Q 60. Is there a provision for a person to get himself voluntarily registered though he may not be liable to pay GST?

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Ans. Yes. In terms of Sub-section (3) of Section 19, a person, though not liable to be registered under Schedule III, may get himself registered voluntarily, and all provisions of this Act, as are applicable to a registered taxable person, shall apply to such person. [ As per FAQ on GST published by NACEN ]…

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