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QUESTION & ANSWER COMPILER ON GST LAW
- Compiler on Section 16 - Eligibility and conditions for taking ITC
- Compiler on Section 15 - Value of taxable supply
- Compiler on section 17 - Apportionment of Input Tax credit and blocked credits
- Compiler on Section 18 - Availability of Input Tax credit in special circumstances
- Compiler on Section 19 - Taking of input tax credit on inputs and capital goods sent for job work
- Compiler on Section 20 - Conditions & Manner for distribution of ITC by ISD
- Compiler on Section 12 - Time of supply of goods
- Compiler on Section 13 - Time of supply of services
- Compiler on Section 14 - Time of supply on change in rate of tax
- Compiler on Section 22 - Person who is liable for registration under GST laws
- Compiler on Section 23 - Person who is not liable for registration under GST
- Compiler on Section 24 - Person who is compulsorily required registration under GST
- Compiler on Section 25 - Procedure for registration under GST
- Compiler on Section 27 - Registration of casual taxable person and non-resident taxable person
- Compiler on Section 28 - Amendment of registration under GST
- Compiler on Section 29 - Cancellation or Suspension of registration
- Compiler on Section 30 - Revocation of cancellation of registration
- Compiler on Section 31 - Tax invoice, Bill of supply, E-invoice, Revised invoice, Consolidated invoice, Voucher etc
- Compiler on Section 34 - Credit and debit notes
- Compiler on Section 35 - Accounts and records under GST
- Compiler on Section 36 - Period of retention of accounts & records
- Compiler on Section 37 - Furnishing details of outward supplies in GSTR-1
- Compiler on Section 39 - Furnishing of returns in GSTR-3B, 4, 5, 6, 7
- Compiler on Section 40 - First return by Registered Person
- Compiler on Section 44 - Annual return (GSTR 9, 9A, 9B & 9C)
- Compiler on Section 45 - Final return (GSTR-10)
- Compiler on section Section 49, 49A, 49B - Payment of tax, interest, penalty and Order & Utilisation of input tax credit
- Compiler on Section 50 - Interest on delayed payment of tax
- Compiler on Section 51 - Tax deduction at source (TDS) under GST
- Compiler on Section 52 - Collection of Tax at Source (TCS) under GST
- Compiler on Section 61 - Scrutiny of returns under GST
- Compiler on Section 60 - Provisional assessment under GST
- Compiler on Section 62 - Assessment of non-filers of GST returns
- Compiler on Section 63 - Assessment of unregistered taxable persons
- Compiler on Section 64 - Summary assessment in certain special cases under GST
- Compiler on Section 66 - Special audit under GST
- Compiler on Section 67 - Power of inspection, search and seizure under GST
- Compiler on Section 68 - Inspection of goods in movement [E-way Bill]
- Compiler on Section 129 - Detention, seizure and release of goods & conveyances in transit
- Compiler on Section 130 - Confiscation of goods or conveyances and levy of penalty
- Compiler on Section 73 - Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilfulmisstatement or suppression of facts