The Central Goods and Services Tax Act, 2017 The Central Goods and Services Tax Rules, 2017 Chapter-III Registration Rule 12: Grant of registration to persons required to deduct tax at source or to collect tax at source. 12. (1) Any person required to deduct tax in accordance with the provisions of section 51 or a
The Central Goods and Services Tax Act, 2017 The Central Goods and Services Tax Rules, 2017 Chapter-III Registration Rule 13: Grant of registration to non-resident taxable person. 13. (1) A non-resident taxable person shall electronically submit an application, along with a self-attested copy of his valid passport, for registration, duly signed or verified through electronic
The Central Goods and Services Tax Act, 2017 The Central Goods and Services Tax Rules, 2017 Chapter-III Registration Rule 14: Grant of registration to a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient 1[or to a person supplying online money gaming from a
The Central Goods and Services Tax Act, 2017 The Central Goods and Services Tax Rules, 2017 Chapter-III Registration Rule 14A:Option for taxpayers having monthly output tax liability below threshold limit 1[14A. (1) Any person who has made application for registration under rule 8 and who determines that his total output tax liability on supply of
The Central Goods and Services Tax Act, 2017 The Central Goods and Services Tax Rules, 2017 Chapter-III Registration Rule 15: Extension in period of operation by casual taxable person and non-resident taxable person. 15. (1) Where a registered casual taxable person or a non-resident taxable person intends to extend the period of registration indicated in
The Central Goods and Services Tax Act, 2017 The Central Goods and Services Tax Rules, 2017 Chapter-III Registration Rule 16: Suo moto registration. 16. (1) Where, pursuant to any survey, enquiry, inspection, search or any other proceedings under the Act, the proper officerc1 finds that a person liable to registration under the Act has failed
CGST Rule 16 of Central Goods and Services Tax Rules, 2017 – Suo moto registration Read Post »
The Central Goods and Services Tax Act, 2017 The Central Goods and Services Tax Rules, 2017 Chapter-III Registration Rule 17: Assignment of Unique Identity Number to certain special entities. 17. (1) Every person required to be granted a Unique Identity Number in accordance with the provisions of sub-section (9) of section 25 may submit an
The Central Goods and Services Tax Act, 2017 The Central Goods and Services Tax Rules, 2017 Chapter-III Registration Rule 18: Display of registration certificate and Goods and Services Tax Identification Number on the name board. 18. (1) Every registered person shall display his certificate of registration in a prominent location at his principal place of
The Central Goods and Services Tax Act, 2017 The Central Goods and Services Tax Rules, 2017 Chapter-III Registration Rule 19: Amendment of registration. 19. (1) Where there is any change in any of the particulars furnished in the application for registration in FORM GST REG-01 or FORM GST REG-07 or FORM GST REG-09 or FORM
CGST Rule 19 of Central Goods and Services Tax Rules, 2017 – Amendment of registration Read Post »
The Central Goods and Services Tax Act, 2017 The Central Goods and Services Tax Rules, 2017 Chapter-III Registration Rule 20: Application for cancellation of registration. 20. A registered person, other than a person to whom a registration has been granted under rule 12 or a person to whom a Unique Identity Number has been granted
The Central Goods and Services Tax Act, 2017 The Central Goods and Services Tax Rules, 2017 Chapter-III Registration Rule 21: Registration to be cancelled in certain cases. 21. 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
The Central Goods and Services Tax Act, 2017 The Central Goods and Services Tax Rules, 2017 Chapter-III Registration Rule 21A: Suspension of registration. 1[21A. (1) Where a registered person has applied for cancellation of registration under rule 20, the registration shall be deemed to be suspended from the date of submission of the application or
CGST Rule 21A of Central Goods and Services Tax Rules, 2017 – Suspension of registration Read Post »
The Central Goods and Services Tax Act, 2017 The Central Goods and Services Tax Rules, 2017 Chapter-III Registration Rule 22: Cancellation of registration. 22. (1) Where the proper officerc1 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
The Central Goods and Services Tax Act, 2017 The Central Goods and Services Tax Rules, 2017 Chapter-III Registration Rule 23: Revocation of cancellation of registration. 23. (1) A registered person, whose registration is cancelled by the proper officerc1 on his own motion, may 1[, subject to the provisions of rule 10B,] submit an application for
The Central Goods and Services Tax Act, 2017 The Central Goods and Services Tax Rules, 2017 Chapter-III Registration Rule 24: Migration of persons registered under the existing law. 24. (1) (a) Every person, other than a person deducting tax at source or an Input Service Distributor, registered under an existing law and having a Permanent
