Category: CGST ACT

CHAPTER VIII ACCOUNTS AND RECORDS     * Section 35. Accounts and other records.- (1) Every registered person shall keep and maintain, at his principal place of business, as mentioned in the certificate of registration, a true and correct account of- (a) production or manufacture of goods; (b) inward and outward supply of goods or services or both; […]

Section 34. Credit and debit notes.- (1) 1 [Where one or more tax invoices have] been issued for supply of any goods or services or both and the taxable value or tax charged in that tax invoice is found to exceed the taxable value or tax payable in respect of such supply, or where the goods supplied […]

Section 33. Amount of tax to be indicated in tax invoice and other documents.- Notwithstanding anything contained in this Act or any other law for the time being in force, where any supply is made for a consideration, every person who is liable to pay tax for such supply shall prominently indicate in all documents […]

Section 32. Prohibition of unauthorised collection of tax.- (1) A person who is not a registered person shall not collect in respect of any supply of goods or services or both any amount by way of tax under this Act. (2) No registered person shall collect tax except in accordance with the provisions of this Act or the […]

1 [ Section 31A. Facility of digital payment to recipient.- The Government may, on the recommendations of the Council, prescribe a class of registered persons who shall provide prescribed modes of electronic payment to the recipient of supply of goods or services or both made by him and give option to such recipient to make payment accordingly, in […]

CHAPTER VII TAX INVOICE, CREDIT AND DEBIT NOTES   * Section 31. Tax invoice.- (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 movement of goods; or (b) delivery of goods or making available thereof to the recipient, in any […]

Section 30. Revocation of cancellation of registration.- **(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 to such officer for revocation of cancellation of the registration in the prescribed manner within thirty days from the date of service of the cancellation order. 1 [Provided that […]

Section 29. Cancellation 1 [or suspension] of registration.- (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 person, cancel the registration, in such manner and within such period as may be prescribed, having regard to the circumstances where,- […]

Section 28. Amendment of registration.- (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 time of registration or subsequent thereto, in such form and manner and within such period as may be prescribed . (2) The proper officer […]

Section 27. Special provisions relating to casual taxable person and non-resident taxable person.- (1) The certificate of registration issued to a casual taxable person or a non-resident taxable person shall be valid for the period specified in the application for registration or ninety days from the effective date of registration, whichever is earlier and such person shall […]