Section 32, Central Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017 [S28-8C0]
As at 7 September 2026. In force from 3 October 2017.
32. Registration of taxables person.—(1) Every taxable person shall, within thirty days from the commencement of this Act or, where such person begins the supply of goods or services after such commencement, within thirty days from the date of such beginning, make an application for registration to the Board in Form GSTR-3B, accompanied by a fee of one thousand 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 taxable person shall carry on the supply of goods or services 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 (0)
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