Section 25. Procedure for registration.-
(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, in such manner and subject to such
conditions as may be prescribed:
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:
1[Provided further that a person having a unit, as
defined in the Special Economic Zones Act, 2005 (28 of 2005), in a Special
Economic Zone or being a Special Economic Zone developer shall have to apply
for a separate registration, as distinct from his place of business located
outside the Special Economic Zone in the same State or Union territory.]
Explanation.-Every person who makes a supply from the
territorial waters of India shall obtain registration in the coastal State or
Union territory where the nearest point of the appropriate baseline is located.
(2) A person seeking registration under this Act shall
be granted a single registration in a State or Union territory:
2[Provided that a person having multiple places of
business in a State or Union territory may be granted a separate registration
for each such place of business, subject to such conditions as may be
prescribed.]
(3) A person, though not liable to be registered under
section 22 or section 24 may get himself registered voluntarily, and all
provisions of this Act, as are applicable to a registered person, shall apply
to such person.
(4) A person who has obtained or is required to obtain
more than one registration, whether in one State or Union territory or more
than one State or Union territory shall, in respect of each such registration,
be treated as distinct persons for the purposes of this Act.
(5) Where a person who has obtained or is required to
obtain registration in a State or Union territory in respect of an
establishment, has an establishment in another State or Union territory, then
such establishments shall be treated as establishments of distinct persons for
the purposes of this Act.
(6) Every person shall have a Permanent Account Number
issued under the Income- tax Act, 1961 (43 of 1961) in order to be eligible for
grant of registration:+
Provided that a person required to deduct tax under
section 51 may have, in lieu of a Permanent Account Number, a Tax Deduction and
Collection Account Number issued under the said Act in order to be eligible for
grant of registration.
3[(6A) Every registered person shall undergo
authentication, or furnish proof of possession of Aadhaar number, in such form
and manner and within such time as may be prescribed:
Provided that if an Aadhaar number is not assigned to
the registered person, such person shall be offered alternate and viable means
of identification in such manner as Government may, on the recommendations of
the Council, prescribe:
Provided further that in case of failure to undergo
authentication or furnish proof of possession of Aadhaar number or furnish
alternate and viable means of identification, registration allotted to such
person shall be deemed to be invalid and the other provisions of this Act shall
apply as if such person does not have a registration.
(6B) On and from the date of notification, every
individual shall, in order to be eligible for grant of registration, undergo
authentication, or furnish proof of possession of Aadhaar number, in such
manner as the Government may, on the recommendations of the Council, specify in
the said notification:
Provided that if an Aadhaar number is not assigned to
an individual, such individual shall be offered alternate and viable means of
identification in such manner as the Government may, on the recommendations of
the Council, specify in the said notification.
(6C) On and from the date of notification, every
person, other than an individual, shall, in order to be eligible for grant of
registration, undergo authentication, or furnish proof of possession of Aadhaar
number of the Karta, Managing Director, whole time Director, such number of
partners, Members of Managing Committee of Association, Board of Trustees,
authorised representative, authorised signatory and such other class of
persons, in such manner, as the Government may, on the recommendations of the Council,
specify in the said notification:
Provided that where such person or class of persons
have not been assigned the Aadhaar Number, such person or class of persons
shall be offered alternate and viable means of identification in such manner as
the Government may, on the recommendations of the Council, specify in the said
notification.
(6D) The provisions of sub-section (6A) or sub-section
(6B) or sub-section (6C) shall not apply to such person or class of persons or
any State or Union territory or part thereof, as the Government may, on the
recommendations of the Council, specify by notification.
Explanation. -For the purposes of this section, the
expression - "Aadhaar number" - shall have the same meaning as
assigned to it in clause (a) of section 2 of the Aadhaar (Targeted Delivery of
Financial and Other Subsidies, Benefits and Services) Act, 2016 (18 of 2016).]
(7) Notwithstanding anything contained in sub-section
(6), a non-resident taxable person may be granted registration under
sub-section (1) on the basis of such other documents as may be prescribed.
(8) where a person who is liable to be registered
under this Act fails to obtain registration, the proper officer may, without
prejudice to any action which may be taken under this Act or under any other
law for the time being in force, proceed to register such person in such manner
as may be prescribed.
(9) Notwithstanding anything contained in sub-section
(1),-
(a) any specialised agency of the United Nations
Organisation or any Multilateral Financial Institution and Organisation
notified under the United Nations (Privileges and Immunities) Act, 1947 (46 of
1947), Consulate or Embassy of foreign countries; and
(b) any other person or class of persons, as may be
notified by the Commissioner, shall be granted a Unique Identity Number in such
manner and for such purposes, including refund of taxes on the notified
supplies of goods or services or both received by them, as may be prescribed.
(10) The registration or the Unique Identity Number
shall be granted or rejected after due verification in such manner and within
such period as may be prescribed.
(11) A certificate of registration shall be issued in
such form and with effect from such date as may be prescribed.
(12) A registration or a Unique Identity Number shall
be deemed to have been granted after the expiry of the period prescribed under
sub-section (10), if no deficiency has been communicated to the applicant
within that period.
