SUMMARY OF ORDER NO. 09/2019-CENTRAL TAX (PART II) SECTION 32

Order No. 09/2019-Central Tax (Part II) Section 32 pertains to the registration of persons liable to pay tax.

The order states that a person who is liable to pay tax under GST must register themselves within 30 days of becoming liable.

If a person fails to register within the stipulated time, they may be liable to pay a penalty.

The order also specifies the documents that must be submitted for registration, including PAN, Aadhaar, and proof of place of business.

If a person has multiple places of business, they must register each place separately.

The order also allows for the cancellation of registration in certain circumstances, such as if the person is no longer liable to pay tax.

Overall, Order No. 09/2019-Central Tax (Part II) Section 32 provides guidelines for the registration of persons liable to pay tax under GST.