Appointment of Officers under GST Act
Appointment of Officers— (1) The Board may, in addition to the officers as may be notified by the Government under...
CA Neeraj Jawla
Officers under GST Act
Officers under this Act— The Government shall, by notification, appoint the following classes of officers for the purposes of this...
Works contract means under GST Act
"Works contract" means a contract for building, construction, fabrication, completion, erection, installation, fitting out, improvement, modification, repair, maintenance, renovation, alteration...
Voucher means under GST Act
"Voucher" means an instrument where there is an obligation to accept it as consideration or part consideration for a supply...
Union territory means under GST Act
"Union territory" means the territory of— (a) the Andaman and Nicobar Islands; (b) Lakshadweep; (c) 10 (d) Ladakh; (e) Chandigarh;...
Usual place of residence means under GST Act
"Usual place of residence" means–– (a) in case of an individual, the place where he ordinarily resides; (b) in other...
Turnover under GST Act
"Turnover in State" or ―"Turnover in Union territory" means the aggregate value of all taxable supplies (excluding the value of...
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...