The Institute of Chartered Accountants of India (ICAI) has unveiled the November 2025 edition of its GST Registration Handbook, providing an updated and comprehensive guide on all aspects of Goods and Services Tax (GST) registration. This edition consolidates legal and procedural provisions up to 31 October 2025, making it a key resource for taxpayers, professionals, and administrators alike.
Introduction to the Handbook
Released through the GST & Indirect Taxes Committee of ICAI, the Handbook aims to simplify GST registration—a fundamental compliance requirement. It provides a complete roadmap covering registration, amendment, suspension, and cancellation processes.
ICAI President CA Charanjot Singh Nanda, in his foreword, emphasized that the GST regime, which marked its 8th anniversary on 1 July 2025, has evolved into a technology-driven, transparent, and efficient tax system. ICAI continues to support the government with technical guidance and capacity-building initiatives.
The preface of the Handbook highlights that GST registration is the cornerstone of the tax ecosystem, granting legal recognition to suppliers and enabling a seamless flow of input tax credit.
Key Updates in the 2025 Edition
The 2025 Handbook incorporates multiple updates and amendments in GST registration provisions, including:
- Introduction of the Simplified Registration Scheme
- Enhanced procedural requirements for various taxpayer categories
- Updates on threshold limits, compulsory and voluntary registration
- Clarifications for special categories such as casual and non-resident taxable persons
- Detailed guidance on amendment and cancellation processes
What the Handbook Covers
The publication is structured into four major chapters:
Chapter 1: Registration under GST
This chapter provides a conceptual foundation of GST registration, covering:
- Scope of supply
- Statutory provisions under Sections 22-30
- Threshold limits and exemptions
- Compulsory registration requirements
- Interplay between exempt supplies and aggregate turnover
Chapter 2: Procedure for Registration
A step-by-step, portal-based guide, detailing:
- How to obtain GST registration
- Aadhaar authentication process
- Clarification procedures
- Registration processes for TDS/TCS deductors and non-resident taxable persons
Chapter 3: Amendment of Registration
Outlines the procedures for modifying core and non-core registration details, including:
- Updating authorised signatory information
- Resetting contact details
- Other administrative updates
Chapter 4: Cancellation or Suspension of Registration
Explains the grounds, procedures, and conditions under Section 29 and Rules 20-21 for:
- Suspension of registration
- Cancellation of registration
- Revocation of cancellation
Who Will Benefit from the Handbook?
The ICAI positions this Handbook as an essential resource for a diverse range of GST stakeholders:
- Taxpayers and MSMEs: Navigate threshold-based registration obligations and maintain compliance with evolving rules
- GST practitioners and chartered accountants: Serve as a reliable reference for interpretation and advisory work
- Tax officers and administrators: Provide a consistent framework for applying statutory and procedural requirements
- Students and learners: Build foundational knowledge in GST law
Designed as a continually evolving resource, the Handbook is expected to remain relevant with future amendments and procedural changes, ensuring that users stay informed and compliant.
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