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Section 19 - Goods and Services Tax - Section 19 - CHAPTER - VI 19. (1) Every person who is liable to be registered under Schedule III of this Act shall apply for in every such State in which he is so liable within thirty days from the date on which he becomes liable to , in such manner and subject to such conditions as may be prescribed: Provided that if the person, other than an Input Service Distributor, is registered under an earlier law, it shall not be necessary for him to apply for fresh .....

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apply to such person. (4) Every person shall have a Permanent Account Number issued under the Income Tax Act, 1961 (43 of 1961) in order to be eligible for grant of under subsection (1), (2) or (3). (4A) Notwithstanding anything contained in sub-section (4), a non-resident taxable person may be granted under sub-section (1) on the basis of any other document as may be prescribed. (5) Where a person who is liable to be registered under this Act fails to obtain , the proper officer may, without pr .....

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person or class of persons as may be notified by the Board / Commissioner, shall obtain a Unique Identity Number, in the manner prescribed, for the purpose(s) notified, including refund of taxes on the notified supplies of goods and/or services received by them. (7) The or the Unique Identity Number, shall be granted or, as the case may be, rejected after due verification in the manner and within such period as may be prescribed. (8) The proper officer shall not reject the application for or th .....

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