Section 108 of the CGST Act
Section 108 of the CGST Act: Powers of Revisional Authority— (1) Subject to the provisions of section 121 and any rules made thereunder, the Revisional...
Section 108 of the CGST Act: Powers of Revisional Authority— (1) Subject to the provisions of section 121 and any rules made thereunder, the Revisional...
Section 49B of the CGST Act: Order of utilisation of input tax credit— (1) Notwithstanding anything contained in this Chapter and subject to the provisions...
Section 154 of the CGST Act: Power to take samples— The Commissioner or an officer authorised by him may take samples of goods from the...
Mostly Taxpayers having aggregate turnover more than Rs. 5 Crores for F.Y. 2019-20 are receiving Email from GSTN. The purpose of the email is to...
Section 142 of the CGST Act: Miscellaneous transitional provisions— (1) Where any goods on which duty, if any, had been paid under the existing law...
Section 126 of the CGST Act: General disciplines related to penalty— (1) No officer under this Act shall impose any penalty for minor breaches of...
Section 96 of the GST Act: Authority for advance ruling— Subject to the provisions of this Chapter, for the purposes of this Act, the Authority...
Section 26 of the CGST Act: Deemed registration— (1) The grant of registration or the Unique Identity Number under the State Goods and Services Tax...
“Place of business” includes– (a) a place from where the business is ordinarily carried on, and includes a warehouse, a godown or any other place...
The Finance Bill 2021 has proposed two major amendments in the Integrated Goods and Services Tax Act, 2017. Both the amendments relate to the provisions...