The rule defines an applicant beneath Sub-Rule 1 as goods and services tax registration in india a Every person, other than a non-resident taxable individual, a particular person required to deduct tax at supply beneath section 37 and a person needed to collect tax at supply beneath section 43C, who is liable to be registered beneath sub-section (1) of section 19 and just about every individual looking for registration below sub-section (3) of section 19”.The annual return needed to be submitted along with CA report in prescribed format. 37 - In the case of continuous provide of goods like

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