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An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Central Government and for matters connected therewith or incidental thereto.
5 days ago · Notification No. 09/2023- Central Tax dated 31.03.2023 - Extension of limitation under Section 168A of CGST Act; Notification No.01/2023-Compensation Cess- dated 31.03.2023 -Seeks to provide commencement date for Section 163 of the Finance act, 2023
An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Central Government and for matters connected therewith or incidental thereto. Ministry:
(a) “Act” means the Central Goods and Services Tax Act, 2017 (12 of 2017); (b) “FORM” means a Form appended to these rules; (c) “section” means a section of the Act;
Enforced w.e.f. 1st July, 2017. 1. Inserted (w.e.f. 1st January, 2022 vide Notification No. 39/2021-C.T., dated 21st December, 2021) by s. 109 of The Finance Act, 2021 (No. 13 of 2021).. 2. Substituted (w.e.f. 1st February, 2019) for "Explanation.-For the purposes of this clause, it shall be deemed that the registered person has received the goods where the goods are delivered by the supplier to a recipient or any other person on the direction of such registered person, whether acting as an ...
Nov 15, 2017 · Seeks to exempt all taxpayers from payment of tax on advances received in case of supply of goods. tax notification category: CGST. Tax year: 2017.
the CGST Act is applicable to the whole of clause (b) of sub-section (5) of section 17 of the CGST Act. 4. Whether the provisions of sub-clause (i) of clause (b) of sub-section (5) of section 17 of the CGST Act bar availment of ITC on input services by way of “leasing of motor vehicles, vessels or aircraft” or ITC on
(e) agreeing to the obligation to refrain from an act, or to tolerate an act or a situation, or to do an act; and (f) transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration. 6.
(1) (a) Every person, other than a person deducting tax at source or an Input Service Distributor, registered under an existing law and having a Permanent Account Number issued under the provisions of the Income-tax Act, 1961 (Act 43 of 1961) shall enrol on the common portal by validating his e-mail address and mobile number, either directly or ...
Jun 22, 2024 · GST Council recommends waiving interest and penalties for demand notices issued under Section 73 of the CGST Act (i.e. the cases not involving fraud, suppression or wilful misstatement, etc.) for the fiscal years 2017-18, 2018-19 and 2019-20, if the full tax demanded is paid upto 31.03.2025.
