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(1) These rules may be called the Central Goods and Services Tax Rules, 2017. (2) They shall come into force with effect from 22nd June, 2017. 2. Definitions.-In these rules, unless the context otherwise requires,- (a) “Act” means the Central Goods and Services Tax Act, 2017 (12 of 2017); (b) “FORM” means a Form appended to these rules;
Jul 4, 2024 · 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.
GST Acts, Rules and Rates. The Central Goods and Services Tax Act, 2017. The Integrated Goods and Services Tax Act, 2017. The Union Territory Goods and Services Tax Act, 2017. The Goods and Services Tax (Compensation to States) Act, 2017. The Central Goods & Services Tax Rules, 2017.
In these rules, unless the context otherwise requires, - (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;
brought to notice by sending an email on gst-cbec@gov.in. CHAPTER I PRELIMINARY 1 Table of Contents CHAPTER I PRELIMINARY 2 CHAPTER II ADMINISTRATION 20 CHAPTER III LEVY AND COLLECTION OF TAX 23 CHAPTER IV TIME AND VALUE OF SUPPLY 31 ... his compliance with the provisions of this Act or the rules made thereunder; (14) ―authorised bank‖ shall mean a bank or a branch of a bank authorised by
Jun 21, 2022 · We all know that registering for GST is mandatory, but does your business even need a GST registration? What would be the pros and cons of obtaining a GST registration and how does one obtain it? This section gives you a clear understanding of the registration process and how to go about it.
News Flash CBIC is pleased to announce the launch of a revamped tax information portal,through which all indirect tax legislations, rules, regulations, forms, notifications, finance acts, amendments and ordinances will be available for ease of reference of taxpayers.
May 22, 2024 · GST, Goods and Services Tax, is an indirect tax in India, replacing many previous taxes. It was enacted on 29th March 2017 and took effect on 1st July 2017. GST is multi-stage, value-added, and destination-based. It aims for uniform indirect tax compliance and to eliminate tax cascading.
The genesis of the introduction of GST in the country was laid down in the historic Budget Speech of 28th February 2006, wherein the then Finance Minister laid down 1st April, 2010 as the date for the introduction of GST in the country.
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.
