Indirect Tax Laws · Registration

Procedure for Registration and Deemed Registration under GST

Updated 5 October 2026 · Fact-checked

File FORM GST REG-01 in two parts on the common portal within 30 days of becoming liable. The officer has 7 working days from the application and 7 working days from receipt of a REG-04 reply. Under Rule 9(1), 3 working days apply where Aadhaar authentication is completed, as notified. Silence means deemed grant under section 25(7) read with Rule 9.

Understand Procedure for Registration and Deemed Registration

Registration is how the department identifies you as a taxpayer. Once you are liable, you must apply on the common portal. You get a 15-digit GSTIN and a certificate, and only then can you collect tax, issue tax invoices and claim input tax credit.

The application is made in FORM GST REG-01 in two parts. In Part A you give your PAN, mobile number and email. Each is verified by a one-time password, and the portal issues a Temporary Reference Number (TRN). In Part B you use the TRN to fill in business details, promoters or partners, authorised signatory, places of business and goods or services, and to upload documents. You then sign with Aadhaar e-sign, a digital signature or EVC, as applicable.

The proper officer examines the application within a fixed number of working days. If it is in order, registration is granted in FORM GST REG-06. If something is missing, the officer issues a notice in REG-03. You reply in REG-04 within the prescribed time, and the officer then either grants registration or rejects it in REG-05. If the officer neither seeks clarification nor decides within the time allowed, the registration is deemed to be granted. That is a time-based deemed approval under section 25(7) read with Rule 9, and the portal then makes the REG-06 certificate available.

The time to apply is in section 25. A normally liable person applies within 30 days of becoming liable, in each State or Union Territory where he is liable. A casual taxable person and a non-resident taxable person must apply at least 5 days before commencing business. Their validity period, extension and advance deposit are covered in section 27. Registration is State-wise. Within one State you can have one registration covering all places of business, or, subject to conditions, separate registrations for separate business verticals.

Section 26 is a different kind of deemed registration. It links the Central and State laws. A grant of registration or UIN under the State GST or UT GST Act is deemed to be a grant under the CGST Act, provided the application has not been rejected under the CGST Act. A rejection under the CGST Act is deemed to be a rejection under the State or UT Act. This is why one portal application serves all the laws.

Key rules to remember

Time to apply (normal person): Within 30 days from the date of becoming liable, in every State/UT of liability; Section 25. If you apply within 30 days, registration takes effect from the date you became liable. If you apply later, it takes effect from the date of grant.
Time to apply (CTP / NRTP): At least 5 days before commencing business; Section 25 sets the 5-day rule for casual and non-resident taxable persons. Under section 27, registration is valid for the period stated in the application or 90 days from the effective date, whichever is earlier. It may be extended by a further period not exceeding 90 days. Under section 27(2), they make an advance deposit of estimated tax liability at the time of the application. That deposit is a separate requirement and does not change the timing of the application.
Application sequence: REG-01 (Part A → TRN → Part B) → REG-06 grant | REG-03 query → REG-04 reply → REG-06 or REG-05 rejection; Learn the form numbers. Examiners use them in case facts.
Time for officer to act: 7 working days from the application; 7 working days from receipt of the REG-04 reply to the notice. The officer must grant registration or seek clarification within the first period, and decide within the second. No action in time = deemed granted under section 25(7) read with Rule 9; The 3-working-day period under Rule 9(1) applies to applicants whose Aadhaar authentication is completed, as notified. Check the current rule text for the notified cases. Once registration is deemed granted, the portal makes the REG-06 certificate available.
Section 26 deemed registration: Grant of registration/UIN under SGST or UTGST Act = deemed grant under CGST Act, provided the application has not been rejected under CGST Act. Rejection under CGST Act = deemed rejection under the SGST/UTGST Act; Section 26 gives deemed registration under the CGST Act where the State/UT Act has granted it and the CGST application has not been rejected. It is cross-recognition between the Acts, not a time-based deemed grant.
GSTIN structure: 15 digits = 2-digit State code + 10-digit PAN + 1 entity code of the PAN in the State + 'Z' + 1 check digit; The entity code counts your registrations under one PAN in that State.
Special registrations: ISD: separate registration, applied for in REG-01 | TDS deductor / TCS collector (including an e-commerce operator collecting TCS): REG-07 | UIN holders: REG-13 | Non-resident OIDAR provider: REG-10; These are registered for specific roles, not for ordinary supplies.

