Test Form
Short title, extent andcommencement.THE CENTRAL GOODS AND SERVICES TAX ACT, 2017No. 12 of 2017Dated: 12th April 2017An Act to make a provision for levy and collection of tax onintra-State supply...
Chapter II Administration
Section 6 Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances (1) Without prejudice to the provisions of this Act, the officers appointed...
Chapter II Administration
Section 5 Powers of officers (1) Subject to such conditions and limitations as the Board may impose, an officer of central tax may exercise the powers and discharge the duties...
Chapter II Administration
Section 4. Appointment of officers. (1) The Board may, in addition to the officers as may be notified by the Government under section 3, appoint such persons as it may...
Chapter II Administration
Section 3 Officers under this Act The Government shall, by notification, appoint the following classes of officers for the purposes of this Act, namely:–– (a) Principal Chief Commissioners of Central...
Chapter I Preliminary
Section 2 Definitions In this Act, unless the context otherwise requires,–– (1) “actionable claim” shall have the same meaning as assigned to it in section 3 of the Transfer of...
Stormy GST Council meet likely today; non-BJP states to oppose Centre’s borrowing options
New Delhi: The GST Council meeting on Monday may turn into a stormy affair, with non-BJP ruled states still being in disagreement with the Centre on the compensation issue. While as …
Centre to borrow up to Rs 1.1 lakh crore on behalf of states to meet GST shortfall
New Delhi: The Central government will borrow up to Rs 1.1 lakh crore on behalf of the states to bridge the shortfall in GST collections, the Finance Ministry said on Thursday. …
GST collections cross Rs 1 lakh crore in October for first time in 8 months
New Delhi: GST collections in October stood at over Rs 1.05 lakh crore, crossing for the first time Rs 1 lakh crore mark since February this year, the finance ministry said …
