Section 25 of Tamil Nadu GST Act 2017 ( Section 25 of Tamil Nadu GST Act 2017 explains Procedure for registration and is covered in CHAPTER VI REGISTRATION ) [ Enforced with effect from 28-6-2017.] 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… Read More »
Section 24 of Tamil Nadu GST Act 2017 ( Section 24 of Tamil Nadu GST Act 2017 explains Compulsory registration in certain cases and is covered in CHAPTER VI REGISTRATION ) [Enforced with effect from 28-6-2017.] 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… Read More »
Section 23 of Tamil Nadu GST Act 2017 ( Section 23 of Tamil Nadu GST Act 2017 explains Persons not liable for registration and is covered in CHAPTER VI REGISTRATION ) [ Enforced with effect from 28-6-2017.] 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… Read More »
Section 22 of Tamil Nadu GST Act 2017 ( Section 22 of Tamil Nadu GST Act 2017 explains Persons liable for registration and is covered in CHAPTER VI REGISTRATION ) [ Enforced with effect from 28-6-2017.] 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… Read More »
Section 21 of Tamil Nadu GST Act 2017 ( Section 21 of Tamil Nadu GST Act 2017 explains Manner of recovery of credit distributed in excess and is covered in CHAPTER V INPUT TAX CREDIT ) [Enforced with effect from 1-7-2017.] Manner of recovery of credit distributed in excess 21. Where the Input Service Distributor distributes the credit in contravention of… Read More »
Section 20 of Tamil Nadu GST Act 2017 ( Section 20 of Tamil Nadu GST Act 2017 explains Manner of distribution of credit by input Service Distributor and is covered in CHAPTER V INPUT TAX CREDIT ) [ Enforced with effect from 1-7-2017.] Manner of distribution of credit by input Service Distributor 20. (1) The Input Service Distributor shall distribute the credit… Read More »
Section 19 of Tamil Nadu GST Act 2017 ( Section 19 of Tamil Nadu 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 ) [Enforced with effect from 1-7-2017.] Taking input tax credit in respect of inputs and capital goods sent… Read More »
Section 18 of Tamil Nadu GST Act 2017 ( Section 18 of Tamil Nadu GST Act 2017 explains Availability of credit in special circumstances and is covered in CHAPTER V INPUT TAX CREDIT ) [Enforced with effect from 1-7-2017.] Availability of credit in special circumstances 18. (1) Subject to such conditions and restrictions as may be prescribed- (a) a person who… Read More »
Section 17 of Tamil Nadu GST Act 2017 ( Section 17 of Tamil Nadu GST Act 2017 explains Appointment of credit and blocked credits and is covered in CHAPTER V INPUT TAX CREDIT ) [ Enforced with effect from 1-7-2017.] Appointment of credit and blocked credits 17. (1) Where the goods or services or both are used by the registered person… Read More »
Section 16 of Tamil Nadu GST Act 2017 ( Section 16 of Tamil Nadu GST Act 2017 explains Eligibility and conditions for taking input tax credit and is covered in CHAPTER V INPUT TAX CREDIT ) [. Enforced with effect from 1-7-2017.] Eligibility and conditions for taking input tax credit 16. (1) Every registered person shall, subject to such conditions and restrictions… Read More »