CGST ACT - TaxOnline24

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CGST ACT

Chapter I – Preliminary

1 – Short Title Extent and Commencement

2 – Definitions

Chapter II – Administration

3 – Officers under this Act

4 – Appointment of Officers

5 – Powers of Officers

6 – Authorization of Officers of State Tax or Union Territory Tax as Proper Officer in Certain Circumstances

Chapter III – Levy and Collection of Tax

7 – Scope of Supply

8 – Tax Liability on Composite and Mixed Supplies

9 – Levy and Collection

10 – Composition Levy

11 – Power to Grant Exemption from Tax

Chapter IV – Time and Value of Supply

12 – Time of Supply of Goods

13 – Time of Supply of Services

14 – Change in Rate of Tax in Respect of Supply of Goods or Services

15 – Value of Taxable Supply

Chapter V – Input Tax Credit

16 – Eligibility and Conditions for Taking Input Tax Credit

17 – Apportionment of Credit and Blocked Credits

18 – Availability of Credit in Special Circumstances

19 – Taking Input Tax Credit in Respect of Inputs and Capital Goods Sent for Job Work

20 – Manner of Distribution of Credit by Input Service Distributor

21 – Manner of Recovery of Credit Distributed in Excess

Chapter VI – Registration

22 – Persons Liable for Registration

23 – Persons not Liable for Registration

24 – Compulsory Registration in Certain Cases

25 – Procedure for Registration

26 – Deemed Registration

27 – Special Provisions Relating to Casual Taxable Person and Non-Resident Taxable Person

28 – Amendment of Registration

29 – Cancellation of Registration

30 – Revocation of Cancellation of Registration

Chapter VII – Tax Invoice Credit and Debit Notes

31 – Tax Invoice

32 – Prohibition of Unauthorized Collection of Tax

33 – Amount of Tax to be Indicated in Tax Invoice and Other Documents

34 – Credit and Debit Notes

Chapter VIII – Accounts and Records

35 – Accounts and Other Records

36 – Period of Retention of Accounts

Chapter IX – Returns

37 – Furnishing Details of Outward Supplies

38 – Furnishing Details of Inward Supplies

39 – Furnishing of Returns

40 – First Return

41 – Claim of Input Tax Credit and Provisional Acceptance Thereof

42 – Matching Reversal and Reclaim of Input Tax Credit

43 – Matching Reversal and Reclaim of Reduction in Output Tax Liability

44 – Annual Return

45 – Final Return

46 – Notice to Return Defaulters

47 – Levy of Late Fee

48 – Goods and Services Tax Practitioners

Chapter X – Payment of Tax

49 – Payment of Tax Interest Penalty and Other Amounts

50 – Interest on Delayed Payment of Tax

51 – Tax Deduction at Source

52 – Collection of Tax at Source

53 – Transfer of Input Tax Credit

Chapter XI – Refunds

54 – Refund of Tax

55 – Refund in Certain Cases

56 – Interest on Delayed Refunds

57 – Consumer Welfare Fund

58 – Utilization of Fund

Chapter XII – Assessment

59 – Self Assessment

60 – Provisional Assessment

61 – Scrutiny of Returns

62 – Assessment of Non Filers of Returns

63 – Assessment of Unregistered Persons

64 – Summary Assessment in Certain Special Cases

Chapter XIII – Audit

65 – Audit by Tax Authorities

66 – Special Audit

Chapter XIV – Inspection Search Seizure and Arrest

67 – Power of Inspection Search and Seizure

68 – Inspection of Goods in Movement

69 – Power to Arrest

70 – Power to Summon Persons to Give Evidence and Produce Documents

71 – Access to Business Premises

72 – Officers to Assist Proper Officers

Chapter XV – Demands and Recovery

73 – Determination of Tax not Paid or Short Paid or Erroneously Refunded or Input Tax Credit Wrongly Availed or Utilized for any Reason Other Than Fraud or any Willful Misstatement or Suppression of Facts

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 Willful Misstatement or Suppression of Facts

75 – General Provisions Relating to Determination of Tax

76 – Tax Collected But not Paid to Government

77 – Tax Wrongfully Collected and Paid to Central Government or State Government

78 – Initiation of Recovery Proceedings

79 – Recovery of Tax

80 – Payment of Tax and Other Amount in Installments

81 – Transfer of Property to be Void in Certain Cases

82 – Tax to be First Charge on Property

83 – Provisional Attachment to Protect Revenue in Certain Cases

84 – Continuation and Validation of Certain Recovery Proceedings

Chapter XVI – Liability to Pay in Certain Cases

85 – Liability in Case of Transfer of Business

86 – Liability of Agent and Principal

87 – Liability in Case of Amalgamation or Merger of Companies

88 – Liability in Case of Company in Liquidation

89 – Liability of Directors of Private Company

90 – Liability of Partners of Firm to Pay Tax

91 – Liability of Guardians Trustees etc.

