The point at which the liability to charge tax arises is called as the_________...

The supplier registered under Composition Levy Scheme cannot _________...

The term Goods under GST does not include:...

Abhijit Sen is engaged in running a textile showroom at Gangtok (Sikkim). In order to avail composition scheme under GST law , his aggregate turnover in the preceding financial year should not have exceeded:...

An old mobile phone is exchanged for a new one and some additional cash has been paid. It is_________...

For the purpose of eligibility for composition scheme , the following particulars are given: (i) Intra-State supply of NIL rated goods = Rs.46 ,00 ,000 (ii) Intra-State supplies made under forward charge = Rs.95 ,00 ,000 (iii) Intra-State supplies of exempted goods = Rs.9 ,00 ,000 (iv) Inward suppli...

_________ of CGST Act , 2017 lists down the activities which shall be treated neither as supply of goods nor as supply of services....

Composition Scheme is available to _________...

As per Schedule I , any kind of disposal or transfer of business assets made by an entity on permanent basis qualifies as supply , even though it is without consideration. This provision would apply only if _________...

With effect from 1-4-2019 , the eligibility turnover limit for Composition Scheme is enhanced from Rs. 1 Crore to _________...