GST > Acts

The Latest

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;”.

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

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 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 3. Amendment of section 5

by Shakshi Bharti | Sep 26, 2024

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 | Sep 26, 2024

“(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”

Read anything...

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 84. Continuation and validation of certain recovery proceedings.-

by Shakshi Bharti | 3 September 2024 | GST, Acts, Central Goods and Services Tax Act, 2017 | 0 Comments

Where any notice of demand in respect of any tax, penalty, interest or any other amount payable under this Act, (hereafter in this section referred to as “Government dues”),

Section 121. Non-appealable decisions and orders.-

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

Notwithstanding anything to the contrary in any provisions of this Act, no appeal shall lie against any decision taken or order passed by an officer of central tax

Section 25. Power to issue instructions or directions

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

The Commissioner may, if he considers it necessary or expedient so to do for the purpose of uniformity in the implementation of this Act,

Section 17. Migration of existing tax payers.

by Shakshi Bharti | 24 September 2024 | GST, Acts, Union Territory Goods And Services Tax Act, 2017 | 0 Comments

(2) The final certificate of registration shall be granted in such form and manner and subject to such conditions as may be prescribed.

Section 25. Procedure for registration.-

by Shakshi Bharti | 26 August 2024 | GST, Acts, Central Goods and Services Tax Act, 2017 | 0 Comments

Provided that a casual taxable person or a non-resident taxable person shall apply for registration at least five days prior to the commencement of business:

Section 16. Zero rated supply.-

by Shakshi Bharti | 21 September 2024 | GST, Acts, Integrated Goods And Services Tax Act, 2017 | 0 Comments

(b) supply of goods or services or both 1[for authorised operations] to a Special Economic Zone developer or a Special Economic Zone unit.

Section 78. Initiation of recovery proceedings.-

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

Any amount payable by a taxable person in pursuance of an order passed under this Act shall be paid by such person within a period of three months from the date of service

Section 46. Notice to return defaulters. –

by Shakshi Bharti | 29 August 2024 | GST, Acts, Central Goods and Services Tax Act, 2017 | 0 Comments

Important Keyword: Section 39, Section 44, Section 45. GST Section 46. Notice to return defaulters. - GST Section 46. Notice to return defaulters. - Where a registered person fails to furnish a return under section 39 or section 44 or section...

Section 18. Transfer of input tax credit. –

by Shakshi Bharti | 21 September 2024 | GST, Acts, Integrated Goods And Services Tax Act, 2017 | 0 Comments

central tax in accordance with the provisions of sub-section (5) of section 49 of the Central Goods and Services Tax Act, the amount collected as integrated tax shall stand reduced by an amount equal to the credit

Section 158A. Consent based sharing of information furnished by taxable person.-

by Shakshi Bharti | 11 September 2024 | GST, Acts, Central Goods and Services Tax Act, 2017 | 0 Comments

(a) particulars furnished in the application for registration under section 25 or in the return filed under section 39 or under section 44;

Section 3. Amendment of section 24

Sep 25, 2024 | GST, Acts, Union Territory Goods And Services Tax Act, 2017

Important Keyword: Section 3. GST Section 3. Amendment of section 24 GST Section 3. Amendment of section 24 In section...

Section 2. Amendment of section 2

Sep 25, 2024 | GST, Acts, Union Territory Goods And Services Tax Act, 2017

Important Keyword: GST, CGST, SGST, IGST, Section 2. GST Section 2. Amendment of section 2 GST Section 2. Amendment of...

Section 1. Short title and commencement.

Sep 25, 2024 | GST, Acts, Union Territory Goods And Services Tax Act, 2017

Important Keyword: Section 1. GST Section 1. Short title and commencement. GST Section 1. Short title and...

Section 26. Removal of difficulties.

Sep 25, 2024 | GST, Acts, Union Territory Goods And Services Tax Act, 2017

Important Keyword: GST, CGST, SGST, Section 26. GST Section 26. Removal of difficulties. GST Section 26. Removal of...

Section 25. Power to issue instructions or directions

Sep 25, 2024 | GST, Acts, Union Territory Goods And Services Tax Act, 2017

Important Keyword: Section 25. GST Section 25. Power to issue instructions or directions GST Section 25. Power to...

Section 24. Laying of rules, regulations and notifications

Sep 25, 2024 | GST, Acts, Union Territory Goods And Services Tax Act, 2017

Important Keyword: Section 24. GST Section 24. Laying of rules, regulations and notifications GST Section 24. Laying...

Section 23. General power to make regulations

Sep 25, 2024 | GST, Acts, Union Territory Goods And Services Tax Act, 2017

Important Keyword: Section 23. GST Section 23. General power to make regulations GST Section 23. General power to make...

Section 22. Power to make rules.

Sep 25, 2024 | GST, Acts, Union Territory Goods And Services Tax Act, 2017

Important Keyword: GST, CGST, SGST, Section 22. GST Section 22. Power to make rules. GST Section 22. Power to make...

Section 21. Application of provisions of Central Goods and Services Tax Act.

Sep 25, 2024 | GST, Acts, Union Territory Goods And Services Tax Act, 2017

Important Keyword: GST, CGST, SGST, Section 2, Section 21. GST Section 21. Application of provisions of Central Goods...

« Older Entries

Next Entries »