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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”

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 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. Transitory provision.

by Shakshi Bharti | Sep 26, 2024

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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 58. Utilisation of Fund.-

by Shakshi Bharti | 31 August 2024 | GST, Acts, Central Goods and Services Tax Act, 2017 | 0 Comments

(1) All sums credited to the Fund shall be utilised by the Government for the welfare of the consumers in such manner as may be prescribed.

Section 149. Goods and services tax compliance rating.-

by Shakshi Bharti | 10 September 2024 | GST, Acts, Central Goods and Services Tax Act, 2017 | 0 Comments

(2) The goods and services tax compliance rating score may be determined on the basis of such parameters as may be prescribed.

Section 24. Laying of rules, regulations and notifications

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

Every rule made by the Central Government, every regulation made by the Board and every notification issued by the Central Government under this Act,

Section 2. Amendment of section 2

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

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

Section 153. Taking assistance from an expert.-

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

Any officer not below the rank of Assistant Commissioner may, having regard to the nature and complexity of the case and the interest of revenue, take assistance of any expert

Section 115. Interest on refund of amount paid for admission of appeal.-

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

Where an amount paid by the appellant under sub-section (6) of section 107 or sub-section (8) of section 112 is required to be refunded consequent to any order of the Appellate Authority or of the Appellate Tribunal,

Section 141. Transitional provisions relating to job work.-

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

Provided that the period of six months may, on sufficient cause being shown, be extended by the Commissioner for a further period not exceeding two months:

Section 23. General power to make regulations

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

The Board may, by notification, make regulations consistent with this Act and the rules made thereunder to carry out the purposes of this Act.

Section 13. Time of Supply of Services.-

by Shakshi Bharti | 25 August 2024 | GST, Acts, Central Goods and Services Tax Act, 2017 | 0 Comments

(b) the date of provision of service, if the invoice is not issued within the period prescribed under 1[****] section 31 or the date of receipt of payment, whichever is earlier; or