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of <h1>Proper Officer Can Register Individuals Under Section 19(5) If They Fail to Comply with GST Requirements.</h1> The Department, through the proper officer, can initiate registration of a person under the Act on its own accord. According to sub-section (5) of Section 19, if an individual required to register under the Act fails to do so, the proper officer is authorized to register that person. This action can be taken without affecting any other legal actions that are or may be pursued under the Model Goods and Services Tax Law (MGL) or any other applicable law.
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