Section 25 of CGST Act, 2017 : Section 25: Procedure For Registration

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 registration for his Mumbai head office.

Even though not mandatory, Mr. Arjun chooses to voluntarily register his small cafe business under GST to avail input tax credits. By doing so, all GST provisions applicable to registered entities now apply to his cafe as well.

Mr. Arjun's textile manufacturing business in Mumbai and his cafe in Pune will be treated as distinct entities for GST purposes, even though they are owned by the same person.

For registration, Mr. Arjun must provide his Permanent Account Number (PAN). However, if he were a person required to deduct tax at source, he could use his Tax Deduction and Collection Account Number (TAN) instead.

Mr. Arjun is also required to authenticate his identity using his Aadhaar number, or if he does not have one, he must provide alternative identification as specified by the government.

If Mr. Arjun fails to register for GST despite being liable, the proper officer has the authority to register him suo moto.