Generated by All in One SEO v4.9.9, this is an llms.txt file, used by LLMs to index the site. # FINACT Professional Services Pvt. Ltd. ## Sitemaps - [XML Sitemap](https://www.finactservices.com/sitemap.xml): Contains all public & indexable URLs for this website. ## Posts - [Blog](https://www.finactservices.com/blog/) - [Documents required for Professional Tax Registration/ PT Registration](https://www.finactservices.com/documents-required-for-professional-tax-registration-pt-registration/) - [Documents Required for Registration Under GST.](https://www.finactservices.com/documents-required-for-registration-under-gst/) - [Chargeability of Income from Salary](https://www.finactservices.com/chargeability-of-income-from-salary/) - [Procedure for registration under section 80G, 12A and 12AA.](https://www.finactservices.com/procedure-for-registration-under-section-80g-12a-and-12aa/) - [Income Tax Slab rate / Surcharge & Education and Health Cess for AY 2019-20](https://www.finactservices.com/income-tax-slab-rate-surcharge-education-and-health-cess-for-ay-2019-20/) - [Updated / Additional requirements in income tax return forms for FY 2018-19 (AY 2019-20)](https://www.finactservices.com/updated-additional-requirements-in-income-tax-return-forms-for-fy-2018-19-ay-2019-20/) - [SAC Code and GST Rates for Goods and Services under GST](https://www.finactservices.com/sac-code-and-gst-rates-for-goods-and-services-under-gst-2/) - [Section 5 : Construction Services](https://www.finactservices.com/section-5-construction-services/) - [SAC Code and GST Rates for Goods and Services under GST](https://www.finactservices.com/sac-code-and-gst-rates-for-goods-and-services-under-gst/) - [SCHEDULE I of GST :](https://www.finactservices.com/section-7-of-cgst-act-schedule-i-of-gst/) - [SCHEDULE II of GST :](https://www.finactservices.com/schedule-ii-section-7-of-cgst-act/) - [SCHEDULE III of GST](https://www.finactservices.com/schedule-iii-of-gst/) - [Section 174: Repeal and saving](https://www.finactservices.com/section-174-repeal-and-saving/) - [Section 172: Removal of difficulties in GST](https://www.finactservices.com/section-172-removal-of-difficulties-in-gst/) - [Section 171: Antiprofiteering measure](https://www.finactservices.com/section-171-antiprofiteering-measure/) - [Section 170: Rounding off of tax, etc](https://www.finactservices.com/section-170-rounding-off-of-tax-etc/) - [Section 169: Service of notice in certain circumstances](https://www.finactservices.com/section-169-service-of-notice-in-certain-circumstances/) - [Section 168: Power to issue instructions or directions](https://www.finactservices.com/section-168-power-to-issue-instructions-or-directions/) - [Section 167: Delegation of powers](https://www.finactservices.com/section-167-delegation-of-powers/) - [Section 166: Laying of rules, regulations and notifications](https://www.finactservices.com/section-166-laying-of-rules-regulations-and-notifications/) - [Section 165: Power to make regulations relating to gst](https://www.finactservices.com/section-165-power-to-make-regulations-relating-to-gst/) - [Section 164: Power of Government to make rules regarding to gst](https://www.finactservices.com/section-164-power-of-government-to-make-rules-regarding-to-gst/) - [Section 163: Levy of fee](https://www.finactservices.com/section-163-levy-of-fee/) - [Section 162: Bar on jurisdiction of civil courts](https://www.finactservices.com/section-162-bar-on-jurisdiction-of-civil-courts/) - [Section 161: Rectification of errors apparent on the face of record](https://www.finactservices.com/section-161-rectification-of-errors-apparent-on-the-face-of-record/) - [Section 160: Assessment proceedings, etc., not to be invalid on certain grounds](https://www.finactservices.com/section-160-assessment-proceedings-etc-not-to-be-invalid-on-certain-grounds/) - [Section 159: Publication of Information in respect of persons in certain cases](https://www.finactservices.com/section-159-publication-of-information-in-respect-of-persons-in-certain-cases/) - [Section 158: Disclosure of Information by a public servant](https://www.finactservices.com/section-158-disclosure-of-information-by-a-public-servant/) - [Section 157: Protection of action taken under this Act](https://www.finactservices.com/section-157-protection-of-action-taken-under-this-act/) - [Section 156: Persons deemed to be public servants](https://www.finactservices.com/section-156-persons-deemed-to-be-public-servants/) - [Section 155: Burden of proof in GST](https://www.finactservices.com/section-155-burden-of-proof-in-gst/) - [Section 154: Power to take samples](https://www.finactservices.com/section-154-power-to-take-samples/) - [Section 153: Taking Assistance from an expert in GST](https://www.finactservices.com/section-153-taking-assistance-from-an-expert-in-gst/) - [Section 152: Bar on