Credit and debit notes – Tax Invoice, Credit And Debit Notes (1) Where a tax invoice has been issued for supply of any goods and/or services and the taxable value […]
99.Revisional powers of Chief Commissioner or Commissioner (1) Subject to the provisions of section 112 and any rules made thereunder, the Chief Commissioner or Commissioner may on his own motion, […]
Amount of tax to be indicated in tax invoice and other documents – Tax Invoice, Credit And Debit Notes Notwithstanding anything contained in this Act or any other law […]
Tax not to be collected by unregistered taxable person – Tax Invoice, Credit And Debit Notes A person who is not a registered taxable person shall not collect in […]
Tax invoice – Tax Invoice, Credit And Debit Notes (1) A registered taxable person supplying taxable goods shall, before or at the time of,- (a) removal of goods for supply […]
98.Appeals to First Appellate Authority (1) Any person aggrieved by any decision or order passed against him under this Act or under the [SGST/CGST] Act as authorized under section 7 […]
Revocation of cancellation of registration – Registration (1) Subject to such conditions and in such manner as may be prescribed, any registered taxable person, whose registration is cancelled by […]
Section 29 CGST Act, 2017 (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 […]
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 officer of any changes in […]