Section 4, Union Territory Goods and Services Tax Act, 2017 [S28-A0G]
As at 7 September 2026. In force from 25 November 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, Union Territory Goods and Services Tax Act, 2017 [S289Y5] (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, Union Territory Goods and Services Tax Act, 2017 [S289Y5] (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 (4)
Circular of the Department of Revenue dated 8th August, 2026 on section 4 of the Union Territory Goods and Services Tax Act, 2017 [C10-K47], 8 August 2026, in force. The text contains "section 4 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017)".
Notification S.O. 1069(E), dated 14th July, 2021 [N12-M0H], 14 July 2021, in force. The text contains "section 4 of the said Act".
Notification S.O. 1716(E), dated 26th June, 2025 [N12-PE5], 26 June 2025, in force. The text contains "section 4 of the said Act".
Notification S.O. 3901(E), dated 24th March, 2019 [N12-JRW], 24 March 2019, in force. The text contains "section 4 of the said Act".
Cited by (3)
Section 12, Union Territory Goods and Services Tax Act, 2017 [S28-A80], 25 November 2017, Band A. "section 4".
Section 17, Union Territory Goods and Services Tax Act, 2017 [S28-ADA], 25 November 2017, Band A. "section 4".
Rule 3, Union Territory Goods and Services Tax Act Rules, 2019 [S29-AF6], 27 June 2019, Band A. "sub-section (1) of section 4 of the Act".
Not held (0)
none
Duties published under this section (1)
D12-21P. 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).