Master Guide to GST Act (Set of 2 Vols)
Book Details
Contents At A Glance
VOL-1
Central Goods and Services Tax Act, 2017
| Chapter 1 Preliminary | CGST-1 |
| Chapter 2 Administration | CGST-30 |
| Chapter 3 Levy And Collection of Tax | CGST-70 |
| Chapter 4 Time and Value of Supply | CGST-234 |
| Chapter 5 Input Tax Credit | CGST-277 |
| Chapter 6 Registration | CGST-379 |
| Chapter 7 Tax Invoice, Credit and Debit Notes | CGST-614 |
| Chapter 8 Accounts and Records | CGST-654 |
| Chapter 9 Returns | CGST-668 |
| Chapter 10 Payment of Tax | CGST-822 |
| Chapter 11 Refunds | CGST-930 |
| Chapter 12 Assessment | CGST-1074 |
| Chapter 13 Audit | CGST-1136 |
| Chapter 14 Inspection Search Seizure and Arrest | CGST-1155 |
VOL-2
| Chapter 15 Demands And Recovery | CGST-1365 |
| Chapter 16 Liability to Pay in Certain Cases | CGST-1604 |
| Chapter 17 Advance Ruling | CGST-1641 |
| Chapter 18 Appeals and Revision | CGST-1703 |
| Chapter 19 Offences and Penalties | CGST-1832 |
| Chapter 20 Transitional Provisions | CGST-2090 |
| Chapter 21 Miscellaneous | CGST-2225 |
Integrated Goods and Services Tax Act, 2017
| Chapter 1 Introduction, Applicability and Definitions | IGST-3 |
| Chapter 2 Administration | IGST-17 |
| Chapter 3 Levy and Collection under IGST Act | IGST-22 |
| Chapter 4 Determination of Nature of Supply | IGST-39 |
| Chapter 5 Place of Supply of goods or Services or Both | IGST-52 |
| Chapter 6 Refund of Integrated Tax to International Tourist | IGST-86 |
| Chapter 7 Zero Rated Supply | IGST-92 |
| Chapter 8 Apportionment of Tax and Settlement of Funds | IGST-102 |
| Chapter 9 Chapter IX Miscellaneous | IGST-117 |
Union Territory Goods and Services Tax Act, 2017
| Chapter 1 Preliminary | UTGST-3 |
| Chapter 2 Administration | UTGST-10 |
| Chapter 3 Levy and Collection of Tax | UTGST-18 |
| Chapter 4 Payment of Tax | UTGST-29 |
| Chapter 5 Inspection, Search, Seizure and Arrest | UTGST-39 |
| Chapter 6 Demands and Recovery | UTGST-42 |
| Chapter 7 Advance Ruling | UTGST-48 |
| Chapter 9 Miscellaneous. | UTGST-83 |
Goods and Services Tax (Compensation To States) Act, 2017
| Goods and Services Tax (Compensation to States) Act, 2017 | UTGST-3 |
Detailed Contents
Central Goods and Services Tax Act, 2017
>
| Chapter 1 Preliminary | CGST-1 | |
| Section 1 Short title, extent and commencement (Section made effective from 22.06.2017) | CGST-2 | |
| Section 2 (Definitions) – Brought into force w.e.f. 22nd June, 2017 | CGST-7 | |
| Chapter 2 Administration | CGST-30 | |
| Section 3 Officers under this Act (Section made effective from 22.06.2017) | CGST-32 | |
| Section 4 Appointment of officers (Section made effective from 22.06.2017) | CGST-42 | |
| Section 5 Power of officers (Section made effective from 22.06.2017) | CGST-45 | |
| Section 6 Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances | CGST-52 | |
| Chapter 3 Levy And Collection of Tax | CGST-70 | |
| Section 7 Scope of Supply | CGST-75 | |
| Section 8 Tax Liability on Composite and Mixed Supplies | CGST-112 | |
| Section 9 Levy and Collection | CGST-118 | |
| Section 10 Composition Levy | CGST-178 | |
| Section 11 Power to Grant exemption from tax | CGST-206 | |
| Chapter 4 Time and Value of Supply | CGST-234 | |
| Section 12 Time of Supply of Goods (Section made effective from 01.07.2017) | CGST-241 | |
| Section 13 Time of Supply of Services–(Section made effective from 01.07.2017) | CGST-246 | |
| Section 14 Time of Supply - Change in rate of tax in respect of supply of goods or services (Section made effective from 01.07.2017) | CGST-251 | |
| Section 15 Value of taxable Supply (Section made effective from 01.07.2017 | CGST-255 | |
| Chapter 5 Input Tax Credit | CGST-277 | |
| Section -16 (1) Manner of availing ITC (Section made effective from 01.07.2017) | CGST-288 | |
