The Central Goods and Services Act, 2017 (CGST Act) Section 38 – Furnishing details of inward supplies (1) Every registered person, other than an Input Service Distributor or a non-resident taxable person or a person paying tax under the provisions of section 10 or section 51 or section 52 shall verify validate modify or delete if required the details relating
The Central Goods and Services Act, 2017 (CGST Act) Section 37 – Furnishing details of outward supplies (1) Every registered person, other than an Input Service Distributor, a non-resident taxable person and a person paying tax under the provisions of section 10 or section 51 or section 52 shall furnish electronically in such form and manner as may be prescribed, the
The Central Goods and Services Act, 2017 (CGST Act) Section 36 – Period of retention of accounts Every registered person required to keep and maintain books of account or other records in accordance with the provisions of sub-section (1) of section 35 shall retain them until the expiry of seventy-two months from the due date of furnishing
The Central Goods and Services Act, 2017 (CGST Act) 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
The Central Goods and Services Act, 2017 (CGST Act) Section 34 – Credit and Debit notes. (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
The Central Goods and Services Act, 2017 (CGST Act) 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
The Central Goods and Services Act, 2017 (CGST Act) 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
The Central Goods and Services Act, 2017 (CGST Act) Section 31A – Facility of digital payment to recipient This Act was made and amended vide the following notifications • Central Goods and Service Tax,Finance Bill 2019-20. The Government may, on the recommendations of the Council, prescribe a class of registered persons who shall provide prescribed modes
The Central Goods and Services Act, 2017 (CGST Act 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 Central Goods and Services Act, 2017 (CGST Act) Section 30 – Revocation of cancellation of registration (1) Subject to such conditions as may be prescribed, any registered person whose registration is canceled by the proper officer on his own motion, may apply to such officer for revocation of cancellation of the registration in the