Section 112, Central Goods and Services Tax Act, 2017 [S10-9SM]
As at 1 July 2017. No text held for this date. The earliest text held stands from 1 November 2024.
Defined terms in this text (12)
act: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (2) "act", used with reference to an offence or a civil wrong, shall include a series of acts, and words which refer to acts done extend also to illegal omissions;
act: 363 more definitions.
Commissioner: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (14) "Commissioner" shall mean the chief officer-in-charge of the revenue administration of a division;
Commissioner: 46 more definitions.
goods: Section 2, Central Goods and Services Tax Act, 2017 [S1061R] (In this Act, unless the context otherwise requires): "goods" means every kind of movable property other than money and securities but includes actionable claim, growing crops, grass and things attached to or forming part of the land which are agreed to be severed before supply or under a contract of supply
goods: 38 more definitions.
Government: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (23) "Government" or the Government shall include both the Central Government and any State Government;
input tax credit: Section 2(63), Central Goods and Services Tax Act, 2017: "input tax credit" means the credit of input tax;
month: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): "month" shall mean a month reckoned according to the British calendar
Part: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (40) "Part" shall mean a Part of the Act or Regulation in which the word occurs;
permit: Section 2(31), MV Act: "permit" means a permit issued by a State or Regional Transport Authority or an authority prescribed in this behalf under this Act authorising the use of a motor vehicle as a transport vehicle;
permit: Section 2, Road Transport Corporations Act, 1950 [S1APYK] (In this Act, unless the context otherwise requires,—): "permit" means a permit issued by a State or Regional Transport Authority or any prescribed authority authorising the use of a motor vehicle as a transport vehicle
permit: Section 2, National Highways Act, 1956 [S1D8CR] (In this Act, unless the context otherwise requires,—): "permit" means a permit issued by a State or Regional Transport Authority or any prescribed authority authorising the use of a motor vehicle as a transport vehicle
permit: 8 more definitions.
person: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): "person" shall include any company or association or body of individuals, whether incorporated or not
person: 1 more definition.
section: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (54) "section" shall mean a section of the Act or Regulation in which the word occurs;
section: 363 more definitions.
State: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (58) "State"(a)as respects any period before the commencement of the Constitution (Seventh Amendment) Act, 1956, shall mean a Part A State, a Part B State or a Part C State; and(b)as respects any period after such commencement, shall mean a State specified in the First Schedule to the Constitution and shall include a Union territory;](59)State Act shall mean an Act passed by the Legislature of a State established or continued by the Constitution;
sub-section: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (61) "sub-section" shall mean a sub-section of the section in which the word occurs;
Made under this section, or naming it (4)
Circular No. 132/2/2020-GST [C10-4MM], 18 March 2020, in force. The text contains "section 112 of the Central Goods and Services Tax Act, 2017".
Circular No. 224/18/2024-GST [C10-7MR], 11 July 2024, in force. The text contains "section 112 of the Central Goods and Services Tax Act, 2017".
Notification No. 16/2021-Central Tax [N10-S5T], 1 June 2021, in force. The text contains "section 112 of the said Act".
Notification No. 22/2024-CENTRAL TAX [N11-3QM], 8 October 2024, in force. The text contains "section 112 of the said Act".
Cited by (4)
Section 108, Central Goods and Services Tax Act, 2017 [S10-9NC], 12 April 2017, Band A. "section 112".
Section 115, Central Goods and Services Tax Act, 2017 [S10-9WY], 12 April 2017, Band A. "section 112".
Section 128A, Central Goods and Services Tax Act, 2017 [S10-ACQ], 12 April 2017, Band A. "section 112".
Rule 89, Central Goods and Services Tax Rules, 2017 [S10-GBY], 19 June 2017, Band A. "section 112".
Not held (0)
none
Duties published under this section (0)
none