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...
Chapter VII Tax Invoice, Credit and Debit Notes
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...
Chapter VII Tax Invoice, Credit and Debit Notes
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,...
Chapter VII Tax Invoice, Credit and Debit Notes
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...
Chapter VII Tax Invoice, Credit and Debit Notes
Section 31A 1[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...
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...
Chapter VI Registration
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...
Chapter VI Registration
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,...
Chapter VI Registration
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...
Chapter VI Registration
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 nonresident taxable person shall...
