Section 24 Gujarat GST Act 2017 ( Section 24 Gujarat 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,- (i) persons making any inter-State… Read More »
Section 23 Gujarat GST Act 2017 ( Section 23 Gujarat 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 services or both that are… Read More »
Section 22 Gujarat GST Act 2017 ( Section 22 Gujarat GST Act 2017 explains Persons liable for registration 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 registered under this Act if his aggregate turnover in… Read More »
Section 21 Gujarat GST Act 2017 ( Section 21 Gujarat 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 20 resulting in excess… Read More »
Section 20 Gujarat GST Act 2017 ( Section 20 Gujarat 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… Read More »
Section 19 Gujarat GST Act 2017 ( Section 19 Gujarat 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 Gujarat GST Act 2017 ( Section 18 Gujarat 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 Gujarat GST Act 2017 ( Section 17 Gujarat 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 Gujarat GST Act 2017 ( Section 16 Gujarat 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 15 Gujarat GST Act 2017 ( Section 15 Gujarat GST Act 2017 explains Value of taxable supply and is covered in CHAPTER IV TIME AND VALUE OF SUPPLY ) Value of taxable supply 15. (1) The value of a supply of goods or services or both shall be the transaction value, which is the price actually paid or payable for… Read More »