Section 18, Goods and Services Tax (Compensation to States) Act, 2017 [S28-5DK]
As at 7 September 2026. In force from 17 January 2019 by S.O. 2168(E) [N12-JKA].
18. Registration of importers.—(1) Every importer shall, within ninety days from the commencement of this Act or, where such person begins the import 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 importer shall carry on the import of goods unless registered under this section.
Defined terms in this text (3)
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.
import: Section 2, Goods and Services Tax (Compensation to States) Act, 2017 [S284XJ] (In this Act, unless the context otherwise requires,—): "import" with its grammatical variations and cognate expressions, means bringing into India from a place outside India
import: 34 more definitions.
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