P.K. Goyal & Associates

Chapter I - PRELIMINARY (Sec 1 - Sec 2)

S.No	Section	Subject
1	Sec 1	Short Title, extent and commencement
2	Sec 2	Definitions

Chapter II - ADMINISTRATION (Sec 3 - Sec 6)

S.No	Section	Subject
1	Sec 3	Officers under GST Act
2	Sec 4	Appointment of officers
3	Sec 5	Powers of officers
4	Sec 6	Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances

Chapter III - LEVY AND COLLECTION OF TAX (Sec 7 - Sec 11)

S.No	Section	Subject
1	Sec 7	Scope of supply under
2	Sec 8	Tax liability on composite and mixed supplies
3	Sec 9	Levy and collection
4	Sec 10	Composition levy
5	Sec 11	Power to grant Exemption from tax

Chapter IV - TIME AND VALUE OF SUPPLY (Sec 12 - Sec 15)

S.No	Section	Subject
1	Sec 12	Time of Supply of Goods
2	Sec 13	Time of Supply of Services
3	Sec 14	Change in rate of tax in respect of supply of goods or services
4	Sec 15	Value of Taxable Supply

Chapter V - INPUT TAX CREDIT (Sec 16 - Sec 21)

S.No	Section	Subject
1	Sec 16	Eligibility and conditions for taking input tax credit
2	Sec 17	Apportionment of credit and blocked credits
3	Sec 18	Availability of credit in special circumstances
4	Sec 19	Taking input tax credit in respect of inputs and capital goods sent for job work.
5	Sec 20	Manner of distribution of credit by Input Service Distributor
6	Sec 21	Manner of recovery of credit distributed in excess

Chapter VI - REGISTRATION (Sec 22 - Sec 30)

S.No	Section	Subject
1	Sec 22	Persons liable for registration
2	Sec 23	Persons not liable for registration.
3	Sec 24	Compulsory registration in certain cases.
4	Sec 25	Procedure for registration
5	Sec 26	Deemed registration
6	Sec 27	Special provisions relating to casual taxable person and non-resident taxable person.
7	Sec 28	Amendment of registration
8	Sec 29	Cancellation of registration
9	Sec 30	Revocation of cancellation of registration

Chapter VII - TAX INVOICE, CREDIT AND DEBIT NOTES (Sec 31 - Sec 34)

S.No	Section	Subject
1	Sec 31	Tax invoice
2	Sec 32	Prohibition of unauthorised collection of ta
3	Sec 33	Amount of tax to be indicated in tax invoice and other documents
4	Sec 34	Credit and debit notes

Chapter VIII - ACCOUNTS AND RECORDS (Sec 35 - Sec 36)

S.No	Section	Subject
1	Sec 35	Accounts and other records
2	Sec 36	Period of retention of accounts

Chapter IX - RETURNS (Sec 37 - Sec 48)

S.No	Section	Subject
1	Sec 37	Furnishing details of outward supplies
2	Sec 38	Furnishing details of inward supplies.
3	Sec 39	Furnishing of returns
4	Sec 40	First return
5	Sec 41	Claim of input tax credit and provisional acceptance thereof
6	Sec 42	Matching, reversal and reclaim of input tax credit
7	Sec 43	Matching, reversal and reclaim of reduction in output tax liability
8	Sec 44	Annual return
9	Sec 45	Final return
10	Sec 46	Notice to return defaulters
11	Sec 47	Levy of late fee
12	Sec 48	Goods and services tax practitioners

Chapter X - PAYMENT OF TAX (Sec 49 - Sec 53)

S.No	Section	Subject
1	Sec 49	Payment of tax, interest, penalty and other amounts
2	Sec 50	Interest on delayed payment of tax
3	Sec 51	Tax deduction at source
4	Sec 52	Collection of tax at source
5	Sec 53	Transfer of input tax credit

Chapter X - PAYMENT OF TAX (Sec 54 - Sec 58)

S.No	Section	Subject
1	Sec 54	Refund of tax
2	Sec 55	Refund in certain cases
3	Sec 56	Interest on delayed refunds
4	Sec 57	Consumer Welfare Fund
5	Sec 58	Utilisation of Fund

Chapter XII - ASSESSMENT (Sec 59 - Sec 64)

S.No	Section	Subject
1	Sec 59	Self assessment
2	Sec 60	Provisional assessment.
3	Sec 61	Scrutiny of returns
4	Sec 62	Assessment of non-filers of returns
5	Sec 63	Assessment of unregistered persons
6	Sec 64	Summary assessment in certain special cases

Chapter XIII - AUDIT (Sec 65 - Sec 66)

S.No	Section	Subject
1	Sec 65	Audit by tax authorities
2	Sec 66	Special audit

Chapter XIV - INSPECTION, SEARCH, SEIZURE AND ARREST (Sec 67 - Sec 72)

S.No	Section	Subject
1	Sec 67	Power of inspection, search and seizure
2	Sec 68	Inspection of goods in movement
3	Sec 69	Power to arrest
4	Sec 70	Power to summon persons to give evidence and produce documents
5	Sec 71	Access to business premises
6	Sec 72	Officers to assist proper officers

Chapter XV - DEMANDS AND RECOVERY (Sec 73 - Sec 84)

S.No	Section	Subject
1	Sec 73	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
2	Sec 74	Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilful misstatement or suppression of facts
3	Sec 75	General provisions relating to determination of tax
4	Sec 76	Tax collected but not paid to Government
5	Sec 77	Tax wrongfully collected and paid to Central Government or State Government
6	Sec 78	Initiation of recovery proceedings
7	Sec 79	Recovery of tax
8	Sec 80	Payment of tax and other amount in instalments
9	Sec 81	Transfer of property to be void in certain cases
10	Sec 82	Tax to be first charge on property
11	Sec 83	Provisional attachment to protect revenue in certain cases
12	Sec 84	Continuation and validation of certain recovery proceedings

