Klickon GST World - Just About GST - Goods & Services Tax GST (India), What is GST?

S.No	Section	Section Title	View
1	Section 1	Short title, extent and commencement.	View
2	Section 2	Definitions	View
3	Section 3	Officers under this Act	View
4	Section 4	Appointment of officers	View
5	Section 5	Powers of officers.	View
6	Section 6	Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances	View
7	Section 7	Scope of supply	View
8	Section 8	Tax liability on composite and mixed supplies	View
9	Section 9	Levy and collection	View
10	Section 10	Composition Levy	View
11	Section 11	Power to grant exemption from tax	View
12	Section 12	Time of supply of goods	View
13	Section 13	Time of supply of services	View
14	Section 14	Change in rate of tax in respect of supply of goods or services	View
15	Section 15	Value of taxable supply	View
16	Section 16	Eligibility and conditions for taking input tax credit.	View
17	Section 17	Apportionment of credit and blocked credits	View
18	Section 18	Availability of credit in special circumstances	View
19	Section 19	Taking input tax credit in respect of inputs and capital goods sent for job work	View
20	Section 20	Manner of distribution of credit by Input Service Distributor	View
21	Section 21	Manner of recovery of credit distributed in excess	View
22	Section 22	Persons liable for registration	View
23	Section 23	Persons not liable for registration	View
24	Section 24	Compulsory registration in certain cases	View
25	Section 25	Procedure for registration	View
26	Section 26	Deemed registration	View
27	Section 27	Special provisions relating to casual taxable person and non-resident taxable person	View
28	Section 28	Amendment of registration	View
29	Section 29	Cancellation of registration	View
30	Section 30	Revocation of cancellation of registration	View
31	Section 31	Tax invoice	View
32	Section 31A	Facility of digital payment to recipient.	View
33	Section 32	Prohibition of unauthorised collection of tax	View
34	Section 33	Amount of tax to be indicated in tax invoice and other documents	View
35	Section 34	Credit and debit notes	View
36	Section 35	Accounts and other records	View
37	Section 36	Period of retention of accounts	View
38	Section 37	Furnishing details of outward supplies	View
39	Section 38	Furnishing details of inward supplies	View
40	Section 39	Furnishing of returns	View
41	Section 40	First return	View
42	Section 41	Claim of input tax credit and provisional acceptance thereof	View
43	Section 42	Matching, reversal and reclaim of input tax credit	View
44	Section 43	Matching, reversal and reclaim of reduction in output tax liability	View
45	Section 43A	Procedure for furnishing return and availing input tax credit	View
46	Section 44	Annual return	View
47	Section 45	Final return	View
48	Section 46	Notice to return defaulters	View
49	Section 47	Levy of late fee	View
50	Section 48	Goods and services tax practitioners	View
51	Section 49	Payment of tax, interest, penalty and other amounts	View
52	Section 49A	Utilisation of input tax credit subject to certain conditions.	View
53	Section 49B	Order of utilisation of input tax credit.	View
54	Section 50	Interest on delayed payment of tax	View
55	Section 51	Tax deduction at source	View
56	Section 52	Collection of tax at source	View
57	Section 53	Transfer of input tax credit	View
58	Section 53A	Transfer of certain amounts.	View
59	Section 54	Refund of tax	View
60	Section 55	Refund in certain cases	View
61	Section 56	Interest on delayed refunds	View
62	Section 57	Consumer Welfare Fund	View
63	Section 58	Utilisation of Fund	View
64	Section 59	Self assessment	View
65	Section 60	Provisional assessment	View
66	Section 61	Scrutiny of returns	View
67	Section 62	Assessment of non-filers of returns	View
68	Section 63	Assessment of unregistered persons	View
69	Section 64	Summary assessment in certain special cases	View
70	Section 65	Audit by tax authorities	View
71	Section 66	Special audit	View
72	Section 67	Power of inspection, search and seizure	View
73	Section 68	Inspection of goods in movement	View
74	Section 69	Power to arrest	View
75	Section 70	Power to summon persons to give evidence and produce documents	View
76	Section 71	Access to business premises	View
77	Section 72	Officers to assist proper officers	View
78	Section 73	Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful-misstatement or suppression of facts	View
79	Section 74	Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilful-misstatement or suppression of facts	View
80	Section 75	General provisions relating to determination of tax	View
81	Section 76	Tax collected but not paid to Government	View
82	Section 77	Tax wrongfully collected and paid to Central Government or State Government	View
83	Section 78	Initiation of recovery proceedings	View
84	Section 79	Recovery of tax	View
85	Section 80	Payment of tax and other amount in installments	View
86	Section 81	Transfer of property to be void in certain cases	View
87	Section 82	Tax to be first charge on property	View
88	Section 83	Provisional attachment to protect revenue in certain cases	View
89	Section 84	Continuation and validation of certain recovery proceedings	View
90	Section 85	Liability in case of transfer of business	View
91	Section 86	Liability of agent and principal	View
92	Section 87	Liability in case of amalgamation or merger of companies	View
93	Section 88	Liability in case of company in liquidation	View
94	Section 89	Liability of directors of private company	View
95	Section 90	Liability of partners of firm to pay tax	View
96	Section 91	Liability of guardians, trustees, etc	View
