Section 25 – Procedure for registration of CGST ACT, 2017<\/p>\n
25. (1) Every person who is liable to be registered under section 22 or section 24 shall
\napply 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
\nsubject to such conditions as may be prescribed:
\nProvided that a casual taxable person or a non-resident taxable person shall apply for
\nregistration at least five days prior to the commencement of business.
\nExplanation.\u2014Every person who makes a supply from the territorial waters of India
\nshall obtain registration in the coastal State or Union territory where the nearest point of the
\nappropriate baseline is located.
\n(2) A person seeking registration under this Act shall be granted a single registration
\nin a State or Union territory:
\nProvided that a person having multiple business verticals in a State or Union territory
\nmay be granted a separate registration for each business vertical, subject to such conditions
\nas may be prescribed.
\n(3) A person, though not liable to be registered under section 22 or section 24 may get
\nhimself registered voluntarily, and all provisions of this Act, as are applicable to a registered
\nperson, shall apply to such person.
\n(4) A person who has obtained or is required to obtain more than one registration,
\nwhether in one State or Union territory or more than one State or Union territory shall, in
\nrespect of each such registration, be treated as distinct persons for the purposes of this
\nAct.
\n(5) Where a person who has obtained or is required to obtain registration in a State or
\nUnion territory in respect of an establishment, has an establishment in another State or
\nUnion territory, then such establishments shall be treated as establishments of distinct
\npersons for the purposes of this Act.
\n(6) Every person shall have a Permanent Account Number issued under the Incometax
\nAct, 1961 in order to be eligible for grant of registration:
\nProvided that a person required to deduct tax under section 51 may have, in lieu of a
\nPermanent Account Number, a Tax Deduction and Collection Account Number issued under
\nthe said Act in order to be eligible for grant of registration.
\n(7) Notwithstanding anything contained in sub-section (6), a non-resident taxable
\nperson may be granted registration under sub-section (1) on the basis of such other documents
\nas may be prescribed.
\n(8) Where a person who is liable to be registered under this Act fails to obtain
\nregistration, the proper officer may, without prejudice to any action which may be taken
\nunder this Act or under any other law for the time being in force, proceed to register such
\nperson in such manner as may be prescribed.
\n(9) Notwithstanding anything contained in sub-section (1),\u2013\u2013
\n(a) any specialised agency of the United Nations Organisation or any
\nMultilateral Financial Institution and Organisation notified under the United
\nNations (Privileges and Immunities) Act, 1947, Consulate or Embassy of foreign
\ncountries; and
\n(b) any other person or class of persons, as may be notified by the Commissioner,
\nshall be granted a Unique Identity Number in such manner and for such purposes, including
\nrefund of taxes on the notified supplies of goods or services or both received by them, as
\nmay be prescribed.
\n(10) The registration or the Unique Identity Number shall be granted or rejected after
\ndue verification in such manner and within such period as may be prescribed.<\/p>\n
(11) A certificate of registration shall be issued in such form and with effect from such
\ndate as may be prescribed.
\n(12) A registration or a Unique Identity Number shall be deemed to have been granted
\nafter the expiry of the period prescribed under sub-section (10), if no deficiency has been
\ncommunicated to the applicant within that period.<\/p>\n","protected":false},"excerpt":{"rendered":"
Section 25 – Procedure for registration of CGST ACT, 2017 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 … Continue reading “Section 25 – Procedure for registration of CGST ACT, 2017”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[16,1],"tags":[],"_links":{"self":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/172"}],"collection":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/comments?post=172"}],"version-history":[{"count":1,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/172\/revisions"}],"predecessor-version":[{"id":173,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/172\/revisions\/173"}],"wp:attachment":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/media?parent=172"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/categories?post=172"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/tags?post=172"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}