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Section 23 of CGST Act :- Persons not liable for registration
September 24, 2021
Section 24 of CGST Act :- Compulsory Registration in Certain Cases
April 7, 2020
Section 25 of CGST Act :- Procedure for Registration
September 29, 2021
Section 26 :- Deemed registration
September 30, 2021
Section 27 of CGST Act :- Special Provisions Relating to Casual Taxable Person and Non-Resident taxable Person
October 2, 2021
Section 28 :- Amendment of Registration
October 7, 2021
Section 29 of CGST Act :- Cancellation [or Suspension] of Registration
December 13, 2024
Section 30 :- Revocation of Cancellation of Registration
October 7, 2021
Section 31A of CGST Act :- Facility of digital payment to recipient.
December 13, 2024
Section 31 of CGST Act :- Tax Invoice
February 12, 2022
Section 32 :- Prohibition of Unauthorised Collection of Tax
October 8, 2021
Section 33 of CGST Act :- Amount of Tax to be Indicated in Tax Invoice and Other Documents
October 12, 2021
Section 34 of CGST Act :- Credit and Debit Notes
December 13, 2024
Section 35 of CGST Act :- Accounts and Other Records
October 12, 2021
Section 36 of CGST Act :- Period of retention of accounts
October 12, 2021
Section 37 of CGST Act :- Furnishing Details of Outward Supplies
November 1, 2021
Section 38 of CGST Act :- Communication of Details of inward supplies and the input tax credit
October 28, 2021
Section 39 of CGST Act :- Furnishing of Returns
December 2, 2021
Section 40 of CGST Act :- First Return
November 1, 2021
Section 41 of CGST Act :- Availment of the input tax credit
November 1, 2021
Section 42 of CGST Act :- Matching, Reversal and Reclaim of Input Tax Credit
December 13, 2024
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