Section 55, The Goods and Services Tax Act, 2009

(1) A person is required to apply to the Commissioner- General for registration under this Act not later than 2 months before the commencement date referred to in subsection (1) of section 1 if, considering the total value of supplies made or to be made by the person in the course or furtherance of the person’s taxable activity, the person would have been required to apply for registration under section 15 on or before that date if this Act had come into operation 12 months before that date. 78 79 Currency. GST– inclusive or exclusive pricing. Registration at commencement of GST. (2) A person who is not required to be registered under subsection (1) is required to apply for registration under this Act on any subsequent day before the date referred to in subsection (2) of section 1, if on that day paragraph (c) of subsection (1) of section 15 would have applied to that person if this Act had come in operation 12 months before that day. (3) Notwithstanding section 16, if a person is required to apply for registration under subsection (1) or (2) the date of effect of the registration is the date of the coming into operation of this Act. (4) If, prior to the date on which this section commenced— (a) a person purported to lodge an application for registration under this Act; (b) the Commissioner-General purported to register a person under this Act; (c) the Commissioner-General purported to issue a person with a TIN; or (d) the Commissioner-General purported to issue a GST registration certificate under this Act, the application, registration, TIN or certificate, as applicable, is treated for all purposes as if it were made on the date of the commencement of this section. (5) If the Commissioner-General is satisfied that a person was or is required to apply for registration under subsection (1) or (2) and the person has not applied for registration as required, the Commissioner-General may register that person with effect from the date on which the person would have been registered had it applied at the correct time under Part III, and notify that person within 30 days of the facts being established to the satisfaction of the Commissioner-General. (6) In respect of a registration effected under subsection (5), the Commissioner-General may assess the GST payable by or refundable to the person with effect from the date of registration in the form and manner prescribed in section 42. PART XV–INTEREST, PENALTIES AND OFFENCES