Registration: formula sheet

Key formulas

General threshold (Section 22(1))

Register if aggregate turnover in a financial year > ₹20,00,000

Applies to a supplier in States other than special category States. The test is "exceeds", so exactly ₹20 lakh does not trigger registration.

Special category State threshold

Register if aggregate turnover in a financial year > ₹10,00,000

First proviso to Section 22(1). The Government may enhance it up to ₹20 lakh on request of the State, on the Council's recommendation.

Enhanced limit for goods-only suppliers

₹20,00,000 may be raised up to ₹40,00,000

Only for a supplier engaged exclusively in supply of goods, on a State's request and Council's recommendation, with notified conditions. Exempt interest or discount on deposits, loans or advances does not break 'exclusively goods'.

Aggregate turnover (Explanation to Section 22)

Aggregate turnover includes all supplies made by the taxable person on own account and on behalf of all principals

A registered job worker's value of goods supplied after job work is excluded; it is the principal's supply.

Compulsory registration (Section 24)

Listed persons must register irrespective of Section 22(1) threshold

Covers inter-State taxable supply, casual and non-resident taxable persons, reverse charge payers, section 51 deductors, agents, ISDs, e-commerce operators required to collect tax at source, and others listed.

Transfer of business (Section 22(3))

Transferee liable to register from the date of transfer or succession

For a going concern transferred by a registered taxable person.

General time limit

Apply within 30 days from the date of becoming liable (section 25(1))

Apply in every State or Union territory where you are liable.

Casual / non-resident taxable person timing

Apply at least 5 days before commencement of business

Proviso to section 25(1). Supplies can be made only after the certificate is issued.

Validity of certificate (section 27(1))

Earlier of: period stated in application OR 90 days from effective date of registration

Applies to casual and non-resident taxable persons.

Extension (section 27(1) proviso)

Proper officer may extend by a further period not exceeding 90 days, on sufficient cause

Application in FORM GST REG-11 before the validity ends (Rule 15).

Advance deposit (section 27(2))

Advance tax deposit = estimated tax liability for the period of registration sought

Paid at the time of application. An extension needs an additional deposit for the extended period. Credited to the electronic cash ledger.

Separate registration for places of business (Rule 11)

Conditions: (a) more than one place of business; (b) no section 10 for any place if section 9 for another; (c) tax invoice or bill of supply and tax on supplies between own registered places

Apply separately in FORM GST REG-01 for each place.

Distinct persons

Each registration in a State or Union territory = distinct person (section 25(4) and (5))

Applies to multiple registrations and to establishments in different States.

Special Economic Zone

SEZ unit or SEZ developer must take a separate registration from places outside the SEZ in the same State

Second proviso to section 25(1).

Section 26(1): deemed grant

Registration under State/UT GST Act = deemed registration under CGST Act, unless the application is rejected under CGST within the time in section 25(10)

Applies to registration and to Unique Identity Number. The condition about rejection must be stated.

Section 26(2): deemed rejection

Rejection under State/UT GST Act = deemed rejection under CGST Act

Operates despite section 25(10).

Rule 9(5)(a): normal cases

No action within 7 working days from date of submission = application deemed approved

For persons not covered by the proviso to Rule 9(1).

Rule 9(5)(b): physical verification cases

No action within 30 days from date of submission = application deemed approved

For persons covered by the proviso to Rule 9(1): no Aadhaar authentication or not opted for it, risk-flagged on the portal, or officer decides to verify the place of business.

Rule 9(5)(c): after reply

No action within 7 working days from receipt of clarification, information or documents under Rule 9(2) = deemed approved

The clock restarts from receipt of your reply in FORM GST REG-04.

Rule 9(2): notice and reply

Notice in FORM GST REG-03 within 7 working days (30 days in proviso cases); reply in FORM GST REG-04 within 7 working days of receipt of notice

Rejection, if any, is in FORM GST REG-05 under Rule 9(4).

Rule 24(3A): migrated persons

No certificate and no show cause notice within 15 days from furnishing information = registration deemed granted

Applies after the particulars are furnished in FORM GST REG-26 and are in order or not challenged.

Duty to inform (Section 28(1))

Change in registration particulars → inform proper officer in the prescribed form, manner and time

Applies to every registered person and to a person with a Unique Identity Number.

