June 10, 2017
Administration

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

24. Special provisions relating to casual taxable person and non-resident taxable person (1) The certificate […]
June 10, 2017
Administration

Section 23 : Registration – Registration

23. Registration (1) Every person who is liable to be registered under Schedule V of […]
June 10, 2017
Input_Tax_Credit

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

22. Manner of recovery of credit distributed in excess Where the Input Service Distributor distributes […]
June 10, 2017
Input_Tax_Credit

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

21. Manner of distribution of credit by Input Service Distributor (1) The Input Service Distributor […]
June 10, 2017
Input_Tax_Credit

Section 20 : Taking input tax credit in respect of inputs sent for job work – Input Tax Credit

20. Taking input tax credit in respect of inputs sent for job work (1) The […]
June 10, 2017
Input_Tax_Credit

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

19. Recovery of Input Tax Credit and Interest thereon Where credit has been taken wrongly, […]
June 10, 2017
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 […]
June 10, 2017
Input_Tax_Credit

Section 17 : Apportionment of credit and blocked credits – Input Tax Credit

17. Apportionment of credit and blocked credits (1) Where the goods and/or services are used […]
June 10, 2017
Input_Tax_Credit

Section 16 : Eligibility and conditions for taking input tax credit – Input Tax Credit

16. Eligibility and conditions for taking input tax credit (1) Every registered taxable person shall, […]
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