CGST Section 24: Compulsory Registration in Certain Cases
Provisions under Section 24 of the CGST Act 2017 relating to "Compulsory Registration in Certain Cases".
Author: Vinod Arora
CGST Section 23: Persons Not Liable for Registration
Provisions under Section 23 of the CGST Act 2017 relating to "Persons Not Liable for Registration".
CGST Section 22: Persons Liable for Registration
Provisions under Section 22 of the CGST Act 2017 relating to "Persons Liable for Registration".
CGST Section 21: Manner of Recovery of Credit (ITC) Distributed in Excess
Provisions under Section 21 of the CGST Act, 2017 relating to "Manner of Recovery of Credit (ITC) Distributed in Excess".
CGST Section 20: Manner of Distribution of Credit (ITC) by Input Service Distributor (ISD)
Provisions under Section 20 of the CGST Act, 2017 relating to "Manner of Distribution of Credit (ITC) by Input Service Distributor (ISD)".
CGST Section 19: Taking ITC for Inputs/ Capital Goods sent for Job Work
Provisions under Section 19 of the CGST Act, 2017 relating to "Taking Input Tax Credit (ITC) in respect of Inputs and Capital Goods sent for Job Work".
CGST Section 18: Availability of Credit in Special Circumstances
Provisions under Section 18 of the CGST Act, 2017 relating to "Availability of Credit in Special Circumstances".
CGST Section 17: Apportionment of Credit and Blocked Credits
Provisions under Section 17 of the CGST Act, 2017 relating to "Apportionment of Credit and Blocked Credits".
CGST Section 16: Eligibility and Conditions for taking Input Tax Credit (ITC)
Provisions under Section 16 of the CGST Act, 2017 relating to "Eligibility and Conditions for taking Input Tax Credit (ITC)".
CGST Section 15: Value of Taxable Supply
Provisions under Section 15 of the CGST Act, 2017 relating to "Value of Taxable Supply".