Time limit (Rule 19(1))

Application in FORM GST REG-14 within 15 days of the change, with documents

Signed or verified through electronic verification code, filed on the common portal directly or through a notified Facilitation Centre.

Core fields (Rule 19(1), proviso clause (a))

Legal name of business | Address of principal or additional place(s) of business | Addition, deletion or retirement of partners, directors, Karta, Managing Committee, Board of Trustees, CEO or equivalent responsible for day-to-day affairs

Applies only where the change does not warrant cancellation under section 29. Officer approves after due verification.

Officer approval for core fields

Approval within 15 working days of receiving FORM GST REG-14, by order in FORM GST REG-15

The proviso to clause (a) gives effect from the date of the event. But Rule 19(1A) says no particular stands amended from a date earlier than the date of submission of FORM GST REG-14, unless the Commissioner orders otherwise for reasons recorded in writing. So the effect cannot precede the submission date.

Non-core fields (clause (c))

Any other particular → certificate stands amended upon submission of FORM GST REG-14

No approval is needed for the change to take effect.

Same PAN rule (clause (b))

Change of legal name or of partners/directors etc. in one State or UT applies to all registrations on the same PAN

Address changes are not covered by this clause.

Change of PAN (clause (d))

Change in the constitution of a business that results in a change of PAN → apply for fresh registration in FORM GST REG-01

This applies only where a change in constitution changes the PAN. Amendment is not the route in that case.

Show cause and rejection (Rule 19(2) to (4))

Notice in FORM GST REG-03 within 15 working days; reply in FORM GST REG-04 within 7 working days; rejection by order in FORM GST REG-05

The notice itself gives 7 working days to show cause. Rejection follows if the reply is unsatisfactory or none is filed.

Deemed approval (Rule 19(5))

No action within 15 working days of application, or within 7 working days of receiving the reply → certificate stands amended

The amended certificate is made available on the common portal.

No retrospective effect (Rule 19(1A))

Notwithstanding Rule 19(1), no particular is amended from a date earlier than submission of FORM GST REG-14

This applies to core and non-core changes alike. Exception: an order of the Commissioner for reasons recorded in writing, on conditions he specifies.

Amount payable on cancellation (stock and inputs)

Payable = higher of (ITC on inputs held in stock and inputs in semi-finished/finished goods) and (output tax on those goods)

Section 29(5). Computed on the day immediately preceding the date of cancellation. Paid by debit to the electronic credit or cash ledger.

Amount payable on capital goods or plant and machinery

Payable = higher of (ITC taken on the capital goods reduced by prescribed percentage points) and (tax on transaction value under section 15)

Proviso to Section 29(5). The prescribed reduction percentage comes from the Rules; do not invent it. Use the rate given in the question.

Application by registered person

FORM GST REG-16 within 30 days of the event warranting cancellation

Rule 20. Must include details of inputs and capital goods in stock, liability and payment made.

Show cause notice by officer

FORM GST REG-17; reply in FORM REG-18 within 7 working days of service

Rule 22(1) and (2).

Order of cancellation

FORM GST REG-19 within 30 days of the application or the reply to the notice

Rule 22(3). Cancellation takes effect from a date decided by the officer. If the reply is satisfactory, proceedings are dropped in FORM GST REG-20.

Revocation by the registered person

FORM GST REG-21 within 90 days of service of the cancellation order; extension up to a further 180 days on sufficient cause

Rule 23. Applies where the officer cancelled on his own motion. Extension is given by the Commissioner or an officer not below Additional or Joint Commissioner.

Who may apply (Section 30(1))

Registration cancelled by the proper officer on his own motion → registered person may apply for revocation

The application is made to the proper officer, in the manner, time and conditions prescribed.

Form and time limit (Rule 23(1))

FORM GST REG-21 within 90 days from the date of service of the cancellation order

Filed on the common portal, directly or through a notified Facilitation Centre, subject to rule 10B.

Extension of time (proviso to Rule 23(1))

Further period not exceeding 180 days, on sufficient cause shown and reasons recorded in writing

Extended by the Commissioner or an officer authorised by him, not below the rank of Additional Commissioner or Joint Commissioner.

Cancellation for non-filing of returns

No application unless returns furnished + tax due per those returns paid + interest, penalty and late fee paid

Applies where cancellation was for failure to furnish returns.

