Section 16, The Goods and Services Tax Act, 2009

(1) If a person applies for registration and the Commissioner-General is satisfied that the person is required to apply for registration, the Commissioner-General– (a) shall register the person; and (b) within 21 days of the date of the receipt of the application for registration, shall notify the person of the registration by notice in writing; and (c) the date of effect of the registration shall be the date on which the person was required to be registered. (2) A group of taxable persons may with the approval of the Commissioner-General, be treated for the purposes of GST as one taxable person provided each member of the group undertakes to be jointly and severally liable for any contravention of this Act (3) If a promoter of public entertainment or a licensee or proprietor of a place of public entertainment is required to apply for registration under paragraph (b) of subsection (4) of section 15, the Commissioner-General shall register that person not later than the earlier of– (a) the day on which the person commences to carry on a taxable activity; or (b) one day before the entertainment is to be provided. (4) If the Commissioner-General is satisfied that a person is required to apply for registration and the person has not applied for registration within the time limit prescribed in section 15, the Commissioner-General shall register that person with effect from the correct effective date of registration. (5) If a person applies for registration and the Commissioner General is not satisfied that the person is required to apply for registration, he shall register the person if he is satisfied that– (a) the person is making or will make, supplies that would be taxable if the person were registered; (b) the person has a fixed place or places at which the person’s taxable activity is carried on; 28 29 Registration of persons. (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 taxable activity, the person has– (i) kept proper records in relation to its taxable activity; and (ii) complied with its obligations under other taxation laws, including laws relating to customs. (6) If for the protection of revenue, the Commissioner-General 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 not later than 21 days after the day on which the person applied to be registered; (b) the date of effect of the registration shall be the date requested by the person in the application or such later date as the Commissioner-General reasonably determines, based on the information available to him, to be the date on which the person will commence carrying on a taxable activity; but the date should not be less than 7 days after the date on which the notice is given. (7) The Commissioner-General shall issue a registered person with a GST registration certificate which shall be in the prescribed form and it shall include the date on which the registration takes effect and the person’s TIN. (8) A person who fails to apply for registration when required to do so shall be deemed as having registered with effect from the date of effect of the registration prescribed in section 15 and the Commissioner-General shall notify the person in writing within 30 days of the facts being established. (9) A registered person shall display the original copy of its GST registration certificate in a prominent position at the principal place at which the person carries on its taxable activity, and shall display a certified copy of the certificate obtained from the Commissioner-General in every other place in which it carries on its taxable activity. (10) A registered person shall notify the Commissioner- General in writing of a change in the name (including business name or other trading name), address, place of business, control or nature of the taxable activity carried on by the person, within 14 days of the change occurring. (11) If the Commissioner-General decides not to register a person who applies for registration, he shall, within 28 days of receiving the application, notify the person in writing of the reasons for his decision and outlining the person’s rights to object and appeal against the decision under Part XVII.