Goods and Services Tax (GST) and Corporate Tax Planning · Procedural Compliance under GST

Registration under GST for CS Professional

Updated 11 October 2026 · Fact-checked

Registration under GST is the process by which a supplier gets a GSTIN and becomes a registered person. You must register if you cross the threshold under section 22, or fall in a compulsory category under section 24. Registration can be amended, cancelled or revoked under sections 28, 29 and 30.

Understand Registration under GST

GST is collected through a chain of registered persons. A supplier can charge tax, issue a tax invoice and pass on input tax credit only if registered. So registration is the entry point to the whole GST system.

The law works in two layers. Section 22 is the basic rule: a supplier must register once aggregate turnover crosses the prescribed threshold. The threshold figures are set by the Act and notifications and differ for goods, services and special category States. Check them in the text allowed in your exam. Section 24 then switches the threshold off for certain persons. These must register from the first rupee of taxable supply, whatever their turnover.

Section 24 lists persons such as those making inter-State taxable supply, casual taxable persons making taxable supply, persons liable to pay tax under reverse charge, non-resident taxable persons making taxable supply, persons deducting tax at source under section 51, agents supplying on behalf of others, input service distributors, e-commerce operators and persons supplying through them (other than section 9(5) supplies), and suppliers of online information and database access services from outside India to a non-registered person in India. Online money gaming supplied from outside India to a person in India is also covered.

After registration the story continues. If your particulars change, you inform the proper officer (section 28). If the business closes or you stop being liable, registration can be cancelled (section 29). If the officer cancelled it on his own motion, you may apply for revocation (section 30). Exam answers follow this life cycle.

Key rules to remember

Compulsory registration: Section 24 categories must register irrespective of the section 22 threshold; Opens with the words 'Notwithstanding anything contained in sub-section (1) of section 22'. Use this phrase in answers.
Amendment (section 28): Registered person informs the proper officer of changes in particulars; officer approves or rejects; Approval is not needed for prescribed particulars. Rejection needs an opportunity of being heard.
Cancellation on application or own motion (section 29(1)): Business discontinued/transferred/amalgamated/demerged; change in constitution; or no longer liable to be registered or opting out of voluntary registration; Can be on the officer's own motion or on application by the registered person or legal heirs on death.
Cancellation by officer (section 29(2)): Contravention of prescribed provisions; composition person not filing return for a financial year beyond three months from due date; non-filing for prescribed continuous tax period; voluntary registrant not commencing business within six months; fraud, wilful misstatement or suppression; Can be from any date, including retrospective. Hearing is mandatory. Registration may be suspended during pendency.
Effect of cancellation: Liability for tax and dues before cancellation continues (s.29(3)); pay higher of ITC on stock and capital goods or output tax on them (s.29(5)); For capital goods, ITC reduced by prescribed percentage points, or tax on transaction value, whichever is higher.
Revocation (section 30): Applies where the proper officer cancelled on his own motion; apply in prescribed manner, time and conditions; Application cannot be rejected without hearing. Revocation is subject to prescribed conditions.

How to solve Registration under GST questions

Use this method for any registration problem, whether it asks if a person must register or how registration ends.

1Identify the stage: obtaining, amending, cancelling or reviving registration.
2For obtaining registration, first test the section 24 categories. If any applies, registration is compulsory regardless of turnover.
3If no section 24 category applies, test aggregate turnover against the section 22 threshold for the supplier's type and State.
4Note whether registration is voluntary (section 25(3)) and what that implies, such as the six-month commencement rule.
5For cancellation, identify who initiates it and which clause of section 29 fits the facts.
6Check procedural safeguards: hearing before cancellation under section 29(2), and before rejecting revocation.
7State consequences: continuing liability, payment on stock and capital goods.
8Write the conclusion in one line, tied to the facts.

Quickest way: Section 24 first, threshold second

When to use it: Use it for short 'is registration required' questions in the exam.

