taxable person
Defined in 1 provision, side by side
The words as enacted
"taxable person" means a person who is registered or liable to be registered under section 22 or section 24;
Used in the definitions of 2 other terms
Appears in 44 instruments
10Composition levy10Composition levy10Composition levy10Composition levy10Composition levy10Composition levy122Penalty for certain offences137Offences by companies140Transitional arrangements for input tax credit142Miscellaneous transitional provisions150Obligation to furnish information return154Power to take samples158AConsent based sharing of information furnished by taxable person169Service of notice in certain circumstances17Apportionment of credit and blocked credits18Availability of credit in special circumstances2Definitions2Definitions2Definitions2(112)turnover in State2(85)place of business22Persons liable for registration22Persons liable for registration22Persons liable for registration22Persons liable for registration25Procedure for registration25Procedure for registration25Procedure for registration27Special provisions relating to casual taxable person and non-resident taxable person29Cancellation or suspension of registration29Cancellation or suspension of registration29Cancellation or suspension of registration29Cancellation or suspension of registration35Accounts and other records35Accounts and other records37Furnishing details of outward supplies37Furnishing details of outward supplies39Furnishing of returns44Annual return49Payment of tax, interest, penalty and other amounts49Payment of tax, interest, penalty and other amounts54Refund of tax.- **54Refund of tax.- **60Provisional assessment63Assessment of unregistered persons63Assessment of unregistered persons64Summary assessment in certain special cases64Summary assessment in certain special cases67Power of inspection, search and seizure74Determination of tax , pertaining to the period up to Financial Year 2023-24, not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any willful- misstatement or suppression of facts74Determination of tax , pertaining to the period up to Financial Year 2023-24, not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any willful- misstatement or suppression of facts74Determination of tax , pertaining to the period up to Financial Year 2023-24, not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any willful- misstatement or suppression of facts74ADetermination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason pertaining to Financial Year 2024-25 onward78Initiation of recovery proceedings80Payment of tax and other amount in instalments82Tax to be first charge on property83Provisional attachment to protect revenue in certain cases83Provisional attachment to protect revenue in certain cases84Continuation and validation of certain recovery proceedings85Liability in case of transfer of business9Levy and collection9Levy and collection9Levy and collection92Liability of Court of Wards, etc93Special provisions regarding liability to pay tax, interest or penalty in certain cases94Liability in other casesIActivities to be treated as supply even if made without considerationIIActivities or transactions to be treated as supply of goods or supply of services
Notification 27/2017-CTNotification
1provision, 2 occurrencesNotification 3/2017-CTNotification
1provision, 37 occurrencesNotification 55/2017-CTNotification
1provision, 3 occurrencesNotification 60/2017-CTNotification
1provision, 1 occurrenceNotification 68/2017-CTNotification
1provision, 1 occurrenceNotification 21/2018-CTNotification
1provision, 1 occurrenceNotification 74/2018-CTNotification
1provision, 5 occurrencesNotification 16/2019-CTNotification
1provision, 2 occurrencesNotification 82/2020-CTNotification
1provision, 4 occurrencesNotification 30/2021-CTNotification
1provision, 4 occurrencesNotification 40/2021-CTNotification
1provision, 4 occurrencesNotification 51/2023-CTNotification
1provision, 1 occurrenceNotification 3/2025-CTNotification
1provision, 1 occurrenceNotification 13/2025-CTNotification
1provision, 1 occurrence