CMA Intermediate · Direct and Indirect Taxation · Registration
Under section 25 of the CGST Act, 2017, if a person who is liable to be registered fails to obtain registration, what may the proper officer do?
The proper officer may proceed to register the person in the prescribed manner, without prejudice to any other action under the Act or other law. A Unique Identity Number is meant for entities like embassies and UN agencies, not defaulters.
- AOnly impose a penalty and wait for the person to apply
- BProceed to register such person in the prescribed manner, without prejudice to other action under lawCorrect
- CGrant a Unique Identity Number to the person
- DTreat the person as a casual taxable person
Explanation
Section 25(8) empowers the proper officer to proceed to register a liable person who fails to obtain registration, in the prescribed manner, without prejudice to other action. A Unique Identity Number under section 25(9) is for UN agencies, embassies and similar notified persons, so it is wrong.
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