How to solve Procedure for Registration and Deemed Registration questions

Use this order for any question on the registration procedure or deemed registration. It keeps you from mixing up timelines, forms and persons.

1Identify the applicant: normal taxpayer, casual taxable person, non-resident, ISD, TDS/TCS deductor, UIN seeker or e-commerce operator. The type decides the time limit and form.
2State the time limit for applying: 30 days from the date of liability, or 5 days before commencement for casual and non-resident persons. Say it is State-wise.
3Describe the procedure briefly: REG-01 Part A, TRN, Part B, documents, verification and signature.
4Trace the officer's path with dates: grant in REG-06 or a REG-03 query within 7 working days (3 in specified Aadhaar cases), then a REG-04 reply, then REG-06 or REG-05 within 7 working days of the reply.
5Test for deemed registration: did the officer fail to act in the time allowed? If yes, registration is deemed granted. Separately, check whether section 26 applies (cross-recognition of Central and State registrations).
6Settle the effective date: from the date of liability if you applied within 30 days, otherwise from the date of grant.
7Address multiple places: one State means one registration (with additional places listed), or separate verticals subject to conditions. A different State means a separate registration.
8Write the conclusion in a sentence: who must register, by when, in which form, and what the position is if the officer is silent.

Quickest way: Form-and-clock method

When to use it: Use it for MCQs and short case questions where you must pick the form, the day count or the deemed-registration result.

Underline the person type and the date of liability in the facts.
Add 30 days (or subtract 5 days for a CTP/NRTP) to get the application deadline.
Map the event to its form: REG-01 apply, REG-03 query, REG-04 reply, REG-05 rejection, REG-06 certificate.
Count 7 working days from the application or from receipt of the reply (3 working days in the specified Aadhaar-authenticated cases). Silence after that means deemed grant.
If the facts mention a State GST registration, think of section 26 and cross-recognition.
Add one line on the effective date.

Common mistakes in Procedure for Registration and Deemed Registration

Treating the 30-day limit as running from the date of starting business, or from the date of crossing the turnover limit at year end.
Students mix 'commencement of business' with 'becoming liable'.
Fix: Count from the date you become liable. For threshold cases, that is the day aggregate turnover crosses the limit.
Applying the 5-day rule to all taxpayers.
The rule for casual and non-resident persons is remembered without its category.
Fix: The 5-day advance rule is only for casual taxable persons and non-resident taxable persons. Others have 30 days after liability.
Confusing section 26 deemed registration with deemed approval after 7 working days.
Both are called 'deemed'.
Fix: Keep them apart. Section 26 is cross-recognition between the CGST and SGST/UTGST Acts. Deemed approval is a time-based grant when the officer does not act.
Counting calendar days for the officer's time limit.
The word 'days' is read loosely.
Fix: The period is in working days, not calendar days.
Claiming one registration covers all States.
Students think of PAN-based identity.
Fix: Registration is State-wise. You need a separate GSTIN in each State where you are liable. Only places within one State can be covered by one registration.
Treating TDS/TCS and ISD registrations as the regular registration.
Students overlook that they are role-specific.
Fix: An ISD needs a separate registration from the regular one, applied for in REG-01. A TDS deductor or TCS collector (including an e-commerce operator collecting TCS) applies through REG-07 for that role. UIN seekers use REG-13 and non-resident OIDAR providers use REG-10.

Worked examples

Example 1

Shree Ltd is a Pune-based manufacturer. It becomes liable to register in Maharashtra on 12 May. It also opens a depot in Indore (Madhya Pradesh) and a second godown in Nagpur (Maharashtra). Advise on the time limit, the effective date, and the number of registrations needed.

