https://www.taxtmi.com/article/detailed?id=15719 Taxable persons controlling machines or processes in factories for manufacture or production of specified goods must obtain separate factory-wise registration through the prescribed portal process. A temporary certificate permits cess payment pending scrutiny. Registration is subject to examination, hearing for defects, and deemed approval if no decision is made within seven working days. Registration may be cancelled for changed business circumstances, loss of liability, specified contraventions, sustained return default, or fraudulent registration, without affecting prior cess liabilities. Cancellation may be revoked on timely application where sufficient grounds exist. en-us Mon, 12 Jan 2026 12:57:49 +0530 Mon, 12 Jan 2026 12:57:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15719 Taxable persons controlling machines or processes in factories for manufacture or production of specified goods must obtain separate factory-wise registration through the prescribed portal process. A temporary certificate permits cess payment pending scrutiny. Registration is subject to examination, hearing for defects, and deemed approval if no decision is made within seven working days. Registration may be cancelled for changed business circumstances, loss of liability, specified contraventions, sustained return default, or fraudulent registration, without affecting prior cess liabilities. Cancellation may be revoked on timely application where sufficient grounds exist. Articles Goods and Services Tax - GST Mon, 12 Jan 2026 12:57:49 +0530 https://www.taxtmi.com/article/detailed?id=15719