GST Registration Law: Sections 22 to 30 and Rules 8 to 26 Explained

This guide explains the law on GST registration under Chapter VI of the CGST Act, 2017 (Sections 22 to 30) and Chapter III of the CGST Rules, 2017 (Rules 8 to 26): who must register, the procedure and time limits, amendment, cancellation and revocation.

Law stated as on November 2026, including amendments made by Notification No. 05/2026-Central Tax and the Finance Act, 2026 provisions in force from 1 November 2026. Section numbers refer to the CGST Act, 2017 and rule numbers to the CGST Rules, 2017; the SGST/UTGST Acts contain identical provisions.

🗣️ Saral bhasha mein samjhein

• Goods ka turnover ₹40 lakh aur services ka ₹20 lakh se zyada hai, toh GST lena zaroori hai. Special category States mein ye limit ₹20 lakh / ₹10 lakh hai.
• Inter-State goods supply, e-commerce aur reverse charge wale cases mein turnover kitna bhi ho, GST hamesha lena padega (Section 24).
• Liable hone ke 30 din ke andar apply karein, tabhi registration usi date se milega.
• Nov 2026 se PPOB chhod kar baaki amendments turant ho jaate hain, aur ₹2.5 lakh tak tax wale cases mein cancellation automatic hai.

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1. Who Must Register: Sections 22, 23 and 24

Threshold registration (Section 22)

A supplier must register in each State or UT from where it makes a taxable supply once its aggregate turnover in a financial year crosses the threshold. The State is the one where the business is effectively run (offices, staff, resources), not the State where the customer is.

*Manipur, Mizoram, Nagaland and Tripura have the lower limits; several other north-eastern and hill States have opted for the higher limits.

Aggregate turnover (Section 2(6)) is computed on an all-India PAN basis and includes taxable, exempt, export and inter-State supplies, but excludes the value of inward supplies on reverse charge and the taxes themselves. Once the all-India figure crosses the limit, registration is needed in every State from where a taxable supply is made, even if that State's own turnover is small.

Persons not liable (Section 23)

• Persons making only exempt or non-taxable supplies, and agriculturists supplying produce of their own cultivation.
• Persons making only supplies on which the recipient pays tax under reverse charge.
• Notified categories, such as inter-State suppliers of services below the threshold, handicraft suppliers below the threshold, and small intra-State sellers of goods through e-commerce operators who satisfy the notified conditions.

Compulsory registration regardless of turnover (Section 24)

• Inter-State taxable supply of goods.
• Casual taxable persons and non-resident taxable persons.
• Persons liable to pay tax under reverse charge.
• Persons supplying goods through e-commerce operators who collect TCS (subject to the exemption for small intra-State sellers), and e-commerce operators themselves.
• Persons required to deduct TDS under Section 51, Input Service Distributors and agents supplying on behalf of others.

2. Procedure and Time Limits: Section 25 and Rules 8 to 10B

1. Part A of REG-01: PAN, mobile and email are verified by OTP and a TRN is generated (Rule 8).
2. Part B of REG-01: business details, promoters, places of business, bank details and documents. From 1 November 2026 the form has fixed premises categories (owned, ancestral, rented, consent, co-working, SEZ) and a separate OPC category.
3. Aadhaar authentication: OTP-based or, where flagged by the system, biometric authentication with document verification at a GST Suvidha Kendra.
4. Processing (Rule 9): the officer must approve or raise a query in REG-03 within 7 working days (30 days where physical verification is required). The applicant replies in REG-04 within 7 working days. If the officer takes no action within the time limit, registration is deemed approved.
5. Certificate (Rule 10): REG-06 with a 15-character GSTIN. Registration is effective from the date of liability if the application is filed within 30 days; otherwise from the date of grant.

Fast-track routes

• Rule 9A: system-based grant within 3 working days for applications identified on data analysis and risk parameters.
• Rule 14A: optional simplified registration within 3 working days for persons whose output tax on B2B supplies does not exceed ₹2.5 lakh a month. See our Rule 14A guide.
• Rule 14B (from 1 November 2026): e-commerce sellers can register in another State using the operator's warehouse. See Rule 14B explained.

After registration

• Rule 10A: bank account details within 30 days of grant or before filing GSTR-1/IFF, whichever is earlier. Failure is a ground for cancellation (Rule 21(d)).
• Rule 18: display the certificate and GSTIN at every place of business.
• Rule 25: physical verification of premises may be carried out after grant.

3. Special Persons: Section 27

A casual taxable person or non-resident taxable person gets registration for the period applied for or 90 days, whichever is earlier, extendable by a further 90 days (Rule 15). Advance tax equal to the estimated net liability must be deposited at the time of application. An exhibitor at a fair running longer than 180 days should take normal registration instead.

4. Amendment: Section 28 and Rule 19

Changes are applied for in REG-14. From 1 November 2026 (Notification No. 05/2026-Central Tax):

• A change of principal place of business still needs approval of the proper officer.
• All other changes, including legal name, partners or directors and additional places of business, take effect on submission and online validation, after OTP verification of the authorised signatory and one promoter within 3 days. Details in our REG-01 and REG-14 update.

5. Cancellation: Section 29 and Rules 20 to 22

By the taxpayer (REG-16)

Allowed on closure or transfer of business, change in constitution, or where registration is no longer required. The application must be filed within 30 days of the event with details of stock and the ITC to be reversed. From 1 November 2026 the portal accepts REG-16 only after all returns due up to the effective date are filed, and cancels electronically where output tax in every period is up to ₹2.5 lakh. See the revised REG-16 process.

By the officer (Rule 21)

Grounds include no business at the declared place, invoices without supply, ITC availed in breach of Section 16, GSTR-1 tax exceeding GSTR-3B, breach of Rule 86B, non-furnishing of bank details, and non-filing of returns for six continuous months (two quarters for QRMP filers). The officer issues REG-17 and may suspend registration (REG-31); a reply is filed in REG-18 and the order is passed in REG-19 or proceedings dropped in REG-20.

Consequences

ITC on stock and capital goods must be paid back under Section 29(5), and a final return in GSTR-10 filed within three months of the date of cancellation or of the order, whichever is later (Section 45).

6. Revocation: Section 30 and Rule 23

Where the officer cancels registration on his own motion, the taxpayer may apply in REG-21 within 90 days of service of the order, after Aadhaar authentication; the period can be extended by the Commissioner on sufficient cause. All pending returns and dues must be cleared. The officer revokes in REG-22 or, after notice in REG-23, rejects the application. Read more: revocation under Section 30.

7. Penalty for Not Registering

Under Section 122(1)(xi), failure to obtain registration attracts a penalty of ₹10,000 or the tax evaded, whichever is higher, besides tax and interest. Without registration, the business also cannot collect GST or pass on input tax credit to customers.

Quick Reference: Sections, Rules and Forms

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