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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”
Section 26 – Deemed registration of CGST ACT, 2017 26. (1) The grant of registration or the Unique Identity Number under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act shall be deemed to be a grant of registration or the Unique Identity Number under this Act subject … Continue reading “Section 26 – Deemed registration of CGST ACT, 2017”
Section 25 – Procedure for registration of CGST ACT, 2017 25. (1) Every person who is liable to be registered under section 22 or section 24 shall apply for registration in every such State or Union territory in which he is so liable within thirty days from the date on which he becomes liable to … Continue reading “Section 25 – Procedure for registration of CGST ACT, 2017”
Section 24 – Compulsory registration in certain cases of CGST ACT, 2017 24. Notwithstanding anything contained in sub-section (1) of section 22, the following categories of persons shall be required to be registered under this Act,–– (i) persons making any inter-State taxable supply; (ii) casual taxable persons making taxable supply; (iii) … Continue reading “Section 24 – Compulsory registration in certain cases of CGST ACT, 2017”