Category: CGST Act 2017
Definitions of various important terms as per Section 2 of the Central Goods and Services Tax (CGST) Act, 2017 as notified/ amended by Govt. of India/ CBIC upto 30 Aug. 2018.
Provisions under Section 49B of the Central Goods and Services Tax (CGST) Act, 2017 relating to "Order of utilisation of input tax credit (ITC)"
Chapter-wise/ Section-wise Index of the Central Goods and Services Tax (CGST) Act, 2017 relating to provisions for levy and collection of tax on intra-State supply of goods and services by the …
Provisions under Section 77 of the Central Goods and Services Tax (CGST) Act, 2017 relating to "Tax Wrongfully Collected and paid to Central Government or State Government".
Provisions under Section 52 of the Central Goods and Services Tax (CGST) Act, 2017 relating to "Tax Collection at Source (TCS)".
Provisions under Section 112 of the Central Goods and Services Tax (CGST) Act, 2017 relating to "Appeals to Appellate Tribunal"...
As per Section 2(6) of the Central Goods and Services Tax (CGST) Act, 2017, unless the context otherwise requires, the term “aggregate turnover” has been defined...
As per Section 2(13) of the Central Goods and Services Tax (CGST) Act, 2017, unless the context otherwise requires, the term “audit” has been defined...
As per Section 2(62) of the Central Goods and Services Tax (CGST) Act, 2017, unless the context otherwise requires, the term “input tax” has been defined...
As per Section 2(80) of the Central Goods and Services Tax (CGST) Act, 2017, unless the context otherwise requires, the term “notification” has been defined...