June 10, 2017
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 non-resident taxable person shall be […]
June 10, 2017
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 in which he is so […]
June 10, 2017
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 21 resulting in excess distribution […]
June 10, 2017
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 credit of CGST as CGST […]
June 10, 2017
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 conditions and restrictions as may […]
June 10, 2017
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 in accordance with the provisions […]
June 10, 2017
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 which he becomes liable to […]
June 10, 2017
17. Apportionment of credit and blocked credits (1) Where the goods and/or services are used by the registered taxable person partly for the purpose of any business and partly for […]
June 10, 2017
16. Eligibility and conditions for taking input tax credit (1) Every registered taxable person shall, subject to such conditions and restrictions as may be prescribed and within the time and […]
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