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

  1. Taxation for CA, CS, CMA Bcom M Com Exams May - June 2018
  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 8 years. He provides courses for Practical Accounts, Taxation and Efiling at teachoo.com .