Scan the facts for keywords: inter-State, casual, non-resident, reverse charge, agent, e-commerce, TDS.
If a keyword matches, answer 'compulsory under section 24' and name the clause.
If none matches, compare turnover with the threshold.
For cancellation, write the clause number of section 29, the hearing requirement and the section 29(5) payment.

Common mistakes in Registration under GST

Applying the threshold limit to every supplier.
Students remember section 22 and forget that section 24 overrides it.
Fix: Always scan the section 24 list before checking turnover.
Saying the officer can cancel registration without notice.
Confusing cancellation with suspension.
Fix: Section 29(2) proviso requires an opportunity of being heard. Suspension may happen during pendency of proceedings.
Thinking cancellation wipes out earlier tax liability.
Treating cancellation as a clean exit.
Fix: Quote section 29(3): liability for prior periods continues whether determined before or after cancellation.
Forgetting the payment on stock when registration is cancelled.
Focus stays on the procedure only.
Fix: Add section 29(5): pay the higher of ITC or output tax on stock and capital goods held on the day before cancellation.
Writing that revocation is available for any cancellation.
Not reading the opening words of section 30.
Fix: Section 30 covers cancellation by the proper officer on his own motion.
Quoting the 30-day revocation limit as current law.
Old material states it.
Fix: The fixed 30-day wording was replaced from 1 October 2023. The period is now as prescribed.

Worked examples

Example 1

Sharma Traders, Jaipur, has a small turnover below the threshold and sells goods to a buyer in Pune. Must it register?

Show the solution

Sale to Pune is an inter-State taxable supply.
Section 24(i) requires persons making any inter-State taxable supply to register.
Section 24 applies notwithstanding section 22(1), so the threshold is irrelevant.
Conclusion follows from the facts.

Answer: Yes. Sharma Traders must register under section 24(i) because it makes inter-State taxable supply, regardless of turnover.

Example 2

The proper officer cancels the registration of Anil Enterprises for fraud and suppression of facts, with retrospective effect, without notice. Examine validity and consequences.

Show the solution

Fraud, wilful misstatement or suppression is a ground under section 29(2)(e).
The officer may cancel from any date, including a retrospective date.
The proviso bars cancellation without an opportunity of being heard, so cancellation without notice is defective.
If validly cancelled, section 29(3) keeps liability for earlier periods alive.
Section 29(5) requires payment on stock and capital goods.
As cancellation was on the officer's own motion, Anil Enterprises can apply for revocation under section 30, in the prescribed manner and time.

Answer: The ground exists, but cancellation without a hearing is not valid. If properly cancelled, past liabilities remain, payment under section 29(5) applies, and revocation under section 30 may be sought.

Exam tips

Quote the section number and the clause, for example section 24(i) or 29(2)(e). Examiners reward precision.
Begin threshold answers with the override: section 24 applies notwithstanding section 22(1).
In cancellation answers, always include the hearing proviso and the consequences under section 29(3) and (5).
Prescribed time limits and forms come from the rules; do not state them unless you are sure.

Practice questions from Procedural Compliance under GST

Registration under GST in other exams

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

Registration under GST: frequently asked questions

Who must register compulsorily under section 24?

Persons in the section 24 list, such as those making inter-State taxable supply, casual taxable persons, reverse charge payers, non-resident taxable persons, agents, input service distributors and e-commerce operators. They must register irrespective of turnover.

Can registration be cancelled by the taxpayer?

Yes. The registered person or legal heirs on death may apply under section 29(1). Grounds include discontinuance or transfer of business, change in constitution, or no longer being liable to register.

Can cancelled registration be revived?

If the proper officer cancelled it on his own motion, the person may apply for revocation under section 30. The application cannot be rejected without a hearing, and revocation is subject to prescribed conditions.

What happens to tax liability after cancellation?

Liability for periods before cancellation continues, whether determined before or after. The person must also pay an amount on stock and capital goods under section 29(5).