Text
The text below is the section as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Act as published in the Gazette of India is the legal source.
Section 25, verbatim (show)
* 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:
Provided that a casual taxable person or a non-resident taxable person shall apply for registration at least five days prior to the commencement of business:
1[Provided further that a person having a unit, as defined in the Special Economic Zones Act, 2005 (28 of 2005), in a Special Economic Zone or being a Special Economic Zone developer shall have to apply for a separate registration, as distinct from his place of business located outside the Special Economic Zone in the same State or Union territory.]
Explanation.-Every person who makes 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:
2[Provided that a person having multiple places of business in a State or Union territory may be granted a separate registration for each such place of business, subject to such conditions as may be prescribed.]
(3) A person, though not liable to be registered under section 22 or section 24 may get himself registered voluntarily, and all provisions of this Act, as are applicable to a registered person, shall apply to such person.
(4) A person who has obtained or is required to obtain more than one registration, whether in one State or Union territory or more than one State or Union territory shall, in respect of each such registration, be treated as distinct persons for the purposes of this Act.
(5) Where a person who has obtained or is required to obtain registration in a State or Union territory in respect of an establishment, has an establishment in another State or Union territory, then such establishments shall be treated as establishments of distinct persons for the purposes of this Act.
(6) Every person shall have a Permanent Account Number issued under the Income- tax Act, 1961 (43 of 1961) in order to be eligible for grant of registration:+ Provided that a person required to deduct tax under section 51 may have, in lieu of a Permanent Account Number, a Tax Deduction and Collection Account Number issued under the said Act in order to be eligible for grant of registration.
3[(6A) Every registered person shall undergo authentication, or furnish proof of possession of Aadhaar number, in such form and manner and within such time as may be prescribed:
Provided that if an Aadhaar number is not assigned to the registered person, such person shall be offered alternate and viable means of identification in such manner as Government may, on the recommendations of the Council, prescribe:
Provided further that in case of failure to undergo authentication or furnish proof of possession of Aadhaar number or furnish alternate and viable means of identification, registration allotted to such person shall be deemed to be invalid and the other provisions of this Act shall apply as if such person does not have a registration.
(6B) On and from the date of notification, every individual shall, in order to be eligible for grant of registration, undergo authentication, or furnish proof of possession of Aadhaar number, in such manner as the Government may, on the recommendations of the Council, specify in the said notification:
Provided that if an Aadhaar number is not assigned to an individual, such individual shall be offered alternate and viable means of identification in such manner as the Government may, on the recommendations of the Council, specify in the said notification.
(6C) On and from the date of notification, every person, other than an individual, shall, in order to be eligible for grant of registration, undergo authentication, or furnish proof of possession of Aadhaar number of the Karta, Managing Director, whole time Director, such number of partners, Members of Managing Committee of Association, Board of Trustees, authorised representative, authorised signatory and such other class of persons, in such manner, as the Government may, on the recommendations of the Council, specify in the said notification:
Provided that where such person or class of persons have not been assigned the Aadhaar Number, such person or class of persons shall be offered alternate and viable means of identification in such manner as the Government may, on the recommendations of the Council, specify in the said notification.
(6D) The provisions of sub-section (6A) or sub-section (6B) or sub-section (6C) shall not apply to such person or class of persons or any State or Union territory or part thereof, as the Government may, on the recommendations of the Council, specify by notification.
Explanation. -For the purposes of this section, the expression - "Aadhaar number" - shall have the same meaning as assigned to it in clause (a) of section 2 of the Aadhaar (Targeted Delivery of Financial and Other Subsidies, Benefits and Services) Act, 2016 (18 of 2016).]
(7) Notwithstanding anything contained in sub-section (6), a non-resident taxable person may be granted registration under sub-section (1) on the basis of such other documents as may be prescribed.
(8) where a person who is liable to be registered under this Act fails to obtain registration, the proper officer may, without prejudice to any action which may be taken under this Act or under any other law for the time being in force, proceed to register such person in such manner as may be prescribed.
