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GST ComplianceAmended Section 35 of CGST Act (updated till July 2024)
Section 35 of the CGST Act as amended by the Finance Act 2023 Note: Section 35 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
GST ComplianceSection 33 of CGST Act:Amount on tax documents (updated till on July 2024)
Section 33 of 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. Section 33 of CGST
GST ComplianceSection 31 of CGST Act: Tax invoice in GST (updated till on July 2024 )
Section 31 of the CGST Act as amended by the Finance Act 2023 Note: Section 31 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
GST ComplianceSection 34 of CGST Act: Debit and Credit note (updated till on July 2024)
Section 34 of the CGST Act as amended by the Finance Act 2023 Note: Section 34 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
GST ComplianceSection 32 of CGST Act: Unauthorized collection (updated till July 2024)
Section 32 of the CGST Act as amended by the Finance Act 2023 Note: Section 32 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 32
GST ComplianceSection 24 of CGST Act: Compulsory registration (updated till on July 2024)
Section 24 of the CGST Act as amended by the Finance Act 2023 Note: Section 24 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
GST ComplianceSection 23 of CGST Act: not liable for registration (updated till on July 2024)
Section 23 of the CGST Act as amended by the Finance Act 2023 Note: Section 23 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 20 of CGST Act: Manner of distribution of credit by Input Service Distributor (Updated till on July 2024)
Section 20 of CGST Act :Manner of distribution of credit by Input Service Distributor Summary chart of section 20 of CGST Act : Section 20 of CGST Act contains the provisions for distribution of ITC by an ISD. “(1) The Input Service Distributor
GST ComplianceSection 25 of CGST Act: Procedure for registration (updated till on July 2024)
Section 25 of CGST Act as amended by the Finance Act 2023 Note: Section 25 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 18 of CGST Act: Availability of credit in special circumstances (Updated till on July 2024)
Section 18 of CGST Act : Availability of credit in special circumstances Summary chart of section 18 of CGST Act : (1) Subject to such conditions and restrictions as may be prescribed— (a) a person who has applied for registration under this Act
GST ComplianceSection 17 of CGST Act: Apportionment of credit and blocked credits (Updated till on July 2024)
Section 17 of CGST Act Section 17 of CGST Act provide for the apportioned credits and blocked credits. The manner of apportionment is given in ITC Rules. (1) Where the goods or services or both are used by the registered person partly for the purpose
Section 19 of CGST Act: Taking ITC in respect of inputs and capital goods sent for job work (Updated till on July 2024)
Section 19 of CGST Act Section 19 of CGST Act contains the provisions for ITC in respect of inputs and capital goods sent for job work. Summary chart of section 19 of CGST Act : “(1) The principal shall, subject to such conditions and