Web1 day ago · Extract of section 68 of CGST Act, 2024. (1) The Government may require the person in charge of a conveyance carrying any consignment of goods of value exceeding such amount as may be specified to carry with him such documents and such devices as may be prescribed. (2) The details of documents required to be carried under sub-section … Web30 Mar 2024 · Section 9 (3) Reverse Charge List. Reverse Charge currently is applicable mostly on Services like. Advocate Service, Goods Transport Service, Passenger Transport …
Section 9 Levy and collection of CGST ACT, 2024
WebReading of Section 9(3), its self made clear that only NOTIFIED SUPPLIES of Goods or Services or both will attract reverse charge provisions under section 9(3). So far as … WebA. Levy and Collection of CGST Bill (Section 9) In terms of Section 9(1) of CGST Act, 2024 Central Goods and Services Tax (CGST) shall be levied on all intra-State supplies of goods … shira gross dentist
Understanding Reverse Charge Mechanism (RCM) in India GST
WebSection 31 – Tax invoice of CGST ACT, 2024. 31. (1) A registered person supplying taxable goods shall, before or at the time of,— ... a registered person who is liable to pay tax under sub-section (3) or sub-section (4) of section 9 shall issue an invoice in … Web11 Apr 2024 · Section 67 (1) of the Act employs the expression “has reason to believe”. The Hon’ble Supreme Court in Income Tax Officer, Calcutta and Ors. vs. Lakhmani Mewal Das (1976) 3 SCC 757 held that the existence of the belief can be challenged by the assessee but not the sufficiency of reasons for the belief. Web27 Aug 2024 · Circular No. 64/38/2024-GST dated 14.09.2024 issued by CBIC, wherein directions had been given in very few listed circumstances in which proceedings under … shira grock