GST REGISTRATION IN NOIDA I GST RETURN FILING SERVICES IN NOIDA Levy (i) Section 9 of CGST Act, 2017 (ii) Section 5 of IGST Act, 2017 (iii) Section 7 of UTGST Act, 2017 & gt; Levy of GST on forward charge & gt; Levy of GST on reverse charge & gt; Levy on e-commerce operator for Specified services