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Section 13

Application for registration

of Service Tax Act 2018

ActIn forceProvision 14 of 127
Section 13

(2)

Upon receipt of the application under subsection (1), the

Director General may approve the registration, subject to such conditions as he deems fit.

(3)

The Director General shall register the person under subsection (1) with effect from the first day of the month following the month in which the application under subsection (1) is made or from such earlier date as may be agreed between the Director General and the person but such date shall not be earlier than the date the person becomes liable to be registered.

(4)

Where any person fails to comply with subsection (1), the

Director General shall register that person on the date as the Director

General may determine but not earlier than the date he is liable to be registered under section 12.

(5)

Any person who fails to comply with subsection (1) commits an offence.

(6)

This section shall not apply to a foreign service provider.