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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...

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...

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,––...

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...

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...

Section 21 Manner of recovery of credit distributed in excess Where the Input Service Distributor distributes the credit in contravention of the provisions contained in section 20 resulting in excess...

2[Section 20. Manner of distribution of credit by Input Service Distributor.- (1) Any office of the supplier of goods or services or both which receives tax invoices towards the receipt...

Section 19 Taking input tax credit in respect of inputs and capital goods sent for job work (1) The principal shall, subject to such conditions and restrictions as may be...

Section 18 Availability of credit in special circumstances 1) Subject to such conditions and restrictions as may be prescribed- (a) a person who has applied for registration under this Act...

Section 17 Apportionment of credit and blocked credits. (1) Where the goods or services or both are used by the registered person partly for the purpose of any business and...