Turnover under GST Act
"Turnover in State" or ―"Turnover in Union territory" means the aggregate value of all taxable supplies (excluding the value of...
Month: June 2022
Telecommunication service under GST Act
"Telecommunication service" means service of any description (including electronic mail, voice mail, data services, audio text services, video text services,...
Supplier means under GST Act
"Supplier" in relation to any goods or services or both, shall mean the person supplying the said goods or services...
Services means under GST Act
"Services" means anything other than goods, money and securities but includes activities relating to the use of money or its...
Reverse charge means under GST Act
"Reverse charge" means the liability to pay tax by the recipient of supply of goods or services or both instead...
“Removal‘‘ in relation to goods, means under GST Act
"Removal‘‘ in relation to goods, means— (a) despatch of the goods for delivery by the supplier thereof or by any...
Registered Person means under GST Act
"Registered Person" means a person who is registered under section 25 but does not include a person having a Unique...
Recipient of supply of goods or services or both, means under GST Act
Recipient of supply of goods or services or both, means— (a) where a consideration is payable for the supply of...
Proper officer means under GST Act
"Proper officer" in relation to any function to be performed under this Act, means the Commissioner or the officer of...
Principal Supply means under GST Act
"Principal Supply" means the supply of goods or services which constitutes the predominant element of a composite supply and to...