GST overview Section-1 Short Title, extent and commencement Section-2 Definitions Section-3 Meaning and Scope of Supply Section-4 C lasses of officers under Central Goods and Services Tax Act Section-4 Classes of officers under State Goods and Services Tax Act Section-5 Appointment of officers under Central Goods and Services Tax Act Section -6 Powers of officers Section-7 Levy and Collection of Central / State Goods and Services Tax Section-8 Composition Levy Section-9 Taxable Person Section-10 Power to grant Exemption Section-11 Remission of Tax on Supplies found deficient in quantity 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 Services Section-15 Value of Taxable Supply Section-16 Manner of Taxing Tax Credit Section-16A Taking Input Tax Credit in respect of inputs sent for job work Section-17 Manner of distribution of credit by Input Service Distributor Section-18 Manner of recovery of credit distributed in excess Section-19 Registration Section-19A Special Provisions relating to Casual Taxable and Non Resident Taxable Person Section-20 Amendments of registration Section-21 Cancellation of Registration Section-22 Revocation of Cancellation of Registration Section-23 Tax Invoice Section-24 Credit and Debit Notes Section-25 Furnishing details of Outward Supplies Section-26 Furnishing details of Inward Supplies Section-27 Return Section-27A First Return Section-28 Claim of Input Tax Credit and Provisional Acceptance Section-29 Matching, Reversal and Reclaim of Input Tax Credit Section-29A Matching, Reversal and Reclaim of Reduction in Output Tax Liability Section-30 Annual Return Section-31 Final Return Section-32 Notice to Return Defaulters Section-33 Levy of Late Fee Section-34 Tax Return Preparers Section-35 Payment of Tax Interest, Penalty and other documents Section-36 Interest on delayed payment of Tax Section-37 Tax Deduction at Source Section-37A Transfer of Input tax Credit Section-38 Refund of Tax Section-39 Interest on delayed Refunds Section-40 Consumer Welfare Fund Section-41 Utilization of the Fund Section-42 Accounts and other Records Section-43 Period of Retention of Accounts Section-43A Special procedure for removal of goods for certain purposes (Job work) Section-43B Definitions (Electronic Commerce) Section-43C Collection of Tax at Source (Electronic Commerce) Section-44 Self Assessment Section-44A Provisional Assessment Section- 45 Scrutiny of Returns Section-46 Assessment of non filers of Returns Section-47 Assessment of unregistered persons Section-48 Summary Assessment in certain special cases Section-49 Audit by Tax Authorities Section-50 Special Audit Section-51 Determination of Tax not paid or short paid or erroneously refunded Section-52 Tax Collected but not deposited with Central Government or State Government Section-53 Tax wrongfully collected and deposited with the Central Govt. or State Govt. Section-54 Recovery of Tax Section-55 Payment of Tax and other amount in Installments Section-56 Transfer of property to be void in certain cases Section-57 Tax to be first charge on property Section-58 Provisional Attachment to protect revenue in certain cases Section-59 Continuation of certain recovery proceeding Section-60 Power of inspection, search and seizure Section-61 Inspection of Goods in movement Section-62 Power to Arrest Section-63 Power to summon persons to give evidence and produce documents Section-64 Access to Business Premises Section-65 Officers required assisting CGST/SGST Officers Section-66 Offences and Penalties Section-67 General Penalty Section-68 General disciplines related to Penalty Section-69 Detention of Goods and Conveyances and levy of Penalty Section-70 Confiscation of Goods and levy of Penalty Section-71 Confiscation of Conveyances Section-72 Confiscation or Penalty not to interfere with other punishments Section-73 Prosecution Section-74 Cognizance of Offences Section-75 Presumption of Culpable mental State Section-76 relevancy of statements under certain circumstances Section-77 Offences by companies and certain other persons Section-78 Compounding of offences Section-79 Appeal to First Appellate Authority Section-80 Left Blank Section-81 Constitution of the National appellate Tribunal Section-82 Appeals to the a Appellate Tribunal Section-83 Orders of Appellate Tribunal Section-84 Procedure of Appellate Tribunal Section-85 Interest on delayed refund of Pre-Deposit Section-86 Appearance by authorized representative Section-87 Appeal to High Court Section-88 Appeal to Supreme Court Section-89 Hearing before Supreme Court Section-90 Sums due to be paid notwithstanding appeals etc. Section-91 Exclusion of time taken for copy Section-92 Appeal no to be filed in certain cases Section-93 Non Appealable decisions orders Section-94 Definition of Advance