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Chapter 10 – Registration Under GST

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 Registration Under GST

Persons Liable for Registration [Section 22] Persons Not Liable for Registration [Section 23] Compulsory Registration in Certain Procedure for Registration
Cases [Section 24]
Aggregate Turnover Exemptions Specifics Persons Not Liable for Registration Notified Category of Persons [Section 23(2)] Services Provided by the Part I Part II
Threshold Limits [Section 23(1)] Commission Agent for
Sale/Purchase of Agricultural Exemption for inter-State
Produce – Registration Persons making any supplies of taxable services with
Includes Excludes Considerations States Manipur Exclusive suppliers of goods with Required for Suppliers Persons Persons Persons Casual Supply of Requirements inter-State taxable turnover not exceeding ₹20 lakh Every person liable to get registered and person seeking voluntary Proper Officer examines the application and accompanying documents
with aggregate turnover ≤ ₹40 lakhs places of Exclusively Exclusively Agriculturists of goods making engaged making taxable goods supply (₹10 lakh for Special Category registration shall, before applying for registration, declare his
threshold business making making supplying with interstate in inter- persons through ECO States) Permanent Account Number (PAN) and State/UT in Part A of FORM
limit of ₹ where supply of supply of produce aggregate supplies making State making (required to GST REG-01 on GST Common Portal.
Mizoram Are the same found in order?
Taxable, GST Calculated 10 lakh for taxable non- wholly cultivated turnover of taxable taxable taxable taxable collect TCS Agents are Mandatory

