Section-23. Registration
(1) Every person who is liable to be
registered under Schedule V of this Act shall
apply for registration in every such
State in which he is so liable within thirty
days from the date on which he becomes
liable to registration, in such manner
and subject to such conditions as may
be prescribed:
PROVIDED that a casual taxable person
or a non-resident taxable person shall
apply for registration at least five
days prior to the commencement of business.
(2) Notwithstanding anything
contained in sub-section (1), a person having multiple
business verticals in a State may
obtain a separate registration for each business
vertical, subject to such conditions
as may be prescribed.
(3) A person, though not liable to be
registered under Schedule V, may get himself
registered voluntarily, and all
provisions of this Act, as are applicable to a
registered taxable person, shall
apply to such person.
(4) Every person shall have a
Permanent Account Number issued under the Income
Tax Act, 1961 (43 of 1961) in order
to be eligible for grant of registration under
sub-section (1), (2) or (3):
PROVIDED that a person required to
deduct tax under section 46 shall have, in
lieu of a Permanent Account Number, a
Tax Deduction and Collection Account
Number (TAN) issued under the said
Act in order to be eligible for grant of
registration.
(5) Notwithstanding anything
contained in sub-section (4), a non-resident taxable
person may be granted registration
under sub-section (1) on the basis of any
other document as may be prescribed.
(6) Where a person who is liable to
be registered under this Act fails to obtain
registration, the proper officer may,
without prejudice to any action that is, or
may be taken under this Act, or under
any other law for the time being in force,
proceed to register such person in
the manner as may be prescribed.
(7) Notwithstanding anything
contained in sub-section (1),
(a) any specialized agency of the
United Nations Organization or any Multilateral
Financial Institution and
Organization notified under the United Nations
(Privileges and Immunities) Act, 1947
(46 of 1947), Consulate or Embassy of
foreign countries shall be granted a
Unique Identity Number; and
(b) any other person or class of
persons, as may be notified by the Commissioner,
shall obtain a Unique Identity
Number,
in the manner prescribed, for the
purpose(s) notified, including refund of taxes on
the notified supplies of goods and/or
services received by them.
(8) The registration or the Unique
Identity Number, shall be granted or, as the case
may be, rejected after due
verification in the manner and within such period as
may be prescribed.
(9) A certificate of registration
shall be issued in the prescribed form, with effective
date as may be prescribed.
(10) A registration or an Unique
Identity Number shall be deemed to have been
granted after the period prescribed
under sub-section (8), if no deficiency has
been communicated to the applicant by
the proper officer within that period.
(11) Notwithstanding anything
contained in sub-section (8), any rejection of
application for registration or the
Unique Identity Number under the CGST Act /
SGST Act shall be deemed to be a
rejection of application for registration under
the SGST Act / CGST Act.
(12) The grant of registration or the
Unique Identity Number under the CGST
Act / SGST Act shall be deemed to be
a grant of registration or the Unique
Identity Number under the SGST/CGST
Act provided that the application for
registration or the Unique Identity
Number has not been rejected under
SGST/CGST Act within the time
specified in sub-section (8).
(13) The Central or a State
Government may, on the recommendation of the
Council, by notification, specify the
category of persons who may be exempted
from obtaining registration under this Act.
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