Last updated at May 29, 2018 by Teachoo
A “taxable person” is a person who is registered
or
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
Chapter 2: Supply under GST
What is Meaning of Supply?
Important Points of Supply to Attract GST
1. Supply should be of goods or services
Supply should be made for a consideration
Supply should be made in the course or furtherance of business
Supply must be by Taxable Person You are here
Supply should be a taxable supply
Supply Without Consideration
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