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Section 36 – Period of retention of accounts of CGST ACT, 2017 36. Every registered person required to keep and maintain books of account or other records in accordance with the provisions of sub-section (1) of section 35 shall retain them until the expiry of seventy-two months from the due date of furnishing of annual … Continue reading “Section 36 – Period of retention of accounts of CGST ACT, 2017”
Section 35 – Accounts and other records of CGST ACT, 2017 35. (1) Every registered person shall keep and maintain, at his principal place of business, as mentioned in the certificate of registration, a true and correct account of— (a) production or manufacture of goods; (b) inward and outward supply of goods or services or … Continue reading “Section 35 – Accounts and other records of CGST ACT, 2017”
Section 34 – Credit and debit notes of CGST ACT, 2017 34. (1) Where a tax invoice has been issued for supply of any goods or services or both and the taxable value or tax charged in that tax invoice is found to exceed the taxable value or tax payable in respect of such supply, … Continue reading “Section 34 – Credit and debit notes of CGST ACT, 2017”
Section 33 – Amount of tax to be indicated in tax invoice and other documents of CGST ACT, 2017 33. Notwithstanding anything contained in this Act or any other law for the time being in force, where any supply is made for a consideration, every person who is liable to pay tax for such supply … Continue reading “Section 33 – Amount of tax to be indicated in tax invoice and other documents of CGST ACT, 2017”
Section 31 – Tax invoice of CGST ACT, 2017 31. (1) A registered person supplying taxable goods shall, before or at the time of,— (a) removal of goods for supply to the recipient, where the supply involves movement of goods; or (b) delivery of goods or making available thereof to the recipient, in any other … Continue reading “Section 31 – Tax invoice of CGST ACT, 2017”
Section 31 – Tax invoice of CGST ACT, 2017 31. (1) A registered person supplying taxable goods shall, before or at the time of,— (a) removal of goods for supply to the recipient, where the supply involves movement of goods; or (b) delivery of goods or making available thereof to the recipient, in any other … Continue reading “Section 31 – Tax invoice of CGST ACT, 2017”
Section 30 – Revocation of cancellation of registration of CGST ACT, 2017 30. (1) Subject to such conditions as may be prescribed, any registered person, whose registration is cancelled by the proper officer on his own motion, may apply to such officer for revocation of cancellation of the registration in the prescribed manner within thirty … Continue reading “Section 30 – Revocation of cancellation of registration of CGST ACT, 2017”
Section 29 – Cancellation of registration of CGST ACT, 2017 29. (1) The proper officer may, either on his own motion or on an application filed by the registered person or by his legal heirs, in case of death of such person, cancel the registration, in such manner and within such period as may be … Continue reading “Section 29 – Cancellation of registration of CGST ACT, 2017”
Section 28 – Amendment of registration of CGST ACT, 2017 28. (1) Every registered person and a person to whom a Unique Identity Number has been assigned shall inform the proper officer of any changes in the information furnished at the time of registration or subsequent thereto, in such form and manner and within such … Continue reading “Section 28 – Amendment of registration of CGST ACT, 2017”
Section 27 – Special provisions relating to casual taxable person and non-resident taxable person of CGST ACT, 2017 27. (1) The certificate of registration issued to a casual taxable person or a nonresident taxable person shall be valid for the period specified in the application for registration or ninety days from the effective date of … Continue reading “Section 27 – Special provisions relating to casual taxable person and non-resident taxable person of CGST ACT, 2017”