CGST Section 36: Period for Retaining Accounts/ Other Records
Provisions under Section 36 of the CGST Act 2017 relating to "Period for Retaining Accounts/ Other Records".
Author: Vinod Arora
CGST Section 35: Maintaining Accounts and Other Records
Provisions under Section 35 of the CGST Act 2017 relating to "Maintaining Accounts and Other Records".
CGST Section 34: Credit and Debit Notes
Section 34 CGST: Issuance of credit/debit notes for excess/short tax or returns; declare in monthly return (or by Nov 30 after FY) and adjust tax liability.
CGST Section 33: Tax Amount to be indicated in Tax Invoice/ Other Docs
Provisions under Section 33 of the CGST Act 2017 relating to "Amount of Tax to be indicated in Tax Invoice and Other Documents".
CGST Section 32: Prohibition of Unauthorised Collection of Tax
Provisions under Section 32 of the CGST Act 2017 relating to "Prohibition of Unauthorised Collection of Tax".
CGST Section 31A: Facility of Digital Payment to Recipient
Provisions under Section 31A of the CGST Act 2017 relating to "Facility of Digital Payment to Recipient".
CGST Section 31: Tax Invoice
Provisions under Section 31 of the CGST Act 2017 relating to "Tax Invoice".
CGST Section 30: Revocation of Cancellation of Registration
Provisions under Section 30 of the CGST Act 2017 relating to "Revocation of Cancellation of Registration".
CGST Section 29: Cancellation or Suspension of Registration
Provisions under Section 29 of the CGST Act 2017 relating to "Cancellation or Suspension of Registration".
CGST Section 28: Amendment of Registration
Provisions under Section 28 of the CGST Act 2017 relating to "Amendment of Registration".