Daily Archives: August 10, 2017

Section 20 Delhi GST Act 2017 : Manner of distribution of credit by Input Service Distributor

By | August 10, 2017

Section 20 Delhi GST Act 2017 ( Section 20 Delhi 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 and integrated tax as… Read More »

Section 19 Delhi GST Act 2017 : Taking input tax credit in respect of inputs and capital goods sent for job work

By | August 10, 2017

Section 19 Delhi GST Act 2017 ( Section 19 Delhi 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 »

Section 18 Delhi GST Act 2017 : Availability of credit in special circumstances

By | August 10, 2017

Section 18 Delhi GST Act 2017 ( Section 18 Delhi 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 this Act within thirty… Read More »

Section 17 Delhi GST Act 2017 : Apportionment of credit and blocked credits

By | August 10, 2017

Section 17 Delhi GST Act 2017 ( Section 17 Delhi 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 business and partly for… Read More »

Section 16 Delhi GST Act 2017 : Eligibility and conditions for taking input tax credit

By | August 10, 2017

Section 16 Delhi GST Act 2017 ( Section 16 Delhi 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 in the manner specified… Read More »

Section 14 Delhi GST Act 2017 : Change in rate of tax in respect of supply of goods or services

By | August 10, 2017

Section 14 Delhi GST Act 2017 ( Section 14 Delhi 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 section 12 or section… Read More »

Section 11 Delhi GST Act 2017 : Power to grant exemption from tax

By | August 10, 2017

Section 11 Delhi GST Act 2017 ( Section 11 Delhi GST Act 2017 explains Power to grant exemption from tax  and is covered in CHAPTER III LEVY AND COLLECTION OF TAX  ) Power to grant exemption from tax 11. (1) Where the Government is satisfied that it is necessary in the public interest so to do, it may, on the recommendations… Read More »