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CGST Act · Chapter VI

Registration

Reviewed by Nikhil Gupta · Last reviewed 30 August 2026

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 MinutesSection mapQuestionsConnected lawPractical applicationOfficial 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 sectionSection 23Persons not liable for registrationOpen sectionSection 24Compulsory registration in certain casesOpen sectionSection 25Procedure for registrationOpen sectionSection 26Deemed registrationOpen sectionSection 27Special provisions relating to casual taxable person and non-resident taxable personOpen sectionSection 28Amendment of registrationOpen sectionSection 29Cancellation or suspension of registrationOpen sectionSection 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.

Connected GST resources

GST Forms and Return-form Register

Open the connected Finin2min repository or practical guide.

GST Common Portal Operations

Open the connected Finin2min repository or practical guide.

GST Registration in India: Who Needs It, Thresholds & How to Apply

Open the connected Finin2min repository or practical guide.

GST Registration Suspension: What Businesses Should Do First | Finin2min GST Playbook

Open the connected Finin2min repository or practical guide.

GST Revocation After Suo Motu Cancellation: What Finance Teams Should Check in 2026

Open the connected Finin2min repository or practical guide.

Practical application

Case 1 — start from facts, not the portal

A business has a real transaction or compliance issue. Identify the relevant section in this chapter, then trace the Rule, form/return, notification/circular and evidence before taking the operational step.

Case 2 — date changes the answer

If the transaction, notice or return belongs to an earlier period, confirm whether an amendment, omission, rate change or procedural transition changes the governing position.

Primary sources and currentness

India Code — CGST Act, 2017
Act, current section list and Schedules.CBIC Tax Information Portal
Current tax-information repository and instrument trail.GST Council
Council material, FAQs and official updates where relevant.

Last architecture review: 26 July 2026. Page-level currentness still follows the status/effective-date controls on the underlying provision and instrument.

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