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CHAPTER IV – DETERMINATION OF NATURE OF SUPPLY Inter-State supply.— (1) Subject to the provisions of section 10, supply of goods, where the location of the supplier and the place of supply are in–– (a) two different States; (b) two different Union territories; or (c) a State and a Union territory, […]
Read MoreCHAPTER III – LEVY AND COLLECTION OF TAX Levy and collection.— (1) Subject to the provisions of sub-section (2), there shall be levied a tax called the integrated goods and services tax on all inter-State supplies of goods or services or both, except on the supply of alcoholic liquor for human consumption, on the […]
Read MoreCHAPTER II – ADMINISTRATION Appointment of Officers.—The Board may appoint such central tax officers as it thinks fit for exercising the powers under this Act. Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances.—Without prejudice to the provisions of this Act, the officers appointed under […]
Read MoreCHAPTER I – PRELIMINARY Short title, extent and commencement.— (1) This Act may be called the Integrated Goods and Services Tax Act, 2017. (2) It shall extend to the whole of India [*****]1. (3) It shall come into force on such date as the Central Government may, by notification in […]
Read MoreAs on 01.10.2020 THE INTEGRATED GOODS AND SERVICES TAX ACT, 2017 (12 OF 2017) AS AMENDED BY THE :- THE INTEGRATED GOODS AND SERVICES TAX (EXTENSION TO JAMMU AND KASHMIR) ACT, 2017 (NO. 27 OF 2017); THE INTEGRATED GOODS AND SERVICES TAX (AMENDMENT) ACT, 2018 (NO. 32 OF 2018); THE FINANCE (NO. 2) ACT, 2019 […]
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GST Consultant In Patna Are you looking for a GST consultant in Patna? Look no further than Bihar Tax Consultant. We are the leading tax consultant in Patna and we provide expert services for GST. GST stands for Goods and Services Tax and it was enacted in 2017 to modernize the Indian indirect tax […]
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Explanatory Notes to the provisions of the Finance Act, 2022 Income Tax department released the Circular regarding Explanatory Notes to the provisions of the Finance Act, 2022 . The Finance Act, 2022 (hereafter referred to as ‘FA 2022’) as passed by the Parliament, received the assent of the President on 30th March, 2022 and has […]
Read MoreIncome Tax Return Form Proposed Common Income Tax Return Form is now available for public consultation. As per the press release issued by Central Board of Direct Taxes on 1 November 2022 , the CBDT want to reduce the time taken to file income tax return and ease the process to avoid unnecessary hurdles. This […]
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