Daily Archives: July 9, 2017

Section 27 Telangana GST Act 2017 [ Section 27 Telangana 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 taxable… Read More »

Section 26 Telangana GST Act 2017 [ Section 26 Telangana 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 under this Act… Read More »

Section 25 Telangana GST Act 2017 [ Section 25 Telangana 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 22or section 24 shall apply for registration within thirty days from the date on which he becomes liable to registration, in… Read More »

Section 24 Telangana GST Act 2017 [ Section 24 Telangana 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 undertaking taxable supplies shall be required to be registered under this Act,- (i)… Read More »

Section 23 Telangana GST Act 2017 [ Section 23 Telangana 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 that… Read More »

Section 22 Telangana GST Act 2017 [ Section 22 Telangana 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 turnover in a… Read More »

Section 21 Telangana GST Act 2017 [ Section 21 Telangana 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 in… Read More »

Section 20 Telangana GST Act 2017 [ Section 20 Telangana 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 integrated tax and integrated tax… Read More »

Section 19 Telangana GST Act 2017 [ Section 19 Telangana GST Act 2017 explains Taking input tax credit in respect of inputs sent for job work and is covered in Chapter V  : Input Tax Credit ] Taking input tax credit in respect of inputs sent for job work. 19. (1) The principal shall, subject to such conditions and restrictions as… Read More »

Section 18 Telangana GST Act 2017 [ Section 18 Telangana GST Act 2017 explains Availability of credit in special circumstances and is covered in Chapter V  : Input Tax Credit ] 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… Read More »