Goods and Services Tax Act 1993 · 2020 Revised Edition · Part 6 · Special Cases
28A. Application to persons registered by virtue of Seventh Schedule supplies
Feedback & supportLast amended by an amending law of 2019. 2 amendments in all.
Subject to subsections (2) and (5), the following do not apply to a registered (Seventh Schedule — pay only) person:
Part 4;
section 32(1);
section 44 in relation to the Seventh Schedule supplies of the person;
any regulations relating to invoices and receipts, and the display of prices, for the Seventh Schedule supplies of the person.
The person may apply to the Comptroller for all provisions mentioned in subsection (1) to apply to the person.
Comptroller
“Comptroller” means the Comptroller of Goods and Services Tax appointed under section 4 and includes for all purposes of this Act, except the exercise of the powers conferred upon the Comptroller by section 5(2), a Deputy Comptroller or an Assistant Comptroller;
The application must be in such form and manner, and be made within such time, as the Comptroller may require.
The Comptroller may approve the application subject to such conditions as the Comptroller may impose.
Upon approval of the application, the provisions mentioned in subsection (1) apply to the person subject to such modifications as may be prescribed by regulations made under section 86.