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Home Acts & Rules GST Acts CENTRAL GOODS AND SERVICES TAX ACT, 2017 Chapters List Chapter VI REGISTRATION This

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Section 25 - Procedure for registration - CENTRAL GOODS AND SERVICES TAX ACT, 2017

Extract

..... 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 .....

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Section 25 - Procedure for registration - CENTRAL GOODS AND SERVICES TAX ACT, 2017

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..... 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 .....

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Section 25 - Procedure for registration - CENTRAL GOODS AND SERVICES TAX ACT, 2017

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..... 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 .....

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Section 25 - Procedure for registration - CENTRAL GOODS AND SERVICES TAX ACT, 2017

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  1. 34/2023 - Dated: 31-7-2023 - Central GST (CGST) - Persons exempted from obtaining registration under CGST Act - Persons making supplies of goods through an electronic commerce operator who is required to collect tax at source under section 52 of the CGST Act specified.
  2. 36/2021 - Dated: 24-9-2021 - Central GST (CGST) - Seeks to amend Notification No. 03/2021 dated 23.02.2021.
  3. 14/2021 - Dated: 1-5-2021 - Central GST (CGST) - Seeks to extend specified compliances falling between 15.04.2021 to 30.05.2021 till 31.05.2021 in exercise of powers under section 168A of CGST Act.
  4. 03/2021 - Dated: 23-2-2021 - Central GST (CGST) - GST Registration - class of persons who shall be exempted from aadhar authentication
  5. ORDER No. 01/2020 - Dated: 25-6-2020 - Central GST (CGST) - Central Goods and Services Tax (Removal of Difficulties) Order, 2020
  6. 35/2020 - Dated: 3-4-2020 - Central GST (CGST) - Extension of validity of e-way bills.
  7. 19/2020 - Dated: 23-3-2020 - Central GST (CGST) - Seeks to specify class of persons, other than individuals who shall undergo authentication, of Aadhaar number in order to be eligible for registration.
  8. 18/2020 - Dated: 23-3-2020 - Central GST (CGST) - Seeks to notify the date from which an individual shall undergo authentication, of Aadhaar number in order to be eligible for registration.
  9. 17/2020 - Dated: 23-3-2020 - Central GST (CGST) - Seeks to specify the class of persons who shall be exempted from aadhar authentication.
  10. Order No. 5/2019 - Dated: 23-4-2019 - Central GST (CGST) - Central Goods and Services Tax (Fifth Removal of Difficulties) Order, 2019
  11. 14/2019 Central GST (CGST) - Dated: 7-3-2019 - Central GST (CGST) - The limit of threshold of aggregate turnover for availing Composition Scheme u/s 10 of the CGST Act, 2017 extended to ₹ 1.5 crores. [For certain Hill States, it is ₹ 75 lakhs]
  12. 10/2019 Central GST (CGST) - Dated: 7-3-2019 - Central GST (CGST) - To give exemption from registration for any person engaged in exclusive supply of goods and whose aggregate turnover in the financial year does not exceed ₹ 40 lakhs.
  13. 02/2019 Union Territory Tax - Dated: 7-3-2019 - Union Territory GST (UTGST) - To give exemption from registration for any person engaged in exclusive supply of goods and whose aggregate turnover in the financial year does not exceed ₹ 40 lakhs.
  14. 30/2017 - Dated: 22-9-2017 - Integrated GST (IGST) Rate - Exempts Skimmed milk powder, or concentrated milk - supplied to a distinct person - for distribution through dairy cooperatives or companies registered under the Companies Act, 2013
  15. 07/2017 - Dated: 14-9-2017 - Integrated GST (IGST) - Granting exemption from registration to job-workers making inter-State supply of services to a registered person from the requirement of obtaining registration
  16. 08/2017 - Dated: 27-6-2017 - Central GST (CGST) - Turnover limit for Composition Levy for CGST - Manufacturers of Certain Goods not eligible for benefit of Composition Scheme u/s 10(1)
