Section 23 CGST Act 2017 [ Section 23 CGST Act 2017 Notified w.e.f 22.06.2017 vide Notification No. 1/2017 – Central Tax Dated 19.06.2017 ] Section 23 CGST Act 2017 explains Persons not liable for registration and is covered in Chapter VI Registration [Note : CGST Act 2017 also known as CENTRAL GOODS AND SERVICES TAX ACT, 2017 assented by the… Read More »
Section 22 CGST Act 2017 [ Section 22 CGST Act 2017 Notified w.e.f 22.06.2017 vide Notification No. 1/2017 – Central Tax Dated 19.06.2017 ] Section 22 CGST Act 2017 explains Persons liable for registration and is Covered in Chapter VI Registration [Note : CGST Act 2017 also known as CENTRAL GOODS AND SERVICES TAX ACT, 2017 assented by the… Read More »
Section 21 CGST Act 2017 [ Section 21 CGST Act 2017 Notified w.e.f 01.07.2017 vide Notification No. 9/2017 – Central Tax Dated 28th June, 2017 ] Section 21 CGST Act 2017 relates to Manner of recovery of credit distributed in excess and is covered in Chapter V Input Tax Credit [Note : CGST Act 2017 also known… Read More »
Section 20 CGST Act 2017 [ Section 20 CGST Act 2017 Notified w.e.f 01.07.2017 vide Notification No. 9/2017 – Central Tax Dated 28th June, 2017 ] Section 20 CGST Act 2017 explains Manner of distribution of credit by Input Service and is covered on Chapter V – Input Tax Credit [Note : CGST Act 2017 also known as CENTRAL… Read More »
Section 19 CGST Act 2017 [ Section 19 CGST Act 2017 Notified w.e.f 01.07.2017 vide Notification No. 9/2017 – Central Tax Dated 28th June, 2017 ] Section 19 CGST Act 2017 relates to Taking input tax credit in respect of inputs and capital goods sent for job work is covered in Chapter V Input Tax Credit [Note… Read More »
Section 18 CGST Act 2017 [ Section 18 CGST Act 2017 Notified w.e.f 01.07.2017 vide Notification No. 9/2017 – Central Tax Dated 28th June, 2017 ] Section 18 CGST Act 2017 relates to Availability of credit in special circumstances is covered in Chapter V Input Tax Credit [Note : CGST Act 2017 also known as CENTRAL GOODS AND… Read More »
Section 17 CGST Act 2017 [ Section 17 CGST Act 2017 Notified w.e.f 01.07.2017 vide Notification No. 9/2017 – Central Tax Dated 28th June, 2017 ] Section 17 CGST Act 2017 relates to Apportionment of credit and blocked credits. and is covered in Chapter V – Input Tax Credit [Note : CGST Act 2017 also known as CENTRAL GOODS… Read More »
Section 16 CGST Act 2017 [ Section 16 CGST Act 2017 Notified w.e.f 01.07.2017 vide Notification No. 9/2017 – Central Tax Dated 28th June, 2017 ] Section 16 CGST Act 2017 explains Eligibility and condition for taking input tax credit and is covered on Chapter V – Input Tax Credit [Note : CGST Act 2017 also known… Read More »
Demonetised Notes Disclosure in Audit Report with FAQs Implementation Guide on Auditor’s Report under Rule 11(d) of Companies (Audit and Auditors) Amendment Rules, 2017 and Amendment to Schedule III to Companies Act, 2013 issued by the Auditing and Assurance Standards Board – (15-04-2017) (Pursuant to Notification No. G. S.R. 307(E) and Notification No. G.S.R. 308(E)… Read More »
Cyber Forensics in India: A Legal Perspective by Nishesh Sharma The research on this topic has been carried out with an inter-disciplinary approach and covers various aspects of cyber law, such as, violation of the right to privacy, cyber terrorism and jurisdiction issues etc. The challenges posed by cyber-crime in India are acute and need to… Read More »