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 […]
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 […]
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 […]
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 […]
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, […]
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 […]
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 […]
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 […]
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, […]