Section 12 CGST Act 2017 [ Section 12 CGST Act 2017 Notified w.e.f 01.07.2017 vide Notification No. 9/2017 – Central Tax Dated 28th June, 2017 ] Section 12 CGST Act 2017 relates to Time of supply of goods and is covered in Chapter IV – Time and Value of Supply [Note : CGST Act 2017 also known… Read More »
Section 11 CGST Act 2017 [ Section 11 CGST Act 2017 Notified w.e.f 01.07.2017 vide Notification No. 9/2017 – Central Tax Dated 28th June, 2017 ] Section 11 CGST Act 2017 relates with Power to grant exemption from tax and is covered in Chapter III – Levy and Collection of tax. [Note : CGST Act 2017 also known… Read More »
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 »