Section 33 of Goa GST Act 2017 [ Section 33 of Goa 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. Notwith standing anything contained in this Act… Read More »
Section 32 of Goa GST Act 2017 [ Section 32 of Goa 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 Goa GST Act 2017 [ Section 31 of Goa 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 »
Section 30 of Goa GST Act 2017 [ Section 30 of Goa 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, may apply… Read More »
Section 29 of Goa GST Act 2017 [ Section 29 of Goa 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 of such… Read More »
Section 28 of Goa GST Act 2017 [ Section 28 of Goa 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 at the… Read More »
Section 27 of Goa GST Act 2017 [ Section 27 of Goa 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 a non… Read More »
Section 26 of Goa GST Act 2017 [ Section 26 of Goa 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 Identity Number… Read More »
Section 25 of Goa GST Act 2017 [ Section 25 of Goa 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 becomes liable… Read More »
Section 24 of Goa GST Act 2017 [ Section 24 of Goa 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 making… Read More »