Application for registration:

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Application for registration: (1) Any person engaged in any transaction at the time of the commencement of the Act shall file an application for registration to the concerned Tax Officer, in the format as set forth in Schedule -1 within 90 days of the commencement of the Act.

(2) A person who desires to be engaged in any transaction after the commencement of the Act shall file an application for registration to the concerned Tax Officer, in the format as set forth in Schedule -1 prior to the commencement of such transaction

(3) In case a person filing application for registration pursuant to Sub-rule (1) or (2) is a partner, the application must be filed along with the complete details of the partnership in the format as set forth in Schedule -1.

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