disclosure of information](https://www.finactservices.com/section-152-bar-on-disclosure-of-information/) - [Section 151: Power to Collect statistics](https://www.finactservices.com/section-151-power-to-collect-statistics/) - [Section 150: Obligation to Furnish information return](https://www.finactservices.com/section-150-obligation-to-furnish-information-return/) - [Section 149: Goods and services tax compliance rating](https://www.finactservices.com/section-149-goods-and-services-tax-compliance-rating/) - [Section 148: Special procedure for certain processes](https://www.finactservices.com/section-148-special-procedure-for-certain-processes/) - [Section 147: Deemed exports under GST](https://www.finactservices.com/section-147-deemed-exports-under-gst/) - [Section 146: Common Portal of GST](https://www.finactservices.com/section-146-common-portal-of-gst/) - [Section 145: Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence](https://www.finactservices.com/section-145-admissibility-of-micro-films-facsimile-copies-of-documents-and-computer-printouts-as-documents-and-as-evidence/) - [Section 144: Presumption as to documents in certain cases](https://www.finactservices.com/section-144-presumption-as-to-documents-in-certain-cases/) - [Section 143: Job work procedure in GST](https://www.finactservices.com/section-143-job-work-procedure-in-gst/) - [Section 138: Compounding of offences](https://www.finactservices.com/section-138-compounding-of-offences/) - [Section 137: Offences by companies in GST Law](https://www.finactservices.com/section-137-offences-by-companies-in-gst-law/) - [Section 136: Relevancy of Statements under certain circumstances](https://www.finactservices.com/section-136-relevancy-of-statements-under-certain-circumstances/) - [Section 135: Presumption of culpable mental state](https://www.finactservices.com/section-135-presumption-of-culpable-mental-state/) - [Section 134: Cognizance of offences](https://www.finactservices.com/section-134-cognizance-of-offences/) - [Section 133: Liability of officers and certain other persons under GST](https://www.finactservices.com/section-133-liability-of-officers-and-certain-other-persons-under-gst/) - [Section 132: Punishment for certain offences in GST](https://www.finactservices.com/section-132-punishment-for-certain-offences-in-gst/) - [Section 131: Confiscation or penalty not to interfere with other punishments](https://www.finactservices.com/section-131-confiscation-or-penalty-not-to-interfere-with-other-punishments/) - [Section 130: Confiscation of goods or conveyances and levy of penalty in GST](https://www.finactservices.com/section-130-confiscation-of-goods-or-conveyances-and-levy-of-penalty-in-gst/) - [Section 129: Detention, seizure and release of goods and conveyances in transit](https://www.finactservices.com/section-129-detention-seizure-and-release-of-goods-and-conveyances-in-transit/) - [Section 128: Power to waive penalty or fee or both in GST](https://www.finactservices.com/section-128-power-to-waive-penalty-or-fee-or-both-in-gst/) - [Section 127: Power to Impose penalty in certain cases](https://www.finactservices.com/section-127-power-to-impose-penalty-in-certain-cases/) - [Section 126: General Disciplines related to penalty](https://www.finactservices.com/section-126-general-disciplines-related-to-penalty/) - [Section 125: General penalty in GST](https://www.finactservices.com/section-125-general-penalty-in-gst/) - [Section 124: Fine for failure to furnish statistics under GST](https://www.finactservices.com/section-124-fine-for-failure-to-furnish-statistics-under-gst/) - [Section 123: Penalty for failure to furnish information return](https://www.finactservices.com/section-123-penalty-for-failure-to-furnish-information-return/) - [Section 122: Penalty for Certain offences under GST Law](https://www.finactservices.com/section-122-penalty-for-certain-offences-under-gst-law/) - [Section 121: Non-appealable decisions and orders](https://www.finactservices.com/section-121-non-appealable-decisions-and-orders/) - [Section 120: Appeal not to be filed in certain cases](https://www.finactservices.com/section-120-appeal-not-to-be-filed-in-certain-cases/) - [Section 119: Sums due to be paid not withstanding appeal, etc](https://www.finactservices.com/section-119-sums-due-to-be-paid-not-withstanding-appeal-etc/) - [Section 118: Appeal to Supreme Court](https://www.finactservices.com/section-118-appeal-to-supreme-court/) - [Section 117: Appeal to High Court](https://www.finactservices.com/section-117-appeal-to-high-court/) - [Section 116: Appearance by authorised representative](https://www.finactservices.com/section-116-appearance-by-authorised-representative/) - [Section 115: Interest on refund of amount paid for admission of appeal](https://www.finactservices.com/section-115-interest-on-refund-of-amount-paid-for-admission-of-appeal/) - [Section 