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An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Central Government and for matters connected therewith or incidental thereto.
publication, GST Act (s) & GST Rules(S) – Bare Law with the notifications issued up to September, 2023 to keep the readers abreast with the latest provisions of the GST law. The publication comprises of the whole spectrum of GST law viz. the Constitution (101st Amendment) Act, the CGST Act, 2017, the IGST Act,
THE INTEGRATED GOODS AND SERVICES TAX ACT, 2017 ACT NO. 13 OF 2017 [12th April, 2017.] An Act to make a provision for levy and collection of tax on inter-State supply of goods or services or both by the Central Government and for matters connected therewith or incidental thereto.
An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Central Government and for matters connected therewith or incidental thereto. Ministry:
The Central Goods and Services Tax Act, 2017. Language English. Attachment File: A2017-12.pdf. Act No.: 12. Acts yearwise: List Of Acts Of 2017.
Notification No. 55/2017-Central Tax (Dated 15th November, 2017), Notification No. 70/2017-Central Tax (Dated 21 st December, 2017) and Notification No. 75/2017-Central Tax (Dated 29 th December, 2017)
Enforced w.e.f. 1st July, 2017. 1. Inserted (w.e.f. 1st January, 2022 vide Notification No. 39/2021-C.T., dated 21st December, 2021) by s. 109 of The Finance Act, 2021 (No. 13 of 2021).. 2. Substituted (w.e.f. 1st February, 2019) for "Explanation.-For the purposes of this clause, it shall be deemed that the registered person has received the goods where the goods are delivered by the supplier ...
