Registration

(1) If a person applies for registration and the Commissioner is satisfied that the person is required to apply for registration, the Commissioner– (a) shall cause the person to be registered; and (b) within 14 days of the date on which the application was received, shall notify the person of the registration by notice in writing, and the date of effect of the registration shall be the beginning of the following month. (2) If the Commissioner is satisfied that a person is required to apply for registration and the person has not applied for registration within the time limit given in section 22(2), the Commissioner may cause that person to be registered. (3) If a person applies for registration and the Commissioner is satisfied that the person is not required to apply for registration, he shall cause the person to be registered if he is satisfied that– (a) the person is making, or will make, supplies that would be taxable if the person were (b) the person has a fixed place at which the person’s business is carried on; (c) there are reasonable grounds to believe that the person will keep proper records and lodge regular and reliable GST returns; and (d) if the person has commenced carrying on a business, the person– (i) has kept proper records of its business; and 44 (ii) complied with its obligations under other taxation laws, including laws relating to customs. (4) If the Commissioner registers a person who is not required to apply for registration– (a) he shall notify the person of the registration by notice in writing issued no later than one month after the day on which the person applied to be registered; (b) the date of effect of the registration may be the date requested by the person in the application unless the Commissioner determines that a different date is appropriate having regard to the factors referred to in sub-section (3), the date on which the person commences or intends to commence carrying on business, and any other relevant factors. (5) If the Commissioner decides not to register a person who applies for registration, he must, within one month of receiving the application, notify the person by notice in writing stating the reasons for his decision and outlining the person’s rights of appeal and objection against the decision under Part III,