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Home Acts & Rules GST Acts INTEGRATED GOODS AND SERVICES TAX ACT, 2017 Chapters List Chapter IX MISCELLANEOUS This
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Section 20 - Application of provisions of Central Goods and Services Tax Act. - INTEGRATED GOODS AND SERVICES TAX ACT, 2017

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..... CHAPTER IX MISCELLANEOUS Application of provisions of Central Goods and Services Tax Act. 20. Subject to the provisions of this Act and the rules made thereunder, the provisions of Central Goods and Services Tax Act relating to,- (i) scope of supply; (ii) composite supply and mixed supply; (iii) time and value of supply; (iv) input tax credit; (v) registration; (vi) tax invoice, credit and debit notes; (vii) accounts and records; (viii) returns, other than late fee; (ix) payment of tax; (x) tax .....

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Section 20 - Application of provisions of Central Goods and Services Tax Act. - INTEGRATED GOODS AND SERVICES TAX ACT, 2017

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..... n the recommendations of the Council, of the net value of taxable supplies: Provided also that for the purposes of this Act, the value of a supply shall include any taxes, duties, cesses, fees and charges levied under any law for the time being in force other than this Act, and the Goods and Services Tax (Compensation to States) Act, if charged separately by the supplier: Provided also that in cases where the penalty is leviable under the Central Goods and Services Tax Act and the State Goods an .....

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Section 20 - Application of provisions of Central Goods and Services Tax Act. - INTEGRATED GOODS AND SERVICES TAX ACT, 2017

