Section 12 of the CGST Act Section 12 of the CGST Act provides for the time of supply for goods. Text on the Section: (1) The liability to pay tax on goods shall arise at the time of supply, as determined in accordance with the provisions
Section 14 of CGST Act : Change in rate of tax in respect of supply of goods or services Text of the Section 14 of CGST Act : Notwithstanding anything contained in section 12 or section 13, the time of supply, where there is a
Short title, extent, and commencement: section 1 of the CGST Act as amended by the Finance Act 2023 Note: section 1 of the CGST Act is amended by the CGST Finance Act 2023. TEXT of Section: (1) This Act may be called the Central Goods
Scope of supply: section 7 of the CGST Act as amended by the Finance Act 2023 Note: The Scope of supply: section 7 of the CGST Act is amended retrospectively by Finance Act 2023 with retrospective effect from 1st July 2017. The amended portion is
Section 5 of the CGST Act as amended by the Finance Act 2023 Note: Section 5 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 6 of the 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. Text On
Section 4 of the CGST Act as amended by the Finance Act 2023 Note: Section 4 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 3 of the CGST Act as amended by the Finance Act 2023 Note: Section 3 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
What is composition levy for small taxpayers in GST covered by section 10 of the CGST Act? Composition levy is a scheme for small taxpayers. They can opt for this scheme to reduce their compliance. A composition taxpayer is required to file only 4 returns
1. Analysis of Circular no. 01 dated 27 June 2024 – Reduction of Government Litigation – fixing monetary limits for filing appeals or applications by the Department before GSTAT, High Courts and Supreme Court The Circular No. 207/1/2024, issued by the Ministry of Finance on
