https://www.taxtmi.com/article/detailed?id=1506 The proviso to Section 21(3) requires applicants to file returns and pay tax during pendency of registration, yet mandatory electronic filing requires a registration number not issued until after departmental inquiry. The article recommends departmental clarification and adoption of provisional registration and e-registration so applicants can e-file returns during pendency, comply with the law, and ease transition to a prospective GST regime. en-us Thu, 10 Nov 2011 07:56:03 +0530 Thu, 10 Nov 2011 07:56:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1506 The proviso to Section 21(3) requires applicants to file returns and pay tax during pendency of registration, yet mandatory electronic filing requires a registration number not issued until after departmental inquiry. The article recommends departmental clarification and adoption of provisional registration and e-registration so applicants can e-file returns during pendency, comply with the law, and ease transition to a prospective GST regime. Articles Value Added Tax - VAT and CST Thu, 10 Nov 2011 07:56:03 +0530 https://www.taxtmi.com/article/detailed?id=1506