Daily Archives: January 25, 2018

Section 27 of Nagaland GST Act 2017 ( Section 27 of Nagaland 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… Read More »

Section 26 of Nagaland GST Act 2017 ( Section 26 of Nagaland 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 this… Read More »

Section 25 of Nagaland GST Act 2017 ( Section 25 of Nagaland 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… Read More »

Section 24 of Nagaland GST Act 2017 ( Section 24 of Nagaland 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… Read More »

Section 23 of Nagaland GST Act 2017 ( Section 23 of Nagaland 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… Read More »

Section 22 of Nagaland GST Act 2017 ( Section 22 of Nagaland 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 orboth in the State, shall be liable to be registered under this Act ifhis aggregate turnover in a… Read More »

Section 21 of Nagaland GST Act 2017 ( Section 21 of Nagaland 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 of Nagaland GST Act 2017 ( Section 20 of Nagaland 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 of Nagaland GST Act 2017 ( Section 19 of Nagaland 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,… Read More »

Section 18 of Nagaland GST Act 2017 ( Section 18 of Nagaland 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 »