Section 25 of CGST Act, 2017 : Section 25: Procedure For Registration
CGST Act, 2017
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Explanation using Example
Imagine a scenario where Mr. Arjun runs a textile manufacturing business in Mumbai, Maharashtra. As his annual turnover exceeds the threshold limit prescribed under the GST Act, he is liable to register for GST. Mr. Arjun must apply for GST registration within 30 days of becoming liable to do so. Since he also plans to participate in an exhibition in Delhi for a short period as a casual taxable person, he must apply for registration at least five days before the exhibition starts.
If Mr. Arjun decides to open another outlet in Pune, he can opt for a separate registration for this new place of business, while keeping a single registrat...
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