Section which are applicable for GST registration

Before we started, we should keep in mind some basic point of GST registration

• This is based on PAN (Permanent Account Number)  
• One registration per state or union territory (State wise registration) 
• If one has multiple business verticals, then he can obtain a separate registration for each of his business verticals 
• There only one registration for all the GST taxes and cesses.

Following sections are applicable for GST Registration

Section 22                : Person liable for registration

Section 23                : Person not liable for registration

Section 24                : Compulsory registration

Section 25, 26, 27    : Procedure for registration

Section 28                : Amendment in registration

Section 29                : Cancelation of registration

Section 30                : Revocation of cancelation of registration