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Section 23 - Draft-Bills-Reports - Goods and Services Tax - Section 23 - CHAPTER - VI 23. (1) Every person who is liable to be registered under Schedule V of this Act shall apply for in every such State in which he is so liable within thirty days fro .....

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ness. (2) Notwithstanding anything contained in sub-section (1), a person having multiple business verticals in a State may obtain a separate for each business vertical, subject to such conditions as may be prescribed. (3) A person, though not liable .....

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der the Income Tax Act, 1961 (43 of 1961) in order to be eligible for grant of under sub-section (1), (2) or (3): PROVIDED that a person required to deduct tax under section 46 shall have, in lieu of a Permanent Account Number, a Tax Deduction and Co .....

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ument as may be prescribed. (6) Where a person who is liable to be registered under this Act fails to obtain , the proper officer may, without prejudice to any action that is, or may be taken under this Act, or under any other law for the time being .....

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ization notified under the United Nations (Privileges and Immunities) Act, 1947 (46 of 1947), Consulate or Embassy of foreign countries shall be granted a Unique Identity Number; and (b) any other person or class of persons, as may be notified by the .....

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granted or, as the case may be, rejected after due verification in the manner and within such period as may be prescribed. (9) A certificate of shall be issued in the prescribed form, with effective date as may be prescribed. (10) A or an Unique Ide .....

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