GST Compliance Articles & Guides
Tax tips, legal guides, and financial advice written by the same verified CAs, Advocates, and Advisors you can consult on ConsultEase.
Section 55 of CGST Act: refund in certain cases (updated till on July 2024)
Section 55 of CGST Act of the CGST Act as amended by the Finance Act 2023 Note: Section 55 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
Section 52 of CGST Act: TCS by E-commerce (Updated till July 2024)
Section 52 of CGST Act of CGST Act of the CGST Act as amended by the Finance Act 2023 Note: Section 47 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
Section 51 of CGST Act: TDS in GST(Updated till July 2024)
Section 51 of CGST Act of the CGST Act as amended by the Finance Act 2023 Note: Section 47 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.
Section 37 of CGST Act: outward supply details (updated till July 2024)
Section 37 of the CGST Act as amended by the Finance Act 2023 Note: Section 37 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. Section 37
Section 41 of CGST Act:provisional Claim of ITC (Updated till July 2024 )
Section 41 of CGST Act of the CGST Act as amended by the Finance Act 2023 Note: Section 41 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
Section 40 of CGST Act: First return (updated till July 2024)
Section 40 of the CGST Act as amended by the Finance Act 2023 Note: Section 40 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. Section 40
Section 39 of CGST Act: Furnishing of GSTR-3 ( updated till July 2024)
Section 39 of the CGST Act as amended by the Finance Act 2023 Note: Section 39 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 30 of CGST Act: Revocation of cancellation of registration (updated till on July 2024)
Section 30 of CGST Act as amended by the Finance Act 2023 Note: Section 30 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
Section 29 of CGST Act: Cancellation 12[or suspension] of registration (updated till July 2024)
Section 29 of CGST Act as amended by the Finance Act 2023 Note: Section 29 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
Section 27 of CGST Act: Casual and non resident (updated till on July 2024)
Section 27 of CGST Act as amended by the Finance Act 2023 Note: Section 27 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:
Section 26 of CGST Act: Deemed registration (updated till on July 2024)
Section 26 of CGST Act as amended by the Finance Act 2023 Note: Section 26 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:
Section 28 of CGST Act:Amendment of registation (updated till July 2024)
Section 28 of CGST Act as amended by the Finance Act 2023 Note: Section 28 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



