Goods and Services Tax Council (GST Council)
Section 12 of the Constitution (One Hundred and First Amendment) Act, 2016 which has inserted Article 279A in the Constitution of...
Taxes/Duties/Cesses and Surcharges Subsumed in GST
Central Taxes/ Duties/ Cesses and Surcharges Subsumed in GST
Names of Taxes/ Duties/ Cess and Surcharges
Alcoholic Liquor for human consumption
“Goods and Services Tax” means any tax on supply of goods or services or...
Registration under the GST Act(s)
Statutory Provisions Relating to Registration- Section 22 to Section 24 of the CGST Act, 2017
Persons liable for Registration
Table Exhibiting Important Dates in respect of E-Way Rules
Effective Date of the Relevant Notification
Notification No. of the Central...
Returns under the GST Act(s)
Meaning of the term “Return” [Section 2(97)]
“Return” means any return prescribed or otherwise required to be furnished by or under this...
Matching, Reversal and Reclaim of ITC/Reduction of Output Tax Liability-Section 42 and Section 43
Matching, Reversal and Reclaim of Input
Tax Credit [Section 42]
Matching of details
of Inward supplies
Details of every inward...
Extension of Time Limit for Different Returns
Extension of Time Limit for furnishing the
Return in FORM GSTR-1 for the period July, 2017 to June, 2018
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
of Supply of Goods Other than Supply of Goods Imported...
Time of Supply
TIME OF SUPPLY OF GOODS [SECTION 12 OF THE
CGST ACT, 2017]
Time of Supply
time of supply
Valuation of Supply
Value of Taxable
Supply under GST
value of a supply of goods or services or both shall ordinarily be the
Payment of Tax
Payment of Tax,
Interest, Penalty and Other Amounts- Section 49
Cash Ledger – Section 49 read with
Rule 87 of the CGST Rules
Input Tax Credit
PROVISIONS RELATING TO INPUT TAX CREDIT [ITC]
Definition of Input Tax
Input Tax [IT] means the central tax (CGST),
Extension of Time Limit for Filing of Form GST ITC-01
Date for furnishing of FORM GST ITC-01
Notification amended or Superseded
Distribution of ITC by ISD
of ITC by ISD – Section 20 and Section 21
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
Composition Levy and its Compliances
Threshold limit for Composition Levy
turnover in the preceding financial year did not exceed Rs. 50 Lakh.
in terms of...
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
Export/Zero Rated Supply
2(5) -IGST Act
“Export of goods”
with its grammatical variations and...
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