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  • GST Act & Ruling

    Goods & Service Taxes (GST) COMPOSITION RULES

    GST COMPOSITION RULES 1. Intimation for composition levy (1) Any person who has been granted registration on a provisional basis under sub-rule (1) of rule Registration.16 and who opts to pay tax under section 10, shall electronically file an intimation in FORM GST CMP-01, duly signed, on the Common Portal, either directly or through a…

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  • GST Act & Ruling

    GOODS AND SERVICES TAX (GST) ACT, 2016

    GOODS AND SERVICES TAX ACT, 2016 CHAPTER – I PRELIMINARY 1. Short title, extent and commencement 2. Definitions 3. Meaning and scope of supply CHAPTER– II ADMINISTRATION 4. Classes of officers under the Central Goods and Services Tax Act 4A. Classes of officers under the State Goods and Services Tax Act 5. Appointment of officers…

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