Section 144 Summary Chart : Section 144 of CGST Act : Presumption as to documents in certain cases.- Where any document- (i) is produced by any person under this Act or any other law for the time being in force; or (ii) has been
Section 143 Summary Chart : Section 143 of CGST Act : Job work procedure (1) A registered person (hereafter in this section referred to as the “principal”) may under intimation and subject to such conditions as may be prescribed, send any inputs or
Section 142 Summary Chart : Section 142 of CGST Act : Miscellaneous transitional provisions.- (1) Where any goods on which duty, if any, had been paid under the existing law at the time of removal thereof, not being earlier than six months prior to
Section 141 Summary Chart : Section 141 of CGST Act : Transitional Provisions Relating to Job Work (1) Where any inputs received at a place of business had been removed as such or removed after being partially processed to a job worker for
Section 140 Summary Chart : Section 140 of CGST ACT : Transitional Arrangements for Input Tax Credit (1) A registered person, other than a person opting to pay tax under section 10, shall be entitled to take, in his electronic credit ledger, the
With the third largest population and a robust economy, the United States is considered the best country for entrepreneurship. American businesses generate a $25.5 trillion GDP, and the 50-state republic is home to some of the world’s most prestigious universities. U.S. residents enjoy tremendous buying
Section 101 Chart Summary : Section 101. Orders of Appellate Authority. – (1) The Appellate Authority may, after giving the parties to the appeal or reference an opportunity of being heard, pass such order as it thinks fit, confirming or modifying the ruling
Section 88 Summary Chart : Section 88 of CGST Act: Section 88 of CGST Act provide for the liability in case of liquidation of companies. “(1) When any company is being wound up whether under the orders of a court or Tribunal or otherwise,
Section 36 Summary Chart : Section 36 of CGST Act : Period of retention of accounts : Every registered person required to keep and maintain books of account or other records in accordance with the provisions of sub-section (1) of section 35 shall
Section 170 of CGST Act Rounding off of tax, etc The amount of tax, interest, penalty, fine or any other sum payable, and the amount of refund or any other sum due, under the provisions of this Act shall be rounded off to the nearest
