Section 30, Central Goods and Services Tax Act, 2017 [S10-6Y3]
As at 1 July 2017. No text held for this date. The earliest text held stands from 1 October 2023.
Defined terms in this text (6)
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.
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.
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.
registered: 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): (49) "registered", used with reference to a document, shall mean registered in India under the law for the time being in force for the registration of documents;
registered person: Section 2(94), Central Goods and Services Tax Act, 2017: "registered person" means a person who is registered under section 25 but does not include a person having a Unique Identity Number;
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;
Made under this section, or naming it (5)
Circular No. 148/04/2021-GST [C10-54N], 18 May 2021, in force. The text contains "section 30 of the Central Goods and Services Tax Act, 2017".
Circular No. 158/14/2021-GST [C10-5E1], 6 September 2021, in force. The text contains "section 30 of the Central Goods and Services Tax Act, 2017".
Circular No. 99/18/2019-GST [C10-3DZ], 23 April 2019, in force. The text contains "sub-section (1) of section 30 of the said Act".
Notification No. 03/2023-CENTRAL TAX [N10-Z64], 31 March 2023, in force. The text contains "sub-section (1) of section 30 of the said Act".
Notification No. 34/2021-Central Tax [N10-TBA], 29 August 2021, in force. The text contains "sub-section (1) of section 30 of the said Act".
Cited by (1)
Section 16, Central Goods and Services Tax Act, 2017 [S10-6GZ], 12 April 2017, Band A. "section 30".
Not held (0)
none
Duties published under this section (0)
none