Section 33 Jammu & Kashmir GST Act 2017 ( Section 33 Jammu & Kashmir 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… Read More »
Section 32 Jammu & Kashmir GST Act 2017 ( Section 32 Jammu & Kashmir GST Act 2017 explains Tax invoice and is covered in CHAPTER- VII TAX INVOICE, CREDIT AND DEBIT NOTES ) Prohibition on unauthorized 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 Jammu & Kashmir GST Act 2017 ( Section 31 Jammu & Kashmir 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… Read More »
Section 30 Jammu & Kashmir GST Act 2017 ( Section 30 Jammu & Kashmir 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… Read More »
Section 29 Jammu & Kashmir GST Act 2017 ( Section 29 Jammu & Kashmir 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… Read More »
Section 28 Jammu & Kashmir GST Act 2017 ( Section 28 Jammu & Kashmir 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… Read More »
Section 27 Jammu & Kashmir GST Act 2017 ( Section 27 Jammu & Kashmir 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… Read More »
Section 26 Jammu & Kashmir GST Act 2017 ( Section 26 Jammu & Kashmir 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… Read More »