| Section 17 (1) ITC in case goods/services partly used for business and partly for other purposes (Section made effective from 01.07.2017) | CGST-318 | |
| Section -18 ITC on Input, Input in semi-finished or finished goods in case of person registered u/s. 25(1) and 25(3) (Section made effective from 01.07.2017) | CGST-345 | |
| Section 19 Taking ITC in respect of inputs and capital goods sent for job-work (Section made effective from 01.07.2017) | CGST-357 | � |
| Section 20 Manner of distribution of credit by ISD(Section made effective from 01.07.2017 | CGST-368 | � |
| Section 21 Manner of recovery of credit distributed in excess (Section made effective from 01.07.2017) | CGST-374 | � |
| Chapter 6 Registration | CGST-379 | � |
| Section 22 Persons liable for Registration(Section made effective from 22.06.2017) | CGST-391 | � |
| Section 23 Persons not liable for Registration-(Section made effective from 22.06.2017) | CGST-403 | � |
| Section 24 Compulsory Registration in certain cases (Section made effective from 22.06.2017) | CGST-410 | � |
| Section 25 Procedure for registration(Section made effective from 22.06.2017)CGST-423 | � | |
| Section 26 Deemed Registration(Section made effective from 22.06.2017) | CGST-450 | � |
| Section 27 Casual Taxable Person and Non-resident Taxable Person (Section made effective from 22.06.2017) | CGST-454 | |
| Section 28 Amendment of Registration(Section made effective from 22.06.2017) | CGST-458 | |
| Section 29 Cancellation or Suspension of registration (Section made effective from 22.06.2017) | CGST-462 | |
| Section 30 Revocation of Cancellation of Registration(Section made effective from 22.06.2017) | CGST-580 | |
| Chapter 7 Tax Invoice, Credit and Debit Notes | CGST-614 | |
| Section 31(1) Tax Invoice in case of supply of goods(Section made effective from 01.07.2017) | CGST-620 | |
| Section 31A Facility of digital payment to recipient (Section made effective from 01.01.2020) | CGST-638 | |
| Section 32 Prohibition on Unauthorized Collection of Tax | CGST-640 | |
| Section 33 Amount of tax to be indicated in tax invoice and other documents (Section made effective from 01.07.2017) | CGST-645 | |
| Section 34 Credit and Debit Notes(Section made effective from 01.07.2017) | CGST-648 | |
| Chapter 8 Accounts and Records | CGST-654 | |
| Section 35 Accounts and Other Records (Section made effective from 01.07.2017) | CGST-657 | |
| Section 36 Period of retention of accounts(Section made effective from 01.07.2017) | CGST-665 | |
| Chapter 9 Returns | CGST-668 | |
| Section 37 Furnishing details of outward supplies | CGST-681 | |
| Section 38 Furnishing details of inward supplies (Section made effective from 012.07.2017) | CGST-708 | |
| Section 39 Furnishing of returns (Section made effective from 01.07.2017) | CGST-718 | |
| Section 40 First Return(Section made effective from 01.07.2017) | CGST-764 | |
| Section 41 Claim of ITC and provisional acceptance thereof (Section made effective from 01.07.2017) | CGST-766 | |
| Section 42 Matching, reversal and reclaim of reduction in ITC (Section made effective from 01.07.2017, except the proviso to sub-section (9)) | CGST-769 | |
| Section 43 Matching, reversal and reclaim of reduction in OTL (Section made effective from 01.07.2017, except the proviso to sub-section(9)) | CGST-772 | |
| Section 43A Procedure for furnishing return and availing input tax credit(Section made effective from 29.08.2018) | CGST-775 | |
| Section 44 Annual return(Section made effective from 01.07.2017) | CGST-778 | |
| Section 46 Notice to return defaulters(Section made effective from 01.07.2017) | CGST-795 | |
| Section 47 Levy of Late Fee | CGST-801 | |
