Monthly Archives: March 2018

Section 16 of Uttarakhand GST Act 2017 ( Section 16 of Uttarakhand GST Act 2017 explains Eligibility and conditions for taking input tax credit and is covered in  CHAPTER V INPUT TAX CREDIT)  Eligibility and conditions for taking input tax credit 16. (1) Every registered person shall, subject to such conditions and restrictions as may be prescribed and… Read More »

Section 15 of Uttarakhand GST Act 2017 ( Section 15 of Uttarakhand GST Act 2017 explains Value of taxable supply and is covered in  CHAPTER IV TIME AND VALUE OF SUPPLY)   Value of taxable supply 15. (1) The value of a supply of goods or services or both shall be the transaction value, which is the price actually… Read More »

Section 14 of Uttarakhand GST Act 2017 ( Section 14 of Uttarakhand GST Act 2017 explains Change in rate of tax in respect of supply of goods or services and is covered in  CHAPTER IV TIME AND VALUE OF SUPPLY)   Change in rate of tax in respect of supply of goods or services  14. Notwithstanding anything contained in… Read More »

Section 13 of Uttarakhand GST Act 2017 ( Section 13 of Uttarakhand GST Act 2017 explains Time of supply of services and is covered in  CHAPTER IV TIME AND VALUE OF SUPPLY)   Time of supply of services 13. (1) The liability to pay tax on services shall arise at the time of supply, as determined in accordance with… Read More »