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Units by number (27)
1 July 2017Section 22, MGST Act [S10-CPY]
Persons liable for registration.—(1) Every supplier making a taxable supply of goods or services or both in the State shall be liable to be registered under this Act if his aggregate turnover in a financial year exceeds twenty lakh1 July 2017Section 23, Central Goods and Services Tax Act, 2017 [S10-6QH]
Persons not liable for registration.— (1) The following persons shall not be liable to registration, namely:- (a) any person engaged exclusively in the business of supplying goods or services or both that are not liable to tax or wholly exempt1 January 2020Section 22, Central Goods and Services Tax Act, 2017 [S10-6PK]
Persons liable for registration.— (1) Every supplier shall be liable to be registered under this Act in the State or Union territory, other than special category States, from where he makes a taxable supply of goods or services or both7 January 1975Section 32, Interest-tax Act, 1974 [S1P-587]Synthetic
Registration of persons responsible for paying.—(1) Every person responsible for paying shall, within sixty days from the commencement of this Act or, where such person begins the payment of sums liable to deduction after such commencement, within sixty days6 August 1960Section 32, Gift-tax Act, 1958 [S1E-WFW]Synthetic
Registration of persons responsible for paying.—(1) Every person responsible for paying shall, within sixty days from the commencement of this Act or, where such person begins the payment of sums liable to deduction after such commencement, within sixty days3 May 1957Section 32, Wealth-Tax Act, 1957 [S1E-CYH]Synthetic
Registration of persons responsible for paying.—(1) Every person responsible for paying shall, within sixty days from the commencement of this Act or, where such person begins the payment of sums liable to deduction after such commencement, within sixty days17 July 1972Section 32, Taxation Laws (Extension to Jammu and Kashmir) Act, 1972 [S1N-H2H]Synthetic
Registration of persons responsible for paying.—(1) Every person responsible for paying shall, within sixty days from the commencement of this Act or, where such person begins the payment of sums liable to deduction after such commencement, within sixty days24 July 1965Section 32, Taxation Laws (Continuation and Validation of Recovery Proceedings) Act, 1964 [S1J-907]Synthetic
Registration of persons responsible for paying.—(1) Every person responsible for paying shall, within sixty days from the commencement of this Act or, where such person begins the payment of sums liable to deduction after such commencement, within sixty days26 December 2022Rule 12, Central Goods and Services Tax Rules, 2017 [S10-D6Z]
under the Act, the proper officer is satisfied that a person to whom a certificate of registration in FORM GST REG-06 has been issued is no longer liable to deduct tax at source under section 51 or collect22 June 2017Rule 16, Central Goods and Services Tax Rules, 2017 [S10-DB5]
under the Act, the proper officer finds that a person liable to registration under the Act has failed to apply for such registration, such officer may register the said person on a temporary basis and issue an order in FORM1 January 2020Section 25, Central Goods and Services Tax Act, 2017 [S10-6SD]
though not liable to be registered under section 22 or section 24 may get himself registered voluntarily, and all provisions of this Act, as are applicable to a registered person, shall apply to such person. (4) A person1 November 2025Rule 10, Central Goods and Services Tax Rules, 2017 [S10-D2Q]
checksum character. (2) The registration shall be effective from the date on which the person becomes liable to registration where the application for registration has been submitted within a period of thirty days from such date. (3) Where an application22 December 2020Rule 22, Central Goods and Services Tax Rules, 2017 [S10-DKG]
Cancellation of registration.— (1) Where the proper officer has reasons to believe that the registration of a person is liable to be cancelled under section 29, he shall issue a notice to such person in FORM GST REG-17, requiring10 July 2024Rule 21A, Central Goods and Services Tax Rules, 2017 [S10-DJJ]
cancellation of registration under rule 22. (2) Where the proper officer has reasons to believe that the registration of a person is liable to be cancelled under section 29 or under rule 21, he may, **** suspend the registration of such1 November 2024Section 63, Central Goods and Services Tax Act, 2017 [S10-84F]
