Tax period under GST

What is Tax period under GST

 

In this article, the information about Tax period is explained here.

Tax Period

“Tax period” means the period for which the return is required to be furnished under the Central Goods and Service Tax Act, 2017.

Every registered person who has made outward supplies in the period between the date on which he became liable to registration till the date on which registration has been granted shall declare the same in the first return furnished by him after grant of registration.

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Section 1 of UTGST Act 2017       

Section 172 of CGST Act, 2017 Removal of difficulties

Section 170 Rounding off of tax, CGST Act, 2017

Sec 168 of CGST Act, 2017 Power to issue instructions or directions          

Section 163 of CGST Act, 2017 Levy of fee            

Publication of information in respect of persons in certain cases, Section 159 of CGST Act, 2017 

Section 156 Persons deemed to be public servants, CGST Act, 2017         

Power to collect statistics, Section 151 of CGST Act, 2017              

Goods and services tax compliance rating, Sec 149 of CGST Act, 2017

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