ICAI Releases Third Edition of its Handbook on Registration Under GST

The GST & Indirect Taxes Committee of the Institute of Chartered Accountants of India (ICAI) had released the latest edition of the publication called “Handbook on Registration Under GST” to help taxpayers understand the GST process easily. This handbook highlights the importance of GST registration, which is a mandatory process for businesses having an aggregate turnover of more than the specified limit.

The handbook is updated with the amendments made till October 31, 2025. The latest edition gives detailed insights into the legal provisions and recent developments related to the registration. The new edition also explains the Simplified Registration Scheme, which has changed the way businesses register for GST.

This edition covers important topics such as compulsory and voluntary registration, amendments, cancellation of registration, and special rules for non-resident taxable persons. It also includes screenshots and step-by-step process flows from the GST portal, making it easier for professionals, Accountants and taxpayers to understand and follow the registration process.

Refer to the following PDF to access the Handbook on Registration Under GST