Section 4, Goods and Services (Compensation to States) Act, 2020 [S29-SGV]
As at 7 September 2026. In force from 4 August 2020 by S.O. 1271(E) [N12-KG8].
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 (Compensation to States) Act, 2020 [S29SE2] (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 (Compensation to States) Act, 2020 [S29SE2] (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 36, Goods and Services (Compensation to States) Act, 2020 [S29-TGQ], 3 March 2020, Band A. "section 4".
Section 41, Goods and Services (Compensation to States) Act, 2020 [S29-TNX], 3 March 2020, Band A. "section 4".
Rule 3, Goods and Services (Compensation to States) Act Rules, 2021 [S2A-YMQ], 20 December 2021, Band A. "sub-section (1) of section 4 of the Act".
Not held (0)
none
Duties published under this section (1)
D12-460. 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).