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THE CENTRAL GOODS AND SERVICES TAX ACT
CHAPTER III  -  LEVY AND COLLECTION OF TAX
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Related Sections / Notifications / Case Laws

Section 9 of CGST Act - Levy and collection.


Section 73 of CGST Act - 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 of CGST Act - 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.


Rule 3 of CGST Rules - Intimation for composition levy.


Rule 4 of CGST Rules - Effective date for composition levy


Rule 5 of CGST Rules - Conditions and restrictions for composition levy.


Rule 6 of CGST Rules - Validity of composition levy.


Rule 7 of CGST Rules - Rate of tax of the composition levy.


Rule 11 of CGST Rules - Separate registration for multiple business verticals within a State or a Union territory.


Rule 56 of CGST Rules - Maintenance of accounts by registered persons.


Rule 61 of CGST Rules - Form and manner of submission of monthly return.


Rule 62 of CGST Rules - Form and manner of submission of statement and return.


Rule 80 of CGST Rules - Annual return.


Rule 85 of CGST Rules - Electronic Liability Register.


Rule 138E of CGST Rules - Restriction on furnishing of information in PART A of FORM GST EWB-01.


Section 18 of CGST Act - Availability of credit in special circumstances.


Section 29 of CGST Act - Cancellation or suspension of registration.


Section 31 of CGST Act - Tax invoice.


Section 37 of CGST Act - Furnishing details of outward supplies.


Section 38 of CGST Act - Furnishing details of inward supplies.


Section 39 of CGST Act - Furnishing of returns.


Section 140 of CGST Act - Transitional arrangements for input tax credit.


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