Section 25 – Procedure for Registration
Section 25 of CGST Act, 2017 – Procedure for Registration
Updated on: February 2026 (as amended till date)
Prepared by: Yours Tax Consultant
1. Legal Provision – Section 25
Section 25 of the CGST Act prescribes the procedure, manner and principles for obtaining GST registration by a person who is liable or required to be registered.
This section operates in conjunction with CGST Rules 8 to 26.
2. Who Shall Apply for Registration – Section 25(1)
Every person who is liable to be registered under:
- Section 22 (Threshold-based registration), or
- Section 24 (Compulsory registration)
shall apply for registration within thirty days from the date on which he becomes liable.
Relevant Rule:
3. Single Registration in One State – Section 25(2)
A person shall be granted a single GST registration in a State or Union Territory for all his places of business, except as otherwise provided.
This is the general rule under GST.
4. Separate Registration for Multiple Places – Section 25(2) Proviso
A person having multiple places of business within a State or Union Territory may obtain separate registration for each place, subject to prescribed conditions.
Relevant Rule:
Once separate registration is obtained, each registration is treated as a distinct person.
5. Distinct Persons – Section 25(4) & 25(5)
Registrations obtained:
- In different States or Union Territories, or
- Multiple registrations within the same State
are treated as distinct persons for the purposes of GST.
Supply between such registrations is treated as a taxable supply, even without consideration.
6. PAN-Based Registration – Section 25(6)
Registration under GST is PAN-based.
However:
- Non-resident taxable persons
- Persons required to deduct or collect tax
may be granted registration on the basis of other documents as prescribed.
7. Unique Identity Number (UIN) – Section 25(9)
The following persons may be granted a Unique Identity Number (UIN) instead of regular registration:
- Specialised agencies of the United Nations
- Consulates or Embassies
- Other notified persons
UIN enables refund of GST paid on inward supplies.
Relevant Rule:
8. Voluntary Registration – Section 25(3)
A person not liable to be registered may apply for voluntary registration.
Once registered voluntarily:
- All provisions of GST apply fully
- Registration cannot be withdrawn at will
Voluntary registration carries full compliance responsibility.
9. Effective Date of Registration – Section 25(11)
Where registration is applied within prescribed time:
- Registration is effective from the date of liability
If applied late:
- Registration is effective from the date of grant
Late application can result in tax liability without ITC benefit.
10. Authentication of Registration – Section 25(10)
Application for registration must be authenticated:
- Digitally (DSC), or
- E-sign, or
- Other prescribed mode
Relevant Rules:
11. Section 25 Read with Important CGST Rules
- Rule 8 – Application for registration
- Rule 9 – Verification and approval
- Rule 10 – Issue of registration certificate
- Rule 11 – Separate registration
12. Common Practical Issues & Litigation
- Wrong effective date of registration
- Multiple registrations without eligibility
- Mismatch between PAN and legal name
- Distinct person tax disputes
13. Related Sections
- Section 22 – Persons liable for registration
- Section 24 – Compulsory registration
- Section 29 – Cancellation of registration
14. Professional Note
Section 25 is not merely procedural. Errors at the registration stage create irreversible tax, ITC and compliance issues. Always determine the correct category, effective date and structure before applying.
Disclaimer: This content is prepared based on the CGST Act, CGST Rules, notifications and legal position prevailing till date. Future amendments or judicial rulings may require revision.
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