(9) Notwithstanding anything contained in sub-section (1),-
(a) any specialised agency of the United Nations Organisation or any Multilateral Financial Institution and Organisation notified under the United Nations (Privileges and Immunities) Act, 1947 (46 of 1947), Consulate or Embassy of foreign countries; and (b) any other person or class of persons, as may be notified by the Commissioner, shall be granted a Unique Identity Number in such manner and for such purposes, including refund of taxes on the notified supplies of goods or services or both received by them, as may be prescribed.
(10) The registration or the Unique Identity Number shall be granted or rejected after due verification in such manner and within such period as may be prescribed.
(11) A certificate of registration shall be issued in such form and with effect from such date as may be prescribed.
(12) A registration or a Unique Identity Number shall be deemed to have been granted after the expiry of the period prescribed under sub-section (10), if no deficiency has been communicated to the applicant within that period.
* Enforced w.e.f. 22nd June, 2017.
1. Inserted by s. 13 of The Central Goods and Services Tax (Amendment) Act, 2018 (No. 31 of 2018) - Brought into force w.e.f. 01st February, 2019.
2. Substituted for "Provided that a person having multiple business verticals in a State or Union territory may be granted a separate registration for each business vertical, subject to such conditions as may be prescribed. " By s. 13 of The Central Goods and Services Tax (Amendment) Act, 2018 (No. 31 of 2018) - Brought into force w.e.f. 01st February, 2019.
3. Inserted by s. 95 of The Finance (No. 2) Act, 2019 (No. 23 of 2019) - Brought into force w.e.f. 01st January, 2020 vide Notification No. 1/2020-C.T. dated 1st January, 2020.
25(1) and provisosApplication and location
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 registrationSection 25(1) and provisos
Persons under sections 22 or 24 apply within thirty days, but casual and non-resident taxable persons apply at least five days before business starts. Special Economic Zone units or developers need registration distinct from their outside-zone business in the same State or Union territory. Territorial-water supplies use the coastal State or Union territory nearest the appropriate baseline point.
Questions to answer on the fileThe application for registration6 questions
Questions to answer on the fileCasual and non-resident taxable persons3 questions
Questions to answer on the fileSpecial Economic Zone units and developers3 questions
Questions to answer on the fileSupply from the territorial waters of India3 questions
25(2)Single or separate registrations
A person seeking registration under this Act shall be granted a single registration in a State or Union territorySection 25(2)
The proviso permits separate registrations for multiple business places in the same State or Union territory. Prescribed conditions qualify that permission.
Questions to answer on the file3 questions
25(3)Voluntary registration
may get himself registered voluntarily, and all provisions of this Act, as are applicable to a registered person, shall apply to such person.Section 25(3)
A person outside compulsory liability under sections 22 or 24 may choose registration. That choice brings the applicable registered-person provisions with it.
Questions to answer on the file2 questions
25(4)Distinct registrations
shall, in respect of each such registration, be treated as distinct persons for the purposes of this Act.Section 25(4)
The rule covers registrations obtained or required in one or more States or Union territories. Each registration receives distinct-person treatment.
Questions to answer on the file3 questions
25(5)Distinct establishments
such establishments shall be treated as establishments of distinct persons for the purposes of this Act.Section 25(5)
The person must have or require registration for an establishment in one State or Union territory and have an establishment in another. Those establishments then receive the stated treatment.
25(6)PAN and deductor exception
Every person shall have a Permanent Account Number issued under the Income- tax Act, 1961 (43 of 1961) in order to be eligible for grant of registrationSection 25(6)
The section 51 deductor proviso permits a Tax Deduction and Collection Account Number instead. Sub-section (7) separately overrides the PAN requirement for non-resident taxable persons.
Questions to answer on the file3 questions
25(6A)Registered-person identification
Every registered person shall undergo authentication, or furnish proof of possession of Aadhaar number, in such form and manner and within such time as may be prescribedSection 25(6A)
Where Aadhaar is unassigned, alternate viable identification must be offered as prescribed. Failure of authentication, proof or the alternate route deems registration invalid, subject to notified exclusions under sub-section (6D). The law does not settle the date from which that invalidity operates.
