Section 39, Integrated Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017 [S27-YR8]

As at 7 September 2026. In force from 25 March 2017.

In Integrated Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017 [A11-M69]. This text from 25 March 2017. No other text held.

Synthetic. The words of this section are generated by the register; the title, number and year of the Act are real.

Cite: Section 39, Integrated Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017 [S27-YR8]. Machine: S27-YR8.

39. Registration of exporters.—(1) Every exporter shall, within ninety days from the commencement of this Act or, where such person begins the export of goods after such commencement, within ninety days from the date of such beginning, make an application for registration to the Board in Form GST REG-01, accompanied by a fee of one hundred rupees. (2) The Board shall, on being satisfied that the application is in order, register the applicant and issue a certificate of registration in such form as may be prescribed. (3) No exporter shall carry on the export of goods unless registered under this section.

Defined terms in this text (2)

Board: Section 2, Integrated Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017 [S27XKJ] (In this Act, unless the context otherwise requires,—): "Board" means the Central Board of Indirect Taxes and Customs constituted under the Central Boards of Revenue Act, 1963 (54 of 1963)

Board: 279 more definitions.

goods: Section 2, Integrated Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017 [S27XKJ] (In this Act, unless the context otherwise requires,—): "goods" includes vessels, aircraft and vehicles, stores, baggage, currency and negotiable instruments, and any other kind of movable property

goods: 38 more definitions.

Made under this section, or naming it (0)

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Cited by (0)

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Not held (0)

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Duties published under this section (0)

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