Show the solution

Shree Ltd is an ordinary taxpayer, so section 25 gives it 30 days from the date it became liable.
12 May plus 30 days is 11 June. The application in FORM GST REG-01 must be filed by 11 June.
If it applies by 11 June, registration takes effect from 12 May, the date of liability. If it applies later, it takes effect from the date of grant.
Registration is State-wise. The Pune and Nagpur places of business are in the same State, so one Maharashtra registration can cover them. Nagpur is added as an additional place of business.
The Indore depot is in another State. If Shree Ltd is liable there, it needs a separate registration in Madhya Pradesh with a separate GSTIN.

Answer: Apply by 11 June. Registration takes effect from 12 May if filed in time. Shree Ltd needs one registration for Maharashtra (covering Pune and Nagpur) and a separate one for Madhya Pradesh if it is liable there.

Example 2

Ravi Traders filed REG-01 with all documents. The facts do not say that Aadhaar authentication was completed under the 3-day rule of Rule 9(1). The officer issued no notice and took no action for more than 7 working days. Ravi's friend Sonal received a REG-03 notice, replied in REG-04 on time, and the officer then again did nothing for 7 working days. Is either registration granted? What does section 26 add?

Show the solution

For Ravi, the 3-working-day period under Rule 9(1) is not shown to apply, so the 7-working-day period from submission of the application applies. The officer has neither granted registration nor sought clarification within 7 working days. Registration is deemed granted under section 25(7) read with Rule 9.
For Sonal, the officer first had 7 working days from the application to seek clarification, and did so by REG-03. After her REG-04 reply, the officer had 7 working days from receipt of the reply to decide. Silence again leads to deemed grant under section 25(7) read with Rule 9.
In both cases the deemed grant is a time-based outcome. It is not section 26.
Section 26 is a separate point. If the State GST authority has granted Ravi registration under the State GST Act, that grant is deemed to be a grant under the CGST Act, provided his application has not been rejected under the CGST Act. A rejection under the CGST Act is deemed to be a rejection under the State Act. This does not depend on the 7-working-day clock.
After the deemed grant, the portal makes the REG-06 certificate available to Ravi and Sonal.

Answer: Both registrations are deemed granted under section 25(7) read with Rule 9 because the officer did not act in time. Section 26 separately treats a State or UT grant as a grant under the CGST Act, provided the application has not been rejected under the CGST Act.

Exam tips

Memorise the form chain: REG-01, REG-03, REG-04, REG-05, REG-06, REG-07, REG-10 and REG-13. Examiners often hide the answer in a form number.
Write the time limit with its starting point, for example '30 days from the date of becoming liable', not just '30 days'.
For deemed registration, write the trigger (officer's silence in the allowed working days) and the result (deemed grant) in two lines.
Keep section 26 separate from time-based deemed approval, and say which one the question tests.
In a multi-location case, split the answer by State first and by place of business second.

Practice questions from Registration

Procedure for Registration and Deemed Registration in other exams

The same ground in other exams, if you are preparing for more than one or want another angle on it.

Procedure for Registration and Deemed Registration: frequently asked questions

What is the time limit for grant of GST registration?

The proper officer has 7 working days from the date of the application to grant registration in REG-06 or seek clarification in REG-03. The period is 3 working days under Rule 9(1) for applicants whose Aadhaar authentication is completed, as notified. After the applicant replies in REG-04, the officer has 7 working days from receipt of the reply to decide. If the officer does not act in time, registration is deemed granted under section 25(7) read with Rule 9.

What is deemed registration under section 26?

Section 26 says that a grant of registration or UIN under the State GST or UT GST Act is deemed to be a grant under the CGST Act, provided the application has not been rejected under the CGST Act. A rejection under the CGST Act is deemed to be a rejection under the State or UT Act. It avoids separate approvals under each law and is not a time-based deemed grant.

What documents are needed with REG-01?

Typically you need PAN, proof of constitution (partnership deed or incorporation certificate), proof of the principal place of business, bank account proof, photographs, proof of the authorised signatory, and Aadhaar details. The exact list depends on the type of applicant.

How do I register for multiple places of business?

Within one State, one registration covers all places of business. You list the additional places in the application. For different States, you need a separate registration in each State. A person may also, subject to conditions, take separate registrations for separate business verticals in the same State.