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Registered person definition excludes entities with Unique Identity Number, narrowing GST registration scope and reporting obligations. Definitions in the Goods and Services Tax Settlement of Funds Rules, 2017 specify institutional parties and key terms: 'Authorities' (including the Board, State Tax Nodal Authority, Principal Chief Controller of Accounts, Central Board of Excise and Customs, and State Accounting Authorities); 'Board' as the Central Board of Excise and Customs; 'Government' as the Central Government; define input tax credit; define registered person as registered under the Central GST Act but excluding holders of a Unique Identity Number; 'reports' and State authorities; and defer undefined terms to the GST Acts.
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.
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<h1>Registered person definition excludes entities with Unique Identity Number, narrowing GST registration scope and reporting obligations.</h1> Definitions in the Goods and Services Tax Settlement of Funds Rules, 2017 specify institutional parties and key terms: 'Authorities' (including the Board, State Tax Nodal Authority, Principal Chief Controller of Accounts, Central Board of Excise and Customs, and State Accounting Authorities); 'Board' as the Central Board of Excise and Customs; 'Government' as the Central Government; define input tax credit; define registered person as registered under the Central GST Act but excluding holders of a Unique Identity Number; 'reports' and State authorities; and defer undefined terms to the GST Acts.
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