Section 29 Bihar GST Act 2017 [ Section 29 of Bihar GST Act 2017 explains Cancellation of registration and is covered in Chapter VI – 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… Read More »
Section 28 Bihar GST Act 2017 [ Section 28 of Bihar GST Act 2017 explains Amendment of registration and is covered in Chapter VI – 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… Read More »
Section 27 Bihar GST Act 2017 [ Section 27 of Bihar GST Act 2017 explains Special provisions relating to casual taxable person and non-resident taxable person and is covered in Chapter VI – Registration ] 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… Read More »
Section 26 Bihar GST Act 2017 [ Section 26 of Bihar GST Act 2017 explains Deemed registration and is covered in Chapter VI – 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… Read More »
Section 25 Bihar GST Act 2017 [ Section 25 of Bihar GST Act 2017 explains Procedure for registration and is covered in Chapter VI – 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… Read More »
Section 24 Bihar GST Act 2017 [ Section 24 of Bihar GST Act 2017 explains Compulsory registration in certain cases and is covered in Chapter VI – Registration ] 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… Read More »
Section 23 Bihar GST Act 2017 [ Section 23 of Bihar GST Act 2017 explains Persons not liable for registration and is covered in Chapter VI – 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… Read More »
Section 22 Bihar GST Act 2017 [ Section 22 of Bihar GST Act 2017 explains Persons liable for registration and is covered in 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 Bihar GST Act 2017 [ Section 21 of Bihar GST Act 2017 explains Manner of recovery of credit distributed in excess and is covered in Chapter V – Input Tax credit ] 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… Read More »
Section 20 Bihar GST Act 2017 [ Section 20 of Bihar GST Act 2017 explains Manner of distribution of credit by Input Service Distributor and is covered in Chapter V – Input Tax credit ] 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… Read More »