Chapter 6

Section 22 – Persons liable for registration

• Liability: Any supplier making taxable supplies is liable for GST registration in the State/UT where supply is made if:
  • Aggregate turnover exceeds ₹20 lakh (other than special category states)
  • Aggregate turnover exceeds ₹10 lakh (special category states)
  • Government may increase limits up to ₹40 lakh for suppliers exclusively supplying goods.
• Transitional provisions:
  • Persons already registered under existing laws must register under GST from the appointed day.
  • Transfer of business, amalgamation, demerger, or succession triggers liability for the transferee/successor.
• Aggregate turnover: Includes all supplies, including those made on behalf of principals.
• Special category states: Arunachal Pradesh, Assam, Himachal Pradesh, Meghalaya, Sikkim, Uttarakhand (excluding J&K).

 

Section 23 – Persons not liable for registration

• Exemptions:
  1. Persons exclusively supplying goods/services not liable to tax or fully exempt.
  2. Agriculturists supplying produce from land cultivation.
• Government may notify other exempt categories.

 

Section 24 – Compulsory registration in certain cases

Even if turnover is below thresholds, registration is mandatory for:

1. Inter-State suppliers
2. Casual taxable persons
3. Reverse charge taxpayers
4. Non-resident taxable persons
5. Persons required to deduct tax (TDS)
6. Input Service Distributors
7. E-commerce operators collecting TCS
8. Online information/database service providers outside India to India
9. Any other notified persons

 

Section 25 – Procedure for registration

• Application must be filed within 30 days of becoming liable. Casual/non-resident taxable persons must apply 5 days prior.
• Single registration per State/UT; multiple registrations possible for multiple places of business.
• Voluntary registration allowed.
• PAN required; TDS deductors may use TAN.
• Aadhaar authentication or proof required for individuals and key personnel.
• Proper officer may register persons failing to apply.
• Certificate of registration issued after verification; deemed granted if no deficiency communicated in prescribed time.

 

Section 26 – Deemed registration

• Registration/Unique ID under State/UT GST is deemed registration under CGST if application is not rejected.
• Rejection under State/UT GST is deemed rejection under CGST.

 

Section 27 – Special provisions for casual and non-resident taxable persons

• Registration valid for period applied or 90 days, whichever is earlier; may be extended for 90 more days.
• Advance tax deposit required based on estimated liability, credited to electronic cash ledger.

 

Section 28 – Amendment of registration

• Registered persons/Unique ID holders must inform proper officer of changes in registration particulars.
• Proper officer approves/rejects amendments; prior hearing is required for rejection.
• Amendments under State/UT GST are deemed valid/rejected under CGST.

 

Section 29 – Cancellation [or suspension] of registration

• Grounds for cancellation:
  1. Discontinued, transferred, amalgamated, demerged business
  2. Change in business constitution
  3. No longer liable for registration or opts out voluntarily
  4. Contravention of GST provisions
  5. Failure to file returns (for specified periods)
  6. Registration obtained fraudulently
• Suspension: May be ordered during cancellation proceedings.
• Cancellation does not affect liability for tax/dues prior to cancellation.
• Payment of ITC on stock, semi-finished/finished goods, capital goods may be required on cancellation.

 

Section 30 – Revocation of cancellation

• Application for revocation can be made within 30 days of service; period extendable by Commissioner up to 60 days.
• Proper officer may revoke or reject application after giving opportunity to be heard.
• Revocation under State/UT GST is deemed revocation under CGST.