The Government of India has made changes in the GST provisions by making amendments in the Act itself vide Notification No. 02/2019 – Central Tax dated 29.01.2019 and made 01.02.2019 as the effective date for such changes. An attempt has been through this article to analyze the changes made by the CGST (Amendment) Act 2018 […]
Chapter VI of The Central Goods and Services Act 2017 (CGST Act) deals with Registration. Section 22 deals with Person liable for registration; Section 23 deals with Persons not liable for registration and Section 24 deals with Compulsory registration in certain cases.
