Registration

Determine who must register, when, where and how registration can be amended, cancelled or revived.

Sections 22–309 section repository pages in rangeLaw cut-off: 26 Jul 2026double-check controls active

Legal-source rule: this chapter map explains and connects the law. The individual section page, operative Rules/notifications and official source determine the final legal position. Enacted but uncommenced changes are not treated as current law.

Chapter in 2 Minutes Section map Questions Connected law Practical application Official sources

Chapter in 2 Minutes

Threshold registration and compulsory registration are different tests.
A multi-State footprint can create multiple registrations and compliance chains.
Cancellation, suspension and revocation have procedural and evidence consequences.

Finin2min view: do not jump from a chapter headline to a tax conclusion. First identify the exact section, period, transaction facts, subordinate instrument and any State or judicial overlay.

Section-by-section map

Open the provision page for statutory text, amendment/status treatment and connected material. Historical/omitted provisions remain available only for the period in which they matter.

Section 22Persons liable for registrationOpen section Section 23Persons not liable for registrationOpen section Section 24Compulsory registration in certain casesOpen section Section 25Procedure for registrationOpen section Section 26Deemed registrationOpen section Section 27Special provisions relating to casual taxable person and non-resident taxable personOpen section Section 28Amendment of registrationOpen section Section 29Cancellation or suspension of registrationOpen section Section 30Revocation of cancellation of registrationOpen section

Questions this chapter should answer

Is GST registration compulsory for me?
Do I need registration in another State?
What happens if registration is suspended or cancelled?
How do I amend registration details?

These questions are written as practical reader prompts rather than keyword lists.