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Section 5. Insertion of new section 14A- Special provision for specified actionable claims supplied by a person located outside taxable territory.

by Shakshi Bharti | Sep 26, 2024

For the purposes of complying with provisions of sub-section (1), the supplier of online money gaming shall obtain a single registration under the Simplified Registration Scheme referred to in sub-section (2) of section 14 of this Act

Section 5. Insertion of new section 14A- Special provision for specified actionable claims supplied by a person located outside taxable territory.

by Shakshi Bharti | 26 September 2024 | GST, Acts, Integrated Goods And Services Tax (Extension To Jammu And Kashmir) Act, 2017 | 0 Comments

Section 4. Amendment of section 10

by Shakshi Bharti | 26 September 2024 | GST, Acts, Union Territory Goods And Services Tax Act, 2017 | 0 Comments

Explanation.— For the purposes of this clause, recording of the name of the State of the said person in the invoice shall be deemed to be the recording of the address of the said person;”.

Section 3. Amendment of section 5

by Shakshi Bharti | 26 September 2024 | GST, Acts, Union Territory Goods And Services Tax Act, 2017 | 0 Comments

In section 5 of the principal Act, in sub-section (1), in the proviso, after the words “integrated tax on goods”, the words “other than the goods as may be notified by the Government

Section 2. Amendment of section 2.

by Shakshi Bharti | 26 September 2024 | GST, Acts, Union Territory Goods And Services Tax Act, 2017 | 0 Comments

“(vii) online gaming, excluding the online money gaming as defined in clause (80B) of section 2 of the Central Goods and Services Tax Act, 2017”

Section 1. Short title and commencement.

by Shakshi Bharti | 26 September 2024 | Acts, GST, Union Territory Goods And Services Tax Act, 2017 | 0 Comments

(2) It shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint.

Section 2 of CGST Act, 2023: Amendment of section 110

by Shakshi Bharti | 26 September 2024 | GST, Acts, The Central Goods And Services Tax (Second Amendment) Act, 2023 | 0 Comments

Explore the key changes in Section 110 of the CGST Act and their impact on GST compliance and regulations.

Section 1 of CGST Act, 2023.

by Shakshi Bharti | 26 September 2024 | GST, Acts, The Central Goods And Services Tax (Second Amendment) Act, 2023 | 0 Comments

Explore the key changes in Section 1 of the CGST Second Amendment Act, 2023, and their impact on taxpayers and businesses.

Section 5. Transitory provision.

by Shakshi Bharti | 26 September 2024 | GST, Acts, Union Territory Goods And Services Tax Act, 2017 | 0 Comments

The amendments made under this Act shall be without prejudice to provisions of any other law for the time being in force, providing for prohibiting, restricting or regulating betting, casino, gambling, horse racing, lottery or online gaming.

Section 4. Amendment of Schedule III.

by Shakshi Bharti | 26 September 2024 | GST, Acts, Union Territory Goods And Services Tax Act, 2017 | 0 Comments

In the principal Act, in Schedule III, in paragraph 6, for the words “lottery, betting and gambling” the words “specified actionable claims” shall be substituted.

Section 3. Amendment of section 24

by Shakshi Bharti | 25 September 2024 | GST, Acts, Union Territory Goods And Services Tax Act, 2017 | 0 Comments

“(xia) every person supplying online money gaming from a place outside India to a person in India; and”.

Section 5. Insertion of new section 14A- Special provision for specified actionable claims supplied by a person located outside taxable territory.

by Shakshi Bharti | Sep 26, 2024

Section 4. Amendment of section 10

by Shakshi Bharti | Sep 26, 2024

Explanation.— For the purposes of this clause, recording of the name of the State of the said person in the invoice shall be deemed to be the recording of the address of the said person;”.

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Section 1. Short title, extent and commencement.-

by Shakshi Bharti | 24 August 2024 | GST, Acts, Central Goods and Services Tax Act, 2017 | 0 Comments

Important Keyword: Commencement, Extension to Jammu and Kashmir. GST Section 1. Short title, extent and commencement.- GST Section 1. Short title, extent and commencement.- (1) This Act may be called the Central Goods and Services Tax Act, 2017. (2) It extends to...

Section 2 of the CGST Act, 2017.

by Shakshi Bharti | 24 August 2024 | GST, Acts, Central Goods and Services Tax Act, 2017 | 0 Comments

Explore Section 2 of the CGST Act, 2017: Definitions and its implications for taxpayers. Get informed and stay compliant with the latest updates.

Section 3. Officers under this Act.-

by Shakshi Bharti | 24 August 2024 | GST, Acts, Central Goods and Services Tax Act, 2017 | 0 Comments

Important Keyword: Officers, Commissioners, Principal Directors. GST Section 3. Officers under this Act.- GST Section 3. Officers under this Act.- The Government shall, by notification, appoint the following classes of officers for the purposes of this Act,...

Section 4. Appointment of Officers.-

by Shakshi Bharti | 24 August 2024 | GST, Acts, Central Goods and Services Tax Act, 2017 | 0 Comments

Important Keyword: Section 3, Appointment of Officers. GST Section 4. Appointment of Officers.- GST Section 4. Appointment of Officers.- (1) The Board may, in addition to the officers as may be notified by the Government under section 3, appoint such...

