Gst Portal Online

Example: A individual who has a place of business in Bangalore supplies taxable consulting services in Pune exactly where he has no place of enterprise would be treated as a casual taxable particular person in Pune. This has triggered hindrance for filing the returns on time by the taxpayers.In terms of sub-section (eight) of Section 25, where a particular person who is liable to be registered below this Act fails to receive registration, the appropriate officer may, with no prejudice to any action which may be taken under this Act, or beneath any other law for the time being in force, proceed

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