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Acts
  • Central GST
  • Union Territory GST
  • State GST
  • Integrated GST
  • Compensation GST
178 Records
Section - 1
Short title, extent and commencement
Section - 2
Definitions
Section - 3
Officers under this Act
Section - 4
Appointment of officers
Section - 5
Powers of officers
Section - 6
Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances
Section - 7
Scope of supply
Section - 8
Tax liability on composite and mixed supplies
Section - 9
Levy and Collection
Section - 10
Composition levy
Section - 11
Power to grant exemption from tax
Section - 12
Time of supply of goods
Section - 13
Time of supply of services
Section - 14
Change in rate of tax in respect of supply of goods or services
Section - 15
Value of taxable supply
Section - 16
Eligibility and condition for taking input tax credit
Section - 17
Apportionment of credit and blocked credits
Section - 18
Availability of credit in special circumstances
Section - 19
Taking input tax credit in respect of inputs and capital goods sent for job work
Section - 20
Manner of distribution of credit by Input Service Distributor
Section - 21
Manner of recovery of credit distributed in excess
Section - 22
Persons liable for registration
Section - 23
Persons not liable for registration
Section - 24
Compulsory registration in certain cases
Section - 25
Procedure for registration
Section - 26
Deemed registration
Section - 27
Special provisions relating to casual taxable person and non-resident taxable person
Section - 28
Amendment of registration
Section - 29
Cancellation of registration
Section - 30
Revocation of cancellation of registration
Section - 31
Tax invoice
Section - 32
Prohibition of unauthorized collection of tax
Section - 33
Amount of tax to be indicated in tax invoice and other documents
Section - 34
Credit and debit notes
Section - 35
Accounts and other records
Section - 36
Period of retention of accounts
Section - 37
Furnishing details of outward supplies
Section - 38
Furnishing details of inward supplies
Section - 39
Furnishing of returns
Section - 40
First return
Section - 41
Claim of input tax credit and provisional acceptance thereof
Section - 42
Matching, reversal and reclaim of input tax credit
Section - 43
Matching, reversal and reclaim of reduction in output tax liability
Section - 44
Annual return
Section - 45
Final return
Section - 46
Notice to return defaulters
Section - 47
Levy of late fee
Section - 48
Goods and services tax practitioners
Section - 49
Payment of tax, interest, penalty and other amounts
Section - 50
Interest on delayed payment of tax
Section - 51
Tax deduction at source
Section - 52
Collection of tax at source
Section - 53
Transfer of input tax credit
Section - 54
Refund of tax
Section - 55
Refund in certain cases
Section - 56
Interest on delayed refunds
Section - 57
Consumer Welfare Fund
Section - 58
Utilisation of Fund
Section - 59
Self-assessment
Section - 60
Provisional assessment
Section - 61
Scrutiny of returns
Section - 62
Assessment of non-filers of returns
Section - 63
Assessment of unregistered persons
Section - 64
Summary assessment in certain special cases
Section - 65
Audit by tax authorities
Section - 66
Special audit
Section - 67
Power of inspection, search and seizure
Section - 68
Inspection of goods in movement
Section - 69
Power to arrest
Section - 70
Power to summon person to give evidence and produce documents
Section - 71
Access to business premises
Section - 72
Officers to assist proper officers
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
Section - 74
Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized by reason of fraud or any wilful-misstatement or suppression of facts
Section - 75
General provisions relating to determination of tax
Section - 76
Tax collected but not paid to Government
Section - 77
Tax wrongfully collected and paid to Central Government or State Government
Section - 78
Initiation of recovery proceedings
Section - 79
Recovery of tax
Section - 80
Payment of tax and other amount in instalments
Section - 81
Transfer of property to be void in certain cases
Section - 82
Tax to be first charge on property
Section - 83
Provisional attachment to protect revenue in certain cases
Section - 84
Continuation and validation of certain recovery proceedings
Section - 85
Liability in case of transfer of business
Section - 86
Liability of agent and principal
Section - 87
Liability in case of amalgamation or merger of companies
Section - 88
Liability in case of company in liquidation
Section - 89
Liability of directors of private company
Section - 90
Liability of partners of firm to pay tax
Section - 91
