Registration exemption for certain non residents and government entities; provisional registration requirements do not apply under GST law. The notification provides that the provisions of sub section (6B) or sub section (6C) of section 25 of the Chhattisgarh Goods and Services Tax Act, 2017 shall not apply to specified categories: non citizens of India; Central or State Government departments or establishments; local authorities; statutory bodies; Public Sector Undertakings; and persons applying under the special registration provision. It supersedes the earlier Notification No. 17/2020 and is effective from 23 February 2021.
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.
Registration exemption for certain non residents and government entities; provisional registration requirements do not apply under GST law.
The notification provides that the provisions of sub section (6B) or sub section (6C) of section 25 of the Chhattisgarh Goods and Services Tax Act, 2017 shall not apply to specified categories: non citizens of India; Central or State Government departments or establishments; local authorities; statutory bodies; Public Sector Undertakings; and persons applying under the special registration provision. It supersedes the earlier Notification No. 17/2020 and is effective from 23 February 2021.
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