Section 31A 1[Facility of digital payment to recipient.  The Government may, on the recommendations of the Council, prescribe a class of registered persons who shall provide prescribed modes of electronic...

Section 31 Tax invoice (1) A registered person supplying taxable goods shall, before or at the time of,- (a) removal of goods for supply to the recipient, where the supply...

Section 30 Revocation of cancellation of registration (1) Subject to such conditions as may be prescribed, any registered person, whose registration is cancelled by the proper officer on his own...

Section 29 Cancellation 1[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,...

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...

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 nonresident taxable person shall...

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...