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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.



20
Apr
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W
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F
S
20 Apr

☑ Monthly | GSTR-3B

GSTR-3B for the m/o Mar 2024 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o Mar 2024 [Return by OIDAR Service Providers - Rule 64.]

22 Apr

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter Jan - Mar 2024 (QRMP Taxpayer < 5 Cr - Rule 61) - Category I States.

* State Category I - Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana or Andhra Pradesh or the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep.

24 Apr

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter Jan - Mar 2024 (QRMP Taxpayers < 5 Cr - Rule 61) - Category II States.

* State Category II - Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi.

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)