114: Financial and Administrative powers of President](https://www.finactservices.com/section-114-financial-and-administrative-powers-of-president/) - [Section 113: Orders of Appellate Tribunal](https://www.finactservices.com/section-113-orders-of-appellate-tribunal/) - [Section 112: Appeals to Appellate Tribunal](https://www.finactservices.com/section-112-appeals-to-appellate-tribunal/) - [Section 111: Procedure Before Appellate Tribunal](https://www.finactservices.com/section-111-procedure-before-appellate-tribunal/) - [Section 110: President and Members of Appellate Tribunal, Their qualification, appointment, conditions of service, etc](https://www.finactservices.com/section-110-president-and-members-of-appellate-tribunal-their-qualification-appointment-conditions-of-service-etc/) - [Section 109: Constitution of Appellate Tribunal and Benches thereof](https://www.finactservices.com/section-109-constitution-of-appellate-tribunal-and-benches-thereof/) - [Section 108: Powers of Revisional Authority](https://www.finactservices.com/section-108-powers-of-revisional-authority/) - [Section 107: Appeals to Appellate Authority under gst](https://www.finactservices.com/section-107-appeals-to-appellate-authority-under-gst/) - [Section 106: Procedure of Authority and Appellate Authority](https://www.finactservices.com/section-106-procedure-of-authority-and-appellate-authority/) - [Section 105: Powers of Authority and Appellate Authority](https://www.finactservices.com/section-105-powers-of-authority-and-appellate-authority/) - [Section 104: Advance ruling to be void in certain circumstances](https://www.finactservices.com/section-104-advance-ruling-to-be-void-in-certain-circumstances/) - [Section 103: Applicability of advance ruling under gst](https://www.finactservices.com/section-103-applicability-of-advance-ruling-under-gst/) - [Section 102: Rectification of advance ruling in GST](https://www.finactservices.com/section-102-rectification-of-advance-ruling-in-gst/) - [Section 101: Orders of Appellate Authority under gst](https://www.finactservices.com/section-101-orders-of-appellate-authority-under-gst/) - [Section 100: Appeal to Appellate Authority](https://www.finactservices.com/section-100-appeal-to-appellate-authority/) - [Section 99: Appellate Authority for Advance Ruling](https://www.finactservices.com/section-99-appellate-authority-for-advance-ruling/) - [Section 98: Procedure on receipt of application for Advance ruling under GST](https://www.finactservices.com/section-98-procedure-on-receipt-of-application-for-advance-ruling-under-gst/) - [Section 97: Application for advance ruling under GST](https://www.finactservices.com/section-97-application-for-advance-ruling-under-gst/) - [Section 96: Authority for Advance ruling in GST](https://www.finactservices.com/section-96-authority-for-advance-ruling-in-gst/) - [Section 95 (a): advance ruling under GST](https://www.finactservices.com/section-95-a-advance-ruling-under-gst/) - [Section 94: Liability under GST in other cases](https://www.finactservices.com/section-94-liability-under-gst-in-other-cases/) - [Section 93: Special Provisions regarding liability to pay tax, interest or penalty in certain cases](https://www.finactservices.com/section-93-special-provisions-regarding-liability-to-pay-tax-interest-or-penalty-in-certain-cases/) - [Section 92: Liability of Court of Wards, etc](https://www.finactservices.com/section-92-liability-of-court-of-wards-etc/) - [Section 91: Liability of guardians, trustees, etc](https://www.finactservices.com/section-91-liability-of-guardians-trustees-etc/) - [Section 90: Liability of partners of firm to pay GST](https://www.finactservices.com/section-90-liability-of-partners-of-firm-to-pay-gst/) - [Section 89: Liability of directors of private company under GST](https://www.finactservices.com/section-89-liability-of-directors-of-private-company-under-gst/) - [Section 88: Liability in case of company in liquidation](https://www.finactservices.com/section-88-liability-in-case-of-company-in-liquidation/) - [Section 87: Liability in case of amalgamation or merger of companies](https://www.finactservices.com/section-87-liability-in-case-of-amalgamation-or-merger-of-companies/) - [Section 86: Liability of agent and principal in GST](https://www.finactservices.com/section-86-liability-of-agent-and-principal-in-gst/) - [Section 85: Liability in case of transfer of business under GST](https://www.finactservices.com/section-85-liability-in-case-of-transfer-of-business-under-gst/) - [Section 84: Continuation and validation of certain recovery proceedings under GST](https://www.finactservices.com/section-84-continuation-and-validation-of-certain-recovery-proceedings-under-gst/) - [Section 83: Provisional attachment to protect revenue in certain