INDIA CODE

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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;

No scope words printed.

Used in the definitions of 2 other terms
turnover in StateSection 2(112), Central Goods and Services Tax Act, 2017place of businessSection 2(85), Central Goods and Services Tax Act, 2017
Appears in 44 instruments
100Assessment in certain cases1 occurrence110AProcedure for the Appeals to be heard by a single Member Bench1 occurrence13Grant of registration to non-resident taxable person4 occurrences141Procedure in respect of seized goods3 occurrences15Extension in period of operation by casual taxable person and non-resident taxable person4 occurrences158Payment of tax and other amounts in instalments6 occurrences159Provisional attachment of property4 occurrences20Application for cancellation of registration1 occurrence22Cancellation of registration1 occurrence22Cancellation of registration1 occurrence22Cancellation of registration1 occurrence24Migration of persons registered under the existing law1 occurrence24Migration of persons registered under the existing law1 occurrence24Migration of persons registered under the existing law1 occurrence40Manner of claiming credit in special circumstances1 occurrence40Manner of claiming credit in special circumstances1 occurrence44Manner of reversal of credit under special circumstances1 occurrence5Conditions and restrictions for composition levy4 occurrences60Form and manner of ascertaining details of inward supplies2 occurrences60Form and manner of ascertaining details of inward supplies2 occurrences61Form and manner of furnishing of return1 occurrence63Form and manner of submission of return by non-resident taxable person2 occurrences8Application for registration2 occurrences8Application for registration2 occurrences8Application for registration2 occurrences8Application for registration2 occurrences80Annual return4 occurrences80Annual return4 occurrences80Annual return2 occurrences85Electronic Liability Register1 occurrence85Electronic Liability Register1 occurrence85Electronic Liability Register1 occurrence87Electronic Cash Ledger1 occurrence