Acts - GST India

ANDHRA PRADESH ACT

PRELIMINARY
1	Short title, extent and commencement.
2	Definitions

ADMINISTRATION
3-6	Officers under this Act.,Appointment of officers.Powers of officers. Authorisation of officers of central tax as proper officer in certain circumstances

LEVY AND COLLECTION OF TAX
7-11	Scope of supply, Tax liability on composite and mixed supplies,Levy and Collection, Composition levy, Power to grant exemption from tax.

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

INPUT TAX CREDIT
16	Eligibility and conditions for taking input tax credit.
17	A p p o rtionme nt o f credit and blocked credits.
18	Availability of credit in special circumstances.
19	Taking input tax credit in respect of inputs sent for job work and capital goods.
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 re lating 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 on unauthorised collection of tax.
33	Amount of tax to be ind icated 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 reclaimet input tax
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	Assessments of non-filling Of returns
63	Assessment of unregistered persons.
64	Summary assessment in certain special cases.

AUDIT
65-66	Audit by tax authorities.,Special Audit.

INSPECTION, SEARCH, SEIZURE AND ARREST
67-72	Power of inspection, search and seizure.,Inspection of goods in movement,Power of arrest,Power to summon p e rso ns to give e vid e nce and produce documents,Access to business premises,Officers to assist proper officers.

DEMANDS AND RECOVERY
73-84	Determination of tax no t p aid o r sho rt p aid o r e r r o n e o u s l y refunded or input tax credit wrongly availed or utilised fo r any re aso n other than fraud or any wilful misstate me nt o f facts. ,Determination of tax not paid or short

LIABILITY TO PAY IN CERTAIN CASES
85-94	Liability in case of transfer of business,Liability of agent and principal.,Liability in case of amalgamation or merger of companies.,Liability in case of company in liquidation.,Liability of directors of private company.,Liability of partners of

ADVANCE RULING
95-106	Definitions.,Constitution of Authority for Advance Ruling. ,Application for advance ruling.,Procedure on receipt of application.,,Constitution of Appellate Authority for Advance Ruling. ,Appeal to the Appellate Authority.Orders of Appellate Author

APPEALS AND REVISION
107-121	Appels to appelate authority ,Powers of Revisional Authority.,Appellate Tribunal and,President and members of Appellate Tribunal, their qualification, appointment, conditions of service, etc., Procedure before Appellate Tribunal,Orders of Appellate

OFFENCES AND PENALTIES
122-138	Penalty for certain offencesPenalty for failure To furnish information return.Fine for failue to furnish statisticsGeneral Penalty.General disciplines related penaltyPower to impose penalty in certain casesPower to waive penalty or fee or bothDetent

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

MISCELLANEOUS PROVISIONS
143-174	Job work procedure.,Presumption as to documents in certain cases,Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence.,Common Portal.,Deemed Exports.,Special procedure for certain processes