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GST Act & Rules (Section wise)

THE CENTRAL GOODS AND SERVICES TAX ACT

   185 Results

Schedule I
Schedule II
Schedule III

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 - 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

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 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 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 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 - 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 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 - 149

Goods and services tax compliance rating.

Section - 150

Obligation to furnish information return.

Section - 151

Power to call 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.



25
Apr
S
M
T
W
T
F
S
25 Apr

☑ Half-Yearly | ITC-04

ITC-04 for the half year (Oct - Mar 2024) (For taxpayers > 5 Cr. Turnover) - Rule 45.

☑ Annual | ITC-04

ITC-04 for the FY 2023-24 (For taxpayers upto 5 Cr. Turnover) - Rule 45.

28 Apr

☑ Monthly | GSTR-11

GSTR-11 for the m/o Mar 2024 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Apr

☑ Annual | GSTR-4

GSTR-4 (Annual Return) for FY 2023-24 by Composite Taxpayer (Rule 62).

☑ Quarterly | QRMP

Last date for opt-in / opt-out QRMP Scheme for quarter Apr - June 2024 (Rule 61A)