Section 21 of CGST Act Section 21 of CGST Act provide for recovery of excess credit by an ISD. An ISD has been allowed to distribute the credit he has received. The manner of distribution of such credit is provided in section 20 of CGST
Section 8 of CGST Act: What it contains Composite and mixed supply have different treatments. Section 8 of CGST Act provides for that treatment. Supply in the CGST Act includes all the permutation and combinations of supply of goods and services. Section 8 of the CGST Act
Section 11 of the CGST Act as amended by the Finance Act 2023 Note: Section 11 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 12 of the CGST Act Section 12 of the CGST Act provides for the time of supply for goods. Text on the Section: (1) The liability to pay tax on goods shall arise at the time of supply, as determined in accordance with the provisions
Section 14 of CGST Act : Change in rate of tax in respect of supply of goods or services Text of the Section 14 of CGST Act : Notwithstanding anything contained in section 12 or section 13, the time of supply, where there is a
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
