Tax Grid

(1) Where a tax invoice has been issued for supply of any goods or services or
both and the taxable value or tax charged in that tax invoice is found to exceed the taxable
value or tax payable in respect of such supply, or where the goods supplied are returned by
the recipient, or where goods or services or both supplied are found to be deficient,…[Read more]

(1) Where a tax invoice has been issued for supply of any goods or services or
both and the taxable value or tax charged in that tax invoice is found to exceed the taxable
value or tax payable in respect of such supply, or where the goods supplied are returned by
the recipient, or where goods or services or both supplied are found to be deficient,…[Read more]

Notwithstanding anything contained in this Act or any other law for the time being
in force, where any supply is made for a consideration, every person who is liable to pay tax
for such supply shall prominently indicate in all documents relating to assessment, tax
invoice and other like documents, the amount of tax which shall form part of the…[Read more]

(1) A person who is not a registered person shall not collect in respect of any
supply of goods or services or both any amount by way of tax under this Act

(1) A registered person supplying taxable goods shall, before or at the time of,—

(a) removal of goods for supply to the recipient, where the supply involves
movement of goods; or
(b) delivery of goods or making available thereof to the recipient, in any other
case,
issue a tax invoice showing the description, quantity and value of goods, the t…[Read more]

(1) Subject to such conditions as may be prescribed, any registered person, whose
registration is cancelled by the proper officer on his own motion, may apply to such officer
for revocation of cancellation of the registration in the prescribed manner within thirty days
from the date of service of the cancellation order.

(2) The proper officer…[Read more]

(1) The proper officer may, either on his own motion or on an application filed by
the registered person or by his legal heirs, in case of death of such person, cancel the
registration, in such manner and within such period as may be prescribed, having regard to
the circumstances where,––
(a) the business has been discontinued, transferred ful…[Read more]

(1) Every registered person and a person to whom a Unique Identity Number has
been assigned shall inform the proper officer of any changes in the information furnished at
the time of registration or subsequent thereto, in such form and manner and within such
period as may be prescribed.

(2) The proper officer may, on the basis of information…[Read more]

(1) The grant of registration or the Unique Identity Number under the State Goods
and Services Tax Act or the Union Territory Goods and Services Tax Act shall be deemed to
be a grant of registration or the Unique Identity Number under this Act subject to the
condition that the application for registration or the Unique Identity Number has not…[Read more]

(1) Every person who is liable to be registered under section 22 or section 24 shall
apply for registration in every such State or Union territory in which he is so liable within
thirty days from the date on which he becomes liable to registration, in such manner and
subject to such conditions as may be prescribed:
Provided that a casual taxable…[Read more]

Notwithstanding anything contained in sub-section (1) of section 22, the following
categories of persons shall be required to be registered under this Act,––
(i) persons making any inter-State taxable supply;
(ii) casual taxable persons making taxable supply;
(iii) persons who are required to pay tax under reverse charge;
(iv) person who are req…[Read more]

(1) The following persons shall not be liable to registration, namely:––

(a) any person engaged exclusively in the business of supplying goods or
services or both that are not liable to tax or wholly exempt from tax under this Act or
under the Integrated Goods and Services Tax Act;
(b) an agriculturist, to the extent of supply of produce out of…[Read more]

(1) Every supplier shall be liable to be registered under this Act in the State or
Union territory, other than special category States, from where he makes a taxable supply of
goods or services or both, if his aggregate turnover in a financial year exceeds twenty lakh
rupees:
Provided that where such person makes taxable supplies of goods or…[Read more]

Where the Input Service Distributor distributes the credit in contravention
of the provisions contained in section 20 resulting in excess distribution of credit to
one or more recipients of credit, the excess credit so distributed shall be recovered
from such recipients along with interest, and the provisions of section 73 or section 74,
as the…[Read more]

(1) The Input Service Distributor shall distribute the credit of central tax as central
tax or integrated tax and integrated tax as integrated tax or central tax, by way of issue of a
document containing the amount of input tax credit being distributed in such manner as may
be prescribed.

(2) The Input Service Distributor may distribute the…[Read more]

(1) Subject to such conditions and restrictions as may be prescribed—
(a) a person who has applied for registration under this Act within thirty days
from the date on which he becomes liable to registration and has been granted such
registration shall be entitled to take credit of input tax in respect of inputs held in stock
and inputs contained i…[Read more]

(1) Where the goods or services or both are used by the registered person partly
for the purpose of any business and partly for other purposes, the amount of credit shall be
restricted to so much of the input tax as is attributable to the purposes of his business.

(2) Where the goods or services or both are used by the registered person partly…[Read more]

(1) Every registered person shall, subject to such conditions and restrictions as
may be prescribed and in the manner specified in section 49, be entitled to take credit of input
tax charged on any supply of goods or services or both to him which are used or intended to
be used in the course or furtherance of his business and the said amount shall…[Read more]

(1) The value of a supply of goods or services or both shall be the transaction
value, which is the price actually paid or payable for the said supply of goods or services or
both where the supplier and the recipient of the supply are not related and the price is the
sole consideration for the supply.

(2) The value of supply shall…[Read more]

Notwithstanding anything contained in section 12 or section 13, the time of supply,
where there is a change in the rate of tax in respect of goods or services or both, shall be
determined in the following manner, namely:––
(a) in case the goods or services or both have been supplied before the change
in rate of tax,––
(i) where the invoice for the…[Read more]