What The Constitution (One Hundred and First Amendment) Act, 2016, and The Central Goods and Services Tax Act, 2017, Integrated Goods and Services Tax Act, 2017, and Union Territory Goods and Services Tax Act, 2017 requires
The India Goods and Services Tax (GST) 2017 establishes a dual GST model (CGST/SGST/IGST), mandates e-invoicing for taxpayers with aggregate turnover above ₹5 crore, requires annual return filing (GSTR-9), implements reverse charge mechanism on specified supplies, enforces input tax credit matching via GSTR-2B, and extends GST to digital services supplied by non-residents under OIDAR provisions. Applies to all suppliers of goods and services in India with turnover exceeding prescribed thresholds under Section 22 of CGST Act, 2017.
Pillar: Tax & Transfer Pricing · Authority: Ministry of Law and Justice, Government of India · Version: 1.0.1 · Last updated:
Primary source: https://www.gst.gov.in/department/act
SHA-256 integrity: ab2cd5b0d7571cb633bf35b90769f8ef96afac5d966ad52c67b1e19dc941f424
Primary Citations — 5 traced to source
- The Constitution (One Hundred and First Amendment) Act, 2016, https://www.indiacode.nic.in/handle/123456789/17088, Act No. 1 of 2017, 2017
- Central Goods and Services Tax Act, 2017, https://www.gst.gov.in/department/act, Section 22, 2017
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