Grant of registration to non-resident taxable person. (1) A non-resident taxable person shall electronically submit an application, along with a self-attested copy of his valid passport, for registration, duly signed […]
GST-Goods and Service Tax - 219. page
Goods and Services Tax Act – GST Law
Grant of registration to non-resident taxable person.
Grant of registration to non-resident taxable person : (1) A non-resident taxable person shall electronically submit an application, along with a self-attested copy of his valid passport, for registration, duly […]
Grant of registration to a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient.
Grant of registration to a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient. (1) Any person supplying online […]
Issue of registration certificate
Issue of registration certificate : (1) Subject to the provisions of sub-section (12) of section 25, where the application for grant of registration has been approved under rule 9, a […]
Separate registration for multiple business verticals within a State or a Union territory:
Separate registration for multiple business verticals within a State or a Union territory: (1) Any person having multiple business verticals within a State or a Union territory, requiring a separate […]
Grant of registration to persons required to deduct tax at source or to collect tax at source.
Grant of registration to persons required to deduct tax at source or to collect tax at source. (1) Any person required to deduct tax in accordance with the provisions of […]
Procedure for registration
Procedure for registration (1) Every person who is liable to be registered under section 22 or section 24 shall apply for registration in every such State or Union territory in […]
Application for registration.
Application for registration. (1) Every person, other than a non-resident taxable person, a person required to deduct tax at source under section 51, a person required to collect tax at […]
Verification of the application and approval.
Verification of the application and approval. (1) The application shall be forwarded to the proper officer who shall examine the application and the accompanying documents and if the same are […]
Analysis
Analysis Section 22 prescribes certain conditions, subject to fulfilment of which, registration must be obtained. However, Section 24 enlists 11 categories of persons who shall compulsorily obtain the registration, whether […]