ICAI Releases Handbook on Registration under GST - November Edition

The Institute of Chartered Accountants of India (ICAI), has released the revised November 2025 Edition Handbook on Registration under Goods and Services Tax (GST).

The Handbook, which has been released through the GST & Indirect Taxes Committee of the ICAI, presents a comprehensive guidebook that consolidates all legal and procedural aspects of GST registration up until 31 October 2025.

Essentially, the Handbook simplifies the foundational compliance requirement of GST by offering an end-to-end roadmap that covers registration, amendment, suspension and cancellation processes.

The Foreword by ICAI President CA Charanjot Singh Nanda notes that the GST regime, which completed eight years on 1 July 2025 has evolved into a more efficient, technology-driven and transparent tax system, and that ICAI continues to play a pivotal role in supporting the Government through technical guidance and capacity building.

The Preface highlights that GST registration, which is the “cornerstone” of the tax ecosystem, offers legal recognition to suppliers and enables the seamless flow of input tax credit.

The 2025 edition consolidates multiple amendments in registration provisions, including the introduction of the new Simplified Registration Scheme, enhanced procedural requirements, and evolving compliance rules applicable to different categories of taxpayers. It also includes detailed explanations on threshold limits, compulsory and voluntary registration, special categories such as casual and non-resident taxable persons and amendments and cancellation mechanisms.

What the Handbook Covers

The publication spans four major chapters:

1. Registration under GST (Chapter 1)

A conceptual foundation of GST registration, explains the scope of supply, statutory provisions under Sections 22-30 of the Act, threshold limits, exemptions, compulsory registration and the interplay between exempt supplies and aggregate turnover.

2. Procedure for Registration (Chapter 2)

Presents a step-by-step, portal-based guide to obtaining GST registration, including Aadhaar authentication, clarification procedures and processes for TDS/TCS deductors and non-resident taxable persons.

3. Amendment of Registration (Chapter 3)

Outlines the complete process for modifying core and non-core GST registration details, including updating or resetting authorised signatory contact information.

4. Cancellation or Suspension of Registration (Chapter 4)

Explains the grounds and procedure for cancellation or suspension under Section 29 and Rules 20-21, along with conditions and steps for revocation of cancellation.

Who Will Benefit?

The ICAI positions this Handbook as a practical and updated reference for a wide spectrum of GST stakeholders - particularly taxpayers, including MSMEs, who must navigate threshold-based registration obligations and ensure compliance with evolving rules.

GST practitioners and chartered accountants will also benefit from its amendment structure, and can use the same as a dependable resource for interpretation and advisory work. The Handbook also aids tax officers and administrators by offering a consistent framework for applying statutory and procedural requirements.

The Handbook can also be used by students and learners that are seeking to build foundational knowledge in GST law.

Designed as a continually evolving resource, the Handbook aligns itself with future amendments and procedural changes.

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