30/01/2017

ALL SECTIONS OF GST ACT 2016 ( Author - RAHUL AGRAHARI )

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

About the author

RAHUL AGRAHARI

ACCOUNTS AND TAX CONSULTANTS

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