(1) Every person who is liable to be registered under section 22 or section 24 shall apply for registration in […]

Notwithstanding anything contained in sub-section (1) of section 22, the following categories of persons shall be required to be registered

(1) The following persons shall not be liable to registration, namely:–– (a) any person engaged exclusively in the business of

(1) Every supplier shall be liable to be registered under this Act in the State or Union territory, other than

Where the Input Service Distributor distributes the credit in contravention of the provisions contained in section 20 resulting in excess

(1) The Input Service Distributor shall distribute the credit of central tax as central tax or integrated tax and integrated

(1) The principal shall, subject to such conditions and restrictions as may be prescribed, be allowed input tax credit on

(1) Subject to such conditions and restrictions as may be prescribed— (a) a person who has applied for registration under

(1) Where the goods or services or both are used by the registered person partly for the purpose of any

(1) Every registered person shall, subject to such conditions and restrictions as may be prescribed and, in the manner, specified