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exempt taxes across all both Exceptions supplies are taxable exempted from their not services supplies supplies supplies u/s 52) with not required registration Exemption for CTPs making inter-
supplies, (CGST/ India, goods and made goods or goods or land exceeding with liable to of of turnover of to register if required u/s 24 if State taxable supplies of notified
exports, SGST/ includes all Nagaland Casual Taxable PAN is validated online by Common Portal from CBDT database and
services services services ₹40 lakh, aggregate be paid notified handicraft supplier (in supplies are handicraft goods have a threshold
inter- UTGST/ branches Persons (CTP) is also be verified through separate OTPs sent to the PAN linked Yes No
(Make My excluding turnover on handicraft goods and the preceding made on limit of ₹20 lakh (₹10 lakh for
state IGST/ under same Trip to Persons Suppliers Persons Persons Not required specified not reverse goods up handmade and the behalf of Special Category States). mobile number and email address.
supplies Cess), PAN, includes Nagaland) Tripura required to of engaged in obtaining for places of goods and exceeding charge to ₹20 shawls, current non-taxable supplies supplies
inward supplies take specific making voluntary business suppliers ₹20 lakh basis lakh stoles, financial agriculturists are are
compulsory goods like intra-State registration from where taxable made on Registration Registration is granted within 30 days of Proper Officer issues notice thereby seeking clarification**,
supplies made on (₹10 lakh etc., up year) not Persons required to pay tax under reverse charge
registration ice cream, supplies in or those exempt/ behalf Temporary Reference Number (TRN) is generated and communicated granted within application after verification of site & information or documents from the applicant electronically
on RCM behalf of for to ₹20 exceeding the
Arunachal Pradesh u/s 24 pan the States wishing to non-taxable of a to the applicant on the validated mobile number and e-mail address. 7 working days prescribed documents
principals Special lakh registration
masala, of Arunachal continue supplies are taxable from the date
States Category threshold, of submission **Clarification
tobacco, Pradesh, registration made States) subject to person E-Commerce operators (specified services under Section 9(5)) includes
with of application within 30 days from application submission within 7
threshold Meghalaya certain Manipur, conditions modification/
Using TRN, applicant shall electronically submit application in Part without site where applicant where PO where a person, date working
limit of ₹ bricks, Meghalaya, correction of
Transferee B of application form, along with specified documents at the verification fails to undergo deems it fit who has days from
20 lakh for and tiles Mizoram, Non-resident taxable persons particulars
of business Common Portal. Aadhaar to carry out undergone application
both Sikkim Nagaland, declared in
transfer authentication/ site Aadhaar submission
goods and Puducherry, where a person where PO where a person, who the
must obtain Part B of application contains the details, such as, constitution of does not opt verification authentication, date
services Sikkim, Conditions Persons required to deduct tax under Section 51 fails to undergo deems it has undergone application
fresh business, jurisdiction, option for composition, date of if applicant for Aadhaar is identified on
(Aruna aur Telangana, Aadhaar fit to carry Aadhaar for
Uttarakhand registration commencement of business, reason to obtain registration, address successfully authentication common
Megha Tripura, authentication/ out site authentication, is registration
of PPoB and nature of activity carried out therein, details of APoB, validates his portal, based
Sikka Uttarakhand B does not opt verification identified on common Other other than
Persons making taxable supplies on behalf of others details of bank account(s), details of authorized signatory, aadhaar on data
Uchhalte Registration Must Can only Required to Will be granted an If granted for Aadhaar portal, based on data cases PAN, State
Puducherry aadhaar authentication, etc. authentication analysis & risk
hue PT kar effective not make have PAN enrolment number upon registration B authentication analysis & risk Mobile No. &
parameters, to
rahe the) from date of make supplies under the successful validation of under parameters, to carry E-mail
carry out site
incorporation any through Income Tax details section 25 of Input Service Distributors out site verification address.
verification
Telangana These people have to obtain registration even for inter- ECO in Act and the CGST A
On receipt of such application, an acknowledgement in the
if they are exclusive suppliers of goods with amalgamation state only one declare it on Act later, the
prescribed form shall be issued to the applicant electronically. A
aggregate turnover ≤ ₹40 lakhs /demerger supply State or the portal enrolment Persons supplying Not required to register if
Limited to Cannot Casual Taxable Person (CTP) applying for registration gets a TRN
States transfers of Union with the number through ECO turnover < ₹20 lakh per annum B
Jammu and Kashmir one make for making an advance deposit of tax in his electronic cash ledger
with goods Territory address of ceases to be (excluding services (₹10 lakh for Special Category Has the applicant furnished the clarification, information or
enrolment supplies and an acknowledgement is issued only after said deposit.*
threshold the place of valid from under Section 9(5)) States). documents within 7 working days’ time from receipt of notice? (C)
business and number through the
limit of
the State/ per State ECO registration's
₹20 lakh Deemed Approval of Application
Assam UT for the or UT without effective date
for Every electronic commerce operator required to collect tax Application shall be forwarded to the Proper Officer. If the proper officer does not take any action within the specified
supply, obtaining Yes No
services at source under Section 52 timeframes, the application for registration will be considered approved. Here
subject to the
and ₹40 are the specific cases:
validation on enrolment
lakh for 1. In cases where a person is covered in (B) above, the registration will be
the common number The procedure after receipt of application by the
goods (i.e., Himachal Pradesh deemed approved within 30 days from the date of application.
portal Suppliers of OIDAR services from outside India to Proper Officer is depicted in Part II. Is the proper officer satisfied with it?
persons 2. In case of a person covered in (A) above, the registration will be deemed
unregistered persons in India
engaged approved within 7 working days from the date of application.
exclusively 3. In cases covered in (C) above, the registration will be deemed approved
in supply within 7 working days from the date of receipt of the requested details. Yes No
All other States Other notified Government may require * Discussed in detail in subsequent paras
of goods)
Applicable from 1st October 2023 as per persons or classes registration based on Council's
Notification No. 34/2023- CT dated 31.07.2023 of persons recommendations.
Proper officer will grant registration Proper officer may
within 7 working days from the date reject the application
of receipt of information/ for reasons to be
clarification/ documents recorded in writing.
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Procedure for Registration [Section 25]
Section Procedure Description Details
Section Application for • Timeline: Apply within 30 days of becoming
25(1) Registration liable for registration.
• Location-Based Registration: Apply in each State
or Union territory where you're liable.

