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Direct and Indirect Taxation · Registration

Procedure for Registration and Registration Types under GST

Updated 10 October 2026 · Fact-checked

Section 25 of the CGST Act says a person liable to register must apply in each State or Union territory where liable, within thirty days of becoming liable. Casual and non-resident taxable persons apply at least five days before starting business. Registration is normally single per State, with separate registration allowed for places of business under conditions.

Understand Procedure for Registration and Registration Types

Registration under GST is how a person gets on the tax system and receives a registration certificate with a unique number. Who must register is decided by sections 22 and 24. Section 25 deals with how, where and when to apply.

The basic rule is state-wise. You apply in every State or Union territory in which you are liable. The time limit is thirty days from the date you become liable. Two special persons, the casual taxable person and the non-resident taxable person, must apply at least five days before commencing business.

A person gets a single registration in a State or Union territory. But a person with multiple places of business in the same State may be granted a separate registration for each place, subject to conditions in Rule 11. A person who has more than one registration, in one State or several, is treated as distinct persons for each registration. The same applies to establishments in different States. So supplies between them are taxable.

You can also register voluntarily even if not liable. Once registered, all provisions for registered persons apply to you. Every applicant needs a PAN. A person required to deduct tax under section 51 may use a TAN instead. Registered persons must also do Aadhaar authentication or furnish proof of Aadhaar possession, as prescribed. If they fail to do so, the registration is deemed invalid.

The officer verifies the application and grants or rejects registration within the prescribed period. If no deficiency is communicated within that period, registration is deemed granted. If a liable person fails to register, the proper officer may register that person.

Key rules to remember

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).

How to solve Procedure for Registration and Registration Types questions

Use this order for any question on registration procedure, timing or type.

  1. 1Identify the person: regular, casual taxable, non-resident taxable, SEZ unit or developer, voluntary applicant, or a person deducting tax under section 51.
  2. 2Decide whether registration is required, using sections 22 and 24, or voluntary under section 25(3).
  3. 3Fix the State or Union territory. Registration is required in each State where the person is liable.
  4. 4Apply the timing rule: 30 days from becoming liable, or at least 5 days before business for casual and non-resident taxable persons.
  5. 5Check documents and identity: PAN (or TAN for section 51), Aadhaar authentication, and alternate documents for non-resident taxable persons.
  6. 6For multiple places in one State, test the three Rule 11 conditions. For casual or non-resident persons, apply the 90-day validity, advance deposit and extension rules.
  7. 7State the consequence: distinct person treatment, deemed grant if no deficiency is communicated, or registration by the proper officer if the person fails to register.
  8. 8Write the conclusion with the section number and, if numbers are given, show the dates or amounts clearly.

Quickest way: Identify the person, then the clock

When to use it: Use for MCQs and short date-based questions.

  1. Casual or non-resident? Think 5 days before, 90 days validity, 90 days extension, advance deposit.
  2. Anyone else? Think 30 days from becoming liable, one registration per State.
  3. Same State, several places of business? Think Rule 11: separate registration is allowed, not compulsory, and section 10 and section 9 cannot be mixed.
  4. Different States? Think distinct persons.
  5. Write the section number next to each answer.

Common mistakes in Procedure for Registration and Registration Types

  • Applying the 30-day limit to casual and non-resident taxable persons.

    Students remember only the main rule in section 25(1).

    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.

    The phrase 'ninety days' is memorised without the 'whichever is earlier' condition.

    Fix: Validity is the period in the application or 90 days from the effective date, whichever is earlier.

  • Treating separate registration for multiple places of business as compulsory.

    Students confuse 'may be granted' with 'must obtain'.

    Fix: Section 25(2) proviso says it may be granted on request subject to Rule 11 conditions.

  • Using the old term 'business verticals' as the current rule.

    Older notes and books use the earlier Rule 11 wording.

    Fix: The current Rule 11 speaks of multiple places of business, as defined in section 2(85). Use that term.

  • Ignoring that different registrations are distinct persons.

    Students see one PAN and assume one taxpayer.

    Fix: Under section 25(4) and (5), each registration or State establishment is a distinct person. Supplies between them attract tax, with invoicing.

  • Forgetting the advance deposit and the additional deposit on extension.

    Students focus on the timing rules only.

    Fix: Section 27(2): deposit estimated tax liability when applying, and an additional deposit for any extension period.

Worked examples

Example 1

Ravi Traders, Pune, becomes liable to register in Maharashtra on 12 March. By which date must it apply? Also, Mehta Exhibits, a casual taxable person, plans to begin a stall at an exhibition in Chennai on 20 April. By which date must it apply at the latest?

Show the solution
  1. Ravi Traders is a regular applicant. Section 25(1) allows thirty days from the date of becoming liable.
  2. 12 March plus 30 days: March has 31 days, so 19 days remain after 12 March (13 to 31 March). The remaining 11 days fall in April. The last date is 11 April.
  3. Mehta Exhibits is a casual taxable person. The proviso requires application at least five days before commencement of business.
  4. Five days before 20 April is 15 April.
  5. So Mehta must apply on or before 15 April, and may make taxable supplies only after the certificate is issued.

Answer: Ravi Traders: on or before 11 April. Mehta Exhibits: on or before 15 April, with an advance deposit of estimated tax under section 27(2).

Example 2

A casual taxable person gets registration effective 1 June, with the application asking for 60 days. It later wants to continue beyond that period. Explain the validity, the longest possible extension and the procedure.

Show the solution
  1. Section 27(1): validity is the period specified in the application or 90 days from the effective date, whichever is earlier.
  2. The application asked for 60 days and 90 days is longer, so validity is 60 days.
  3. The proper officer may, on sufficient cause shown, extend the 90-day period by a further period not exceeding 90 days. Note that the extension proviso refers to extending the ninety days.
  4. The person applies in FORM GST REG-11 before the end of validity (Rule 15(1)).
  5. The application is acknowledged only on payment of the additional advance tax equal to the estimated liability for the extension period (Rule 15(2) with section 27(2)).
  6. The amount is credited to the electronic cash ledger and used as per section 49 (section 27(3)).

Answer: Validity is 60 days. For continuing, the person applies in FORM GST REG-11 before validity ends and deposits additional estimated tax for the extension. The officer may extend on sufficient cause, by a further period not exceeding 90 days.

Exam tips

  • 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.
  • In theory answers on multiple registrations, list all three Rule 11 conditions and mention FORM GST REG-01.
  • Add a one-line note that separate registrations make distinct persons. It is a common follow-up point.

Practice questions from Registration

Procedure for Registration and Registration Types 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 Registration Types: frequently asked questions

What is the time limit for GST registration application?

A person liable to register must apply within thirty days from the date on which the person becomes liable, in each State or Union territory where liable. Casual and non-resident taxable persons must apply at least five days before commencing business.

Can one person hold more than one GST registration?

In one State or Union territory, a person gets a single registration. A person with multiple places of business in that State may be granted a separate registration for each place, subject to Rule 11. A person with places in different States needs a registration in each State.

What documents does a non-resident taxable person need?

Section 25(6) normally requires a PAN. Section 25(7) lets a non-resident taxable person be registered on the basis of such other documents as may be prescribed.

What happens if a person liable to register does not apply?

Under section 25(8), the proper officer may register that person in the prescribed manner. This is without prejudice to any other action under the Act or any other law.

When is registration deemed granted?

Under section 25(12), registration is deemed granted after the prescribed verification period expires if no deficiency has been communicated to the applicant within that period.