Saturday, 7 January 2017

Section-25. Amendment of registration

                     Section-25.                                          Amendment of registration


(1) Every registered taxable person and a person to whom a unique identity number
has been assigned shall inform the proper officer of any changes in the
information furnished at the time of registration, or that furnished subsequently,
in the manner and within such period as may be prescribed.

(2) The proper officer may, on the basis of information furnished under sub-section (1) 
or as ascertained by him, approve or reject amendments in the registration
particulars in the manner and within such period as may be prescribed:

PROVIDED that approval of the proper officer shall not be required in respect of
amendment of such particulars as may be prescribed.

(3) The proper officer shall not reject the request for amendment in the registration
particulars without giving a notice to show cause and without giving the person a
reasonable opportunity of being heard.

(4) Any rejection or, as the case may be, approval of amendments under the CGST
Act/SGST Act shall be deemed to be a rejection or approval of amendments
under the SGST Act/CGST Act.

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