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

by Shakshi Bharti | Sep 26, 2024

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

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 2. Amendment of section 2

by Shakshi Bharti | Sep 25, 2024

‘(80A) “online gaming” means offering of a game on the internet or an electronic network and includes online money gaming;

Section 1. Short title and commencement.

by Shakshi Bharti | Sep 25, 2024

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

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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 3. Amendment of article 248.

by Shakshi Bharti | 14 September 2024 | GST, Acts, Constitution (One Hundred And First Amendment) Act, 2016 | 0 Comments

In article 248 of the Constitution, in clause (1), for the word “Parliament”, the words, figures and letter “Subject to article 246A, Parliament” shall be substituted.

Section 105. Powers of Authority and Appellate Authority

by Shakshi Bharti | 5 September 2024 | GST, Acts, Central Goods and Services Tax Act, 2017 | 0 Comments

(c) issuing commissions and compelling production of books of account and other records, have all the powers of a civil court under the Code of Civil Procedure, 1908.

Section 2 of the GST (Compensation To States) Act, 2017.

by Shakshi Bharti | 17 September 2024 | GST, Acts, Goods And Services Tax (Compensation To States) Act, 2017 | 0 Comments

Explore Section 2 of the GST (Compensation To States) Act, 2017 and its implications for taxpayers. Get informed and stay compliant with the latest updates.

Section 7. Omission of article 268A .

by Shakshi Bharti | 15 September 2024 | GST, Acts, Constitution (One Hundred And First Amendment) Act, 2016 | 0 Comments

Article 268A of the Constitution, as inserted by section 2 of the Constitution (Eighty-eighth Amendment) Act, 2003 shall be omitted.

Section 100. Appeal to Appellate Authority. –

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

(1) The concerned officer, the jurisdictional officer or an applicant aggrieved by any advance ruling pronounced under sub-section (4) of section 98, may appeal to the Appellate Authority.

Section 67. Power of inspection, search and seizure.-

by Shakshi Bharti | 1 September 2024 | GST, Acts, Central Goods and Services Tax Act, 2017 | 0 Comments

(1) Where the proper officer, not below the rank of Joint Commissioner, has reasons to believe that-

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 39. Furnishing of returns.-

by Shakshi Bharti | 28 August 2024 | GST, Acts, Central Goods and Services Tax Act, 2017 | 0 Comments

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

Section 155. Burden of proof.-

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

Where any person claims that he is eligible for input tax credit under this Act, the burden of proving such claim shall lie on such person.

Section 116. Appearance by authorised representative.-

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

(2) For the purposes of this Act, the expression “authorised representative” shall mean a person authorised by the person referred to in sub-section (1) to appear on his behalf, being-