The Integrated Goods and Services Act, 2017 (IGST Act) Section 25 of the Integrated Goods and Services Act, 2017 (IGST Act) Removal of difficulties. (1) If any difficulty arises in giving effect to any provision of this Act, the Government may, on the recommendations of the Council, by a general or a special order published
The Integrated Goods and Services Act, 2017 (IGST Act) Section 24 of the Integrated Goods and Services Act, 2017 (IGST Act) Laying of rules, regulations and notifications. Every rule made by the Government, every regulation made by the Board and every notification issued by the Government under this Act, shall be laid, as soon as
The Integrated Goods and Services Act, 2017 (IGST Act) Section 23 of the Integrated Goods and Services Act, 2017 (IGST Act) Power to make regulations. The Board may, by notification, make regulations consistent with this Act and the rules made thereunder to carry out the provisions of this Act. Complete:the-gst-act-section
The Integrated Goods and Services Act, 2017 (IGST Act) Section 22 of the Integrated Goods and Services Act, 2017 (IGST Act) Power to make rules. (1) The Government may, on the recommendations of the Council, by notification, make rules for carrying out the provisions of this Act. (2) Without prejudice to the generality of the
The Integrated Goods and Services Act, 2017 (IGST Act) Section 21 of the Integrated Goods and Services Act, 2017 (IGST Act) Import of services made on or after the appointed day. Import of services made on or after the appointed day shall be liable to tax under the provisions of this Act regardless of whether
The Integrated Goods and Services Act, 2017 (IGST Act) Section 20 of the Integrated Goods and Services Act, 2017 (IGST Act) Application of provisions of Central Goods and Services Tax Act Subject to the provisions of this Act and the rules made thereunder, the provisions of Central Goods and Services Tax Act relating to,–– (i)
The Integrated Goods and Services Act, 2017 (IGST Act) Section 19 of the Integrated Goods and Services Act, 2017 (IGST Act) Tax wrongfully collected and paid to Central Government or State Government. (1) A registered person who has paid integrated tax on a supply considered by him to be an inter-State supply, but which is
The Integrated Goods and Services Act, 2017 (IGST Act) Section 18 of the Integrated Goods and Services Act, 2017 (IGST Act) Transfer of input tax credit. On utilisation of credit of integrated tax availed under this Act for payment of,–– (a) central tax in accordance with the provisions of sub-section (5) of section 49 of
The Integrated Goods and Services Act, 2017 (IGST Act) Section 17 of the Integrated Goods and Services Act, 2017 (IGST Act) Apportionment of tax and settlement of funds. (1) Out of the integrated tax paid to the Central Government,–– (a) in respect of inter-State supply of goods or services or both to an unregistered person
The Integrated Goods and Services Act, 2017 (IGST Act) Section 16 of the Integrated Goods and Services Act, 2017 (IGST Act) Zero rated supply. (1) “zero rated supply” means any of the following supplies of goods or services or both, namely:–– (a) export of goods or services or both; or (b) supply of goods or