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Provisions for Registration under GST Act

There are the following underlying provisions for GST registration under the CGST Act 2017 Section 22-  Voluntarily registration or registration when turnover exceeds the prescribed limits Section 23- Person which are excluded from taking registration under GST Section 24- Person which are compulsorily required to take registration irrespective of turnover Section 25- Procedure for obtaining registration under GST Section 26- Registration obtained under SGST/UTGST Act will be deemed as registration under the CGST Act and vice-versa Section 27- Special provision for Casual Taxable Person and Non-resident Taxable Person in relating to Registration under GST Section 28- Provision for Amendment in Registration taken under GST  Section 29- Provision for cancellation of Registration taken under GST  Section 30- Provision for Revocation of Cancellation of Registration taken under GST 
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How to follow GST Sections to check requirement for Registration

A person wants to know whether he is required to register under the GST Act. He should follow the following procedures to check his eligibility for registration: Check whether he is covered by section 23 of CGST Act 2017 (Persons which are not required to take registration under GST) if not,  Check whether covered under Section 24 of CGST Act 2017 (Persons required to take compulsory registration under GST irrespective of their turnover limit), if not, Check whether covered under section 22 of CGST Act 2017 (Person required to take registration if his aggregate turnover exceeds prescribed limits)* *If his turnover exceeds the prescribed limits, he must be required to take registration under GST. Read Section 23    if not,   Read  Section 24     if not,     Read  Section 22 of CGST Act 2017
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