Tag: GST
Section 74A of GST Act: Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized for any reason pertaining to Financial Year 2024-25 onward
Amended and updated notes on section 74A of CGST Act, 2017. Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized for any reason pertaining to FY 2024-25 onward
Section 11A of GST Act: Power not to recover GST
Amended and updated notes on section 11A of CGST Act, 2017. Power not to recover Goods and Services Tax not levied or short-levied as a result of general practice.
GST Book PDF FEB 2025 Edition: Goods and Services Tax
Updated New Edition GST Law Book PDF. Subscribe Bare Acts (CGST, SGST, IGST) with Rules, Rates and Exemptions. Goods and Services Tax Ready Reckoner 2024.
Amendments in GST by Finance Bill 2025: Budget 2025
The Finance Bill 2025, presented as part of the Union Budget 2025, includes several key amendments to the Goods and Services Tax (GST) framework. Here is a summary of the major amendments: These amendments aim to streamline GST compliance, enhance clarity on key provisions, and ensure more effective implementation of the tax structure under the…
All Sections of Central Goods and Services Tax (CGST) Act, 2017-2025
Download or print all sections from section 1 to 174 of Central Goods and Services Tax Act, 2017 in PDF. List of all sections of CGST Act 2017.
Section 1 of GST Act: Short Title, Extent and Commencement
Detail analysis of the provisions of Section 1 (Short title, extent and commencement) of the Central Goods and Services Tax (CGST) Act, 2017.
Section 2 of GST Act: Definitions
Amended and updated notes on section 2 of CGST Act, 2017. Detail discussion on provisions and rules related to definitions.
Section 3 of GST Act: Officers under this Act
Amended and updated notes on section 3 of CGST Act, 2017. Detail discussion on provisions and rules related to officers under this Act.
Section 4 of GST Act: Appointment of Officers
Amended and updated notes on section 4 of CGST Act, 2017. Detail discussion on provisions and rules related to appointment of Officers.
Section 5 of GST Act: Powers of officers under GST
Amended and updated notes on section 5 of CGST Act, 2017. Detail discussion on provisions and rules related to powers of officers under GST.
Section 6 of GST Act: Proper Officer under GST
Amended and updated notes on section 6 of CGST Act, 2017. Circumstances for authorisation of officers of State tax or Union territory tax as proper officer.
Section 7 of GST Act: Scope of supply
Amended and updated notes on section 7 of CGST Act, 2017. Detail discussion on provisions and rules related to scope of supply.
