EXEMPTION FROM GST REGISTRATION FOR CERTAIN
CATEGORIES IN
The Goods and Services Tax Act, 2017 came into force
in
Section 25 of the Goods and Services Tax Act 2017 in
Section 25 – Procedure for registration
(1) 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:
Provided that a casual taxable person or a non-resident
taxable person shall apply for registration at least five days prior to the
commencement of business.
Provided further that a person having a unit, as
defined in the Special Economic Zones Act, 2005, in a Special Economic Zone or
being 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.
Explanation.— Every person who makes a supply from
the territorial waters of
(2) A person seeking registration under this Act shall be
granted a single registration in a State or Union territory:
Provided that 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.
(3) 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.
(4) A person who has obtained or is required to obtain
more than one registration, whether in one State or Union territory or more
than one State or Union territory shall, in respect of each such registration,
be treated as distinct persons for the purposes of this Act.
(5) Where a person who has obtained or is required to
obtain registration in a State or Union territory in respect of an
establishment, has an establishment in another State or
(6) Every person shall have a Permanent Account Number
issued under the Incometax Act, 1961 in order to be eligible for grant of
registration:
Provided that a person required to deduct tax
under section 51 may
have, in lieu of a Permanent Account Number, a Tax Deduction and Collection
Account Number issued under the said Act in order to be eligible for grant of
registration.
(6A) Every registered person shall undergo
authentication, or furnish proof of possession of Aadhaar number, in such form
and manner and within such time as may be prescribed:
Provided that if an Aadhaar number is not assigned to
the registered person, such person shall be offered alternate and viable means
of identification in such manner as Government may, on the recommendations of
the Council, prescribe:
Provided further that in case of failure to undergo
authentication or furnish proof of possession of Aadhaar number or furnish
alternate and viable means of identification, registration allotted to such
person shall be deemed to be invalid and the other provisions of this Act shall
apply as if such person does not have a registratio
(6B) On and from the date of notification, every
individual shall, in order to be eligible for grant of registration, undergo
authentication, or furnish proof of possession of Aadhaar number, in such
manner as the Government may, on the recommendations of the Council, specify in
the said notification:
Provided that if an Aadhaar number is not assigned to
an individual, such individual shall be offered alternate and viable means of
identification in such manner as the Government may, on the recommendations of
the Council, specify in the said notification.
(6C) On and from the date of notification, every
person, other than an individual, shall, in order to be eligible for grant of
registration, undergo authentication, or furnish proof of possession of Aadhaar
number of 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, in such manner, as the Government may, on the recommendation of the
Council, specify in the said notification:
Provided that where such person or class of persons
have not been assigned the Aadhaar Number, such person or class of persons
shall be offered alternate and viable means of identification in such manner as
the Government may, on the recommendations of the Council, specify in the said
notification.
(6D) The provisions of sub-section (6A) or sub-section
(6B) or sub-section (6C) shall not apply to such person or class of persons or
any State or Union territory or part thereof, as the Government may, on the
recommendations of the Council, specify by notification.
Explanation.— For the purposes of this section,
the expression “Aadhaar number” shall have the same meaning as assigned to it
in clause (a) of section 2 of the Aadhaar (Targeted Delivery of Financial and
Other Subsidies, Benefits and Services) Act, 2016.
(7) Notwithstanding anything contained in sub-section
(6), a non-resident taxable person may be granted registration under
sub-section (1) on the basis of such other documents as may be prescribed.
(8) Where a person who is liable to be registered under
this Act 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.
(9) Notwithstanding anything contained in sub-section
(1),––
(a) any specialised agency of the United Nations
Organisation or any Multilateral Financial Institution and Organisation
notified under the United Nations (Privileges and Immunities) Act, 1947,
Consulate or Embassy of foreign countries; and
(b) 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.
(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 a 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.
CHANGES NOTIFIED
As per Notification No.03/2021, Central Tax, dated 23.2.2021, the Central Government has notified that the provisions of
sub-section (6B) or sub-section (6C) of section 25 of the Goods and Services
Tax Act, 2017 shall not apply to a person who is
(a) not a citizen of
(b) a Department or establishment of the
Central Government or State Government; or
(c) a local authority; or
(d) a statutory body; or
(e) a Public Sector Undertaking; or
(f) a person applying for registration under
the provisions of sub-section (9) of section 25 of the Goods and Services Tax
Act, 2017.
The relevant Notification is given below for ready reference:
