Section 7(1) of the CGST Act; includes Activities to be considered supply WITH A CONSIDERATION (a) all forms of supply of goods or services or both such as sale, transfer, barter, exchange, license, rental, lease or disposal made or agreed to be made for a considerations by a person in the course / furtherance of […]
Section 16 (2) of CGST ACT of 2017 This second proviso to section 16 (2) of the CGST ACT provides the where a recipient fails to pay to the supplier of goods or services or both, other than the suppliers on which tax is payable on reverse charges mechanism basis, the amount towards the value […]
