Statements (56)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
Indian legislation
|
| gptkbp:administeredBy |
gptkb:Central_Board_of_Indirect_Taxes_and_Customs
|
| gptkbp:amendedBy |
gptkb:Finance_Act,_2020
gptkb:Finance_Act,_2021 gptkb:Finance_Act,_2023 gptkb:Finance_Act,_2018 gptkb:Finance_Act,_2019 Finance Act, 2022 |
| gptkbp:appliesTo |
India (except Jammu and Kashmir, initially)
|
| gptkbp:chapter |
gptkb:audit
Administration Refunds Preliminary Registration Transitional Provisions Assessment Returns Miscellaneous Accounts and Records Advance Ruling Appeals and Revision Demands and Recovery Input Tax Credit Inspection, Search, Seizure and Arrest Levy and Collection of Tax Liability to Pay in Certain Cases Offences and Penalties Payment of Tax Tax Invoice, Credit and Debit Notes Time and Value of Supply |
| gptkbp:citation |
Act No. 12 of 2017
|
| gptkbp:dateEnacted |
2017-04-12
|
| gptkbp:enactedBy |
gptkb:Parliament_of_India
|
| gptkbp:fullName |
gptkb:Central_Goods_and_Services_Tax_Act,_2017
|
| gptkbp:governs |
Goods and Services Tax in India
|
| https://www.w3.org/2000/01/rdf-schema#label |
CGST Act, 2017
|
| gptkbp:language |
gptkb:Hindi
English |
| gptkbp:numberOfSchedules |
3
|
| gptkbp:purpose |
Levy and collection of tax on intra-state supply of goods and services
|
| gptkbp:relatedLegislation |
gptkb:IGST_Act,_2017
gptkb:SGST_Act,_2017 gptkb:UTGST_Act,_2017 |
| gptkbp:repealedBy |
Central Excise Act, 1944 (partially)
|
| gptkbp:replacedBy |
gptkb:Central_Excise_Duty
gptkb:Service_Tax CST (Central Sales Tax) VAT (for central taxes) |
| gptkbp:section |
174
|
| gptkbp:shortName |
CGST Act
|
| gptkbp:startDate |
2017-07-01
|
| gptkbp:taxStatus |
Indirect tax
|
| gptkbp:website |
https://www.cbic.gov.in/htdocs-cbec/gst/index
|
| gptkbp:bfsParent |
gptkb:Central_Goods_and_Services_Tax_Act,_2017_(India)
gptkb:UTGST_Act,_2017 |
| gptkbp:bfsLayer |
7
|