Procedure for registration
Section 25, CGST Act
Straight from CBIC
Official source, not a summary of a summary
Full text included
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Amendment history
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Apply for GST within 30 days of becoming liable, separately in each State you are liable in (casual/non-resident persons apply at least 5 days before starting). You get one registration per State, though multiple business places in a State can each be separately registered; voluntary registration is allowed. PAN and Aadhaar authentication are required. Each registration is treated as a distinct person.
What this means in practice
The parts that actually decide cases — the things a practitioner checks first.
Two new electronic routes started on 01-11-2025: Rule 9A grants registration in three working days to low-risk applicants identified by the portal, and Rule 14A gives a simplified three-day registration to an applicant whose monthly B2B output tax will not exceed Rs 2.5 lakh, with Aadhaar authentication compulsory and exit only through FORM REG-32.
Biometric Aadhaar authentication at a GST Suvidha Kendra applies in notified States – budget for the appointment when advising on timelines.
Each registration in a State is a distinct person: stock transfers between your own branches in two States are taxable supplies, and a cross-charge is required for common services.
Apply within thirty days of becoming liable. Applying late means registration runs from the date of grant, so tax on supplies made in between is payable without the buyer getting credit.
Questions people actually ask
Real questions we get on this provision, answered straight.
How fast can we get a GSTIN now?+
Three working days if the portal treats the application as low risk under Rule 9A, or under the Rule 14A option for small B2B suppliers – both from 1 November 2025. Otherwise the officer has seven working days, or thirty where Aadhaar authentication was not done or physical verification is ordered.
How this provision is built
The skeleton, clause by clause — useful when a notice cites a specific sub-clause.
The exact words of the law
1,183 characters, uneditedReproduced from the CBIC text. We explain it above — but you should always be able to read it yourself.
Read the full provision+
(1) Every person liable under s.22 or s.24 shall apply for registration in every State/UT where liable within thirty days; casual/NR persons apply at least five days before commencement; a SEZ unit/developer applies for separate registration distinct from a DTA unit in the same State/UT. Explanation: supply from territorial waters -> register in nearest coastal State/UT.
(2) Single registration per State/UT; person with multiple places of business in a State/UT may get separate registration for each.
(3) Voluntary registration allowed.
(4) Multiple registrations = distinct persons.
(5) Establishments in different States/UTs = distinct persons.
(6) PAN mandatory (TDS deductor may use TAN). (6A)-(6D) Aadhaar authentication regime for registered persons/individuals/others, with alternate identification if no Aadhaar; may be exempted by notification.
(7) NR person may register on other prescribed documents.
(8) Officer may register a defaulter suo-moto.
(9) UIN for UN bodies/embassies etc.
(10) Grant/rejection after verification within prescribed period.
(11) Certificate in prescribed form.
(12) Deemed granted if no deficiency communicated within the prescribed period.
High Court cases on this section
Judgments in our index that cite this provision. Being listed does not make a case good law — it may have been appealed or distinguished since. Read it before relying on it.
M/S.KANDAN HARDWARE MART v. THE ASSISTANT COMMISSIONER (ST) (FAC)
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M/S. MICRO LABS LIMITED v. JOINT COMMISSIONER OF CENTRAL GST
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PRADEEP KUMAR V.S v. COMMERCIAL TAX OFFICER
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NATIONAL COLLATERAL MANAGEMENT SERVICES LIMITED v. THE COMMERCIAL TAX OFFICER (SPECIAL TEAM)
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FRANCIS JACOB v. THE COMMERCIAL TAX OFFICER
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M/S. V.M.TRADERS v. COMMERCIAL TAX OFFICER
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HASHIMSHA v. THE COMMERCIAL TAX OFFICER
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Koyas and Sons v. The Assistant Commissioner (ST) (FAC)
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What changed, and when
The amendment trail, newest first — because the version that applies to your case depends on the period.
2020-01-01 · Aadhaar authentication (6A)-(6D) inserted
Added the Aadhaar authentication regime for grant/continuation of registration.
2019-02-01 · SEZ separate registration + ‘multiple places of business’
Inserted SEZ separate-registration proviso; substituted ‘multiple places of business’ for old ‘business verticals’.
2017-07-01 · Commenced
Original procedure.
Where this comes from
Text reproduced from the Central Board of Indirect Taxes and Customs, as available on 2026-09-05. The explanation and practice notes above are GSTZone’s own, written for this hub. If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.
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