(1) Every registered person and a person to whom a Unique Identity Number has been assigned shall inform the proper officer of any changes in the information furnished at the time of registration or subsequent thereto, in such form and manner and within such period as may be prescribed.

(2) The proper officer may, on the basis of information furnished under sub-section

(1) or as ascertained by him, approve or reject amendments in the registration particulars in such manner and within such period as may be prescribed:

(3) Any rejection or approval of amendments under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act, as the case may be, shall be deemed to be a rejection or approval under this Act. 29. Cancellation 1[or suspension] of registration.—

(1) The proper officer may, either on his own motion or on an application filed by the registered person or by his legal heirs, in case of death of such person, cancel the registration, in such manner and within such period as may be prescribed, having regard to the circumstances where,––

(3) of section 25:] 3 [

(2) The proper officer may cancel the registration of a person from such date, including any retrospective date, as he may deem fit, where,––

(3) of section 25 has not commenced business within six months from the date of registration; or 1. Ins. by Act 31 of 2018, s. 14 (w.e.f. 1-2-2019). 2. Subs. by Act 12 of 2020, s. 121, for clause

(3) The cancellation of registration under this section shall not affect the liability of the person to pay tax and other dues under this Act or to discharge any obligation under this Act or the rules made thereunder for any period prior to the date of cancellation whether or not such tax and other dues are determined before or after the date of cancellation.

(4) The cancellation of registration under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act, as the case may be, shall be deemed to be a cancellation of registration under this Act.

(5) Every registered person whose registration is cancelled shall pay an amount, by way of debit in the electronic credit ledger or electronic cash ledger, equivalent to the credit of input tax in respect of inputs held in stock and inputs contained in semi-finished or finished goods held in stock or capital goods or plant and machinery on the day immediately preceding the date of such cancellation or the output tax payable on such goods, whichever is higher, calculated in such manner as may be prescribed:

(6) The amount payable under sub-section

(5) shall be calculated in such manner as may be prescribed. 30. Revocation of cancellation of registration.—

(1) Subject to such conditions as may be prescribed, any registered person, whose registration is cancelled by the proper officer on his own motion, may apply to such officer for revocation of cancellation of the registration in the prescribed manner within thirty days from the date of service of the cancellation order. 2 3 [ [

(2) The proper officer may, in such manner and within such period as may be prescribed, by order, either revoke cancellation of the registration or reject the application:

(3) The revocation of cancellation of registration under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act, as the case may be, shall be deemed to be a revocation of cancellation of registration under this Act. 1. The proviso ins. by Act 31 of 2018, s. 14 (w.e.f. 1-2-2019). 2. Ins. by Central Goods and Services Tax (Fifth Removal of Difficulties) Order, 2019 vide Order No.05/2019-GST (w.e.f. 23-4- 2019). 3. Subs. by Act 12 of 2020, s. 122, for the proviso (w.e.f. 1-1-2021). 37 CHAPTER VII TAX INVOICE, CREDIT AND DEBIT NOTES 31. Tax invoice.—

(1) A registered person supplying taxable goods shall, before or at the time of,—

(2) A registered person supplying taxable services shall, before or after the provision of service but within a prescribed period, issue a tax invoice, showing the description, value, tax charged thereon and such other particulars as may be prescribed: 1 [

(3) Notwithstanding anything contained in sub-sections

(1) and

(2)––

(3) or sub-section

(4) of section 9 shall issue an invoice in respect of goods or services or both received by him from the supplier who is not registered on the date of receipt of goods or services or both;

(3) or sub-section

(4) of section 9 shall issue a payment voucher at the time of making payment to the supplier.

(4) In case of continuous supply of goods, where successive statements of accounts or successive payments are involved, the invoice shall be issued before or at the time each such statement is issued or, as the case may be, each such payment is received.

(5) Subject to the provisions of clause

(3), in case of continuous supply of services,––

(6) In a case where the supply of services ceases under a contract before the completion of the supply, the invoice shall be issued at the time when the supply ceases and such invoice shall be issued to the extent of the supply made before such cessation.

