Taxable person liability: GST payable when turnover crosses threshold; CGST/SGST for intra state, IGST for inter state supplies. Liability to pay GST rests on the taxable person making a supply of goods and/or services, with obligation ordinarily arising when the taxable person crosses the prescribed turnover threshold, subject to specified exceptions that impose liability earlier. CGST/SGST applies to intra State supplies, while IGST applies to inter State supplies, each payable at rates specified in the schedules to the respective Acts.
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.
Taxable person liability: GST payable when turnover crosses threshold; CGST/SGST for intra state, IGST for inter state supplies.
Liability to pay GST rests on the taxable person making a supply of goods and/or services, with obligation ordinarily arising when the taxable person crosses the prescribed turnover threshold, subject to specified exceptions that impose liability earlier. CGST/SGST applies to intra State supplies, while IGST applies to inter State supplies, each payable at rates specified in the schedules to the respective Acts.
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