Section 5. Powers of officers under GST.-

by Shakshi Bharti | 24 August 2024 | GST, Acts, Central Goods and Services Tax Act, 2017 | 0 Comments

Important Keyword: Board may impose, Section 5, Officers. GST Section 5. Powers of officers under GST.- GST Section 5. Powers of officers under GST.- (1) Subject to such conditions and limitations as the Board may impose, an officer of central tax may exercise...

Section 6. Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances.-

by Shakshi Bharti | 24 August 2024 | GST, Acts, Central Goods and Services Tax Act, 2017 | 0 Comments

Important Keyword: SGST, UTGST, Authorisation. GST Section 6. Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances.- GST Section 6. Authorisation of officers of State tax or Union territory tax as proper officer...

Section 7. Scope of supply.-

by Shakshi Bharti | 24 August 2024 | GST, Acts, Central Goods and Services Tax Act, 2017 | 0 Comments

(a) all forms of supply of goods or services or both such as sale, transfer, barter, exchange, licence, rental, lease or disposal made or agreed to be made for a consideration by a person in the course or furtherance of business;

Section 8. Tax liability on composite and mixed supplies.-

by Shakshi Bharti | 25 August 2024 | GST, Acts, Central Goods and Services Tax Act, 2017 | 0 Comments

The tax liability on a composite or a mixed supply shall be determined in the following manner, namely:-

Section 9. Levy and collection. –

by Shakshi Bharti | 25 August 2024 | GST, Acts, Central Goods and Services Tax Act, 2017 | 0 Comments

Subject to the provisions of sub-section (2), there shall be levied a tax called the central goods and services tax on all intra-State supplies of goods or services or both, except on the supply of alcoholic liquor for human consumption,

Section 10. Composition levy.-

by Shakshi Bharti | 25 August 2024 | GST, Acts, Central Goods and Services Tax Act, 2017 | 0 Comments

(c) half percent of the turnover in State or turnover in Union territory in case of other suppliers, subject to such conditions and restrictions as may be prescribed:

Section 98. Procedure on receipt of application.-

by Shakshi Bharti | 4 September 2024 | GST, Acts, Central Goods and Services Tax Act, 2017 | 0 Comments

(1) On receipt of an application, the Authority shall cause a copy thereof to be forwarded to the concerned officer and, if necessary, call upon him to furnish the relevant records:

Section 11. Place of supply of goods imported into, or exported from India. –

by Shakshi Bharti | 20 September 2024 | GST, Acts, Integrated Goods And Services Tax Act, 2017 | 0 Comments

(a) imported into India shall be the location of the importer;

Section 125. General penalty.-

by Shakshi Bharti | 7 September 2024 | GST, Acts, Central Goods and Services Tax Act, 2017 | 0 Comments

Any person, who contravenes any of the provisions of this Act or any rules made thereunder for which no penalty is separately provided for in this Act,

Section 83. Provisional attachment to protect revenue in certain cases.-

by Shakshi Bharti | 2 September 2024 | GST, Acts, Central Goods and Services Tax Act, 2017 | 0 Comments

Where, after the initiation of any proceeding under Chapter XII, Chapter XIV or Chapter XV, the Commissioner is of the opinion that for the purpose of protecting the interest of the Government

Section 146. Common Portal.-

by Shakshi Bharti | 10 September 2024 | GST, Acts, Central Goods and Services Tax Act, 2017 | 0 Comments

The Government may, on the recommendations of the Council, notify the Common Goods and Services Tax Electronic Portal for facilitating registration, payment of tax,

Section 109. Constitution of Appellate Tribunal and Benches thereof.-

by Shakshi Bharti | 6 September 2024 | GST, Acts, Central Goods and Services Tax Act, 2017 | 0 Comments

The Government shall, on the recommendations of the Council, by notification, establish with effect from such date as may be specified therein,

Section 14. Change in rate of tax in respect of supply of goods or services.

by Shakshi Bharti | 25 August 2024 | GST, Acts, Central Goods and Services Tax Act, 2017 | 0 Comments

Notwithstanding anything contained in section 12 or section 13, the time of supply, where there is a change in the rate of tax in respect of goods or services or both, shall be determined in the following manner, namely:-

Section 24. Laying of rules, regulations and notifications

by Shakshi Bharti | 25 September 2024 | GST, Acts, Union Territory Goods And Services Tax Act, 2017 | 0 Comments

Every rule made by the Central Government, every regulation made by the Board and every notification issued by the Central Government under this Act,

Section 53A. Transfer of certain amounts.-

by Shakshi Bharti | 30 August 2024 | GST, Acts, Central Goods and Services Tax Act, 2017 | 0 Comments

1. Inserted by s. 102 of The Finance (No. 2) Act, 2019 (No. 23 of 2019) – Brought into force w.e.f. 01st January, 2020 vide Notification No. 1/2020-C.T., dated 1-1-2020).

Section 14. Amendment of article 366.

by Shakshi Bharti | 16 September 2024 | GST, Acts, Constitution (One Hundred And First Amendment) Act, 2016 | 0 Comments

‘(12A) “goods and services tax” means any tax on supply of goods, or services or both except taxes on the supply of the alcoholic liquor for human consumption;’