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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.
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.
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.
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.
Jun 19, 2017 · देखें. Tax Subject: Seeks to exempt persons only engaged in making taxable supplies, total tax on which is liable to be paid on reverse charge basis. tax notification category: CGST. Tax year: 2017.
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 ...
Act, 2017 and under the Integrated Goods and Services Tax Act, 2017–reg. The Board, vide Circular No. 1/1/2017-GST dated 26 th June, 2017, assigned proper officers for provisions relating to registration and composition levy under the Central Goods
* 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-
Inserted w.e.f. 01st July, 2017 by s.31 of The Central Goods and Services Tax (Amendment) Act, 2018 (No. 31 of 2018) - Brought into force w.e.f. 01st February, 2019. 2.
May 12, 2021 · Block credit U/s 17(5)(h) of CGST Act 2017. Goods accounted in the books of account as free samples or gift then proportionate reversal of ITC is required. ITC need to be reversed at the time when goods accounted in the books of accounts.
