Short title, extent, and commencement: section 1 of the CGST Act as amended by the Finance Act 2023 Note: section 1 of the CGST Act is amended by the CGST Finance Act 2023. TEXT of Section: (1) This Act may be called the Central Goods
Scope of supply: section 7 of the CGST Act as amended by the Finance Act 2023 Note: The Scope of supply: section 7 of the CGST Act is amended retrospectively by Finance Act 2023 with retrospective effect from 1st July 2017. The amended portion is
Section 5 of the CGST Act as amended by the Finance Act 2023 Note: Section 5 of the CGST Act is amended retrospectively by Finance Act 2023 with retrospective effect from 1st July 2017. The amended portion is depicted with a different color. Text On
Section 6 of the CGST Act as amended by the Finance Act 2023 Note: Section 6 of the CGST Act is amended retrospectively by Finance Act 2023 with retrospective effect from 1st July 2017. The amended portion is depicted with a different color. Text On
Section 4 of the CGST Act as amended by the Finance Act 2023 Note: Section 4 of the CGST Act is amended retrospectively by Finance Act 2023 with retrospective effect from 1st July 2017. The amended portion is depicted with a different color. Text On
Section 3 of the CGST Act as amended by the Finance Act 2023 Note: Section 3 of the CGST Act is amended retrospectively by Finance Act 2023 with retrospective effect from 1st July 2017. The amended portion is depicted with a different color. Text On
What is composition levy for small taxpayers in GST covered by section 10 of the CGST Act? Composition levy is a scheme for small taxpayers. They can opt for this scheme to reduce their compliance. A composition taxpayer is required to file only 4 returns
