The Harmonised System of Nomenclature (HSN) is the statutory framework used under GST to classify goods in a uniform and standardised manner. It provides a common language for identifying goods across manufacturing, trading, taxation, and compliance systems, ensuring consistency in…
This chapter covers meat and edible meat offal of animals that have been slaughtered for human consumption, whether fresh, chilled, or frozen. Classification depends on the nature of the animal, form of meat, and state at the time of supply,…
This chapter covers the classification of live animals supplied as such, without slaughter or processing, for purposes such as breeding, rearing, farming, or other lawful use. Classification under this chapter is determined strictly by the condition of the goods at…
Integrated Goods and Services Tax Act, 2017 The IGST Act forms the backbone of taxation on inter-State supplies, imports, and cross-border transactions under the GST framework. It ensures seamless flow of tax credit between States and the Centre, while clearly…
The CGST Act is the primary Central legislation governing levy, collection, and administration of GST on intra-State supplies in India. This section is designed as a quick-reference library where you can access the Act chapter-wise and section-wise, with clear navigation…
Scope and Application Section 161 of the CGST Act, 2017 enables correction of errors apparent on the face of the record in any decision, order, notice, certificate, or document issued under the Act. The provision is intended to ensure accuracy…
Notification No. 20/2021 – Central Tax, dated 01 June 2021, issued under Section 128 of the CGST Act, 2017, provides for a partial waiver of late fee leviable under Section 47 for delayed furnishing of FORM GSTR-1. The relief is…
Notification No. 52/2020 was issued as part of the Government’s COVID-19 relief measures to address widespread compliance difficulties faced by taxpayers during nationwide lockdowns. Restricted business operations, limited staff mobility, and system constraints prevented many registered persons from filing GST…
(Dated 31 December 2018) Statutory Recognition of GST Portal Notification No. 76/2018–Central Tax notifies the common GST portal (www.gst.gov.in) as the authorised electronic system under the CGST Act and Rules. All returns, statements, applications, replies, and other documents prescribed under…
Section 116 – Appearance by Authorised Representative Section 116 governs who may appear before GST authorities, the Appellate Authority, or the Appellate Tribunal on behalf of a registered person. It provides the legal basis for representation in GST proceedings. Importantly,…