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Section 46 of CGST Act: Notice to return defaulters (updated till on July 2024)
Section 46 of CGST Act of the CGST Act as amended by the Finance Act 2023 Note: Section 46 of the CGST Act is amended retrospectively by Finance Act 2023 with retrospective effect from 1st July 2017. The amended portion is depicted with a different
Section 29 of CGST Act: Cancellation 12[or suspension] of registration (updated till July 2024)
Section 29 of CGST Act as amended by the Finance Act 2023 Note: Section 29 of the CGST Act is amended retrospectively by Finance Act 2023 with retrospective effect from 1st July 2017. The amended portion is depicted with a different color. Text On Section
Section 27 of CGST Act: Casual and non resident (updated till on July 2024)
Section 27 of CGST Act as amended by the Finance Act 2023 Note: Section 27 of the CGST Act is amended retrospectively by Finance Act 2023 with retrospective effect from 1st July 2017. The amended portion is depicted with a different color. Text On Section:
Section 33 of CGST Act:Amount on tax documents (updated till on July 2024)
Section 33 of CGST Act as amended by the Finance Act 2023 Note: Section 6 of the CGST Act is amended retrospectively by Finance Act 2023 with retrospective effect from 1st July 2017. The amended portion is depicted with a different color. Section 33 of CGST
Section 34 of CGST Act: Debit and Credit note (updated till on July 2024)
Section 34 of the CGST Act as amended by the Finance Act 2023 Note: Section 34 of the CGST Act is amended retrospectively by Finance Act 2023 with retrospective effect from 1st July 2017. The amended portion is depicted with a different color. Text On
Section 31 of CGST Act: Tax invoice in GST (updated till on July 2024 )
Section 31 of the CGST Act as amended by the Finance Act 2023 Note: Section 31 of the CGST Act is amended retrospectively by Finance Act 2023 with retrospective effect from 1st July 2017. The amended portion is depicted with a different color. Text On
Section 32 of CGST Act: Unauthorized collection (updated till July 2024)
Section 32 of the CGST Act as amended by the Finance Act 2023 Note: Section 32 of the CGST Act is amended retrospectively by Finance Act 2023 with retrospective effect from 1st July 2017. The amended portion is depicted with a different color Section 32
Section 26 of CGST Act: Deemed registration (updated till on July 2024)
Section 26 of CGST Act as amended by the Finance Act 2023 Note: Section 26 of the CGST Act is amended retrospectively by Finance Act 2023 with retrospective effect from 1st July 2017. The amended portion is depicted with a different color. Text On Section:
Section 30 of CGST Act: Revocation of cancellation of registration (updated till on July 2024)
Section 30 of CGST Act as amended by the Finance Act 2023 Note: Section 30 of the CGST Act is amended retrospectively by Finance Act 2023 with retrospective effect from 1st July 2017. The amended portion is depicted with a different color. Text On Section
Section 28 of CGST Act:Amendment of registation (updated till July 2024)
Section 28 of CGST Act as amended by the Finance Act 2023 Note: Section 28 of the CGST Act is amended retrospectively by Finance Act 2023 with retrospective effect from 1st July 2017. The amended portion is depicted with a different color. Text on section
Amended Section 35 of CGST Act (updated till July 2024)
Section 35 of the CGST Act as amended by the Finance Act 2023 Note: Section 35 of the CGST Act is amended retrospectively by Finance Act 2023 with retrospective effect from 1st July 2017. The amended portion is depicted with a different color. Text
Section 19 of CGST Act: Taking ITC in respect of inputs and capital goods sent for job work (Updated till on July 2024)
Section 19 of CGST Act Section 19 of CGST Act contains the provisions for ITC in respect of inputs and capital goods sent for job work. Summary chart of section 19 of CGST Act : “(1) The principal shall, subject to such conditions and



