Section 34 Gujarat GST Act 2017 ( Section 34 Gujarat 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… Read More »
Section 33 Gujarat GST Act 2017 ( Section 33 Gujarat 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… Read More »
Section 32 Gujarat GST Act 2017 ( Section 32 Gujarat 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… Read More »
Section 31 Gujarat GST Act 2017 ( Section 31 Gujarat 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… Read More »
Section 30 Gujarat GST Act 2017 ( Section 30 Gujarat 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 Gujarat GST Act 2017 ( Section 29 Gujarat 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 »
Section 28 Gujarat GST Act 2017 ( Section 28 Gujarat 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 the time of… Read More »
Section 27 Gujarat GST Act 2017 ( Section 27 Gujarat GST Act 2017 explains Special provisions relating to casual taxable person and nonresident taxable person and is covered in CHAPTER VI REGISTRATION ) Special provisions relating to casual taxable person and nonresident taxable person 27. (1) The certificate of registration issued to a casual taxable person or a non resident taxable… Read More »
Section 26 Gujarat GST Act 2017 ( Section 26 Gujarat 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 Unique Identity Number under this Act subject… Read More »
Section 25 Gujarat GST Act 2017 ( Section 25 Gujarat 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 he becomes liable to registration,… Read More »