Section 39 of Punjab GST Act 2017 ( Section 39 of Punjab GST Act 2017 explains Furnishing of returns and is covered in CHAPTER IX RETURNS) Furnishing of returns. 39. (1) Every registered person, other than an Input Service Distributor or a non-resident taxable person or a person paying tax under the provisions of section 10 or section… Read More »
Section 38 of Punjab GST Act 2017 ( Section 38 of Punjab GST Act 2017 explains Furnishing details of inward supplies and is covered in CHAPTER IX RETURNS) Furnishing details of inward supplies. 38. (1) Every registered person, other than an Input Service Distributor or a non-resident taxable person or a person paying tax under the provisions of… Read More »
Section 37 of Punjab GST Act 2017 ( Section 37 of Punjab GST Act 2017 explains Furnishing details of outward supplies and is covered in CHAPTER IX RETURNS) Furnishing details of outward supplies. 37. (1) Every registered person, other than an Input Service Distributor, a non-resident taxable person and a person paying tax under the provisions of section… Read More »
Section 36 of Punjab GST Act 2017 ( Section 36 of Punjab GST Act 2017 explains Period of retention of accounts and is covered in CHAPTER VIII ACCOUNTS AND RECORDS ) Period of retention of accounts. 36. Every registered person required to keep and maintain books of account or other records in accordance with the provisions of sub-section (1)… Read More »
Section 35 of Punjab GST Act 2017 ( Section 35 of Punjab 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… Read More »
Section 34 of Punjab GST Act 2017 ( Section 34 of Punjab 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… Read More »
Section 33 of Punjab GST Act 2017 ( Section 33 of Punjab 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… Read More »
Section 32 of Punjab GST Act 2017 ( Section 32 of Punjab GST Act 2017 explains Prohibition of unauthorized collection of tax and is covered in CHAPTER VII TAX INVOICE, CREDIT AND DEBIT NOTES ) Prohibition of unauthorized collection of tax. 32. (1) A person who is not a registered person shall not collect in respect of any supply… Read More »
Section 31 of Punjab GST Act 2017 ( Section 31 of Punjab 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… Read More »
Section 30 of Punjab GST Act 2017 ( Section 30 of Punjab 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,… Read More »