(Under the Central Goods and Services Tax Act, 2017) Statutory Framework Section 148 empowers the Government, on the recommendation of the GST Council, to notify certain classes of registered persons and prescribe a special procedure to be followed by such…
Section 31 – Tax Invoice (Section 31 of the Central Goods and Services Tax Act, 2017 – as amended up to 01 October 2025) Section 31 of the Central Goods and Services Tax Act, 2017 (CGST Act) prescribes the statutory…
Section 13 – Time of Supply of Services (Under the CGST Act, 2017) Section 13 of the CGST Act, 2017 lays down the statutory framework for determining the time of supply in respect of services. The time of supply is…
Section 12 – Time of Supply of Goods (Under the CGST Act, 2017) Section 12 of the CGST Act, 2017 prescribes the statutory rules for determining the time of supply in respect of goods. The time of supply is the…
Section 74 of the CGST Act, 2017 provides the statutory mechanism for determination and recovery of tax in cases where tax has not been paid, short paid, erroneously refunded, or where input tax credit has been wrongly availed or utilised…
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…
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,…
Section 47 of the CGST Act imposes a statutory late fee when a registered person fails to file any GST return within its prescribed due date. The fee arises automatically, applies per day of delay, and continues until the return…
Section 44 requires every eligible registered taxpayer to furnish an Annual Return summarising all GST activities for the financial year. The Annual Return captures outward and inward supplies, input tax credit utilisation, adjustments made during the year, and taxes paid…
Section 10 of the CGST Act provides a simplified composition levy for small taxpayers dealing in goods, non-alcoholic restaurant services, and eligible notified services. Instead of paying normal GST rates, the taxpayer pays tax at a fixed percentage of turnover…