Section 184
Registration before effective date
of Goods and Services Tax Act 2014
ActRepealedProvision 184 of 218
Section 184
(2)
Any person who is liable to be registered under subsection (1)
shall apply to the Director General to be registered and the application shall be made three months before the effective date.
(3)
The Director General may register the person under subsection (1) on or from the effective date.
(4)
Any person who contravenes subsection (2) commits an offence.
Effect on sales tax and service tax