Acts - GST India

RAJASTHAN ACT

PRELIMINARY
1-2	Short title, extent and commencement, 2. Definitions.

ADMINISTRATION
3-6	Officers under this Act, 4. Appointment of officers, 5. Powers of officers, 6. 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
16-21	Eligibility and conditions for taking input tax credit., Apportionment of credit and blocked credits., 18. Availability of credit in special circumstances., Taking input tax credit in respect of inputs and capital goods sent for job work,, Manner of

REGISTRATION
22-30	Persons liable for registration., Persons not liable for registration, Compulsory registration in certain cases, Procedure for registration, Deemed registration, Special provisions relating to casual taxable person and non-resident taxable person, Am

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

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

RETURNS
37-40	Furnishing details of outward supplies., Furnishing details of inward supplies., Furnishing of returns., First Return, Claim of input tax credit and provisional acceptance thereof, Matching, reversal and reclaim of input tax credit, Matching, rever

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

REFUNDS
54-58	Refund of tax, Refund in certain cases, Interest on delayed refunds, Consumer Welfare Fund, Utilisation of Fund,

ASSESSMENT
59-64	Self-assessment, Provisional assessment, Scrutiny of returns, Assessment of non-filers of returns, Assessment of unregistered persons, 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 to summon persons to give evidence and produce documents, Access to business premises, Officers to assist proper officers

DEMANDS AND RECOVERY
73-84	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, Determination of tax not paid or short paid or err

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 Authority

APPEALS AND REVISION
107-121	Appeals to Appellate Authority, Powers of Revisional Authority, Appellate Tribunal and Benches thereof, President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc, Procedure before Appellate Tribuna, Ap

OFFENCES AND PENALTIES
122-138	Penalty for certain offences, Penalty for failure to furnish information return, Fine for failure to furnish statistics, General penalty, General disciplines related to penalty, Power to impose penalty in certain cases, Power to waive penalty or fee

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

MISCELLANEOUS
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,