TaxTMI 
TaxTMI 
INTRODUCTION
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....and CGST Rules, 2017, relevant to this Chapter are as under - Sr. No. Section / Rules Provisions pertaining to 1. Section 2(6) Definition of Aggregate Turnover 2. Section 2(20) Definition of Casual Taxable Person 3. Section 2(47) Definition of Exempt supply 4. Section 2(77) Definition of Non-resident taxable person 5. Section 2(78) Definition of Non-taxable Supply 6. Section 2(....
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....cellation of registration 20. Section 51 and Rule 12 Tax deduction at source 21. Section 52 and Rule 12 Collection of tax at source 22. Rule 21 Registration to be cancelled in certain cases 23. Rule 21A Suspension of Registration 24. Rule 22 Cancellation of registration 25. Rule 25 Physical verification of business premises of certain cases 1.3. The GST law provides a minimum th....
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....utical miles, which is not covered under any Union Territory is considered as a separate Union territory for the GST law. A person registered in one State is considered 'unregistered person' outside the State. 1.5. If a person has unit in SEZ or is a SEZ developer and also unit in domestic tariff Area (i.e. outside the SEZ) in the same State, then he has to take separate registration for his SEZ ....