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Amended upto (Year) ⇨

CGST ACT, 2017
[Amended upto 2025]

CHAPTER VI - REGISTRATION

TaxGPT

Summarize Section 25 by TaxGPT in

AA |

Section 25 - Procedure for registration

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 registration, in such manner and subject to such conditions as may be prescribed: Provided that a casual taxable person or a non-resident taxab

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References:

36 Notifications/Circulars on Section 25

    ↳ 36 documents on Section 25
    ↳ 2 documents on Section 25(1)
    ↳ 1 documents on Section 25(2)
    ↳ 4 documents on Section 25(3)
    ↳ 3 documents on Section 25(4)
    ↳ 2 documents on Section 25(6B)
    ↳ 3 documents on Section 25(6C)
    ↳ 6 documents on Section 25(6D)
    ↳ 1 documents on Section 25(8)
    ↳ 4 documents on Section 25(9)

65 case laws on Section 25

For notified modes of authentication under rule 26(1) see Notification No. 6/2017 Central Tax dated 19 Jun, 2017

For persons who did not file complete form GST REG-26 of CGST Rule 2017 but received only a provisional Identification Number (PIN) till 31-12-2017 may now apply for GSTIN see Notification No. 31/2018 Central Tax dated 6 Aug, 2018

See

Section 2,

Section 22,

Section 24,

Section 51,

Rule 14,

Rule 12,

Rule 13,

Rule 10A,

Rule 16,

Rule 18,

Rule 25,

GST REG-01,

GST REG-02,

GST REG-03,

GST REG-04,

GST REG-05,

GST REG-06,

GST REG-09,

GST REG-10,

GST REG-12,

GST REG-13,

GST REG-30,

Rule 8,

Rule 9,

Rule 10,

Rule 11,

Rule 17,

Rule 28,

Rule 32,

Rule 47,

Section 2,

Section 18,

Section 26,

Section 27,

Section 29,

Section 168,

Section 101B,

Rule 10B,

Rule 10A,

24
Apr

Include expired due dates
Exclude expired due dates

24 Apr

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter Jan - Mar 2025 (QRMP Taxpayers < 5 Cr - Rule 61) - Category II States.

* State Category II - Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi.

25 Apr

☑ Half-Yearly | ITC-04

ITC-04 for the half year (Oct - Mar 2025) (For taxpayers > 5 Cr. Turnover) - Rule 45.

☑ Annual | ITC-04

ITC-04 for complete FY 2024-25 (For taxpayers <= 5 Cr. Turnover) - Rule 45.

28 Apr

☑ Monthly | GSTR-11

GSTR-11 for the m/o Mar 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Apr

☑ Quarterly | QRMP

Last date for opt-in / opt-out QRMP Scheme for quarter Apr - June 2025 (Rule 61A)

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Section 25 - Procedure for registration

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Section 2,

Section 22,

Section 24,

Section 51,

Rule 14,

Rule 12,

Rule 13,

Rule 10A,

Rule 16,

Rule 18,

Rule 25,

GST REG-01,

GST REG-02,

GST REG-03,

GST REG-04,

GST REG-05,

GST REG-06,

GST REG-09,

GST REG-10,

GST REG-12,

GST REG-13,

GST REG-30,

Rule 8,

Rule 9,

Rule 10,

Rule 11,

Rule 17,

Rule 28,

Rule 32,

Rule 47,

Section 2,

Section 18,

Section 26,

Section 27,

Section 29,

Section 168,

Section 101B,

Rule 10B,

Rule 10A,

HSN Codes ^New