Section 29 of Punjab GST Act 2017 ( Section 29 of Punjab 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… Read More »
Section 28 of Punjab GST Act 2017 ( Section 28 of Punjab 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… Read More »
Section 27 of Punjab GST Act 2017 ( Section 27 of Punjab 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 Punjab GST Act 2017 ( Section 26 of Punjab 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… Read More »
Section 25 of Punjab GST Act 2017 ( Section 25 of Punjab 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… Read More »
Section 24 of Punjab GST Act 2017 ( Section 24 of Punjab 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… Read More »
Section 12 of Punjab GST Act 2017 ( Section 12 of Punjab GST Act 2017 explains Time of supply of goods and is covered in CHAPTER IV TIME AND VALUE OF SUPPLY ) Time of supply of goods. 12. (1) The liability to pay tax on goods shall arise at the time of supply, as determined in accordance with… Read More »
Section 23 of Punjab GST Act 2017 ( Section 23 of Punjab 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… Read More »
Section 22 of Punjab GST Act 2017 ( Section 22 of Punjab 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… Read More »
Section 21 of Punjab GST Act 2017 ( Section 21 of Punjab 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… Read More »