The rule defines an applicant beneath Sub-Rule 1 as a Each and every particular person, other than a non-resident taxable particular person, a individual necessary to deduct tax at source beneath section 37 and a particular person necessary to collect tax at supply beneath section 43C, who is liable to be registered under sub-section (1) of section 19 and each particular person seeking registration beneath sub-section (3) of section 19”.The government's selection not to have GST will produce added disturbance for businesses and conversion to the new RSST platform will entail added fees for companies.

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