GSTplus HelpCenter

CHAPTER – I: PRELIMINARY

• 1. Short title, extent and commencement
• 2. Definitions
• 3. Meaning and scope of supply

CHAPTER – II: ADMINISTRATION

• 4. Classes of officers under the Central Goods and Services Tax Act
• 4. Classes of officers under the State Goods and Services Tax Act
• 5. Appointment of officers under the Central Goods and Services Tax Act
• 6. Powers of officers under the Central Goods and Services Tax Act

CHAPTER – III: LEVY OF, AND EXEMPTION FROM, TAX

• 7. Levy and Collection of Central/State Goods and Services Tax
• 8. Composition Levy
• 9. Taxable person
• 10. Power to grant exemption from tax
• 11. Remission of tax on supplies found deficient in quantity

CHAPTER - IV: TIME AND VALUE OF SUPPLY

• 12. Time of supply of goods
• 13. Time of supply of services
• 14. Change in rate of tax in respect of supply of services
• 15. Value of taxable supply

CHAPTER - V: INPUT TAX CREDIT

• 16. Manner of taking input tax credit
• 16A. Taking input tax credit in respect of inputs sent for job work
• 17. Manner of distribution of credit by Input Service Distributor
• 18. Manner of recovery of credit distributed in excess

CHAPTER - VI REGISTRATION

• 19. Registration
• 19A. Special provisions relating to casual taxable person and non-resident taxable person
• 20. Amendment of registration
• 21. Cancellation of registration
• 22. Revocation of cancellation of registration

CHAPTER- VII TAX INVOICE, CREDIT AND DEBIT NOTES

• 23. Tax invoice
• 23 A. Amount of tax to be indicated in tax invoice and other documents
• 24. Credit and debit notes

CHAPTER– VIII: RETURNS

• 25. Furnishing details of outward supplies
• 26. Furnishing details of inward supplies
• 27. Returns
• 27A. First Return
• 28. Claim of input tax credit and provisional acceptance thereof
• 29. Matching, reversal and reclaim of input tax credit

See all 12 articles

CHAPTER-IX PAYMENT OF TAX

• 35. Payment of tax, interest, penalty and other amounts
• 36. Interest on delayed payment of tax
• 37. Tax deduction at source

CHAPTER-IXA TRANSFER OF INPUT TAX CREDIT

• 37A. Transfer of input tax credit

CHAPTER-X REFUNDS

• 38. Refund of tax
• 39. Interest on delayed refunds
• 40. Consumer Welfare Fund
• 41. Utilization of the Fund

CHAPTER-XI ACCOUNTS AND RECORDS

• 42. Accounts and other records
• 43. Period of retention of accounts

CHAPTER - XIA: JOB WORK

• 43A. Special procedure for removal of goods for certain purposes

CHAPTER - XIB ELECTRONIC COMMERCE

• 43B. Definitions
• 43C. Collection of tax at source

CHAPTER– XII ASSESSMENT

• 44. Self-Assessment
• 44A. Provisional Assessment
• 45. Scrutiny of returns
• 46. Assessment of non-filers of returns
• 47. Assessment of unregistered persons
• 48. Summary assessment in certain special cases

CHAPTER-XIII: AUDIT

• 49. Audit by tax authorities
• 50. Special audit

CHAPTER – XIV DEMANDS AND RECOVERY

• 51. Determination of tax not paid or short paid or erroneously refunded
• 52. Tax collected but not deposited with the Central or a State Government
• 53. Tax wrongfully collected and deposited with the Central or a State Government
• 54. Recovery of tax
• 55. Payment of tax and other amount in installments.
• 56. Transfer of property to be void in certain cases

See all 9 articles

CHAPTER- XV INSPECTION, SEARCH, SEIZURE AND ARREST

• 60. Power of inspection, search and seizure
• 61. Inspection of goods in movement
• 62. Power to arrest
• 63. Power to summon persons to give evidence and produce documents
• 64. Access to business premises
• 65. Officers required to assist CGST/SGST officers

CHAPTER – XVI: OFFENCES AND PENALTIES

• 66. Offences and penalties
• 67. General penalty
• 68. General disciplines related to penalty
• 69. Detention of goods and conveyances, and levy of penalty
• 70. Confiscation of goods and levy of penalty
• 71. Confiscation of conveyances

See all 7 articles

CHAPTER – XVII PROSECUTION AND COMPOUNDING OF OFFENCES

• 73. Prosecution
• 74. Cognizance of offences
• 75. Presumption of culpable mental state
• 76. Relevancy of statements under certain circumstances
• 77. Offences by Companies and certain other persons
• 78. Compounding of offences

CHAPTER–XVIII APPEALS

• 79. Appeals to First Appellate Authority
• 80. Left Blank
• 81. Constitution of the National Appellate Tribunal
• 82. Appeals to the Appellate Tribunal
• 83. Orders of Appellate Tribunal

CHAPTER–XVIII APPEALS AND REVISION

• 79. Appeals to First Appellate Authority
• 80. Revisional powers of Commissioner
• 81. Constitution of the National Appellate Tribunal
• 82. Appeals to the Appellate Tribunal
• 83. Orders of Appellate Tribunal
• 84. Procedure of Appellate Tribunal

See all 15 articles

CHAPTER– XIX ADVANCE RULING

• 94. Definitions
• 95. Authority for Advance Ruling
• 96. Appellate Authority for Advance Ruling
• 97. Application for advance ruling
• 98. Procedure on receipt of application
• 99. Appeal to the Appellate Authority

See all 12 articles

CHAPTER– XXI PRESUMPTION AS TO DOCUMENTS

• 106. Presumption as to documents in certain cases
• 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

• 108. Liability in case of transfer of business
• 109. Liability in case of amalgamation /merger of companies
• 110. Liability in case of company in liquidation
• 111. Liability of partners of firm to pay tax
• 112. Liability of guardians, trustees etc.
• 113. Liability of Court of Wards etc.

See all 8 articles

CHAPTER– XXIII MISCELLANEOUS PROVISIONS

• 116. GST compliance rating
• 117. Obligation to furnish information return
• 118. Penalty for failure to furnish information return
• 119. Power to collect statistics
• 120. Disclosure of information required under section 119
• 121. Test purchase of goods and/or services

See all 25 articles

CHAPTER– XXIV REPEAL AND SAVING

• 140. Repeal and saving

CHAPTER XXV TRANSITIONAL PROVISIONS

• 141. General provisions
• 142. Migration of existing taxpayers to GST
• 143. Amount of CENVAT credit carried forward in a return to be allowed as input tax credit
• 144. Unavailed cenvat credit on capital goods, not carried forward in a return, to be allowed in certain situations
• 145. Credit of eligible duties and taxes in respect of inputs held in stock to be allowed in certain situations
• 146. Credit of eligible duties and taxes on inputs held in stock to be allowed to a taxable person switching over from composition scheme

See all 27 articles