(1) Any person who has been granted registration on a provisional basis under clause (b) of sub-rule (1) of rule 24 and who opts to pay tax under section 10, shall electronically file an intimation in FORM GST CMP-01, duly signed or verified through electronic verification code, on the common portal, either directly or through a Facilitation ...

</span> System of Nomenclature code for goods or services:] </p> <p> <strong> </strong> </p> <p> <strong> Provided </strong> further that where an invoice is required to be issued under clause (f) of sub-section (3) of <a alt="section 31" href="http://10. 1.82.150:8080/suneditor/Rules/1000136/../../../content-page/explore-act/1000300/1000001 ...

The publication is a compilation of five Act(s) and two sets of Rule(s) pertaining to GST, namely the Constitution (101st Amendment) Act, the Central Goods & Services Tax Act, 2017, the Integrated Goods & Services Tax Act, 2017, the Union Territory Goods & Services Tax Act, 2017, the GST (Compensation to States) Act, 2017, the Central Goods ...

Goods and Services Tax (GST) has fundamentally transformed the way businesses operate and how taxation is perceived in India. As one of the most significant reforms in the Indian tax system, it has streamlined the process of tax collection and administration, bringing about efficiency, transparency, and ease of doing business.

5. Powers of officers under GST.— (1) Subject to such conditions and limitations as the Board may impose, an officer of central tax may exercise the powers and discharge the duties conferred or imposed on him under this Act.

What is GST in India? GST is known as the Goods and Services Tax. It is an indirect tax which has replaced many indirect taxes in India such as the excise duty, VAT, services tax, etc. The Goods and Service Tax Act was passed in the Parliament on 29th March 2017 and came into effect on 1st July 2017.

247/04/2025-GST-Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 55th meeting held on 21st December, 2024, at Jaisalmer.

Address: 5th Floor, Tower II, Jeevan Bharti Building, Janpath Road, Connaught Place, New Delhi-110 001 Phone : 011-23762656 E-Mail: gstc [dot]secretariat [at]gov.in

In exercise of the powers conferred by section 22 of the Integrated Goods and Services Tax Act, 2017 (13of 2017) read with section 20 of the said Act, the Central Government hereby makes the following rules, namely :

4 天之前 · From April 1, 2025, businesses must use the GST Input Service Distributor (ISD) mechanism for ITC distribution. Learn the new compliance rules and impact.