The Central Goods and Services Tax Act, 2017
Learn about the GST law in India with The Central Goods and Services Tax Act, 2017.
"Gst Law In IndiaGoods And Services TaxTaxation SystemIndirect TaxesUnified TaxTax ComplianceTax Regulations"
Summary
The Central Goods and Services Tax Act, 2017 is an important tax law in India that aims to simplify the country's taxation system. The Act was introduced as part of the Goods and Services Tax (GST) regime, which replaced multiple indirect taxes with a single, unified tax. The Act defines the rules for the imposition, collection, and distribution of taxes on the supply of goods and services throughout the country. It also outlines the procedures for registration, filing of returns, refunds, and other compliance-related matters. The Act has helped streamline the taxation process in India and has made it easier for businesses to comply with tax regulations.
Table of Contents
Showing up to 15 sections
| # | Section | Link |
|---|---|---|
| 1 | Section 1: Short Title, Extent And Commencement | Open |
| 2 | Section 2: Definitions | Open |
| 3 | Section 3: Officers Under This Act | Open |
| 4 | Section 4: Appointment Of Officers | Open |
| 5 | Section 5: Powers Of Officers | Open |
| 6 | Section 6: Authorisation Of Officers Of State Tax Or Union Territory Tax As Proper Officer In Certain Circumstances | Open |
| 7 | Section 7: Scope Of Supply | Open |
| 8 | Section 8: Tax Liability On Composite And Mixed Supplies | Open |
| 9 | Section 9: Levy And Collection | Open |
| 10 | Section 10: Composition Levy | Open |
| 11 | Section 11: Power To Grant Exemption From Tax | Open |
| 12 | Section 12: Time Of Supply Of Goods | Open |
| 13 | Section 13: Time Of Supply Of Services | Open |
| 14 | Section 14: Change In Rate Of Tax In Respect Of Supply Of Goods Or Services | Open |
| 15 | Section 15: Value Of Taxable Supply | Open |
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