June 10, 2017
Transitional_Provisions

Section 175 : Inputs removed for job work and returned on or after the appointed day – Transitional Provisions

175. Inputs removed for job work and returned on or after the appointed day (1)Where […]
June 10, 2017
Prosecution_And_Compounding_Of_Offences

Section 92 : Prosecution – Prosecution And Compounding Of Offences

92.Prosecution (1) Whoever commits any of the following offences, namely— (a) supplies any goods and/or […]
June 10, 2017
Transitional_Provisions

Section 174 : Duty (Tax — in SGST Act) paid goods returned to the place of business on or after the appointed day – Transitional Provisions

174. Duty (Tax – in SGST Act) paid goods returned to the place of business […]
June 10, 2017
Transitional_Provisions

Section 173 : Exempted goods returned to the place of business on or after the appointed day – Transitional Provisions

173. Exempted goods returned to the place of business on or after the appointed day […]
June 10, 2017
Transitional_Provisions

Section 172 : Credit of eligible duties and taxes on inputs held in stock to be allowed to a taxable person switching over from composition scheme – Transitional Provisions

172. Credit of eligible duties and taxes on inputs held in stock to be allowed […]
June 10, 2017
Inspection_Search_Seizure_AndArrest

Section 84 : Officers required to assist CGST/SGST officers – Inspection, Search, Seizure And Arrest

84.Officers required to assist CGST/SGST officers (1) All officers of Police, Railways, Customs and those […]
June 10, 2017
Transitional_Provisions

Section 171 : Credit of eligible duties and taxes in respect of inputs or input services during transit – Transitional Provisions

171. Credit of eligible duties and taxes in respect of inputs or input services during […]
June 10, 2017
Inspection_Search_Seizure_AndArrest

Section 83 : Access to business premises – Inspection, Search, Seizure And Arrest

Access to business premises – Inspection, Search, Seizure And Arrest (1) Any CGST/SGST officer authorized […]
June 10, 2017
Transitional_Provisions

Section 170 : Credit of eligible duties and taxes in respect of inputs held in stock to be allowed in certain situations – Transitional Provisions

170. Credit of eligible duties and taxes in respect of inputs held in stock to […]
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