contrary contained in section 73 or section 74 or section 74A, where a taxable person fails to obtain registration even though liable to do so or whose registration has been cancelled under sub-section (2) of section10 July 2024Rule 8, Central Goods and Services Tax Rules, 2017 [S10-CZC]
Application for registration.— (1) Every person who is liable to be registered under sub-section (1) of section 25 and every person seeking registration under sub-section (3) of section 25 (hereafter in this Chapter referred to as "the applicant10 July 2024Rule 21, Central Goods and Services Tax Rules, 2017 [S10-DHM]
Registration to be cancelled in certain cases.— The registration granted to a person is liable to be cancelled, if the said person, - (a) does not conduct any business from the declared place of business; or (b) issues invoice or bill1 October 2022Section 29, Central Goods and Services Tax Act, 2017 [S10-6X5]
constitution of the business; or (c) the taxable person is no longer liable to be registered under section 22 or section 24 or intends to optout of the registration voluntarily made under sub-section (3) of section 25: Provided that23 January 2018Rule 24, Central Goods and Services Tax Rules, 2017 [S10-DNW]
certificate of registration, duly signed or verified through electronic verification code, shall be made available to the registered person on the common portal. (4) Every person registered under any of the existing laws, who is not liable to be registered23 January 2025Rule 16A, Central Goods and Services Tax Rules, 2017 [S10-DCB]
Grant of temporary identification number.— Where a person is not liable to registration under the Act but is required to make any payment under the provisions of the Act, the proper officer may grant the said person a temporary identification1 November 2024Section 10, Central Goods and Services Tax Act, 2017 [S10-698]
supplies from the first day of April of a financial year up to the date when such person becomes liable for registration under this Act; and (ii) exempt supply of services provided by way of extending deposits, loans or advances22 June 2017Section 139, Central Goods and Services Tax Act, 2017 [S10-AQ4]
been issued if the said registration is cancelled in pursuance of an application filed by such person that he was not liable to registration under section 22 or section1 October 2023Section 122, Central Goods and Services Tax Act, 2017 [S10-A39]
commerce operator, who is liable to collect tax at source under section 52,— (i) allows a supply of goods or services or both through it by an unregistered person other than a person exempted from registration by a notification issued1 July 2017Section 18, Central Goods and Services Tax Act, 2017 [S10-6JV]
stock on the day immediately preceding the date from which he becomes liable to pay tax under the provisions of this Act; (b) a person who takes registration under sub-section (3) of section 25 shall be entitled to take2 September 2013Regulation 4, TRAI (Registration of Person holding an authorisations) Regulations, 2013 [S2S-85E]Synthetic
Contravention.—Any person holding an authorisation who contravenes any provision of these regulations shall be liable to a fine which1 July 2017Section 40, Central Goods and Services Tax Act, 2017 [S10-79C]
First return.— Every registered person who has made outward supplies in the period between the date on which he became liable to registration till the date on which registration has been granted shall declare the same in the first return1 January 2022Section 130, Central Goods and Services Tax Act, 2017 [S10-AEK]
account for any goods on which he is liable to pay tax under this Act; or (iii) supplies any goods liable to tax under this Act without having applied for registration; or (iv) contravenes any of the provisions of this
Persons liable for registration.—(1) Every supplier making a taxable supply of goods or services or both in the State shall be liable to be registered under this Act if his aggregate turnover in a financial year exceeds twenty lakh1 July 2017Section 23, Central Goods and Services Tax Act, 2017 [S10-6QH]
Persons not liable for registration.— (1) The following persons shall not be liable to registration, namely:- (a) any person engaged exclusively in the business of supplying goods or services or both that are not liable to tax or wholly exempt1 January 2020Section 22, Central Goods and Services Tax Act, 2017 [S10-6PK]
Persons liable for registration.— (1) Every supplier shall be liable to be registered under this Act in the State or Union territory, other than special category States, from where he makes a taxable supply of goods or services or both7 January 1975Section 32, Interest-tax Act, 1974 [S1P-587]Synthetic