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  1. Notification No. 5/2020 - Dated: 16-10-2020 - Amendment in Notification No. 9/2017- Integrated Tax (Rate), dated the 28th June, 2017
  2. Notification No. 4/2020 - Dated: 30-9-2020 - Extension of IGST exemption on services by way of transportation of goods by air or by sea from customs station of clearance in India to a place outside India, by one year i.e. upto...
  3. Notification No. 66/2020 - Dated: 21-9-2020 - Seeks to give one time extension for the time limit provided under Section 31(7) of the CGST Act 2017 till 31.10.2020
  4. Notification No. 65/2020 - Dated: 1-9-2020 - Seeks to amend notification no. 35/2020-Central Tax dt. 03.04.2020 to extend due date of compliance under Section 171 which falls during the period from "20.03.2020 to 29.11.2020" till...
  5. Notification No. 56/2020 - Dated: 27-6-2020 - Seeks to amend notification no. 46/2020-Central Tax in order to further extend period to pass order under Section 54(7) of CGST Act till 31.08.2020 or in some cases upto fifteen days...
  6. Notification No. 55/2020 - Dated: 27-6-2020 - Seeks to amend notification no. 35/2020-Central Tax in order to extend due date of compliance which falls during the period from "20.03.2020 to 30.08.2020" till 31.08.2020.
  7. Notification No. 5/2020 - Dated: 24-6-2020 - Seeks to provide relief by lowering of interest rate for a prescribed time for tax periods from February, 2020 to July, 2020.
  8. Notification No. 47/2020 - Dated: 9-6-2020 - Seeks to amend Notification No. 40/2020 – Central Tax dated 05.05.2020 in respect of extension of validity of e-way bill generated on or before 24.03.2020 (whose validity has expired on or after...
  9. Notification No. 46/2020 - Dated: 9-6-2020 - Seeks to extend period to pass order under Section 54(7) of CGST Act.
  10. Notification No. 40/2020 - Dated: 5-5-2020 - Seeks to extend the validity of e-way bills till 31.05.2020 for those e-way bills which expire during the period from 20.03.2020 to 15.04.2020 and generated till 24.03.2020.
  11. Notification No. 3/2020 - Dated: 8-4-2020 - Seeks to provide relief by conditional lowering of interest rate for tax periods of February, 2020 to April, 2020.
  12. Notification No. 35/2020 - Dated: 3-4-2020 - Seeks to extend due date of compliance which falls during the period from "20.03.2020 to 29.06.2020" till 30.06.2020 and to extend validity of e-way bills.
  13. Notification No. 2/2020 - Dated: 26-3-2020 - Seeks to amend Notification No. 8/2017- Integrated Tax (Rate), dated the 28th June, 2017
  14. Notification No. 27/2019 - Dated: 31-12-2019 - To amend notification No. 9/ 2017- Integrated Tax (Rate) so as to exempt certain services as recommended by GST Council in its 38th meeting held on 18.12.2019.
  15. Notification No. 69/2019 - Dated: 13-12-2019 - Seeks to notify the common portal for the purpose of e-invoice
  16. Notification No. 24/2019 - Dated: 30-9-2019 - Seeks to notify the grant of alcoholic liquor licence neither a supply of goods nor a supply of service as per Section 20(i) of IGST Act read with Section 7(2) of CGST Act.
  17. Notification No. 22/2019 - Dated: 30-9-2019 - Seeks to amend notification No. 04/2018 - Integrated Tax (Rate), dated the 25th January, 2018, by adding an explanation on the applicability of provisions related to supply of development...
  18. Notification No. 19/2019 - Dated: 30-9-2019 - Seeks to amend notification No. 08/2017- Integrated Tax (Rate) so as to notify GST rates of various services as recommended by GST Council in its 37th meeting held on...
  19. Notification No. 10/2019 - Dated: 29-6-2019 - Seeks to specifies retail outlets established in the departure area of an international airport, beyond the immigrationcounters, making tax free supply of goods to an outgoing international...
  20. Notification No. 9/2019 - Dated: 10-5-2019 - To amend notification No. 8/ 2017- Integrated Tax (Rate) so as to extend the last date for exercising the option by promoters to pay tax at the old rates of 12%/ 8% with ITC
  21. Notification No. 3/2019 - Dated: 29-3-2019 - Seeks to amend notification No. 8/2017- Integrated Tax (Rate) so as to notify IGST rates of various services as recommended by Goods and Services Tax Council for real estate...
  22. Notification No. 6/2019 - Dated: 29-3-2019 - Seeks to notify certain class of persons by exercising powers conferred under section 148 of CGST Act, 2017. - In relation to development rights or FSI(including additional...
  23. Notification No. 4/2019 - Dated: 29-3-2019 - Seeks to amend notification No. 9/2017- Integrated Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council for real estate sector.
  24. Notification No. 3/2019 – Integrated Tax - Dated: 29-1-2019 - Seeks to amend notification No. 10/2017-Integrated Tax dated 13.10.2017 in view of bringing into effect the amendments (to align Special Category States with the explanation in...
  25. Notification No. 2/2019 – Integrated Tax - Dated: 29-1-2019 - Seeks to amend notification No. 7/2017-Integrated Tax dated 14.09.2017 to align with the amended Annexure to Rule 138(14) of the CGST Rules, 2017.
  26. Notification No. 28/2018-Integrated Tax (Rate) - Dated: 31-12-2018 - Seeks to amend notification No. 8/2017- Integrated Tax (Rate) so as to notify IGST rates of various services as recommended by Goods and Services Tax Council in its 31st...
  27. Notification No. 3/2018 - Dated: 22-10-2018 - Exempts a person making inter-State taxable supplies of handicraft goods from the requirement to obtain registration - But e-way bill will be required.
  28. Notification No. 13/2018 - Dated: 28-9-2018 - Central Government notifies that every electronic commerce operator, not being an agent, shall collect an amount calculated at a rate of one per cent
  29. Notification No. 2/2018 - Dated: 20-9-2018 - Seeks to notify the rate of tax collection at source (TCS) to be collected by every electronic commerce operator for inter-State taxable supplies
  30. Notification No. 21/2018 - Dated: 26-7-2018 - Seeks to amend Notification 05/2017-Integrated Tax (Rate),dt. 28-06-2017 to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018
  31. Notification No. 17/2018 - Dated: 26-7-2018 - Seeks to amend notification No. 11/2017- Integrated Tax (Rate) to notify that services by way of any activity in relation to a function entrusted to a municipality under Article 243W shall be...
