The Apex court is to decide whether the time limit for adjudicating the show cause notice and passing an order could be extended via the issuance of the notifications u/s 168-A of the CGST Act. The same provisio
Download or print all sections from section 1 to 174 of Central Goods and Services Tax Act, 2017 in PDF. List of all sections of CGST Act 2017.
As per the Patna High Court under Article 226 of the Constitution of India, the extraordinary jurisdiction could not be invoked if the taxpayers’ losses file a legal plea to the Central Goods and Service Tax Act (CGST). The assessment order and the rejected appeal filed were been questioned...
Section 2(68) of the CGST Act, 2017 defines job work to mean as 'any treatment or process undertaken by a person on goods belonging to another registered person'. Thus, the job worker is expected to work on the goods sent by the principal and whether the activity is covered within the...
During the course of trade or commerce, after the invoice has been issued, there can be situations like:- (i) The supplier has erroneously declared a value which is more than the actual value of the goods or services provided {i.e. to decrease value of Supply}. (ii) The supplier has...
It’s a tax levied on intrastate supplies of goods and services by the central government, and it is governed by the CGST Act. Since SGST falls under intrastate supply, it is levied in the same way, but it is now regulated by the state government. For the Central Goods and Services ...
CGST, SGST, IGST & UTGST are the 4 components or types of GST with a concept of one tax one nation. Read the details of CGST, SGST, IGST & UTGST.
One difference between CGST, SGST & IGST are different names for same tax. The tax levying authority & place of sale is different . Learn more!
Section 42, 43 and 43 A along with relevant rules and applicable provisions in the Act has been omitted Section 41 for claiming Input tax credit has been substituted wherein General provisions for claiming credit has been introduced. In case of tax collector, late fees shall be ...
Accounts and Records Form No.DescriptionDownload GST ENR-01Application for Enrolment u/s 35 (2)