| Section 48 Goods and services tax practitioners (Section made effective from 01.07.2017) | CGST-817 | |
| Chapter 10 Payment of Tax | CGST-822 | |
| Section 49 Payment of Tax, Interest, Penalty & other Amounts (Section made effective from 01.07.2017) | CGST-831 | |
| Section 49A Utilisation of input tax credit subject to certain conditions(Section made effective from 01.02.2019) | CGST-864 | |
| Section 49B Order of utilisation of input tax credit (Section made effective from 01.02.2019) | CGST-866 | |
| Section 50 Interest on delayed Payment of Tax(Section made effective from 01.07.2017) | CGST-869 | |
| Section 51 Tax Deduction at Source (TDS)(Section made effective from 01.10.2018) | CGST-901 | |
| Section 52 Collection of Tax at Source (Section made effective from 22.06.2017) | CGST-912 | |
| Section 53 Transfer of Input Tax Credit(Section made effective from 01.07.2017) | CGST-924 | |
| Section 53A Transfer of certain amounts (Section made effective from 01.01.2020) | CGST-927 | |
| Chapter 11 Refunds | CGST-930 | |
| Section 54 Explanation | CGST-941 | |
| Section-55 Refund in certain cases(Section made effective from 01.07.2017) | CGST-1048 | |
| Section 56 Interest on delayed refunds(Section made effective from 01.07.2017) | CGST-1055 | |
| Section 57 Consumer welfare Fund(Section made effective from 01.07.2017) | CGST-1069 | |
| Section 58 Utilisation of Fund(Section made effective from 01.07.2017) | CGST-1071 | |
| Chapter 12 Assessment | CGST-1074 | � |
| Section 59 Self Assessment (Section made effective from 01.07.2017) | CGST-1078 | |
| Section 60 Provisional Assessment(Section made effective from 01.07.2017) | CGST-1083 | |
| Section 61 Scrutiny of Returns (Section made effective from 01.07.2017) | CGST-1087 | |
| Section 62 Assessement of non filers of returns (Best Judgement Assessment) (Section made effective from 01.07.2017) | CGST-1098 | |
| Section 63 Assessement of unregistered persons (Section made effective from 01.07.2017) | CGST-1120 | |
| Section 64 Summary Assessment in certain cases (Section made effective from 01.07.2017) | CGST-1123 | |
| Chapter 13 Audit | CGST-1136 | |
| Section 65 Audit by Tax Authorities (Section made effective from 01.07.2017) | CGST-1141 | |
| Section 66 Special Audit (Section made effective from 01.07.2017) | CGST-1150 | |
| Chapter 14 Inspection Search Seizure and Arrest | CGST-1155 | |
| Section 67 Power of Inspectoin, Search, Seizure | CGST-1159 | |
| Section 68 Inspection of goods in movement | CGST-1209 | |
| Section 69 Power to arrest | CGST-1246 | |
| Section 70 Power to summon persons to give evidence and produce documents | CGST-1276 | |
| Section 71 Access to business premises | CGST-1349 | |
| Section 72 Officers required to assist proper officers | CGST-1356 |
DETAILED CONTENTS
VOLUME-II
| Chapter 15 Demands And Recovery | CGST-1365 |
| Section 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. | CGST-1371 |
| Section 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 | CGST-1424 |
| Section 75 General provisions relating to determination of tax | CGST-1473 |
| Section 76 Tax collected but not paid to Government | CGST-1504 |
| Section 77 Tax wrongfully collected and paid to the Central or a State Government | CGST-1510 |
| Section 78 Initiation of recovery proceedings | CGST-1520 |
| Section 79 Recovery of tax. | CGST-1528 |
| Section 80 Payment of tax and other amount in instalments. | CGST-1547 |
| Section 81 Transfer of property to be void in certain cases | CGST-1553 |
| Section 82 Tax to be first charge on property. | CGST-1555 |
| Section 83 Provisional attachment to protect revenue in certain cases. | CGST-1557 |
| Section 84 Continuation and validation of certain recovery proceedings. | CGST-1594 |
| Chapter 16 Liability to Pay in Certain Cases | CGST-1604 |
