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Sections & rules related to Section 13

Section 14 - Change in tate of tax in respect of supply of goods or services
CGST Act, 2017

In case of change in the rate of tax in respect of goods or services, time of supply shall be determined as per section 14 of the CGST Act in the following manner..

Section 31 - Tax invoice
CGST Act, 2017

CGST Act Section 31, (1) A registered person supplying taxable goods shall, before or at the time of a) removal of goods issue a tax invoice

Section 142 - Miscellaneous transitional provisions
CGST Act, 2017

CGST Act section 142, (1) Where any goods on which duty, if any, had been paid under the existing law at the time of removal thereof, not being earlier than six months prior to the appointed day

Rule 34 - Rate of exchange of currency, other than Indian rupees, for determination of value
CGST Rules, 2017

CGST Rule 34, (1) The rate of exchange for determination of value of taxable goods shall be the applicable rate of exchange as notified by the Board