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Sections & rules related to Section 25

Section 26 - Deemed registration
CGST Act, 2017

As per section 26 of the CGST act, (1) The grant of registration or the Unique Identity Number under the SGST act or the UTGST Act shall be deemed to be a grant of registration under CGST act subject to the condition that the application for registration

Section 27 - Special provisions relating to casual taxable person and non-resident taxable person
CGST Act, 2017

Section 27 of the CGST Act provides provisions relating to validity of the certificate of registration issued to a casual taxable person or a non-resident taxable person..

Section 29 - Cancellation or suspension of registration
CGST Act, 2017

Section 29 of the CGST act provides provisions on cancellation of GST registration. The proper officer either on his own motion or on an application filed by the taxpayer may cancel the registration..

Section 51 - Tax deduction at source
CGST Act, 2017

Updated provisions of section 51 of CGST Act 2017 with expert opinions. (1) (1) Notwithstanding anything to the contrary contained in this Act, the Government may

Section 79 - Recovery of tax
CGST Act, 2017

CGST Act section 79, Where GST dues is not paid to the government, the officer shall proceed to recover the amount by the following modes

Rule 8 - Application for registration
CGST Rules, 2017

Rule 8 prescribes the procedure for filing an application for registration under Goods & Services Tax. Click to know more about CGST rules.

Rule 10 - Issue of registration certificate
CGST Rules, 2017

CGST Rules | Rule 10, where the application for registration has been approved, a certificate of registration in FORM GST REG-06 shall be issued

Rule 11 - Separate registration for multiple places of business within a State or a Union Territory
CGST Rules, 2017

Rule 11 of CGST Rules, (1) Separate registration for multiple place of business shall be granted subject to the following conditions,

Rule 17 - Assignment of unique identity number to certain special entities
CGST Rules, 2017

CGST Rules | Rule 17, (1) Every specified person required to be granted a Unique Identity Number in accordance GST the provisions

Rule 28 - Value of supply of goods or services or both between distinct or related persons, other than through an agent
CGST Rules, 2017

CGST rule 28, The value of the supply of goods or services, where the supplier and recipient are related, shall be the open market value. if open market value is not available

Rule 32 - Determination of value in respect of certain supplies
CGST Rules, 2017

CGST Rule 32, the value in respect of supplies specified below shall be determined in the manner

Rule 47 - Time limit for issuing tax invoice
CGST Rules, 2017

CGST Rule 47, The invoice in the case of the taxable supply of services, shall be issued within a period of thirty days from the date of the supply of service: