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Central Goods and Service Tax Act 2017 compiled with all notifications. Major amendments by FB 2021 in CGST Act - Clause 2 of section 16 amended..
- A new clause (aa) inserted in sub-section 1 of section 7 to amend the definition of supply.
- A new clause (aa) added in sub-section 2 of section 16 to provide additional conditions for claiming ITC
- Sub-section 5 of section 35 omitted to remove the statutory requirement of GST audit by certified professionals
- Section 44 is substituted to give effect to the filing of annual return on a self-certification basis
- Section 50 amended to give effect to charging of interest on net tax liability.
- Section 74 is amended
- Explanation inserted to section 75 to clarify the expression “self-assessed tax”
- Section 83 of the CGST act amended to expand the scope of provisional attachment
- Section 107 amended to enhance the pre-deposit penalty amount of the appeal
- Section 129 & section 130 amended to strict the e-way bill compliance
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the Authority ruled that the e-procurement services provided by the applicant to IT E Department, Telangana Government falls within the meaning of supply as defined in the CGST Act, 2017.
GST on e-procurement services provided by the applicant and is not covered by Entry No.
6 of exemption Notification No.
12/2017- Central Tax (Rate) dated 28th June 2017.
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IntroductionThe key provision addressing how to determine the value of a supply to tax GST is found in Section 48 of the Central Goods and Services Tax (CGST) Act, 2017. In this post, we’ll examine Section 48 of the CGST Act 2017 in more detail and explore its implications for taxpayers. What is the purpose of Section 48 of the CGST? How to determine a supply’s value in order to apply the Goods and Services Tax (GST) is covered in Section 48 of the Central Goods and Services Tax (CGST) Act, 2017. In conclusionIt’s vital to remember that Section 48 of the CGST Act is subject to modifications and notices from time to time issued by the government.
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The Maternity Benefit Act is a piece of legislation enacted in India to protect the rights of working women during pregnancy, childbirth, and after delivery. Recent statistics show that in India, only 17% of women have access to paid maternity leave, and the Maternity Benefit Act is a crucial step toward improving this situation. The Hindustan Times ranks 120th out of 190 countries regarding female labor force participation and the Maternity Benefit Act. The Maternity Benefits Act, 1961: Understanding the PoliciesThe Maternity Benefits Act of 1961 applied to all organizations with ten or more employees and provided maternity benefits to women who had worked there for at least eighty days. This duration included six weeks of leave before the expected delivery date and six weeks after delivery.
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