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39 Cards in this Set
- Front
- Back
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u/s 27 |
Non resident taxable person |
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u/s 7 |
Concept of supply |
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u/s 8 |
Composite and mixed supply |
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u/s 9 |
Levy & collection of GST |
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u/s 10 |
Composition levy |
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u/s 11 |
exemptions of GST |
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u/s 12 |
Time of supply of goods |
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u/s 13 |
Time of supply of service |
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u/s 15 |
Value of supply |
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u/s 16 |
Eligibility and conditions for taking ITC |
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u/s 17 |
Apportionment of credit and blocked credit |
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u/s 18 |
Credit in special circumstances |
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u/s 22 |
Persons liable for registration |
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u/s 23 |
Persons not liable for registration |
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u/s 24 |
Compulsory registration in certain cases |
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u/s 25 |
Procedure for registration |
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u/s 26 |
Deemed registration |
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u/s 27 |
Non resident taxable person |
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u/s 28 |
Amendment of registration |
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u/s 29 |
Cancellation of registration |
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u/s 30 |
Revocation of cancellation |
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u/s 31 |
Tax invoice |
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u/s 32 |
Prohibition of unauthorised collection of tax |
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u/s 33 |
Amount of tax to be indicated in tax invoice and other documents |
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u/s 34 |
Credit and debit note |
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u/s 49 |
Payment of tax |
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u/s 50 |
Interest on delayed payment of tax |
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u/s 37 |
Furnishing details of outward supply (sale) |
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u/s 38 |
Furnishing details of inward supply (purchase) |
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u/s 39 |
Furnishing if returns |
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u/s 40 |
First return |
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u/s 41 |
Claim of ITC and provisional acceptance thereof |
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u/s 42 |
Matching, reversal and re- claim of ITC |
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u/s 43 |
Matching , reversal and re- claim of reduction in output tax liability |
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u/s 44 |
Annual return |
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u/s 45 |
Final return |
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u/s 46 |
Notice to return defaulters |
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u/s 47 |
Levy of late fee |
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u/s 48 |
Good and services tax practitioner |
