Section 4, Goods and Services Tax (Compensation to States) Act, 2017 [S28-4ZP]

As at 7 September 2026. In force from 23 October 2018 by S.O. 2624(E) [N12-JFQ].

In Goods and Services Tax (Compensation to States) Act, 2017 [A11-MNA]. This text from 23 October 2018. 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 4, Goods and Services Tax (Compensation to States) Act, 2017 [S28-4ZP]. Machine: S28-4ZP.

4. Registration of exporters.—(1) Every exporter shall, within seven days from the commencement of this Act or, where such person begins the export of goods after such commencement, within seven days from the date of such beginning, make an application for registration to the Board in Form GSTR-1, accompanied by a fee of five 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, Goods and Services Tax (Compensation to States) Act, 2017 [S284XJ] (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, Goods and Services Tax (Compensation to States) Act, 2017 [S284XJ] (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)

none

Cited by (3)

Section 63, Goods and Services Tax (Compensation to States) Act, 2017 [S28-6TM], 21 September 2017, Band A. "section 4".

Section 68, Goods and Services Tax (Compensation to States) Act, 2017 [S28-6ZY], 21 September 2017, Band A. "section 4".

Rule 3, Goods and Services Tax (Compensation to States) Act Rules, 2019 [S28-RPV], 17 January 2019, Band A. "sub-section (1) of section 4 of the Act".

Not held (0)

none

Duties published under this section (1)

D12-2KQ. Every exporter: Apply for registration to the Board in Form GSTR-1, fee five hundred rupees; seven days from the commencement of the Act, or from beginning the activity; Form GSTR-1. Published by Department of Revenue, Ministry of Finance (synthetic record).