Indian Law

Central Goods and Services Tax Act, 2017 Section 1 defines the short title, extent, commencement, and application of the Act.

Detailed guide on Central Goods and Services Tax Act, 2017 Section 2 defining key terms for GST compliance.

Detailed guide on Central Goods and Services Tax Act, 2017 Section 3 covering levy of CGST and its implications.

Detailed guide on Central Goods and Services Tax Act, 2017 Section 4 covering charge of CGST on intra-state supplies.

Detailed guide on Central Goods and Services Tax Act, 2017 Section 5 covering levy and collection of CGST.

Detailed guide on Central Goods and Services Tax Act, 2017 Section 6 covering interstate supply and its GST implications.

Detailed guide on Central Goods and Services Tax Act, 2017 Section 7 – Scope of Supply for taxpayers and GST officers.

Detailed guide on Central Goods and Services Tax Act, 2017 Section 8 covering place of supply rules for goods.

Detailed guide on Central Goods and Services Tax Act, 2017 Section 9 covering levy and collection of tax under CGST Act.

Detailed guide on Central Goods and Services Tax Act, 2017 Section 10 covering composition levy provisions under GST.

Detailed guide on Central Goods and Services Tax Act, 2017 Section 11 regarding tax abatements and refunds.

Detailed guide on Central Goods and Services Tax Act, 2017 Section 12 covering deemed supply provisions under CGST Act.

Detailed guide on Central Goods and Services Tax Act, 2017 Section 13 covering place of supply of goods rules.

Detailed guide on Central Goods and Services Tax Act, 2017 Section 14 covering determination of time of supply under CGST Act.

Detailed guide on Central Goods and Services Tax Act, 2017 Section 15 covering value of taxable supply under GST.

Detailed guide on Central Goods and Services Tax Act, 2017 Section 16 covering input tax credit eligibility and compliance.

Detailed guide on Central Goods and Services Tax Act, 2017 Section 17 covering input tax credit rules and compliance.

Detailed guide on Central Goods and Services Tax Act, 2017 Section 18 covering input tax credit conditions and procedures.

Detailed guide on Central Goods and Services Tax Act, 2017 Section 19 covering input tax credit provisions and compliance.

Detailed guide on Central Goods and Services Tax Act, 2017 Section 20 covering change in place of business rules.

Detailed guide on Central Goods and Services Tax Act, 2017 Section 21 covering determination of time of supply for goods.

Detailed guide on Central Goods and Services Tax Act, 2017 Section 22 about compulsory registration under CGST Act.

Detailed guide on Central Goods and Services Tax Act, 2017 Section 23 about supply of goods or services between distinct persons.

Detailed guide on Central Goods and Services Tax Act, 2017 Section 24 covering registration provisions under CGST Act.

Detailed guide on Central Goods and Services Tax Act, 2017 Section 25 covering registration procedure and compliance.

Comprehensive guide on Central Goods and Services Tax Act, 2017 Section 26 covering registration procedures and compliance.

Detailed guide on Central Goods and Services Tax Act, 2017 Section 27 about transfer of business and its GST implications.

Detailed guide on Central Goods and Services Tax Act, 2017 Section 28 covering transfer of input tax credit rules.

Detailed guide on Central Goods and Services Tax Act, 2017 Section 29 regarding time of supply rules for goods and services.

Detailed guide on Central Goods and Services Tax Act, 2017 Section 30 covering payment of tax, interest, and penalties.

Detailed guide on Central Goods and Services Tax Act, 2017 Section 31 on tax invoice rules and compliance.

Detailed guide on Central Goods and Services Tax Act, 2017 Section 32 about time of supply of goods for GST compliance.

Detailed guide on Central Goods and Services Tax Act, 2017 Section 33 covering transfer of input tax credit rules and compliance.

Detailed guide on Central Goods and Services Tax Act, 2017 Section 34 covering amendment of returns and related procedures.

Detailed guide on Central Goods and Services Tax Act, 2017 Section 35 regarding electronic records maintenance and audit requirements.

Detailed guide on Central Goods and Services Tax Act, 2017 Section 36 covering payment of tax by electronic cash ledger.

Detailed guide on Central Goods and Services Tax Act, 2017 Section 37 about furnishing details of outward supplies.

Detailed guide on Central Goods and Services Tax Act, 2017 Section 38 covering payment of tax and related procedures.

Detailed guide on Central Goods and Services Tax Act, 2017 Section 39 about filing returns under CGST Act.

Detailed guide on Central Goods and Services Tax Act, 2017 Section 40 covering input tax credit reversal and conditions.

Detailed guide on Central Goods and Services Tax Act, 2017 Section 41 covering provisional assessment procedures and compliance.

Detailed guide on Central Goods and Services Tax Act, 2017 Section 42 about matching, reversal, and reclaim of input tax credit.

Detailed analysis of Central Goods and Services Tax Act, 2017 Section 43 on provisional assessment procedures.

Detailed guide on Central Goods and Services Tax Act, 2017 Section 44 covering assessment of non-filing cases.

Detailed analysis of Central Goods and Services Tax Act, 2017 Section 45 on payment of tax in special cases.

Detailed guide on Central Goods and Services Tax Act, 2017 Section 46 covering power to arrest and related procedures.

Detailed guide on Central Goods and Services Tax Act, 2017 Section 47 covering refund of tax under CGST Act.

Detailed guide on Central Goods and Services Tax Act, 2017 Section 48 covering payment of tax, interest, penalty, and other amounts.

Detailed guide on Central Goods and Services Tax Act, 2017 Section 49 covering payment of tax, interest, penalty and other amounts.

Detailed guide on Central Goods and Services Tax Act, 2017 Section 49A covering tax payment provisions and compliance.

Detailed guide on Central Goods and Services Tax Act, 2017 Section 49B covering payment of tax by e-commerce operators.

Detailed guide on Central Goods and Services Tax Act, 2017 Section 50 covering interest on delayed tax payment.

Detailed guide on Central Goods and Services Tax Act, 2017 Section 51 covering tax deduction at source (TDS) provisions.

Detailed analysis of Central Goods and Services Tax Act, 2017 Section 52 on tax deduction at source (TDS) under GST.

Detailed guide on Central Goods and Services Tax Act, 2017 Section 53 covering tax payment and refund procedures.

Detailed guide on Central Goods and Services Tax Act, 2017 Section 54 covering refund of tax provisions and procedures.

Detailed guide on Central Goods and Services Tax Act, 2017 Section 55 covering tax payment and related provisions.

Detailed guide on Central Goods and Services Tax Act, 2017 Section 56 covering tax payment and recovery procedures.

Detailed guide on Central Goods and Services Tax Act, 2017 Section 57 covering refund of tax provisions for taxpayers and officials.

Detailed guide on Central Goods and Services Tax Act, 2017 Section 58 covering refund procedures and compliance.