The Goods & Services Tax Act, 2016

 

Chapter I

Preliminary

Introduction

Chapter II

Administration

 

Chapter III

Levy of, & Exemption from Tax

Tax

Chapter IV

Time & Value of Supply

Time & Value

Chapter V

Input Tax Credit

ITC

Chapter VI

Registration

Registration

Chapter VII

Tax Invoice, Credit & Debit Notes

Invoicing

Chapter VIII

Returns

 

Chapter IX

Payment of Tax

Mechanism

Chapter IX-A

Transfer of Input Tax Credit

 

Chapter X

Refunds

 

Chapter XI

Accounts & Records

 

Chapter XI-A

Job-Work

 

Chapter XI-B

Electronic Commerce

 

Chapter XII

Assessment

 

Chapter XIII

Audit

 

Chapter XIV

Demands & Recovery

 

Chapter XV

Inspection, Search, Seizure & Arrest

 

Chapter XVI

Offences & Penalties

 

Chapter XVII

Prosecution & Compounding of Offences

 

Chapter XVIII

Appeals & Revision

 

Chapter XIX

Advance Ruling

AdvanceRuling

Chapter XX

Settlement of Cases

 

Chapter XXI

Presumption as to Documents

 

Chapter XXII

Liability to Pay in Certain Cases

Liability

Chapter XXIII

Miscellaneous Provisions

Sundry

Chapter XXIV

Repeal & Savings

 

Chapter XXV

Transitional Provisions

 

 

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Chapter I

 

 

Preliminary

 

Section 1

Short Title, Extent & Commencement

 

Section 2

Definitions

 

Section 3

Meaning & Scope of Supply

 

 

Chapter II

 

 

Administration

 

Section 4

Classes of Officers under the Central Goods & Services Tax Act

 

Section 4

Classes of Officers under the State Goods & Services Tax Act

 

Section 5

Appointment of Officers under the Central Goods & Services Tax Act

 

Section 6

Powers of Officers under the Central Goods & Services Tax Act

 

 

Chapter III

 

 

Levy of, & Exemption from Tax

 

Section 7

Levy & Collection of Central/State Goods & Services Tax

 

Section 8

Composition levy

 

Section 9

Taxable Person

 

Section 10

Power to Grant Exemption from Tax

 

Section 11

Remission of Tax on Supplies found Deficient in Quantity

 

 

Chapter IV

 

 

Time & Value of Supply

 

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 Services

 

Section 15

Value of Taxable Supply

 

 

Chapter V

 

 

Input Tax Credit

 

Section 16

Manner of taking Input Tax Credit

 

Section 16-A

Taking Input Tax Credit in respect of Inputs sent for Job Work

 

Section 17

Manner of Distribution of Credit by Input Service Distributor

 

Section 18

Manner of Recovery of Credit Distributed in Excess

 

 

Chapter VI

 

 

Registration

 

Section 19

Registration

 

Section 19-A

Special Provisions relating to Casual Taxable Person & Non-Resident Taxable Person

 

Section 20

Amendment of Registration

 

Section 21

Cancellation of Registration

 

Section 22

Revocation of Cancellation of Registration

 

 

Chapter VII

 

 

Tax Invoice, Credit & Debit Notes

 

Section 23

Tax Invoice

 

Section 23-A

Amount of Tax to be indicated in Tax Invoice & Other Documents

 

Section 24

Credit & Debit Notes

 

 

Chapter VIII

 

 

Returns

 

Section 25

Furnishing Details of Outward Supplies

 

Section 26

Furnishing Details of Inward Supplies

 

Section 27

Returns

 

Section 27-A

First Return

 

Section 28

Claim of Input Tax Credit & Provisional Acceptance thereof

 

Section 29

Matching, Reversal & Re-Claim of Input Tax Credit

 

Section 29-A

Matching, Reversal & Re-Claim of Reduction in Output Tax Liability

 

Section 30

Annual Return

 

Section 31

Final Return

 

Section 32

Notice to Return Defaulters

 

Section 33

Levy of Late Fee

 

Section 34

Tax Return Preparers

 

 

Chapter IX

 

 

Payment of Tax

 

Section 35

Payment of Tax, Interest, Penalty, & Other Amounts

 

Section 36

Interest on Delayed Payment of Tax

 

Section 37

Tax Deduction at Source

 

 

Chapter IX-A

 

 

Transfer of Input Tax Credit

 

Section 37-A

Transfer of Input Tax Credit

 

 

Chapter X

 

 

Refunds

 

Section 38

Refund of Tax

 

Section 39

Interest on Delayed Refunds

 

Section 40

Consumer Welfare Fund

 

Section 41

Utilization of the Fund

 

 

Chapter XI

 

 

Accounts & Records

 

Section 42

Accounts & Other Records

 

