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Section 25 - Procedure for registration - CENTRAL GOODS AND SERVICES TAX ACT, 2017Extract ..... ace of business located outside the Special Economic Zone in the same State or Union territory. ] Explanation.- Every person who makes a supply from the territorial waters of India shall obtain registration in the coastal State or Union territory where the nearest point of the appropriate baseline is located. (2) A person seeking registration under this Act shall be granted a single registration in a State or Union territory: 2 [ Provided that a person having multiple places of business in a State or Union territory may be granted a separate registration for each such place of business, subject to such conditions as may be prescribed. ] (3) A person, though not liable to be registered under section 22 or section 24 may get himself registere ..... x x x x x Extracts x x x x x Section 25 - Procedure for registration - CENTRAL GOODS AND SERVICES TAX ACT, 2017 x x x x x Extracts x x x x x ..... rovided further that in case of failure to undergo authentication or furnish proof of possession of Aadhaar number or furnish alternate and viable means of identification, registration allotted to such person shall be deemed to be invalid and the other provisions of this Act shall apply as if such person does not have a registration. (6B) On and from the date of notification, every individual shall, in order to be eligible for grant of registration, undergo authentication, or furnish proof of possession of Aadhaar number, in such manner as the Government may, on the recommendations of the Council, specify in the said notification: Provided that if an Aadhaar number is not assigned to an individual, such individual shall be offered alternate ..... x x x x x Extracts x x x x x Section 25 - Procedure for registration - CENTRAL GOODS AND SERVICES TAX ACT, 2017 x x x x x Extracts x x x x x ..... ices) Act, 2016 (18 of 2016.). ] (7) Notwithstanding anything contained in sub-section (6), a non-resident taxable person may be granted registration under sub-section (1) on the basis of such other documents as may be prescribed. (8) 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 which may be taken under this Act or under any other law for the time being in force, proceed to register such person in such manner as may be prescribed. (9) Notwithstanding anything contained in sub-section (1), (a) any specialised agency of the United Nations Organisation or any Multilateral Financial Institution and Organisation notified under the United Nations ..... x x x x x Extracts x x x x x Section 25 - Procedure for registration - CENTRAL GOODS AND SERVICES TAX ACT, 2017 x x x x x Extracts x x x x x
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