GST Law & Act.

CHAPTER-I
[  PRELIMINARY ]
Section-1(GST)      : Short title, extent and commencement
Section-2
(GST)      : Definitions
Section-3
(GST)      : Meaning and scope of supply
 
CHAPTER-II
[  ADMINISTRATION ]
Section-4(GST).      : Classes of officers under the Central Goods and Services Tax Act
Section-4A
(GST).    : Classes of officers under the State Goods and Services Tax Act
Section-5
(GST).      : Appointment of officers under the Central Goods and Services Tax Act
Section-5A
(GST).    : Appointment of officers under the State Goods and Services Tax Act
Section-6
(GST).      : Powers of officers under the Central Goods and Services Tax Act
Section-6A
(GST).    : Powers of officers under the State Goods and Services Tax Act
Section-7
(GST).      : [Powers of SGST/CGST officers under the Act (Draft I)
Section-7A
(GST).    : Powers of SGST/CGST officers under the Act (Draft II)
 
CHAPTER-III
[  LEVY OF, AND EXEMPTION FROM, TAX ]

Section-8(GST).      : Levy and Collection of Central/State Goods and Services Tax
Section-9
(GST).      : Composition Levy
Section-10
(GST).     : Taxable person
Section-11
(GST).     : Power to grant exemption from tax

 
CHAPTER-IV
[  TIME AND VALUE OF SUPPLY ]
Section-12(GST).     : Time of supply of goods
Section-13
(GST).     : Time of supply of services
Section-14
(GST).     : Change in rate of tax in respect of supply of goods or services
Section-15
(GST).     : Value of taxable supply
CHAPTER-V
[  INPUT TAX CREDIT ]
Section-16(GST).     : Eligibility and conditions for taking input tax credit
Section-17
(GST).     : Apportionment of credit and blocked credits
Section-18
(GST).     : Availability of credit in special circumstances
Section-19
(GST).     : Recovery of Input Tax Credit and Interest thereon
Section-20
(GST).     : Taking input tax credit in respect of inputs sent for job work
Section-21
(GST).     : Manner of distribution of credit by Input Service Distributor
Section-22 (GST) : Manner of Recovery of Credit Distributed in Excess
 
CHAPTER-VI
[  REGISTRATION ]
Section-23(GST).     : Registration
Section-24
(GST).     : Special provisions relating to casual taxable person and non-resident taxable person
Section-25
(GST).     : Amendment of registration
Section-26
(GST).     : Cancellation of registration
Section-27
(GST).     : Revocation of cancellation of registration
 
CHAPTER-VII
[  TAX INVOICE, CREDIT AND DEBIT NOTES ]
Section-28(GST).        : Tax invoice
Section-29(GST).        : Tax not to be collected by unregistered taxable person
Section-30(GST).        : Amount of tax to be indicated in tax invoice and other documents
Section-31(GST).        : Credit and debit notes
 
CHAPTER-VIII
[  RETURNS ]
Section-32(GST).        : Furnishing details of outward supplies
Section-33(GST).        : Furnishing details of inward supplies
Section-34(GST).        : Returns
Section-35(GST).        : First Return
Section-36(GST).        : Claim of input tax credit and provisional acceptance thereof
Section-37(GST).        : Matching, reversal and reclaim of input tax credit
Section-38(GST).        : Matching, reversal and reclaim of reduction in output tax liability
Section-39(GST).        : Annual return
Section-40(GST).        : Final return
Section-41(GST).        : Notice to return defaulters
Section-42(GST).        : Levy of late fee
Section-43(GST).        : Tax Return Preparers
 
CHAPTER-IX
[  PAYMENT OF TAX ]
 
Section-44(GST).     : Payment of tax, interest, penalty and other amounts
Section-45
(GST).     : Interest on delayed payment of tax
Section-46
(GST).     : Tax deduction at source
 
CHAPTER-X
[  TRANSFER OF INPUT TAX CREDIT ]
 
Section-47(GST).     : Transfer of input tax credit
CHAPTER-XI
[  REFUNDS ]
 
Section-48(GST).     : Refund of tax
Section-49
(GST).     : Refund in certain cases
Section-50
(GST).     : Interest on delayed refunds
Section-51
(GST).     : Consumer Welfare Fund
Section-52
(GST).     : Utilization of the Fund
 
CHAPTER-XII
[  ACCOUNTS AND RECORDS ]
 
Section-53(GST).     : Accounts and other records
Section-54
(GST).     : Period of retention of accounts
 
CHAPTER-XIII
[  JOB WORK ]
Section-55(GST).     : Special procedure for removal of goods for certain purposes
 
CHAPTER-XIV
[  ELECTRONIC COMMERCE ]
Section-56(GST).        : Collection of tax at source
 
CHAPTER-XV
[  ASSESSMENT ]
Section-57(GST).        : Self-Assessment
Section-58(GST).        : Provisional Assessment
Section-59(GST).        : Scrutiny of returns
Section-60(GST).        : Assessment of non-filers of returns
Section-61(GST).        : Assessment of unregistered persons
Section-62(GST).        : Summary assessment in certain special cases
 
