Author name: finactservices.com

(1) The value of a supply of goods or services or both shall be the transaction value, which is the […]

Notwithstanding anything contained in section 12 or section 13, the time of supply, where there is a change in the

(1) The liability to pay tax on services shall arise at the time of supply, as determined in accordance with

(1) The liability to pay tax on goods shall arise at the time of supply, as determined in accordance with

(1) Where the Government is satisfied that it is necessary in the public interest so to do, it may, on

The category of registered persons, eligible for composition levy under section 10 and the provisions of this Chapter, specified in

(1) The option exercised by a registered person to pay tax under section 10 shall remain valid so long as

(1) The person exercising the option to pay tax under section 10 shall comply with the following conditions, namely:- (a)

(1) The option to pay tax under section 10 shall be effective from the beginning of the financial year, where

(1) Any person who has been granted registration on a provisional basis under clause (b) of sub-rule (1) of rule