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Section 23. Registration (1) Every person who is liable to be registered under Schedule V of this Act shall apply for registration in every such State in which he is so liable within thirty days from the date on which he becomes liable to registration, in such manner and subject to such conditions as may be prescribed:...

Every registered taxable person shall, subject to such conditions and restrictions as may be prescribed and within the time and manner specified in section 44, be entitled to take credit of input tax charged on any supply of goods or services to him which are used or intended to be used in the course or furtherance of his business...

(1) The liability to pay CGST / SGST on the goods shall arise at the time of supply as determined in terms of the provisions of this section. (2) The time of supply of goods shall be the earlier of the following dates...

Where an electronic commerce operator does not have a physical presence in the taxable territory, any person representing such electronic commerce operator for any purpose in the taxable territory shall be liable to pay tax:...

1. Classes of officers under the Central Goods and Services Tax Act:- (1) There shall be the following classes of officers under the Central Goods and Services Tax Act, namely;...

1. Short title, extent and commencement:- (1) This Act may be called the Central / State Goods and Services Tax Act, 2016. (2) It extends to the whole of India / States name. (3) It shall come into force on such date as the Central or a State Government may, by notification in the Official Gazette, appoint in this behalf:...

The Sales tax department extended the date of filing of VAT Audit report. If we compare VAT and kite flying then person who is flying kite is Trader, Kite is VAT Return, Chakri means books of accounts or Audit report,...

The provisions related to composition scheme are covered under Section 9 of Revised Model GST Law, which are as under:- Aggregate Turnover in the previous year does not exceed Rs. 50 lakhs where aggregate turnover means the aggregate value of all taxable supplies, exempt supplies, exports of goods and/or services and inter-State supplies...

The exclusive definition of Agriculture brings into tax ambit the activities of dairy farming, poultry farming, and stock breeding into GST net. Similarly for claiming exemption from agriculture activity the Agriculturist is required to cultivate land PERONSNALLY....

Government of India has been preparing for introduction of Goods and Services Tax for over a year now. Here are some fascinating facts that you need to know about GST....