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Home Acts & Rules GST Draft-Bills-Reports FAQ on GST dated 21.9.2016 based on Draft Model GST Chapters List Chapter 3 Registration This

Question 12 - Whether the Department through the proper officer, can suo-moto proceed with registration of a Person under this Act? - FAQ on GST dated 21.9.2016 based on Draft Model GST

FAQ on GST dated 21.9.2016 based on Draft Model GST
Chapter 3
Registration
  • Contents

Q 12. Whether the Department through the proper officer, can suo-moto proceed with registration of a Person under this Act?

Ans. Yes. In terms of sub-section (5) of Section 19, where a person who is liable to be registered under this Act fails to obtain registration, the proper officer may, without prejudice to any action that is, or may be taken under the MGL, or under any other law for the time being in force, proceed to register such person in the manner as may be prescribed.

 
 
 
 

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