| Section 85 Liability in case of transfer of business (Section made effective from 01.07.2017) | CGST-1610 |
| Section 86 Liability of agent and principal (Section made effective from 01.07.2017) | CGST-1612 |
| Section 87 Liability in case of amalgamation or merger of companies(Section made effective from 01.07.2017) | CGST-1616 |
| Section 88 Liability in case of company in liquidation(Section made effective from 01.07.2017) | CGST-1619 |
| Section 89 Liability of directors of private company(Section made effective from 01.07.2017) | CGST-1622 |
| Section 90 Liability of partners of firm to pay tax(Section made effective from 01.07.2017) | CGST-1626 |
| Section 91 Liability of guardians, trustees, etc. (Section made effective from 01.07.2017) | CGST-1629 |
| Section 92 Liability of Court of Wards, etc.(Section made effective from 01.07.2017) | CGST-1632 |
| Section 93 Special provisions regarding liability to pay tax, interest or penalty in certain cases(Section made effective from 01.07.2017) | CGST-1634 |
| Section 94 Liability in other cases (Section made effective from 01.07.2017) | CGST-1638 |
| Chapter 17 Advance Ruling | CGST-1641 |
| Section 95 Definitions (Section made effective from 01.07.2017) | CGST-1646 |
| Section 96 Authority for advance ruling (Section made effective from 01.07.2017) | CGST-1649 |
| Section 97 Application for advance ruling (Section made effective from 01.07.2017) | CGST-1654 |
| Section 98 Procedure on receipt of application (Section made effective from 01.07.2017) | CGST-1659 |
| Section 99 Appellate Authority for Advance Ruling (Section made effective from 01.07.2017) | CGST-1664 |
| Section 100 Appeal to Appellate Authority | CGST-1667 |
| Section 101 Orders of Appellate Authority(Section made effective from 01.07.2017) | CGST-1671 |
| Section 101A Constitution of National Appellate Authorirty for Advance Ruling (Section to be made effective from the date yet to be notifed) | CGST-1675 |
| Section 101B Appeal to National Appellate Authority (Section to be made effective from the date yet to be notified) | CGST-1683 |
| Section 101C Order of National Appellate Authority (Section to be made effective from the date yet to be notified) | CGST-1686 |
| Section 102 Rectification of advance ruling (Section made effective from 01.07.2017) | CGST-1689 |
| Section 103 Applicability of advance ruling (Section made effective from 01.07.2017) | CGST-1692 |
| Section 104 Advance ruling to be void in certain circumstances (Section made effective from 01.07.2017) | CGST-1695 |
| Section 105 Powers of Authority, Appellate Authority and National Appellate Authority (Section made effective from 01.07.2017) | CGST-1698 |
| Section 106 Procedure of Authority, Appellate Authority and National Appellate Authority(Section made effective from 01.07.2017) | CGST-1700 |
| Chapter 18 Appeals and Revision | CGST-1703 |
| Section 107 Appeals to Appellate Authority | CGST-1710 |
| Section 108 Powers of Revisional Authority | CGST-1755 |
| Section 109 Constitution of Appellate Tribunal and Benches thereof | CGST-1760 |
| Section 110 President and Members of Appellate Tribunal their qualification,appointment, conditions of services etc | CGST-1768 |
| Section 111 Procedure before Appellate Tribunal | CGST-1780 |
| Section 112 Appeals to Appellate Tribunal | CGST-1784 |
| Section 113 Orders of Appallate Tribunal | CGST-1799 |
| Section 114 Financial and Administrative powers of President . | CGST-1802 |
| Section 115 Interest on Refund of amount paid for admission of appeal | CGST-1804 |
| Section 116 Appearance by authorized representative | CGST-1807 |
| Section 117 Appeal to High Court. | CGST-1811 |
| Section 118 Appeal to Supreme Court | CGST-1820 |
