Free E-book in PDF for the impact of CGST & IGST finance bill: This book has a vide coverage for all major provisions related to CGST & IGST finance bill 2019. It has updated the CGST Act. Following is a summary of this book. You
Free E-book in PDF for the impact of CGST & IGST finance bill:
This book has a vide coverage for all major provisions related to CGST & IGST finance bill 2019. It has updated the CGST Act. Following is a summary of this book. You can download it from the link below.
CGST and IGST Act – Impact of FB, 2019 …………………………
Clause wise changes
CGST and IGST Act – Impact of Finance Bill, 2019 – CA Pritam Mahure
2. CGST Act, IGST Act ………………………………………………… 11
2.1 CGST Act (incl. amendments proposed by FB, 2019) ………….11 SECTION 2.Definitions. ……………………………………………….12 SECTION 10.Composition levy ………………………………………45 SECTION 22.Persons liable for registration ……………………….78 SECTION 25.Procedure for registration ……………………………83 SECTION 31A. Facility of digital payment to recipient ………….99 SECTION 39.Furnishing of returns ………………………………..109 SECTION 44.Annual return…………………………………………122 SECTION 49.Payment of tax, interest, penalty and other ……125 SECTION 50.Interest on delayed payment of tax ……………..129 SECTION 52.Collection of tax at source………………………….133 SECTION 53A. Transfer of certain amounts …………………….139 SECTION 54.Refund of tax …………………………………………139 SECTION 95.Definitions …………………………………………….197