Section 25 of CGST Act

Procedure for registration

 

Section 25(1)

 

Every person who is liable to be registered under section 22 or section 24

shall apply for registration in every such State or Union territory

in which he is so liable within thirty days

from the date on which he becomes liable to registration,

in such manner and subject to such conditions as may be prescribed:

 

Provided that a casual taxable person or a non-resident taxable person

shall apply for registration at least five days

prior to the commencement of business:

 

Provided further that a person having a unit,

as defined in the Special Economic Zones Act, 2005 (28 of 2005),

in a Special Economic Zone or being a Special Economic Zone developer

shall have to apply for a separate registration,

as distinct from his place of business

located outside the Special Economic Zone

in the same State or Union territory.

 

[Inserted by the CGST (Amendment) Act, 2018, w.e.f. 1-2-2019]

 

 

Explanation. —

 

 

Every person who makes a supply from the territorial waters of India

shall obtain registration in the coastal State or Union territory

where the nearest point of the appropriate baseline is located.

 

Section 25(2)

 

A person seeking registration under this Act

shall be granted a single registration in a State or Union territory:

 

Provided that a person having multiple places of business

in a State or Union territory may be granted

a separate registration for each such place of business,

subject to such conditions as may be prescribed.

 

Substituted by the CGST (Amendment) Act, 2018, w.e.f. 1-2-2019.

Prior to its substitution, proviso read as under:

“Provided that a person having multiple businesses verticals

in a State or Union territory may be granted

a separate registration for each business vertical,

subject to such conditions as may be prescribed.”

 

Section 25(3)

 

A person, though not liable to be registered

under section 22 or section 24 may get himself registered voluntarily,

and all provisions of this Act,

as are applicable to a registered person,

shall apply to such person.

 

Section 25(4)

 

A person who has obtained or is required

to obtain more than one registration,

whether in one State or Union territory or more than one State or Union territory

shall, in respect of each such registration,

be treated as distinct persons for the purposes of this Act.

 

Section 25(5)

 

Where a person who has obtained or is required to obtain

registration in a State or Union territory in respect of an establishment, has an establishment in another State or Union territory, then such establishments shall be treated as establishments of distinct persons for the purposes of this Act. 

 

Section 25(6)

 

Every person shall have a Permanent Account Number

issued under the Income- tax Act, 1961 in order to be eligible for grant of registration:

 

Provided that a person required to deduct tax under section 51

may have, in lieu of a Permanent Account Number,

a Tax Deduction and Collection Account Number issued

under the said Act in order to be eligible for grant of registration.

 

Section 25(6A)

 

 Every registered person shall undergo authentication,

or furnish proof of possession of Aadhaar number,

in such form and manner and within such time as may be prescribed:

 

{Inserted by the Finance Act(No.2), 2019, w.e.f. 1-1-2020}

 

Provided that if an Aadhaar number is not assigned to the registered person, such person shall be offered alternate and viable means of identification

in such manner as Government may, on the recommendations of the Council, prescribe:

 

Provided further that in case of failure

to undergo authentication or furnish proof of possession of Aadhaar number or furnish alternate and viable means of identification,

registration allotted to such person shall be deemed to be invalid and

the other provisions of this Act shall apply

as if such person does not have a registration.

 

Section 25(6B)

 

 On and from the date of notification, every individual shall,

in order to be eligible for grant of registration,

undergo authentication, or furnish proof of possession of Aadhaar number,

 in such manner as the Government may, on the recommendations of the Council, specify in the said notification:

 

Provided that if an Aadhaar number is not assigned to an individual,

such individual shall be offered alternate and viable means of identification

in such manner as the Government may, on the recommendations of the Council, specify in the said notification.

 

Section 25(6C)

 

 On and from the date of notification,

every person, other than an individual, shall,

in order to be eligible for grant of registration,

undergo authentication, or furnish proof of possession

of Aadhaar number of the Karta, Managing Director, whole time Director, such number of partners, Members of Managing Committee of Association, Board of Trustees, authorised representative, authorised signatory and such other class of persons,

in such manner, as the Government may, on the recommendations of the Council, specify in the said notification:

 

Provided that where such person or class of persons

have not been assigned the Aadhaar Number,

such person or class of persons shall

be offered alternate and viable means of identification

in such manner as the Government may, on the recommendations of the Council, specify in the said notification.

 

Section 25(6D)

 

 The provisions of sub-section (6A) or sub-section (6B) or sub-section (6C) shall not apply to

such person or class of persons or any State or Union territory or part thereof,

as the Government may, on the recommendations of the Council, specify by notification.

 

Explanation. —

 

For the purposes of this section, the expression “Aadhaar number”

shall have the same meaning as assigned to it in clause (a) of section 2 of the Aadhaar (Targeted Delivery of Financial and Other Subsidies, Benefits and Services) Act, 2016 (18 of 2016).]

 

 

Section 25 (7)

 

Notwithstanding anything contained in sub-section (6),

a non-resident taxable person may be granted registration

under sub-section (1) on the basis of such other documents as may be prescribed.

 

Section 25 (8)

 

Where a person who is liable to be registered under this Act

fails to obtain registration,

the proper officer may,

without prejudice to any action which may be taken under this Act or under any other law for the time being in force,

proceed to register such person in such manner as may be prescribed.

 

Section 25 (9)

 

Notwithstanding anything contained in sub-section (1), –

 

(a) any specialised agency of the United Nations Organisation or any Multilateral Financial Institution and Organisation notified under the United Nations (Privileges and Immunities) Act, 1947 (46 of 1947), Consulate or Embassy of foreign countries; and

 

(b) any other person or class of persons, as may be notified by the Commissioner,

 

shall be granted a Unique Identity Number

in such manner and for such purposes,

including refund of taxes on the notified supplies of goods or services or both received by them, as may be prescribed.

 

Section 25 (10)

 

The registration or the Unique Identity Number

shall be granted or rejected

after due verification in such manner and within such period as may be prescribed.

 

Section 25 (11)

 

A certificate of registration shall be issued in such form and with effect from such date as may be prescribed.

 

Section 25(12)

 

A registration or a Unique Identity Number

shall be deemed to have been granted

after the expiry of the period prescribed under sub-section (10),

if no deficiency has been communicated

to the applicant within that period.

 

 

 

• Section 25 enforced with effect from 22-6-2017.

 

• For notified modes of authentication under rule 26(1), see Notification No. 6/2017-Central Tax, dated 19-6-2017.

 

• For persons who did not file complete Form No. GST REG-26 of CGST Rules, 2017 but received only a Provisional Identification Number (PIN) till 31-12-2017 may now apply for GSTIN, See Notification No. 31/2018-Central Tax, dated 6-8-2018.

 

• For notified date from which an individual shall undergo authentication of Aadhaar in order to be eligible for registration, see Notification No. 18/2020-Central Tax, dated 23-3-2020.

 

• For notified date from which specified persons shall undergo authentication of Aadhaar in order to be eligible for registration under GST, see Notification No. 19/2020-Central Tax dated 23-3-2020.

 

• For procedure for notified persons for whose registration provision regarding Aadhaar authentication shall not apply, see Notification No. 3/2021-Central Tax, dated 23-2-2021.