  17. 01/2017 - Dated: 19-6-2017 - Central GST (CGST) - Certain sections of the CGST Act, 2017 came into force w.e.f. 22.06.2017 - i.e Definitions, Administrations, Composition, Registration, Migration, Common Portal, Power to make rule
  1. Income-tax Act, 1961
  2. SPECIAL ECONOMIC ZONES ACT, 2005
  3. Section 79 - Recovery of tax. - CENTRAL GOODS AND SERVICES TAX ACT, 2017
  4. Section 51 - Tax deduction at source. - CENTRAL GOODS AND SERVICES TAX ACT, 2017
  5. Section 49 - Payment of tax, interest, penalty and other amounts. - CENTRAL GOODS AND SERVICES TAX ACT, 2017
  6. Section 29 - Cancellation or suspension of registration. - CENTRAL GOODS AND SERVICES TAX ACT, 2017
  7. Section 27 - Special provisions relating to casual taxable person and non-resident taxable person. - CENTRAL GOODS AND SERVICES TAX ACT, 2017
  8. Section 26 - Deemed registration - CENTRAL GOODS AND SERVICES TAX ACT, 2017
  9. Section 24 - Compulsory registration in certain cases. - CENTRAL GOODS AND SERVICES TAX ACT, 2017
  10. Section 22 - Persons liable for registration. - CENTRAL GOODS AND SERVICES TAX ACT, 2017
  11. Section 18 - Availability of credit in special circumstances. - CENTRAL GOODS AND SERVICES TAX ACT, 2017
  12. Section 168 - Power to issue instructions or directions. - CENTRAL GOODS AND SERVICES TAX ACT, 2017
  13. Section 150 - Obligation to furnish information return. - CENTRAL GOODS AND SERVICES TAX ACT, 2017
  14. Section 143 - Job work procedure. - CENTRAL GOODS AND SERVICES TAX ACT, 2017
  15. SCHEDULE 01 - ACTIVITIES TO BE TREATED AS SUPPLY EVEN IF MADE WITHOUT CONSIDERATION - CENTRAL GOODS AND SERVICES TAX ACT, 2017
  16. Rule 9 - Verification of the application and approval - Central Goods and Services Tax Rules, 2017
  17. Rule 87 - Electronic Cash Ledger - Central Goods and Services Tax Rules, 2017
  18. Rule 8 - Application for registration - Central Goods and Services Tax Rules, 2017
  19. Rule 47 - Time limit for issuing tax invoice - Central Goods and Services Tax Rules, 2017
  20. Rule 32 - Determination of value in respect of certain supplies - Central Goods and Services Tax Rules, 2017
  21. Rule 28 - Value of supply of goods or services or both between distinct or related persons, other than through an agent - Central Goods and Services Tax Rules, 2017
  22. Rule 26 - Method of authentication - Central Goods and Services Tax Rules, 2017
  23. Rule 25 - Physical verification of business premises in certain cases - Central Goods and Services Tax Rules, 2017
  24. Rule 24 - Migration of persons registered under the existing law - Central Goods and Services Tax Rules, 2017
  25. Rule 18 - Display of registration certificate and Goods and Services Tax Identification Number on the name board. - Central Goods and Services Tax Rules, 2017
  26. Rule 17 - Assignment of Unique Identity Number to certain special entities - Central Goods and Services Tax Rules, 2017
  27. Rule 16 - Suo moto registration - Central Goods and Services Tax Rules, 2017
  28. Rule 15 - Extension in period of operation by casual taxable person and non-resident taxable person - Central Goods and Services Tax Rules, 2017
  29. Rule 14 - 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 - Central Goods and Services Tax Rules, 2017
  30. Rule 13 - Grant of registration to non-resident taxable person - Central Goods and Services Tax Rules, 2017
  31. Rule 12 - Grant of registration to persons required to deduct tax at source or to collect tax at source - Central Goods and Services Tax Rules, 2017
  32. Rule 11 - Separate registration for multiple places of business within a State or a Union territory - Central Goods and Services Tax Rules, 2017
  33. Rule 10B - Aadhaar authentication for registered person - Central Goods and Services Tax Rules, 2017
  34. Rule 10A - Furnishing of Bank Account Details - Central Goods and Services Tax Rules, 2017
  35. Rule 10 - Issue of registration certificate - Central Goods and Services Tax Rules, 2017
  36. Form No. GST ITC - 02A - Declaration for transfer of ITC pursuant to registration under sub-section (2) of section 25