Author: Suresh Prasad
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Section 21 of GST Act: Manner of recovery of credit distributed in excess
Amended and updated notes on section 21 of CGST Act, 2017. Discussion on provisions and rules related to manner of recovery of credit distributed in excess.
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Section 22 of GST Act: Persons liable for registration
Amended and updated notes on section 22 of CGST Act, 2017. Detail discussion on provisions and rules related to persons liable for registration.
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Section 23 of GST Act: Persons not liable for registration
Amended and updated notes on section 23 of CGST Act, 2017. Detail discussion on provisions and rules related to persons not liable for registration.
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Section 24 of GST Act: Compulsory registration in certain cases
Amended and updated notes on section 24 of CGST Act, 2017. Detail discussion on provisions and rules related to compulsory registration in certain cases.
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Section 25 of GST Act: Procedure for GST Registration
Amended and updated notes on section 25 of CGST Act, 2017. Detail discussion on provisions and rules related to procedure for registration.
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Section 26 of GST Act: Deemed GST Registration
Amended and updated notes on section 26 of CGST Act, 2017. Detail discussion on provisions and rules related to deemed registration.
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Section 27 of GST Act: Casual and Non-Resident Taxable Person
Amended and updated notes on section 27 of CGST Act, 2017. Special provisions relating to casual taxable person and non-resident taxable person.
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Section 28 of GST Act: Amendment of GST Registration
Amended and updated notes on section 28 of CGST Act, 2017. Detail discussion on provisions and rules related to amendment of registration.
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Section 29 of GST Act: Cancellation or Suspension of Registration
Amended and updated notes on section 29 of CGST Act, 2017. Detail discussion on provisions and rules related to cancellation or suspension of registration.
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Section 30 of GST Act: Revocation of cancellation of registration
Amended and updated notes on section 30 of CGST Act, 2017. Detail discussion on provisions and rules related to revocation of cancellation of registration.
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Section 31 of GST Act: GST Tax Invoice
Amended and updated notes on section 31 of CGST Act, 2017. Detail discussion on provisions and rules related to GST tax invoice.
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Section 31A of GST Act: Facility of digital payment to recipient
Amended and updated notes on section 31A of CGST Act, 2017. Detail discussion on provisions and rules related to facility of digital payment to recipient.