| 23 Effect of de-registration | |
|
23 Effect of de-registration
(1) Every person whose registration is cancelled shall pay in respect of all goods held on the
date of cancellation an amount equal to the higher of –
(a) the tax that would be payable in respect of those goods if the goods were sold at their
fair market value on that date; or
(b) the tax credit previously claimed in respect of those goods.
(2) Where the dealer has accounted for turnover on the basis of amounts received and
amounts paid, he shall include in the turnover of his final return -
(a) any amount not yet received in respect of sales made while he was registered; and
(b) any amount not yet paid in respect of purchases made while he was registered.
|
|
gargrajk@gmail.com, admin@carajgarg.com
+91 - 9810464925
- Home
- AboutUs
- SERVICES...
-
- Acts / Rules
-
Acts
- Service Tax
- Limited Liability Partnership Act
- Custom Act 1962
- RTI 2005
- The Companies Act, 2013
- Foreign Exchange Management Act (Fema)
- Foreign Exchange Regulation Act (Fera)
- Special Economic Zone (Act)
- Incometax Act
- Patent Act
- Gratuity Act
- Bonus Act
- Central Sales Tax Act, 1956
- Right To Information Act, 2005
- The Companies Act, 1956
- Wealth Tax Act, 1957
- The Securities And Exchange Board Of India Act, 1992
- The Employees State Insurance Act, 1948
- The Indian Partnership Act, 1932
- Societies Registration Act, 1860
- Reserve Bank Of India Act, 1934
- Competition Act, 2002
- The Chartered Accountants Act, 1949
- Cost And Works Accountants Act, 1959
- Gst Acts
- 101st Constitution Amendment Act, 2016
-
Rules
- Income Tax Rules
- Service Tax Rules
- Custom Act 1962 (Rules)
- Special Economic Zone (Rules)
- Gratuity Rules
- Wealth Tax Rules, 1957
- Limited Liability Partnership Rules, 2009
- Limited Liability Partnership (Winding Up And Dissolution) Rules, 2010
- Non-banking Financial Companies Acceptance Of Public Deposits (Reserve Bank) Directions, 1998
- Non-Banking Financial Companies Auditors Report (Reserve Bank) Directions, 2008.
- Cost Record And Audit Rules, 2014
- Cenvat Credit Rules, 2004
- CGST Rules, 2017
-
Acts
- Utilities
- Links
- Vat
- Circulars / Notifications
- Bulletins
- Softwares
- Acts / Rules
- ARTICLES
- Enquiry
- ContactUs