Section 37 of Nagaland GST Act 2017 ( Section 37 of Nagaland 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 10 or… Read More »
Section 36 of Nagaland GST Act 2017 ( Section 36 of Nagaland 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) of section… Read More »
Section 35 of Nagaland GST Act 2017 ( Section 35 of Nagaland 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 correct account… Read More »
Section 34 of Nagaland GST Act 2017 ( Section 34 of Nagaland 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 or tax… Read More »
Section 33 of Nagaland GST Act 2017 ( Section 33 of Nagaland 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 Act or… Read More »
Section 32 of Nagaland GST Act 2017 ( Section 32 of Nagaland GST Act 2017 explains Prohibition of unauthorised collection of tax and is covered in CHAPTER VII: TAX INVOICE, CREDIT AND DEBIT NOTES ) Prohibition of unauthorised collection of tax 32. (1) A person who is not a registered person shall not collect in respect of any supply of goods… Read More »
Section 31 of Nagaland GST Act 2017 ( Section 31 of Nagaland 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 supply involves… Read More »
GST News [Part 128] by CA satbir Singh I TaxHeal.com Related Topic on GST Topic Click Link GST Acts Central GST Act and States GST Acts GST Rules GST Rules GST Forms GST Forms GST Rates GST Rates GST Notifications GST Act Notifications GST Circulars GST Circulars GST Judgments GST Judgments GST Press Release GST… Read More »
Circular No 30/4/2018 GST F.No.354/1/2018-TRU Government of India Ministry of Finance Department of Revenue (Tax Research Unit) Circular No 30/4/2018 GST North Block, New Delhi Dated, 25 January, 2018 clarification regarding supplies made to the Indian Railways classifiable under any chapter, other than Chapter 86 . To Principal Chief Commissioners/Principal Directors General, Chief Commissioners/Directors General,… Read More »
Circular No 29/3/2018 GST F.No.354/1/2018-TRU) Government of India Ministry of Finance Department of Revenue (Tax Research Unit) Circular No 29/3/2018 GST North Block, New Delhi Dated, 25 January, 2018 To Principal Chief Commissioners/Principal Directors General, Chief Commissioners/Directors General, Principal Commissioners/Commissioners, All under CBEC. Madam/Sir, Subject: Clarification regarding applicability of GST on Polybutylene feedstock and Liquefied… Read More »