* Section 22: Liability for Registration
* Turnover Thresholds (Goods: ₹ 40/20 lakhs, Services: ₹ 20 lakhs)
* Previous Law Registrants
* Section 23: Non-Liability for Registration
* Agriculturists (Specific Exemptions)
* Section 24: Compulsory Registration
* Inter-State Supply
* Casual Taxable Person
* Reverse Charge
* E-commerce Operators (Specific Cases)
* Non-Resident Taxable Person
* TDS Deductors
* Agents
* Input Service Distributor
* Suppliers through TCS-liable ECOs
* OIDAR (Outside India)
* Section 25: Registration Procedure
* Online Application
* PAN Requirement
* Single Registration (Per State)
* Distinct Business Verticals
* Section 26: Deemed Registration
* Non-Action by Officer (Within Timeframe)
* Section 27: Special Persons (Casual/Non-Resident)
* Advance Tax Deposit
* Limited Validity
* Section 28: Amendment of Registration
* Changes to Particulars
* Defined Process
* Section 29: Cancellation/Suspension
* Grounds for Cancellation (Officer/Taxpayer)
* Section 30: Revocation of Cancellation
* Application for Reinstatement
* Defined Process
No comments:
Post a Comment