(7) Notwithstanding anything contained in sub-section

(1), where the goods being sent or taken on approval for sale or return are removed before the supply takes place, the invoice shall be issued before or at the time of supply or six months from the date of removal, whichever is earlier. Explanation.––For the purposes of this section, the expression “tax invoice” shall include any revised invoice issued by the supplier in respect of a supply made earlier. 1 [31A. Facility of digital payment to recipient.—The Government may, on the recommendations of the Council, prescribe a class of registered persons who shall provide prescribed modes of electronic payment to the recipient of supply of goods or services or both made by him and give option to such recipient to make payment accordingly, in such manner and subject to such conditions and restrictions, as may be prescribed.] 32. Prohibition of unauthorised collection of tax.—

(1) A person who is not a registered person shall not collect in respect of any supply of goods or services or both any amount by way of tax under this Act.

(2) No registered person shall collect tax except in accordance with the provisions of this Act or the rules made thereunder. 33. Amount of tax to be indicated in tax invoice and other documents.—Notwithstanding anything contained in this Act or any other law for the time being in force, where any supply is made for a consideration, every person who is liable to pay tax for such supply shall prominently indicate in all documents relating to assessment, tax invoice and other like documents, the amount of tax which shall form part of the price at which such supply is made. 34. Credit and debit notes.—

(1) 2[Where one or more tax invoices have] been issued for supply of any goods or services or both and the taxable value or tax charged in that tax invoice is found to exceed the taxable value or tax payable in respect of such supply, or where the goods supplied are returned by the recipient, or where goods or services or both supplied are found to be deficient, the registered person, who has supplied such goods or services or both, may issue to the recipient 3[one or more credit notes for supplies made in a financial year] containing such particulars as may be prescribed. 1. Ins. by Act 23 of 2019, s. 96 (w.e.f. 1-1-2020). 2. Subs. by Act 31 of 2018, s. 15, for “Where a tax invoice has” (w.e.f. 1-2-2019). 3. Subs. by s. 15, ibid., for “a credit note” (w.e.f. 1-2-2019). 39

(2) Any registered person who issues a credit note in relation to a supply of goods or services or both shall declare the details of such credit note in the return for the month during which such credit note has been issued but not later than 1[the thirtieth day of November] following the end of the financial year in which such supply was made, or the date of furnishing of the relevant annual return, whichever is earlier, and the tax liability shall be adjusted in such manner as may be prescribed:

(3) 2[Where one or more tax invoices have] been issued for supply of any goods or services or both and the taxable value or tax charged in that tax invoice is found to be less than the taxable value or tax payable in respect of such supply, the registered person, who has supplied such goods or services or both, shall issue to the recipient 3[one or more debit notes for supplies made in a financial year] containing such particulars as may be prescribed.

(4) Any registered person who issues a debit note in relation to a supply of goods or services or both shall declare the details of such debit note in the return for the month during which such debit note has been issued and the tax liability shall be adjusted in such manner as may be prescribed. Explanation.––For the purposes of this Act, the expression “debit note” shall include a supplementary invoice. CHAPTER VIII ACCOUNTS AND RECORDS 35. Accounts and other records.—

(1) Every registered person shall keep and maintain, at his principal place of business, as mentioned in the certificate of registration, a true and correct account of—

(2) Every owner or operator of warehouse or godown or any other place used for storage of goods and every transporter, irrespective of whether he is a registered person or not, shall maintain records of the consigner, consignee and other relevant details of the goods in such manner as may be prescribed.

(3) The Commissioner may notify a class of taxable persons to maintain additional accounts or documents for such purpose as may be specified therein.

(4) Where the Commissioner considers that any class of taxable person is not in a position to keep and maintain accounts in accordance with the provisions of this section, he may, for reasons to be recorded in writing, permit such class of taxable persons to maintain accounts in such manner as may be prescribed. 1. Subs. by Act 6 of 2022, s. 102, for “September” (w.e.f. 1-10-2022). 2. Subs. by Act 31 of 2018, s. 15, for “Where a tax invoice has” (w.e.f. 1-2-2019). 3. Subs. by s. 15, ibid., for “a debit note” (w.e.f. 1-2-2019). 40

(5) Every registered person whose turnover during a financial year exceeds the prescribed limit shall get his accounts audited by a chartered accountant or a cost accountant and shall submit a copy of the audited annual accounts, the reconciliation statement under sub-section

(2) of section 44 and such other documents in such form and manner as may be prescribed: 1 [

(6) Subject to the provisions of clause

(5) of section 17, where the registered person fails to account for the goods or services or both in accordance with the provisions of sub- section

