GST-Goods and Service Tax - 111. page

Goods and Services Tax Act – GST Law

Inputs removed for job work and returned on or after the appointed day : (1) Where any inputs received in a factory had been removed as such or removed after being partially […]

Semi-finished goods removed for job work and returned on or after the appointed day : (1) Where any semi-finished goods had been removed from the factory to any other premises for carrying […]

Finished goods removed for carrying out certain processes and returned on or after the appointed day : Where any excisable goods manufactured in a factory had been removed without payment of duty […]

Amount of CENVAT credit carried forward in a return to be allowed as input tax credit : (1) A registered taxable person shall be entitled to take, in his electronic credit […]

Unavailed cenvat credit on capital goods, not carried forward in a return, to be allowed in certain situations : (1) A registered taxable person shall be entitled to take, in his […]

Credit of eligible duties and taxes in respect of inputs held in stock to be allowed in certain situations : (1) A registered taxable person, who was not liable to be […]

Repeal and saving : (1) From the date of commencement of the Act, the (State) General Sales Tax/Value Added Tax Act, the Central Excise Act 1944, and the Central Excise Tariff […]

General provisions : Notwithstanding anything contained elsewhere in the Act and until specifically so or otherwise prescribed or notified or done in accordance with the provisions of the Act, (a) All […]

Migration of existing taxpayers to GST : (1) On the appointed day, every person registered under any of the earlier laws shall be issued a certificate of registration on a provisional […]

Effect of amendments, etc., of rules, notifications or orders : Where any rule, notification or order made or issued under the Act or any notification or order issued under such rule, […]