This paper aims at analyzing the treatment of vouchers, more specifically of Prepaid Payment Instruments (PPIs), a type of voucher under the Central Goods and Services Act, 2017 (CGST Act). This paper will look at two contentions: (i) Are PPIs Goods or Se...
Home IGST ACT, 2017 Complete IGST ACT, 2017 with list of Chapters and SectionsCHAPTER I - PRELIMINARY Section 1 - Short title, extent and commencement Section 2 - DefinitionsCHAPTER II - ADMINISTRATION Section 3 - Appointment of officers Section 4 - Authorisation of officers of State tax or...
service supplied by proprietor to its grocery shop called as a business section 2 17 g of CGST Act 2017 - GST CGST
4. If the taxpayer is liable for any audit under this act? Note: For FY 2017-18, it will contain details for July 2017 to March 2018 period. Part 2: Reconciliation of turnover declared in the audited Annual Financial Statement with turnover declared in Annual Return (GSTR9) 5. Reconcili...
Section 8 of IGST Act, 2017 says when supply of goods and/or services will be treated as intra-state What is inter-state supply of goods and/or services under GST GST law clearly says when supplies of goods and/or services shall be treated as in the course of ...
It was introduced as The Constitution (One Hundred and First Amendment) Act 2017 [1, 2], following the passage of Constitution 122nd Amendment Bill. The GST is governed by a GST Council and its Chairman is the Finance Minister of India. Under GST, goods and services is taxed at the ...
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
The Central Board of Indirect Taxes and Customs (CBIC), exercising powers under the Central GST Act, 2017, and the Integrated GST Act, 2017, has designated specific officers to adjudicate notices issued by the Directorate General of GST Intelligence (DGGI). ...
Title Central Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017 Sections Particulars 1 Short title, extent and commencement. 2 Extension and amendment of Integrated Goods and Services Tax Act. 3 Repeal and saving. Back
The Central Board of Indirect Taxes and Customs (CBIC), exercising powers under the Central GST Act, 2017, and the Integrated GST Act, 2017, has designated specific officers to adjudicate notices issued by the Directorate General of GST Intelligence (DGGI). ...