Chapter XVI - LIABILITY TO PAY IN CERTAIN CASES (Sec 85 - Sec 94)

S.No	Section	Subject
1	Sec 85	Liability in case of transfer of business
2	Sec 86	Liability of agent and principal
3	Sec 87	Liability in case of amalgamation or merger of companies
4	Sec 88	Liability in case of company in liquidation
5	Sec 89	Liability of directors of private company
6	Sec 90	Liability of partners of firm to pay tax
7	Sec 91	Liability of guardians, trustees, etc
8	Sec 92	Liability of Court of Wards, etc
9	Sec 93	Special provisions regarding liability to pay tax, interest or penalty in certain cases
10	Sec 94	Liability in other cases

Chapter XVII - LIABILITY TO PAY IN CERTAIN CASES (Sec 95 - Sec 106)

S.No	Section	Subject
1	Sec 95	Definitions of ADVANCE RULING
2	Sec 96	Authority for advance ruling
3	Sec 97	Application for advance ruling
4	Sec 98	Procedure on receipt of application
5	Sec 99	Appellate Authority for Advance Ruling
6	Sec 100	Appeal to Appellate Authority
7	Sec 101	Orders of Appellate Authority
8	Sec 102	Rectification of advance ruling
9	Sec 103	Applicability of advance ruling
10	Sec 104	Advance ruling to be void in certain circumstances
11	Sec 105	Powers of Authority and Appellate Authority
12	Sec 106	Procedure of Authority and Appellate Authority

Chapter XVIII - APPEALS AND REVISION (Sec 107 - Sec 121)

S.No	Section	Subject
1	Sec 107	Appeals to Appellate Authority
2	Sec 108	Powers of Revisional Authority
3	Sec 109	Constitution of Appellate Tribunal and Benches thereof
4	Sec 110	President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc
5	Sec 111	Procedure before Appellate Tribunal
6	Sec 112	Appeals to Appellate Tribunal
7	Sec 113	Orders of Appellate Tribunal
8	Sec 114	Financial and administrative powers of President
9	Sec 115	Interest on refund of amount paid for admission of appeal
10	Sec 116	Appearance by authorised representative
11	Sec 117	Appeal to High Court
12	Sec 118	Appeal to Supreme Court
13	Sec 119	Sums due to be paid notwithstanding appeal, etc
14	Sec 120	Appeal not to be filed in certain cases
15	Sec 121	Nonappealable decisions and orders

Chapter XIX - OFFENCES AND PENALTIES (Sec 122 - Sec 138)

S.No	Section	Subject
1	Sec 122	Penalty for certain offences
2	Sec 123	Penalty for failure to furnish information return
3	Sec 124	Fine for failure to furnish statistics
4	Sec 125	General penalty
5	Sec 126	General disciplines related to penalty
6	Sec 127	Power to impose penalty in certain cases
7	Sec 128	Power to waive penalty or fee or both
8	Sec 129	Detention, seizure and release of goods and conveyances in transit
9	Sec 130	Confiscation of goods or conveyances and levy of penalty
10	Sec 131	Confiscation or penalty not to interfere with other punishments
11	Sec 132	Punishment for certain offences
12	Sec 133	Liability of officers and certain other persons
13	Sec 134	Cognizance of offences
14	Sec 135	Presumption of culpable mental state
15	Sec 136	Relevancy of statements under certain circumstance
16	Sec 137	Offences by companies
17	Sec 138	Compounding of offences

Chapter XX - TRANSITIONAL PROVISIONS (Sec 139 - Sec 142)

S.No	Section	Subject
1	Sec 139	Migration of existing taxpayers
2	Sec 140	Transitional arrangements for input tax credit
3	Sec 141	Transitional provisions relating to job work
4	Sec 142	Miscellaneous transitional provisions

Chapter XXI - MISCELLANEOUS (Sec 143 - Sec 174)

S.No	Section	Subject
1	Sec 143	Job work procedure
2	Sec 144	Presumption as to documents in certain cases
3	Sec 145	Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence
4	Sec 146	Common Portal
5	Sec 147	Deemed exports
6	Sec 148	Special procedure for certain processes
7	Sec 149	Goods and services tax compliance rating
8	Sec 150	Obligation to furnish information return
9	Sec 151	Power to collect statistics
10	Sec 152	Bar on disclosure of information
11	Sec 153	Taking assistance from an expert
12	Sec 154	Power to take samples
13	Sec 155	Burden of proof
14	Sec 156	Persons deemed to be public servants
15	Sec 157	Protection of action taken under this Act
16	Sec 158	Disclosure of information by a public servant
17	Sec 159	Publication of information in respect of persons in certain cases
18	Sec 160	Assessment proceedings, etc., not to be invalid on certain grounds
19	Sec 161	Rectification of errors apparent on the face of record
20	Sec 162	Bar on jurisdiction of civil courts
21	Sec 163	Levy of fee
22	Sec 164	Power of Government to make rules
23	Sec 165	Power to make regulations
24	Sec 166	Laying of rules, regulations and notifications
25	Sec 167	Delegation of powers
26	Sec 168	Power to issue instructions or directions
27	Sec 169	Service of notice in certain circumstances
28	Sec 170	Rounding off of tax, etc
29	Sec 171	Antiprofiteering measure
30	Sec 172	Removal of difficulties
31	Sec 173	Amendment of Act 32 of 1994
32	Sec 174	Repeal and saving

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