Section 38 Chhattishgarh GST Act 2017 ( Section 38 Chhattishgarh GST Act 2017 explains Furnishing details of inward supplies and is Covered in CHAPTER IX : RETURNS ) Furnishing details of inward supplies 38. (1) Every registered person, other than an Input Service Distributor or a non-resident taxable person or a person paying tax under the provisions of Section 10 or Section… Read More »
Section 37 Chhattishgarh GST Act 2017 ( Section 37 Chhattishgarh 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 Section 51… Read More »
Section 36 Chhattishgarh GST Act 2017 ( Section 36 Chhattishgarh 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 35 shall… Read More »
Section 35 Chhattishgarh GST Act 2017 ( Section 35 Chhattishgarh 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 of- (a)… Read More »
Section 34 Chhattishgarh GST Act 2017 ( Section 34 Chhattishgarh GST Act 2017 explains Credit and debit notes and is Covered in CHAPTER VII : TAX INVOICE, CREDIT AND DEBIT NOTES ) Credit and debit notes 34. (1) Where a tax invoice has been issued for supply of any goods or services or both and the taxable value or tax charged in… Read More »
Section 33 Chhattishgarh GST Act 2017 ( Section 33 Chhattishgarh 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 any other… Read More »
Section 32 Chhattishgarh GST Act 2017 ( Section 32 Chhattishgarh 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 or services… Read More »
Section 31 Chhattishgarh GST Act 2017 ( Section 31 Chhattishgarh GST Act 2017 explains Tax invoice and is Covered in CHAPTER VII : TAX INVOICE, CREDIT AND DEBIT NOTES ) Tax invoice 31. (1) A registered person supplying taxable goods shall, before or at the time of,— (a) removal of goods for supply to the recipient, where the supply involves movement of… Read More »
Section 30 Chhattishgarh GST Act 2017 ( Section 30 Chhattishgarh GST Act 2017 explains Revocation of cancellation of registration and is Covered in CHAPTER VI : REGISTRATION ) Revocation of cancellation of registration 30. (1) Subject to such conditions as may be prescribed, any registered person, whose registration is cancelled by the proper officer on his own motion, may apply to such… Read More »
Section 29 Chhattishgarh GST Act 2017 ( Section 29 Chhattishgarh GST Act 2017 explains Cancellation of registration and is Covered in CHAPTER VI : REGISTRATION ) Cancellation of registration 29. (1) The proper officer may, either on his own motion or on an application filed by the registered person or by his legal heirs, in case of death of such person, cancel… Read More »