(1), the proper officer shall determine the amount of tax payable on the goods or services or both that are not accounted for, as if such goods or services or both had been supplied by such person and the provisions of section 73 or section 74, as the case may be, shall, mutatis mutandis, apply for determination of such tax. 36. Period of retention of accounts.—Every registered person required to keep and maintain books of account or other records in accordance with the provisions of sub-section

(1) of section 35 shall retain them until the expiry of seventy-two months from the due date of furnishing of annual return for the year pertaining to such accounts and records:

(1) Every registered person, other than an Input Service Distributor, a non-resident taxable person and a person paying tax under the provisions of section 10 or section 51 or section 52, shall furnish, electronically, 2[subject to such conditions and restrictions and] in such form and manner as may be prescribed, the details of outward supplies of goods or services or both effected during a tax period on or before the tenth day of the month succeeding the said tax period and such details 3[shall, subject to such conditions and restrictions, within such time and in such manner as may be prescribed, be communicated to the recipient of the said supplies:] 4 * * * * 5 [

(3) Any registered person, who has furnished the details under sub-section

(1) for any tax period 8***, shall, upon discovery of any error or omission therein, rectify such error or omission in such manner as may be prescribed, and shall pay the tax and interest, if any, in case there is a short payment of tax on account of such error or omission, in the return to be furnished for such tax period: 1. The proviso ins. by Act 31 of 2018, s. 16 (w.e.f. 1-2-2019). 2. Ins. by Act 6 of 2022, s. 103 (w.e.f. 1-10-2022). 3. Subs. by s. 103, ibid., for “shall be communicated to the recipient of the said supplies within such time and in such manner as may be prescribed” (w.e.f. 1-10-2022). 4. Proviso omitted by s. 103 ibid (w.e.f. 1-10-2022). 5. Subs. by s. 103, ibid., for “Provided further that” (w.e.f. 1-10-2022). 6. Subs. by s. 103, ibid., “Provided also that” (w.e.f. 1-10-2022). 7. Sub-section

(2) omitted by s. 103, ibid. (w.e.f. 1-10-2022). 8. The words and figures “and which have remained unmatched under section 42 or section 43” omitted by s. 103, ibid. (w.e.f. 1-10-2022). 41

(1) shall be allowed after 1[the thirtieth day of November] following the end of the financial year to which such details pertain, or furnishing of the relevant annual return, whichever is earlier. 2 [Provided further that the rectification of error or omission in respect of the details furnished under sub-section

(1) shall be allowed after furnishing of the return under section 39 for the month of September, 2018 till the due date for furnishing the details under sub-section

(1) for the month of March, 2019 or for the quarter January, 2019 to March, 2019.] Explanation.––For the purposes of this Chapter, the expression “details of outward supplies” shall include details of invoices, debit notes, credit notes and revised invoices issued in relation to outward supplies made during any tax period. 3 [

(4) A registered person shall not be allowed to furnish the details of outward supplies under sub- section

(1) for a tax period, if the details of outward supplies for any of the previous tax periods has not been furnished by him:

(1), even if he has not furnished the details of outward supplies for one or more previous tax periods.] 4 [38. Communication of details of inward supplies input tax credit.—

(1) The details of outward supplies furnished by the registered persons under sub-section

(1) of section 37 and of such other supplies as may be prescribed, and an auto-generated statement containing the details of input tax credit shall be made available electronically to the recipients of such supplies in such form and manner, within such time, and subject to such conditions and restrictions as may be prescribed.

(2) The auto-generated statement under sub-section

(1) shall consist of––

(1) of section 37,––

(12) of section 49 subject to such conditions and restrictions as may be prescribed; or (vi) by such other class of persons as may be prescribed.] 1. Subs. by Act 6 of 2022, s. 103, for “furnishing of the return under section 39 for the month of September” (w.e.f. 1-10-2022). 2. Ins. by vide Order No. 02/2018-Central Tax dated 31-12-2018. 3. Ins. by Act 6 of 2022, s. 103, (w.e.f. 1-10-2022). 4. Subs. by s. 104, ibid., for “section 38” (w.e.f. 1-10-2022). 42 39. Furnishing of returns.—1[

(1) Every registered person, other than an Input Service Distributor or a non-resident taxable person or a person paying tax under the provisions of section 10 or section 51 or section 52 shall, for every calendar month or part thereof, furnish, a return, electronically, of inward and outward supplies of goods or services or both, input tax credit availed, tax payable, tax paid and such other particulars, in such form and manner, and within such time, as may be prescribed: