value
Defined in 1 provision, side by side
The words as enacted
Used in the definitions of 0 other terms
No definition held uses this word.
Appears in 255 instruments
IT Act 1961ActRepealed
1provision, 3 occurrencesDemonetisation notificationNotificationSuperseded
1provision, 1 occurrence117Tax or duty credit carried forward under any existing law or on goods held in stock on the appointed day118Declaration to be made under clause (c) of sub-section (11) of section142118Declaration to be made under clause (c) of sub-section (11) of section142138Information to be furnished prior to commencement of movement of goods and generation of e-way bill. - **138Information to be furnished prior to commencement of movement of goods and generation of e-way bill. - **138Information to be furnished prior to commencement of movement of goods and generation of e-way bill. - **138Information to be furnished prior to commencement of movement of goods and generation of e-way bill. - **138FInformation to be furnished in case of intra-State movement of gold, precious stones, etc. and generation of e-way bills thereof140Bond and security for release of seized goods144Recovery by sale of goods under the control of proper officer144ARecovery of penalty by sale of goods or conveyance detained or seized in transit147Recovery by sale of movable or immovable property27Value of supply of goods or services where the consideration is not wholly in money28Value of supply of goods or services or both between distinct or related persons, other than through an agent28Value of supply of goods or services or both between distinct or related persons, other than through an agent29Value of supply of goods made or received through an agent30Value of supply of goods or services or both based on cost31Residual method for determination of value of supply of goods or services or both31AValue of supply in case of lottery, betting, gambling and horse racing31BValue of supply in case of online gaming including online money gaming31CValue of supply of actionable claims in case of casino31DValue of supply of goods on basis of retail sale price32Determination of value in respect of certain supplies32AValue of supply in cases where Kerala Flood Cess is applicable33Value of supply of services in case of pure agent34Rate of exchange of currency, other than Indian rupees, for determination of value35Value of supply inclusive of integrated tax, central tax, State tax, Union territory tax36Documentary requirements and conditions for claiming input tax credit36Documentary requirements and conditions for claiming input tax credit36Documentary requirements and conditions for claiming input tax credit37Reversal of input tax credit in the case of non-payment of consideration39Procedure for distribution of input tax credit by Input Service Distributor39Procedure for distribution of input tax credit by Input Service Distributor40Manner of claiming credit in special circumstances40Manner of claiming credit in special circumstances41Transfer of credit on sale, merger, amalgamation, lease or transfer of a business41Transfer of credit on sale, merger, amalgamation, lease or transfer of a business41ATransfer of credit on obtaining separate registration for multiple places of business within a State or Union territory42Manner of determination of input tax credit in respect of inputs or input services and reversal thereof43Manner of determination of input tax credit in respect of capital goods and reversal thereof in certain cases43Manner of determination of input tax credit in respect of capital goods and reversal thereof in certain cases44Manner of reversal of credit under special circumstances45Conditions and restrictions in respect of inputs and capital goods sent to the job worker46Tax invoice49Bill of supply49Bill of supply49Bill of supply53Revised tax invoice and credit or debit notes54Tax invoice in special cases54Tax invoice in special cases54Tax invoice in special cases55Transportation of goods without issue of invoice55Transportation of goods without issue of invoice56Maintenance of accounts by registered persons59Form and manner of furnishing details of outward supplies78Matching of details furnished by the e-Commerce operator with the details furnished by the supplier78Matching of details furnished by the e-Commerce operator with the details furnished by the supplier86BRestrictions on use of amount available in electronic credit ledger86BRestrictions on use of amount available in electronic credit ledger89Application for refund of tax, interest, penalty, fees or any other amount89Application for refund of tax, interest, penalty, fees or any other amount89Application for refund of tax, interest, penalty, fees or any other amount89Application for refund of tax, interest, penalty, fees or any other amount89Application for refund of tax, interest, penalty, fees or any other amount89Application for refund of tax, interest, penalty, fees or any other amount89Application for refund of tax, interest, penalty, fees or any other amount98Provisional Assessment
Notification 10/2017-ITNotification
1provision, 1 occurrenceNotification 17/2017-CTNotification
1provision, 3 occurrencesNotification 3/2017-CTNotification
1provision, 5 occurrencesNotification 32/2017-CTNotification
1provision, 2 occurrencesNotification 34/2017-CTNotification
1provision, 2 occurrencesNotification 45/2017-CTNotification
1provision, 4 occurrencesNotification 47/2017-CTNotification
1provision, 4 occurrencesNotification 5/2017-UTTNotification
1provision, 4 occurrencesNotification 55/2017-CTNotification
1provision, 2 occurrencesNotification 6/2017-UTTNotification
1provision, 3 occurrencesNotification 65/2017-CTNotification
1provision, 1 occurrenceNotification 7/2017-UTTNotification
1provision, 3 occurrencesNotification 75/2017-CTNotification
1provision, 5 occurrencesNotification 8/2017-ITNotification
1provision, 2 occurrencesNotification 8/2017-UTTNotification
1provision, 3 occurrencesNotification 9/2017-UTTNotification
1provision, 3 occurrencesNotification 2/2018-ITNotification
1provision, 1 occurrenceNotification 4/2018-ITNotification
1provision, 23 occurrencesNotification 12/2018-UTTNotification
1provision, 1 occurrenceNotification 13/2018-UTTNotification
1provision, 1 occurrenceNotification 2/2018-UTTNotification
1provision, 1 occurrenceNotification 21/2018-CTNotification
1provision, 5 occurrencesNotification 26/2018-CTNotification
1provision, 3 occurrencesNotification 27/2018-CTNotification
1provision, 2 occurrencesNotification 3/2018-CTNotification
1provision, 28 occurrencesNotification 3/2018-ITNotification
1provision, 1 occurrenceNotification 3/2018-UTTNotification
1provision, 1 occurrenceNotification 39/2018-CTNotification
1provision, 5 occurrencesNotification 4/2018-UTTNotification
1provision, 1 occurrenceNotification 5/2018-UTTNotification
1provision, 1 occurrenceNotification 52/2018-CTNotification
1provision, 1 occurrenceNotification 56/2018-CTNotification
1provision, 1 occurrenceNotification 6/2018-UTTNotification
1provision, 1 occurrenceCircular 105/24/2019-GSTCircularWithdrawn
1provision, 2 occurrencesNotification 3/2019-CTNotification
1provision, 4 occurrencesNotification 20/2019-CTNotification
1provision, 3 occurrencesNotification 31/2019-CTNotification
1provision, 9 occurrencesNotification 33/2019-CTNotification
1provision, 2 occurrencesNotification 2/2020-CTNotification
1provision, 19 occurrencesNotification 8/2020-CTNotification
1provision, 2 occurrencesNotification 16/2020-CTNotification
1provision, 4 occurrencesNotification 82/2020-CTNotification
1provision, 4 occurrencesNotification 94/2020-CTNotification
1provision, 1 occurrenceNotification 30/2021-CTNotification
1provision, 1 occurrenceNotification 40/2021-CTNotification
1provision, 4 occurrencesNotification 14/2022-CTNotification
1provision, 8 occurrencesNotification 19/2022-CTNotification
1provision, 4 occurrencesNotification 45/2023-CTNotification
1provision, 6 occurrencesNotification 52/2023-CTNotification
1provision, 1 occurrenceNotification 4/2024-CTNotification
1provision, 4 occurrencesNotification 20/2024-CTNotification
1provision, 1 occurrenceNotification 13/2025-CTNotification
1provision, 7 occurrencesNotification 20/2025-CTNotification
1provision, 2 occurrences