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
The Central Goods and Services Act, 2017 (CGST Act) Section 29 – Cancellation 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
The Central Goods and Services Act, 2017 (CGST Act) 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
The Central Goods and Services Act, 2017 (CGST Act) 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 Central Goods and Services Act, 2017 (CGST Act) Section 26 – Deemed registration (1) The grant of registration or the Unique Identity Number under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act shall be deemed to be a grant of registration or the Unique Identity Number
The Central Goods and Services Act, 2017 (CGST Act) Section 25 – Procedure for registration (1) Every person who is liable to be registered under section 22 or section 24 shall apply for registration in every such State or Union territory in which he is so liable within thirty days from the date on which he becomes liable
The Central Goods and Services Act, 2017 (CGST Act) Section 24 – Compulsory registration in certain cases. Notwithstanding anything contained in sub-section (1) of section 22 the following categories of persons shall be required to be registered under this Act–– (i) persons making any inter-State taxable supply. (ii) casual taxable persons making taxable supply. (iii) persons