IndiaAuditLens
GST law, provision by provision, with its source.
For CAs and their teams: the text as CBIC serves it, a plain explanation, the amendment history, the questions to answer on an engagement file, and the circulars and notifications that cite it.
The library today
- 20 acts and rule sets
- 552 provisions, text as CBIC serves it
- 11 explained pages so far
Section 16 of the CGST Act, 2017
- 16(2)(aa): Supplier furnished the details, and they were communicated to the recipient (from 1 January 2022).
- 16(2), second proviso: Supplier not paid value and tax within one hundred and eighty days of the invoice: an amount equal to the credit availed is paid with interest; credit again on payment.
- 16(4): No credit after 30 November following the financial year, or the annual return if earlier.
How to find a provision
- Pick the act or rules: Start from the GST library: the CGST Act, the CGST Rules and the other GST acts and rules.
- Find the section: Each act lists every section by chapter, with its title, so you can scan Chapter V for input tax credit.
- Read and check the file: An explained page opens with "At a glance", then the text, the questions to answer and the circulars.
Acts
- Central Goods and Services Tax Act, 2017 (193 provisions · 9 explained pages)
- Integrated Goods and Services Tax Act, 2017 (29 provisions)
- Union Territory Goods and Services Tax Act, 2017 (29 provisions)
- Constitution (One Hundred and First Amendment) Act, 2016 (20 provisions)
- GST (Compensation to States) Act, 2017 (16 provisions)
- CGST and IGST amendment and extension acts (5 acts · 18 provisions)
Rules
- Central Goods and Services Tax Rules, 2017 (213 provisions · 2 explained pages)
- GST Settlement of Funds Rules, 2017 (11 provisions)
- Integrated Goods and Services Tax Rules, 2017 (9 provisions)
- Compensation Cess rules (2 rule sets · 4 provisions)
- UTGST rules for five union territories (5 rule sets · 10 provisions)
Source
- Law text as served by CBIC; the Gazette is the legal source. Not legal advice.