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Section 4. Amendment of section 10

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 18. Transitional arrangements for input tax credit.

(ii) where he has not furnished all the returns required under the existing law for the period of six months immediately preceding the appointed day; or

Section 10. Transfer of input tax credit.

On utilisation of input tax credit of Union territory tax for payment of tax dues under the Integrated Goods and Services Tax Act in accordance with the provisions of sub-section (5) of section 49 of the Central Goods and Services Tax Act,

Section 17. Apportionment of tax and settlement of funds . –

Provided that where the place of such supply made by any taxable person cannot be determined separately, the said balance amount shall be apportioned to,-

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