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• Territorial Waters: For supplies from territorial
waters, register in the nearest coastal State or
Union territory.
• SEZ Units: Separate registration is needed for
units in Special Economic Zones (SEZs).
• Example: If a company in Rajasthan crosses the
₹20 lakh turnover threshold on 1st September, it
must register by 1st October.
Section One Registration Per • Single Registration: Only one registration per

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25(2) State State or Union territory.
• Multiple Branches: If you have several branches
in a State, declare one as the principal place and
others as additional places of business.
• Separate Registration for Multiple Places:
Possible under certain conditions, especially for
tax purposes.
Section Voluntary Registration • Optional Registration: Even if not required, you
25(3) can choose to register.
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• Benefits: Useful for suppliers to registered
businesses to avoid reverse charge and enhance
B2B transactions.
• Obligations: Once registered voluntarily, you
must pay tax regardless of turnover.
Section Distinct Person for Separate Entities: Each registration in different States or
25(4) Multiple Registrations Union territories is treated as a distinct entity.
Section Premises in Separate Separate for Each State: Establishments in different
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25(5) States - Deemed Distinct States or Union territories are treated independently.
Persons
Section PAN Mandatory for • Requirement of PAN: Must have a Permanent
25(6) Registration Account Number (PAN) to register.
• TAN as an Alternative: Tax Deduction and
Collection Account Number (TAN) can be used
instead for those required to deduct tax at
source.
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Sections Aadhar Authentication • Aadhar Verification: Necessary for both existing

25(6A) to and new registrants.
(6D) • Alternative Identification: If Aadhar is not
assigned, other forms of identification can be
used.
• Specific Exemptions: Certain categories are
exempt from Aadhar authentication.
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Section Non-Resident Other Documents for Non-Residents: Non-resident

25(7) Registration taxable persons can use different documents for
registration.

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Section Mandatory Registration Automatic Registration: If liable persons fail to register,
25(8) for Non-Compliance authorities can register them.
Section Unique Identity Number UIN for Specific Entities: Specialized agencies,
25(9) (UIN) consulates, etc., can get a UIN for tax refunds.
Sections Registration Verification • Verification Process: Registration is verified
25(10) to and Approval within three working days.
• Deemed Approval: If not rejected or queried

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(12)
within the prescribed period, registration is
considered granted.

Application for Registration [Rule 8 of CGST Rules, 2017]

Rule Requirement/Process Details
Rule Declaration of PAN • PAN Requirement: Everyone registering under Section
8(1) Mandatory 25(1) or voluntarily under Section 25(3) must declare
their PAN and State/Union territory.

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• Form Submission: This is done in Part A of FORM GST
REG-01 on the common portal or at a Facilitation
Centre.
• Exemptions:
o Non-resident taxable persons,
o persons who deduct or collect tax at source,
o persons supplying online money gaming
from a place outside India to a person in India
(effective from 01-10-2023), and
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o those providing online information from
outside India to non-taxable recipients are
exempted.
• Input Service Distributors: They need to apply
separately as an Input Service Distributor.
Rule Validation of PAN PAN Verification: PAN is validated online by the common portal
8(2) and verified through OTPs sent to the linked mobile number
and email address.
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Rule Temporary Reference Generating Reference Number: After successful PAN, mobile,
8(3) Number and email verification, a temporary reference number is
generated and communicated.
Rule Submission of Application Process: Submit Part B of FORM GST REG-01 using
8(4) Application the temporary reference number, with required signatures or
electronic verification, and necessary documents.
Rule Aadhaar Authentication • Aadhaar Process: Optional for those who are not
8(4A) & exempt, involves Aadhaar authentication, and may
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(4B) include biometric verification at a Facilitation Centre.

