Related provisions of the Statute :
Section or Rule (CGST / SGST) |
Description |
Section 2(31) | Definition of Consideration |
Section 2(41) | Definition of Document |
Section 2(52) | Definition of Goods |
Section 2(66) | Definition of Tax Invoice or Invoice |
Section 2(93) | Definition of Recipient |
Section 2(97) | Definition of Return |
Section 2(98) | Definition of Reverse Charge |
Section 2(105) | Definition of Supplier |
Section 2(118) | Definition of voucher |
Section 7 | Scope of Supply |
Section 9 | Levy and Collection |
Section 14 | Change in rate of tax in respect of supply of goods or services |
Section 15 | Value of taxable supply |
Section 31 | Tax invoice, credit note and debit note |
Section 39 | Furnishing of Returns |