Registration of persons responsible for paying.—(1) Every person responsible for paying shall, within sixty days from the commencement of this Act or, where such person begins the payment of sums liable to deduction after such commencement, within sixty days6 August 1960Section 32, Gift-tax Act, 1958 [S1E-WFW]Synthetic
Registration of persons responsible for paying.—(1) Every person responsible for paying shall, within sixty days from the commencement of this Act or, where such person begins the payment of sums liable to deduction after such commencement, within sixty days3 May 1957Section 32, Wealth-Tax Act, 1957 [S1E-CYH]Synthetic
Registration of persons responsible for paying.—(1) Every person responsible for paying shall, within sixty days from the commencement of this Act or, where such person begins the payment of sums liable to deduction after such commencement, within sixty days17 July 1972Section 32, Taxation Laws (Extension to Jammu and Kashmir) Act, 1972 [S1N-H2H]Synthetic
Registration of persons responsible for paying.—(1) Every person responsible for paying shall, within sixty days from the commencement of this Act or, where such person begins the payment of sums liable to deduction after such commencement, within sixty days24 July 1965Section 32, Taxation Laws (Continuation and Validation of Recovery Proceedings) Act, 1964 [S1J-907]Synthetic
Registration of persons responsible for paying.—(1) Every person responsible for paying shall, within sixty days from the commencement of this Act or, where such person begins the payment of sums liable to deduction after such commencement, within sixty days26 December 2022Rule 12, Central Goods and Services Tax Rules, 2017 [S10-D6Z]
under the Act, the proper officer is satisfied that a person to whom a certificate of registration in FORM GST REG-06 has been issued is no longer liable to deduct tax at source under section 51 or collect22 June 2017Rule 16, Central Goods and Services Tax Rules, 2017 [S10-DB5]
under the Act, the proper officer finds that a person liable to registration under the Act has failed to apply for such registration, such officer may register the said person on a temporary basis and issue an order in FORM1 January 2020Section 25, Central Goods and Services Tax Act, 2017 [S10-6SD]
though not liable to be registered under section 22 or section 24 may get himself registered voluntarily, and all provisions of this Act, as are applicable to a registered person, shall apply to such person. (4) A person1 November 2025Rule 10, Central Goods and Services Tax Rules, 2017 [S10-D2Q]
checksum character. (2) The registration shall be effective from the date on which the person becomes liable to registration where the application for registration has been submitted within a period of thirty days from such date. (3) Where an application22 December 2020Rule 22, Central Goods and Services Tax Rules, 2017 [S10-DKG]
Cancellation of registration.— (1) Where the proper officer has reasons to believe that the registration of a person is liable to be cancelled under section 29, he shall issue a notice to such person in FORM GST REG-17, requiring10 July 2024Rule 21A, Central Goods and Services Tax Rules, 2017 [S10-DJJ]
cancellation of registration under rule 22. (2) Where the proper officer has reasons to believe that the registration of a person is liable to be cancelled under section 29 or under rule 21, he may, **** suspend the registration of such1 November 2024Section 63, Central Goods and Services Tax Act, 2017 [S10-84F]
contrary contained in section 73 or section 74 or section 74A, where a taxable person fails to obtain registration even though liable to do so or whose registration has been cancelled under sub-section (2) of section10 July 2024Rule 8, Central Goods and Services Tax Rules, 2017 [S10-CZC]
Application for registration.— (1) Every person who is liable to be registered under sub-section (1) of section 25 and every person seeking registration under sub-section (3) of section 25 (hereafter in this Chapter referred to as "the applicant10 July 2024Rule 21, Central Goods and Services Tax Rules, 2017 [S10-DHM]
Registration to be cancelled in certain cases.— The registration granted to a person is liable to be cancelled, if the said person, - (a) does not conduct any business from the declared place of business; or (b) issues invoice or bill1 October 2022Section 29, Central Goods and Services Tax Act, 2017 [S10-6X5]
constitution of the business; or (c) the taxable person is no longer liable to be registered under section 22 or section 24 or intends to optout of the registration voluntarily made under sub-section (3) of section 25: Provided that23 January 2018Rule 24, Central Goods and Services Tax Rules, 2017 [S10-DNW]