• Biometric Authentication: Required for certain
applicants, involving biometric data and photograph
verification.
• Exemptions: Certain states or Union territories may be
exempt from biometric-based Aadhaar
authentication.
Rule E-acknowledgement Acknowledgement Issued: After receiving the application, an
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8(5) electronic acknowledgement (FORM GST REG-02) is issued.

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Rule Casual Taxable Person Temporary Reference for Casual Taxable Person: A temporary
8(6) reference number is provided for advance tax deposit.

Verification of the Application and Approval [Rule 9 of CGST Rules, 2017]

Stage Rule Process Description Timeframe
Reference

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Initial Rule 9(1) a. Examination by Officer: The proper officer a. & b. 7
Application reviews the application and its documents. working
Review b. Standard Approval Time: If all is in order, days
approval is granted within 7 working days.
c. Extended Approval Time: Under specific c. Up to 30
conditions, like failure to authenticate days
Aadhaar or need for physical verification,
approval may take up to 30 days.
Deficiency in Rule 9(2) a. Identification of Deficiencies: If the a. & c. 7

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Application - application lacks information or working
Issuance of documents, an electronic notice (FORM days
Notice GST REG-03) is issued within 7 working
days. b. Up to 30
b. Extended Notice Period: In cases involving days
Aadhaar issues or the need for physical
verification, the notice may be issued
within 30 days.
c. Response Requirement: The applicant
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must respond with necessary clarifications
or documents within 7 working days of
receiving the notice.
Approval Post Rule 9(3) Approval After Clarification: If the officer is satisfied 7 working
Clarification with the response, registration is approved within days
7 working days of receiving the clarification or
documents.
Application Rule 9(4) a. Non-Response or Unsatisfactory Response: -
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Rejection If there's no response to the notice or the

officer isn't satisfied with the clarification,
the application can be rejected.
b. Notification of Rejection: Rejection is
communicated electronically using FORM
GST REG-05.
Deemed Rule 9(5) a. Automatic Approval: If the officer doesn’t i. & iii. 7
Approval act within the specified timeframes, the working
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application is deemed approved. days

b. Timeframes for Deemed Approval:
i. Within 7 working days from ii. 30 days
application submission if Aadhaar
is authenticated or the applicant is
exempt.
ii. Within 30 days from application
submission if Aadhaar is not
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authenticated or the applicant

opts out of it.

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iii. Within 7 working days from
receiving clarification or
documents if additional details
were requested.

Physical Verification of Business Premises in Certain Cases [Rule 25 of

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CGST Rules, 2017]
Aspect Details
Reasons for Includes failure of Aadhaar authentication, non-selection of Aadhaar
Verification authentication, or any other reason deemed necessary by the proper officer.
Verification The proper officer conducts the verification at the place of business in the presence
Process of the concerned person.
Verification A report, along with necessary documents and photographs, is prepared post-
Report verification.

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Report The verification report and supporting documents are uploaded on the common
Submission portal using FORM GST REG-30.
Timeframe The report must be uploaded within 15 working days of the physical verification.
Note Substitution of rule 25 (Physical verification of business premises in certain cases):
Rule 25 has been substituted with a new rule to align the same with rule 9. Thus,
the requirement of presence of registered person at the time of physical
verification of premises has been removed from rule 25. Further, the rule
empowers the proper officer to get the physical verification of business premises
done in all the circumstances as provided in proviso to rule 9 where physical
verification is required to be done before grant of registration. The proper officer
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shall upload the verification report along with the other documents, including
photographs, in FORM GST REG-30 on the common portal at least five working
days prior to the completion of the time period specified in the said proviso.
Where the physical verification of premises is done after the grant of registration,
FORM GST REG-30 shall be uploaded within a period of fifteen working days
following the date of such verification. [Notification No. 38/2023 – CT dt.
04.08.2023]
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Issue of Registration Certificate [Rule 10 of CGST Rules, 2017]

