Can a person take voluntary registration under the Act?

Section 25(3) of the CGST Act, 2017 states that “a person, though not liable to  be registered under section 22 or section 24 of the CGST Act, 2017 may get himself registered voluntarily, and all provisions of this Act, as are applicable to a registered person, shall apply to such person.” Therefore, any person may choose to get voluntary registration under the Act.

Q 79 of GST FAQs on Financial Services Sector published by CBIC