CHAPTER 1 : PRELIMINARY
Section-1 Short Title, extent and commencement
Section-2 Definitions
Section-3 Meaning and Scope of Supply
CHAPTER 2 : ADMINISTRATION
Section-4 Classes 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 under CGST
CHAPTER 3 : 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
Section-11 Remission of Tax on Supplies found deficient in quantity
CHAPTER 4 : 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 5 : INPUT TAX CREDIT
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
CHAPTER 6 : REGISTRATION
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
CHAPTER 7 : TAX INVOICE, CREDIT AND DEBIIT NOTES
Section-23 Tax Invoice
Section-24 Credit and Debit Notes
CHAPTER 8 : RETURNS
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
CHAPTER 9 : PAYMENT OF TAX
Section-35 Payment of Tax Interest, Penalty and other documents
Section-36 Interest on delayed payment of Tax
Section-37 Tax Deduction at Source
CHAPTER 9A : TRANSFER OF INPUT TAX CREDIT
Section-37A Transfer of Input tax Credit
CHAPTER 10 : REFUNDS
Section-38 Refund of Tax
Section-39 Interest on delayed Refunds
Section-40 Consumer Welfare Fund
Section-41 Utilization of the Fund
CHAPTER 11 : ACCOUNTS AND RECORDS
Section-42 Accounts and other Records
Section-43 Period of Retention of Accounts
CHAPTER 11A : JOB WORK
Section-43A Special procedure for removal of goods for certain purposes (Job work)
CHAPTER 11B : ELECTRONIC COMMERCE
Section-43B Definitions (Electronic Commerce)
Section-43C Collection of Tax at Source (Electronic Commerce)
CHAPTER 12 : 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 13 : AUDIT
Section-49 Audit by Tax Authorities
Section-50 Special Audit
CHAPTER 14 : DEMANDS AND RECOVERY
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
CHAPTER 15 : INSPECTION, SEARCH, SEIZURE AND ARREST
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
CHAPTER 16 : 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 17 : 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 18 : APPEALS AND REVISION
Section-79 Appeal to First Appellate Authority
Section-80 Revisional Powers of Commissioner
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
CHAPTER 19 : ADVANCE RULINGS
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
CHAPTER 20 : SETTLEMENT OF CASES
CHAPTER 21 : PRESUMPTIONS 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 22 : 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, 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
CHAPTER 23 : 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 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
CHAPTER 24 : REPEAL AND SAVINGS
Section-140 Repeal and saving
CHAPTER 25 : TRANSITIONAL PROVISIONS
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
SCHEDULES
I Matters to be treated as supply without consideration
II Matters to be treated as supply of goods or services
III Liability to be registered
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
RULES
1. GST Valuation (Determination of the Value of supply of Goods and Services) Rules, 2016
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