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 77 of CGST Act 2017: Tax Wrongfully Collected and paid to Central/ State Government
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".
Section 52 of CGST Act 2017: Tax Collection at Source (TCS)
Provisions under Section 52 of the Central Goods and Services Tax (CGST) Act, 2017 relating to "Tax Collection at Source (TCS)".
Section 112 of CGST Act 2017: Appeals to Appellate Tribunal
Provisions under Section 112 of the Central Goods and Services Tax (CGST) Act, 2017 relating to "Appeals to Appellate Tribunal"...
Section 2(6) of CGST Act: Meaning of “Aggregate Turnover”
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...
Section 2(13) of CGST Act: Meaning of “Audit”
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...
Section 2(62) of CGST Act: Meaning of “Input Tax”
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...
Section 2(80) of CGST Act: Meaning of “Notification”
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...