Section 11, Kerala General Sales Tax Act, 1963 [S2G-6Z0]
As at 6 August 1963. In force from 6 August 1963.
11. Registration of registered persons.—(1) Every registered 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 registered person shall carry on the supply of goods or services unless registered under this section.
Defined terms in this text (3)
Board: Section 2, Kerala General Sales Tax Act, 1963 [S2G6PJ] (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, Kerala General Sales Tax Act, 1963 [S2G6PJ] (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.
prescribed: Section 2, Kerala General Sales Tax Act, 1963 [S2G6PJ] (In this Act, unless the context otherwise requires,—): "prescribed" means prescribed by rules made under this Act
prescribed: 996 more definitions.
Made under this section, or naming it (0)
none
Cited by (1)
Section 2, Kerala General Sales Tax (Amendment) Act, 2011 [S2M-XX2], 23 October 2011, Band A. "section 11 of the Kerala General Sales Tax Act, 1963 (Kerala Act 15 of 1963)".
Not held (0)
none
Duties published under this section (0)
none