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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 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 1. Short title and commencement.

by Shakshi Bharti | Sep 26, 2024

(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 | Sep 26, 2024

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

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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 127. Power to impose penalty in certain cases.-

by Shakshi Bharti | 8 September 2024 | GST, Acts, Central Goods and Services Tax Act, 2017 | 0 Comments

Where the proper officer is of the view that a person is liable to a penalty and the same is not covered under any proceedings under section 62 or section 63 or section 64 or section 73 or section 74

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 68. Inspection of goods in movement.-

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

(2) The details of documents required to be carried under sub-section (1) shall be validated in such manner as may be prescribed.

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-

SCHEDULE I. ACTIVITIES TO BE TREATED AS SUPPLY EVEN IF MADE WITHOUT CONSIDERATION

by Shakshi Bharti | 13 September 2024 | GST, Acts, Central Goods and Services Tax Act, 2017 | 0 Comments

(2) Supply of goods or services or both between related persons or between distinct persons as specified in section 25, when made in the course or furtherance of business:

Section 15. Constitution of Authority for Advance Ruling.

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

Provided that the Central Government may, on the recommendations of the Council, notify any Authority located in any State or any other Union territory to act as the Authority for the purposes of this Act.

Section 66. Special audit.-

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

(2) The chartered accountant or cost accountant so nominated shall, within the period of ninety days, submit a report of such audit duly signed and certified by him to the said Assistant Commissioner mentioning therein such other particulars as may be specified:

Section 69. Power to arrest. –

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

(3) Subject to the provisions of the Code of Criminal Procedure, 1973 (2 of 1974),-

Section 147. Deemed exports.-

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 certain supplies of goods as deemed exports, where goods supplied do not leave India, and payment for such supplies

Section 172. Removal of difficulties.

by Shakshi Bharti | 13 September 2024 | GST, Acts, Central Goods and Services Tax Act, 2017 | 0 Comments

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 20. Miscellaneous transitional provisions.

Sep 24, 2024 | GST, Acts, Union Territory Goods And Services Tax Act, 2017

Important Keyword: GST, CGST, SGST, IGST, UTGST, Section 20, Section 12, Section 13, Section 51. GST Section 20....

Section 19. Transitional provisions relating to job work.

Sep 24, 2024 | GST, Acts, Union Territory Goods And Services Tax Act, 2017

Important Keyword: GST, CGST, SGST, IGST, Section 142, Section 19. GST Section 19. Transitional provisions relating to...

Section 18. Transitional arrangements for input tax credit.

Sep 24, 2024 | GST, Acts, Union Territory Goods And Services Tax Act, 2017

Important Keyword: GST, CGST, SGST, IGST, UTGST, Section 10, Section 8. GST Section 18. Transitional arrangements for...

Section 17. Migration of existing tax payers.

Sep 24, 2024 | GST, Acts, Union Territory Goods And Services Tax Act, 2017

Important Keyword: Section 22, Section 24. GST Section 17. Migration of existing tax payers. GST Section 17. Migration...

Section 16. Constitution of Appellate Authority for Advance Ruling.

Sep 24, 2024 | GST, Acts, Union Territory Goods And Services Tax Act, 2017

Important Keyword: Section 16. GST Section 16. Constitution of Appellate Authority for Advance Ruling. GST Section 16....

Section 15. Constitution of Authority for Advance Ruling.

Sep 24, 2024 | GST, Acts, Union Territory Goods And Services Tax Act, 2017

Important Keyword: Section 15. GST Section 15. Constitution of Authority for Advance Ruling. GST Section 15....

Section 14 of the UTGST Act, 2017.

Sep 24, 2024 | GST, Acts, Union Territory Goods And Services Tax Act, 2017

Important Keyword: Section 14 of the UTGST Act 2017 Definitions, Section 97, Section 100, Section 16, Section 15,...

Section 13. Recovery of tax.

Sep 24, 2024 | GST, Acts, Union Territory Goods And Services Tax Act, 2017

Important Keyword: Section 13. GST Section 13. Recovery of tax. GST Section 13. Recovery of tax. (1) Where any amount...

Section 12. Tax wrongfully collected and paid to Central Government or Union territory Government.

Sep 24, 2024 | GST, Acts, Union Territory Goods And Services Tax Act, 2017

Important Keyword: Section 12. GST Section 12. Tax wrongfully collected and paid to Central Government or Union...

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