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[Cites 0, Cited by 0] [Section 24(1)] [Section 24] [Entire Act]

State of Punjab - Subsection

Section 24(1)(a) in Punjab Goods and Services Tax Rules, 2017

(a)Every person, other than a person deducting tax at source or an Input Service Distributor, registered under an existing law and having a Permanent Account Number issued under the provisions of the Income-tax Act, 1961 (Act 43 of 1961) shall enrol on the common portal by validating his email address and mobile number, either directly or through a Facilitation Centre notified by the Commissioner.