Persons liable for registration.
Section 22
GST – States
REGISTRATION
Mizoram Goods and Services Tax Act, 2017
CHAPTER VI
Registration
22. Persons liable for registration.-
(1) Every supplier making a taxable supply of goods or services or both in the State, shall be liable to be registered under this Act if his aggregate turnover in a financial year exceeds ten lakh rupees:
Provided that the grant of registration certificate under this Act shall be subject to, and not in derogation to the conditions and provisions laid down under the prevailing/extant Bengal Eastern Frontier Regulation, 1873 or any order/notification passed by the Government thereunder or any other Regulation being in force in the State or in any part
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tion of a scheme or an arrangement for amalgamation or, as the case may be, de-merger of two or more companies pursuant to an order of a High Court, Tribunal or otherwise, the transferee shall be liable to be registered, with effect from the date on which the Registrar of Companies issues a certificate of incorporation giving effect to such order of the High Court or Tribunal.
Explanation.- For the purposes of this section,-
(i) the expression “aggregate turnover” shall include all supplies made by the taxable person, whether on his own account or made on behalf of all his principals;
(ii) the supply of goods, after completion of job work, by a registered job worker shall be treated as the supply of goods by the principal referred to
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