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Sections & rules related to Section 9

Section 10 - Composition levy
CGST Act, 2017

As per section 10 of the CGST Act the registered person shall be eligible to opt for composition scheme if (a) he is not engaged in making any inter-State outward supplies...

Section 15 - Value of taxable supply
CGST Act, 2017

Section 15 of the CGST Act provides that the value of a supply shall be the transaction value which is the price actually paid or payable for the supply. The value of supply shall include.....

Section 18 - Availability of credit in special circumstances
CGST Act, 2017

As per section 18 of the CGST act, a taxpayer shall not be entitled to take input tax credit in respect of any supply after the expiry of one year from the date of issue of tax invoice..

Section 24 - Compulsory registration in certain cases
CGST Act, 2017

The following category of persons shall be required to take compulsory registration under GST as per section 24 of the CGST act (i) persons making any inter-State taxable supply (ii) casual taxable persons..

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 52 - Collection of tax at source
CGST Act, 2017

Updated provisions of section 52 of CGST Act 2017 with expert opinions. (1) Notwithstanding anything to the contrary contained in this Act, every electronic commerce

Rule 5 - Conditions and restrictions for composition levy
CGST Rules, 2017

Rule 5 of CGST Rules 2017, Following are the conditions and restrictions for composition scheme- (a) he is neither a casual taxable person nor a non-resident

Rule 6 - Validity of composition levy
CGST Rules, 2017

CGST Rules, Rule 6 - Composition scheme shall remain valid if registered person satisfies all the conditions mentioned in the rules. He can also withdraw by filing

Rule 46 - Tax invoice
CGST Rules, 2017

CGST Rule 46, a tax invoice in GST shall contain the following particulars- description of goods or services, total value, rate of tax, amount of tax etc.

Rule 56 - Maintenance of accounts by registered persons
CGST Rules, 2017

CGST Rule 56, Every taxpayer shall keep and maintain a true and correct account of the goods or services imported or exported or of supplies attracting payment of tax on reverse charge along with the relevant documents

Rule 11 - Separate registration for multiple places of business within a State or a Union Territory
CGST Rules, 2017

Rule 11 of CGST Rules, (1) Separate registration for multiple place of business shall be granted subject to the following conditions,