Questions to answer on the file5 questions
25(6B)Individual applicant identification
every individual shall, in order to be eligible for grant of registration, undergo authentication, or furnish proof of possession of Aadhaar numberSection 25(6B)
The requirement operates from notification in the notified manner. An individual without assigned Aadhaar must receive the specified alternate viable identification route. Sub-section (6D) permits exclusions.
Questions to answer on the file6 questions
25(6C)Non-individual applicant identification
every person, other than an individual, shall, in order to be eligible for grant of registration, undergo authentication, or furnish proof of possession of Aadhaar numberSection 25(6C)
The notification identifies the relevant Karta, directors, partners, committee members, trustees, representatives, signatories or other classes. Unassigned Aadhaar requires the notified alternate route. Sub-section (6D) permits exclusions.
25(6D) and ExplanationExclusions and Aadhaar meaning
The provisions of sub-section (6A) or sub-section (6B) or sub-section (6C) shall not applySection 25(6D) and Explanation
The Government may notify excluded persons, classes or territories on the Council's recommendations. The section adopts the Aadhaar Act definition of "Aadhaar number".
Questions to answer on the file1 question
25(7)Non-resident documents
Notwithstanding anything contained in sub-section (6), a non-resident taxable person may be granted registration under sub-section (1) on the basis of such other documents as may be prescribed.Section 25(7)
This permission overrides the PAN condition in sub-section (6). The alternate documents must be prescribed for the non-resident registration.
Questions to answer on the file2 questions
25(8)Officer-initiated registration
the proper officer may, without prejudice to any action which may be taken under this Act or under any other law for the time being in force, proceed to register such personSection 25(8)
The person must be liable but have failed to obtain registration. The officer follows the prescribed manner, with other action preserved.
Questions to answer on the file3 questions
25(9)(a) and (b)Unique Identity Numbers
shall be granted a Unique Identity Number in such manner and for such purposes, including refund of taxes on the notified supplies of goods or services or both received by them, as may be prescribed.Section 25(9)(a) and (b)
Sub-section (9) overrides the ordinary application rule in sub-section (1). It covers the specified United Nations and multilateral bodies, consulates, embassies and Commissioner-notified persons or classes. Purposes include the stated refund route.
25(10)Verification
The registration or the Unique Identity Number shall be granted or rejected after due verification in such manner and within such period as may be prescribed.Section 25(10)
Prescribed verification governs grant or rejection. Section 26(2) overrides this sub-section as stated in its notwithstanding words.
Questions to answer on the file5 questions
25(11)Certificate
A certificate of registration shall be issued in such form and with effect from such date as may be prescribed.Section 25(11)
The certificate follows the prescribed form. Its effective date also depends on prescription.
25(12)Deemed grant
shall be deemed to have been granted after the expiry of the period prescribed under sub-section (10), if no deficiency has been communicated to the applicant within that period.Section 25(12)
The verification period must expire without a deficiency communicated within it. The law does not settle the meaning of "deficiency" or how absence of communication is established.
Questions to answer on the file2 questions
Other questions to answer on the file
Questions a reviewer answers from the engagement file, grouped by the part of the section they come from. They describe what the section asks; they do not decide it.
Scope the section as a whole
Questions to answer on the file1 question
Unique Identity Number 25(9)
Questions to answer on the file3 questions
Frequently asked questions
Must a Special Economic Zone unit share the outside-zone registration?
No. The unit or developer must apply separately from its business outside the zone in the same State or Union territory.
Section 25(1), second proviso
Can a person register voluntarily without section 22 or 24 liability?
Yes. Sub-section (3) permits voluntary registration and applies the registered-person provisions to that person.
Section 25(3)
When is an application deemed granted?
It is deemed granted after the prescribed verification period expires without a deficiency communicated within that period. The law does not settle what constitutes a deficiency or how absence of communication is proved.