cases](https://www.finactservices.com/section-83-provisional-attachment-to-protect-revenue-in-certain-cases/) - [Section 82: Tax to be first charge on property](https://www.finactservices.com/section-82-tax-to-be-first-charge-on-property/) - [Section 81: Transfer of property to be void in certain cases under GST](https://www.finactservices.com/section-81-transfer-of-property-to-be-void-in-certain-cases-under-gst/) - [Section 80: Payment of GST and other amount in installments](https://www.finactservices.com/section-80-payment-of-gst-and-other-amount-in-installments/) - [Section 79: Recovery of tax / GST by authority](https://www.finactservices.com/section-79-recovery-of-tax-gst-by-authority/) - [Section 78: Initiation of Recovery proceedings under GST](https://www.finactservices.com/section-78-initiation-of-recovery-proceedings-under-gst/) - [Section 77: GST Wrongfully collected and paid to Central Government or State Government](https://www.finactservices.com/section-77-gst-wrongfully-collected-and-paid-to-central-government-or-state-government/) - [Section 76: Tax collected but not paid to Government under GST](https://www.finactservices.com/section-76-tax-collected-but-not-paid-to-government-under-gst/) - [Section 75: General Provisions relating to determination of tax / GST](https://www.finactservices.com/section-75-general-provisions-relating-to-determination-of-tax-gst/) - [Section 74: Determination of tax (GST) not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilful misstatement or suppression of facts](https://www.finactservices.com/section-74-determination-of-tax-gst-not-paid-or-short-paid-or-erroneously-refunded-or-input-tax-credit-wrongly-availed-or-utilised-by-reason-of-fraud-or-any-wilful-misstatement-or-suppression-of-fa/) - [Section 73: Determination of tax (GST) not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful misstatement or suppression of facts](https://www.finactservices.com/section-73-determination-of-tax-gst-not-paid-or-short-paid-or-erroneously-refunded-or-input-tax-credit-wrongly-availed-or-utilised-for-any-reason-other-than-fraud-or-any-wilful-misstatement-or-supp/) - [Section 72: Officers to assist proper officers](https://www.finactservices.com/section-72-officers-to-assist-proper-officers/) - [Section 71: GST officer can have a Access to Business premises](https://www.finactservices.com/section-71-gst-officer-can-have-a-access-to-business-premises/) - [Section 70: Power to Summon persons to give evidence and produce documents under GST](https://www.finactservices.com/section-70-power-to-summon-persons-to-give-evidence-and-produce-documents-under-gst/) - [Section 69: Power to arrest under GST](https://www.finactservices.com/section-69-power-to-arrest-under-gst/) - [Section 68: Inspection of goods in movement under GST](https://www.finactservices.com/section-68-inspection-of-goods-in-movement-under-gst/) - [Section 67: Power of inspection under GST/ search and seizure in GST](https://www.finactservices.com/section-67-power-of-inspection-under-gst-search-and-seizure-in-gst/) - [Section 66: Special audit under GST](https://www.finactservices.com/section-66-special-audit-under-gst/) - [Section 65: GST Audit by tax authorities / Audit by Tax Authority under GST](https://www.finactservices.com/section-65-gst-audit-by-tax-authorities-audit-by-tax-authority-under-gst/) - [Section 64: Summary assessment in certain special cases of GST](https://www.finactservices.com/section-64-summary-assessment-in-certain-special-cases-of-gst/) - [Section 63: Assessment of Unregistered persons under GST](https://www.finactservices.com/section-63-assessment-of-unregistered-persons-under-gst/) - [Section 62: Assessment of non-filers of GST returns](https://www.finactservices.com/section-62-assessment-of-non-filers-of-gst-returns/) - [Section 61: Scrutiny of returns under GST](https://www.finactservices.com/section-61-scrutiny-of-returns-under-gst/) - [Section 60: Provisional assessment under GST](https://www.finactservices.com/section-60-provisional-assessment-under-gst/) - [Section 59: Self-assessment of Tax under GST](https://www.finactservices.com/section-59-self-assessment-of-tax-under-gst/) - [Section 58: Utilisation of Consumer Welfare Fund in GST](https://www.finactservices.com/section-58-utilisation-of-consumer-welfare-fund-in-gst/) - [Section 57: Consumer Welfare Fund under GST](https://www.finactservices.com/section-57-consumer-welfare-fund-under-gst/) - [Section 56: Interest on Delayed refunds of GST](https://www.finactservices.com/section-56-interest-on-delayed-refunds-of-gst/) - [Section 55: Refund in certain cases under GST / Special Cases of refund under GST](https://www.finactservices.com/section-55-refund-in-certain-cases-under-gst-special-cases-of-refund-under-gst/) - [Section 54: Refund of tax / Refund under