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
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
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
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 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
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 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
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 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
Section 13 of the CGST Act as amended by the Finance Act 2023 Note: Section 13 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
