Acts - GST India

CGST

PRELIMINARY
1	Short title, extent and commencement
2	Definitions

ADMINISTRATION
3	Officers under this Act
4	Appointment of officers.
5	Powers of officers
6	Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances

LEVY AND COLLECTION OF TAX
7	Scope of supply
8	Tax liability on composite and mixed supplies
9	Levy and collection
10	Composition levy
11	Power to grant exemption from tax

TIME AND VALUE OF SUPPLY
12	Time of supply of goods
13	Time of supply of services
14	Change in rate of tax in respect of supply of goods or services
15	Value of taxable supply

INPUT TAX CREDIT
16	Eligibility and conditions for taking input tax credit
17	Apportionment of credit and blocked credits
18	Availability of credit in special circumstances
19	Taking input tax credit in respect of inputs and capital goods sent for job work
20	Manner of distribution of credit by Input Service Distributor
21	Manner of recovery of credit distributed in excess.

REGISTRATION
22	Persons liable for registration
23	Persons not liable for registration
24	Compulsory registration in certain cases
25	Procedure for registration.
26	Deemed registration
27	Special provisions relating to casual taxable person and non-resident taxable person
28	Amendment of registration
29	Cancellation of registration
30	Revocation of cancellation of registration

TAX INVOICE, CREDIT AND DEBIT NOTES
31	Tax invoice
32	Prohibition of unauthorised collection of tax
33	Amount of tax to be indicated in tax invoice and other documents
34	Credit and debit notes

ACCOUNTS AND RECORDS
35	Accounts and other records
36	Period of retention of accounts

RETURNS
37	Furnishing details of outward supplies
38	Furnishing details of inward supplies
39	Furnishing of returns
40	First return
41	Claim of input tax credit and provisional acceptance thereof
42	Matching, reversal and reclaim of input tax credit
43	Matching, reversal and reclaim of reduction in output tax liability
44	Annual return
45	Final return
46	Notice to return defaulters
47	Levy of late fee
48	Goods and services tax practitioners

PAYMENT OF TAX
49	Payment of tax, interest, penalty and other amounts
50	Interest on delayed payment of tax
51	Tax deduction at source
52	Collection of tax at source
53	Transfer of input tax credit

REFUNDS
54	Refund of tax
55	Refund in certain cases
56	Interest on delayed refunds
57	Consumer Welfare Fund
58	Utilisation of Fund

ASSESSMENT
59	Self-assessment
60	Provisional assessment
61	Scrutiny of returns
62	Assessment of non-filers of returns
63	Assessment of unregistered persons
64	Summary assessment in certain special cases

AUDIT
65	Audit by tax authorities
66	Special audit

INSPECTION, SEARCH, SEIZURE AND ARREST
67	Power of inspection, search and seizure
68	Inspection of goods in movement
69	Power to arrest
70	Power to summon persons to give evidence and produce documents
71	Access to business premises
72	Officers to assist proper officers

DEMANDS AND RECOVERY
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
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.
75	General provisions relating to determination of tax
76	Tax collected but not paid to Government
77	Tax wrongfully collected and paid to Central Government or State Government
78	Initiation of recovery proceedings
79	Recovery of tax
80	Payment of tax and other amount in instalments
81	Transfer of property to be void in certain cases
82	Tax to be first charge on property
83	Provisional attachment to protect revenue in certain cases
84	Continuation and validation of certain recovery proceedings

LIABILITY TO PAY IN CERTAIN CASES
85	Liability in case of transfer of business
86	Liability of agent and principal
87	Liability in case of amalgamation or merger of companies
88	Liability in case of company in liquidation
89	Liability of directors of private company
90	Liability of partners of firm to pay tax
91	Liability of guardians, trustees, etc
92	Liability of Court of Wards, etc
93	Special provisions regarding liability to pay tax, interest or penalty in certain cases
94	Liability in other cases

ADVANCE RULING
95	Definitions
96	Authority for advance ruling
97	Application for advance ruling.
98	Procedure on receipt of application
99	Appellate Authority for Advance Ruling
100	Appeal to Appellate Authority
101	Orders of Appellate Authority
102	Rectification of advance ruling
103	Applicability of advance ruling
104	Advance ruling to be void in certain circumstances
105	Powers of Authority and Appellate Authority
106	Procedure of Authority and Appellate Authority

APPEALS AND REVISION
107	Appeals to Appellate Authority
108	Powers of Revisional Authority
109	Constitution of Appellate Tribunal and Benches thereof
110	President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc
111	Procedure before Appellate Tribunal
112	Appeals to Appellate Tribunal
113	Orders of Appellate Tribunal
114	Financial and administrative powers of President
115	Interest on refund of amount paid for admission of appeal
116	Appearance by authorised representative
117	Appeal to High Court
118	Appeal to Supreme Court
119	Sums due to be paid notwithstanding appeal, etc
120	Appeal not to be filed in certain cases
121	Non-appealable decisions and orders

OFFENCES AND PENALTIES
122	Penalty for certain offences
123	Penalty for failure to furnish information return
124	Fine for failure to furnish statistics
125	General penalty
126	General disciplines related to penalty
127	Power to impose penalty in certain cases
128	Power to waive penalty or fee or both
129	Detention, seizure and release of goods and conveyances in transit
130	Confiscation of goods or conveyances and levy of penalty
131	Confiscation or penalty not to interfere with other punishments
132	Punishment for certain offences
133	Liability of officers and certain other persons
134	Cognizance of offences
135	Presumption of culpable mental state
136	Relevancy of statements under certain circumstances
137	Offences by companies
138	Compounding of offences

TRANSITIONAL PROVISIONS
139	Migration of existing taxpayers
140	Transitional arrangements for input tax credit
141	Transitional provisions relating to job work
142	Miscellaneous transitional provisions

MISCELLANEOUS
143	Job work procedure
144	Presumption as to documents in certain cases
145	Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence
146	Common Portal
147	Deemed exports
148	Special procedure for certain processes
149	Goods and services tax compliance rating
150	Obligation to furnish information return
151	Power to collect statistics
152	Bar on disclosure of information
153	Taking assistance from an expert
154	Power to take samples
155	Burden of proof
156	Persons deemed to be public servants
157	Protection of action taken under this Act
158	Disclosure of information by a public servant
159	Publication of information in respect of persons in certain cases
160	Assessment proceedings, etc., not to be invalid on certain grounds
161	Rectification of errors apparent on the face of record
162	Bar on jurisdiction of civil courts
163	Levy of fee
164	Power of Government to make rules
165	Power to make regulations
166	Laying of rules, regulations and notifications
167	Delegation of powers
168	Power to issue instructions or directions
169	Service of notice in certain circumstances
170	Rounding off of tax, etc
171	Anti-profiteering measure
172	Removal of difficulties
173	Amendment of Act 32 of 1994
174	Repeal and saving