The Central Board of Indirect Taxes and Customs (CBIC) has notified the addition of ‘One Person Company’ in Goods and Services Tax (GST) Registration form GST REG-01. The notification, dated 26 October, stated: – “In the said rules, in FORM GST REG-01, in PART-B, in serial number 2, after clause (xiv), the following clause shall…
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