Section 23 Madhya Pradesh GST Act 2017 ( Section 23 Madhya Pradesh 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… Read More »
Section 22 Madhya Pradesh GST Act 2017 ( Section 22 Madhya Pradesh 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… Read More »
Section 21 Madhya Pradesh GST Act 2017 ( Section 21 Madhya Pradesh 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… Read More »
Section 20 Madhya Pradesh GST Act 2017 ( Section 20 Madhya Pradesh 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… Read More »
Section 19 Madhya Pradesh GST Act 2017 ( Section 19 Madhya Pradesh 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… Read More »
Section 18 Madhya Pradesh GST Act 2017 ( Section 18 Madhya Pradesh 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… Read More »
Section 17 Madhya Pradesh GST Act 2017 ( Section 17 Madhya Pradesh 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… Read More »
Section 16 Madhya Pradesh GST Act 2017 ( Section 16 Madhya Pradesh 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… Read More »
Section 15 Madhya Pradesh GST Act 2017 ( Section 15 Madhya Pradesh GST Act 2017 explains Value of taxable supply and is covered in Chapter IV : TIME AND VALUE OF SUPPLY ) Value of taxable supply 15. (1) The value of a supply of goods or services or both shall be the transaction value, which is the price actually… Read More »
Section 14 Madhya Pradesh GST Act 2017 ( Section 14 Madhya Pradesh GST Act 2017 explains Change in rate of tax in respect of supply of goods or services and is covered in Chapter IV : TIME AND VALUE OF SUPPLY ) Change in rate of tax in respect of supply of goods or services 14. Notwithstanding anything contained in… Read More »