Section 15 of Tamil Nadu GST Act 2017 ( Section 15 of Tamil Nadu GST Act 2017 explains Value of taxable supply and is covered in CHAPTER IV TIME AND VALUE OF SUPPLY ) [ Enforced with effect from 1-7-2017.] Value of taxable supply 15. (1) The value of a supply of goods or services or both shall be the transaction value,… Read More »
Section 14 of Tamil Nadu GST Act 2017 ( Section 14 of Tamil Nadu GST Act 2017 explains Change in rate of tax in respect of supply or goods or services and is covered in CHAPTER IV TIME AND VALUE OF SUPPLY ) [ Enforced with effect from 1-7-2017.] Change in rate of tax in respect of supply or goods or… Read More »
Section 12 of Tamil Nadu GST Act 2017 ( Section 12 of Tamil Nadu GST Act 2017 explains Time of supply of goods and is covered in CHAPTER IV TIME AND VALUE OF SUPPLY ) [ Enforced with effect from 1-7-2017. ] Time of supply of goods 12.(1) The liability to pay tax on goods shall arise at the time… Read More »
Section 11 of Tamil Nadu GST Act 2017 ( Section 11 of Tamil Nadu GST Act 2017 explains Power to grant exemption from tax and is covered in CHAPTER III LEVY AND COLLECTION OF TAX ) [Enforced with effect from 1-7-2017.] Power to grant exemption from tax 11.(1) Where the Government is satisfied that it is necessary in the public… Read More »
Section 10 of Tamil Nadu GST Act 2017 ( Section 10 of Tamil Nadu GST Act 2017 explains Composition levy and is covered in CHAPTER III LEVY AND COLLECTION OF TAX ) [Enforced with effect from 28-6-2017.] Composition levy 10. (1) Notwithstanding anything to the contrary contained in this Act but subject to the provisions of sub-sections (3) and (4) of… Read More »
Section 9 of Tamil Nadu GST Act 2017 ( Section 9 of Tamil Nadu GST Act 2017 explains Levy and collection and is covered in CHAPTER III LEVY AND COLLECTION OF TAX ) [Enforced with effect from 1-7-2017.] Levy and collection 9. (1) Subject to the provisions of sub-section (2), there shall be levied a tax called the Tamil Nadu goods… Read More »
Section 8 of Tamil Nadu GST Act 2017 ( Section 8 of Tamil Nadu GST Act 2017 explains Tax liability on composite and mixed supplies and is covered in CHAPTER III LEVY AND COLLECTION OF TAX ) [ Enforced with effect from 1-7-2017.] Tax liability on composite and mixed supplies 8. The tax liability on a composite or a mixed supply shall… Read More »
Section 7 of Tamil Nadu GST Act 2017 ( Section 7 of Tamil Nadu GST Act 2017 explains Scope of supply and is covered in CHAPTER III LEVY AND COLLECTION OF TAX ) [ Enforced with effect from 1-7-2017.] Scope of supply 7. (1) For the purposes of this Act, the expression “supply” includes— (a) all forms of supply of goods or… Read More »
Section 6 of Tamil Nadu GST Act 2017 ( Section 6 of Tamil Nadu GST Act 2017 explains Authorisation of officers of Central tax as proper officer in certain circumstances and is covered in CHAPTER II ADMINISTRATION ) [Enforced with effect from 1-7-2017.] Authorisation of officers of Central tax as proper officer in certain circumstances 6. (1) Without prejudice to the… Read More »
GSTR 3B is now made more User friendly w.e.f 21.02.2018 Fill either CGST or SGST/UGST amount, other tax will get auto filled. You can now save the Form on confirming details filled in the Table. You can fill balance details later. Preview Form or download it for cross verifying saved details in any table(s) anytime.… Read More »