Sri Lanka Consolidated Acts

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Goods And Services Tax Act (No. 34 of 1996) - Sect 13

Registered person

13. Where any person-
(a) makes an application for registration under section 10 or section 12, such person shall be registered under this Act;
(b) has not made an application for registration but where the Commissioner-General is of opinion having regard to the nature and the transactions carried on or carried out by him, that such person is liable to be registered under this Act, he shall after affording such person an opportunity of being heard, register such person with effect from such date as may be determined by him.


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