CHAPTER-XVI
[  AUDIT ]
Section-63(GST).        : Audit by tax authorities
Section-64(GST).        : Special audit
Section-65(GST).        : Power of CAG to call for information for audit
 
CHAPTER-XVII
[  DEMANDS AND RECOVERY ]

Section- 66(GST).       : 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 wilful misstatement or suppression of facts
Section- 67(GST).       : 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
Section- 68(GST).       : General provisions relating to determination of tax
Section- 69(GST).       : Tax collected but not deposited with the Central or a State Government
Section- 70(GST)        : Tax wrongfully collected and deposited with Lhe Central or a State Government
Section- 71(GST).       : Initiation of recovery proceedings
Section- 72(GST).       : Recovery of tax
Section- 73(GST).       : Bar on recovery proceedings
Section- 74(GST).       : Payment of tax and other amount in installments.
Section- 75(GST).       : Transfer of property to be void in certain cases
Section- 76(GST).       : Tax to be first charge on property
Section- 77(GST).       : Provisional attachment to protect revenue in certain cases
Section- 78(GST).       : Continuation and validation of certain recovery proceedings

 
CHAPTER-XVIII
[  INSPECTION, SEARCH, SEIZURE AND ARREST ]
Section- 79(GST). Power of inspection, search and seizure
Section- 80
(GST). Inspection of goods in movement
Section- 81
(GST). Power to arrest
Section- 82
(GST). Power to summon persons to give evidence and produce documents
Section- 83
(GST). Access to business premises
Section- 84
(GST). Officers required to assist CGST/SGST officers
 
CHAPTER-XIX
[ OFFENCES AND PENALTIES ]
Section- 85(GST). Offences and penalties
Section- 86
(GST). General penalty
Section- 87
(GST). General disciplines related to penalty
Section- 88
(GST). Power to impose penalty in certain cases
Section- 89
(GST). Detention, seizure and release of goods and conveyances in transit
Section- 90
(GST). Confiscation of goods and/or conveyances and levy of penalty
Section- 91
(GST). Confiscation or penalty not to interfere with other punishments
CHAPTER-XX
[ PROSECUTION AND COMPOUNDING OF OFFENCES ]
Section- 92(GST).       : Prosecution
Section- 93(GST).       : Cognizance of offences
Section- 94(GST).       : Presumption of culpable mental state
Section- 95(GST).       : Relevancy of statements under certain circumstances
Section- 96(GST).       : Offences by Companies and certain other persons
Section- 97(GST).       : Compounding of offences
 
CHAPTER-XXI
[ APPEALS AND REVISION ]
Section- 98(GST).   : Appeals to First Appellate Authority
Section- 99(GST).   : Revisional powers of Chief Commissioner or Commissioner
Section- 100(GST). : Constitution of the National Appellate Tribunal
Section- 100(GST). : Constitution of the Appellate Tribunal
Section- 101(GST). : Appeals to the Appellate Tribunal
Section- 102(GST). : Orders of Appellate Tribunal
Section- 103(GST). : Procedure of Appellate Tribunal
Section- 104(GST). : Interest on refund of pre-deposit
Section- 105(GST). : Appearance by authorised representative
Section- 106(GST). : Appeal to the High Court
Section- 107(GST). : Appeal to the Supreme Court
Section- 108(GST). : Hearing before Supreme Court
Section- 109(GST). : Sums due to be paid notwithstanding appeal etc. Section-
Section-110(GST)    : Exclusion of time taken for copy
Section- 111(GST). : Appeal not to be filed in certain cases
Section- 112(GST). : Non Appealable decisions and orders
 
CHAPTER-XXII
[ ADVANCE RULING ]
Section- 113(GST). : Definitions
Section- 114(GST). : Authority for Advance Ruling
Section- 115(GST). : Appellate Authority for Advance Ruling
Section- 116(GST). : Application for Advance Ruling
Section- 117(GST). : Procedure on receipt of application
Section- 118(GST). : Appeal to the Appellate Authority
Section- 119(GST). : Orders of the Appellate Authority
Section- 120(GST). : Rectification of Advance Ruling
Section- 121(GST). : Applicability of Advance Ruling
Section- 122(GST). : Advance Ruling to be void in certain circumstances
Section- 123(GST). : Powers of the Authority and Appellate Authority
Section- 124(GST). : Procedure of the Authority and the Appellate Authority
 
CHAPTER-XXIII
[ PRESUMPTION AS TO DOCUMENTS ]
Section- 125(GST). : Presumption as to documents in certain cases
Section- 126(GST). : Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence
 
CHAPTER-XXIV
[ LIABILITY TO PAY IN CERTAIN CASES ]
Section - 127(GST). Liability in case of transfer of business
Section - 128(GST). Liability of agent and principal
Section - 129(GST). Liability in case of amalgamation /merger of companies
Section - 130(GST). Liability in case of company in liquidation
Section - 131(GST). Liability of directors of private company
Section - 132(GST). Liability of partners of firm to pay tax
Section - 133(GST). Liability of guardians, trustees etc.
Section - 134(GST). Liability of Court of Wards etc.
Section - 135(GST). Special provision regarding liability to pay tax, interest or penalty in certain cases
Section - 136(GST). Liability in other cases
 