| Section 119 Sums due to be paid notwithstanding appeal etc. | CGST-1825 |
| Section 120 Appeal not to be filed in certain cases | CGST-1827 |
| Section 121 Non Appealable decisions and orders | CGST-1829 |
| Chapter 19 Offences and Penalties | CGST-1832 |
| Section 122 Penalty for certain offences | CGST-1839 |
| Section 123 Penalty for failure to furnish information return | CGST-1854 |
| Section 124 Fine for failure to furnish statistics | CGST-1856 |
| Section 125 General penalty | CGST-1860 |
| Section 126 General disciplines related to penalty | CGST-1865 |
| Section 127 Power to impose penalty in certain cases | CGST-1869 |
| Section 128 Power to waive penalty or fee or both | CGST-1871 |
| Section 129 Detention, seizure and release of goods and conveyances in transit | CGST-1879 |
| Section 130 Confiscation of goods or conveyances and levy of penalty | CGST-1946 |
| Section 131 Confiscation or penalty not to interfere with other punishments | CGST-1980 |
| Section 132 Punishment for certain offences | CGST-1984 |
| Section 133 Liabilty of officers and certain other persons | CGST-2053 |
| Section 134 Cognizance of offences | CGST-2056 |
| Section 135 Presumption of culpable mental state | CGST-2062 |
| Section 136 Relevancy of statements under certain circumstances | CGST-2066 |
| Section 137 Offences by Companies | CGST-2068 |
| Section 138 Compounding of offences | CGST-2072 |
| Chapter 20 Transitional Provisions | CGST-2090 |
| Section 139 Migration of existing taxpayers (Section made effective from 22.06.2017) | CGST-2095 |
| Section 140 Transitional arrangements for Input Tax Credit(Section made effective from 01.07.2017) | CGST-2107 |
| Section 141 Transitional provisions relating to Job Work (Section made effective from 01.07.2017) | CGST-2196 |
| Section – 142 Misc. Transitional Provisions(Section made effective from 01.07.2017) | CGST-2203 |
| Chapter 21 Miscellaneous | CGST-2225 |
| Section 143 Job work procedure | CGST-2235 |
| Section 144 Presumption as to documents in certain cases | CGST-2241 |
| Section 145 Admissibilty of micro films, acsimile copies of documents and computer printouts as documents and as evidence | CGST-2243 |
| Section 146 Common Portal | CGST-2246 |
| Section 147 Deemed Exports | CGST-2248 |
| Section 148 Special procedure for certain processes | CGST-2252 |
| Section 149 Goods and services tax compliance rating | CGST-2262 |
| Section 150 Obligation to furnish information return | CGST-2264 |
| Section 151 Power to call for information | CGST-2268 |
| Section 152 Bar on disclosure of information | CGST-2270 |
| Section 153 Taking assistance from an expert | CGST-2272 |
| Section 154 Power to take samples | CGST-2274 |
| Section 155 Burden of proof | CGST-2276 |
| Section 156 Persons deemed to be public servants | CGST-2277 |
| Section 157 Potection of action taken under this act | CGST-2278 |
| Section 158 Disclosure of information by a public servant | CGST-2280 |
| Section 158A Consent based sharing of information furnished by taxable person | CGST-2285 |
| Section 159 Publication of information in respect of persons in certain cases | CGST-2287 |
| Section 160 Assessment proceedings, etc., not to be invalid on certain grounds | CGST-2289 |
| Section 161 Rectification of errors apparent on the face of record | CGST-2291 |
| Section 162 Bar on jurisdiction of civil courts | CGST-2297 |
| Section 163 Levy of fee | CGST-2298 |
| Section 164 Power of Government to make rules | CGST-2299 |
| Section 165 Power to make regulations | CGST-2313 |
| Section 166 Laying of rules, regulations and notifications | CGST-2317 |
| Section 167 Delegation of powers | CGST-2319 |
| Section 168 Power to issue instructions or directions | CGST-2322 |
