Goods and Services Tax Council (GST Council)
of the Constitution of India
of the GST Council
The President shall, within sixty days from...
Taxes/Duties/Cesses and Surcharges Subsumed in GST
Central Taxes/Duties/Cesses and Surcharges Subsumed in GST
Names of Taxes/Duties/Cess and Surcharges
Liquor for human consumption
and Services Tax” means any tax on supply of goods or...
Table Exhibiting Important Dates in respect of E-Way Rules in
Effective Date of the Relevant...
Registration under the GST Act(s) â Section 22 to Section 30
Persons liable for Registration
(1) Every supplier
shall be liable to be registered...
Returns under the GST Act(s)-Section 37 to Section 45 excepting Section 42 and Section 43
Meaning of the term “Return”
means any return prescribed or...
Extension of Time Limit for Different Returns
GSTR-1[Details of Outward Supplies effected ]
in the preceding/current financial year
Matching, Reversal and Reclaim of ITC/Reduction of Output Tax Liability- Section 42 and Section 43
Reversal and Reclaim of Input Tax Credit [Section 42]
In the GST
Identification Number (GSTIN), the following State/Union Territory Codes
shall be referred to:
Place of Supply
OF SUPPLY OF GOODS –SECTION 10 AND SECTION 11 OF THE IGST ACT, 21017
Supply of Goods Other than Supply of Goods Imported into,...
Time of Supply
TIME OF SUPPLY OF GOODS [SECTION 12 OF THE
CGST ACT, 2017]
(A)Time of Supply of Goods in Case of Supplies in
Respect of Which Tax is Paid or Liable to be...
Time of Supply in case of Change in Rate of Tax of Goods/Services - Section 14 of the CGST Act
in Rate of Tax of Goods/Services –Section 14 of the CGST Act, 2017
Valuation of Supply-Section 15
of Taxable Supply
value of a supply of goods or services or both shall ordinarily be the...
Payment of Tax
of Tax, Interest, Penalty and Other Amounts- Section 49
Cash Ledger –Section 49 read with Rule 87 of the CGST...
Input Tax Credit
PROVISIONS RELATING TO
INPUT TAX CREDIT [ITC]
Definition of Input Tax
Input Tax [IT] means the
central tax (CGST), State tax...
Extension of Time Limit for Filing of Form GST ITC-01
Date for furnishing of FORM GST ITC-01
Distribution of ITC by ISD
of ITC by ISD –Section 20 and Section 21
Meaning of term “Input Service Distributor”
Benefit of reduction in rate of
tax or benefit of ITC shall be passed on to the recipient -Section 171(1)
Keeping in view the interest of
the recipients of...
Composition Levy-Section 10
Threshold limit for Composition
turnover in the preceding financial year did not exceed Rs. 50...
Reverse Charge Mechanism-Goods/Services
Categories of Supply of Goods Under Reverse Charge - Section 9(3) of The CGST
Act/ Section 5(3) of The IGST Act
Notification No. and...
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