GST](https://www.finactservices.com/section-54-refund-of-tax-refund-under-gst/) - [Section 53: Transfer of input tax credit (ITC)](https://www.finactservices.com/section-53-transfer-of-input-tax-credit-itc/) - [Section 52: Collection of tax at source under GST / TCS under GST](https://www.finactservices.com/section-52-collection-of-tax-at-source-under-gst-tcs-under-gst/) - [Section 51: Tax deduction at source under GST / TDS under GST](https://www.finactservices.com/section-51-tax-deduction-at-source-under-gst-tds-under-gst/) - [Section 50: Interest on Delayed payment of GST](https://www.finactservices.com/section-50-interest-on-delayed-payment-of-gst/) - [Section 49B: Order of utilisation of input tax credit/ How to utilise ITC ?](https://www.finactservices.com/section-49b-order-of-utilisation-of-input-tax-credit/) - [Section 49A: Utilisation of input tax credit subject to certain conditions](https://www.finactservices.com/section-49a-utilisation-of-input-tax-credit-subject-to-certain-conditions/) - [Section 49: Payment of tax, interest, penalty and other amounts under GST](https://www.finactservices.com/section-49-payment-of-tax-interest-penalty-and-other-amounts-under-gst/) - [Section 48: Goods and services tax practitioners / GST Practitioners](https://www.finactservices.com/section-48-goods-and-services-tax-practitioners-gst-practitioners/) - [Section 47: Levy of late fee in GST](https://www.finactservices.com/section-47-levy-of-late-fee-in-gst/) - [Section 46: Notice to return defaulters in GST](https://www.finactservices.com/section-46-notice-to-return-defaulters-in-gst/) - [Section 45: Final return of GST](https://www.finactservices.com/section-45-final-return-of-gst/) - [Section 44: Annual return of GST](https://www.finactservices.com/section-44-annual-return-of-gst/) - [Section 43A: Procedure for Furnishing return and availing input tax credit in GST](https://www.finactservices.com/section-43a-procedure-for-furnishing-return-and-availing-input-tax-credit-in-gst/) - [Section 43: Matching, reversal and reclaim of reduction in output tax liability under GST](https://www.finactservices.com/section-43-matching-reversal-and-reclaim-of-reduction-in-output-tax-liability-under-gst/) - [Section 42: Matching, reversal and reclaim of input tax credit under GST](https://www.finactservices.com/section-42-matching-reversal-and-reclaim-of-input-tax-credit-under-gst/) - [Section 41: Claim of input tax credit and provisional acceptance thereof.](https://www.finactservices.com/section-41-claim-of-input-tax-credit-and-provisional-acceptance-thereof/) - [Section 40: First return under GST](https://www.finactservices.com/section-40-first-return-under-gst/) - [Rule 8 of CGST Rules 2017: Application for registration](https://www.finactservices.com/rule-8-of-cgst-rules-2017-application-for-registration/) - [Section 39: Furnishing of returns](https://www.finactservices.com/section-39-furnishing-of-returns/) - [Section 38: Furnishing details of inward supplies/ Details to be furnished in GSTR 2](https://www.finactservices.com/section-38-furnishing-details-of-inward-supplies-details-to-be-furnished-in-gstr-2/) - [Section 37: Furnishing details of outward supplies / Details to be furnished in GSTR 1](https://www.finactservices.com/section-37-furnishing-details-of-outward-supplies-details-to-be-furnished-in-gstr-1/) - [Section 36: Period of retention of accounts and other records](https://www.finactservices.com/section-36-period-of-retention-of-accounts-and-other-records/) - [Section 35: Accounts and other records to be maintained under GST](https://www.finactservices.com/section-35-accounts-and-other-records-to-be-maintained-under-gst/) - [Section 34: Credit Note and debit notes under GST](https://www.finactservices.com/section-34-credit-note-and-debit-notes-under-gst/) - [Section 33: Amount of tax to be indicated in tax invoice and other documents](https://www.finactservices.com/section-33-amount-of-tax-to-be-indicated-in-tax-invoice-and-other-documents/) - [Section 32: Prohibition of Unauthorised collection of tax](https://www.finactservices.com/section-32-prohibition-of-unauthorised-collection-of-tax/) - [Section 31: Tax invoice in GST/ How to Prepare Tax Invoice in GST ?](https://www.finactservices.com/section-31-tax-invoice-in-gst-how-to-prepare-tax-invoice-in-gst/) - [Section 30: Revocation Of cancellation of registration](https://www.finactservices.com/section-30-revocation-of-cancellation-of-registration/) - [Section 29: Cancellation of Registration or suspension of registration](https://www.finactservices.com/section-29-cancellation-of-registration-or-suspension-of-registration/) - [Section 28: Amendment Of registration](https://www.finactservices.com/section-28-amendment-of-registration/) - [Section 27: Special Provisions relating to casual taxable person and non-resident taxable person](https://www.finactservices.com/section-27-special-provisions-relating-to-casual-taxable-person-and-non-resident-taxable-person/) - [Section 26: Deemed registration in GST](https://www.finactservices.com/section-26-deemed-registration-in-gst/) - [Section 25: Procedure for registration under GST](https://www.finactservices.com/section-25-procedure-for-registration-under-gst/) - [Section 24: Compulsory registration in GST](https://www.finactservices.com/section-24-compulsory-registration-in-gst/) - [Section 23: Persons not liable for registration / Who is not liable to registered under GST ?](https://www.finactservices.com/section-23-persons-not-liable-for-registration-who-is-not-liable-to-registered-under-gst/) - [Section 22: Persons liable For Registration / Who is liable for Registration under GST ?](https://www.finactservices.com/section-22-persons-liable-for-registration-who-is-liable-for-registration-under-gst/) - [Section 21: Recovery of credit distributed in excess](https://www.finactservices.com/section-21-recovery-of-credit-distributed-in-excess/) - [Section 20: Manner of distribution of credit by Input Service Distributor](https://www.finactservices.com/section-20-manner-of-distribution-of-credit-by-input-service-distributor/) - [Section 19: Input tax credit in respect of inputs and capital goods sent for job work](https://www.finactservices.com/section-19-input-tax-credit-in-respect-of-inputs-and-capital-goods-sent-for-job-work/) - [Section 18: Availability of credit in special circumstances](https://www.finactservices.com/section-18-availability-of-credit-in-special-circumstances/) - [Apportionment of credit and blocked credits](https://www.finactservices.com/apportionment-of-credit-and-blocked-credits/) - [Section 16: Eligibility and conditions for taking input tax credit](https://www.finactservices.com/section-16-eligibility-and-conditions-for-taking-input-tax-credit/) - [Section 15: Value of Taxable supply under GST](https://www.finactservices.com/section-15-value-of-taxable-supply-under-gst/) - [Section 14: Change in rate of GST in respect of supply of goods or services](https://www.finactservices.com/section-14-change-in-rate-of-gst-in-respect-of-supply-of-goods-or-services/) - [Section 13: Time of supply of services under GST](https://www.finactservices.com/section-13-time-of-supply-of-services-under-gst/) - [Section 12: Time of supply of goods under GST](https://www.finactservices.com/section-12-time-of-supply-of-goods-under-gst/) - [Section 11: Power to Grant exemption from GST](https://www.finactservices.com/section-11-power-to-grant-exemption-from-gst/) - [Rule 7 of CGST Rules 2017: Rate of tax of the composition levy](https://www.finactservices.com/rule-7-of-cgst-rules-2017-rate-of-tax-of-the-composition-levy/) - [Rule 6 of CGST Rules 2017: Validity of composition levy](https://www.finactservices.com/rule-6-of-cgst-rules-2017-validity-of-composition-levy/) - [Rule 5 of CGST Rules 2017: Conditions and restrictions for composition levy](https://www.finactservices.com/rule-5-of-cgst-rules-2017-conditions-and-restrictions-for-composition-levy/) - [Rule 4 of CGST Rules 2017: Effective date for composition levy](https://www.finactservices.com/rule-4-of-cgst-rules-2017-effective-date-for-composition-levy/) - [Rule 3 of CGST Rules 2017: Intimation for composition levy](https://www.finactservices.com/rule-3-of-cgst-rules-2017-intimation-for-composition-levy/) - [Section 10: Composition levy under GST](https://www.finactservices.com/section-10-composition-levy-under-gst/) - [Section 9: Levy and collection of GST](https://www.finactservices.com/section-9-levy-and-collection-of-gst/) - [Section 8: GST liability on composite and mixed supplies](https://www.finactservices.com/section-8-gst-liability-on-composite-and-mixed-supplies/) - [Section 7: Scope of Supply under GST](https://www.finactservices.com/section-7-scope-of-supply-under-gst/) - [Section 6: Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances](https://www.finactservices.com/section-6-authorisation-of-officers-of-state-tax-or-union-territory-tax-as-proper-officer-in-certain-circumstances/) - [Section 5: Powers of Officers under GST](https://www.finactservices.com/section-5-powers-of-officers-under-gst/) - [Appointment of Officers under GST](https://www.finactservices.com/appointment-of-officers-under-gst/) - [Officers under GST Act](https://www.finactservices.com/officers-under-gst-act/) - [Works contract under section 2(119) of CGST Act](https://www.finactservices.com/works-contract-under-section-2119-of-cgst-act/) - [Voucher under section 2(118) of CGST Act](https://www.finactservices.com/voucher-under-section-2118-of-cgst-act/) - [Union territory under GST section 2(114) of CGST Act](https://www.finactservices.com/union-territory-under-gst-section-2114-of-cgst-act/) - [Usual place of residence section 2(113) of CGST Act](https://www.finactservices.com/usual-place-of-residence-section-2113-of-cgst-act/) - [“Turnover in State” or “Turnover in Union Territory section 2(112) of CGST Act](https://www.finactservices.com/turnover-in-state-or-turnover-in-union-territory-section-2112-of-cgst-act/) - [Telecommunication service under GST section 2(110) of CGST Act](https://www.finactservices.com/telecommunication-service-under-gst-section-2110-of-cgst-act/) - [supplier of Goods/Services under section 2(105) of CGST Act](https://www.finactservices.com/supplier-of-goods-services-under-section-2105-of-cgst-act/) - [Supply of Services under section 2(102) of CGST Act](https://www.finactservices.com/supply-of-services-under-section-2102-of-cgst-act/) - [Revisional Authority under GST section 2(99) of CGST Act](https://www.finactservices.com/revisional-authority-under-gst-section-299-of-cgst-act/) - [Removal of Goods: section 2(96) of CGST Act](https://www.finactservices.com/removal-section-296-of-cgst-act/) - [Proper Officer under GST: section 2(91) of CGST Act](https://www.finactservices.com/proper-officer-under-gst-section-291-of-cgst-act/) - [Principal supply section 2(90) of CGST Act](https://www.finactservices.com/principal-supply-section-290-of-cgst-act/) - [Place of Business section 2(85) of CGST Act](https://www.finactservices.com/place-of-business-section-285-of-cgst-act/) - [Person under GST Law: section 2(84) of CGST Act](https://www.finactservices.com/person-under-gst-law-section-284-of-cgst-act/) - [Outward supply section 2(83) of CGST Act](https://www.finactservices.com/outward-supply-section-283-of-cgst-act/) - [Output Tax section 2(82) of CGST Act](https://www.finactservices.com/output-tax-section-282-of-cgst-act/) - [Non-taxable territory section 2(79) of CGST Act](https://www.finactservices.com/non-taxable-territory-section-279-of-cgst-act/) - [Non-taxable supply under GST section 2(78) of CGST Act](https://www.finactservices.com/non-taxable-supply-under-gst-section-278-of-cgst-act/) - [Non-resident taxable person section 2(77) of CGST Act](https://www.finactservices.com/non-resident-taxable-person-section-277-of-cgst-act/) - [Mixed Supply under GST section 2(74) of CGST Act](https://www.finactservices.com/mixed-supply-under-gst-section-274-of-cgst-act/) - [Location of the supplier of services section 2(71) of CGST Act:](https://www.finactservices.com/location-of-the-supplier-of-services-section-271-of-cgst-act/) - [Location of the recipient of services section 2(70) of CGST Act](https://www.finactservices.com/location-of-the-recipient-of-services-section-270-of-cgst-act/) - [Local Authority under section 2(69) of CGST Act](https://www.finactservices.com/local-authority-under-section-269-of-cgst-act/) - [Job Work under section 2(68) of CGST Act](https://www.finactservices.com/job-work-under-section-268-of-cgst-act/) - [Inward Supply of goods under section 2(67) of CGST Act](https://www.finactservices.com/inward-supply-of-goods-under-section-267-of-cgst-act/) - [Intra-State supply of goods under section 2(64) of CGST Act](https://www.finactservices.com/intra-state-supply-of-goods-under-section-264-of-cgst-act/) - [Input Tax under section 2(62) of CGST Act](https://www.finactservices.com/input-tax-under-section-262-of-cgst-act/) - [Input Services Distributors under section 2(61) of CGST Act](https://www.finactservices.com/input-services-distributors-under-section-261-of-cgst-act/) - [Input Services under section 2(60) of CGST Act](https://www.finactservices.com/input-services-under-section-260-of-cgst-act/) - [Input under section 2(59) of CGST Act](https://www.finactservices.com/input-under-section-259-of-cgst-act/) - [Definition of India under section 2(56) of CGST Act](https://www.finactservices.com/india-under-section-256-of-cgst-act/) - [Recipient of supply under section 2(93) of CGST Act](https://www.finactservices.com/recipient-of-supply-under-section-293-of-cgst-act/) - [Reverse charge (RCM) under section 2(98) of CGST Act](https://www.finactservices.com/reverse-charge-rcm-under-section-298-of-cgst-act/) - [Non-taxable online recipient under GST](https://www.finactservices.com/non-taxable-online-recipient/) - [Aggregate turnover under section 2(6) of CGST Act](https://www.finactservices.com/aggregate-turnover-under-section-26-of-cgst-act/) - [Money under GST Section 2(75) of CGST Act](https://www.finactservices.com/money-under-gst-section-275-of-cgst-act/) - [Manufacture under section 2(72) of CGST Act.](https://www.finactservices.com/manufacture-under-section-272-of-cgst-act/) - [Actionable claim under GST](https://www.finactservices.com/actionable-claim-under-gst/) - [Consideration for Supply Section 2(31) of CGST Act:](https://www.finactservices.com/consideration-for-supply-section-231-of-cgst-act/) - [Business Under section 2(17) CGST