| Section 168A Power of Government to extend time limit in Special Circumstances | CGST-2343 |
| Section 169 Service of notice in certain circumstances | CGST-2345 |
| Section 170 Rounding off of tax, etc. | CGST-2352 |
| Section 171 Anti-profiteering measure | CGST-2354 |
| Section 172 Removal of difficulties | CGST-2366 |
| Section 173 Amendment of Act 32 of 1994 | CGST-2373 |
| Section 174 Repeal and saving | CGST-2377 |
Integrated Goods and Services Tax Act, 2017
| Chapter 1 Introduction, Applicability and Definitions | IGST-3 |
| Section 1 Short title, extent and commencement | IGST-5 |
| Section 2 Definitions | IGST-7 |
| Chapter 2 Administration | IGST-17 |
| Section 3 Appiointment of Officers | IGST-18 |
| Section 4 Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances | IGST-20 |
| Chapter 3 Levy and Collection under IGST Act | IGST-22 |
| Section 5 Levy and collection | IGST-26 |
| Section 6 Power to grant exemption from tax | IGST-34 |
| Chapter 4 Determination of Nature of Supply | IGST-39 |
| Section 7 Inter-State supply | IGST-42 |
| Section 8 Intra-State Supply | IGST-47 |
| Section 9 Supplies in territorial waters | IGST-50 |
| Chapter 5 Place of Supply of goods or Services or Both | IGST-52 |
| Section 10 Place of supply of goods other than supply of goods imported into, or exported from India | IGST-58 |
| Section 11 Place of Supply of Goods-Imported into or Exported from India | IGST-61 |
| Section 12 General Rule for Determination of Place of Supply of Service | IGST-62 |
| Section 13 Where location of Supplier of Service/recipient is outside India | IGST-73 |
| Section 14 Special provision for payment of tax by a supplier of online information and database access or retrieval services | IGST-82 |
| Chapter 6 Refund of Integrated Tax to International Tourist | IGST-86 |
| Section 15 Refund of integrated tax paid on supply of goods to tourist leaving India | IGST-88 |
| Chapter 7 Zero Rated Supply | IGST-92 |
| Section 16 Zero rated supply | IGST-95 |
| Chapter 8 Apportionment of Tax and Settlement of Funds | IGST-102 |
| Section 17 Apportionment of tax and settlement of funds | IGST-105 |
| Section 17A Transfer of certain amounts | IGST-110 |
| Section 18 Transfer of input tax credit | IGST-112 |
| Section 19 Tax wrongfully collected and paid to Central Government or State Government | IGST-114 |
| Chapter 9 Chapter IX Miscellaneous | IGST-117 |
| Section 20 Application of provisions of Central Goods and Services Tax Act | IGST-121 |
| Section 21 Import of services made on or after the appointed day | IGST-127 |
| Section 22 Power to make rules | IGST-130 |
| Section 23 Power to make regulations | IGST-132 |
| Section 24 Laying of rules, regulations and notifications | IGST-133 |
| Section 25 Removal of difficulties | IGST-135 |
Union Territory Goods and Services Tax Act, 2017
| Chapter 1 Preliminary | UTGST-3 |
| Section 1 Short title, extent and commencement | UTGST-5 |
| Section 2 Definitions | UTGST-7 |
| Chapter 2 Administration | UTGST-10 |
| Section 3 Officers under this Act | UTGST-11 |
| Section 4 Authorisation of officers | UTGST-12 |
| Section 5 Powers of officers. | UTGST-14 |
| Section 6 Authorisation of officers of central tax as proper officer in certain circumstances | UTGST-15 |
| Chapter 3 Levy and Collection of Tax | UTGST-18 |
| Section 7 Levy and collection | UTGST-22 |
| Section 8 Power to grant exemption from tax | UTGST-25 |
| Chapter 4 Payment of Tax | UTGST-29 |
| Section 9 Payment of tax | UTGST-32 |
| Section 9A Utilisation of input tax credit. | UTGST-34 |
| Section 9B Order of utilisation of input tax credit. | UTGST-35 |
| Section 10 Place of supply of goods other than supply of goods imported into, or exported from India | UTGST-37 |
| Chapter 5 Inspection, Search, Seizure and Arrest | UTGST-39 |
