Section 147 Summary Chart : Section 147 of CGST Act : Deemed exports The Government may, on the recommendations of the Council, notify certain supplies of goods as deemed exports, where goods supplied do not leave India, and payment for such supplies is
Section 146 Summary Chart : Section 146 of CGST Act : Common Portal The Government may, on the recommendations of the Council, notify the Common Goods and Services Tax Electronic Portal for facilitating registration, payment of tax, furnishing of returns, computation and settlement of
Clause 110: Amendment: Sub-section (1) of section 9 of the Central Goods and Services Tax Act. Section 9. Levy and collection.- (1) Subject to the provisions of sub-section (2), there shall be levied a tax called the central goods and services tax on all intra-State
Section 145 Summary Chart : Section 145 of CGST Act : Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence (1) Notwithstanding anything contained in any other law for the time being in force,- (a) a
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
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