Supply must be by Taxable Person

Last updated at April 16, 2024 by

A “taxable person” is a person who is registered

or

liable to be registered under section 22 or section 24

 

Hence, voluntary registration also covered

Those who are required to take registration but have not taken registration are also covered

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CA Maninder Singh

CA Maninder Singh is a Chartered Accountant for the past 14 years. He also provides Accounts Tax GST Training in Delhi, Kerala and online.