Effective date of registration depends on application timing: liability date if timely, otherwise date of grant or order. If an application is filed within thirty days of becoming liable, the effective date of registration is the date the person became liable; if filed after thirty days, the effective date is the date of grant of registration; for voluntary registration while below the threshold exemption limit, the effective date is the date of the registration order.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Effective date of registration depends on application timing: liability date if timely, otherwise date of grant or order.
If an application is filed within thirty days of becoming liable, the effective date of registration is the date the person became liable; if filed after thirty days, the effective date is the date of grant of registration; for voluntary registration while below the threshold exemption limit, the effective date is the date of the registration order.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
