GST Law SCHEDULE I
MATTERS TO BE TREATED AS SUPPLY EVEN IF MADE WITHOUT
CONSIDERATION
[IN TERMS OF CLAUSE (c) OF SUBSECTION (1) OF SECTION 3]
1. Permanent transfer/disposal of business assets where input tax credit has been
availed on such assets.
2. Supply of goods or services between related persons, or between distinct
persons as specified in section 10, when made in the course or furtherance of
business.
3. Supply of goods—
(a) by a principal to his agent where the agent undertakes to supply such goods on
behalf of the principal, or
(b) by an agent to his principal where the agent undertakes to receive such goods on
behalf of the principal.
4. Importation of services by a taxable person from a related person or from any of
his other establishments outside India, in the course or furtherance of business.
Useful Information Hyperlinks:
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Orders of Appellate Tribunal, Sec 113 of CGST Act, 2017
Sec 106 of CGST Act, 2017 Procedure of Authority and Appellate Authority
Section 102 of CGST Act, 2017 Rectification of advance ruling
Sec 98 of CGST Act, 2017 Procedure on receipt of application
Authority for advance ruling, Section 96 of CGST Act, 2017
Section 94 of CGST Act, 2017 Liability in other cases
Liability to pay tax, interest or penalty in certain cases, Sec 93 CGST Act
Section 90 Liability of partners of firm to pay tax, CGST Act, 2017
Liability of agent and principal, Sec 86 of CGST Act, 2017
Provisional attachment to protect revenue in certain cases, Sec 83 of CGST Act, 2017
Recovery of tax, Section 79 of CGST Act, 2017
Tax wrongfully collected and paid to Central Government or State Government, Sec 77 of CGST Act, 2017
Section 74 Determination of tax not paid, CGST Act, 2017
Officers to assist proper officers, Sec 72 of CGST Act, 2017
Inspection of goods in movement, Sec 68 of CGST Act, 2017
Section 67 of CGST Act, 2017 Power of inspection, search and seizure
Section 20 of IGST Act,2017 Application of provisions
Tax wrongfully collected and paid to Central Government or State Government, IGST Act,2017
Zero rated supply, section 16 of IGST Act,2017
section 14 of IGST Act,2017, Special provision for payment of tax by a supplier
Section 59 of CGST Act, 2017 Self-assessment
Consumer Welfare Fund, Section 57 of CGST Act, 2017
Refund of tax, Sec 54 of CGST Act, 2017
Transfer of input tax credit, Section 53 of CGST Act, 2017
Tax deduction at source, Sec 51 of CGST Act, 2017
Interest on delayed payment of tax, Section 50 of CGST Act, 2017
Power to grant exemption from tax under section 6 of IGST Act,2017
Section 47 of CGST Act, 2017 Levy of late fee
Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances, IGST Act 2017
Section 42 of CGST Act, 2017 Matching, reversal and reclaim of input tax credit
Power to grant exemption from tax, UTGST Act 2017
Section 6 of UTGST Act, 2017
Authorization of Officers, UTGST Act 2017
Period of retention of accounts, Sec 36 of CGST Act, 2017
Procedure for obtaining Registration number of GSTIN
Procedures to get GST Registration number for IT exempted proprietorship firms.
Process of application for registration under GST Act to obtain GSTIN
Different application Forms for registration under Goods and Service Tax Act (GSTIN)
Application for registration under GST Act to obtain GSTIN
GST registration and returns filing procedures for PSUs and Government entities
Re-registration of GST, Goods and Service Tax.
Registration procedures and formalities to obtain GSTIN
How many digits in GSTIN under Goods and Service Tax registration
Would multiple registration be allowed under Goods and Service Tax (GSTIN)?
Cancellation of registration of GST
All about registration of GST in India, FAQ
Cancellation of GST Registration in India, FAQ
Can a person without GST registration claim ITC?
Why separate Registration of GST in each state in India, for each business.
Latest date to file GST registration in India
Procedures to obtain GST registration for non-resident taxable person
When can an exporter release bill of lading from shipping company?
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OBJECTIVES OF CUSTOMS CONTROL for EXPORT GOODS
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What is legalization of documents by embassy?
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How to book empty container for factory/CFS/ICD/port stuffing
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How to differentiate BL and HBL?