Section 43

Period of Retention of Accounts

 

 

Chapter XI-A

 

 

Job-Work

 

Section 43-A

Special Procedure for Removal of Goods for Certain Purposes

 

 

Chapter XI-B

 

 

Electronic Commerce

 

Section 43-B

Definitions

 

Section 43-C

Collection of Tax at Source

 

 

Chapter XII

 

 

Assessment

 

Section 44

Self-Assessment

 

Section 44-A

Provisional Assessment

 

Section 45

Scrutiny of Returns

 

Section 46

Assessment of Non-Filers of Returns

 

Section 47

Assessment of Unregistered Persons

 

Section 48

Summary Assessment in Certain Special Cases

 

 

Chapter XIII

 

 

Audit

 

Section 49

Audit by Tax Authorities

 

Section 50

Special Audit

 

 

Chapter XIV

 

 

Demands & Recovery

 

Section 51

Determination of Tax Not Paid or Short Paid or Erroneously Refunded

 

Section 52

Tax Collected but not Deposited with the Central or a State Government

 

Section 53

Tax Wrongfully Collected & Deposited with the Central or a State Government

 

Section 54

Recovery of Tax

 

Section 55

Payment of Tax & Other Amount in Installments

 

Section 56

Transfer of Property to be Void in Certain Cases

 

Section 57

Tax to be First Charge on Property

 

Section 58

Provisional Attachment to Protect Revenue in Certain Cases

 

Section 59

Continuation of Certain Recovery Proceedings

 

 

Chapter XV

 

 

Inspection, Search, Seizure & Arrest

 

Section 60

Power of Inspection, Search & Seizure

 

Section 61

Inspection of Goods in Movement

 

Section 62

Power to Arrest

 

Section 63

Power to Summon Persons to Give Evidence & Produce Documents

 

Section 64

Access to Business Premises

 

Section 65

Officers Required Assisting CGST/SGST Officers

 

 

Chapter XVI

 

 

Offences & Penalties

 

Section 66

Offences & Penalties

 

Section 67

General Penalty

 

Section 68

General Disciplines Related to Penalty

 

Section 69

Detention of Goods & Conveyances, & Levy of Penalty

 

Section 70

Confiscation of Goods & Levy of Penalty

 

Section 71

Confiscation of Conveyances

 

Section 72

Confiscation or Penalty Not to Interfere with Other Punishments

 

 

Chapter XVII

 

 

Prosecution & Compounding of Offences

 

Section 73

Prosecution

 

Section 74

Cognizance of Offences

 

Section 75

Presumption of Culpable Mental State

 

Section 76

Relevancy of Statements under Certain Circumstances

 

Section 77

Offences by Companies & Certain Other Persons

 

Section 78

Compounding of Offences

 

 

Chapter XVIII

 

 

Appeals & Revision

 

Section 79

Appeals to First Appellate Authority

 

Section 80

Left Blank

 

Section 81

Constitution of the National Appellate Tribunal

 

Section 82

Appeals to the Appellate Tribunal

 

Section 83

Orders of Appellate Tribunal

 

Section 84

Procedure of Appellate Tribunal

 

Section 85

Interest on Delayed Refund of Pre-Deposit

 

Section 86

Appearance by Authorised Representative

 

Section 87

Appeal to the High Court

 

Section 88

Appeal to the Supreme Court

 

Section 89

Hearing before Supreme Court

 

Section 90

Sums Due to be Paid Notwithstanding Appeal etc

 

Section 91

Exclusion of Time Taken for Copy

 

Section 92

Appeal Not to be Filed in Certain Cases

 

Section 93

Non Appealable Decisions & Orders

 

 

Chapter XIX

 

 

Advance Ruling

 

Section 94

Definitions

 

Section 95

Authority for Advance Ruling

 

Section 96

Appellate Authority for Advance Ruling

 

Section 97

Application for Advance Ruling

 

Section 98

Procedure on Receipt of Application

 

Section 99

Appeal to the Appellate Authority

 

Section 100

Orders of Appellate Authority

 

Section 101

Rectification of Advance Ruling

 

Section 102

Applicability of Advance Ruling

 

Section 103

Advance Ruling to be Void in Certain Circumstances

 

Section 104

Powers of the Authority & Appellate Authority

 

Section 105

Procedure of the Authority & Appellate Authority

 

 

Chapter XX

 

 

Settlement of Cases

 

 

 

 

Chapter XXI

 

 

Presumption as to Documents

 

Section 106

Presumption as to documents in certain cases

 

Section 107

Admissibility of Micro Films, Facsimile Copies of Documents & Computer Printouts as Documents & as Evidence

 

 

Chapter XXII

 

 

Liability to Pay in Certain Cases

 

Section 108

Liability in case of Transfer of Business

 

Section 109

Liability in case of Amalgamation/Merger of Companies

 

Section 110

Liability in case of Company in Liquidation

 

Section 111

Liability of Partners of Firm to Pay Tax

 

Section 112

Liability of Guardians, Trustees etc

 

Section 113

Liability of Court of Wards etc.

