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)".
Category: CGST Act, 2017
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".
CGST Section 14: Change in Tax Rate on Supply of Goods or Services
Provisions under Section 14 of the CGST Act, 2017 relating to "Change in Rate of Tax in respect of Supply of Goods or Services".
CGST Section 13: Time of Supply of Services
Provisions under Section 13 of the CGST Act, 2017 relating to "Time of Supply of Services".
CGST Section 12: Time of Supply of Goods
Provisions under Section 12 of the CGST Act, 2017 relating to "Time of Supply of Goods".
CGST Section 11A: Power not to recover GST; not/short levied as a result of general practice
Provisions under Section 11A of the CGST Act, 2017 relating to “Power not to recover Goods and Services Tax not levied or short-levied as a result of general practice”.