97	Section 92	Liability of Court of Wards, etc	View
98	Section 93	Special provisions regarding liability to pay tax, interest or penalty in certain cases	View
99	Section 94	Liability in other cases	View
100	Section 95	Definitions	View
101	Section 96	Authority for advance ruling	View
102	Section 97	Application for advance ruling	View
103	Section 98	Procedure on receipt of application	View
104	Section 99	Appellate Authority for Advance Ruling	View
105	Section 100	Appeal to Appellate Authority	View
106	Section 101	Orders of Appellate Authority	View
107	Section 101A	Constitution of National Appellate Authority for Advance Ruling.	View
108	Section 101B	Appeal to National Appellate Authority.	View
109	Section 101C	Order of National Appellate Authority.	View
110	Section 102	Rectification of advance ruling	View
111	Section 103	Applicability of advance ruling	View
112	Section 104	Advance ruling to be void in certain circumstances	View
113	Section 105	Powers of Authority and Appellate Authority	View
114	Section 106	Procedure of Authority and Appellate Authority	View
115	Section 107	Appeals to Appellate Authority	View
116	Section 108	Powers of Revisional Authority	View
117	Section 109	Constitution of Appellate Tribunal and Benches thereof	View
118	Section 110	President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc	View
119	Section 111	Procedure before Appellate Tribunal	View
120	Section 112	Appeals to Appellate Tribunal	View
121	Section 113	Orders of Appellate Tribunal	View
122	Section 114	Financial and administrative powers of President	View
123	Section 115	Interest on refund of amount paid for admission of appeal	View
124	Section 116	Appearance by authorised representative	View
125	Section 117	Appeal to High Court	View
126	Section 118	Appeal to Supreme Court	View
127	Section 119	Sums due to be paid notwithstanding appeal, etc	View
128	Section 120	Appeal not to be filed in certain cases	View
129	Section 121	Non appealable decisions and orders	View
130	Section 122	Penalty for certain offences	View
131	Section 123	Penalty for failure to furnish information return	View
132	Section 124	Fine for failure to furnish statistics	View
133	Section 125	General penalty	View
134	Section 126	General disciplines related to penalty	View
135	Section 127	Power to impose penalty in certain cases	View
136	Section 128	Power to waive penalty or fee or both	View
137	Section 129	Detention, seizure and release of goods and conveyances in transit	View
138	Section 130	Confiscation of goods or conveyances and levy of penalty	View
139	Section 131	Confiscation or penalty not to interfere with other punishments	View
140	Section 132	Punishment for certain offences	View
141	Section 133	Liability of officers and certain other persons	View
142	Section 134	Cognizance of offences	View
143	Section 135	Presumption of culpable mental state	View
144	Section 136	Relevancy of statements under certain circumstances	View
145	Section 137	Offences by companies	View
146	Section 138	Compounding of offences	View
147	Section 139	Migration of existing taxpayers	View
148	Section 140	Transitional arrangements for input tax credit	View
149	Section 141	Transitional provisions relating to jobwork	View
150	Section 142	Miscellaneous transitional provisions	View
151	Section 143	Job work procedure	View
152	Section 144	Presumption as to documents in certain cases	View
153	Section 145	Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence	View
154	Section 146	Common Portal	View
155	Section 147	Deemed exports	View
156	Section 148	Special procedure for certain processes	View
157	Section 149	Goods and services tax compliance rating	View
158	Section 150	Obligation to furnish information return	View
159	Section 151	Power to collect statistics	View
160	Section 152	Bar on disclosure of information	View
161	Section 153	Taking assistance from an expert	View
162	Section 154	Power to take samples	View
163	Section 155	Burden of proof	View
164	Section 156	Persons deemed to be public servants	View
165	Section 157	Protection of action taken under this Act	View
166	Section 158	Disclosure of information by a public servant	View
167	section 158A	Consent based sharing of information furnished by taxable person.	View
168	Section 159	Publication of information in respect of persons in certain cases	View
169	Section 160	Assessment proceedings, etc., not to be invalid on certain grounds	View
170	Section 161	Rectification of errors apparent on the face of record	View
171	Section 162	Bar on jurisdiction of civil courts	View
172	Section 163	Levy of fee	View
173	Section 164	Power of Government to make rules	View
174	Section 165	Power to make regulations	View
175	Section 166	Laying of rules, regulations and notifications	View
176	Section 167	Delegation of powers	View
177	Section 168	Power to issue instructions or directions	View
178	section 168A	Power of Government to extend time limit in special circumstances.	View
179	Section 169	Service of notice in certain circumstances	View
180	Section 170	Rounding off of tax, etc	View
181	Section 171	Anti profiteering measure	View
182	Section 172	Removal of difficulties	View
183	Section 173	Amendment of Act 32 of 1994	View
184	Section 174	Repeal and saving	View
185	Schedule I	Activities to be treated as supply be treated as supply even if made without consideration	View
186	Schedule II	Activities to be treated as supply of goods or supply of services	View
187	Schedule III	Activities or Transactions Which Shall be treated neither as a supply of goods nor a supply of services	View

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