Section 25(12)
Amendment history
The CBIC text carries 4 footnotes. The table gives each in the source's own terms. Effective dates are as the footnotes state them.[1]
| Note | Provision | Change | Effective from |
|---|---|---|---|
| — | section 25 enforced | 22.06.2017 | |
| 1 | s.13 of The Central Goods and Services Tax (Amendment) Act, 2018 (No. 31 of 2018) | inserted the second proviso to sub-section (1), requiring a separate registration for a Special Economic Zone unit or developer | 01.02.2019 |
| 2 | s.13 of The Central Goods and Services Tax (Amendment) Act, 2018 (No. 31 of 2018) | substituted the proviso to sub-section (2); before substitution it read "Provided that a person having multiple business verticals in a State or Union territory may be granted a separate registration for each business vertical, subject to such conditions as may be prescribed." | 01.02.2019 |
| 3 | s.95 of The Finance (No. 2) Act, 2019 (No. 23 of 2019) | inserted sub-sections (6A), (6B), (6C) and (6D) and the Explanation defining "Aadhaar number" | 01.01.2020, vide Notification No. 1/2020-C.T. dated 1st January 2020[2] |
Relationship with other provisions
| Provision | Connection | Words that tie them |
|---|---|---|
| Section 22 | this provision requires Section 22 | 25(1) "Every person who is liable to be registered under section 22 or section 24 shall apply for registration" |
| Section 24 | this provision requires Section 24 | 25(1) "liable to be registered under section 22 or section 24" |
| Section 2 | the first proviso to 25(1) defined by Section 2 clauses (20) and (77) | first proviso to 25(1) "a casual taxable person or a non-resident taxable person", both expressions being defined in section 2 |
| Rule 11 of the CGST Rules, 2017 | the proviso to 25(2) prescribed by rule 11 of the CGST Rules 2017 | 25(2) proviso "subject to such conditions as may be prescribed" |
| Section 51 | the proviso to 25(6) requires Section 51 | "a person required to deduct tax under section 51" |
| Rule 10B of the CGST Rules, 2017 | 25(6A) prescribed by rule 10B of the CGST Rules 2017 | 25(6A) "in such form and manner and within such time as may be prescribed" |
| Rule 13 of the CGST Rules, 2017 | 25(7) prescribed by rule 13 of the CGST Rules 2017 | 25(7) "on the basis of such other documents as may be prescribed" |
| Rule 16 of the CGST Rules, 2017 | 25(8) prescribed by rule 16 of the CGST Rules 2017 | 25(8) "proceed to register such person in such manner as may be prescribed" |
| Rule 17 of the CGST Rules, 2017 | 25(9) prescribed by rule 17 of the CGST Rules 2017 | 25(9) "shall be granted a Unique Identity Number in such manner and for such purposes... as may be prescribed" |
| Rule 9 of the CGST Rules, 2017 | 25(10) prescribed by rule 9 of the CGST Rules 2017 | 25(10) "after due verification in such manner and within such period as may be prescribed" |
| Rule 10 of the CGST Rules, 2017 | 25(11) prescribed by rule 10 of the CGST Rules 2017 | 25(11) "issued in such form and with effect from such date as may be prescribed" |
| Section 26 | Section 26 requires 25(10) | S26(1) "has not been rejected under this Act within the time specified in sub-section (10) of section 25" |
| Section 26 | 25(10) overridden by Section 26 26(2) | S26(2) "Notwithstanding anything contained in sub-section (10) of section 25" |
| Section 2 | Section 2 clause (61) requires 25(4) and 25(5) | clause (61) "for or on behalf of distinct persons referred to in section 25" |
Circulars and notifications
Circulars and notifications in the CBIC repository that cite this section, newest first, by number, date and subject. A listing here does not say what an instrument decides; read the instrument.
