CA
Tax Tutor
A
📚 Learn › Paper 3 — Taxation › Chapter

GST — Registration

CGST Act sections 22–30 — persons liable, threshold limits, compulsory registration, procedure, amendment, cancellation and revocation. Expect 5–6 marks per attempt.

📖
6 microlessons in this chapter
Read each in 5 minutes. Each has worked examples + the bare Act text for reference.
⚡ Start lesson 1 →

All lessons

1
Section 22 — Persons Liable for Registration
Section 22 CGST Act: Who must register for GST? ₹20L general, ₹10L NE states, ₹40L goods-only — rules explained for CA Inter May 2026 exam.
→
2
Section 23 — Persons Not Liable for Registration
Section 23 CGST Act: Who is NOT liable for GST registration? Exempt suppliers & agriculturists explained for CA Inter May 2026 with examples
→
3
Section 24 — Compulsory Registration in Certain Cases
GST Section 24: 12 categories who must register compulsorily regardless of turnover — inter-state supply, CTP, RCM, e-commerce, OIDAR & more
→
4
Section 25 — Procedure for Registration
CGST Section 25 explained: registration timelines (30 days vs 5 days), distinct person concept, voluntary registration & Aadhaar rules for C
→
5
Section 27 — Casual Taxable Person & Non-resident
GST Section 27 explained: 90-day registration, advance tax deposit rules for Casual & Non-Resident Taxable Persons — key CA Inter exam topic
→
6
Section 29 — Cancellation or Suspension of Registration
Section 29 CGST Act: When GST registration is cancelled, by whom, ITC reversal rules, and why past tax liability survives — explained for CA
→