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GST > Integrated Goods And Services Tax (Extension To Jammu And Kashmir) Act, 2017

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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.

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 1. Short title, extent and commencement.-

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

The Integrated Goods and Services Tax Act, 2017

An Act to make a provision for levy and collection of tax on inter-State supply of goods or services or both by the Central Government and for matters connected therewith or incidental thereto.

Section 3. Repeal and Saving. –

(1) The Integrated Goods and Services Tax (Extension to Jammu and Kashmir) Ordinance, 2017 is hereby repealed.

Section 2. Extension and amendment of Integrated Goods and Services Tax Act, 2017.

(2) With effect from the date of commencement of this Act, in the principal Act, in section 1, in sub-section (2), the words “except the State of Jammu and Kashmir” shall be omitted.

Section 1. Short title and commencement. –

(1) This Act may be called the I ntegrated Goods and Services Tax (Extension toJammu and Kashmir) Act, 2017.

Section 12. Power to make rules.

(1)The Central Government shall, on the recommendations of the Council, by notification in the Official Gazette, make rules for carrying out the provisions of this Act.

Section 11. Other provisions relating to cess .

The provisions of the Central Goods and Services Tax Act, and the rules made there under, including those relating to assessment, input tax credit, non-levy, short-levy, interest, appeals, offences

Section 10. Crediting proceeds of cess to Fund.

Fifty per cent. of the amount remaining unutilised in the Fund at the end of the transition period shall be transferred to the Consolidated Fund of India as the share of Centre,

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Section 10. Crediting proceeds of cess to Fund.

Fifty per cent. of the amount remaining unutilised in the Fund at the end of the transition period shall be transferred to the Consolidated Fund of India as the share of Centre,

Section 11. Other provisions relating to cess .

The provisions of the Central Goods and Services Tax Act, and the rules made there under, including those relating to assessment, input tax credit, non-levy, short-levy, interest, appeals, offences

Section 12. Power to make rules.

(1)The Central Government shall, on the recommendations of the Council, by notification in the Official Gazette, make rules for carrying out the provisions of this Act.

Section 1. Short title and commencement. –

(1) This Act may be called the I ntegrated Goods and Services Tax (Extension toJammu and Kashmir) Act, 2017.

Section 2. Extension and amendment of Integrated Goods and Services Tax Act, 2017.

(2) With effect from the date of commencement of this Act, in the principal Act, in section 1, in sub-section (2), the words “except the State of Jammu and Kashmir” shall be omitted.

Section 3. Repeal and Saving. –

(1) The Integrated Goods and Services Tax (Extension to Jammu and Kashmir) Ordinance, 2017 is hereby repealed.

The Integrated Goods and Services Tax Act, 2017

An Act to make a provision for levy and collection of tax on inter-State supply of goods or services or both by the Central Government and for matters connected therewith or incidental thereto.

Section 1. Short title, extent and commencement.-

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

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

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 10. Crediting proceeds of cess to Fund.

Fifty per cent. of the amount remaining unutilised in the Fund at the end of the transition period shall be transferred to the Consolidated Fund of India as the share of Centre,

Section 1. Short title and commencement. –

(1) This Act may be called the I ntegrated Goods and Services Tax (Extension toJammu and Kashmir) Act, 2017.

Section 1. Short title, extent and commencement.-

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

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

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

The Integrated Goods and Services Tax Act, 2017

An Act to make a provision for levy and collection of tax on inter-State supply of goods or services or both by the Central Government and for matters connected therewith or incidental thereto.

Section 2. Extension and amendment of Integrated Goods and Services Tax Act, 2017.

(2) With effect from the date of commencement of this Act, in the principal Act, in section 1, in sub-section (2), the words “except the State of Jammu and Kashmir” shall be omitted.

Section 3. Repeal and Saving. –

(1) The Integrated Goods and Services Tax (Extension to Jammu and Kashmir) Ordinance, 2017 is hereby repealed.

Section 12. Power to make rules.

(1)The Central Government shall, on the recommendations of the Council, by notification in the Official Gazette, make rules for carrying out the provisions of this Act.

Section 11. Other provisions relating to cess .

The provisions of the Central Goods and Services Tax Act, and the rules made there under, including those relating to assessment, input tax credit, non-levy, short-levy, interest, appeals, offences