GST Act

• Section 1 of GST – Short title, extent and commencement
• Section 3 of GST – Officers under GST Act-key points
• Section 5 of GST – Powers of officers under GST
• Section 6 of GST – Authorisation of officers of State tax or Union territory tax
• Section 4 of GST Act– Appointment of officers
• Section 13 of GST Act 2017 – Time of supply of services
• Section 21 of GST – Manner of recovery of credit distributed in excess
• Section 14 of GST – Change in rate of tax in respect of supply of goods or services
• Section 7 of GST – Scope of supply under GST Regime
• Section 15 of GST – Value of Taxable Supply under GST Regime
• Section 8 of GST – Tax liability on composite and mixed supplies
• Section 16 of GST – Eligibility and conditions for taking input tax credit
• Section 9 of GST – Levy and collection
• Section 17 of GST – Apportionment of credit and blocked credits
• Section 10 of GST – Composition levy
• Section 18 of GST – Availability of credit in special circumstances
• Section 11 of GST – Power to grant exemption from Tax
• Section 19 of GST – Taking input tax credit in respect of inputs and capital goods sent for job work
• Section 12 of GST – Time of supply of goods under GST
• Section 29 of GST – Cancellation of registration
• Section 22 of GST – Persons liable for registration
• Section 30 of GST – Revocation of cancellation of registration
• Section 23 of GST – Persons not liable for registration
• Section 31 of GST – Tax invoice
• Section 24 of GST – Compulsory registration in certain cases
• Section 32 of GST – Prohibition of unauthorised collection of tax
• Section 25 of GST – Procedure for registration
• Section 33 of GST – Amount of tax to be indicated in tax invoice and other documents
• Section 26 of GST – Deemed registration
• Section 27 of GST – Special provisions relating to casual taxable person and non-resident taxable person
• Section 35 of GST – Accounts and other records
• Section 28 of GST – Amendment of registration
• Section 37 of GST – Furnishing details of outward supplies
• Section 45 of GST – Final return under GST Act 2017
• Section 38 of GST – Furnishing details of inward supplies
• Section 39 of GST – Furnishing of returns
• Section 40 of GST – First return under GST Act 2017
• Section 41 of GST – Claim of input tax credit and provisional acceptance thereof
• Section 42 of GST – Matching, reversal and reclaim of input tax credit
• Section 43 of GST – Matching, reversal and reclaim of reduction in output tax liability
• Section 36 of GST – Period of retention of accounts
• Section 44 of GST – Annual return under GST Act 2017
• Section 46 of GST – Notice to return defaulters
• Section 47 of GST – Levy of late fee
• Section 48 of GST – Goods and services tax practitioners
• Section 49 of GST – Payment of tax, interest, penalty and other amounts
• Section 50 of GST – Interest on delayed payment of tax
• Section 53 of GST – Transfer of input tax credit
• Section 61 of GST – Scrutiny of returns as per GST Act
• Section 54 of GST – Refund of tax
• Section 62 of GST – Assessment of non-filers of returns
• Section 55 of GST – Refund in certain cases
• Section 56 of GST – Interest on delayed refunds
• Section 57 of GST – Consumer Welfare Fund
• Section 58 of GST – Utilisation of Fund
• Section 51 of GST – Tax deduction at source
• Section 59 of GST – Self – assessment as per GST Act
• Section 52 of GST – Collection of tax at source
• Section 60 of GST – Provisional assessment
• Section 63 of GST – Assessment of unregistered persons
• Section 64 of GST – Summary assessment in certain special cases
• Section 65 of GST – Audit by tax authorities
• Section 66 of GST – Special audit as per GST Act
• Section 68 of GST – Inspection of goods in movement
• Section 70 of GST – Power to summon persons to give evidence and produce documents
• Section 71 of GST – Access to business premises
• Section 74 of GST – 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 wilfulmisstatement or suppression of facts
• Section 75 of GST – General provisions relating to determination of tax
• Section 76 of GST – Tax collected but not paid to Government
• Section 78 of GST – Initiation of recovery proceedings
• Section 77 of GST – Tax wrongfully collected and paid to Central Government or State Government
• Section 72 of GST – Officers to assist proper officers
• Section 73 of GST – 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 wilfulmisstatement or suppression of facts
• Section 34 of GST – Credit and debit notes
• Section 69 of GST – Power to arrest as per GST Act
• Section 174 of GST – Repeal and Saving
• Section 174 of GST – Repeal and Saving
• Section 172 of GST – Removal of difficulties
• Section 171 of GST – Anti-profiteering measure
• Section 170 of GST – Rounding off of tax, etc
• Section 169 of GST – Service of notice in certain circumstances
• Section 168 of GST – Power to issue instructions or directions
• Section 167 of GST – Delegation of powers
• Section 166 of GST – Laying of rules, regulations and notifications
• Section 164 of GST – Power of Government to make rules
• Section 161 of GST – Rectification of errors apparent on the face of record
• Section 160 of GST – Assessment proceedings, etc., not to be invalid on certain grounds
• Section 159 of GST – Publication of information in respect of persons in certain cases
• Section 158 of GST – Disclosure of information by a public servant
• Section 157 of GST – Protection of action taken under this Act
• Section 154 of GST – Power to take samples
• Section 153 of GST – Taking assistance from an expert
• Section 152 of GST – Bar on disclosure of information
• Section 151 of GST – Power to collect statistics
• Section 150 of GST – Obligation to furnish information return
• Section 149 of GST – Goods and services tax compliance rating
• Section 148 of GST – Special procedure for certain processes
• Section 147 of GST – Deemed exports under GST Act
• Section 146 of GST – Common Portal under GST Act
• Section 145 of GST – Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence
• Section 144 of GST – Presumption as to documents in certain cases
• Section 143 of GST – Job work procedure under GST Act
• Section 142 of GST – Miscellaneous transitional provisions
• Section 141 of GST – Transitional provisions relating to job work
• Section 140 of GST – Transitional arrangements for input tax credit
• Section 139 of GST – Migration of existing taxpayers
• Section 138 of GST – Compounding of offences
• Section 137 of GST – Offences by companies under GST Act
• Section 136 of GST – Relevancy of statements under certain circumstances
• Section 135 of GST – Presumption of culpable mental state
• Section 134 of GST – Cognizance of offences
• Section 133 of GST – Liability of officers and certain other persons
• Section 132 of GST – Punishment for certain offences
• Section 131 of GST – Confiscation or penalty not to interfere with other punishments
• Section 130 of GST – Confiscation of goods or conveyances and levy of penalty
• Section 129 of GST – Detention, seizure and release of goods and conveyances in transit
• Section 128 of GST – Power to waive penalty or fee or both
• Section 127 of GST – Power to impose penalty in certain cases
• Section 126 of GST – General disciplines related to penalty
• Section 125 of GST – General penalty as per GST Act
• Section 124 of GST – Fine for failure to furnish statistics
• Section 123 of GST – Penalty for failure to furnish information return
• Section 122 of GST – Penalty for certain offences
• Section 121 of GST – