GST registration requirement: unregistered persons cannot collect tax nor claim input tax credit under GST. Entitlement to Input Tax Credit and the authority to collect GST are contingent on registration; an unregistered person cannot lawfully collect GST from ... Summary
GST registration requirement: unregistered persons cannot collect tax nor claim input tax credit under GST.
Entitlement to Input Tax Credit and the authority to collect GST are contingent on registration; an unregistered person cannot lawfully collect GST from customers or claim input tax credit for GST paid on inputs.
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