Aspect Details
Certificate Grant Upon approval, you receive a registration certificate (FORM GST REG-06) and a
and GSTIN unique 15-digit GST Identification Number (GSTIN), which includes state code,
PAN/TAN, entity code, and a checksum character.
Effective Date of • Application Within 30 Days: Registration is effective from the date you
Registration became liable for GST.
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• Application After 30 Days: Registration is effective from the date the

registration is granted.
Digital Signature The certificate is digitally signed or verified through an electronic verification
code by the proper officer.
Timely Grant of If deemed approved under Rule 9(5), the certificate is issued within 3 working
RC days after the expiration of the period specified in Rule 9(5).
Bank Account Registered persons (excluding certain categories) must provide bank account
Details [Rule details on the common portal within 30 days from the date of registration or
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10A] the date of furnishing the details of outward supplies in FORM GSTR-1 or using
invoice furnishing facility (IFF), whichever is earlier.

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Aadhaar Authentication for Registered Person [Rule 10B]
Feature Description
Purposes for Aadhaar Required for revoking cancellation of registration, filing refund
Authentication applications, and claiming refunds for exported goods.
Who Should The person responsible varies depending on the business structure, like
Authenticate proprietor, partner, managing director, etc.

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Alternative If Aadhaar is not available, alternative ID proofs like Aadhaar Enrolment
Identification ID slip, bank passbook, voter ID, passport, or driving license must be
furnished.

Separate Registration for Multiple Places of Business Within a State or

a Union Territory [Rule 11]
Aspect Details
Conditions for Separate Applicable if there are multiple business locations within a state or UT,

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Registration with specific requirements for tax payments and invoicing.
Application Process Separate FORM GST REG-01 must be filed for each place of business.
Verification and Grant Follows the same procedure as in rules 9 and 10.

Suo Moto Registration [Rule 16 of CGST Rules, 2017]

Aspect Details
Temporary If someone is liable but hasn't registered, the proper officer can issue a
Registration temporary registration.
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Effective Date The registration is effective from the date mentioned in the order.
Deadline for Must be made within 90 days of temporary registration, or within 30 days of
Application an appellate order if an appeal is filed.
Verification and Similar to rules 9 and 10.
Grant
GSTIN Effective The GSTIN is effective from the date of temporary registration.
Date
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Display of Registration Certificate and GSTIN on the Name Board [Rule

18 of CGST Rules, 2017]
Aspect Details
Display of RC The registration certificate must be displayed at the principal and additional
places of business.
GSTIN on Name GSTIN should be displayed on the name board at business entrances.
Board
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Method of Authentication [Rule 26 of CGST Rules, 2017]

Aspect Details
E-Applications and Must be authenticated using an e-signature or digital signature.
Replies
Signatory Different entities have specific signing authorities, like the CEO for
Requirements companies or the Karta for HUFs.
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E-Notices and Issued electronically and authenticated by a digital signature or e-

Certificates signature.

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Assignment of Unique Identity Number to Certain Special Entities [Rule
17 of CGST Rules, 2017]
Aspect Details
Eligibility for UIN Specialized agencies of the UN, consulates, embassies, and others
specified by the Commissioner.

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Application Process Electronically in FORM GST REG-13, submitted on the common
portal or a Facilitation Centre.
Assignment and Certificate UIN assigned and Registration Certificate issued within 3 working
Issuance days.

Deemed Registration [Section 26]

Aspect Details
RC/UIN under SGST/UTGST Considered as granted under CGST if not
rejected.

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Rejection Under SGST/UTGST Treated as rejection under CGST too.

Registration of Non-Resident and Casual Taxable Person

Difference Between Casual and Non-Resident Taxable Persons

Attribute Casual Taxable Person Non-Resident Taxable Person
Definition Occasionally undertakes business Occasionally undertakes business
transactions in a state/UT where they transactions but has no fixed place of
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have no fixed place of business. business or residence in India.
Registration Use GST REG-01 for registration. Use GST REG-09 for registration.
Form
Filing and ITC File regular returns and can claim ITC on File GSTR-5 and can claim ITC only for
Claims all inward supplies. imported goods.

