Section 4, Central Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017 [S28-7G4]
As at 7 September 2026. In force from 3 October 2017.
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, Central Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017 [S287EX] (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, Central Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017 [S287EX] (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 (2)
Notification S.O. 341(E), dated 27th February, 2024 [N12-NMR], 27 February 2024, in force. The text contains "section 4 of the said Act".
Notification S.O. 3973(E), dated 1st November, 2023 [N12-NDF], 1 November 2023, in force. The text contains "section 4 of the said Act".
Cited by (3)
Section 46, Central Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017 [S28-8T9], 3 October 2017, Band A. "section 4".
Section 51, Central Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017 [S28-8Z3], 3 October 2017, Band A. "section 4".
Rule 3, Central Goods and Services Tax (Extension to Jammu and Kashmir) Act Rules, 2020 [S29-Q9H], 24 February 2020, Band A. "sub-section (1) of section 4 of the Act".
Not held (0)
none
Duties published under this section (1)
D12-1Y1. 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).