Section 37 of Tamil Nadu GST Act 2017 ( Section 37 of Tamil Nadu GST Act 2017 explains Furnishing details of outward supplies and is covered in CHAPTER IX RETURNS ) [ Enforced with effect from 1-7-2017. ] Furnishing details of outward supplies 37. (1) Every registered person, other than an Input Service Distributor, a non-resident taxable person and a person… Read More »
Section 35 of Tamil Nadu GST Act 2017 ( Section 35 of Tamil Nadu GST Act 2017 explains Accounts and other records and is covered in CHAPTER VIII ACCOUNTS AND RECORDS ) [ Enforced with effect from 1-7-2017.] Accounts and other records 35. (1) Every registered person shall keep and maintain, at his principal place of business, as mentioned in the… Read More »
Section 34 of Tamil Nadu GST Act 2017 ( Section 34 of Tamil Nadu GST Act 2017 explains Credit and debit notes and is covered in CHAPTER VII TAX INVOICE, CREDIT AND DEBIT NOTES ) [ Enforced with effect from 1-7-2017.] Credit and debit notes 34. (1) Where a tax invoice has been issued for supply of any goods or services or… Read More »
Section 33 of Tamil Nadu GST Act 2017 ( Section 33 of Tamil Nadu 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 ) [Enforced with effect from 1-7-2017.] Amount of tax to be indicated in tax invoice and other documents… Read More »
Section 32 of Tamil Nadu GST Act 2017 ( Section 32 of Tamil Nadu GST Act 2017 explains Prohibition of unauthorised collection of tax and is covered in CHAPTER VII TAX INVOICE, CREDIT AND DEBIT NOTES ) [ Enforced with effect from 1-7-2017.] Prohibition of unauthorised collection of tax 32. (1) A person who is not a registered person shall not collect… Read More »
Section 31 of Tamil Nadu GST Act 2017 ( Section 31 of Tamil Nadu GST Act 2017 explains Tax invoice and is covered in CHAPTER VII TAX INVOICE, CREDIT AND DEBIT NOTES ) [Enforced with effect from 1-7-2017.] Tax invoice 31. (1) A registered person supplying taxable goods shall, before or at the time of,— (a) removal of goods for supply… Read More »
Section 30 of Tamil Nadu GST Act 2017 ( Section 30 of Tamil Nadu GST Act 2017 explains Revocation of cancellation of registration and is covered in CHAPTER VI REGISTRATION ) [Enforced with effect from 28-6-2017.] 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… Read More »
Section 29 of Tamil Nadu GST Act 2017 ( Section 29 of Tamil Nadu GST Act 2017 explains Cancellation of registration and is covered in CHAPTER VI REGISTRATION ) [Enforced with effect from 28-6-2017.] 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… Read More »
Section 28 of Tamil Nadu GST Act 2017 ( Section 28 of Tamil Nadu GST Act 2017 explains Amendment of registration and is covered in CHAPTER VI REGISTRATION ) [ Enforced with effect from 28-6-2017.] 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… Read More »
Section 27 of Tamil Nadu GST Act 2017 ( Section 27 of Tamil Nadu GST Act 2017 explains Special provisions relating to casual taxable person and non-resident taxable person and is covered in CHAPTER VI REGISTRATION ) [ Enforced with effect from 28-6-2017] Special provisions relating to casual taxable person and non-resident taxable person 27. (1) The certificate of registration issued to… Read More »