Liability of guardians, trustees, etc
Section - 92
Liability of Court of Wards, etc
Section - 93
Special provisions regarding liability to pay tax, interest or penalty in certain cases
Section - 94
Liability in other cases
Section - 95
Definitions
Section - 96
Authority for advance ruling
Section - 97
Application for advance ruling
Section - 98
Procedure on receipt of application
Section - 99
Appellate Authority for Advance Ruling
Section - 100
Appeal to Appellate Authority
Section - 101
Orders of Appellate Authority
Section - 102
Rectification of advance ruling
Section - 103
Applicability of advance ruling
Section - 104
Advance ruling to be void in certain circumstances
Section - 105
Powers of Authority and Appellate Authority
Section - 106
Procedure of Authority and Appellate Authority
Section - 107
Appeals to Appellate Authority
Section - 108
Powers of Revisional Authority
Section - 109
Constitution of Appellate Tribunal and Benches thereof
Section - 110
President and members of Appellate Tribunal, their qualification, appointment, conditions of service, etc
Section - 111
Procedure before Appellate Tribunal
Section - 112
Appeals to Appellate Tribunal
Section - 113
Orders of Appellate Tribunal
Section - 114
Financial and administrative powers of President
Section - 115
Interest on refund of amount paid for admission of appeal
Section - 116
Appearance by authorised representative
Section - 117
Appeal to High Court
Section - 118
Appeal to Supreme Court
Section - 119
Sums due to be paid notwithstanding appeal, etc
Section - 120
Appeal not to be filed in certain cases
Section - 121
Non-appealable decisions and orders
Section - 122
Penalty for certain offences
Section - 123
Penalty for failure to furnish information return
Section - 124
Fine for failure to furnish statistics
Section - 125
General penalty
Section - 126
General disciplines related to penalty
Section - 127
Power to impose penalty in certain cases
Section - 128
Power to waive penalty or fee or both
Section - 129
Detention, seizure and release of goods and conveyances in transit
Section - 130
Confiscation of goods or conveyances and levy of penalty
Section - 131
Confiscation or penalty not to interfere with other punishments
Section - 132
Punishment for certain offences
Section - 133
Liability of officers and certain other persons
Section - 134
Cognizance of offences
Section - 135
Presumption of culpable mental state
Section - 136
Relevancy of statements under certain circumstances
Section - 137
Offences by companies
Section - 138
Compounding of offences
Section - 139
Migration of existing taxpayers
Section - 140
Transitional arrangements for input tax credit
Section - 141
Transitional provisions relating to job work
Section - 142
Miscellaneous transitional provisions
Section - 143
Job work procedure
Section - 144
Presumption as to documents in certain cases
Section - 145
Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence
Section - 146
Common Portal
Section - 147
Deemed Exports
Section - 148
Special procedure for certain processes
Section - 149
Goods and services tax compliance rating
Section - 150
Obligation to furnish information return
Section - 151
Power to collect statistics
Section - 152
Bar on disclosure of information
Section - 153
Taking assistance from an expert
Section - 154
Power to take samples
Section - 155
Burden of proof
Section - 156
Persons deemed to be public servants
Section - 157
Protection of action taken under this Act
Section - 158
Disclosure of information by a public servant
Section - 159
Publication of information in respect of persons in certain cases
Section - 160
Assessment proceedings, etc., not to be invalid on certain grounds
Section - 161
Rectification of errors apparent on the face of record
Section - 162
Bar on jurisdiction of civil courts
Section - 163
Levy of fee
Section - 164
Power of Government to make rules
Section - 165
Power to make regulations
Section - 166
Laying of rules, regulations and notifications
Section - 167
Delegation of powers
Section - 168
Power to issue instructions or directions
Section - 169
Service of notice in certain circumstances
Section - 170
Rounding off of tax, etc
Section - 171
Anti-profiteering measure
Section - 172
Removal of difficulties
Section - 173
Amendment of Act 32 of 1994
Section - 174
Repeal and saving
Schedule I
ACTIVITIES TO BE TREATED AS SUPPLY EVEN IF MADE WITHOUT CONSIDERATION
Schedule II
ACTIVITIES TO BE TREATED AS SUPPLY OF GOODS OR SUPPLY OF SERVICES
Schedule III
ACTIVITIES OR TRANSACTIONS WHICH SHALL BE TREATED NEITHER AS A SUPPLY OF GOODS NOR A SUPPLY OF SERVICES
APPENDIX
TEXT OF PROVISIONS OF ALLIED ACTS REFERRED TO IN CENTRAL GOODS AND SERVICES TAX ACT, 2017