Monthly Archives: August 2017

Section 34 Himachal Pradesh  GST Act 2017 : Credit and debit notes

By | August 19, 2017

Section 34 Himachal Pradesh  GST Act 2017 ( Section 34 Himachal Pradesh  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… Read More »

Section 33 Himachal Pradesh  GST Act 2017 : Amount of tax to be indicated in tax invoice and other documents

By | August 19, 2017

Section 33 Himachal Pradesh  GST Act 2017 ( Section 33 Himachal Pradesh  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… Read More »

Section 32 Himachal Pradesh  GST Act 2017 : Prohibition of unauthorised collection of tax

By | August 19, 2017

Section 32 Himachal Pradesh  GST Act 2017 ( Section 32 Himachal Pradesh  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… Read More »

Section 31 Himachal Pradesh  GST Act 2017 : Tax invoice

By | August 19, 2017

Section 31 Himachal Pradesh  GST Act 2017 ( Section 31 Himachal Pradesh  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… Read More »

Section 30 Himachal Pradesh  GST Act 2017 : Revocation of cancellation of registration

By | August 19, 2017

Section 30 Himachal Pradesh  GST Act 2017 ( Section 30 Himachal Pradesh  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… Read More »

Section 29 Himachal Pradesh  GST Act 2017 : Cancellation of registration

By | August 19, 2017

Section 29 Himachal Pradesh  GST Act 2017 ( Section 29 Himachal Pradesh  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… Read More »

Section 28 Himachal Pradesh  GST Act 2017 : Amendment of registration

By | August 19, 2017

Section 28 Himachal Pradesh  GST Act 2017 ( Section 28 Himachal Pradesh  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… Read More »

Section 27 Himachal Pradesh  GST Act 2017 : Special provisions relating to casual taxable person and non- resident taxable person

By | August 19, 2017

Section 27 Himachal Pradesh  GST Act 2017 ( Section 27 Himachal Pradesh  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 »

Assam Govt Guideline for issuance of online GST Permits and Transit Passes

By | August 19, 2017

OFFICE OF. THE COMMISSIONER OF TAXES:::ASSAM:::KAR BHAWAN DISPUR:::GUWAHATI. (Circular No. 6/2017) No. CT/COMP -49/2013/23 Dated Dispur, the 7th July,2017 Sub: Guidelines for online issuance of GST permit and Transit Passes.etc. for facilitating movement of goods Whereas in pursuance of provision of section 68 ofthe Assam Goods and Services Tax AcL 2017 read with the provision… Read More »