GST | Taxlogue

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GST

AI Commentary on CGST, IGST, GCS 2017

Central Goods and Services Act 2017

Chapter I - Preliminary [s.1-2]

Chapter II – Administration [s.3-6]

CGST III – Levy and Collection of Tax [s.7-11A

CGST IV – Time and Value of Supply [s.12-15]

CGST V – Input Tax Credit [s.16-21]

CGST VI – Registration [s.22-30]

CGST VII – Tax Invoice, Credit And Debit Notes [s.31-34]

CGST VIII – Accounts And Records [s.35-36]

CGST IX – Returns [s.37-48]

CGST X – Payment of Tax [s.49-53A]

CGST XI – Refunds [s.54-58]

CGST XII – Assessment [s.59-64]

CGST XIII – Audit [s.65-66]

CGST XIV – Inspection Search Seizure and Arrest [s.67-72]

CGST XV – Demands and Recovery [s.73-84]

CGST XVI – Liability to Pay in Certain Cases [s.85-94]

CGST XVII – Advance Ruling [s.95-106]

CGST XVIII – Appeals and Revision [s.107-121]

CGST XIX - Offences and Penalties [s.122-138]

CGST XX – Transitional Provisions [s.139-142]

CGST XXI – Miscellaneous [s.143-174]

Integrated Goods and Services Act 2017

IGST I - Preliminary [s.1-2]

IGST II – Administration [s.3-4]

IGST III – Levy and Collection of Tax [s.5-6A]

IGST IV – Determination of Nature of Supply [s.7-9]

IGST V – Place of Supply of Goods or Services of Both [s.10-14A]

IGST VI – Refund of Integrated Tax to International Tourist [s.15]

IGST VII – Zero Rated Supply [s.16]

IGST VIII – Apportionment of Tax and Settlement of Funds [s.17-19]

IGST IX – Miscellaneous [s.20-25]

GST (Compensation to States) Act 2017 [GCS]

Bihar Goods and Services Tax Act 2017 [BGST]

CGST I - Preliminary [s.1-2]

CGST I - Introduction to CGST

Bihar Value Added Tax Act 2005

Bihar Tax on Entry of Goods into Local Areas for Consumption, Use or Sale Therein Act 1993

Central Sales Tax Act 1956

Central Excise Act 1944

Service Tax (Finance Act 1994)

CGST II – Administration [s.3-6]

.

CGST III – Levy and Collection of Tax [s.7-11A]

.

CGST IV – Time and Value of Supply [s.12-15]

.

CGST V – Input Tax Credit [s.16-21]

.

CGST VI – Registration [s.22-30]

.

CGST VII – Tax Invoice, Credit And Debit Notes [s.31-34]

.

CGST VIII – Accounts And Records [s.35-36]

.

CGST IX – Returns [s.37-48]

.

CGST X – Payment of Tax [s.49-53A]

.

CGST XI – Refunds [s.54-58]

.

CGST XII – Assessment [s.59-64]

.

CGST XIII – Audit [s.65-66]

.

CGST XIV – Inspection Search Seizure and Arrest [s.67-72]

.

CGST XV – Demands and Recovery [s.73-84]

.

CGST XVI – Liability to Pay in Certain Cases [s.85-94]

.

CGST XVII – Advance Ruling [s.95-106]

.

CGST XVIII – Appeals and Revision [s.107-121]

.

CGST XIX - Offences and Penalties [s.122-138]

.

CGST XX – Transitional Provisions [s.139-142]

.

CGST XXI – Miscellaneous [s.143-174]

.

IGST I - Preliminary [s.1-2]

.

IGST II – Administration [s.3-4]

.

IGST III – Levy and Collection of Tax [s.5-6A]

.

IGST IV – Determination of Nature of Supply [s.7-9]

.

IGST V – Place of Supply of Goods or Services of Both [s.10-14A]

.

IGST VI – Refund of Integrated Tax to International Tourist [s.15]

.

IGST VII – Zero Rated Supply [s.16]

.

IGST VIII – Apportionment of Tax and Settlement of Funds [s.17-19]

.

IGST IX – Miscellaneous [s.20-25]

.

GST (Compensation to States) Act 2017

.

Bihar Goods and Services Tax Act 2017

This is nothing but a replication of Central Goods and Services Tax Act 2017.

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