GST UPDATE

GST Section 13. Time of Supply of Services.-(जीएसटी की धारा 13. सेवाओं की आपूर्ति का समय।-)

(1) The liability to pay tax on services shall arise at the time of supply, as determined in accordance with the provisions of this section. (2) The time of supply of services shall be the earliest of the following dates, namely:- (a) the date of issue of invoice by the supplier, if the invoice is issued …

GST Section 13. Time of Supply of Services.-(जीएसटी की धारा 13. सेवाओं की आपूर्ति का समय।-) Read More »

GST Section 12. Time of Supply of Goods .-(जीएसटी की धारा 12. माल की आपूर्ति का समय।-)

(1) The liability to pay tax on goods shall arise at the time of supply, as determined in accordance with the provisions of this section. (2) The time of supply of goods shall be the earlier of the following dates, namely:- (a) the date of issue of invoice by the supplier or the last date on …

GST Section 12. Time of Supply of Goods .-(जीएसटी की धारा 12. माल की आपूर्ति का समय।-) Read More »

GST Section 11. Power to grant Exemption.-(जीएसटी की धारा 11. छूट प्रदान करने की शक्ति.-)

(1) Where the Government is satisfied that it is necessary in the public interest so to do, it may, on the recommendations of the Council, by notification, exempt generally, either absolutely or subject to such conditions as may be specified therein, goods or services or both of any specified description from the whole or any …

GST Section 11. Power to grant Exemption.-(जीएसटी की धारा 11. छूट प्रदान करने की शक्ति.-) Read More »

GST Section 10. Composition levy.-(जीएसटी की धारा 10. कम्पोजीशन लेवी.-)

(1) Notwithstanding anything to the contrary contained in this Act but subject to the provisions of sub-sections (3) and (4) of section 9, a registered person, whose aggregate turnover in the preceding financial year did not exceed fifty lakh rupees, may opt to pay, 1[in lieu of the tax payable by him under sub-section (1) of …

GST Section 10. Composition levy.-(जीएसटी की धारा 10. कम्पोजीशन लेवी.-) Read More »

GST Section 9. Levy and collection.-(जीएसटी की धारा 9. लेवी और संग्रह।-)

(1) Subject to the provisions of sub-section (2), there shall be levied a tax called the central goods and services tax on all intra-State supplies of goods or services or both, except on the supply of alcoholic liquor for human consumption, on the value determined under section 15 and at such rates, not exceeding twenty …

GST Section 9. Levy and collection.-(जीएसटी की धारा 9. लेवी और संग्रह।-) Read More »

GST Section 8. Tax liability on composite and mixed supplies.-(जीएसटी की धारा 8. मिश्रित और मिश्रित आपूर्ति पर कर देयता।-)

The tax liability on a composite or a mixed supply shall be determined in the following manner, namely:- (a) a composite supply comprising two or more supplies, one of which is a principal supply, shall be treated as a supply of such principal supply; and (b) a mixed supply comprising two or more supplies shall be treated …

GST Section 8. Tax liability on composite and mixed supplies.-(जीएसटी की धारा 8. मिश्रित और मिश्रित आपूर्ति पर कर देयता।-) Read More »