  32. Notification No. 14/2018 - Dated: 26-7-2018 - Seeks to amend notification No. 8/2017- Integrated Tax (Rate) so as to notify IGST rates of various services as recommended by Goods and Services Tax Council in its 28th meeting held on...
  33. Notification No. 21/2018 - Dated: 18-4-2018 - Seeks to make amendments (Fourth Amendment) to the CGST Rules, 2017
  34. Notification No. 6/2018 - Dated: 25-1-2018 - Seeks to exempt royalty and license fee from Integrated tax to the extent it is paid on the consideration attributable to royalty and license fee included in transaction value under Rule...
  35. Notification No. 4/2018 - Dated: 25-1-2018 - Seeks to provide special procedure with respect to payment of tax by registered person supplying service by way of construction against transfer of development right and vice...
  36. Notification No. 3/2018 - Dated: 25-1-2018 - Seeks to amend notification No. 10/2017- Integrated Tax (Rate) so as to specify services supplied by the Central Government, State Government, Union territory or local authority by way of...
  37. Notification No. 1/2018 - Dated: 25-1-2018 - Seeks to amend notification No. 8/2017- Integrated Tax (Rate) so as to notify IGST rates of various services as recommended by Goods and Services Tax Council in its 25th meeting held on...
  38. Notification No. 9/2018 - Dated: 23-1-2018 - Notifying common GST portal and e-way bill website.
  39. Notification No. 69/2017 - Dated: 21-12-2017 - Seeks to extend the time limit for filing FORM GSTR-5A
  40. Notification No. 61/2017 - Dated: 15-11-2017 - Seeks to extend the time limit for furnishing the return in FORM GSTR-5A for the months of July to October, 2017
  41. Notification No. 48/2017 - Dated: 14-11-2017 - Seeks to amend notification No. 8/2017-IT(R) so as to specify rate @5% for standalone restaurants and @18% for other restaurants, reduce rate of job work on “handicraft goods” @ 5% and to...
  42. Notification No. 46/2017 - Dated: 14-11-2017 - seeks to amend notification no. 5/2017- Integrated tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding restriction of ITC on certain fabrics.
  43. Notification No. 39/2017 - Dated: 13-10-2017 - Seeks to amend notification No. 8/2017-Integrated Tax (Rate) - Rates for supply of services
  44. Notification No. 9/2017 - Dated: 13-10-2017 - Seeks to amend notification no. 8/2017-IT dated 14.09.2017 so as to add certain items to the list of “handicrafts goods”
  45. Notification No. 42/2017 - Dated: 13-10-2017 - Seeks to extend the time limit for filing of FORM GSTR-5A
  46. Notification No. 11/2017 - Dated: 13-10-2017 - Seeks to cross-empower State Tax officers for processing and grant of refund under IGST
  47. Notification No. 10/2017 - Dated: 13-10-2017 - Persons making inter-State supplies of taxable services shall be exempted from registration u/s 23(2) where turnover is not exceeding ₹ 20 Lacs
  48. Notification No. 37/2017 - Dated: 4-10-2017 - Facility of LUT extended to all exporters / registered persons subject to conditions
  49. Notification No. 29/2017 - Dated: 22-9-2017 - Amendments in the notification No.5/2017- Integrated Tax (Rate) dated the 28th June, 2017.
  50. Notification No. 24/2017 - Dated: 21-9-2017 - Seeks to amend notification No. 08/2017-IT(R) to reduce CGST rate on specified supplies of Works Contract Services
  51. Notification No. 8/2017 - Dated: 14-9-2017 - Granting exemption to a person making inter-State taxable supplies of handicraft goods from the requirement to obtain registration
  52. Notification No. 7/2017 - Dated: 14-9-2017 - Granting exemption from registration to job-workers making inter-State supply of services to a registered person from the requirement of obtaining registration
  53. Notification No. 25/2017 - Dated: 28-8-2017 - Seeks to extend time period for filing of details in FORM GSTR-5A for month of July
  54. Notification No. 23/2017 - Dated: 22-8-2017 - Seeks to amend notification No. 14/2017-IT(R) to make ECO responsible for payment of GST on services provided by way of house-keeping such as plumbing, carpentering etc
  55. Notification No. 20/2017 - Dated: 22-8-2017 - Seeks to amend notification No. 08/2017-IT(R) to reduce IGST rate on specified supplies of Works Contract Services, job work for textile & textile products, printing service of books,...
  56. Notification No. 14/2017 - Dated: 28-6-2017 - Categories of services the tax on inter-State supplies of which shall be paid by the electronic commerce operator
  57. Notification No. 13/2017 - Dated: 28-6-2017 - Specialised agencies entitled to claim a refund of taxes paid on the notified supplies of goods or services or both received by them under IGST Act
  58. Notification No. 12/2017 - Dated: 28-6-2017 - Supplies not eligible for refund of unutilized ITC under IGST Act - construction of a complex, building, civil structure or a part thereof
  59. Notification No. 11/2017 - Dated: 28-6-2017 - Supplies which shall be treated neither as a supply of goods nor a supply of service under the IGST Act
  60. Notification No. 10/2017 - Dated: 28-6-2017 - Categories of services on which integrated tax will be payable under reverse charge mechanism (RCM) under IGST Act
  61. Notification No. 9/2017 - Dated: 28-6-2017 - Exemptions on supply of services under IGST Act
  62. Notification No. 8/2017 - Dated: 28-6-2017 - Rates for supply of services under IGST Act
  63. Notification No. 6/2017 - Dated: 28-6-2017 - Seeks to prescribe rate of interest under IGST Act, 2017
  64. Notification No. 4/2017 - Dated: 28-6-2017 - Seeks to notify IGST Rules, 2017
  65. Notification No. 1/2017 - Dated: 28-6-2017 - IGST Rate Schedule u/s 5(1) - notifying rates of IGST @ 5%, 12%, 18%, 28%, 3% and 0.25% on supply of goods.
  66. Notification No. 6/2017 - Dated: 28-6-2017 - Prescribing refund of 50% of IGST on supplies to CSD u/s 20 of IGST Act, 2017
  67. Notification No. 5/2017 - Dated: 28-6-2017 - Supplies of goods in respect of which no refund of unutilised input tax credit shall be allowed
  68. Notification No. 1/2017 - Dated: 19-6-2017 - Certain sections of the IGST Act, 2017 came into force w.e.f. 22.06.2017 i.e Definitions, Officers, Registration, Application of certain provision of CGST to IGST, Power to make...
  69. Notification No. 4/2017 - Dated: 19-6-2017 - Common Goods and Services Tax Electronic Portal - www.gst.gov.in

 

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