Rule of blog reading :-
Rule 1. Wherever 'Section Number ' is quoted without its source,then it should be taken as section of CGST Act,2017 ?
E.g : Sec.15 determines the value of supply . Reader may note that no reference of Act is given,so it should be read as Section 15 of CGST Act,2017.
Rule 2. wherever 'rule Number ' is quoted without its source , then it should be taken as rule of CGST rules,2017.
e.g: As per rule 5 , casual taxable person cannot opt composition scheme. reader may note that reference of source of rule is not given, so it should be read as Rule 5 of CGST rules,2017.
Rule 3. How to read notifications ?
N/N ------ Notification Number
7/2017----- 7 is Number 2017 is year in which it is issued
CT-DATED ---- CT = Central Tax (CGST ), IT = Integrated tax (IGST)
19-06-2017--- Date on which it is issued
e.g: N/N/34/2017-IT , dated 13-10-2017 Means it is 34th Notification issued on 13th oct.2017 under IGST act.
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