June 10, 2017
Payment_Of_Tax

Section 46 : Tax deduction at source – Payment Of Tax

Tax deduction at source – Payment Of Tax (1) Notwithstanding anything contained to the contrary in this Act, the Central or a State Government may mandate, – (a) a department […]
June 10, 2017
Payment_Of_Tax

Section 45 : Interest on delayed payment of tax – Payment Of Tax

Interest on delayed payment of tax – Payment Of Tax (1) Every person liable to pay tax in accordance with the provisions of the Act or rules made thereunder, who […]
June 10, 2017
Payment_Of_Tax

Section 44 : Payment of tax, interest, penalty and other amounts – Payment Of Tax

Payment of tax, interest, penalty and other amounts – Payment Of Tax (1) Every deposit made towards tax, interest, penalty, fee or any other amount by a taxable person by […]
June 10, 2017
Time_And_Value_Of_Supply

Section 15 : Value of taxable supply – Time And Value Of Supply

15.Value of taxable supply (1) The value of a supply of goods and/or services shall be the transaction value, that is the price actually paid or payable for the said […]
June 10, 2017
Time_And_Value_Of_Supply

Section 14 : Change in rate of tax in respect of supply of goods or services – Time And Value Of Supply

14.Change in rate of tax in respect of supply of goods or services Notwithstanding anything contained in section 12 or section 13, the time of supply, in cases where there […]
June 10, 2017
Time_And_Value_Of_Supply

Section 13 : Time of supply of services – Time And Value Of Supply

13.Time of supply of services (1) The liability to pay CGST/SGST on services shall arise at the time of supply, as determined in terms of the provisions of this section. […]
June 10, 2017
Time_And_Value_Of_Supply

Section 12 : Time of supply of goods – Time And Value Of Supply

12.Time of supply of goods (1) The liability to pay CGST / SGST on the goods shall arise at the time of supply as determined in terms of the provisions […]
June 10, 2017
Levy_Of_And_Exemption_From_Tax

Section 11 : Power to grant exemption from tax – Levy Of, And Exemption From, Tax

11. Power to grant exemption from tax (1) If the Central or a State Government is satisfied that it is necessary in the public interest so to do, it may, […]
June 10, 2017
Levy_Of_And_Exemption_From_Tax

Section 10 : Taxable person – Levy Of, And Exemption From, Tax

10.Taxable person (1) Taxable Person means a person who is registered or liable to be registered under Schedule V of this Act. (2) A person who has obtained or is […]
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