Special Provisions Relating to Casual Taxable Persons and Non-Resident

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Taxable Persons [Section 27 and Rule 13 of CGST Rules, 2017]

Aspect Details
Registration Timeframe Apply at least 5 days before starting business
activities.
E-Application for Non-Residents Submit FORM GST REG-09 with required documents.
Authorized Signatory Must be a resident in India with a PAN.
Advance Deposit Pay estimated tax liability at registration and for any
extension.
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Crediting of Deposits Amount deposited credited to the electronic cash

ledger.
Temporary Reference Number Issued for making an advance tax deposit.
Verification and Grant of Registration Follows rules 9 and 10.
Certificate
Validity of Registration Initially valid for up to 90 days, extendable for
another 90 days.
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Procedure for Obtaining Extension in Period of Operation by Casual
Taxable Person and Non-Resident Taxable Person [Rule 15 of CGST
Rules, 2017]
Aspect Description
Application for Extension Before current registration expires, in FORM GST REG-11

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Payment for Extension Pay estimated tax liability for the extended period

Circular Clarifying Certain Issues for Casual Taxable Persons [Circular No.
71/45/2018-GST dated 26-10-2018]
Issue Aspect Description
Issue 1: Advance Tax Net Tax Liability When applying for registration as a CTP, FORM GST
Calculation for CTP REG-1 asks for "estimated net tax liability," not
Registration gross tax liability.

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Clarification The advance tax to be deposited by a CTP should
be calculated considering the due eligible Input Tax
Credit (ITC) that might be available to them.
Issue 2: Extension of Long-Running Taxable persons operating exhibitions for more
Operation Period Exhibitions than 180 days cannot be classified as CTPs.
Beyond 180 Days Normal Such persons should obtain normal registration
Registration and provide an allotment letter as proof of their
Requirement place of business.
Advance Tax They are not required to pay advance tax for
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Exemption registration.
Post-Exhibition They can surrender the registration after the
Surrender exhibition ends.

Amendment of Registration [Section 28]

Aspect Details
Informing Proper Officer [Section• Registered persons and UIN holders must notify
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28(1)] changes in their registration information.

• This should be done within 15 days of the change
occurrence.
Approval or Rejection of • The proper officer reviews the changes and decides
Amendments [Section 28(2)] whether to approve or reject them.
• Some amendments may not require officer approval.
• Applicants have the right to be heard before rejection.
Deemed Rejection or Approval Rejections or approvals under SGST or UTGST are also
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[Section 28(3)] considered as such under CGST.

Procedure for Amendment of Registration [Rule 19 of CGST Rules, 2017]

Step Description Details
Application for Submit changes electronically in FORM GST REG-14 within 15 days of the
Change change.
Approval of Core field changes are approved within 15 working days.
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Amendment Changes in non-core fields are effective immediately upon submission.

Mobile number/email address changes require online verification.
PAN changes necessitate a new registration.

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Retrospective Amendments are usually effective from the application date but can be
Amendment retrospective in specific cases.
Show Cause Notice Issued if amendment is deemed unnecessary or documents are
for Rejection incomplete.
Reply to Show Cause Respond within 7 working days of receiving the notice.
Notice

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Rejection of Rejection occurs if the reply is unsatisfactory or not provided.
Application
Deemed Amendment If no action is taken within 15 working days of submitting the application or
7 working days of receiving the reply, the amendment is deemed approved.

Cancellation or Suspension of Registration [Section 29]

Sub-section Details
Cancellation of a. The proper officer can cancel registration suo motu or upon
Registration [Section application by the registered person or their legal heirs.

