Daily Archives: July 14, 2017

Section 37 Tripura GST Act 2017 : Furnishing details of outward supplies

By | July 14, 2017

Section 37 Tripura GST Act 2017 ( Section 37 Tripura 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 Tripura GST Act 2017 : Period of retention of accounts

By | July 14, 2017

Section 36 Tripura GST Act 2017 ( Section 36 Tripura 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… Read More »

Section 35 Tripura GST Act 2017 : Accounts and other records

By | July 14, 2017

Section 35 Tripura GST Act 2017 ( Section 35 Tripura 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… Read More »

Section 33 Tripura GST Act 2017 : Amount of tax to be indicated in tax invoice and other documents

By | July 14, 2017

Section 33 Tripura GST Act 2017 ( Section 33 Tripura 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 Tripura GST Act 2017 : Prohibition of unauthorised collection of tax

By | July 14, 2017

Section 32 Tripura GST Act 2017 ( Section 32 Tripura 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 »

Rule 35 CGST Rules 2017 : Value of supply inclusive of integrated tax, Central tax, State tax, Union territory tax

By | July 14, 2017

Rule 35 CGST Rules 2017 Summary of Rule 35 CGST Rules 2017 ( Rule 35 CGST Rules 2017 explains Value of supply inclusive of integrated tax, Central tax, State tax, Union territory tax and is covered in Chapter IV  –  Determination of Value of Supply  : Inserted by the Central Goods and Services Tax (Second Amendment) Rules, 2017, w.e.f. 1-7-2017 ) Rule 35… Read More »

Rule 34 CGST Rules 2017 : Rate of exchange of currency, other than Indian rupees, for determination of value

By | July 14, 2017

Rule 34 CGST Rules 2017 Summary of Rule 34 CGST Rules 2017 ( Rule 34 CGST Rules 2017 explains Rate of exchange of currency, other than Indian rupees, for determination of value and is covered in Chapter IV  –  Determination of Value of Supply  : Inserted by the Central Goods and Services Tax (Second Amendment) Rules, 2017, w.e.f. 1-7-2017  and amended by  Central… Read More »

Rule 33 CGST Rules 2017 : Value of supply of services in case of pure agent

By | July 14, 2017

Rule 33 CGST Rules 2017 Summary of Rule 33 CGST Rules 2017 ( Rule 33 CGST Rules 2017 explains Value of supply of services in case of pure agent and is covered in Chapter IV  –  Determination of Value of Supply  : Inserted by the Central Goods and Services Tax (Second Amendment) Rules, 2017, w.e.f. 1-7-2017 ) Rule 33 CGST Rules 2017 Value… Read More »