Tag Archives: Section 23(6) of Revised Model GST

Can GST officer suo-moto register any person under GST

By | March 9, 2017

Can department suo-moto register any person under GST? If yes, under what circumstances. Answer: Yes, if during the course of any search, survey, inspection, enquiry or any other proceedings under the Act, the proper officer finds that the person liable for registration has not registered himself. He would, using the powers granted under Section 23(6) of… Read More »