GST

Question 1

Short title, extent and commencement

Answer 1

1

Question 2

Definitions

Answer 2

2

Question 3

Officers under this Act

Answer 3

3

Question 4

Appointment of officers

Answer 4

4

Question 5

Powers of officers

Answer 5

5

Question 6

Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances

Answer 6

6

Question 7

Scope of supply

Answer 7

7

Question 8

Tax liability on composite and mixed supplies

Answer 8

8

Question 9

Levy and Collection

Answer 9

9

Question 10

Composition levy

Answer 10

10

Question 11

Power to grant exemption from tax

Answer 11

11

Question 12

Time of supply of goods

Answer 12

12

Question 13

Time of supply of services

Answer 13

13

Question 14

Change in rate of tax in respect of supply of goods or services

Answer 14

14

Question 15

Value of taxable supply

Answer 15

15

Question 16

Eligibility and conditions for taking input tax credit

Answer 16

16

Question 17

Apportionment of credit and blocked credits

Answer 17

17

Question 18

Availability of credit in special circumstances

Answer 18

18

Question 19

Taking input tax credit in respect of inputs and capital goods sent for job work

Answer 19

19

Question 20

Manner of distribution of credit by Input Service Distributor

Answer 20

20

Question 21

Manner of recovery of credit distributed in excess

Answer 21

21

Question 22

Persons liable for registration

Answer 22

22

Question 23

Persons not liable for registration

Answer 23

23

Question 24

Compulsory registration in certain cases

Answer 24

24

Question 25

Procedure for registration

Answer 25

25

Question 26

Deemed registration

Answer 26

26

Question 27

Special provisions relating to casual taxable person and non-resident taxable person

Answer 27

27

Question 28

Amendment of registration

Answer 28

28

Question 29

Cancellation 17[or suspension] of registration

Answer 29

29

Question 30

Revocation of cancellation of registration

Answer 30

30