Section 37 Puducherry GST Act 2017 [ Section 37 of Puducherry GST Act 2017 explains Furnishing details of outward supplies ] CHAPTER IX RETURNS Furnishing details of outward supplies 37. (1) Every registered person, other than an Input Service Distributor, a non-resident taxable person and a person paying tax under the provisions of section 10 or section 51… Read More »
Section 36 Puducherry GST Act 2017 [ Section 36 of Puducherry GST Act 2017 explains Period of retention of accounts ] Period of retention of accounts 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… Read More »
Section 35 Puducherry GST Act 2017 [ Section 35 of Puducherry GST Act 2017 explains Accounts and other records ] CHAPTER VIII ACCOUNTS AND RECORDS Accounts and other records 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)… Read More »
Section 34 Puducherry GST Act 2017 [ Section 34 of Puducherry GST Act 2017 explains Credit and debit notes ] Credit and debit notes 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… Read More »
Section 33 Puducherry GST Act 2017 [ Section 33 of Puducherry GST Act 2017 explains Amount of tax to be indicated in tax invoice and other documents ] Amount of tax to be indicated in tax invoice and other documents 33. Notwithstanding anything contained in this Act or any other law for the time being in force, where… Read More »
Section 32 Puducherry GST Act 2017 [ Section 32 of Puducherry GST Act 2017 explains Prohibition of unauthorised collection of tax ] Prohibition of unauthorised collection of tax 32. (1) A person who is not a registered person shall not collect in respect of any supply of goods or services or both any amount by way of tax… Read More »
Section 31 Puducherry GST Act 2017 [ Section 31 of Puducherry GST Act 2017 explains Tax invoice ] CHAPTER VII Tax Invoice, Credit and Debit Notes Tax invoice 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… Read More »
Section 30 Puducherry GST Act 2017 [ Section 30 of Puducherry GST Act 2017 explains Revocation of cancellation of registration ] Revocation of cancellation of registration 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… Read More »
Section 29 Puducherry GST Act 2017 [ Section 29 of Puducherry GST Act 2017 explains Cancellation of registration ] Cancellation of registration 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… Read More »
Section 28 Puducherry GST Act 2017 [ Section 28 of Puducherry GST Act 2017 explains Amendment of registration ] Amendment of registration 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… Read More »