GST Rates and Haryana VAT Rates Comparison Related Topic on GST Topic Click Link GST Acts Central GST Act and States GST Acts GST Rules GST Rules GST Forms GST Forms GST Rates GST Rates GST Notifications GST Act Notifications GST Circulars GST Circulars GST Judgments GST Judgments GST Press Release GST Press Release GST… Read More »
Haryana GST Guidelines for Conducting Roadside Checking Memo No 1598/ST -6 Panchkula Dated 01st August 2017 Related Topic on GST Topic Click Link GST Acts Central GST Act and States GST Acts GST Rules GST Rules GST Forms GST Forms GST Rates GST Rates GST Notifications GST Act Notifications GST Circulars GST Circulars GST Judgments… Read More »
Section 25 Delhi GST Act 2017 ( Section 25 Delhi 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… Read More »
Section 24 Delhi GST Act 2017 ( Section 24 Delhi 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… Read More »
Section 23 Delhi GST Act 2017 ( Section 23 Delhi 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… Read More »
Section 22 Delhi GST Act 2017 ( Section 22 Delhi 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… Read More »
Section 21 Delhi GST Act 2017 ( Section 21 Delhi 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 Delhi GST Act 2017 ( Section 20 Delhi 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 and integrated tax as… Read More »
Section 19 Delhi GST Act 2017 ( Section 19 Delhi 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 Delhi GST Act 2017 ( Section 18 Delhi 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 »