GST-Goods and Service Tax - 218. page

Goods and Services Tax Act – GST Law

Deemed registration (1) The grant of registration or the Unique Identity Number under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act shall […]

Requirement of a Permanent Account Number or Tax Deduction and Collection Account Number Every person who is liable to obtain registration or wants to obtain voluntary registration is required to […]

Registration for United Nations or Consulate or Embassy: Any specialized agency of the United Nations Organization or any Multilateral Financial Institution and Organization notified under the United Nations (Privileges and […]

Registration Process: The above process is applicable to inter-State suppliers, Voluntary registrations, Casual taxable persons and persons liable to reverse charge also  Registration Certificate is Issued in Form GST REG-06 […]

Relevant circulars, notifications, clarifications, flyers issued by Government: 1. Chapter one of the compilation of the GST Flyers titled ‘Registration under GST Law’, as issued by the CBIC (erstwhile CBEC).

Related provisions of the Statute

Analysis  Every registered person is considered a ‘distinct person’ for the limited purposes of GST. This is a very important fiction supplied by law so as to overcome the deficiency […]

Suo moto registration (1) Where, pursuant to any survey, enquiry, inspection, search or any other proceedings under the Act, the proper officer finds that a person liable to registration under […]

Assignment of Unique Identity Number to certain special entities. (1) Every person required to be granted a Unique Identity Number in accordance with the provisions of sub-section (9) of section […]

Physical verification of business premises in certain cases.- Where the proper officer is satisfied that the physical verification of the place of business of a registered person is required after […]