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I am glad to inform that the Committee has revised its publication ‘GST Act(s) and Rule(s) -Bare Law” to incorporate the latest provisions. It is updated with the notifications issued up to September, 2023 including the notification giving effect to the provisions of the Finance Act, 2023 amending the GST law.
(10) ―appointed day‖ means the date on which the provisions of this Act shall come into force; (11) ―assessment‖ means determination of tax liability under this Act and includes self-assessment, re-assessment, provisional assessment, summary assessment and best judgment assessment;
What's New. Clarification regarding regularization of refund of IGST availed in contravention of rule 96 (10) of CGST Rules, 2017, in cases where the exporters had imported certain inputs without payment of integrated taxes and compensation cess - regarding.
The purpose of HSN codes is to make GST systematic and globally accepted. The Harmonized system of Nomenclature (HSN) code is used for classifying goods under the Goods and Services Tax (GST) in India. The HSN code is a six-digit code that uniquely identifies a product.
Section 2(1) goods: amended (with effect on 1 January 2009), on 30 March 2022, by section 5(3) of the Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022 (2022 No 10).
Section - 10. Composition levy.
Goods And Services Tax. Help Desk Number: 1800-103-4786