Ruling Section-95 Authority for Advance Ruling Section-96 Appellate Authority for Advance Ruling Section-97 Application of Advance Ruling Section-98 Procedure on receipt of Application Section-99 Appeal to the Appellate Authority Section-100 Orders of the Appellate Authority Section-101 Rectification of Advance Ruling Section-102 Applicability of Advance Ruling Section-103 Advance Ruling to be void in certain circumstances Section-104 Powers of the Authority and Appellate Authority Section-105 Procedure of the Authority and Appellate Authority Section-106 Presumption as to documents in certain cases Section-107 Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence Section-108 Liability in case of transfer of business Section-109 Liability in case of Amalgamation/Merger of companies Section-110 Liability in case of company in Liquidation Section-111 Liability of partners of firm to pay Tax Section-112 Liability of guardians, trustee’s etc Section-113 Liability of court of wards etc Section-114 Special Provision regarding liability to pay tax in certain cases Section-115 Liability in other cases Section-116 GST compliance rating Section-117 Obligation to furnish Information Return Section-118 Penalty for failure to furnish information return Section-119 Power to collect statistics Section-120 Disclosure of information required under Section 119 Section-121 Test purchases of goods and/or Services Section-122 Drawl of Samples Section-123 Burden of Proof Section-124 Persons discharging functions under the Act be deemed to be public servants Section-125 Indemnity Section-126 Disclosure of Information by a public servant Section-127 Publication of Information respecting persons in certain cases Section-128 Assessment proceeding, etc not to be invalid on certain grounds Section-129 Rectification of mistakes or errors apparent from Record Section-130 Bar of jurisdiction of civil courts Section-131 levy of fees Section-132 Power of Central or State Government to make Rules Section-132A General Power to make Regulations Section-133 Delegation of Powers Section-134 Instructions to GST Officers Section-135 Removal of Difficulties Section-136 Service of Notice in certain circumstances Section-137 Rounding off of Tax etc Section-138 Effect of amendments etc, of rules, Notifications or orders Section-139 Publication of Rules and Notifications and lying of Rules before Parliament/State Legislature Section-140 Repeal and saving Section-141 General provision –all officers under existing Act (Central/States) will be appointed as GST officers. Section-142 Migration of existing taxpayers to GST Section-143 Amount of Cenvat credit carried forward in a return to allowed as input tax credit Section-144 Unavailed Cenvat credit on Capital Goods, not carried forward in a return, to be allowed in certain situations Section-145 Credit of eligible duties and Taxes in respect of inputs held in stock to be allowed in certain situation Section-146 Credit of eligible duties and taxes on inputs held in stock to be allowed to a taxable person switching over from composition scheme Section-147 Amount payable in the event of a taxable person switching over to composition scheme Section-148 Exempted goods returned to the place of business on or after the appointed day. Section-149 Duty paid goods returned to the place of business on or after the appointed day. Section- 150 Inputs removed for job work and returned on or after the appointed day Section-151 Semi-finished goods removed for job work and returned on or after the appointed day Section-152 Finished goods removed for carrying out certain processes and returned on or after the appointed day Section-153 Issue of supplementary invoices, debit or credit notes where price is revised in pursuance of a contract Section-154 Pending refund claims to be disposed of under earlier law Section-155 Claim of CENVAT credit to be disposed of under the earlier law Section-156 Finalization of proceedings relating to output duty liability Section-157 Treatment of the amount recovered or refunded in pursuance of assessment or adjudication proceeding Section-158 Treatment of the amount recovered or refunded pursuance to revision of returns Section-159 Treatment of long term construction/works contracts Section-160 Progressive or periodic supply of goods or services Section-161 Treatment of retention payments Section -162 Credit distribution of service tax by ISD Section-162A Tax paid on goods lying with agents to be allowed as credit Section-162B Tax paid on capital goods lying with agents to be allowed as credit Section-162C Treatment of branch transfers Section-162D Goods sent on approval bases returned on or after appointed day Section-162E Deduction
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