Section 2 of CGST Act, 2017: Definitions
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.
Category: CGST Act 2017
Section 49B of CGST Act 2017: Order of utilisation of input tax credit (ITC)
Provisions under Section 49B of the Central Goods and Services Tax (CGST) Act, 2017 relating to "Order of utilisation of input tax credit (ITC)"
Central Goods and Services Tax (CGST) Act, 2017 (Chapter-wise/ Section-wise)
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 …
Section 13 of CGST Act 2017: Time of Supply of Services
Provisions under Section 13 of the Central Goods and Services Tax (CGST) Act, 2017 relating to "Time of Supply of Services"...
Section 49 of CGST Act 2017: Payment of Tax, Interest, Penalty and Other Amounts
Provisions under Section 49 of the Central Goods and Services Tax (CGST) Act, 2017 relating to "Payment of Tax, Interest, Penalty and Other Amounts"
Third Schedule (III) to CGST Act 2017: Activities/ Transactions which shall not be treated as Supply of Goods or Services
Provisions under the 'Third Schedule (III)' to the CGST Act 2017 regarding "Activities/ Transactions which shall not be treated as Supply of Goods or Services".
Section 2(32) of CGST Act: Meaning of “Continuous Supply of Goods”
As per Section 2(32) of the Central Goods and Services Tax (CGST) Act, 2017, unless the context otherwise requires, the term “continuous supply of goods” has been defied...
Section 2(49) of CGST Act: Meaning of “Family”
As per Section 2(49) of the Central Goods and Services Tax (CGST) Act, 2017, unless the context otherwise requires, the term “family” has been defined...
Section 2(66) of CGST Act: Meaning of “Invoice” or “Tax Invoice”
As per Section 2(66) of the Central Goods and Services Tax (CGST) Act, 2017, unless the context otherwise requires, the term “invoice” or “tax invoice” has been defined...
Section 2(22) of CGST Act: Meaning of “Cess”
As per Section 2(22) of the Central Goods and Services Tax (CGST) Act, 2017, unless the context otherwise requires, the term “cess” has been defined...