GST

GST_4

CGST Sections List

Sections 1 to 25

Section 1– Short Title, extent and  

                     commencement

Section 2– Definitions

Section 3– Officers under GSTAct.

Section 4– Appointment of officers.

Section 5 – Powers of officers under GST

 

Section 6 –Authorisation of officers of State tax or Union territory tax as proper officer in  

                    certain  circumstances

Section 7 –Scope of supply under GST Regime

Section 8 –Tax liability on composite and mixed supplies

Section 9 –Levy and collection.

Section 10– Composition levy

Section 11– Power to grant Exemption

Section 12 – Time of Supply of Goods

Section 13– Time of Supply of Services

Section 14– Change in rate of tax in respect of supply of goods or services

Section 15– Value of Taxable Supply

Section 16 – Eligibility and conditions for taking input tax credit

Section 17 – Apportionment of credit and blocked credits

Section 18 – Availability of credit in special circumstances

Section 19 – Taking input tax credit in respect of inputs and capital goods sent for job work.

Section 20 – Manner of distribution of credit by Input Service Distributor

Section 21 – Manner of recovery of credit distributed in excess

Section 22 – Persons liable for registration

Section 23 – Persons not liable for registration.

Section 24 – Compulsory registration in certain cases.

Section 25 – Procedure for registration.

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