Section 34 West Bengal GST Ordinance 2017 [ Section 34 West Bengal GST Ordinance 2017 explains Credit and debit notes and is covered in Chapter VII: Tax Invoice, 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… Read More »
Section 33 West Bengal GST Ordinance 2017 [ Section 33 West Bengal GST Ordinance 2017 explains Amount of tax to be indicated in tax invoice and other documents and is covered in Chapter VII: Tax Invoice, Credit and Debit Notes ] Amount of tax to be indicated in tax invoice and other documents 33. Notwithstanding anything contained in this Ordinance or… Read More »
Section 32 West Bengal GST Ordinance 2017 [ Section 32 West Bengal GST Ordinance 2017 explains Prohibition of unauthorised collection of tax and is covered in Chapter VII: Tax Invoice, Credit and Debit Notes ] 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… Read More »
Section 31 West Bengal GST Ordinance 2017 [ Section 31 West Bengal GST Ordinance 2017 explains Tax invoice and is covered in 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… Read More »
Section 30 West Bengal GST Ordinance 2017 [ Section 30 West Bengal GST Ordinance 2017 explains Revocation of cancellation of registration and is covered in Chapter VI : 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,… Read More »
Section 29 West Bengal GST Ordinance 2017 [ Section 29 West Bengal GST Ordinance 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… Read More »
Section 28 West Bengal GST Ordinance 2017 [ Section 28 West Bengal GST Ordinance 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… Read More »
Section 27 West Bengal GST Ordinance 2017 [ Section 27 West Bengal GST Ordinance 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… Read More »
Section 26 West Bengal GST Ordinance 2017 [ Section 26 West Bengal GST Ordinance 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… Read More »
Circular No. 3/3/2017 – GST Proper officer relating to provisions other than Registration and Composition under the Central Goods and Services Tax Act, 2017 under CGST Act and IGST Act 2017 F. No. 349/75/2017-GST Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs GST Policy Wing New Delhi, Dated the… Read More »