State Goods and Services Tax Acts

GPTKB entity

Statements (26)
Predicate Object
gptkbp:instanceOf gptkb:legislation
gptkbp:amendedBy various state amendment acts
gptkbp:appliesTo intra-state supply of goods and services
gptkbp:category Tax law in India
gptkbp:compatibleWith inter-state supply of goods and services
gptkbp:dateEnacted 2017
gptkbp:enactedBy gptkb:State_Legislatures_of_India
gptkbp:enforcedBy State Tax Departments
https://www.w3.org/2000/01/rdf-schema#label State Goods and Services Tax Acts
gptkbp:language English
regional languages
gptkbp:partOf Goods and Services Tax regime in India
gptkbp:providesFor input tax credit
anti-profiteering measures
assessment and audit
composition scheme
filing of GST returns
inspection, search, and seizure
offences and prosecution
penalties and appeals
registration of taxpayers
gptkbp:purpose levy and collection of GST by states
gptkbp:relatedTo gptkb:Central_Goods_and_Services_Tax_Act,_2017
gptkbp:replacedBy state-level VAT laws
gptkbp:bfsParent gptkb:GST_Act
gptkbp:bfsLayer 6