 

Section 114

Special Provision Regarding Liability to Pay Tax in Certain Cases

 

Section 115

Liability in Other Cases

 

 

Chapter XXIII

 

 

Miscellaneous Provisions

 

Section 116

GST Compliance Rating

 

Section 117

Obligation to Furnish Information Return

 

Section 118

Penalty for Failure to Furnish Information Return

 

Section 119

Power to Collect Statistics

 

Section 120

Disclosure of Information Required under Section 119

 

Section 121

Test Purchase of Goods and/or Services

 

Section 122

Drawal of Samples

 

Section 123

Burden of Proof

 

Section 124

Persons Discharging Functions under the Act shall be Deemed to be Public Servants

 

Section 125

Indemnity

 

Section 126

Disclosure of Information by a Public Servant

 

Section 127

Publication of Information Respecting Persons in Certain Cases

 

Section 128

Assessment Proceedings, etc. Not to be Invalid on Certain Grounds

 

Section 129

Rectification of Mistakes or Errors Apparent from Record

 

Section 130

Bar of Jurisdiction of Civil Courts

 

Section 131

Levy of Fees

 

Section 132

Power of Central (or State) Government to make Rules

 

Section 132-A

General Power to make Regulations

 

Section 133

Delegation of Powers

 

Section 134

Instructions to GST Officers

 

Section 135

Removal of Difficulties

 

Section 136

Service of Notice in Certain Circumstances

 

Section 137

Rounding off of Tax etc

 

Section 138

Effect of Amendments, etc., of Rules, Notifications or Orders

 

Section 139

Publication of Rules & Notifications & Laying of Rules before Parliament/State Legislature

 

 

Chapter XXIV

 

 

Repeal & Savings

 

Section 140

 

 

 

Chapter XXV

 

 

Transitional Provisions

 

Section 141

General Provisions

 

Section 142

Migration of Existing Taxpayers to GST

 

Section 143

Amount of CENVAT Credit Carried Forward in a Return to be Allowed as Input Tax Credit

 

Section 144

Unavailed Cenvat Credit on Capital Goods, Not Carried Forward in a Return, to be Allowed in Certain Situations

 

Section 145

Credit of Eligible Duties & Taxes in Respect of Inputs held in Stock to be Allowed in Certain Situations

 

Section 146

Credit of Eligible Duties & Taxes on Inputs held in Stock to be Allowed to a Taxable Person Switching Over from Composition Scheme

 

Section 147

Amount Payable in the Event of a Taxable Person Switching Over to Composition Scheme

 

Section 148

Exempted Goods Returned to the Place of Business on or after the Appointed Day

 

Section 149

Duty Paid Goods Returned to the Place of Business on or after the Appointed Day

 

Section 150

Inputs Removed for Job Work & Returned on or after the Appointed Day

 

Section 151

Semi-Finished Goods Removed for Job Work & Returned on or after the Appointed Day

 

Section 152

Finished Goods Removed for Carrying Out Certain Processes & Returned on or after the Appointed Day

 

Section 153

Issue of Supplementary Invoices, Debit or Credit Notes Where Price is Revised in Pursuance of a Contract

 

Section 154

Pending Refund Claims to be Disposed of under Earlier Law

 

Section 155

Claim of Cenvat Credit to be Disposed of under the Earlier Law

 

Section 156

Finalization of Proceedings Relating to Output Duty Liability

 

Section 157

Treatment of the amount recovered or refunded in pursuance of assessment or adjudication proceedings

 

Section 158

Treatment of the Amount Recovered or Refunded Pursuant to Revision of Returns

 

Section 159

Treatment of Long Term Construction/Works Contracts

 

Section 160

Progressive or Periodic Supply of Goods or Services

 

Section 161

Treatment of Retention Payments

 

Section 162

Credit Distribution of Service Tax by ISD

 

Section 162-A

Tax Paid on Goods Lying with Agents to be Allowed as Credit

 

Section 162-B

Tax Paid on Capital Goods Lying with Agents to be Allowed as Credit

 

Section 162-C

Treatment of Branch Transfers

 

Section 162-D

Goods sent on Approval Basis Returned on or after the Appointed Day

 

Section 162-E

Deduction of Tax at Source

 

Schedule I

Matters to be Treated as Supply Without Consideration

 

Schedule II

Matters to be Treated as Supply of Goods or Services

 

Schedule III

Liability to be Registered

 

Schedule IV

Activities or Transactions in Respect of Which the Central Government, a State Government or any Local Authority shall not be Regarded as a Taxable Person

 

 

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