ICAI Releases Revised Handbook on GST Registration (Nov 2025 Edition)

• Updated Comprehensive Guide for GST Registration

  • The Institute of Chartered Accountants of India (ICAI) has released the Third Revised Edition (November 2025) of its “Handbook on Registration under GST.”

  • This edition incorporates all statutory amendments, notifications, and procedural changes made up to 31st October 2025, aiming to serve as a vital reference for taxpayers, professionals, and administrators.

• Detailed Coverage of Threshold Limits

  • The handbook provides an in-depth explanation of registration threshold limits, distinguishing between Special Category States and other states, as well as suppliers of goods versus services.

  • It clarifies the applicability of the ₹40 lakh threshold for exclusive goods suppliers and offers detailed interpretation of aggregate turnover, including the treatment of exempt supplies, interest income, exports, and inter-state supplies.

• Mandatory Registration and Special Scenarios

  • The guide elaborates on Section 24 mandatory registration requirements, covering inter-state taxable supplies, casual taxable persons, and those liable under Reverse Charge Mechanism (RCM) or Section 9(5) (e-commerce operators).

  • It also details statutory exceptions notified for specific categories like handicraft suppliers and small service providers.

• New Procedures and Simplified Schemes

  • Newly introduced procedures such as the Simplified Registration Scheme and Aadhaar authentication for existing taxpayers are thoroughly explained.

  • The handbook includes process flows, portal-based screenshots, and compliance checklists for registration related to TDS/TCS, casual taxable persons, and non-resident taxpayers.

• Guidance on Amendments and Cancellations

  • Comprehensive instructions are provided for amending registration details, resetting authorized signatory credentials, and the processes for suspension and cancellation of GST registration.

  • It also covers revocation processes that align with the latest 2025 updates.

• Practical Clarifications and Case Studies

  • The handbook uses illustrations and case studies to clarify complex issues such as the treatment of interest income in turnover, supply-from-warehouse scenarios, and GST liability when crossing thresholds mid-year.

• Availability

  • The “Handbook on Registration under GST (November 2025 Edition)” is available for access and download on the ICAI website.

Source :- Handbook-on-Registration-under-GST-November-3rd-2025-Edition