Daily Archives: July 10, 2017

GST Handbook – Free Download

By | July 10, 2017

GST Handbook Index of GST Handbook 1. REGISTRATION 2. COMPOSITION LEVY 3. TIME AND PLACE OF SUPPLY 4. INPUT TAX CREDIT 5. TAX INVOICE 6. RETURNS 7. JOBWORK 8. TRANSITIONAL PROVISIONS Download GST Handbook Related Topic on GST Topic Click Link GST Acts  Central GST Act and States GST Acts GST Rules GST Rules GST Rates… Read More »

Section 30 Odisha GST Act 2017 : Revocation of cancellation of registration

By | July 10, 2017

Section 30 Odisha GST Act 2017 [ Section 30 Odisha GST Act 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, may apply to… Read More »

Section 29 Odisha GST Act 2017 : Cancellation of registration

By | July 10, 2017

Section 29 Odisha GST Act 2017 [ Section 29 Odisha 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 person,… Read More »

Section 28 Odisha GST Act 2017 : Amendment of registration

By | July 10, 2017

Section 28 Odisha GST Act 2017 [ Section 28 Odisha 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 time… Read More »

Section 27 Odisha GST Act 2017 : Special provisions relating to casual taxable person and non-resident taxable person

By | July 10, 2017

Section 27 Odisha GST Act 2017 [ Section 27 Odisha 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 Odisha GST Act 2017 : Deemed registration

By | July 10, 2017

Section 26 Odisha GST Act 2017 [ Section 26 Odisha 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… Read More »

Section 25 Odisha GST Act 2017 : Procedure for registration

By | July 10, 2017

Section 25 Odisha GST Act 2017 [ Section 25 Odisha 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 to… Read More »

Section 24 Odisha GST Act 2017 : Compulsory registration in certain cases

By | July 10, 2017

Section 24 Odisha GST Act 2017 [ Section 24 Odisha 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 any… Read More »

Section 23 Odisha GST Act 2017 : Persons not liable for registration

By | July 10, 2017

Section 23 Odisha GST Act 2017 [ Section 23 Odisha 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 Odisha GST Act 2017 : Persons liable for registration

By | July 10, 2017

Section 22 Odisha GST Act 2017 [ Section 22 Odisha GST Act 2017  explains Manner of recovery of credit distributed in excess 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… Read More »