Monthly Archives: August 2017

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 »

Section 25 Jammu & Kashmir GST Act 2017 ( Section 25 Jammu & Kashmir 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… Read More »

Section 24 Jammu & Kashmir GST Act 2017 ( Section 24 Jammu & Kashmir 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,-… Read More »

Section 23 Jammu & Kashmir GST Act 2017 ( Section 23 Jammu & Kashmir 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… Read More »

Section 22 Jammu & Kashmir GST Act 2017 ( Section 22 Jammu & Kashmir GST Act 2017 explains Manner of recovery of credit distributed in excess 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… Read More »

Section 21 Jammu & Kashmir GST Act 2017 ( Section 21 Jammu & Kashmir 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… Read More »

Section 20 Jammu & Kashmir GST Act 2017 ( Section 20 Jammu & Kashmir 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   )  Manner of distribution of credit by Input Service Distributor. 20. (1) The Input Service Distributor shall distribute the… Read More »

Section 19 Jammu & Kashmir GST Act 2017 ( Section 19 Jammu & Kashmir 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… Read More »

Section 18 Jammu & Kashmir GST Act 2017 ( Section 18 Jammu & Kashmir 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… Read More »