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Input_Tax_Credit

Section 18 : Availability of credit in special circumstances – Input Tax Credit

18. Availability of credit in special circumstances (1) A person who has applied for registration under the Act within thirty days from the date on...
Input_Tax_Credit

Section 19 : Recovery of Input Tax Credit and Interest thereon – Input Tax...

19. Recovery of Input Tax Credit and Interest thereon Where credit has been taken wrongly, the same shall be recovered from the registered taxable person...
Input_Tax_Credit

Section 20 : Taking input tax credit in respect of inputs sent for job...

20. Taking input tax credit in respect of inputs sent for job work (1) The “principal” referred to in section 55 shall, subject to such...
Input_Tax_Credit

Section 21 : Manner of distribution of credit by Input Service Distributor – Input...

21. Manner of distribution of credit by Input Service Distributor (1) The Input Service Distributor shall distribute, in such manner as may be prescribed, the...
Input_Tax_Credit

Section 22 : Manner of recovery of credit distributed in excess – Input Tax...

22. Manner of recovery of credit distributed in excess Where the Input Service Distributor distributes the credit in contravention of the provisions contained in section...
Administration

Section 23 : Registration – Registration

23. Registration (1) Every person who is liable to be registered under Schedule V of this Act shall apply for registration in every such State...
Administration

Section 24 : Special provisions relating to casual taxable person and non-resident taxable person...

24. 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...
Administration

Section 25 : Amendment of registration – Registration

25. Amendment of registration (1) Every registered taxable person and a person to whom a unique identity number has been assigned shall inform the proper...
Administration

Section 26 : Cancellation of registration – Registration

Cancellation of registration - Registration (1) The proper officer may, either on his own motion or on an application filed, in the prescribed manner, by...
Administration

Section 27 : Revocation of cancellation of registration – Registration

Revocation of cancellation of registration - Registration   (1) Subject to such conditions and in such manner as may be prescribed, any registered taxable person, whose...

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