Daily Archives: July 29, 2017

 Section 27 Assam GST Act 2017 ( Section 27 Assam 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. (i) The certificate of registration issued to a casual taxable person or a non-resident taxable… Read More »

 Section 26 Assam GST Act 2017 ( Section 26 Assam 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 Assam GST Act 2017 ( Section 25 Assam 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 Assam GST Act 2017 ( Section 24 Assam 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 Assam GST Act 2017 ( Section 23 Assam 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 Assam GST Act 2017 ( Section 22 Assam GST Act 2017  Explains Persons liable for registrations and is Covered in CHAPTER VI REGISTRATION  ) Persons liable for registrations 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 turnover… Read More »

 Section 21 Assam GST Act 2017 ( Section 21 Assam 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 excess… Read More »