Acts – CGST

Schedule III

ACTIVITIES OR TRANSACTIONS WHICH SHALL BE TREATED NEITHER AS A SUPPLY OF GOODS NOR A SUPPLY OF SERVICES

ACTIVITIES OR TRANSACTIONS TO BE TREATED AS SUPPLY OF GOODS OR SUPPLY OF SERVICES

ACTIVITIES TO BE TREATED AS SUPPLY EVEN IF MADE WITHOUT CONSIDERATION

Concent based sharing of information furnished by taxable person

Transfer of certain amounts

Order of utilisation of input tax credit

Utilisation of input tax credit subject to certain conditions

Procedure for furnishing return and availing input tax credit [Omitted]

Facility of digital payment to recipient

Power of Government to extend time limit in special circumstances
Click to download Section 168A