Credit and debit notes under GST
Section 34 of the CGST Act: Credit and debit notes— (1) Where one or more tax invoices have been issued...
Month: June 2022
Section 33 of the CGST Act
Section 33 of the CGST Act: Amount of tax to be indicated in tax invoice and other documents— Notwithstanding anything...
Section 32 of the CGST Act
Section 32 of the CGST Act: Prohibition of unauthorised collection of tax— (1) A person who is not a registered...
Section 31A of the CGST Act
Section 31A of the CGST Act: Facility of digital payment to recipient— (1) The Government may, on the recommendations of...
Section 31 of the CGST Act
Section 31 of the CGST Act: Tax invoice— (1) A registered person supplying taxable goods shall, before or at the...
Revocation of cancellation of GST registration
Section 30 of the CGST Act: Revocation of cancellation of registration— (1) Subject to such conditions as may be prescribed,...
Section 30 of the CGST Act
Section 30 of the CGST Act: Revocation of cancellation of registration— (1) Subject to such conditions as may be prescribed,...
Cancellation of GST registration
Section 29 of the CGST Act: Cancellation or suspension of registration— (1) The proper officer may, either on his own...
Section 29 of the CGST Act
Section 29 of the CGST Act: Cancellation or suspension of registration— (1) The proper officer may, either on his own...
Section 28 of the CGST Act
Section 28 of the CGST Act: Amendment of registration— (1) Every registered person and a person to whom a Unique...