Chapter IX Returns
1[Section 38. Communication of details of inward supplies and input tax credit. (1) The details of outward supplies furnished by the registered persons under sub-section (1) of section 37 and of such other...
Chapter IX Returns
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...
Chapter VIII Accounts and Records
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...
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...
