GST overview

GST overview

Section-1    Short Title, extent and commencement
Section-2 Definitions
Section-3 Meaning and Scope of Supply
Section-4 C lasses of officers under Central Goods and Services Tax Act
Section-4  Classes of officers under State Goods and Services Tax Act
Section-5 Appointment of officers under Central Goods and Services Tax Act
Section -6 Powers of officers
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
Section-11  Remission of Tax on Supplies found deficient in quantity
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
Section-16 Manner of Taxing 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
Section-19 Registration
Section-19A Special Provisions relating to Casual Taxable and Non Resident Taxable Person
Section-20 Amendments of registration
Section-21 Cancellation of Registration
Section-22 Revocation of Cancellation of Registration
Section-23 Tax Invoice
Section-24 Credit and Debit Notes
Section-25 Furnishing details of Outward Supplies
Section-26 Furnishing details of Inward Supplies
Section-27 Return
Section-27A First Return
Section-28 Claim of Input Tax Credit and Provisional Acceptance
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
Section-35 Payment of Tax Interest, Penalty and other documents
Section-36 Interest on delayed payment of Tax
Section-37 Tax Deduction at Source
Section-37A Transfer of Input tax Credit
Section-38 Refund of Tax
Section-39 Interest on delayed Refunds
Section-40 Consumer Welfare Fund
Section-41  Utilization of the Fund
Section-42 Accounts and other Records
Section-43 Period of Retention of Accounts
Section-43A Special procedure for removal of goods for certain purposes (Job work)
Section-43B Definitions (Electronic Commerce)
Section-43C Collection of Tax at Source (Electronic Commerce)
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
Section-49 Audit by Tax Authorities
Section-50 Special Audit
Section-51 Determination of Tax not paid or short paid or erroneously refunded
Section-52 Tax Collected but not deposited with Central Government or State Government
Section-53 Tax wrongfully collected and deposited with the Central Govt. or State Govt.
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 proceeding
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 assisting CGST/SGST Officers
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
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
Section-79 Appeal to First Appellate Authority
Section-80 Left Blank
Section-81 Constitution of the National appellate Tribunal
Section-82 Appeals to the a 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 authorized representative
Section-87 Appeal to High Court
Section-88 Appeal to Supreme Court
Section-89 Hearing before Supreme Court
Section-90 Sums due to be paid notwithstanding appeals etc.
Section-91 Exclusion of time taken for copy
Section-92 Appeal no to be filed in certain cases
Section-93 Non Appealable decisions orders
Section-94 Definition of Advance Ruling
Section-95 Authority for Advance Ruling
Section-96 Appellate Authority for Advance Ruling
Section-97 Application of 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 Appellate Authority
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
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, trustee’s 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
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 purchases of goods and/or Services
Section-122 Drawl of Samples
Section-123 Burden of Proof
Section-124 Persons discharging functions under the Act 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 proceeding, 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 lying of Rules before Parliament/State Legislature
Section-140 Repeal and saving
Section-141 General provision –all officers under existing Act (Central/States) will be appointed as GST officers.
Section-142 Migration of existing taxpayers to GST
Section-143 Amount of Cenvat credit carried forward in a return to 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 situation
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 proceeding
Section-158 Treatment of the amount recovered or refunded pursuance 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 bases returned on or after appointed day
Section-162E Deduction