GST Acts

Section 1 : Short title, extent and  commencement

Section 2 : Definitions.

Section 3 : Officers under this Act.

Section 4 : Appointment of officers

Section 5 : Power 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 conditions 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 services distributors

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 provision 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 31A : Facility of digital payment to recipient.

Section 32 : Prohibition of unauthorised 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 43A : Procedure for furnishing return and availing input tax credit

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 accounts

Section 49A : Utilisation of input tax credit subject to certain conditions

Section 49B : Order of utilisation of input tax credit

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 53A : Transfer of certain amounts

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 return

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 authorties

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 summons persons 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 utilised 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 tpo appellate authority

Section 101 : Orders of Appellate authority

Section 101A : Constitution of National Appellate Authority for Advance Ruling.

Section 101B : Appeal to National Appellate Authority

Section 101C : Order of National 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, Appellate Authority and National Appellate Authority

Section 106 : Procedure of Authority, Appellate Authority and National 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 to be paid notwithstanding appeal, etc

Section 120 : Appeal not to be filled 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 punishment

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 compaines

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 168A : Power of Government to extend time limit in special circumstances

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