GST Flashcards
to know the fist 30 sections of GST
Short title, extent and commencement
1
Definitions
2
Officers under this Act
3
Appointment of officers
4
Powers of officers
5
Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances
6
Scope of supply
7
Tax liability on composite and mixed supplies
8
Levy and Collection
9
Composition levy
10
Power to grant exemption from tax
11
Time of supply of goods
12
Time of supply of services
13
Change in rate of tax in respect of supply of goods or services
14
Value of taxable supply
15
Eligibility and conditions for taking input tax credit
16
Apportionment of credit and blocked credits
17
Availability of credit in special circumstances
18
Taking input tax credit in respect of inputs and capital goods sent for job work
19
Manner of distribution of credit by Input Service Distributor
20
Manner of recovery of credit distributed in excess
21
Persons liable for registration
22
Persons not liable for registration
23
Compulsory registration in certain cases
24
Procedure for registration
25
Deemed registration
26
Special provisions relating to casual taxable person and non-resident taxable person
27
Amendment of registration
28
Cancellation 17[or suspension] of registration
29
Revocation of cancellation of registration
30
