Section 15, The Goods and Services Tax Act, 2009

(1) A person is required to apply for registrationunder this Act on the last day of any month, if– (a) the person exceeded the registration threshold in the period of 12 or lesser months ending on that day; (b) the person exceeded one-third of the registration threshold in the period of 4 months ending on that day; or (c) there are reasonable grounds to expect that the person will exceed the registration threshold in the twelve-month period commencing on the following day. (2) Subject to subsection (3), the registration threshold is a GST-exclusive turnover of taxable supplies in any twelve month period exceeding Le 200,000,000 and may be amended by statutory instrument. (3) In determining whether a person has exceeded the registration threshold under subsection (2)– (a) the value of supplies made by the person is treated as if it did not include- (i) the value of a supply that is not taxable or that would not be a taxable supply if the person were registered; (ii) the value of a supply by way of sale of one or more capital assets of the person; (iii) the value of a supply made solely as a consequence of the person selling the person’s taxable activity or part of that taxable activity; or (iv) the value of supplies made solely as a consequence of the person permanently ceasing to carry on its taxable activity; (b) the value of supplies made by the person includes the value of supplies the person would be treated as making under section 24 if the person were registered; and (c) the Commissioner-General may require the person to include the value of supplies made by a related person if he is satisfied that it is appropriate to do so due to the nature of the activities carried out by the related person, the way in which the taxable activities of the taxable person and the related person are carried on, the connections between those persons or between the activities carried on by them or any other factors that the Commissioner-General considers to be relevant . (4) A person is required to apply for registration, irrespective of whether the person exceeds the registration threshold– (a) if the person is a government entity or a local council that carries on a taxable activity, at the earlier of the day 2 months before the day referred to in subsection (1) of section 1 or 7 days before the date on which the person commences carrying on a taxable activity; or (b) if the person is a promoter of public entertainment or a licensee or proprietor of a place of public entertainment, the earlier of 7 days before the day on which the person commences carrying on a taxable activity or a day not later than 2 days before the entertainment will be provided. 26 27 Application for registra- (5) A person who is not required to apply for registration may apply for registration if the person is carrying on a taxable activity and makes or intends to make supplies that would be taxable if the person were registered. (6) An application for registration shall be made to the Commissioner-General in the prescribed form and, in the case of a person who is required to apply for registration, shall be lodged with the Commissioner-General within 30 days of the date on which the person is required to apply for registration (7) For the purposes of paragraph (b) of the definition of a taxable person, a person is not a taxable person under that paragraph– (a) unless the prescribed period for applying for registration has elapsed without the person having submitted an application for registration; or (b) if the person submitted an application for registration within the prescribed period but that application has not yet been dealt with by the Commissioner-General, and for the purposes of this subsection, defects in the form or content of an application for registration not affecting the substance do not make the person a taxable person.