Applicability of Section 25(6B) and 25(6c)

As per Notification No. 03/2021 CGST Act, here is the list of persons to whom provision of Section 25(6B) and 25(6c) will not apply:

1. Not an Indian Citizen; or
2. Central government and state government department or establishment; or
3. A local authority; or
4. A PSU; or
5. Any person who is applying for registration under Section 25(9) of the CGST Act.

Read more about Notification No. 03/2021