The Institute of Chartered Accountants of India (ICAI) has published the Third Revised Edition (November 2025) of the Handbook on Registration under GST, offering a comprehensive and updated reference for taxpayers, professionals, and administrators. The publication integrates all statutory amendments, notifications, and procedural changes made up to 31st October 2025, thereby strengthening the knowledge infrastructure for effective GST compliance.
Milestone in GST Evolution
As GST completed eight successful years on 1st July 2025, the tax system has matured into a technology-driven, transparent, and unified framework. ICAI has played a pivotal role in this journey through continuous technical support to the Government and capacity-building activities for stakeholders. The Foreword to the Handbook emphasises ICAI’s contribution towards policy inputs, professional training, and dissemination of GST knowledge nationwide.
Key Highlights of the Revised Handbook
The revised edition includes updated provisions on:
- Threshold Limits & Registration Requirements
The Handbook provides detailed explanations on:
- Threshold limits for registration across Special Category States and other States, including differentiation for suppliers of goods vs. services.
- Applicability of enhanced threshold of ₹40 lakh for exclusive suppliers of goods, with exceptions.
- Detailed interpretation of aggregate turnover, including treatment of exempt supplies, interest income, exports, and inter-State supplies.
- Mandatory Registration Provisions (Section 24)
The document elaborates compulsory registration scenarios, such as:
- Persons making inter-State taxable supplies
- Casual taxable persons
- Persons liable to pay tax under reverse charge mechanism (RCM)
- E-commerce operators liable under Section 9(5)
- Several statutory exceptions notified for handicraft suppliers, job workers, and small service providers.
- Simplified and Special Registration Mechanisms
The edition elaborates newly introduced procedures, including:
- Simplified Registration Scheme
- Aadhaar authentication for existing taxpayers
- Registration for TDS/TCS, casual taxable persons, and non-resident taxpayers
- Process flows, portal-based screenshots, and compliance checklists for real-world applicability.
- Amendments, Suspension & Cancellation Procedures
Comprehensive guidance is provided on:
- Amendment of registration details
- Resetting authorised signatory credentials
- Suspension and cancellation of GST registration
- Revocation processes aligned with 2025 updates.
- Clarifications through Case Studies & Circulars
The Handbook contains multiple illustrations and clarifications, such as:
- Treatment of interest income in turnover
- Registration obligations for exporters
- Supply-from-warehouse scenarios
- GST liability when crossing thresholds mid-year.
The Handbook can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2025/12/Handbook-on-Registration-under-GST-November-3rd-2025-Edition.pdf
