Section 35 Jharkhand GST Act 2017 ( Section 35 Jharkhand GST Act 2017 explains Accounts and other records and is covered in CHAPTER VIII ACCOUNTS AND RECORDS ) Accounts and other records 35. (1) Every registered person shall keep and maintain, at his principal place of business, as mentioned in the certificate of registration, a true and correct account… Read More »
Section 34 Jharkhand GST Act 2017 ( Section 34 Jharkhand 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… Read More »
Section 33 Jharkhand GST Act 2017 ( Section 33 Jharkhand 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… Read More »
Section 32 Jharkhand GST Act 2017 ( Section 32 Jharkhand 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… Read More »
Section 31 Jharkhand GST Act 2017 ( Section 31 Jharkhand 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… Read More »
Section 30 Jharkhand GST Act 2017 ( Enforced with effect from 22-6-2017. ) ( Section 30 Jharkhand 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… Read More »
Section 29 Jharkhand GST Act 2017 ( Enforced with effect from 22-6-2017. ) ( Section 29 Jharkhand 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,… Read More »
Section 28 Jharkhand GST Act 2017 ( Enforced with effect from 22-6-2017. ) ( Section 28 Jharkhand 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… Read More »
Section 27 Jharkhand GST Act 2017 ( Enforced with effect from 22-6-2017. ) ( Section 27 Jharkhand 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… Read More »
Section 26 Jharkhand GST Act 2017 ( Enforced with effect from 22-6-2017. ) ( Section 26 Jharkhand 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… Read More »