Every person who is liable to be registered under section 22 or
section 24 shall apply for registration 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 casua l taxable person or a nonresident taxable
person shall apply for registration at least five days prior to the
commencement of business.
Provided further that a person having a unit, as defined in the Special
Economic Zones Act, 2005, in a Special Economic Zone or being a
Special Economic Zone developer shall have to apply for a separate
registration, as distinct from his place of business located outside the
Special Economic Zone in the same State]
[insertion of new proviso by 2019 Amd Act.s13(a)]
Explanation. - Every person who makes a supply from the territorial
waters of India shall obtain registration in the State where the
nearest point of the appropriate baseline is located in the State.
(2) A person seeking registration under this Act shall b e granted a
single registration:
Provided that a person having multiple places of business in the
State may be granted a separate registration for each such place of
business, subject to such conditions as may be prescribed."].
[insertion of new proviso by 2019 Amd Act.s13(b)]
(3) A person, though not liable to be registered under section 22or
section 24 may get himself registered voluntarily, and all provisions
of this Act, as are applicable to a registered person, shall apply to such
person.
(4) A person who has obtained or is required to obtain more than one
registration, whether in one State or Union territory or more than
one State or Union territory shall, in respect of each such registration,
be treated as distinct persons for the purposes of this Act.
(5) Where a person who has obtained or is required to obtain
registration in a State or Union territory in respect of an
establishment, has an establishment in another State or Union
territory, then such establishments shall be treated as establishments
of distinct persons for the purposes of this Act.
(6) Every person shall have a Permanent Account Number issued
under the Income -tax Act, 1961 in order to be eligible for grant of
registration:
Provided that a person required to deduct tax under section 51 may
have, in lieu of a Permanent Account Number, a Tax Deduction and
Collection Account Number issued under the said Act in order to be
eligible for grant of registration.
(7) Notwithstanding anything contained in subsection (6), a non -
resident taxable person may be granted registration under sub -
section (1) on the basis of such other documents as may be
prescribed.
(8) Where a person who is liable to be registered under this Act fails
to obtain registration, the proper officer may, witho ut prejudice to
any action which may be taken under this Act or under any other law
for the time being in force, proceed to register such person in such
manner as may be prescribed.
(9) Notwithstanding anything contained in subsection (1),-
(a) any specialised agency of the United Nations Organisation or any
Multilateral Financial Institution and Organisation notified under the
United Nations (Privileges and Immunities) Act, 1947, Consulate or
Embassy of foreign countries; and
(b) any other person or class of persons, as may be notified by the
Commissioner, shall be granted a Unique Identity Number in such
manner and for such purposes, including refund of taxes on the
notified supplies of goods or services or both received by them, as
may be prescribed.
(10) The registration or the Unique Identity Number shall be granted
or rejected after due verification in such manner and within such
period as may be prescribed.
(11) A certificate of registration shall be issued in such form and with
effect from such date as may be prescribed.
(12) A registration or a Unique Identity Number shall be deemed to
have been granted after the expiry of the period prescribed under
subsection (10), if no deficiency has been communicated to the
applicant within that period.
Deemed registration.-
Section 25 • THE ASSAM GOODS AND SERVICES TAX ACT, 2017
Section 25.(1). 1
assam-goods-and-services-tax-act-2017-sec-25.json
•
Section 25
{
"act_title": "THE ASSAM GOODS AND SERVICES TAX ACT, 2017",
"act_slug": "assam-goods-and-services-tax-act-2017",
"section_label": "Section",
"section": {
"number": "25",
"title": "Section 25.(1). 1",
"chapter": null,
"content": "Every person who is liable to be registered under section 22 or \nsection 24 shall apply for registration within thirty days from the date \non which he becomes liable to registration, in such manner and \nsubject to such conditions as may be prescribed: \nProvided that a casua l taxable person or a nonresident taxable \nperson shall apply for registration at least five days prior to the \ncommencement of business. \nProvided further that a person having a unit, as defined in the Special \nEconomic Zones Act, 2005, in a Special Economic Zone or being a \nSpecial Economic Zone developer shall have to apply for a separate \nregistration, as distinct from his place of business located outside the \nSpecial Economic Zone in the same State] \n[insertion of new proviso by 2019 Amd Act.s13(a)] \n \nExplanation. - Every person who makes a supply from the territorial \nwaters of India shall obtain registration in the State where the \nnearest point of the appropriate baseline is located in the State. \n(2) A person seeking registration under this Act shall b e granted a \nsingle registration: \nProvided that a person having multiple places of business in the \nState may be granted a separate registration for each such place of \nbusiness, subject to such conditions as may be prescribed.\"]. \n[insertion of new proviso by 2019 Amd Act.s13(b)] \n(3) A person, though not liable to be registered under section 22or \nsection 24 may get himself registered voluntarily, and all provisions \nof this Act, as are applicable to a registered person, shall apply to such \nperson. \n(4) A person who has obtained or is required to obtain more than one \nregistration, whether in one State or Union territory or more than \none State or Union territory shall, in respect of each such registration, \nbe treated as distinct persons for the purposes of this Act. \n(5) Where a person who has obtained or is required to obtain \nregistration in a State or Union territory in respect of an \nestablishment, has an establishment in another State or Union \nterritory, then such establishments shall be treated as establishments \nof distinct persons for the purposes of this Act. \n(6) Every person shall have a Permanent Account Number issued \nunder the Income -tax Act, 1961 in order to be eligible for grant of \nregistration: \nProvided that a person required to deduct tax under section 51 may \nhave, in lieu of a Permanent Account Number, a Tax Deduction and \nCollection Account Number issued under the said Act in order to be \neligible for grant of registration. \n(7) Notwithstanding anything contained in subsection (6), a non -\nresident taxable person may be granted registration under sub -\nsection (1) on the basis of such other documents as may be \nprescribed. \n(8) Where a person who is liable to be registered under this Act fails \nto obtain registration, the proper officer may, witho ut prejudice to \nany action which may be taken under this Act or under any other law \nfor the time being in force, proceed to register such person in such \nmanner as may be prescribed. \n(9) Notwithstanding anything contained in subsection (1),- \n(a) any specialised agency of the United Nations Organisation or any \nMultilateral Financial Institution and Organisation notified under the \nUnited Nations (Privileges and Immunities) Act, 1947, Consulate or \nEmbassy of foreign countries; and \n(b) any other person or class of persons, as may be notified by the \nCommissioner, shall be granted a Unique Identity Number in such \nmanner and for such purposes, including refund of taxes on the \nnotified supplies of goods or services or both received by them, as \nmay be prescribed. \n(10) The registration or the Unique Identity Number shall be granted \nor rejected after due verification in such manner and within such \nperiod as may be prescribed. \n(11) A certificate of registration shall be issued in such form and with \neffect from such date as may be prescribed. \n(12) A registration or a Unique Identity Number shall be deemed to \nhave been granted after the expiry of the period prescribed under \nsubsection (10), if no deficiency has been communicated to the \napplicant within that period. \nDeemed registration.-",
"footnote": "",
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"sort_order": 270
},
"prev_section": "24",
"next_section": "26"
}