Daily Archives: July 5, 2017

Section 25 West Bengal GST Ordinance 2017 : Procedure for registration

By | July 5, 2017

Section 25 West Bengal GST Ordinance 2017 [ Section 25 West Bengal GST Ordinance 2017  explains Procedure for registration and is covered in Chapter VI : Registration  ] Procedure for registration 25. (1) Every person who is liable to be registered under section 22 or section 24 shall apply for registration within thirty days from the date on which he… Read More »

Section 24 West Bengal GST Ordinance 2017 : Compulsory registration in certain cases

By | July 5, 2017

Section 24 West Bengal GST Ordinance 2017 [ Section 24 West Bengal GST Ordinance 2017  explains Compulsory registration in certain cases  and is covered in Chapter VI : Registration  ] Compulsory registration in certain cases 24. Notwithstanding anything contained in sub-section (1) of section 22, the following categories of persons shall be required to be registered under this Ordinance,— (i)… Read More »

Section 23 West Bengal GST Ordinance 2017 : Persons not liable for registration

By | July 5, 2017

Section 23 West Bengal GST Ordinance 2017 [ Section 23 West Bengal GST Ordinance 2017  explains Persons not liable for registration and is covered in Chapter VI : Registration  ] Persons not liable for registration 23. (1) The following persons shall not be liable to registration, namely:–– (a) any person engaged exclusively in the business of supplying goods or services… Read More »

Section 22 West Bengal GST Ordinance 2017 : Persons liable for registration

By | July 5, 2017

Section 22 West Bengal GST Ordinance 2017 [ Section 22 West Bengal GST Ordinance 2017  explains Persons liable for registration and is covered in Chapter VI : Registration  ] Persons liable for registration 22. (1) Every supplier making a taxable supply of goods or services or both in the State shall be liable to be registered under this Ordinance if… Read More »

Section 21 West Bengal GST Ordinance 2017 : Manner of recovery of credit distributed in excess

By | July 5, 2017

Section 21 West Bengal GST Ordinance 2017 [ Section 21 West Bengal GST Ordinance 2017  explains Manner of recovery of credit distributed in excess and is covered in Chapter V : Input Tax Credit  ] Manner of recovery of credit distributed in excess 21. Where the Input Service Distributor distributes the credit in contravention of the provisions contained in… Read More »

Section 20 West Bengal GST Ordinance 2017 : Manner of distribution of credit by Input Service Distributor

By | July 5, 2017

Section 20 West Bengal GST Ordinance 2017 [ Section 20 West Bengal GST Ordinance 2017  explains Manner of distribution of credit by Input Service Distributor and is covered in Chapter V : Input Tax Credit  ] Manner of distribution of credit by Input Service Distributor 20. (1) The Input Service Distributor shall distribute the credit of State tax as… Read More »

Section 19 West Bengal GST Ordinance 2017 : Taking input tax credit in respect of inputs and capital goods sent for job work

By | July 5, 2017

Section 19 West Bengal GST Ordinance 2017 [ Section 19 West Bengal GST Ordinance 2017  explains Taking input tax credit in respect of inputs and capital goods sent for job work  and is covered in Chapter V : Input Tax Credit  ] Taking input tax credit in respect of inputs and capital goods sent for job work 19. (1)… Read More »

Section 18 West Bengal GST Ordinance 2017 : Availability of credit in special circumstances

By | July 5, 2017

Section 18 West Bengal GST Ordinance 2017 [ Section 18 West Bengal GST Ordinance 2017  explains Availability of credit in special circumstances and is covered in Chapter V : Input Tax Credit  ] Availability of credit in special circumstances 18. (1) Subject to such conditions and restrictions as may be prescribed— (a) a person who has applied for registration… Read More »

Section 17 West Bengal GST Ordinance 2017 : Apportionment of credit and blocked credits

By | July 5, 2017

Section 17 West Bengal GST Ordinance 2017 [ Section 17 West Bengal GST Ordinance 2017  explains Apportionment of credit and blocked credits  and is covered in Chapter V : Input Tax Credit  ] Apportionment of credit and blocked credits 17. (1) Where the goods or services or both are used by the registered person partly for the purpose of… Read More »

Section 16 West Bengal GST Ordinance 2017 : Eligibility and conditions for taking input tax credit

By | July 5, 2017

Section 16 West Bengal GST Ordinance 2017 [ Section 16 West Bengal GST Ordinance 2017  explains Eligibility and conditions for taking input tax credit  and is covered in Chapter V : Input Tax Credit  ]   Eligibility and conditions for taking input tax credit 16. (1) Every registered person shall, subject to such conditions and restrictions as may be… Read More »