Sri Lanka Consolidated Acts

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Goods And Services Tax Act (No. 34 of 1996) - Sect 11

Importers of goods to notify Commissioner General

11.
(1) Every person who is an importer of goods into Sri Lanka shall be liable to notify the Commissioner- General nor later than fourteen days prior to the cleaning of such goods, and obtain from the Commissioner- General an identification number for the clearing of such goods ;
(2) Every importer liable to notify the Commissioner-General and obtain an identification number under subsection (1) shall make an application in the specified form to the Commissioner-General.

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