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...
Articles
-
-
Section 49B of the CGST Act
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
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...
-
Received mail from GSTN “Aggregate turnover being more than Rs. 5 Cr during FY 2019-20” What does this mean?
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
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
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
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
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 means under GST Act
“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...
-
Zero rated supply under GST post budget 2021
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...