Circulars (14)
| Number | Date | Subject |
|---|---|---|
| Circular No. 223/17/2024-GST | 10 July 2024 | Amendment in circular no. 1/1//2017 in respect of Proper officer for provisions relating to Registration and Composition levy under the Central Goods and Services Tax Act, 2017 or the rules made thereunder. |
| Circular No. 210/04/2024-GST | 26 June 2024 | Clarification on valuation of supply of import of services by a related person where recipient is eligible to full input tax credit. |
| Circular No. 199/11/2023-GST | 17 July 2023 | Clarification regarding taxability of services provided by an office of an organisation in one State to the office of that organisation in another State, both being distinct persons |
| Circular No. 156/12/2021-GST | 21 June 2021 | Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification 14/2020- Central Tax dated 21st March, 2020 - Reg. |
| Circular No. 143/13/2020-GST | 10 November 2020 | Provisions relating to Quarterly Return Monthly Payment Scheme |
| Circular No. 95/14/2019-GST | 28 March 2019 | Seeks to clarify verification for grant of new registration. |
| Circular No. 80/54/2018-GST | 31 December 2018 | Clarification regarding GST rates & classification (goods) |
| Circular No. 75/49/2018-GST | 27 December 2018 | Guidelines for processing of applications for financial assistance under the Central Sector Scheme named 'Seva Bhoj Yojna' of the Ministry of Culture |
| Circular No. 36/10/2018-GST | 13 March 2018 | Processing of refund application for UIN entities. |
| Circular No. 21/21/2017-GST | 22 November 2017 | GST dated 22.11.2017 is issued to clarify on Inter-state movement of rigs, tools and spares, and all goods on wheels [like cranes]. |
| Circular No. 16/16/2017-GST | 15 November 2017 | Clarifications regarding applicability of GST and availability of ITC in respect of certain services. |
| Circular No. 5/05/2017-GST | 11 August 2017 | Circular on Bond/LUT in case of exports without payment of integrated tax. rescinded by a later instrument |
| Circular No. 1/01/2017-IGST | 7 July 2017 | Clarification on Inter-state movement of various modes of conveyance, carrying goods or passengers or for repairs and maintenance- regarding. |
| Circular No. 1/01/2017-GST | 26 June 2017 | Proper officer for provisions relating to Registration and Composition levy under the Central Goods and Services Tax Act, 2017 or the rules made thereunder-Reg. |
Notifications (27)
| Number | Date | Subject |
|---|---|---|
| Notification No. 18/2025-Central Tax | 31 October 2025 | Seeks to notify the Central Goods and Services Tax (Fourth Amendment) Rules 2025 |
| Notification No. 12/2024-Central Tax | 10 July 2024 | Seeks to make amendments (Amendment, 2024) to the CGST Rules, 2017. |
| Notification No. 51/2023-Central Tax | 29 September 2023 | Seeks to make amendments (Third Amendment, 2023) to the CGST Rules, 2017 in supersession of Notification No. 45/2023 dated 06.09.2023 |
| Notification No. 34/2023-Central Tax | 31 July 2023 | Seeks to waive the requirement of mandatory registration under section 24(ix) of CGST Act for person supplying goods through ECOs, subject to certain conditions. |
| Notification No. 04/2023-Central Tax | 31 March 2023 | Amendment in CGST Rules |
| Notification No. 26/2022-Central Tax | 26 December 2022 | Seeks to make fifth amendment (2022) to CGST Rules |
| Notification No. 14/2022-Central Tax | 5 July 2022 | Seeks to make amendments (First Amendment, 2022) to the CGST Rules, 2017 |
| Notification No. 35/2021-Central Tax | 24 September 2021 | Seeks to make amendments (Eighth Amendment, 2021) to the CGST Rules, 2017. amended by a later instrument |
| Notification No. 36/2021-Central Tax | 24 September 2021 | Seeks to amend Notification No. 03/2021 dated 23.02.2021 made under this section |
| Notification No. 14/2021-Central Tax | 1 May 2021 | Seeks to extend specified compliances falling between 15.04.2021 to 30.05.2021 till 31.05.2021 in exercise of powers under section 168A of CGST Act. amended by a later instrument |
| Notification No. 03/2021-Central Tax | 23 February 2021 | Seeks to notify persons to whom provisions of sub-section (6B) or sub-section (6C) of section 25 of CGST Act will not apply. amended by a later instrument made under this section |
