Section 37 of the CGST Act
Section 37 of the CGST Act: Furnishing details of outward supplies— (1) Every registered person, other than an Input Service...
GST
How long books are required to be maintained under GST
Section 36 of the CGST Act: Period of retention of accounts— Every registered person required to keep and maintain books...
Section 36 of the CGST Act
Section 36 of the CGST Act: Period of retention of accounts— Every registered person required to keep and maintain books...
Section 35 of the CGST Act – Accounts and other records
Section 35 of the CGST Act: Accounts and other records— (1) Every registered person shall keep and maintain, at his...
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...
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,...