Returns after revocation

Returns due from cancellation order date to revocation order date: furnish within 30 days of the revocation order

If cancelled with retrospective effect, returns from the effective date of cancellation to the revocation order date, within 30 days of the revocation order.

Revocation order (Rule 23(2)(a))

FORM GST REG-22 within 30 days from receipt of application

Officer must be satisfied, for reasons recorded in writing, that grounds are sufficient.

Rejection (Rule 23(2)(b) and 23(3))

Show cause in FORM GST REG-23 → reply in FORM GST REG-24 within 7 working days → rejection in FORM GST REG-05

Reasons must be recorded in writing. Section 30(2) proviso: no rejection without a hearing.

Disposal after reply (Rule 23(4))

Dispose of within 30 days from receipt of the reply in FORM GST REG-24

Disposal is in the manner of sub-rule (2): revoke or reject.

Quick revision

• Revocation applies only where the proper officer cancelled the registration on his own motion.
• Revocation application: FORM GST REG-21, within ninety days from the date of service of the cancellation order.
• The period can be extended on sufficient cause, with reasons recorded in writing, by up to one hundred and eighty days by the Commissioner or an authorised officer not below the rank of Additional Commissioner or Joint Commissioner.
• If cancelled for failure to furnish returns, file the returns and pay tax, interest, penalty and late fee before applying for revocation.
• The proper officer revokes by FORM GST REG-22 within thirty days from receipt of the application.
• Rejection is by FORM GST REG-05, with reasons recorded in writing, after a show cause notice in FORM GST REG-23.
• The applicant replies in FORM GST REG-24 within seven working days of service of the notice.
• The officer disposes of the application within thirty days of receiving the reply.
• An application for revocation cannot be rejected without giving the applicant an opportunity of being heard.
• Returns due from the cancellation order to the revocation order must be furnished within thirty days of the revocation order.
• A person with suspended registration cannot make taxable supplies and need not file returns under section 39 during suspension.
• No refund under section 54 is granted during suspension under rule 21A(2) or (2A).

Common mistakes

• Applying the ₹20 lakh limit to an inter-State supplier. Fix: Always test Section 24 first. Inter-State taxable supply means registration is compulsory from the start.
• Treating turnover of exactly ₹20 lakh as requiring registration. Fix: The Act says 'exceeds'. Turnover must be more than the limit.
• Applying the 30-day limit to casual and non-resident taxable persons. Fix: Remember the proviso: these persons apply at least five days before commencing business.
• Saying a casual taxable person's registration lasts 90 days in all cases. Fix: Validity is the period in the application or 90 days from the effective date, whichever is earlier.
• Saying Section 26 is the provision for officer silence. Fix: Section 26 covers State/UT registration being treated as CGST registration. Officer silence is Rule 9(5).
• Applying 7 days to every application. Fix: Check for no Aadhaar authentication, a risk flag, or physical verification. Then the limit is 30 days.
• Treating all changes as needing officer approval. Fix: Only the three changes in clause (a), and only where the change does not warrant cancellation under section 29, need approval. Every other change takes effect when FORM GST REG-14 is submitted.
• Mixing days and working days. Fix: Write the unit every time. Taxpayer: 15 days from the change. Officer: 15 working days from receipt of the application.
• Thinking cancellation ends all liability. Fix: Quote Section 29(3): tax and dues for periods before cancellation remain payable, even if determined later.
• Mixing up Section 29(1) and 29(2) grounds. Fix: Link 29(1) to business events or ceasing to be liable, and 29(2) to defaults or misconduct.

Exam tips

• In MCQs, spot the Section 24 trigger words first. Inter-State, casual, non-resident and reverse charge usually decide the answer.
• Write the section number with the reason in written answers, for example 'Section 24(i)' or 'Section 22(1)'. Examiners award step marks for the correct provision.
• For turnover computation, show each component line by line: own supplies, supplies for principals, and exclusions, then total.
• Remember the difference in one line: Section 22 is size based and has a threshold; Section 24 is category based and has no threshold.
• Do not quote enhanced limits such as ₹40 lakh unless the question says the Government has notified it for the State and the supplier is goods-only.
• Write the section number (25, 27) and rule number (11, 15) next to each point. This earns step marks.
• For date questions, show the counting day by day. Mark the answer clearly.
• In MCQs, watch for 'at least five days before' versus 'within thirty days'. Examiners swap them as distractors.