Sections 22-30 CGST Act explained: this guide covers what Sections 22-30 CGST Act means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Who Must Register — Section 22
Every supplier whose aggregate turnover exceeds Rs. 20 lakh (Rs. 10 lakh for special category states) in a financial year must register within 30 days of crossing the threshold. "Aggregate turnover" includes taxable + exempt + export + inter-state supplies with the same PAN across India.
Compulsory Registration — Section 24 (Regardless of Turnover)
These persons must register even if turnover is BELOW Rs. 20 lakh:
| # | Category | Why Compulsory |
|---|---|---|
| 1 | Inter-state supplier | Any inter-state supply (even Rs. 1) requires registration |
| 2 | Casual taxable person | Temporary supply in a state without fixed place of business |
| 3 | Reverse charge payer | Person required to pay tax under RCM |
| 4 | E-commerce operator | All ECOs (Amazon, Flipkart, Swiggy, Uber) |
| 5 | Supplier through ECO | Persons supplying through ECO (unless notified threshold) |
| 6 | Non-resident taxable person | Foreign entity making taxable supply in India |
| 7 | TDS deductor | Government departments, local authorities, PSUs |
| 8 | Input Service Distributor | Office distributing ITC to branches |
| 9 | Agent of supplier | Person supplying on behalf of another taxable person |
| 10 | Person supplying OIDAR services | Online information/database services from outside India |
Major exemptions from compulsory registration (Notification 10/2017):
(a) Person making inter-state supply of services with aggregate turnover up to Rs. 20 lakh — NOT required to register (since 2019 amendment). This helped freelancers enormously.
(b) Person making inter-state supply of handicraft goods with turnover up to Rs. 20 lakh — NOT required (with specific PAN state conditions).
Registration Process — Section 25
Online application: Form GST REG-01 on gst.gov.in. PAN-based, Aadhaar authentication available for faster processing.
Documents: PAN, Aadhaar, address proof (electricity bill/rent agreement/property tax), bank account details, photograph, constitution document (partnership deed/MOA/AOA).
Timeline: Aadhaar-verified applications: approved within 7 working days (often same day). Non-Aadhaar: 7-30 working days with possible query (REG-03).
Separate registration per state: GST requires separate registration for each state where you have a place of business. A company with offices in Maharashtra, Karnataka, and Tamil Nadu needs 3 GST registrations (3 GSTINs).
GSTIN format: 15-digit number — first 2 digits = state code, next 10 = PAN, 13th = entity count (1 for first registration in that state), 14th = Z (default), 15th = checksum. Example: 27AABCT1234F1Z5 (Maharashtra registration of a company).
Amendment — Section 28
Core fields (need officer approval): legal name, address (principal place of business), addition of state (additional place). Filed through REG-14.
Non-core fields (auto-approved): bank details, authorized signatory, email, mobile, trade name. Filed through REG-14.
Cancellation — Section 29
Voluntary cancellation (REG-16): if turnover falls below threshold, business is discontinued, transferred, or amalgamated. Must file final return (GSTR-10) within 3 months. Must pay tax on closing stock (inputs + capital goods) at applicable rate or ITC claimed, whichever is higher.
Suo-motu cancellation by officer: if taxpayer does not file returns for 6 consecutive months (for regular) or 3 quarters (for composition), or obtained registration by fraud/misrepresentation. Officer issues SCN in REG-17, taxpayer replies in REG-18, officer passes order in REG-19.
Revocation of Cancellation — Section 30
If registration was cancelled by the officer (not voluntary), you can apply for revocation within 30 days of cancellation order (extendable by 30 days by Additional/Joint Commissioner, further 30 days by Commissioner). The catch: you must file ALL pending returns and pay ALL outstanding tax, interest, and late fees BEFORE applying for revocation.
Multiple amnesty schemes have been announced allowing late revocation (beyond 30 days) — check the latest notification. The GST Council has periodically opened windows for revocation of cancelled registrations.
Key Facts About Sections 22-30 CGST Act
- Applies in: All states across India, under the relevant central law.
- Mode: Mostly online via the official government portal.
- Typical timeline: Ranges from a few days to a few weeks depending on the case.
- Non-compliance: May attract penalties, interest or late fees.
- Expert help: TaxClue completes Sections 22-30 CGST Act end to end for you.
What is the turnover threshold for GST registration?
Rs. 20 lakh aggregate turnover for most states (Rs. 10 lakh for special category states: Manipur, Mizoram, Nagaland, Tripura, Meghalaya, Arunachal Pradesh, Sikkim, Uttarakhand). Aggregate turnover includes ALL supplies — taxable, exempt, exports, and inter-state — with the same PAN. However, 11 categories of persons must register regardless of turnover (Section 24) including inter-state suppliers, e-commerce operators, casual taxable persons, and RCM payers.
How long does GST registration take?
With Aadhaar authentication: typically 3-7 working days, often same-day approval. Without Aadhaar: 7-30 working days. If the officer raises a query (REG-03), you must respond within 7 working days via REG-04 with supporting documents. After response, approval/rejection within 7 working days. If no action by officer within 7 working days of application: deemed approved. Deemed approval is automatic but you may need to follow up on the portal for GSTIN generation.
Over 90% of compliance penalties in India arise from missed due dates — timely handling of Sections 22-30 CGST Act can save businesses thousands of rupees each year.
Sections 22-30 CGST Act: a key compliance topic in Indian tax and corporate law that businesses and individuals must understand to remain compliant.