Section 30 Karnataka GST Act 2017 [ Section 30 Karnataka 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… Read More »
Section 29 Karnataka GST Act 2017 [ Section 29 Karnataka 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,… Read More »
Section 28 Karnataka GST Act 2017 [ Section 28 Karnataka 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… Read More »
Section 27 Karnataka GST Act 2017 [ Section 27 Karnataka 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 casual taxable person or a non-resident taxable… Read More »
Section 26 Karnataka GST Act 2017 [ Section 26 Karnataka 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… Read More »
Section 25 Karnataka GST Act 2017 [ Section 25 Karnataka 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 Karnataka GST Act 2017 [ Section 24 Karnataka 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 Karnataka GST Act 2017 [ Section 23 Karnataka 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 Karnataka GST Act 2017 [ Section 22 Karnataka 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 Karnataka GST Act 2017 [ Section 21 Karnataka 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… Read More »