Procedure under gst

Dear Experts,

As per Section 25 of the CGST Act, 2017, a person can voluntarily apply for registration even though he/she is not liable to register under section 22 and section 25 of the said Act.

My query regarding the same is that, whether such person shall charge relevant taxes (CGST, SGST or IGST) and take input tax credit on inputs or he is not liable to charge any tax in its invoice?

I would be grateful to you for your prompt reply as I have to design an invoice format for such assessee?

Thanking you in advance.

Thanks and Regards

Dhrunil Bhatt