Act.](https://www.finactservices.com/business-under-section-217-cgst-act/) - [Section 2(69) of the CGST Act: Local authority](https://www.finactservices.com/section-269-of-the-cgst-act-local-authority/) - [Section 2(49) of the CGST Act: Family](https://www.finactservices.com/section-249-of-the-cgst-act-family/) - [Section 2(88) of CGST Act: Principal under GST law](https://www.finactservices.com/section-288-of-cgst-act-principal-under-gst-law/) - [Goods under GST law](https://www.finactservices.com/goods-under-gst-law/) - [Article 368 amended](https://www.finactservices.com/article-368-amended/) - [GST Council: Article 279A](https://www.finactservices.com/gst-council-article-279a/) - [Article 286: Article 286 imposing restrictions as to imposition of tax on the sale or purchase of goods amended](https://www.finactservices.com/article-286-article-286-imposing-restrictions-as-to-imposition-of-tax-on-the-sale-or-purchase-of-goods-amended/) - [Definitions of ‘Goods and Service Tax’, ‘Services’ and ‘State’ incorporated under Article 366](https://www.finactservices.com/definitions-of-goods-and-service-tax-services-and-state-incorporated-under-article-366/) - [Article 271 amended](https://www.finactservices.com/article-271-amended/) - [Article 270: Distribution of the goods and services tax (GST) between the Centre and the States](https://www.finactservices.com/article-270-distribution-of-the-goods-and-services-tax-gst-between-the-centre-and-the-states/) - [Article 269A: Levy and collection of GST on inter-State supply](https://www.finactservices.com/article-269a-levy-and-collection-of-gst-on-inter-state-supply/) - [Article 268A: Article 268A empowering Union to levy service tax omitted](https://www.finactservices.com/article-268a-article-268a-empowering-union-to-levy-service-tax-omitted/) - [Article 268: Duties levied by the Center but collected and appropriated by the States](https://www.finactservices.com/article-268-duties-levied-by-the-center-but-collected-and-appropriated-by-the-states/) - [Power of Parliament to legislate with respect to a matter in the State List, in the national interest/in case of emergency, extended to GST provided under Article 246A](https://www.finactservices.com/power-of-parliament-to-legislate-with-respect-to-a-matter-in-the-state-list-in-the-national-interest-in-case-of-emergency-extended-to-gst-provided-under-article-246a/) - [Article 248 amended: Residuary powers of legislation amended](https://www.finactservices.com/article-248-amended-residuary-powers-of-legislation-amended/) - [Article 246A: Power to make laws with respect to GST](https://www.finactservices.com/article-246a-power-to-make-laws-with-respect-to-gst/) - [Need for constitutional amendment](https://www.finactservices.com/need-for-constitutional-amendment/) - [CONSTITUTIONAL PROVISIONS](https://www.finactservices.com/constitutional-provisions/) - [WHAT ARE THE BENEFITS OF GST](https://www.finactservices.com/what-are-the-benefits-of-gst/) - [FRAMEWORK OF GST](https://www.finactservices.com/framework-of-gst/) - [Deficiencies in the earlier taxation system](https://www.finactservices.com/deficiencies-in-the-earlier-taxation-system/) - [What is GST?](https://www.finactservices.com/what-is-gst/) - [GENESIS OF GST IN INDIA](https://www.finactservices.com/genesis-of-gst-in-india/) - [Income Tax Deduction for FY 2017-2018 / AY 2018-2019](https://www.finactservices.com/income-tax-deduction-for-fy-2017-2018-ay-2018-2019/) - [Applicability of TDS Provisions on Interest or Processing fees payable to Bank, Co-operative society, PFI and NBFC.](https://www.finactservices.com/applicability-of-tds-provisions-on-interest-or-processing-fees-payable-to-bank-co-operative-society-pfi-and-nbfc/) - [Due Dates & Late Fees of ITR Filing for the AY 2018-19](https://www.finactservices.com/due-dates-late-fees-of-itr-filing-for-the-ay-2018-19/) - [Section 9A: Certain activities not to constitute business connection in India](https://www.finactservices.com/section-9a-certain-activities-not-to-constitute-business-connection-in-india/) - [Section 9: Income deemed to accrue or arise in India](https://www.finactservices.com/section-9-income-deemed-to-accrue-or-arise-in-india/) - [Section 8: Dividend Income](https://www.finactservices.com/section-8-dividend-income/) - [Section 7: Income Deemed to be Received](https://www.finactservices.com/section-7-income-deemed-to-be-received/) - [Section 5A: Apportionment of income between spouses governed by Portuguese Civil Code](https://www.finactservices.com/section-5a-apportionment-of-income-between-spouses-governed-by-portuguese-civil-code/) - [Section 5: Scope of Total Income](https://www.finactservices.com/section-5-scope-of-total-income/) - [Section 4: Charge of Income Tax](https://www.finactservices.com/section-4-charge-of-income-tax/) - 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