A “taxable person” is a person who is registered


liable to be registered under section 22 or section 24


Hence, voluntary registration also covered

Those who are required to take registration but have not taken registration are also covered

  1. Taxation for CA, CS, CMA Exams May - June 2019
  2. GST for Exams

About the Author

CA Maninder Singh's photo - Expert in Practical Accounts, Taxation and Efiling
CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 10 years. He also provides Accounts Tax GST Training in Delhi and Pune.