Section 28 Chhattishgarh GST Act 2017 ( Section 28 Chhattishgarh 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 of… Read More »
Section 27 Chhattishgarh GST Act 2017 ( Section 27 Chhattishgarh 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 person… Read More »
Section 26 Chhattishgarh GST Act 2017 ( Section 26 Chhattishgarh 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 this… Read More »
Section 25 Chhattishgarh GST Act 2017 ( Section 25 Chhattishgarh 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 registration,… Read More »
Section 24 Chhattishgarh GST Act 2017 ( Section 24 Chhattishgarh 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 inter-State… Read More »
Section 23 Chhattishgarh GST Act 2017 ( Section 23 Chhattishgarh 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 are… Read More »
Section 22 Chhattishgarh GST Act 2017 ( Section 22 Chhattishgarh 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 turnover in.… Read More »
Section 21 Chhattishgarh GST Act 2017 ( Section 21 Chhattishgarh 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 »
Section 20 Chhattishgarh GST Act 2017 ( Section 20 Chhattishgarh 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 tax… Read More »
Section 19 Chhattishgarh GST Act 2017 ( Section 19 Chhattishgarh 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 to… Read More »