Section 25 explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Section 25 of the Central Goods and Services Tax Act, 2017 is the procedure section of Chapter VI. Every person liable to be registered must apply within thirty days; a person gets one registration per State or Union territory (with an exception for multiple places of business); each registration is a distinct person; the Act deals with voluntary registration, the Permanent Account Number, Aadhaar authentication, registration by the proper officer, the Unique Identity Number and the grant of registration after verification.
This article follows the CGST Act, 2017 as amended up to 31 October 2025 in the compilation consulted; notifications issued after that date should be checked.
A person liable under section 22 or section 24 must apply within thirty days from the date he becomes liable; a casual or non-resident taxable person at least five days before commencing business. A person gets a single registration in a State or Union territory, and registrations in different States are distinct persons. Registration is deemed granted if no deficiency is communicated within the period prescribed for verification.
How section 25 fits
Section 22 says who is liable to register (section 22) and section 24 who must register in any case (section 24). Section 25 says how. The rules it leans on are in Chapter III of the Rules: the application is in rule 8 and the verification in rule 9. Section 26 on deemed registration under State and Union territory laws is in deemed registration under section 26. For help with an application, see our GST registration service.
Section 25(1): apply within thirty days
"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". The application is State-wise: a person liable in more than one State applies in each.
Three provisos and an Explanation follow:
- A casual taxable person or a non-resident taxable person "shall apply for registration at least five days prior to the commencement of business".
- A person having a unit, as defined in the Special Economic Zones Act, 2005, in a Special Economic Zone, or 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". The Act is named as printed; check the current law for the corresponding provision.
- Explanation: a 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".
Section 25(2) to (5): one registration per State, distinct persons
Section 25(2) says a person seeking registration "shall be granted a single registration in a State or Union territory". The proviso, substituted by the 2018 Amendment Act, says 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". The rule for this is rule 11 on separate registration.
Sub-section (4): a person with more than one registration, "whether in one State or Union territory or more than one State or Union territory", is treated "in respect of each such registration" as distinct persons. Sub-section (5) applies the same idea to establishments: where a person registered in one State has an establishment in another State or Union territory, "such establishments shall be treated as establishments of distinct persons".
Sub-section (3) allows voluntary registration: 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".
Section 25(6): the Permanent Account Number
"Every person shall have a Permanent Account Number issued under the Income-tax Act, 1961 in order to be eligible for grant of registration". The proviso lets a person required to deduct tax under section 51 have a Tax Deduction and Collection Account Number in its place. Sub-section (7) lets a non-resident taxable person be registered "on the basis of such other documents as may be prescribed", notwithstanding sub-section (6). The income-tax law is named as printed; see our income-tax guides for it.
Section 25(6A) to (6D): Aadhaar
| Sub-section | Who | What the section requires |
|---|---|---|
| (6A) | Every registered person | To undergo authentication, or furnish proof of possession of Aadhaar number, in such form and manner and within such time as may be prescribed |
| (6B) | Every individual | On and from the date of notification, to undergo authentication or furnish proof of possession of Aadhaar number to be eligible for grant of registration |
| (6C) | Every person other than an individual | On and from the date of notification, authentication or proof for 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 as specified |
| (6D) | Persons or States notified | The Government may, on the recommendations of the Council, specify by notification persons, a class, a State or Union territory or part thereof to which (6A), (6B) or (6C) do not apply |
Each of (6A), (6B) and (6C) has a proviso that where an Aadhaar number is not assigned, "alternate and viable means of identification" is to be offered in the manner prescribed or specified. The second proviso to (6A) says that on failure to undergo authentication or furnish proof or identification, the registration "shall be deemed to be invalid and the other provisions of this Act shall apply as if such person does not have a registration". An Explanation gives "Aadhaar number" the meaning in clause (a) of section 2 of the Aadhaar (Targeted Delivery of Financial and Other Subsidies, Benefits and Services) Act, 2016. The compilation records these sub-sections as inserted by section 95 of the Finance (No. 2) Act, 2019. The notification under (6B), (6C) and (6D) is not in the material consulted. On the biometric step in the rules, see rule 8(4A).
Section 25(8): registration by the proper officer
Where a person liable to be registered "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".
Section 25(9): the Unique Identity Number
Notwithstanding sub-section (1), a specialised agency of the United Nations Organisation or any Multilateral Financial Institution and Organisation notified under the United Nations (Privileges and Immunities) Act, 1947, a Consulate or Embassy of foreign countries, and "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". See rule 17 on the unique identity number.
Section 25(10) to (12): verification, certificate, deemed grant
- (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 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".
Who does what, by when
| Who | What | By when | Provision |
|---|---|---|---|
| Person liable under section 22 or 24 | Applies in every State or Union territory where liable | Within thirty days from becoming liable | 25(1) |
| Casual or non-resident taxable person | Applies | At least five days before commencing business | Proviso to 25(1) |
| Registered person | Undergoes Aadhaar authentication or furnishes proof | As prescribed | 25(6A) |
| Proper officer | Grants or rejects after due verification | Within the period prescribed | 25(10) |
| Proper officer | Communicates any deficiency | Within the period prescribed, failing which registration is deemed granted | 25(12) |
A worked example
Names are invented; the section prints no amounts. Coastline Foods, an invented company, exceeds the turnover limit in section 22 in State A on 10 March. Under section 25(1) it must apply within thirty days from 10 March. It also has a godown in State B from which it makes taxable supplies; it needs a separate application there, and the two registrations are treated as distinct persons under sub-section (4). It has a second place of business in State A; the proviso to sub-section (2) allows a separate registration for that place on the prescribed conditions. After due verification the officer must grant or reject within the prescribed period, and if no deficiency is communicated in that period, the registration is deemed granted under sub-section (12).
Need help with the application?
Applying in the wrong State, missing the thirty days or leaving Aadhaar authentication undone creates avoidable trouble. We prepare the application and track it to the grant. See our GST registration service.
Key takeaways
- Apply within thirty days of becoming liable; casual and non-resident taxable persons at least five days before commencing business.
- One registration per State or Union territory, with a separate registration possible for each place of business on prescribed conditions.
- Registrations in different States are distinct persons.
- A PAN is needed, with a TAN alternative for a person deducting tax under section 51.
- Registration is deemed granted if no deficiency is communicated within the prescribed period.
Read next
- Section 27 of the CGST Act, 2017: casual taxable person and non-resident taxable person
- Section 28 of the CGST Act, 2017: amendment of registration
- Section 22 of the CGST Act, 2017: persons liable for registration
- Rule 9: verification and deemed approval
Disclaimer: Based on the Central Goods and Services Tax Rules, 2017 and the GST Acts as amended up to 31 October 2025 in the compilation consulted, read with the Finance Act, 2026 where this article says so, as consulted on 2 October 2026. Notifications, circulars and amendments issued after that date, the forms on the common portal and the way the tax authorities apply these provisions should be checked. This article is general information, not legal advice; check the official text before acting.