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