Registration of taxable persons is the core issue of any fiscal taxation system and as such the Goods And Services Tax regime is not going to be any exception to it . The Government of India has already uploaded the rules relating to “Registration of Taxable Persons ” in the public domain and the Revised Model Goods and Services Tax Act, 2016 has also been uploaded for the perusal of the people . However these rules and the related laws need a very careful and comprehensive study as the Goods and Services Tax will include in its umbrella not only the usual taxable persons but also the casual taxable persons , non-resident taxable persons , persons liable to deduct tax at source and persons liable to collect tax at source . The transactions of e-commerce have also been included in the periphery of this innovative taxation system and as such the ambit of registration has also been expanded due to these emerging concepts .
I have written an article on “Registration In GST Regime” discussing the entire law and related rules which have been approved by the GST Council. Hope this article will be very useful not only to the officials but also to the practitioners and the persons likely to be registered in the GST regime . This article is published in first fortnightly issue of February,2017 of VAT LAW JOURNAL