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Section 1 of CGST Act, 2023.

by Shakshi Bharti | Sep 26, 2024

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

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 26. Removal of difficulties.

by Shakshi Bharti | Sep 25, 2024

Provided that no such order shall be made after the expiry of a period of 1[five years] from the date of commencement of this Act.

Section 25. Power to issue instructions or directions

by Shakshi Bharti | Sep 25, 2024

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

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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 1. Short title and commencement.

by Shakshi Bharti | 25 September 2024 | GST, Acts, 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 103. Applicability of advance ruling. –

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

(a) on the applicant who had sought it in respect of any matter referred to in sub section (2) of section 97 for advance ruling;

GST Section 74. Determination of tax 2[, pertaining to the period up to Financial Year 2023-24,] not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any willful- misstatement or suppression of facts.-

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

(2) The proper officer shall issue the notice under sub-section (1) at least six months prior to the time limit specified in sub-section (10) for issuance of order.

Section 8. Power to grant exemption from tax.

by Shakshi Bharti | 23 September 2024 | GST, Acts, Union Territory Goods And Services Tax Act, 2017 | 0 Comments

Where the Central Government is satisfied that it is necessary in the public interest so to do, it may, on the recommendations of the Council, by special order in each case,

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 134. Cognizance of offences.-

by Shakshi Bharti | 9 September 2024 | GST, Acts, Central Goods and Services Tax Act, 2017 | 0 Comments

No court shall take cognizance of any offence punishable under this Act or the rules made thereunder except with the previous sanction of the Commissioner,

Section 43A. Procedure for furnishing return and availing input tax credit. –

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

Important Keyword: Section 39, Section 41, Section 42, Section 43. GST Section 43A. Procedure for furnishing return and availing input tax credit. - Enforced w.e.f. 22nd June, 2017. 1. Omitted (w.e.f. 1st October, 2022 vide Notification No. 18/2022...

Section 7. Scope of supply.-

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

Section 92. Liability of Court of Wards, etc.-

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

Where the estate or any portion of the estate of a taxable person owning a business in respect of which any tax, interest or penalty is payable under this Act