CHAPTER-XXV
[ MISCELLANEOUS PROVISIONS ]
Section - 137(GST). Special Procedure for certain processes
Section - 138(GST). GST compliance rating
Section - 139(GST). Obligation to furnish information return
Section - 140(GST). Penalty for failure to furnish information return
Section - 141(GST) Power to collect statistics
Section - 142(GST). Disclosure of information required under section 141
Section - 143(GST). Taking assistance from an IT professional
Section - 144(GST). Drawal of samples
Section - 145(GST). Burden of Proof
Section - 146(GST). Persons discharging functions under the Act shall be deemed to be public servants
Section - 147(GST). Indemnity
Section - 148(GST). Disclosure of information by a public servant
Section - 149(GST). Publication of information respecting persons in certain cases
Section - 150(GST). Assessment proceedings, etc. not to be invalid on certain grounds
Section - 151(GST). Rectification of mistakes or errors apparent from record
Section - 152(GST). Bar of jurisdiction of civil courts
Section - 153(GST). Levy of fees
Section - 154(GST). Power of Central (or State) Government to make rules
Section - 155(GST). General power to make Regulations
Section - 156(GST). Delegation of powers
Section - 157(GST). Instructions to GST Officers
Section - 158(GST). Removal of difficulties
Section - 159(GST). Service of notice in certain circumstances
Section - 160(GST). Rounding off of tax etc.
Section - 161(GST). Effect of amendments, etc., of rules, notifications or orders
Section - 162(GST). Publication of rules and notifications and laying of rules before Parliament / State Legislature
Section - 163(GST). Anti-profiteering Measure
CHAPTER-XXVI
[ REPEAL AND SAVING ]
Section – 164 (GST). Repeal and saving
 
CHAPTER-XXVII
[ TRANSITIONAL PROVISIONS ]
Section -165(GST). General provisions
Section -166(GST). Migration of existing taxpayers to GST
Section -167(GST). Amount of CENVAT credit carried forward in a return to be allowed as input tax credit
Section -168(GST). Unavailed cenvat credit on capital goods, not carried forward in a return, to be allowed in certain situations
Section -169(GST). Credit of eligible duties and taxes in respect of inputs held in stock to be allowed in certain situations
Section -170(GST). Credit of eligible duties and taxes in respect of inputs held in stock to be allowed in certain situations
Section -171(GST). Credit of eligible duties and taxes in respect of inputs or input services during transit
Section -172(GST). Credit of eligible duties and taxes on inputs held in stock to be allowed to a taxable person switching over from composition scheme
Section -173(GST). Exempted goods returned to the place of business on or after the appointed day
Section -174(GST). Duty (Tax — in SGST Act) paid goods returned to the place of business on or after the appointed day
Section -175(GST). Inputs removed for job work and returned on or after the appointed day
Section-(GST)-176. Semifinished goods removed for job work and returned on or after the appointed day
Section-(GST)-177. Finished goods removed for carrying out certain processes and returned on or after the appointed day
Section-(GST)-178. Issue of supplementary invoices, debit or credit notes where price is revised in pursuance of a contract
Section-(GST)-179. Pending refund claims to be disposed of under earlier law
Section-(GST)-180. Refund claims filed after the appointed day for goods cleared or services provided before the appointed day and exported before or after the appointed day to be disposed of under earlier law
Section-(GST)-181. Refund claims filed after the appointed day for payments received and tax deposited before the appointed day in respect of services not provided
Section-(GST)-182. Claim of cenvat credit to be disposed of under the earlier law
Section-(GST)-183. Finalization of proceedings relating to output duty or tax liability
Section-(GST)-184. Treatment of the amount recovered or refunded in pursuance of assessment or adjudication proceedings
Section-(GST)-185. Treatment of the amount recovered or refunded pursuant to revision of returns
Section-(GST)-186. Treatment of long term construction / works contracts
Section-(GST)-187. Progressive or periodic supply of goods or services
Section-(GST)-188. Taxability of supply of services in certain cases
Section-(GST)-189. Taxability of supply of goods in certain cases
Section-(GST)-190. Credit distribution of service tax by ISO
Section-(GST)-191. Provision for transfer of unutilized Cenvat Credit by taxable person having centralized registration under the earlier law
Section-(GST)-192. Tax paid on goods lying with agents to be allowed as credit
Section-(GST)-193. Tax paid on capital goods lying with agents to be allowed as credit
Section-(GST)-194. Treatment of branch transfers
Section-(GST)-195. Goods sent on approval basis returned on or after the appointed day
Section-(GST)-196. Deduction of tax source
Section-(GST)-197. Transitional provisions for availing Cenvat credit in certain cases
 
SCHEDULE - I
 
SCHEDULE - II
 
SCHEDULE - III
 
SCHEDULE - IV
 
SCHEDULE - V
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