| Notification No. 94/2020-Central Tax | 22 December 2020 | Seeks to make the Fourteenth amendment (2020) to the CGST Rules, 2017. |
| Notification No. 62/2020-Central Tax | 20 August 2020 | Seeks to make Tenth amendment (2020) to CGST Rules. |
| Notification No. 35/2020-Central Tax | 3 April 2020 | Seeks to extend due date of compliance which falls during the period from "20.03.2020 to 29.06.2020" till 30.06.2020 and to extend validity of e-way bills. amended by a later instrument |
| Notification No. 16/2020-Central Tax | 23 March 2020 | Seeks to make third amendment (2020) to CGST Rules. |
| Notification No. 17/2020-Central Tax | 23 March 2020 | Seeks to specify the class of persons who shall be exempted from aadhar authentication. superseded by a later instrument made under this section |
| Notification No. 18/2020-Central Tax | 23 March 2020 | Seeks to notify the date from which an individual shall undergo authentication, of Aadhaar number in order to be eligible for registration. made under this section |
| Notification No. 19/2020-Central Tax | 23 March 2020 | Seeks to specify class of persons, other than individuals who shall undergo authentication, of Aadhaar number in order to be eligible for registration. made under this section |
| Notification No. 10/2019-Central Tax | 7 March 2019 | To give exemption from registration for any person engaged in exclusive supply of goods and whose aggregate turnover in the financial year does not exceed Rs 40 lakhs. amended by a later instrument |
| Notification No. 14/2019-Central Tax | 7 March 2019 | Seeks to supersede notification No. 08/2017 - Central Tax dated 27.06.2017 in order to extend the limit of threshold of aggregate turnover for availing Composition Scheme u/s 10 of the CGST Act, 2017 to Rs. 1.5 crores. amended by a later instrument |
| Notification No. 03/2019-Central Tax | 29 January 2019 | Seeks to amend the CGST Rules, 2017. |
| Notification No. 75/2017-Central Tax | 29 December 2017 | CGST (Fourteenth Amendment) Rules,2017 |
| Notification No. 30/2017-Integrated Tax (Rate) | 22 September 2017 | seeks to exempt Skimmed milk powder, or concentrated milk amended by a later instrument |
| Notification No. 22/2017-Central Tax | 17 August 2017 | Seeks to amend the CGST Rules, 2017 |
| Notification No. 10/2017-Central Tax | 28 June 2017 | Seeks to amend CGST Rules notification no 3/2017-Central Tax dt 19.06.2017 amended by a later instrument |
| Notification No. 08/2017-Central Tax | 27 June 2017 | Seeks to to notify the turnover limit for Composition Levy for CGST superseded by a later instrument |
| Notification No. 03/2017-Central Tax | 19 June 2017 | Notifying the CGST Rules, 2017 on registration and composition levy amended by a later instrument |
Unsettled questions
The words of section 25 do not answer these questions. Where one decides a matter on the file, the answer depends on the position taken on it.
- From what date is a registration "deemed to be invalid" under the second proviso to sub-section (6A): from the date it was allotted, from the date the prescribed time for authentication expired, or from some later date? The proviso deems the registration invalid and fixes no date.
- What is a "deficiency" for the purposes of sub-section (12), and how is it established that none was communicated within the prescribed period? The sub-section turns the deemed grant on the communication and defines neither the deficiency nor the proof of its absence.
See also
- Section 22 of the CGST Act, 2017: persons liable for registration
- Section 24 of the CGST Act, 2017: compulsory registration in certain cases
- Section 26 of the CGST Act, 2017: deemed registration
- Section 51 of the CGST Act, 2017: tax deduction at source
- Rule 8 of the CGST Rules, 2017: application for registration
- Rule 10B of the CGST Rules, 2017: aadhaar authentication for registered person
References
- Central Board of Indirect Taxes and Customs. "Section 25. Procedure for registration". Central Goods and Services Tax Act, 2017, CBIC tax information portal, with amendment footnotes 1 to 4. Retrieved 17 September 2026.
- Notification No. 01/2020-Central Tax, dated 1 January 2020: Seeks to bring into force certain provisions of the Finance (No. 2) Act, 2019 to amend the CGST Act, 2017. Cited in CBIC footnote 3.
External links
- CGST Act, 2017, Section 25 on the CBIC tax information portal