June 10, 2017
Appeals_And_Revision

Section 109 : Sums due to be paid notwithstanding appeal etc – Appeals And Revision

109. Sums due to be paid notwithstanding appeal etc. Notwithstanding that an appeal has been preferred to the High Court or the Supreme Court, sums due to the Government as […]
June 10, 2017
Returns

Section 38 : Matching, reversal and reclaim of reduction in output tax liability – Returns

Matching, reversal and reclaim of reduction in output tax liability – Returns (1) The details of every credit note relating to outward supply furnished by a registered taxable person (hereinafter […]
June 10, 2017
Appeals_And_Revision

Section 108 : Hearing before Supreme Court – Appeals And Revision

108. Hearing before Supreme Court (1) The provisions of the Code of Civil Procedure, 1908 (5 of 1908), relating to appeals to the Supreme Court shall, so far as may […]
June 10, 2017
Returns

Section 37 : Matching, reversal and reclaim of input tax credit – Returns

Matching, reversal and reclaim of input tax credit – Returns (1) The details of every inward supply furnished by a registered taxable person (hereinafter referred to in this section as […]
June 10, 2017
Returns

Section 36 : Claim of input tax credit and provisional acceptance thereof – Returns

Claim of input tax credit and provisional acceptance thereof – Returns (1) Every registered taxable person shall, subject to such conditions and restrictions as may be prescribed in this behalf, […]
June 10, 2017
Appeals_And_Revision

Section 107 : Appeal to the Supreme Court – Appeals And Revision

107. Appeal to the Supreme Court (1) An appeal shall lie to the Supreme Court from any judgment or order passed by the High Court in an appeal made under […]
June 10, 2017
Returns

Section 35 : First Return – Returns

First Return – Returns Every registered taxable person who has made outward supplies in the period between the date on which he became liable to registration till the date on […]
June 10, 2017
Appeals_And_Revision

Section 106 : Appeal to the High Court – Appeals And Revision

106. Appeal to the High Court (1) The Commissioner of GST or the other party aggrieved by any order passed by the Appellate Tribunal under section 102 may file an […]
June 10, 2017
Returns

Section 34 : Returns – Returns

Returns – Returns (1) Every registered taxable person, other than an input service distributor or a nonresident taxable person or a person paying tax under the provisions of section 9, […]
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