Daily Archives: July 3, 2017

Section 27 Puducherry GST Act 2017 [ Section 27 of Puducherry GST Act 2017 explains Special provisions relating to casual taxable person and non-resident taxable person  ] Special provisions relating to casual taxable person and non-resident taxable person 27. (1) The certificate of registration issued to a casual taxable person or a non-resident taxable person shall be valid for… Read More »

Section 26 Puducherry GST Act 2017 [ Section 26 of Puducherry GST Act 2017 deals with Deemed registration ] Deemed registration 26. (1) The grant of registration or the Unique Identity Number under the Central Goods and Services Tax Act shall be deemed to be a grant of registration or the Unique Identity Number under this Act… Read More »

Section 25 Puducherry GST Act 2017 [ Section 25 of Puducherry GST Act 2017 deals with Procedure for registration ] Procedure for registration 25. (1) Every person who is liable to be registered under section 22 or section 24 shall apply for registration within thirty days from the date on which he becomes liable to registration, in… Read More »

Section 24 Puducherry GST Act 2017 [ Section 24 of Puducherry GST Act 2017 deals with Compulsory registration in certain cases ] Compulsory registration in certain cases 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… Read More »

Section 23 Puducherry GST Act 2017 [ Section 23 of Puducherry GST Act 2017 deals with Persons not liable for registration ] Persons not liable for registration 23. (1) The following persons shall not be liable to registration, namely:— (a) any person engaged exclusively in the business of supplying goods or services or both that are not… Read More »

Section 22 Puducherry GST Act 2017 [ Section 22 of Puducherry GST Act 2017 deals with Persons liable for registration ] CHAPTER VI REGISTRATION Persons liable for registration 22. (1) Every supplier making a taxable supply of goods or services or both in the State shall be liable to be registered under this Act if his aggregate… Read More »

Section 21 Puducherry GST Act 2017 [ Section 21 of Puducherry GST Act 2017 deals with Manner of recovery of credit distributed in excess  ] Manner of recovery of credit distributed in excess 21. Where the Input Service Distributor distributes the credit in contravention of the provisions contained in section 20 resulting in excess distribution of credit… Read More »

Section 20 Puducherry GST Act 2017 [ Section 20 of Puducherry GST Act 2017 deals with Manner of distribution of credit by Input Service Distributor ] Manner of distribution of credit by Input Service Distributor 20. (1) The Input Service Distributor shall distribute the credit of State tax as State tax or integrated tax and integrated tax… Read More »

Section 19 Puducherry GST Act 2017 [ Section 19 of Puducherry GST Act 2017 deals with Taking input tax credit in respect of inputs and capital goods sent for job work  ] Taking input tax credit in respect of inputs and capital goods sent for job work 19. (1) The principal shall, subject to such conditions and… Read More »

Section 18 Puducherry GST Act 2017 [ Section 18 of Puducherry GST Act 2017 deals with Availability of credit in special circumstances  ] Availability of credit in special circumstances 18. (1) Subject to such conditions and restrictions as may be prescribed— (a) a person who has applied for registration under this Act within thirty days from the… Read More »