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PERSONS LIABLE TO BE REGISTERED

SCHEDULE V - Draft-Bills-Reports - SCHEDULES - MODEL GST LAW - Draft The Central / State Goods and Services Tax Act, 2016 - [November 2016] - SCHEDULE V - SCHEDULE V 1. Every supplier shall be liable to be registered under this Act in the State from .....

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-clause (g) of clause (4) of Article 279A of the Constitution, he shall be liable to be registered if his aggregate turnover in a financial year exceeds ten lakh rupees. (Other than Special Category States) 2. Every supplier shall be liable to be reg .....

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l supplies made by the taxable person, whether on his own account or made on behalf of all his principals. Explanation 2.- The supply of goods, after completion of job-work, by a registered job-worker shall be treated as the supply of goods by the pr .....

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ness of supplying goods and/or services that are not liable to tax or are wholly exempt from tax under this Act; (b) an agriculturist, for the purpose of agriculture. 3. Subject to the provisions of paragraph 1, every person who, on the day immediate .....

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transferred, whether on account of succession or otherwise, to another person as a going concern, the transferee, or the successor, as the case may be, shall be liable to be registered with effect from the date of such transfer or succession. 5. Not .....

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ee shall be liable to be registered, where required, with effect from the date on which the Registrar of Companies issues a certificate of incorporation giving effect to such order of the High Court. 6. Notwithstanding anything contained in paragraph .....

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tive of the threshold specified under paragraph 1; (iii) persons who are required to pay tax under reverse charge, irrespective of the threshold specified under paragraph 1; (iv) persons who are required to pay tax under sub-section (4) of section 8, .....

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d under this Act; (vii) persons who are required to collect tax under 56, whether or not separately registered under the Act; (viii) persons who supply goods and/or services on behalf of other taxable persons whether as an agent or otherwise, irrespe .....

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