Amendment of registration requires notifying changes; officer may approve or reject but must allow hearing. Amendment of registration requires every registered person and any person with a Unique Identity Number to inform the proper officer of changes to registration information in the prescribed form, manner and period. The proper officer may approve or reject amendments subject to prescribed procedure and time limits, with prescribed particulars exempted from approval, and must provide an opportunity of being heard before rejecting an amendment; approvals or rejections under the central goods and services tax law are deemed to apply under this Act.
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.
Amendment of registration requires notifying changes; officer may approve or reject but must allow hearing.
Amendment of registration requires every registered person and any person with a Unique Identity Number to inform the proper officer of changes to registration information in the prescribed form, manner and period. The proper officer may approve or reject amendments subject to prescribed procedure and time limits, with prescribed particulars exempted from approval, and must provide an opportunity of being heard before rejecting an amendment; approvals or rejections under the central goods and services tax law are deemed to apply under this Act.
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