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Section 14

Voluntary registration

of Service Tax Act 2018

ActIn forceProvision 15 of 124
Section 14
(1)

Any person who is not liable to be registered under section 12

may apply to the Director General for registration as a registered person in the form and manner as determined by the Director General.

(2)

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

Director General may approve the registration from such date as he may determine subject to such conditions as he deems fit.

(3)

This section shall not apply to a foreign service provider.

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