Section 25 Tripura GST Act 2017 ( Section 25 Tripura 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 Tripura GST Act 2017 ( Section 24 Tripura 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 Tripura GST Act 2017 ( Section 23 Tripura 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 Tripura GST Act 2017 ( Section 22 Tripura 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 Tripura GST Act 2017 ( Section 21 Tripura 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 Tripura GST Act 2017 ( Section 20 Tripura 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… Read More »
Section 19 Tripura GST Act 2017 ( Section 19 Tripura GST Act 2017 explains Taking input tax credit in respect of inputs and capital goods sent for job work and is covered in Chapter V : Input Tax Credit ) Taking input tax credit in respect of inputs and capital goods sent for job work 19. (1) The principal shall, subject… Read More »
Section 18 Tripura GST Act 2017 ( Section 18 Tripura 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 »
Section 17 Tripura GST Act 2017 ( Section 17 Tripura GST Act 2017 explains Apportionment of credit and blocked credits and is covered in Chapter V : Input Tax Credit ) Apportionment of credit and blocked credits 17. (1) Where the goods or services or both are used by the registered person partly for the purpose of any business and partly… Read More »
Section 16 Tripura GST Act 2017 ( Section 16 Tripura GST Act 2017 explains Eligibility and conditions for taking input tax credit and is covered in Chapter V : Input Tax Credit ) Eligibility and conditions for taking input tax credit 16. (1) Every registered person shall, subject to such conditions and restrictions as may be prescribed and in the manner… Read More »