GST Samadhan

Acts

Section No.

Keyword

Year

CHAPTER I: PRELIMINARY

Section 1

CGST Act

Short title and Commencement

Section 2

CGST Act

Definitions

CHAPTER II: ADMINISTRATION

Section 3

CGST Act

Officers under this Act

Section 4

CGST Act

Appointment of officers

Section 5

CGST Act

Powers of officers under GST

Section 6

CGST Act

Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances

CHAPTER III: LEVY AND COLLECTION OF TAX

Section 7

CGST Act

Scope of supply

Section 8

CGST Act

Tax liability on composite and mixed supplies

Section 9

CGST Act

Levy and Collection

Section 10

CGST Act

Composition levy

Section 11

CGST Act

Power to grant exemption from tax

CHAPTER IV: TIME AND VALUE OF SUPPLY

Section 12

CGST Act

Time of supply of goods

Section 13

CGST Act

Time of supply of services

Section 14

CGST Act

Change in rate of tax in respect of supply of goods or services

Section 15

CGST Act

Value of taxable supply

CHAPTER V: INPUT TAX CREDIT

Section 16

CGST Act

Eligibility and Conditions for taking Input Tax Credit

Section 17

CGST Act

Apportionment of credit and blocked credits

Section 18

CGST Act

Availability of credit in special circumstances

Section 19

CGST Act

Taking input tax credit in respect of inputs and capital goods sent for job work

Section 20

CGST Act

Manner of distribution of credit by Input Service Distributor

Section 21

CGST Act

Manner of recovery of credit distributed in excess

CHAPTER VI: REGISTRATION

Section 22

CGST Act

Persons liable for registration

Section 23

CGST Act

Persons not liable for registration

Section 24

CGST Act

Compulsory registration in certain cases

Section 25

CGST Act

Procedure for registration

Section 26

CGST Act

Deemed registration

Section 27

CGST Act

Special provisions relating to casual taxable person and non-resident taxable person

