Circular No.1/1/2017 F. No. 349/75/2017-GST Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs New Delhi, Dated the 26th June, 2017 To, The Principal Chief Commissioner/Chief Commissioners/ Principal Commissioner/ Commi
COMPOSITION RULES Intimation for composition levy Any person who has been granted registration on a provisional basis under sub-rule (1) of rule 16 and who opts to pay tax under section 10, shall electronically file an intimation in FORM GST CMP-01, duly signed, on the Common Portal, either directly or through a Facilitation Centre notified…
CENTRAL GOODS AND SERVICES TAX ACT, 2017 Chapter: I PRELIMINARY Section 1 : Short title, extent and commencement. Section 2 : Definitions. Chapter: II ADMINISTRATION Section 3: Officers under this Act. Section 4 : Appointment of officers. Section 5 : Powers of officers. Section 6 : Authorisation of officers of State tax or Union territory…
