Section 25 Jharkhand GST Act 2017 ( Enforced with effect from 22-6-2017. ) ( Section 25 Jharkhand 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 22or section 24 shall apply for registration within thirty days from the date on… Read More »
Section 24 Jharkhand GST Act 2017 ( Enforced with effect from 22-6-2017. ) ( Section 24 Jharkhand 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… Read More »
Section 23 Jharkhand GST Act 2017 ( Enforced with effect from 22-6-2017. ) ( Section 23 Jharkhand 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… Read More »
Section 22 Jharkhand GST Act 2017 ( Enforced with effect from 22-6-2017. ) ( Section 22 Jharkhand 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… Read More »
Section 21 Jharkhand GST Act 2017 ( Section 21 Jharkhand 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… Read More »
Section 20 Jharkhand GST Act 2017 ( Section 20 Jharkhand 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… Read More »
Section 19 Jharkhand GST Act 2017 ( Section 19 Jharkhand GST Act 2017 explains Taking input tax credit in respect of inputs and capital goods sent for jobwork. and is covered in CHAPTER V INPUT TAX CREDIT ) Taking input tax credit in respect of inputs and capital goods sent for jobwork. 19. (1) The principal shall, subject to… Read More »
Section 18 Jharkhand GST Act 2017 ( Section 18 Jharkhand 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… Read More »
Section 17 Jharkhand GST Act 2017 ( Section 17 Jharkhand 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… Read More »
Section 16 Jharkhand GST Act 2017 ( Section 16 Jharkhand 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… Read More »