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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Assam GST Act 2017: Registration Rules for Liable Individuals, Business Verticals, and Voluntary Applicants Under Sections 22 & 24.</h1> Under the Assam Goods and Services Tax Act, 2017, individuals liable for registration under sections 22 or 24 must apply within thirty days of becoming liable. Casual or non-resident taxable persons must register at least five days before starting business. Registration is generally single, but separate registrations for multiple business verticals are allowed. Voluntary registration is permitted, and each registration is treated as distinct. A Permanent Account Number is required, except for non-resident taxable persons who may use other documents. Certain entities, like UN agencies, receive a Unique Identity Number. Registration decisions follow verification, with automatic approval if no deficiencies are communicated within the prescribed period.
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