175. Inputs removed for job work and returned on or after the appointed day (1)Where any inputs received in a factory had been removed as such or removed after being […]
92.Prosecution (1) Whoever commits any of the following offences, namely— (a) supplies any goods and/or services without issue of any invoice or grossly misdeclares the description of the supply on […]
174. Duty (Tax – in SGST Act) paid goods returned to the place of business on or after the appointed day Where any goods on which duty had been paid […]
173. Exempted goods returned to the place of business on or after the appointed day Where any goods on which duty had been exempt under the earlier law at the […]
172. Credit of eligible duties and taxes on inputs held in stock to be allowed to a taxable person switching over from composition scheme (1) A registered taxable person, who […]
84.Officers required to assist CGST/SGST officers (1) All officers of Police, Railways, Customs and those of State/Central Government engaged in collection of goods and services tax and all officers of […]
171. Credit of eligible duties and taxes in respect of inputs or input services during transit (1) A registered taxable person shall be entitled to take, in his electronic credit […]
Access to business premises – Inspection, Search, Seizure And Arrest (1) Any CGST/SGST officer authorized by the [Additional/Joint Commissioner of CGST or SGST] shall have access to any place of […]
170. Credit of eligible duties and taxes in respect of inputs held in stock to be allowed in certain situations (1) A registered taxable person, who was engaged in the […]