Mehta Anil B. & Associates

Chartered Accountants

Anil Mehta  B.Com, FCA
50, 1st Flr, South Patel Nagar Mkt,
Near Patel Nagar Metro Station,
Opp. Metro Pillar No. 190, New Delhi-8
Cell :  98111-32901
Telefax:  2584 0100       
 
     
   
 
Goods_and_Services_Tax_Act_2016
Section / Rule Number   Content
Act / Rule Name
165. General provisions
166. Migration of existing taxpayers to GST
167. Amount of CENVAT credit carried forward in a return to be allowed as input tax credit
168. Unavailed cenvat credit on capital goods, not carried forward in a return, to be allowed in certain situations
169. Credit of eligible duties and taxes in respect of inputs held in stock to be allowed in certain situations
170. Credit of eligible duties and taxes in respect of inputs held in stock to be allowed in certain situations
171. Credit of eligible duties and taxes in respect of inputs or input services during transit
172. Credit of eligible duties and taxes on inputs held in stock to be allowed to a taxable person switching over from composition scheme
173. Exempted goods returned to the place of business on or after the appointed day
174. Duty (Tax – in SGST Act) paid goods returned to the place of business on or after the appointed day
175. Inputs removed for job work and returned on or after the appointed day
176. Semi-finished goods removed for job work and returned on or after the appointed day
177. Finished goods removed for carrying out certain processes and returned on or after the appointed day
178. Issue of supplementary invoices, debit or credit notes where price is revised in pursuance of a contract
179. Pending refund claims to be disposed of under earlier law
180. Refund claims filed after the appointed day for goods cleared or services provided before the appointed day and exported before or after the appointed day to be disposed of under earlier law
181. Refund claims filed after the appointed day for payments received and tax deposited before the appointed day in respect of services not provided
182. Claim of cenvat credit to be disposed of under the earlier law
183. Finalization of proceedings relating to output duty or tax liability
184. Treatment of the amount recovered or refunded in pursuance of assessment or adjudication proceedings
185. Treatment of the amount recovered or refunded pursuant to revision of returns
186. Treatment of long term construction / works contracts
187. Progressive or periodic supply of goods or services
188. Taxability of supply of services in certain cases
189. Taxability of supply of goods in certain cases
190. Credit distribution of service tax by ISD
191. Provision for transfer of unutilized Cenvat Credit by taxable person having centralized registration under the earlier law
192. Tax paid on goods lying with agents to be allowed as credit
193. Tax paid on capital goods lying with agents to be allowed as credit
194. Treatment of branch transfers
195. Goods sent on approval basis returned on or after the appointed day
196. Deduction of tax source
197. Transitional provisions for availing Cenvat credit in certain cases
 
     
133964 times visited