Section 28

CGST Act

Amendment of registration

Section 29

CGST Act

Cancellation or suspension of registration

Section 30

CGST Act

Revocation of cancellation of registration

CHAPTER VII: TAX INVOICE, CREDIT AND DEBIT NOTES

Section 31

CGST Act

Tax invoice

Section 32

CGST Act

Prohibition of unauthorised collection of tax

Section 33

CGST Act

Amount of tax to be indicated in tax invoice and other documents

Section 34

CGST Act

Credit and debit notes

CHAPTER VIII: ACCOUNTS AND RECORDS

Section 35

CGST Act

Accounts and other records

Section 36

CGST Act

Period of retention of accounts

CHAPTER IX: RETURNS

Section 37

CGST Act

Furnishing details of outward supplies

Section 38

CGST Act

Furnishing details of inward supplies

Section 39

CGST Act

Furnishing of returns

Section 40

CGST Act

First return

Section 41

CGST Act

Claim of input tax credit and provisional acceptance thereof

Section 42

CGST Act

Matching, reversal and reclaim of input tax credit

Section 43

CGST Act

Matching, reversal and reclaim of reduction in output tax liability

Section 44

CGST Act

Annual return

Section 45

CGST Act

Final return

Section 46

CGST Act

Notice to return defaulters

Section 47

CGST Act

Levy of late fee

Section 48

CGST Act

Goods and services tax practitioners

CHAPTER X: PAYMENT OF TAX

Section 49

CGST Act

Payment of tax, interest, penalty and other amounts

Section 50

CGST Act

Interest on delayed payment of tax

Section 51

CGST Act

Tax deduction at source

Section 52

CGST Act

Collection of tax at source

Section 53

CGST Act

Transfer of input tax credit

CHAPTER XI: REFUNDS

Section 54

CGST Act

Refund of Tax

Section 55

CGST Act

Refund in certain cases

Section 56

CGST Act

Interest on delayed refunds

Section 57

CGST Act

Consumer Welfare Fund

Section 58

CGST Act

Utilisation of Fund

CHAPTER XII: ASSESSMENT

Section 59

CGST Act

Self-assessment

Section 60

CGST Act

Provisional assessment

Section 61

CGST Act

Scrutiny of returns

Section 62

CGST Act

Assessment of non-filers of returns

Section 63

CGST Act

Assessment of unregistered persons

Section 64

CGST Act

Summary assessment in certain special cases

CHAPTER XIII: AUDIT

Section 65

CGST Act

Audit by tax authorities

Section 66

CGST Act

Special audit

CHAPTER XIV: INSPECTION, SEARCH, SEIZURE AND ARREST

Section 67

CGST Act

Power of inspection, search and seizure

Section 68

CGST Act

Inspection of goods in movement

Section 69

CGST Act

Power to arrest

Section 70

CGST Act

Power to summon persons to give evidence and produce documents

Section 71

CGST Act

Access to business premises

Section 72

CGST Act

Officers to assist proper officers

CHAPTER XV: DEMANDS AND RECOVERY

Section 73

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

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

Section 75

CGST Act

General provisions relating to determination of tax

Section 76

CGST Act

Tax collected but not paid to Government

Section 77

CGST Act

Tax wrongfully collected and paid to Central Government or State Government

Section 78

CGST Act

Initiation of recovery proceedings

Section 79

CGST Act

Recovery of tax

Section 80

CGST Act

Payment of tax and other amount in instalments

Section 81

CGST Act

Transfer of property to be void in certain cases

Section 82

CGST Act

Tax to be first charge on property

Section 83

CGST Act

Provisional attachment to protect revenue in certain cases

Section 84

CGST Act

Continuation and validation of certain recovery proceedings

CHAPTER XVI: LIABILITY TO PAY IN CERTAIN CASES

Section 85

CGST Act

Liability in case of transfer of business

Section 86

CGST Act

Liability of agent and principal

Section 87

CGST Act

Liability in case of amalgamation or merger of Companies

Section 88

CGST Act

Liability in case of Company in liquidation

Section 89

CGST Act

Liability of directors of private Company

Section 90

CGST Act

Liability of partners of Firm to pay tax

Section 91

CGST Act

Liability of guardians, trustees, etc

Section 92

CGST Act

Liability of Court of Wards, etc

Section 93

CGST Act

Special provisions regarding liability to pay tax, interest or penalty in certain cases

Section 94

CGST Act

Liability in other cases

CHAPTER XVII: ADVANCE RULING

Section 95

CGST Act

Definitions

Section 96

CGST Act

Authority for advance ruling

Section 97

CGST Act

Application for Advance Ruling

Section 98

CGST Act

Procedure on receipt of application

Section 99

CGST Act

Appellate Authority for Advance Ruling

Section 100

CGST Act

Appeal to Appellate Authority

Section 101

CGST Act

Orders of Appellate Authority

Section 102

CGST Act

Rectification of Advance Ruling

Section 103

CGST Act

Applicability of Advance Ruling

Section 104

CGST Act

Advance ruling to be void in certain circumstances

Section 105

CGST Act

Powers of Authority and Appellate Authority

Section 106

CGST Act

Procedure of Authority and Appellate Authority

CHAPTER XVIII: APPEALS AND REVISION

Section 107

CGST Act

Appeals to Appellate Authority

Section 108

CGST Act

Powers of Revisional Authority

Section 109

CGST Act

Constitution of Appellate Tribunal and Benches thereof

Section 110

CGST Act

President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc.

Section 111

CGST Act

Procedure before Appellate Tribunal

Section 112

CGST Act

Appeals to Appellate Tribunal

Section 113

CGST Act

Orders of Appellate Tribunal

Section 114

CGST Act

Financial and administrative powers of President

Section 115

CGST Act

Interest on refund of amount paid for admission of appeal

Section 116

CGST Act

Appearance by authorised representative

Section 117

CGST Act

Appeal to High Court.

Section 118

CGST Act

Appeal to Supreme Court.

