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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

..... his place 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 him .....

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

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..... s of the Council, prescribe: Provided 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, suc .....

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

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..... ted Delivery of Financial and Other Subsidies, Benefits and Services) 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 .....

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

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  1. Notification No. 35/2020 - Dated: 3-4-2020 - Seeks to extend due date of compliance which falls during the period from "20.03.2020 to 29.06.2020" till 30.06.2020 and to extend validity of e-way bills.
  2. Notification No. 19/2020 - Dated: 23-3-2020 - Seeks to specify class of persons, other than individuals who shall undergo authentication, of Aadhaar number in order to be eligible for registration.
  3. Notification No. 18/2020 - Dated: 23-3-2020 - Seeks to notify the date from which an individual shall undergo authentication, of Aadhaar number in order to be eligible for registration.
  4. Notification No. 17/2020 - Dated: 23-3-2020 - Seeks to specify the class of persons who shall be exempted from aadhar authentication.
  5. Notification No. Order No. 5/2019 - Dated: 23-4-2019 - Central Goods and Services Tax (Fifth Removal of Difficulties) Order, 2019
  6. Notification No. 14/2019 Central GST (CGST) - Dated: 7-3-2019 - 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...
  7. Notification No. 10/2019 Central GST (CGST) - Dated: 7-3-2019 - 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...
  8. Notification No. 2/2019 Union Territory Tax - Dated: 7-3-2019 - 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...
  9. Notification No. 30/2017 - Dated: 22-9-2017 - Exempts Skimmed milk powder, or concentrated milk - supplied to a distinct person - for distribution through dairy cooperatives or companies registered under the Companies Act,...
  10. Notification No. 7/2017 - Dated: 14-9-2017 - Granting exemption from registration to job-workers making inter-State supply of services to a registered person from the requirement of obtaining registration
  11. Notification No. 8/2017 - Dated: 27-6-2017 - Turnover limit for Composition Levy for CGST - Manufacturers of Certain Goods not eligible for benefit of Composition Scheme u/s 10(1)
  12. Notification No. 1/2017 - Dated: 19-6-2017 - 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...

 

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