Section 40 Maharashtra GST Act 2017 [ Section 40 Maharashtra GST Act 2017 explains First Return and is covered in Chapter IX : Returns ] First Return 40. Every registered person who has made outward supplies in the period between the date on which he became liable to registration till the date on which registration has been granted shall declare the… Read More »
Section 39 Maharashtra GST Act 2017 [ Section 39 Maharashtra GST Act 2017 explains Furnishing of returns and is covered in Chapter IX : Returns ] Furnishing of returns 39. (1) Every registered person, other than an Input Service Distributor or a non-resident taxable person or a person paying tax under the provisions of section 10 or section 51 or section… Read More »
Section 38 Maharashtra GST Act 2017 [ Section 38 Maharashtra GST Act 2017 explains Furnishing details of inward supplies and is covered in Chapter IX : Returns ] Furnishing details of inward supplies 38. (1) Every registered person, other than an Input Service Distributor or a non-resident taxable person or a person paying tax under the provisions of section 10… Read More »
Section 37 Maharashtra GST Act 2017 [ Section 37 Maharashtra GST Act 2017 explains Furnishing details of outward supplies and is covered in 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… Read More »
Section 36 Maharashtra GST Act 2017 [ Section 36 Maharashtra GST Act 2017 explains Period of retention of accounts and is covered in Chapter VIII : Accounts and Records ] 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… Read More »
Section 35 Maharashtra GST Act 2017 [ Section 35 Maharashtra GST Act 2017 explains Accounts and other records and is covered in 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—… Read More »
Section 34 Maharashtra GST Act 2017 [ Section 34 Maharashtra GST Act 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 Maharashtra GST Act 2017 [ Section 33 Maharashtra GST Act 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 Act or… Read More »
Section 32 Maharashtra GST Act 2017 [ Section 32 Maharashtra GST Act 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 Maharashtra GST Act 2017 [ Section 31 Maharashtra GST Act 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 »