Registered person under GST excludes entities holding a Unique Identity Number; registration triggers registration-linked compliance obligations. Definition of Registered person under GST designates a taxable entity registered under the statutory registration regime but expressly excludes persons holding a Unique Identity Number, clarifying that registration-linked obligations and compliance apply to those formally enrolled under the registration requirement while UIN-holders are excluded from that category.
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.
Registered person under GST excludes entities holding a Unique Identity Number; registration triggers registration-linked compliance obligations.
Definition of Registered person under GST designates a taxable entity registered under the statutory registration regime but expressly excludes persons holding a Unique Identity Number, clarifying that registration-linked obligations and compliance apply to those formally enrolled under the registration requirement while UIN-holders are excluded from that category.
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