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Note: This updated version of the Central Goods and Services Tax Act, 2017 as amended upto 30 th September, 2020 has been prepared for convenience and easy reference of the trade and industry and has no legal binding or force.
6 days ago · Seeks to make amendments (Second Amendment, 2022) to the CGST Rules, 2017. Seeks to notify 01.10.2022 as the date on which provisions of sections 100 to 114, except clause (c) of section 110 and section 111 of Finance Act, 2022 shall come into force.
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Section 1. Short title, extent and commencement. Section 2. Definitions. Section 3. Officers under this Act. Section 4. Appointment of officers. Section 5. Powers of officers. Section 6. Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances. Section 7. Scope of supply. Section 8.
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.
* Enforced w.e.f. 1st July, 2017. 1. Inserted by s.9 of The Central Goods and Services Tax (Amendment) Act, 2018 (No. 31 of 2018)- Brought into force w.e.f. 01st February, 2019. 2. Substituted for " (a) motor vehicles and other conveyances except when they are used-
Enforced w.e.f. 22nd June, 2017. 1. Substituted by s 97 of The Finance (No. 2) Act, 2019 (No. 23 of 2019) - Brought into force w.e.f. 10th November, 2020 vide Notification No. 81 /2020-C.T., dated 10-11-2020. for "(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, [in such form, manner and within ...
Section 16– Eligibility and conditions for taking input tax credit. Section 17– Apportionment of credit and blocked credits. Section 18– Availability of credit in special circumstances. Section 19– Taking input tax credit in respect of inputs and capital goods sent for job work.
THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 ACT NO. 12 OF 2017 [12th April, 2017.] 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.
