Our Services
Under GST law, the concept of taxable person is significant since tax on supplies of goods and/services, is to be paid by a taxable person. So, we need to understand the concept of taxable person. As per section 2(107) of the CGST Act, taxable person means a person who is registered or liable to be registered under section 22 or section 24 of CGST Act 2017.
Thus, even an unregistered person who is liable to be registered is a taxable person. Similarly, a person not liable to be registered, but has taken voluntary registration and got himself registered is also a taxable person.
DVKS & Associates will first of all help you to know whether Registration is required for your Business or not? And once the Registration provisions are applicable, our team will guide you with List of Documents required for obtaining GST registration in a timely manner.