Section 38, Central Goods and Services Tax Act, 2017 [S10-77G]
As at 1 October 2023. No text held for this date. The earliest text held stands from 1 October 2025.
Defined terms in this text (7)
input tax credit: Section 2(63), Central Goods and Services Tax Act, 2017: "input tax credit" means the credit of input tax;
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.
recipient: Section 2(93), Central Goods and Services Tax Act, 2017: "recipient" of supply of goods or services or both, means— (a) where a consideration is payable for the supply of goods or services or both, the person who is liable to pay that consideration; (b) where no consideration is payable for the supply of goods, the person to whom the goods are delivered or made available, or to whom possession or use of the goods is given or made available; and (c) where no consideration is payable for the supply of a service, the person to whom the service is rendered, and any reference to a person to whom a supply is made shall be construed as a reference to the recipient of the supply and shall include an agent acting as such on behalf of the recipient in relation to the goods or services or both supplied;
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;
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.
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 (7)
Notification No. 19/2017-Central Tax [N10-3T6], 8 August 2017, in force. Recital: "In exercise of the powers conferred by the first proviso to sub-section (2) of section 38 read with section 168 of the Central Goods and Services Act, 2017 (12 of 2017), the Commissioner, on the recommendations of the Council"
Notification No. 27/2020-Central Tax [N10-NQE], 23 March 2020, in force. The text contains "sub-section (2) of section 38 of the said Act".
Notification No. 28/2020-Central Tax [N10-NRG], 23 March 2020, in force. The text contains "sub-section (2) of section 38 of the said Act".
Notification No. 45/2019-Central Tax [N10-KA9], 9 October 2019, in force. The text contains "sub-section (2) of section 38 of the said Act".
Notification No. 46/2019-Central Tax [N10-KBB], 9 October 2019, in force. The text contains "sub-section (2) of section 38 of the said Act".
Notification No. 74/2020-Central Tax [N10-QRR], 15 October 2020, in force. The text contains "section 38 of the said Act".
Notification No. 75/2020-Central Tax [N10-QST], 15 October 2020, in force. The text contains "sub-section (2) of section 38 of the said Act".
Cited by (1)
Section 16, Central Goods and Services Tax Act, 2017 [S10-6GZ], 12 April 2017, Band A. "section 38".
Not held (0)
none
Duties published under this section (0)
none