92 – Liability of Court of Wards etc.

93 – Special Provisions Regarding Liability to Pay Tax Interest or Penalty in Certain Cases

94 – Liability in Other Cases

Chapter XVII – Advance Ruling

95 – Definitions

96 – Authority for Advance Ruling

97 – Application for Advance Ruling

98 – Procedure on Receipt of Application

99 – Appellate Authority for Advance Ruling

100 – Appeal to Appellate Authority

101 – Orders of Appellate Authority

102 – Rectification of Advance Ruling

103 – Applicability of Advance Ruling

104 – Advance Ruling to be Void in Certain Circumstances

105 – Powers of Authority and Appellate Authority

106 – Procedure of Authority and Appellate Authority

Chapter XVIII – Appeals and Revision

107 – Appeals to Appellate Authority

108 – Powers of Revisional Authority

109 – Constitution of Appellate Tribunal and Benches Thereof

110 – President and Members of Appellate Tribunal, Their Qualification, Appointment, Conditions of Service etc.

111 – Procedure Before Appellate Tribunal

112 – Appeals to Appellate Tribunal

113 – Orders of Appellate Tribunal

114 – Financial and Administrative Powers of President

115 – Interest on Refund of Amount Paid for Admission of Appeal

116 – Appearance by Authorized Representative

117 – Appeal to High Court

118 – Appeal to Supreme Court

119 – Sums Due to be Paid not Withstanding Appeal etc.

120 – Appeal not to be Filed in Certain Cases

121 – Non- Appealable Decisions and Orders

Chapter XIX – Offences and Penalties

122 – Penalty for Certain Offences

123 – Penalty for Failure to Furnish Information Return

124 – Fine for Failure to Furnish Statistics

125 – General Penalty

126 – General Disciplines Related to Penalty

127 – Power to Impose Penalty in Certain Cases

128 – Power to Waive Penalty or Fee or Both

129 – Detention, Seizure and Release of Goods and Conveyances in Transit

130 – Confiscation of Goods or Conveyances and Levy of Penalty

131 – Confiscation or Penalty not to Interfere With Other Punishments

132 – Punishment for Certain Offences

133 – Liability of Officers and Certain Other Persons

134 – Cognizance of Offences

135 – Presumption of Culpable Mental State

136 – Relevancy of Statements Under Certain Circumstances

137 – Offences by Companies

138 – Compounding of Offences

Chapter XX – Transitional Provisions

139 – Migration of Existing Taxpayers

140 – Transitional Arrangements for Input Tax Credit

141 – Transitional Provisions Relating to Job Work

142 – Miscellaneous Transitional Provisions

Chapter XXI – Miscellaneous

143 – Job Work Procedure

144 – Presumption as to Documents in Certain Cases

145 – Admissibility of Microfilms Facsimile Copies of Documents and Computer Printouts as Documents and as Evidence

146 – Common Portal

147 – Deemed Exports

148 – Special Procedure for Certain Processes

149 – Goods and Services Tax Compliance Rating

150 – Obligation to Furnish Information Return

151 – Power to Collect Statistics

152 – Bar on Disclosure of Information

153 – Taking Assistance from an Expert

154 – Power to Take Samples

155 – Burden of Proof

156 – Persons Deemed to be Public Servants

157 – Protection of Action Taken Under This Act

158 – Disclosure of Information by a Public Servant

159 – Publication of Information in Respect of Persons in Certain Cases

160 – Assessment Proceedings etc. not to be Invalid on Certain Grounds

161 – Rectification of Errors Apparent on the Face of Record

162 – Bar on Jurisdiction of Civil Courts

163 – Levy of Fee

164 – Power of Government to Make Rules

165 – Power to Make Regulations

166 – Laying of Rules, Regulations and Notifications

167 – Delegation of Powers

168 – Power to Issue Instructions or Directions

169 – Service of Notice in Certain Circumstances

170 – Rounding Off of Tax, etc.

171 – Anti-Profiteering Measure

172 – Removal of Difficulties

173 – Amendment of Act 32 of 1994

174 – Repeal and Saving

Schedule I

Schedule II

Schedule III

Note:- Copy from Act. This is bare provisions given in CGST Act. and amended as per respective amendment act or notification.

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