Updated: 15 September 2026
Section 25 of CGST Act - Procedure for Registration
Section 25 of the Central Goods and Services Tax Act, 2017 lays down the core procedure for GST registration. It covers the time for applying, State-wise registration, separate registration for SEZ units and multiple places of business, voluntary registration, distinct-person treatment, PAN and Aadhaar requirements, suo motu registration and Unique Identity Numbers.
Meaning and scope of Section 25
A person who becomes liable for registration under Section 22 or Section 24 must obtain registration in each State or Union territory in which the person is liable. The normal statutory time limit is 30 days. Casual taxable persons and non-resident taxable persons must apply at least five days before commencing business.
Section 25 also establishes an important GST principle: each registration of the same legal person can be treated as a distinct person. This matters for supplies between separately registered establishments, invoicing and input tax credit.
Section 25 - Procedure for registration
(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 registration, in such manner and subject to such conditions as may be prescribed.
First proviso: A casual taxable person or a non-resident taxable person shall apply for registration at least five days prior to the commencement of business.
Second proviso: A person having a unit, as defined in the Special Economic Zones Act, 2005, in a Special Economic Zone or being a Special Economic Zone developer shall apply for a separate registration, distinct from the place of business located outside the Special Economic Zone in the same State or Union territory.
Explanation: A person making a supply from the territorial waters of India shall obtain registration in the coastal State or Union territory where the nearest point of the appropriate baseline is located.
(2) A person seeking registration under this Act shall be granted a single registration in a State or Union territory. A person having multiple places of business in a State or Union territory may, subject to prescribed conditions, be granted separate registration for each such place of business.
(3) A person who is not liable under section 22 or section 24 may obtain voluntary registration. The provisions applicable to a registered person then apply to that person.
(4) Where a person has or is required to have more than one registration, each registration is treated as that of a distinct person for purposes of the Act.
(5) Establishments of the same person in different States or Union territories are treated as establishments of distinct persons.
(6) PAN under the Income-tax Act, 1961 is generally required for grant of registration. A person required to deduct tax under section 51 may use a Tax Deduction and Collection Account Number in lieu of PAN.
(6A) Registered persons are subject to Aadhaar authentication or proof-of-possession requirements in the prescribed manner, with alternate and viable means of identification where Aadhaar has not been assigned, subject to statutory exemptions.
(6B) An individual seeking registration is subject, from the notified date, to Aadhaar authentication or proof-of-possession requirements, with alternate identification where Aadhaar has not been assigned.
(6C) For an applicant other than an individual, prescribed persons connected with the entity - such as the Karta, managing or whole-time director, specified partners, committee members, trustees, authorised representative or authorised signatory - may be required to undergo Aadhaar authentication or furnish proof of Aadhaar, subject to the statutory framework.
(6D) The Government may, on the recommendations of the GST Council, exempt specified persons, classes of persons, States, Union territories or parts thereof from sub-sections (6A), (6B) or (6C).
(7) A non-resident taxable person may be granted registration on the basis of other prescribed documents notwithstanding the PAN requirement in sub-section (6).
(8) If a person liable to registration fails to obtain it, the proper officer may proceed to register the person in the prescribed manner, without prejudice to other action under law.
(9) Specified UN agencies, notified multilateral institutions and organisations, foreign consulates or embassies, and other notified persons or classes of persons may be granted a Unique Identity Number (UIN) for prescribed purposes, including refund on notified inward supplies.
(10) Registration or UIN is granted or rejected after due verification in the prescribed manner and period.
(11) A registration certificate is issued in the prescribed form and takes effect from the prescribed date.
(12) Registration or UIN is deemed granted after expiry of the prescribed period if no deficiency has been communicated to the applicant within that period.
The statutory text above is presented in a reader-friendly form. For authoritative wording and amendment notes, refer to the official CGST Act and Gazette notifications.
How GST registration works under the CGST Rules
Section 25 is implemented mainly through the registration chapter of the Central Goods and Services Tax Rules, 2017. For an ordinary applicant, Rule 8 governs the application for registration and Rule 9 governs verification and approval. Rule 10 deals with the registration certificate and GSTIN, while Rule 11 addresses separate registrations for multiple places of business within a State or Union territory.
| Provision / form | Practical function |
|---|---|
| Rule 8 / GST REG-01 | Application for GST registration and prescribed applicant details. |
| Rule 9 / GST REG-03 and REG-04 | Officer verification; notice for clarification and applicant reply where required. |
| Rule 10 / GST REG-06 | Issue of registration certificate and assignment of GSTIN after approval. |
| Rule 11 | Separate registration for multiple places of business within the same State or Union territory, subject to conditions. |
| Rule 16 / GST REG-11 | Suo motu registration where a person liable to register has failed to apply. |
Where an application is filed within 30 days of becoming liable, the effective date of registration is generally the date on which liability arose. If the application is filed after that period, the effective date is generally linked to the date of grant of registration under the Rules.
Aadhaar authentication and biometric verification
Sub-sections (6A) to (6D) provide the statutory foundation for Aadhaar-related registration requirements. The detailed process is prescribed in the CGST Rules. Rule 8 has been amended over time to provide for Aadhaar authentication and, for applicants identified on the common portal on the basis of data analysis and risk parameters, biometric-based Aadhaar authentication, photograph capture and verification of original documents at a notified facilitation centre.
Because registration verification procedures can be changed by notification and portal functionality, applicants should check the current instructions on the GST common portal before filing.
Related CGST registration provisions
Section 25 should be read with Section 22 - Persons liable for registration, Section 23 - Persons not liable for registration, Section 24 - Compulsory registration, Section 26 - Deemed registration, Section 27 - Casual and non-resident taxable persons, Section 28 - Amendment of registration, Section 29 - Cancellation and Section 30 - Revocation of cancellation.
Key takeaways
- Registration liability comes primarily from Sections 22 and 24; Section 25 prescribes how registration is obtained.
- The normal application period is 30 days from becoming liable, but special timing applies to casual and non-resident taxable persons.
- SEZ units / developers require registration separate from non-SEZ places of business in the same State or Union territory.
- Multiple places of business in one State or Union territory may obtain separate registrations subject to the Rules.
- Each separate GST registration can be treated as a distinct person under Section 25(4) and (5).
- PAN, Aadhaar authentication and verification requirements must be read with the current CGST Rules and notifications.