Matching, Reversal and Reclaim of ITC/Reduction of Output Tax Liability-Section 42 and Section 43
Table 1 Matching, Reversal and Reclaim of Input Tax Credit [Section 42] Section/ Rule Particulars Section 42(1) Matching of details of...
Place of Supply
PLACE OF SUPPLY OF GOODS – SECTION 10 AND SECTION 11 OF THE IGST ACT, 21017 Place of Supply of Goods Other than Supply of Goods Imported into,...
Time of Supply in case of Change in Rate of Tax of Goods/Services-Section 14 of the CGST Act
Where there is change in the rate of tax in respect of goods or services or both, the time of supply shall be determined in the following manner, irrespective of anything...
Time of Supply
Under GST Regime, the liability to pay CGST / SGST will arise at the time of supply of goods or services or both. There are separate provisions for time of supply for goods...
Valuation of Taxable Supply - Section 15
Summary Table of various tables given in this Referencer Table No. Topic Table No. Topic 1 Provisions dealing with value of taxable supply-Section...
Distribution of ITC by ISD
Distribution of ITC by ISD –Section 20 and Section 21 Section Details 2(61) Meaning of term “Input Service Distributor” “Input...
Payment of Tax
Refer Summary Table of various tables given in this Referencer Table No. Topic Table No. Topic 1 Electronic cash ledger –Section 49 read with...
Input Tax Credit
Summary Table of various tables given in this Referencer Table No. Heading Table No. Heading 1 Eligibility and conditions for taking input tax ...
Anti-Profiteering Measure
Section/Rule Details Section 171(1) Benefit of reduction in rate of tax or benefit of ITC shall be passed on to the recipient Keeping in view the interest...
Export/Deemed Exports/Zero Rated Supply and Refund in case of Exports
Table 1 Meaning of Important Terms S. No Term Section Meaning 1. Export of Goods 2(5) of IGST Act “Export of goods” with...
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