Section 25 explains how a person liable for GST registration should apply and obtain registration.

1. When to Apply?

A person who becomes liable for GST registration must apply within 30 days from the date on which he becomes liable.

Example:
If a business crosses the GST registration threshold on 10th August, it should apply for registration within 30 days.

2. Separate Registration for Each State

GST registration is State-wise.

If a business operates in multiple States, it must obtain separate GST registrations for each State.

Example:
A company has offices in Maharashtra and Gujarat.

• Maharashtra GSTIN – Separate
• Gujarat GSTIN – Separate

3. Multiple Registrations within a State

A person having multiple places of business in a State may obtain separate registrations for each place of business, subject to prescribed conditions.

4. Unique Identity Number (UIN)

Certain specialized agencies such as:

• United Nations Organizations
• Embassies
• Consulates
• Other notified bodies

may obtain a Unique Identity Number (UIN) instead of a normal GST registration for claiming tax refunds.

5. PAN is Mandatory

Every person seeking GST registration must have a Permanent Account Number (PAN) issued under the Income-tax Act.

Exception:

• Non-Resident Taxable Persons may obtain registration using other prescribed documents.

6. GSTIN Structure

After registration, a taxpayer receives a GST Identification Number (GSTIN).

Example:

27ABCDE1234F1Z5

Where:

• 27 = State Code (Maharashtra)
• ABCDE1234F = PAN
• 1 = Entity Number
• Z = Default Alphabet
• 5 = Check Digit

7. Deemed Approval

If the GST officer does not take action within the prescribed time, the registration application may be deemed approved as per GST rules.

Example

Mr. A starts a consultancy business in Mumbai and his turnover exceeds ₹20 Lakhs.

He must:

1. Apply for GST registration within 30 days.
2. Submit PAN and required documents.
3. Receive GSTIN after approval.
4. Start charging GST on taxable supplies.

Section 22 vs Section 25

In One Line

Section 25 lays down the procedure for obtaining GST registration, including application, PAN requirements, State-wise registration, and issuance of GSTIN.