## Section 25(1) — Where & When to Apply

Particulars	Where	When
Person liable u/s 22 or 24	In every State/UT where liable	Within 30 days from date of becoming liable
Casual Taxable Person (CTP) / Non-Resident Taxable Person (NRTP)	In every State/UT where liable	At least 5 days prior to commencement of business
Person supplying from territorial waters of India	In the coastal State/UT where the nearest point of the appropriate baseline is located	Within 30 days from date of becoming liable

### Special Economic Zone (SEZ) — Second Proviso to Section 25(1)

A person having:

A unit in SEZ / an SEZ developer, AND
Another unit outside SEZ in the same State/UT,

must obtain separate registrations for each — they are treated as distinct places of business.

Worked example

### Example 1

Example (Sugam Services Ltd., Delhi): Crossed ₹20 lakh turnover threshold on 1st November. Must apply for registration by 1st December (within 30 days).

### Example 2

Example (CTP): Mr. P plans to set up a stall at a trade fair in Mumbai starting 20th March. As a CTP, he must apply for registration by 15th March (at least 5 days prior).

### Example 3

Example (SEZ): ABC Ltd. has a unit in NOIDA SEZ and another office in Delhi NCR (non-SEZ). The SEZ unit must take a separate registration from any non-SEZ unit even within the same State/UT.

⚠️ Common exam mistakes

Confusing the 30-day window (regular taxpayers) with the 5-day prior window (CTP/NRTP).
For territorial waters supplies, defaulting to the State of residence instead of the coastal State nearest to the baseline.
Treating an SEZ unit and a non-SEZ unit in the same State as one registration — they must be separately registered.

Bare-Act text Section 25(1) of CGST Act, 2017 · CGST Act, 2017 · click to expand

Section 25(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. 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.

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Section 25(1) — Where and When to Apply for Registration

Worked example

⚠️ Common exam mistakes