Section 119

CGST Act

Sums due to be paid notwithstanding appeal, etc

Section 120

CGST Act

Appeal not to be filed in certain cases.

Section 121

CGST Act

Non appealable decisions and orders.

CHAPTER XIX: OFFENCES AND PENALTIES

Section 122

CGST Act

Penalty for certain offences

Section 123

CGST Act

Penalty for failure to furnish information return

Section 124

CGST Act

Fine for failure to furnish statistics

Section 125

CGST Act

General penalty

Section 126

CGST Act

General disciplines related to penalty

Section 127

CGST Act

Power to impose penalty in certain cases

Section 128

CGST Act

Power to waive penalty or fee or both

Section 129

CGST Act

Detention, seizure and release of goods and conveyances in transit

Section 130

CGST Act

Confiscation of goods or conveyances and levy of penalty

Section 131

CGST Act

Confiscation or penalty not to interfere with other punishments

Section 132

CGST Act

Punishment for certain offences

Section 133

CGST Act

Liability of officers and certain other persons

Section 134

CGST Act

Cognizance of offences

Section 135

CGST Act

Presumption of culpable mental state

Section 136

CGST Act

Relevancy of statements under certain circumstances

Section 137

CGST Act

Offences by Companies

Section 138

CGST Act

Compounding of offences

CHAPTER XX: TRANSITIONAL PROVISIONS

Section 139

CGST Act

Migration of existing taxpayers

Section 140

CGST Act

Transitional arrangements for input tax credit

Section 141

CGST Act

Transitional provisions relating to job work

Section 142

CGST Act

Miscellaneous transitional provisions

CHAPTER XXI: MISCELLANEOUS

Section 143

CGST Act

Job work procedure

Section 144

CGST Act

Presumption as to documents in certain cases

Section 145

CGST Act

Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence

Section 146

CGST Act

Common Portal

Section 147

CGST Act

Deemed Exports

Section 148

CGST Act

Special procedure for certain processes

Section 149

CGST Act

Goods and services tax compliance rating

Section 150

CGST Act

Obligation to furnish information return

Section 151

CGST Act

Power to collect statistics

Section 152

CGST Act

Bar on disclosure of information

Section 153

CGST Act

Taking assistance from an expert

Section 154

CGST Act

Power to take samples

Section 155

CGST Act

Burden of proof

Section 156

CGST Act

Persons deemed to be public servants

Section 157

CGST Act

Protection of action taken under this Act

Section 158

CGST Act

Disclosure of information by a public servant

Section 159

CGST Act

Publication of information in respect of persons in certain cases

Section 160

CGST Act

Assessment proceedings, etc., not to be invalid on certain grounds

Section 161

CGST Act

Rectification of errors apparent on the face of record

Section 162

CGST Act

Bar on jurisdiction of Civil Courts

Section 163

CGST Act

Levy of fee

Section 164

CGST Act

Power of Government to make rules

Section 165

CGST Act

Power to make regulations

Section 166

CGST Act

Laying of rules, regulations and notifications

Section 167

CGST Act

Delegation of powers

Section 168

CGST Act

Power to issue instructions or direction

Section 169

CGST Act

Service of notice in certain circumstances

Section 170

CGST Act

Rounding off of tax, etc

Section 143

CGST Act

Job work procedure.

Section 171

CGST Act

Antiprofiteering measure.

Section 172

CGST Act

Removal of difficulties.

Section 173

CGST Act

Amendment of Act 32 of 1994

Section 174

CGST Act

Repeal and saving.

Section 1

CGST Act

Short title and Commencement

Section 2

CGST Act

Definitions

Section 3

CGST Act

Officers under this Act

Section 4

CGST Act

Appointment of officers

Section 5

CGST Act

Powers of officers under GST

Section 6

CGST Act

Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances

Section 7

CGST Act

Scope of supply

Section 8

CGST Act

Tax liability on composite and mixed supplies

Section 9

CGST Act

Levy and Collection

Section 10

CGST Act

Composition levy

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