Glutamine synthetase is a very important enzyme of ammonium assimilation in plants. Here, we report on the regulation of a cytosolic glutamine synthetase (CsGS) from Camellia sinensis (L.) O. Kuntze during developmental stages and light/dark conditions on the utilization of nitrate and ammonia. The CsGS expression levels decreased during dormancy compared to non-dormancy phase of growth. Different leaf positions present different ages of the leaf and CsGS expression level was highest in apical bud (youngest leaf) and lower in mature fourth leaf, suggesting transcriptional regulation of CsGS during developmental stages. The CsGS enzyme activity showed similar trend to that of expression during developmental stages. The nitrate, ammonium and total amino acid contents were increased upon exposure to both N-sources during light and dark conditions. During light conditions, expression of CsGS in apical bud increased upon exposure to both N-sources nitrate and ammonium. While during dark conditions expression was increased only by ammonium and nitrate had no influence. Exposure to both N-sources also showed enhancing effect on CsGS enzyme activity during light. Under dark, ammonium application increased CsGS enzyme activity and nitrate had inhibitory effect on the activity. Results suggest the transcriptional regulation of CsGS on N-utilization during light/dark conditions.