Home Forums CGST Act sec 28:Amendment of registration

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      (1) Every registered 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 subsequent thereto, in such form and 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 such
      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:
      Provided further that the proper officer shall not reject the application for amendment
      in the registration particulars without giving the person an opportunity of being heard.

      (3) Any rejection or approval of amendments under the State Goods and Services Tax
      Act or the Union Territory Goods and Services Tax Act, as the case may be, shall be deemed
      to be a rejection or approval under this Act.

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