Welcome to your Ch 5: Definition of Person (1 to 5)
1. As per section 2(84) person…………………… (Fill in the blanks)
2. As per section 2(107) taxable person means a person who is registered or is liable to be registered under ………………… (Fill in the blanks)
3. Examine the following statements .
i. Registered person is a taxable person.
ii. A person having unique identity number is a registered person but not a taxable person.
4. Examine the following statements
i. A person having one business in Delhi and the other
business in Haryana requires compulsory registration
in both the States if their aggregate turnover exceeds
the specified limit.
ii. A person having one business in Noida Uttar Pradesh
and the another unit in Special economic zone located
in Uttar Pradesh requires compulsory registration of
both the businesses even if their aggregate turnover do
not exceeds the specified limit.
5.Whether more than one establishment of business located in in Telangana of same person having a same PAN can registered as distinct person?
