(Guest) Originally posted by : ZAID OFFICIAL service supplied by proprietor to its grocery shop called as a business section 2(17)(g) of CGST Act,2017? That is not covered under clause (g). Proprietor and his business are not different persons....
Introduction Subject matter of this write up is Section 136 of the Central Goods and Services Tax Act 2017 Act This Section pertains to the relevancy and admiss
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. AUBSP inIndirect Tax Share:WhatsAppTwitterFacebook
The summons had been provided beneath Section 70 of the CGST Act, which gives powers to the tax officers to summon the individual to provide the proof and process documents. In the other cases, issues have been sent within seven days which is the response deadline for the cases concerning ...
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...
The retroactive amendment of the proposed law limits the transition credit to eligible duties mentioned in the section. They are: National Calamity Contingent Duty leviable under section 136 of the Finance Act, 2001. Excise Duty specified in the first schedule of the Central Excise Tariff Act, ...
• Section 34(1) provides that where one or more tax invoices have been issued for supply of any goods or services or both and the taxable value or tax charged in that/those tax invoice(s) is found to exceed the taxable value or tax payable in respect of such supply, or where the...
GST laws were notified from 1st July, 2017 and various amendments have been made in CGST Act, 2017. Here is my presentation showing which section amended when and by which Act/Order till Finance Act, 2020. #pdf Submitted By: pradeep goyal on 15 April 2020 Other files by the ...
(ii) Where a taxpayer has received refund exceeding Rs. 1 lakhs u/s 54 of CGST Act 2017. (iii) Where the taxpayer has used electronic cash ledger to pay off liability on outward supplies which cumulatively makes 1% of the total liability up to the said month ...
as the case may be, have paid more than one lakh rupees as an income tax under the Income-tax Act, 1961(43 of 1961) in each of the last two financial years for which the time limit to file a return of income under subsection (1) of section 139 of the said Act has expired; or...