GST tax components: intra-state attracts CGST and SGST; inter-state attracts IGST; TDS/TCS and other liabilities apply. GST payments depend on supply type: intra-state supplies attract Central GST (CGST) and State GST (SGST); inter-state supplies attract Integrated GST (IGST). Certain registered persons must also comply with Tax Deducted at Source (TDS) and Tax Collected at Source (TCS) obligations. Additionally, where applicable, taxpayers are liable for interest, penalties, fees, and other statutory payments.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST tax components: intra-state attracts CGST and SGST; inter-state attracts IGST; TDS/TCS and other liabilities apply.
GST payments depend on supply type: intra-state supplies attract Central GST (CGST) and State GST (SGST); inter-state supplies attract Integrated GST (IGST). Certain registered persons must also comply with Tax Deducted at Source (TDS) and Tax Collected at Source (TCS) obligations. Additionally, where applicable, taxpayers are liable for interest, penalties, fees, and other statutory payments.
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