Good and Service Tax (GST)

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

(1) Notwithstanding anything to the contrary contained in this Act but subject to the provisions of sub-sections (3) and (4)

(1) Subject to the provisions of sub-section (2), there shall be levied a tax called the central goods and services

The tax liability on a composite or a mixed supply shall be determined in the following manner, namely: — (a)

(1) For the purposes of this Act, the expression “supply” includes –– (a) all forms of supply of goods or

(1) Without prejudice to the provisions of this Act, the officers appointed under the State Goods and Services Tax Act