Section 74A, Central Goods and Services Tax Act, 2017 [S10-8G2]
As at 1 October 2023. No text held for this date. The earliest text held stands from 1 November 2024.
Defined terms in this text (11)
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.
document: 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): "document" shall include any matter written, expressed or described upon any substance by means of letters, figures or marks, or by more than one of those means which is intended to be used, or which may be used, for the purpose of recording that matter
financial year: 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): (21) "financial year" shall mean the year commencing on the first day of April; (22) a thing shall be deemed to be done in "good faith" where it is in fact done honesty, whether it is done negligently or not;
financial year: 22 more definitions.
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
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.
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;
taxable person: Section 2(107), Central Goods and Services Tax Act, 2017: "taxable person" means a person who is registered or liable to be registered under section 22 or section 24;
year: 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): "year" shall mean a year reckoned according to the British calendar
Made under this section, or naming it (0)
none
Cited by (16)
Section 10, Central Goods and Services Tax Act, 2017 [S10-698], 12 April 2017, Band A. "section 74A".
Section 104, Central Goods and Services Tax Act, 2017 [S10-9H4], 12 April 2017, Band A. "section 74A".
Section 107, Central Goods and Services Tax Act, 2017 [S10-9ME], 12 April 2017, Band A. "section 74A".
Section 127, Central Goods and Services Tax Act, 2017 [S10-AAV], 12 April 2017, Band A. "section 74A".
Section 21, Central Goods and Services Tax Act, 2017 [S10-6NN], 12 April 2017, Band A. "section 74A".
Section 35, Central Goods and Services Tax Act, 2017 [S10-74P], 12 April 2017, Band A. "section 74A".
Section 49, Central Goods and Services Tax Act, 2017 [S10-7KX], 12 April 2017, Band A. "section 74A".
Section 50, Central Goods and Services Tax Act, 2017 [S10-7PQ], 12 April 2017, Band A. "section 74A".
Section 51, Central Goods and Services Tax Act, 2017 [S10-7QN], 12 April 2017, Band A. "section 74A".
Section 61, Central Goods and Services Tax Act, 2017 [S10-823], 12 April 2017, Band A. "section 74A".
Section 62, Central Goods and Services Tax Act, 2017 [S10-831], 12 April 2017, Band A. "section 74A".
Section 63, Central Goods and Services Tax Act, 2017 [S10-84F], 12 April 2017, Band A. "section 74A".
Section 64, Central Goods and Services Tax Act, 2017 [S10-85D], 12 April 2017, Band A. "section 74A".
Section 65, Central Goods and Services Tax Act, 2017 [S10-86B], 12 April 2017, Band A. "section 74A".
Section 66, Central Goods and Services Tax Act, 2017 [S10-879], 12 April 2017, Band A. "section 74A".
Section 75, Central Goods and Services Tax Act, 2017 [S10-8H0], 12 April 2017, Band A. "section 74A".
Not held (0)
none
Duties published under this section (0)
none