Important Keyword: GST, CGST, SGST, IGST, UTGST, Section 17, Section 50, Section 54, Section 16. GST Section 16. Zero...
Section 14. Special provision for payment of tax by a supplier of online information and database access or retrieval services. –
Important Keyword: GST, CGST, SGST, IGST, UTGST, Section 14. GST Section 14. Special provision for payment of tax by a...
Section 13. Place of supply of services where location of supplier or location of recipient is outside India.-
Important Keyword: Section 13, GST, CGST, SGST, IGST, UTGST. GST Section 13. Place of supply of services where...
Section 109. Constitution of Appellate Tribunal and Benches thereof.-
Important Keyword: GST, SGST, CGST, IGST, UTGST, Notification No. 28/2023 - CT, Section 109. GST...
Section 108. Powers of Revisional Authority.-
Important Keyword: GST, CGST, SGST, IGST, UTGST, Section 107, Section 112, Section 117, Section 118, Section 113. GST...
Section 101A. Constitution of National Appellate Authority for Advance Ruling.
Important Keyword: GST, CGST, SGST, IGST, UTGST, Section 101A, Section 101B. GST Section 101A. Constitution of...
Section 76. Tax collected but not paid to Government.-
Important Keyword: GST, CGST, SGST, IGST, UTGST, Section 76, Section 50, Section 54. GST Section 76. Tax collected...
Section 75. General provisions relating to determination of tax.-
Important Keyword: GST, CGST, SGST, IGST, UTGST, Section 74, Section 73, Section 79, Section 39, Section 37. GST...
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.-
Important Keyword: GST, CGST, SGST, IGST, UTGST, Section 74, Section 73, Section 50, Section 132. GST...
Section 73. Determination of tax 1[, 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 for any reason other than fraud or any willful-misstatement or suppression of facts.-
Important Keyword: GST, CGST, IGST, SGST, UTGST, Section 73, Section 50. GST Section 73. Determination of tax 1[,...
Section 67. Power of inspection, search and seizure.-
Important Keyword: GST, CGST, SGST, IGST, UTGST, Section 67. GST Section 67. Power of inspection, search and...
Section 58. Utilisation of Fund.-
Important Keyword: Section 58. GST Section 58. Utilisation of Fund.- GST Section 58. Utilisation of Fund.- (1) All...