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29(1)] b. Reasons for cancellation include discontinuation of business,
transfer, amalgamation, demerger, change in constitution, or no
longer being liable for registration.
c. Registration may be suspended during cancellation proceedings.
Reasons for a. Cancellation can occur for contravening GST laws, such as non-
Cancellation by conduct of business from declared place, issuing bills without
Proper Officer supply, violating anti-profiteering rules, not providing bank details,
[Section 29(2)] misusing ITC, inconsistent supply details in GSTR-1, or not filing
returns as required.
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b. Opportunity for a hearing is provided before cancellation.
c. Registration may be suspended during proceedings.
d. Voluntarily registered persons can cancel registration anytime.
Effect on Tax Liability Cancellation does not affect the liability to pay taxes, dues, or obligations
[Section 29(3)] for any period prior to cancellation.
Cancellation under Cancellation under SGST/UTGST is deemed as cancellation under CGST.
SGST/UTGST Act
[Section 29(4)]
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Liabilities on a. Upon cancellation, payment equal to the higher of ITC availed on

Cancellation [Section goods in stock or output tax is required.
29(5)] b. Includes inputs in stock, semi-finished goods, finished goods, and
capital goods.
c. Payment for capital goods is based on ITC taken or the tax on
transaction value, whichever is higher.

Application for Cancellation of Registration [Rule 20 of CGST Rules,

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2017]
Step Description
Application Registered persons (excluding tax deductors, tax collectors, and UIN holders) who
Submission wish to cancel their registration must submit an application.
Form Used The application is submitted electronically in FORM GST REG-16.
Application Must include information about inputs in stock, semi-finished or finished goods,
Details and capital goods as of the cancellation date, associated liabilities, and payments
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made towards these liabilities.

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Supporting Relevant documents should accompany the application.
Documents
Submission The application and documents must be submitted within 30 days of the event
Timeline leading to the cancellation.
Submission Directly on the common portal or through a Facilitation Centre notified by the
Method Commissioner.

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Suspension of Registration [Rule 21A]
Aspect Details
Deemed a. Registration is deemed suspended upon application for cancellation
Suspension on or from the requested cancellation date, whichever is later.
Application [Rule b. Suspension lasts until the completion of cancellation proceedings.
21A(1)]
Suspension by a. The Proper Officer can suspend registration if it appears liable to be
Proper Officer cancelled.

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[Rule 21A(2)] b. Suspension is effective from a specified date and lasts until
cancellation proceedings are complete.
Suspension due to a. Registration may be suspended for significant differences or
Anomalies [Rule anomalies in returns.
21(2A)] b. Sub-rule (2A) of rule 21 has been amended to provide that
registration of a person shall be suspended if he contravenes the
provisions of rule 10A i.e., he fails to furnish the bank account
details within the time period prescribed in rule 10A. However, if
provisions of rule 10A are complied with, the suspension of
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registration shall be deemed to be revoked provided the registration
has not already been cancelled by the proper officer under rule 22.
[Notification No. 38/2023 – CT dt. 04.08.2023]
c. Registered person is informed electronically and given 30 days to
explain why their registration should not be cancelled.
Restrictions During A suspended person cannot make taxable supplies or issue tax invoices and is
Suspension [Rule exempt from filing returns under Section 39.
21A(3)]
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No Refunds During No refunds under Section 54 are available during the suspension period.
Suspension [Rule
21(3A)]
Revocation of a. Suspension is revoked upon completion of cancellation proceedings.
Suspension [Rule b. It can also be revoked during proceedings by the Proper Officer.
21A(4)] c. If due to non-filing of returns, suspension is revoked upon submission
of all pending returns.
Revised Invoice After revocation, revised tax invoice and first return provisions apply for
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and Return Post- supplies made during the suspension period.

Revocation [Rule
21A(5)]

Procedure to be Followed by Proper Officer for Cancellation of

Registration [Rule 22 of CGST Rules, 2017]
Step Detail
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Show Cause Notice (SCN) for a. Proper officer issues SCN in FORM GST REG-17 if they
Cancellation [Rule 22(1)] believe registration should be cancelled.
b. Registered person has 7 working days to respond.

