Section 10 CGST Act 2017 [ Section 10 CGST Act 2017 Notified w.e.f 22.06.2017 vide Notification No. 1/2017 – Central Tax Dated 19.06.2017 Also Refer Point 20 below for rules 3 to 7 and Form Nos. GST-CMP 1 to GST-CMP 7 of the CGST Rules, 2017.] Section 10 CGST Act 2017 explains Composition levy and is covered in Chapter III… Read More »
Section 9 CGST Act 2017 [ Section 9 CGST Act 2017 Notified w.e.f 01.07.2017 vide Notification No. 9/2017 – Central Tax Dated 28th June, 2017 ] Section 9 CGST Act 2017 explains about Levy and Collection and is covered in Chapter III – Levy and Collection of tax :- [Note : CGST Act 2017 also known as CENTRAL… Read More »
Section 8 CGST Act 2017 [ Section 8 CGST Act 2017 Notified w.e.f 01.07.2017 vide Notification No. 9/2017 – Central Tax Dated 28th June, 2017 ] Section 8 CGST Act 2017 explains about Tax liability on composite and mixed supplies and is covered in Chapter III – Levy and Collection of tax . [Note : CGST Act… Read More »
Section 7 CGST Act 2017 [ Section 7 CGST Act 2017 Notified w.e.f 01.07.2017 vide Notification No. 9/2017 – Central Tax Dated 28th June, 2017 ] Section 7 CGST Act 2017 explains about Scope of supply and is covered in Chapter III – Levy and Collection of tax :- [Note : CGST Act 2017 also known as CENTRAL… Read More »
Section 6 CGST Act 2017 [ Section 6 CGST Act 2017 Notified w.e.f 01.07.2017 vide Notification No. 9/2017 – Central Tax Dated 28th June, 2017 ] Section 6 CGST Act 2017 explains about Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances and is Covered under Chapter II Administration :- [Note… Read More »
Section 5 CGST Act 2017 [ Section 5 CGST Act 2017 Notified w.e.f 22.06.2017 vide Notification No. 1/2017 – Central Tax Dated 19.06.2017 ] Section 5 CGST Act 2017 explains about Powers of officers and is Covered under Chapter II Administration :- [Note : CGST Act 2017 also known as CENTRAL GOODS AND SERVICES TAX ACT, 2017 assented by the… Read More »
Section 4 CGST Act 2017 [ Section 4 CGST Act 2017 Notified w.e.f 22.06.2017 vide Notification No. 1/2017 – Central Tax Dated 19.06.2017 ] Section 4 CGST Act 2017 explains about Appointment of officers and is Covered under Chapter II Administration :- [Note : CGST Act 2017 also known as CENTRAL GOODS AND SERVICES TAX ACT, 2017 assented by… Read More »
Section 3 CGST Act 2017 [ Section 3 CGST Act 2017 Notified w.e.f 22.06.2017 vide Notification No. 1/2017 – Central Tax Dated 19.06.2017 ] Section 3 CGST Act 2017 explains about Officers under CGST Act 2017 and is covered under Chapter II Administration :- [Note : CGST Act 2017 also known as CENTRAL GOODS AND SERVICES TAX… Read More »
Section 2 CGST Act 2017 [ Section 2 CGST Act 2017 Notified w.e.f 22.06.2017 vide Notification No. 1/2017 – Central Tax Dated 19.06.2017 ] [ CENTRAL GOODS AND SERVICES TAX ACT, 2017 Assented by the President of India on 12-4-2017 – An Act to make a provision for levy and collection of tax on intra-State supply of goods… Read More »
THE UNION TERRITORY GOODS AND SERVICES TAX BILL, 2017 STATEMENT OF OBJECTS AND REASONS Presently, the Constitution empowers the Central Government to levy excise duty on anufacturing and service tax on the supply of services. Similarly, it empowers the State Governments and Union territories to levy sales tax or value added tax on the sale… Read More »