Section 26 of Uttarakhand GST Act 2017 ( Section 26 of Uttarakhand 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 Uttarakhand GST Act 2017 ( Section 25 of Uttarakhand 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 22or section 24 shall apply for registration within thirty days from the date on which he becomes… Read More »
Section 24 of Uttarakhand GST Act 2017 ( Section 24 of Uttarakhand 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,… Read More »
Section 23 of Uttarakhand GST Act 2017 ( Section 23 of Uttarakhand 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… Read More »
Section 22 of Uttarakhand GST Act 2017 ( Section 22 of Uttarakhand 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 Uttarakhand GST Act 2017 ( Section 21 of Uttarakhand 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 »
Section 20 of Uttarakhand GST Act 2017 ( Section 20 of Uttarakhand GST Act 2017 explains Manner of distribution of credit by Input Service Distributor and is covered in CHAPTER V INPUT TAX CREDIT) Manner of distribution of credit by Input Service Distributor 20.(1) The Input Service Distributor shall distribute the credit of State tax as State tax or integrated tax… Read More »
Section 19 of Uttarakhand GST Act 2017 ( Section 19 of Uttarakhand GST Act 2017 explains Taking input tax credit in respect of inputs and capital goods sent for jobwork and is covered in CHAPTER V INPUT TAX CREDIT) Taking input tax credit in respect of inputs and capital goods sent for jobwork 19.(1) The principal shall,… Read More »
Section 18 of Uttarakhand GST Act 2017 ( Section 18 of Uttarakhand GST Act 2017 explains Availability of credit in special circumstances and is covered in CHAPTER V INPUT TAX CREDIT) Availability of credit in special circumstances 18.(1) Subject to such conditions and restrictions as may be prescribed (a) a person who has applied for registration under… Read More »
Section 17 of Uttarakhand GST Act 2017 ( Section 17 of Uttarakhand GST Act 2017 explains Apportionment of credit and blocked credits and is covered in CHAPTER V INPUT TAX CREDIT) Apportionment of credit and blocked credits 17. (1) Where the goods or services or both are used by the registered person partly for the purpose of any business… Read More »