The Central Goods and Services Act, 2017 (CGST Act) Section 29 – Cancellation or suspension of registration (1) The proper officer may, either on his own motion or on an application filed by the registered person or by his legal heirs, in case of death of such person, cancel the registration, in such manner and
The Central Goods and Services Act, 2017 (CGST Act) Section 28 – Amendment of registration. (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
The Central Goods and Services Act, 2017 (CGST Act) Section 27 – Special provisions relating to casual taxable person and non-resident taxable person (1) The certificate of registration issued to a casual taxable person or a non-resident taxable person shall be valid for the period specified in the application for registration or ninety days from
The Central Goods and Services Act, 2017 (CGST Act) Section 26 – Deemed registration (1) The grant of registration or the Unique Identity Number under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act shall be deemed to be a grant of registration or the Unique Identity Number
The Central Goods and Services Act, 2017 (CGST Act) Section 25 – Procedure for registration (1) Every person who is liable to be registered under section 22 or section 24 shall apply for registration in every such State or Union territory in which he is so liable within thirty days from the date on which he becomes liable
The Central Goods and Services Act, 2017 (CGST Act) Section 24 – Compulsory registration in certain cases. Notwithstanding anything contained in sub-section (1) of section 22 the following categories of persons shall be required to be registered under this Act–– (i) persons making any inter-State taxable supply. (ii) casual taxable persons making taxable supply. (iii) persons
The Central Goods and Services Act, 2017 (CGST Act) Section 23 – Persons not liable for registration. (1) The following persons shall not be liable to registration namely:–– (a) any person engaged exclusively in the business of supplying goods or services or both that are not liable to tax or wholly exempt from tax under
The Central Goods and Services Act, 2017 (CGST Act) Section 22 – Persons liable for registration (1) Every supplier shall be liable to be registered under this Act in the State or Union territory other than special category States, from where he makes a taxable supply of goods or services or both if his aggregate
Section 25 of The Indian Evidence Act, 1872 25. Confession to police officer not to be proved.—No confession made to a police officer1, shall be proved as against a person accused of any offence.—No confession made to a police officer1, shall be proved as against a person accused of any offence.” Complete: the-indian-evidence-act-1872
Section 23 of The Indian Evidence Act, 1872 23. Admissions in civil cases, when relevant.—In civil cases no admission is relevant, if it is made either upon an express condition that evidence of it is not to be given, or under circumstances from which the Court can infer that the parties agreed together that evidence