https://www.taxtmi.com/manuals?id=1714 Registration under the GST regime requires obtaining a unique taxpayer identification number, which legally authorises a supplier to collect tax and to claim input tax credit on inward supplies. Registration legitimises the supplier, enables passing tax burden to recipients, and permits utilisation of input tax credits, ensuring a national seamless flow of credit. The statutory category of taxable person covers those registered or liable to register, and the GST Council recommends turnover thresholds for exemption while administrative measures address fraudulent registrations. en-us Wed, 09 Aug 2017 16:04:00 +0530 Wed, 23 Aug 2023 11:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=1714 Registration under the GST regime requires obtaining a unique taxpayer identification number, which legally authorises a supplier to collect tax and to claim input tax credit on inward supplies. Registration legitimises the supplier, enables passing tax burden to recipients, and permits utilisation of input tax credits, ensuring a national seamless flow of credit. The statutory category of taxable person covers those registered or liable to register, and the GST Council recommends turnover thresholds for exemption while administrative measures address fraudulent registrations. Manuals GST Wed, 09 Aug 2017 16:04:00 +0530 https://www.taxtmi.com/manuals?id=1714