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Registration

Section 19 - Draft-Bills-Reports - 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 f .....

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im to apply for fresh under this section and he shall follow the procedure as may be prescribed in this behalf. (2) Notwithstanding anything contained in sub-section (1), a person having multiple business verticals in a State may obtain a separate fo .....

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taxable person, shall 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 .....

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fficer may, without prejudice to any action that is, or may be taken under this Act, or under any other law for the time being in force, proceed to register such person in the manner as may be prescribed. (6) Notwithstanding anything contained in sub .....

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ountries and any other 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 good .....

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application for or the Unique Identity Number without giving a notice to show cause and without giving the person a reasonable opportunity of being heard. (8A) A certificate of shall be issued in the prescribed form, with effective date as may be pr .....

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