|
gptkbp:instanceOf
|
Indian legislation
|
|
gptkbp:administeredBy
|
gptkb:Central_Board_of_Indirect_Taxes_and_Customs
|
|
gptkbp:amendedBy
|
gptkb:101st_Amendment_of_the_Constitution_of_India
gptkb:various_Finance_Acts
|
|
gptkbp:annualReturn
|
required
|
|
gptkbp:antiProfiteeringAuthority
|
National Anti-Profiteering Authority
|
|
gptkbp:appealProvisions
|
Section 107 to Section 121
|
|
gptkbp:appliesTo
|
all of India (after amendment)
all of India except Jammu and Kashmir (initially)
|
|
gptkbp:auditedBy
|
required for turnover above threshold
|
|
gptkbp:compliancePortal
|
gptkb:Goods_and_Services_Tax_Network_(GSTN)
|
|
gptkbp:composition
|
available for small taxpayers
|
|
gptkbp:country
|
gptkb:India
|
|
gptkbp:dateEnacted
|
1 July 2017
|
|
gptkbp:dividesTax
|
gptkb:CGST
gptkb:IGST
gptkb:SGST
gptkb:UTGST
|
|
gptkbp:enactedBy
|
gptkb:Parliament_of_India
|
|
gptkbp:eWayBill
|
mandatory for movement of goods above threshold
|
|
gptkbp:excludes
|
certain goods and services
|
|
gptkbp:features
|
destination-based tax
input tax credit
compliance through GSTN
one nation, one tax
|
|
https://www.w3.org/2000/01/rdf-schema#label
|
GST Act, 2017
|
|
gptkbp:inputServiceDistributor
|
provisions included
|
|
gptkbp:inputTaxCredit
|
available on eligible inputs
|
|
gptkbp:officialName
|
gptkb:Goods_and_Services_Tax_Act,_2017
|
|
gptkbp:penaltyProvisions
|
Section 122 to Section 138
|
|
gptkbp:placeOfSupplyRules
|
defined for goods and services
|
|
gptkbp:purpose
|
to implement Goods and Services Tax in India
|
|
gptkbp:relatedTo
|
gptkb:Central_Goods_and_Services_Tax_Act,_2017
gptkb:State_Goods_and_Services_Tax_Acts
gptkb:Union_Territory_Goods_and_Services_Tax_Act,_2017
Integrated Goods and Services Tax Act, 2017
|
|
gptkbp:repealedBy
|
gptkb:Central_Sales_Tax
gptkb:Service_Tax
gptkb:Value_Added_Tax_(VAT)
gptkb:Central_Excise_Act,_1944
|
|
gptkbp:replacedBy
|
multiple indirect taxes
|
|
gptkbp:reverseChargeMechanism
|
applicable in certain cases
|
|
gptkbp:taxSlabs
|
5%
0%
12%
28%
18%
|
|
gptkbp:taxStatus
|
indirect tax
|
|
gptkbp:TCSProvisions
|
Section 52
|
|
gptkbp:TDSProvisions
|
Section 51
|
|
gptkbp:threshold
|
Rs. 10 lakhs (special category states)
Rs. 20 lakhs (general)
|
|
gptkbp:timeOfSupplyRules
|
defined for goods and services
|
|
gptkbp:bfsParent
|
gptkb:GSTIN_(Goods_and_Services_Tax_Identification_Number)
gptkb:State_GST
|
|
gptkbp:bfsLayer
|
7
|