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Relevant circulars, notifications, clarifications issued by Government:

Relevant circulars, notifications, clarifications issued by Government:

1. Notification No. 9/2017 – Central Tax dated 28.06.2017 Seeks to appoint 01.07.2017 as the date on which the provisions of Section 12 are effective.

2. Notification No. 66/2017 – Central Tax dated 15.11.2017 Seeks to exempt all taxpayers from payment of tax on advances received in case of supply of goods (This notification is issued superseding the earlier Notification No. 40/2017 – Central Tax dated 13.10.2017 wherein the exemption from payment of tax on receipt of advances was extended to a registered person whose aggregate turnover is less than ` 1.5 crores);

Related provisions of the Statute
Section or Rule(CGST / SGST)                                                                              Description

Section 2(66)                                                                                Definition of Tax Invoice or Invoice
Section 2(52)                                                                                Definition of Goods
Section 2(102)                                                                              Definition of Services
Section 2(105)                                                                              Definition of Supplier
Section 7                                                                                        Scope of Supply
Section 31                                                                                      Tax invoice, credit note and debit note

 

 

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