Chapter: I |
PRELIMINARY |
Section 1 | : | Short title, extent and commencement |
Section 2 | : | Definitions |
Section 3 | : | Meaning and scope of supply |
Chapter: II |
ADMINISTRATION |
Section 4 | : | Classes of officers under the Central Goods and Services Tax Act |
Section 4- | : | Classes of officers under the State Goods and Services Tax Act |
Section 5 | : | Appointment of officers under the Central Goods and Services Tax Act |
Section 6 | : | Powers of officers under the Central Goods and Services Tax Act |
Chapter: III |
LEVY OF, AND EXEMPTION FROM, TAX |
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 from tax |
Section 11 | : | Remission of tax on supplies found deficient in quantity |
Chapter: IV |
TIME AND VALUE OF SUPPLY |
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 |
Chapter: V |
INPUT TAX CREDIT |
Section 16 | : | Manner of taking input 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 |
Chapter: VI |
REGISTRATION |
Section 19 | : | Registration |
Section 19A | : | Special provisions relating to casual taxable person and non-resident taxable person |
Section 20 | : | Amendment of registration |
Section 21 | : | Cancellation of registration |
Section 22 | : | Revocation of cancellation of registration |
Chapter: VII |
TAX INVOICE, CREDIT AND DEBIT NOTES |
Section 23 | : | Tax invoice |
Section 23A | : | Amount of tax to be indicated in tax invoice and other documents |
Section 24 | : | Credit and debit notes |
Chapter: VIII |
RETURNS |
Section 25 | : | Furnishing details of outward supplies |
Section 26 | : | Furnishing details of inward supplies |
Section 27 | : | Returns |
Section 27A | : | First Return |
Section 28 | : | Claim of input tax credit and provisional acceptance thereof |
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 |
Chapter: IX |
PAYMENT OF TAX |
Section 35 | : | Payment of tax, interest, penalty and other amounts |
Section 36 | : | Interest on delayed payment of tax |
Section 37 | : | Tax deduction at source |
Chapter: IX A |
TRANSFER OF INPUT TAX CREDIT |
Section 37A | : | Transfer of input tax credit |
Chapter: X |
REFUNDS |
Section 38 | : | Refund of tax |
Section 39 | : | Interest on delayed refunds |
Section 40 | : | Consumer Welfare Fund |
Section 41 | : | Utilization of the Fund |
Chapter: XI |
ACCOUNTS AND RECORDS |
Section 42 | : | Accounts and other records |
Section 43 | : | Period of retention of accounts |
Chapter: XI A |
JOB WORK |
Section 43A | : | Special procedure for removal of goods for certain purposes |
Chapter: XI B |
ELECTRONIC COMMERCE |
Section 43B | : | Definitions |
Section 43C | : | Collection of tax at source |
Chapter: XII |
ASSESSMENT |
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 |
Chapter: XIII |
AUDIT |
Section 49 | : | Audit by tax authorities |
Section 50 | : | Special audit |
Chapter: XIV |
DEMANDS AND RECOVERY |
Section 51 | : | Determination of tax not paid or short paid or erroneously refunded |
Section 52 | : | Tax collected but not deposited with the Central or a State Government |
Section 53 | : | Tax wrongfully collected and deposited with the Central or a State Government |
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 proceedings |
Chapter: XV |
INSPECTION, SEARCH, SEIZURE AND ARRES |
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 to assist CGST/SGST officers |
Chapter: XVI |
OFFENCES AND PENALTIES |
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 |
Chapter: XVII |
PROSECUTION AND COMPOUNDING OF OFFENCES |
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 |
Chapter: XVIII |
APPEALS |
Section 79 | : | Appeals to First Appellate Authority |
Section 80 | : | Left Blank |
Section 81 | : | Constitution of the National Appellate Tribunal |
Section 82 | : | Appeals to the Appellate Tribunal |
Section 83 | : | Orders of Appellate Tribunal |
Chapter: XVIII |
APPEALS AND REVISION |
Section 79 | : | Appeals to First Appellate Authority |
Section 80 | : | Revisional powers of Commissioner |
Section 81 | : | Constitution of the National Appellate Tribunal |
Section 82 | : | Appeals to the 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 authorised representative |
Section 87 | : | Appeal to the High Court |
Section 88 | : | Appeal to the Supreme Court |
Section 89 | : | Hearing before Supreme Court |
Section 90 | : | Sums due to be paid notwithstanding appeal etc. |
Section 91 | : | Exclusion of time taken for copy |
Section 92 | : | Appeal not to be filed in certain cases |
Section 93 | : | Non Appealable decisions and orders |
Chapter: XIX |
ADVANCE RULING |
Section 94 | : | Definitions |
Section 95 | : | Authority for Advance Ruling |
Section 96 | : | Appellate Authority for Advance Ruling |
Section 97 | : | Application for 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 the Appellate Authority |
Chapter: XX |
SETTLEMENT OF CASES |
Section - | : | SETTLEMENT OF CASES |
Chapter: XXI |
PRESUMPTION AS TO DOCUMENTS |
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 |
Chapter: XXII |
LIABILITY TO PAY IN CERTAIN CASES |
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, trustees 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 |
Chapter: XXIII |
MISCELLANEOUS PROVISIONS |
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 purchase of goods and/or services |
Section 122 | : | Drawal of samples |
Section 123 | : | Burden of Proof |
Section 124 | : | Persons discharging functions under the Act shall 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 proceedings, 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 laying of rules before Parliament / State Legislature |
Chapter: XXIV |
REPEAL AND SAVING |
Section 140 | : | Repeal and saving |
Chapter: XXV |
TRANSITIONAL PROVISIONS |
Section 141 | : | General provisions |
Section 142 | : | Migration of existing taxpayers to GST |
Section 143 | : | Amount of CENVAT credit carried forward in a return to be 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 situations |
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 proceedings |
Section 158 | : | Treatment of the amount recovered or refunded pursuant 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 basis returned on or after the appointed day |
Section 162E | : | Deduction of tax source |
SCHEDULES |
SCHEDULE I | : | MATTERS TO BE TREATED AS SUPPLY WITHOUT CONSIDERATION |
SCHEDULE II | : | MATTERS TO BE TREATED AS SUPPLY OF GOODS OR SERVICES |
SCHEDULE III | : | LIABILITY TO BE REGISTERED |
SCHEDULE IV | : | Activities or transactions in respect of which the Central Government, a State Government or any Local Authority shall not be regarded as a taxable person |