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Reply to SCN [Rule 22(2)] Response to SCN must be provided in FORM GST REG-18 within 7
working days.
Order for Cancellation [Rule a. If registration is liable to be cancelled, an order in FORM
22(3)] GST REG-19 is issued within 30 days of the application or
SCN reply.
b. Cancellation is effective from a specified date, with

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obligations to pay outstanding amounts as per Section
29(5).
Dropping of Cancellation a. If response to SCN is satisfactory, proceedings are dropped.
Proceedings [Rule 22(4)] b. Order in FORM GST REG-20 confirms the dropping of
proceedings.
Applicability to Legal Heirs Provisions apply to legal heirs of a deceased proprietor as if the
[Rule 22(5)] cancellation application was made by the proprietor.

Revocation of Cancellation of Registration [Section 30]

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Aspect Details
Application for Restoration [Section a. Application for revocation of cancellation in FORM
30(1) & Rule 23(1)] GST REG-21 within 30 days of receiving the
cancellation order.
b. Extension of this period is possible up to an
additional 30 days.
Acceptance/Rejection of Application a. Proper officer reviews the application and decides
[Section 30(2) & Rule 23(2)] on revocation or rejection within a prescribed
period.
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b. Applicant is given a chance to be heard before
rejection.
Restoration under SGST/UTGST Revocation under SGST/UTGST is deemed revoked under
[Section 30(3)] CGST.
Conditions for Filing Restoration Cannot be filed until all pending returns are filed and
Application [Rule 23(1)] associated dues are paid.
Order for Approval/Rejection [Rule Proper officer issues an order for approval (FORM GST
23(2)] REG-22) or rejection (FORM GST REG-05) within 30 days.
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Show Cause Notice before Rejection Notice in FORM GST REG-23 is issued before rejecting the
[Rule 23(3)] application.
Disposal of Application [Rule 23(4)] Application is disposed of according to Rule 23(2)
procedures within 30 days of receiving the response.

Procedure for Revocation of Cancellation of Registration [Rule 23 of

CGST Rules, 2017]
NI

Step Detail
Restoration a. A registered person can apply for revocation of cancellation within
Application for 30 days of receiving the cancellation order, extendable by
Cancelled authorities. With effect from 01.10.2023, the time period of filing
Registration [Rule an application for revocahtion of cancellation of registration shall
23(1)] be increased from 30 days to 90 days from the date of the service
of the order of cancellation of registration. Further, on sufficient
cause being shown and for reasons to be recorded in writing, such
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period can be extended by the Commissioner, or an officer

authorised by him in this behalf, not below the rank of Additional
Commissioner or Joint Commissioner, as the case may be, for a

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further period not exceeding 180 days. [Notification No. 38/2023
– CT dt. 04.08.2023]
b. Application is made in FORM GST REG-21 through the common
portal or a Facilitation Centre.
c. If cancellation was due to non-filing of returns, the application can
only be filed after filing all pending returns and paying associated

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taxes, interest, penalties, and late fees.
d. All returns from the date of the cancellation order to the revocation
order must be filed within 30 days of the revocation order.
e. Clarification on filing returns depends on whether the cancellation
was immediate or retrospective.
Order for Approval/ a. Approval: If valid reasons are found, the proper officer will approve
Rejection of the application, issuing an order in FORM GST REG-22 within 30
Restoration days.
Application [Rule b. Rejection: The application may be rejected with written reasons,
23(2)] communicated in FORM GST REG-05.

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Issuance of Show a. Before rejecting the application, a notice in FORM GST REG-23 is
Cause Notice Before issued.
Rejection [Rule b. The applicant has 7 working days to respond in FORM GST REG-24.
23(3)]
Disposal of a. The application is processed based on the information or
Application [Rule clarification provided in FORM GST REG-24.
23(4)] b. The proper officer disposes of the application within 30 days of
receiving the information or clarification.
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Important Questions: ALL
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NI
CA

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