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