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Application for registration

Rule 1 - Final Rules - REGISTRATION - Goods and Services Tax - Rule 1 - CHAPTER- REGISTRATION 1. (1) Every person (other than a non-resident taxable person, a person required to deduct tax at source under section 51, a person required to collect tax .....

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is liable to be registered under sub-section (1) of section 25 and every person seeking registration under sub-section (3) of section 25 (hereinafter referred to in this Chapter as the applicant ) shall, before applying for registration, declare his .....

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unit(s) in a Special Economic Zone or being a Special Economic Zone developer shall make a separate as a business vertical distinct from his other units located outside the Special Economic Zone: Provided further that every person being an Input Serv .....

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Act, 1963 (54 of 1963); (b) The mobile number declared under sub-rule (1) shall be verified through a one-time password sent to the said mobile number; and (c) The e-mail address declared under sub-rule (1) shall be verified through a separate one-ti .....

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