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Related provisions of the Statute:

Related provisions of the Statute:

Section or Rule

(CGST / SGST)

Description
Section 2(12) Definition of Associated Enterprises
Section 2(31) Definition of Consideration
Section 2(41) Definition of Document
Section 2(56) Definition of India
Section 2(66) Definition of Tax Invoice or Invoice
Section 2(87) Definition of Prescribed
Section 2(93) Definition of Recipient
Section 2(97) Definition of Return
Section 2(98) Definition of Reverse Charge
Section 2(102) Definition of Services
Section 2(105) Definition of Supplier
Section 2(118) Definition of voucher
Section 7 Scope of Supply
Section 9 Levy and Collection
Section 14 Change in rate of tax in respect of supply of goods or services
Section 15 Value of taxable supply
Section 31 Tax invoice, credit note and debit note
Section 39 Furnishing of Returns

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