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Home Acts & Rules Bill Bills FINANCE BILL, 2023 Part - = Central Goods and Service Tax Chapters List This

Central Goods and Service Tax - FINANCE BILL, 2023

Chapter: IV

INDIRECT TAXES

Central Goods and Service Tax
Clause 128	:	Amendment of section 10. Central Goods and Services Tax Clause 128 of the Bill seeks to amend clause (d) of sub-section (2) and clause (c) of sub-sec....
Clause 129	:	Amendment of section 16. Clause 129 of the Bill seeks to amend second and third provisos to sub-section (2) of section 16 of the Central Goods and Se....
Clause 130	:	Amendment of section 17. Clause 130 of the Bill seeks to amend Explanation to sub-section (3) of section 17 of the Central Goods and Services Tax Act....
Clause 131	:	Substitution of new section for section 23. Clause 131 of the Bill seeks to substitute, with effect from the 1st day of July, 2017, section 23 of the Central Goods and ....
Clause 132	:	Amendment of section 37. Clause 132 of the Bill seeks to insert a new sub-section (5) in section 37 of the Central Goods and Services Tax Act so as t....
Clause 133	:	Amendment of section 39. Clause 133 of the Bill seeks to insert a new sub-section (11) in section 39 of the Central Goods and Services Tax Act so as ....
Clause 134	:	Amendment of section 44. Clause 134 of the Bill seeks to insert a new sub-section (2) in section 44 of the Central Goods and Services Tax Act so as t....
Clause 135	:	Amendment of section 52. Clause 135 of the Bill seeks to insert a new sub-section (15) in section 52 of the Central Goods and Services Tax Act so as ....
Clause 136	:	Amendment of section 54. Clause 136 of the Bill seeks to amend sub-section (6) of section 54 of the Central Goods and Services Tax Act by removing re....
Clause 137	:	Amendment of section 56. Clause 137 of the Bill seeks to amend section 56 of the Central Goods and Services Tax Act so as to provide by rules the man....
Clause 138	:	Amendment of section 122. Clause 138 of the Bill seeks to insert a new sub-section (1B) in section 122 of the Central Goods and Services Tax Act so as....
Clause 139	:	Amendment of section 132. Clause 139 of the Bill seeks to amend sub-section (1) of section 132 of the Central Goods and Services Tax Act so as to decr....
Clause 140	:	Amendment of section 138. Clause 140 of the Bill seeks to amend first proviso to sub-section (1) of section 138 of the Central Goods and Services Tax ....
Clause 141	:	Insertion of new section 158A. Clause 141 of the Bill seeks to insert a new section 158A in the Central Goods and Services Tax Act so as to provide for the....
Clause 142	:	Retrospective exemption to certain activities and transactions in Schedule III to the Central Goods and Services Tax Act. Clause 142 of the Bill seeks to amend Schedule III of the Central Goods and Services Tax Act to give retrospective applicabi....

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Latest Circulars

C: Partial modification of Circular No. 3 of 2023 dated 28.03.2023 regard...

A: Excess or Short Payment of Customs Duty on Import of goods into India

A: AVAILABILITY OF GOOD FAITH CLAUSE IN SECTION 157 OF THE GST ACT TO THE...

A: Understanding the Scope of Accounting.

A: GST not payable on amount recovered from permanent employees for cante...

F: PAYMENT TO CINE OR TV ARTISTS. LIABILITY UNDER RCM

C: Cross Margin benefits for offsetting positions having different expiry...

N: Under section 80G(2)(b) the Central Government Notified “Shree Ramanuj...

H: Rectification u/s 154 - The Assessee argued that the assessments u/s 1...

H: Detention Order under COFEPOSA - legal heirs of detenu - Smuggling - d...

H: Levy of penalty - mis-declaration of goods - unflavoured boiled supari...

H: Suspension of license of public bonded warehouse - bonded goods were s...

H: Classification of imported goods - Navigation System - Multifunctional...

H: Offences triable by Special Court - offences other than the Companies ...

H: Judicial Discipline - Seeking refund of accumulated Cenvat credit - in...

H: Works Contract Service - availment of Composition Scheme - The Tribuna...

H: Refund of accumulated credit - Eligibility to CENVAT credit to a manuf...

H: Legal implication of a promotional trailer - absence of specific conte...

H: Dishonour of Cheque - territorial jurisdiction - Foreign instrument - ...

H: Seeking renewal of registration of Goods Service Tax (GST) - cancelled...

H: Validity Of order passed without signed by the authority - Principles ...

H: Demand of GST - The High court noted that the return of documents rais...

H: Validity Of Order for Cancellation of Registration passed in Form GST ...

N: Streamlining of Halal Certification Process for Meat and Meat Products

A: GST COLLECTION – NET COLLECTION DESERVE PUBLICATION/ REPORTING INSTEAD...

A: Demand should not be raised when negative taxable and invoice value ar...

A: Various Types Of Trusts and Their Importance

A: IGST is not payable under RCM for services in Free-on-Board and Cost I...

A: MEETING OF CREDITORS - INSOLVENCY RESOLUTION PROCESS - PERSONAL GUARAN...

A: Goods seized cannot be released by invoking writ jurisdiction if no ap...