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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 […]
Read MoreCHAPTER XIX OFFENCES AND PENALTIES Rule 162. Procedure for compounding of offences. – (1) An applicant may, either before or after the institution of prosecution, make an application under sub-section (1) of section 138 in FORM GST CPD-01 to the Commissioner for compounding of an offence. (2) On receipt of the application, the Commissioner shall call for a […]
Read MoreRule 161. Continuation of certain recovery proceedings . – The order for the reduction or enhancement of any demand under section 84 shall be issued in FORM GST DRC- 25 .
Read MoreRule 160. Recovery from company in liquidation . – Where the company is under liquidation as specified in section 88 , the Commissioner shall Notify the liquidator for the recovery of any amount representing tax, interest, penalty or any other amount due under the Act in FORM GST DRC -24 .
Read MoreRule 159. Provisional attachment of property . – (1) Where the Commissioner decides to attach any property, including bank account in accordance with the provisions of section 83 , he shall pass an order in FORM GST DRC-22 to that effect mentioning therein, the details of property which is attached. (2) The Commissioner shall send a copy of the order […]
Read MoreRule 158. Payment of tax and other amounts in instalments . – (1) On an application filed electronically by a taxable person, in FORM GST DRC- 20 , seeking extension of time for the payment of taxes or any amount due under the Act or for allowing payment of such taxes or amount in instalments in accordance with […]
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