Gst Act & Rules

GST Acts GST Rules GST Migration
UKGST Act in English UKGST - Rules in Hindi Video Tutorial on GST Enrollment
CGST Act UKGST - Rules in English USER Manual
IGST Act CGST - Rules GST Migration-FAQ-Eng
UTGST Act   GST Migration-FAQ-Hindi
GST (Compensation to the States) Act    

Goods and Service Tax Act(Center)Goods

Chapter I PRELIMINARY(Sec1-Sec2)

S.No

Section

Subject

1

sec 1

Short Title, extent and commencement

2

sec 2

Definitions

Chapter I PRELIMINARY(Sec1-Sec2

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(Sec7-Sec11)

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(Sec12-Sec15)

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(Sec16-Sec21)

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(Sec22-Sec30)
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(Sec31-Sec34)
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(Sec35-Sec36)
S.No Section Subject
1 Sec 35 Accounts and other records
2 Sec 36 Period of retention of accounts
Chapter IX RETURNS(Sec37-Sec48)
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 44 Annual return
8 Sec 45 Final return
9 Sec 46 Notice to return defaulters
10 Sec 47 Levy of late fee
11 Sec 48 Goods and services tax practitioners
12 Sec 43 Matching, reversal and reclaim of reduction in output tax liability
Chapter X PAYMENT OF TAX(Sec49-Sec53)
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(Sec54-Sec58)
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(Sec59-Sec64)
S.No Section Subject
11 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 (Sec65-Sec66)
S.No Section Subject
1 Sec 65 Audit by tax authorities
2 Sec 66 Special audit
Chapter XIV INSPECTION, SEARCH, SEIZURE AND ARREST(Sec67-Sec72)
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(Sec73-Sec84)
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(Sec85-Sec94)
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 (Sec95-Sec106)
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(Sec107-Sec121)
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(Sec122-Sec138)
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(Sec139-Sec142)
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(Sec143-Sec174)
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