registered
Defined in 1 provision, side by side
The words as enacted
Used in the definitions of 116 other terms; the first 80 shown
ownerGram Sabhaco-operative societyfirmintermediarysalefirmco-operative societyfirmestablishmentfirmIndian shipConsent ManagerestablishmentIndian shipco-operative societyintermediarypolitical partyfirmfirmintermediaryintermediaryGram Sabhaintermediaryintermediaryco-operative societyestablishmentestablishmentintermediaryownerco-operative societypolitical partyGram SabhainstitutionIndian shipGram Sabhaownerco-operative societyestablishmentintermediaryfirminstitutionco-operative societyGram SabhafirmIndian shipco-operative societyco-operative societyco-operative societyestablishmentownerqualifying shippolitical partyfirmintermediaryco-operative societyestablishmentinstitutionfirmsmall companyco-operative societyGram Sabhaownerco-operative societytaxable personco-operative societyintermediarypolitical partyGram Sabhapolitical partyintermediaryestablishmentintermediaryco-operative societyestablishmentownerestablishmentIndian shipownerintermediary
Appears in 500 instruments
10Composition levy10Composition levy10Composition levy10Composition levy10Composition levy10Composition levy11Power to grant Exemption111Procedure before Appellate Tribunal116Appearance by authorised representative122Penalty for certain offences122APenalty for failure to register certain machines used in manufacture of goods as per special procedure139Migration of existing taxpayers140Transitional arrangements for input tax credit141Transitional provisions relating to job work142Miscellaneous transitional provisions143Job work procedure143Job work procedure148Special procedure for certain processes149Goods and services tax compliance rating150Obligation to furnish information return158AConsent based sharing of information furnished by taxable person16Eligibility and conditions for taking input tax credit16Eligibility and conditions for taking input tax credit16Eligibility and conditions for taking input tax credit16Eligibility and conditions for taking input tax credit16Eligibility and conditions for taking input tax credit16Eligibility and conditions for taking input tax credit16Eligibility and conditions for taking input tax credit16Eligibility and conditions for taking input tax credit169Service of notice in certain circumstances17Apportionment of credit and blocked credits171Antiprofiteering measure.- **171Antiprofiteering measure.- **171Antiprofiteering measure.- **18Availability of credit in special circumstances2Definitions2Definitions2Definitions2(107)taxable person2(94)registered person20Manner of distribution of credit by Input Service Distributor22Persons liable for registration22Persons liable for registration22Persons liable for registration22Persons liable for registration24Compulsory registration in certain cases25Procedure for registration25Procedure for registration25Procedure for registration28Amendment of registration29Cancellation or suspension of registration29Cancellation or suspension of registration29Cancellation or suspension of registration29Cancellation or suspension of registration30Revocation of cancellation of registration30Revocation of cancellation of registration31Tax invoice31Tax invoice31AFacility of digital payment to recipient32Prohibition of unauthorised collection of tax34Credit and debit notes35Accounts and other records35Accounts and other records36Period of retention of accounts37Furnishing details of outward supplies37Furnishing details of outward supplies38Communication of details of inward supplies and input tax credit39Furnishing of returns40First return41Availment of input tax credit44Annual return45Final return46Notice to return defaulters47Levy of late fee48Goods and services tax practitioners49Payment of tax, interest, penalty and other amounts49Payment of tax, interest, penalty and other amounts50Interest on delayed payment of tax50Interest on delayed payment of tax52Collection of tax at source52Collection of tax at source52Collection of tax at source52Collection of tax at source54Refund of tax.- **54Refund of tax.- **59Self-assessment60Provisional assessment61Scrutiny of returns61Scrutiny of returns62Assessment of non-filers of returns62Assessment of non-filers of returns62Assessment of non-filers of returns65Audit by tax authorities65Audit by tax authorities66Special audit66Special audit71Access to business premises77Tax wrongfully collected and paid to Central Government or State Government85Liability in case of transfer of business9Levy and collection9Levy and collection9Levy and collection94Liability in other cases95Definitions of Advance Ruling97Application for advance rulingIIActivities or transactions to be treated as supply of goods or supply of services
Notification 11/2017-ITNotification
1provision, 1 occurrenceNotification 11/2017-UTTNotification
1provision, 1 occurrenceNotification 12/2017-CTNotification
1provision, 1 occurrenceNotification 12/2017-UTTNotification
1provision, 1 occurrenceNotification 13/2017-UTTNotification
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1provision, 1 occurrenceNotification 15/2017-UTTNotification
1provision, 1 occurrenceNotification 16/2017-CTNotification
1provision, 3 occurrencesNotification 17/2017-CTNotification
1provision, 3 occurrencesNotification 2/2017-UTTNotification
1provision, 2 occurrencesNotification 22/2017-CTNotification
1provision, 1 occurrenceNotification 23/2017-CTNotification
1provision, 8 occurrencesNotification 28/2017-CTNotification
1provision, 1 occurrenceNotification 3/2017-CTNotification
1provision, 66 occurrencesNotification 34/2017-CTNotification
1provision, 2 occurrencesNotification 35/2017-CTNotification
1provision, 1 occurrenceNotification 37/2017-CTNotification
1provision, 5 occurrencesNotification 39/2017-CTNotification
1provision, 1 occurrenceNotification 40/2017-CTNotification
1provision, 3 occurrencesNotification 44/2017-CTNotification
1provision, 1 occurrenceNotification 45/2017-CTNotification
1provision, 2 occurrencesNotification 48/2017-CTNotification
1provision, 3 occurrencesNotification 5/2017-ITNotification
1provision, 1 occurrenceNotification 50/2017-CTNotification
1provision, 1 occurrenceNotification 55/2017-CTNotification
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1provision, 2 occurrencesNotification 58/2017-CTNotification
1provision, 1 occurrenceNotification 64/2017-CTNotification
1provision, 2 occurrencesNotification 66/2017-CTNotification
1provision, 2 occurrencesNotification 67/2017-CTNotification
1provision, 1 occurrenceNotification 7/2017-CTNotification
1provision, 2 occurrencesNotification 7/2017-ITNotification
1provision, 2 occurrencesNotification 71/2017-CTNotification
1provision, 2 occurrencesNotification 72/2017-CTNotification
1provision, 1 occurrenceNotification 73/2017-CTNotification
1provision, 2 occurrencesNotification 75/2017-CTNotification
1provision, 3 occurrencesNotification 8/2017-CTNotificationSuperseded
1provision, 4 occurrencesNotification 4/2018-ITNotification
1provision, 1 occurrenceNotification 14/2018-CTNotification
1provision, 1 occurrenceNotification 16/2018-CTNotification
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1provision, 2 occurrencesNotification 18/2018-CTNotification
1provision, 1 occurrenceNotification 21/2018-CTNotification
1provision, 4 occurrencesNotification 22/2018-CTNotification
1provision, 2 occurrencesNotification 26/2018-CTNotification
1provision, 2 occurrencesNotification 28/2018-CTNotification
1provision, 2 occurrencesNotification 3/2018-CTNotification
1provision, 14 occurrencesNotification 3/2018-ITNotification
1provision, 1 occurrenceNotification 31/2018-CTNotification
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1provision, 1 occurrenceNotification 36/2018-CTNotification
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1provision, 3 occurrencesNotification 4/2018-CTNotification
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1provision, 5 occurrencesNotification 44/2018-CTNotification
1provision, 1 occurrenceNotification 48/2018-CTNotification
1provision, 2 occurrencesNotification 49/2018-CTNotification
1provision, 4 occurrencesNotification 5/2018-CTNotification
1provision, 2 occurrencesNotification 56/2018-CTNotification
1provision, 1 occurrenceNotification 6/2018-CTNotification
1provision, 2 occurrencesNotification 60/2018-CTNotification
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1provision, 2 occurrencesNotification 63/2018-CTNotification
1provision, 3 occurrencesNotification 64/2018-CTNotification
1provision, 1 occurrenceNotification 65/2018-CTNotification
1provision, 1 occurrenceNotification 66/2018-CTNotification
1provision, 1 occurrenceNotification 7/2018-CTNotification
1provision, 1 occurrenceNotification 75/2018-CTNotification
1provision, 1 occurrenceNotification 76/2018-CTNotification
1provision, 3 occurrencesNotification 77/2018-CTNotification
1provision, 1 occurrenceNotification 3/2019-CTNotification
1provision, 21 occurrencesNotification 4/2019-ITNotification
1provision, 1 occurrenceNotification 9/2019-CTNotification
1provision, 1 occurrenceNotification 10/2019-CTNotification
1provision, 1 occurrenceNotification 11/2019-CTNotification
1provision, 3 occurrencesNotification 12/2019-CTNotification
1provision, 1 occurrenceNotification 13/2019-CTNotification
1provision, 1 occurrenceNotification 14/2019-CTNotification
1provision, 4 occurrencesNotification 18/2019-CTNotification
1provision, 1 occurrenceNotification 2/2019-UTTNotification
1provision, 1 occurrenceNotification 20/2019-CTNotification
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1provision, 1 occurrenceNotification 24/2019-CTNotification
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1provision, 3 occurrencesNotification 28/2019-CTNotification
1provision, 1 occurrenceNotification 29/2019-CTNotification
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1provision, 3 occurrencesNotification 31/2019-CTNotification
1provision, 9 occurrencesNotification 33/2019-CTNotification
1provision, 7 occurrencesNotification 37/2019-CTNotification
1provision, 2 occurrencesNotification 38/2019-CTNotification
1provision, 2 occurrencesNotification 40/2019-CTNotification
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1provision, 2 occurrencesNotification 44/2019-CTNotification
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1provision, 5 occurrencesNotification 49/2019-CTNotification
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1provision, 3 occurrencesNotification 72/2019-CTNotification
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1provision, 2 occurrencesNotification 77/2019-CTNotification
1provision, 1 occurrenceNotification 78/2019-CTNotification
1provision, 1 occurrenceNotification 8/2019-CTNotification
1provision, 1 occurrenceNotification 2/2020-CTNotification
1provision, 2 occurrencesNotification 2/2020-UTTNotification
1provision, 2 occurrencesNotification 5/2020-ITNotification
1provision, 2 occurrencesNotification 6/2020-CTNotification
1provision, 2 occurrencesNotification 6/2020-ITNotification
1provision, 1 occurrenceNotification 9/2020-CTNotification
1provision, 1 occurrenceNotification 1/2020-UTTNotification
1provision, 2 occurrencesNotification 10/2020-CTNotification
1provision, 4 occurrencesNotification 11/2020-CTNotification
1provision, 6 occurrencesNotification 14/2020-CTNotification
1provision, 4 occurrencesNotification 16/2020-CTNotification
1provision, 3 occurrencesNotification 20/2020-CTNotification
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1provision, 1 occurrenceNotification 25/2020-CTNotification
1provision, 2 occurrencesNotification 26/2020-CTNotification
1provision, 1 occurrenceNotification 27/2020-CTNotification
1provision, 3 occurrencesNotification 28/2020-CTNotification
1provision, 1 occurrenceNotification 29/2020-CTNotification
1provision, 1 occurrenceNotification 3/2020-ITNotification
1provision, 2 occurrencesNotification 30/2020-CTNotification
1provision, 1 occurrenceNotification 31/2020-CTNotification
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1provision, 2 occurrencesNotification 33/2020-CTNotification
1provision, 1 occurrenceNotification 38/2020-CTNotification
1provision, 5 occurrencesNotification 39/2020-CTNotification
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1provision, 3 occurrencesNotification 46/2020-CTNotification
1provision, 1 occurrenceNotification 48/2020-CTNotification
1provision, 4 occurrencesNotification 50/2020-CTNotification
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1provision, 1 occurrenceNotification 57/2020-CTNotification
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1provision, 3 occurrencesNotification 67/2020-CTNotification
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1provision, 3 occurrencesNotification 75/2020-CTNotification
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1provision, 8 occurrencesNotification 85/2020-CTNotification
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1provision, 1 occurrenceNotification 1/2021-CTNotification
1provision, 3 occurrencesNotification 7/2021-CTNotification
1provision, 2 occurrencesNotification 9/2021-CTNotification
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1provision, 2 occurrencesNotification 19/2021-CTNotification
1provision, 7 occurrencesNotification 20/2021-CTNotification
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1provision, 1 occurrenceNotification 27/2021-CTNotification
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1provision, 4 occurrencesNotification 31/2021-CTNotification
1provision, 1 occurrenceNotification 35/2021-CTNotification
1provision, 4 occurrencesNotification 40/2021-CTNotification
1provision, 6 occurrencesNotification 8/2022-CTNotification
1provision, 2 occurrencesNotification 10/2022-CTNotification
1provision, 1 occurrenceNotification 19/2022-CTNotification
1provision, 4 occurrencesNotification 21/2022-CTNotification
1provision, 1 occurrenceNotification 23/2022-CTNotification
1provision, 1 occurrenceNotification 25/2022-CTNotification
1provision, 1 occurrenceDPDP ActActPartially commenced
1provision, 1 occurrenceNotification 1/2023-ITNotification
1provision, 1 occurrenceNotification 2/2023-CTNotification
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1provision, 3 occurrencesNotification 6/2023-CTNotification
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1provision, 1 occurrenceNotification 11/2023-CTNotification
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1provision, 1 occurrenceNotification 17/2023-CTNotification
1provision, 1 occurrenceNotification 20/2023-CTNotification
1provision, 1 occurrenceNotification 29/2023-CTNotification
1provision, 1 occurrenceNotification 32/2023-CTNotification
1provision, 1 occurrenceNotification 34/2023-CTNotification
1provision, 1 occurrenceNotification 50/2023-CTNotification
1provision, 1 occurrenceNotification 51/2023-CTNotification
1provision, 9 occurrencesNotification 55/2023-CTNotification
1provision, 1 occurrence