GST: Definitions

Section 2 of the Act generally contain important definitions, statutory definitions of various terms are as under: Statutory Provisions: Definitions 1. “actionable claim” shall have the same meaning as assigned to it in section 3 of the Transfer of Property Act, 1882; 2. “address of delivery” means the address of the recipient of goods or…


GST – Preliminary

GST is nothing but a value added tax on goods and services or both. GST is a single tax applicable on goods and services right from manufacture to retailer who sell the goods to ultimate consumer. Under GST act we under stands about following act:- CGST: Central Goods and Services Tax Act, 2017, the Act…


CGST-CHAPTER XXI – MISCELLANEOUS- Section List

Section (143)  Job Work Procedure Section (144)  Presumption as to Documents in Certain Cases Section (145)  Admissibility of Micro films, Fax, Photocopies, Printouts as Documents/ Evidence Section (146)  Common Portal Section (147)  Deemed Exports Section (148)  Special Procedure for Certain Processes Section (149)  Goods and Services Tax (GST) Compliance Rating Section (150)  Obligation to Furnish…