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: Rule 8 – Application for registration 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. ...