| Section 11 Place of supply of goods imported into, or exported from India | UTGST-40 |
| Chapter 6 Demands and Recovery | UTGST-42 |
| Section 12 Tax wrongfully collected and paid to Central Government or Union Territory Government | UTGST-44 |
| Section 13 Recovery of tax | UTGST-46 |
| Chapter 7 Advance Ruling | UTGST-48 |
| Section 14 Definitions | UTGST-49 |
| Section 15 Constitution of Authority for Advance Ruling | UTGST-51 |
| Section 16 Constitution of Appellate Authority for Advance Ruling | UTGST-53 |
| Chapter 8 Transitional Provisions | UTGST-56 |
| Section 17 Migration of existing taxpayers | UTGST-62 |
| Section 18 Transitional arrangements for input tax credit | UTGST-63 |
| Section 19 Transitional provisions relating to job work | UTGST-70 |
| Section 20 Miscellaneous transitional provisions | UTGST-74 |
| Chapter 9 Miscellaneous | UTGST-83 |
| Section 21 Application of provisions of Central Goods and Services Tax Act | UTGST-87 |
| Section 22 Power to make rules | UTGST-95 |
| Section 23 General power to make regulations | UTGST-99 |
| Section 24 Laying of rules, regulations and notifications | UTGST-101 |
| Section 25 Power to issue instructions or directions | UTGST-103 |
| Section 26 Removal of difficulties | UTGST-104 |
Goods and Services Tax(Compensation To States) Act, 2017
| Goods and Services Tax (Compensation to States) Act, 2017 | Cess-3 |
| Section 1 Short title, extent and commencement | Cess-5 |
| Section 2 Definitions | Cess-6 |
| Section 3 Projected growth rate | Cess-10 |
| Section 4 Base year | Cess-11 |
| Section 5 Base year revenue | Cess-12 |
| Section 6 Projected revenue for any year | Cess-17 |
| Section 7 Calculation and release of compensation | Cess-18 |
| Section 8 Levy and collection of cess | Cess-23 |
| Section 9 Returns, payments and refunds | Cess-26 |
| Section 10 Crediting proceeds of cess to Fund | Cess-27 |
| Section 11 Other provisions relating to cess | Cess-31 |
| Section 12 Power to make rules | Cess-33 |
| Section 13 Laying of rules before Parliament | Cess-35 |
| Section 14 Power to remove difficulties | Cess-36 |
About the Author
Dr. Avinash Poddar & Mr. Shailin Doshi
Dr. Avinash Poddar is a Chartered Accountant turned Advocate. He completed his Graduation from holy city of Haridwar, located in the state of Uttarakhand. Presently, he is Founder Partner in "M/s. ASHVA Legal Advisors LLP". He is based at Surat, Ahmedabad, Mumbai, and Delhi. He qualified as a Chartered Accountant in 2000 and has established his firm APV & Associates. He later ventured into software development and promoted TARUN Group. In the first eight years of his practice, he primarily worked in the areas of Direct Taxation, Auditing and Software Development and Sales. Subsequently, in the year 2008 he felt that the share of service sector is increasing in the Indian Economy; and therefore, service tax has the potential of growing immensely. He therefore decided to concentrate on the field of Service Tax and Excise. He is the founding partner of M/s ASHVA Legal Advisors LLP, Attorneys and Advocates, and is practicing in the field of litigation.
Mr. Shailin Doshi is a commerce graduate having an experience of more than 10 years in Service Tax, Excise, Customs and GST. He is primarily into Departmental Adjudication and Appeals. He has mastered into handling Search & Seizure matters. He along with these is very actively involved into litigation practice with M/s ASHVA Legal Advisors LLP and take care of drafting the High Court writs and appeals. Further to this he is also advising large corporates on various Indirect Tax issues. Presently he is pursuing the Bachelor of Laws (LL. B) and Cost Accountancy
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