IGST Act
Place of supply of goods other than supply of goods imported into, or exported from India
IGST Act
Place of supply of services where location of supplier and recipient is in India
IGST Act
Place of supply of services where location of supplier or location of recipient is outside India
IGST Act
Special provision for payment of tax by a supplier of online information and database access or retrieval services
CGST Act
Taking input tax credit in respect of inputs and capital goods sent for job work
CGST Act
Special provisions relating to casual taxable person and non-resident taxable person
CGST Act
Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful misstatement or suppression of facts.
CGST Act
Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilful-misstatement or suppression of facts
CGST Act
Special provisions regarding liability to pay tax, interest or penalty in certain cases
CGST Act
President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc.
CGST Act
Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence
CGST Act
Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances
CGST Act
Authorisation of officers of Central Tax as proper officer in certain circumstances