certificate of registration, duly signed or verified through electronic verification code, shall be made available to the registered person on the common portal. (4) Every person registered under any of the existing laws, who is not liable to be registered23 January 2025Rule 16A, Central Goods and Services Tax Rules, 2017 [S10-DCB]
Grant of temporary identification number.— Where a person is not liable to registration under the Act but is required to make any payment under the provisions of the Act, the proper officer may grant the said person a temporary identification1 November 2024Section 10, Central Goods and Services Tax Act, 2017 [S10-698]
supplies from the first day of April of a financial year up to the date when such person becomes liable for registration under this Act; and (ii) exempt supply of services provided by way of extending deposits, loans or advances22 June 2017Section 139, Central Goods and Services Tax Act, 2017 [S10-AQ4]
been issued if the said registration is cancelled in pursuance of an application filed by such person that he was not liable to registration under section 22 or section1 October 2023Section 122, Central Goods and Services Tax Act, 2017 [S10-A39]
commerce operator, who is liable to collect tax at source under section 52,— (i) allows a supply of goods or services or both through it by an unregistered person other than a person exempted from registration by a notification issued1 July 2017Section 18, Central Goods and Services Tax Act, 2017 [S10-6JV]
stock on the day immediately preceding the date from which he becomes liable to pay tax under the provisions of this Act; (b) a person who takes registration under sub-section (3) of section 25 shall be entitled to take2 September 2013Regulation 4, TRAI (Registration of Person holding an authorisations) Regulations, 2013 [S2S-85E]Synthetic
Contravention.—Any person holding an authorisation who contravenes any provision of these regulations shall be liable to a fine which1 July 2017Section 40, Central Goods and Services Tax Act, 2017 [S10-79C]
First return.— Every registered person who has made outward supplies in the period between the date on which he became liable to registration till the date on which registration has been granted shall declare the same in the first return1 January 2022Section 130, Central Goods and Services Tax Act, 2017 [S10-AEK]
account for any goods on which he is liable to pay tax under this Act; or (iii) supplies any goods liable to tax under this Act without having applied for registration; or (iv) contravenes any of the provisions of this
Duty records (3)
22 June 2017Duty CBIC/GST/DUTY/25, GST Policy Wing, Central Board of Indirect Taxes and Customs [D12-1HZ]Synthetic
Every person liable to be registered. Furnish the particulars of the application for registration, with the Permanent Account Number. Within thirty days from the date on which the person becomes liable. Form GST REG-01. GST Policy Wing, Central Board22 June 2017Duty CBIC/GST/DUTY/24, GST Policy Wing, Central Board of Indirect Taxes and Customs [D12-1GX]Synthetic
commerce operator. Apply for registration irrespective of turnover. Within thirty days from the date on which the person becomes liable to registration. Form GST REG-01. GST Policy Wing, Central Board of Indirect Taxes and Customs22 June 2017Duty CBIC/GST/DUTY/22, GST Policy Wing, Central Board of Indirect Taxes and Customs [D12-1F6]Synthetic
territory from where the taxable supply is made. Within thirty days from the date on which the person becomes liable to registration. Form GST REG-01. GST Policy Wing, Central Board of Indirect Taxes and Customs
Every person liable to be registered. Furnish the particulars of the application for registration, with the Permanent Account Number. Within thirty days from the date on which the person becomes liable. Form GST REG-01. GST Policy Wing, Central Board22 June 2017Duty CBIC/GST/DUTY/24, GST Policy Wing, Central Board of Indirect Taxes and Customs [D12-1GX]Synthetic
commerce operator. Apply for registration irrespective of turnover. Within thirty days from the date on which the person becomes liable to registration. Form GST REG-01. GST Policy Wing, Central Board of Indirect Taxes and Customs22 June 2017Duty CBIC/GST/DUTY/22, GST Policy Wing, Central Board of Indirect Taxes and Customs [D12-1F6]Synthetic
territory from where the taxable supply is made. Within thirty days from the date on which the person becomes liable to registration. Form GST REG-01. GST Policy Wing, Central Board of Indirect Taxes and Customs