GST INDIA Biz

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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 11A: Power not to recover Goods and Services Tax not levied or short-levied as a result of general practice
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 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 or suspension 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: Communication of details of inward supplies and input tax credit
Section 39: Furnishing of returns
Section 40.: First return
Section 41: Availment of input tax credit
Section 42: Omitted
Section 43: Omitted
Section 43A: Omitted
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 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 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 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 pertaining to the period upto Financial Year 2023-24, 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 pertaining to the period upto Financial Year 2023-24, 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 74A: Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason pertaining to Financial Year 2024-25 onwards
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 installments
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 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 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 122A: Penalty for failure to register certain machines used in manufacture of goods as per special procedure
Section 122B: Penalty for failure to comply with track and trace mechanism
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 128A: Waiver of interest or penalty or both relating to demands raised under section 73, for certain tax periods
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 148A: Track and trace mechanism for certain goods
Section 149: Goods and services tax compliance rating
Section 150: Obligation to furnish information return
Section 151: Power to call for information
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 158A: Consent based sharing of information furnished by taxable person
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

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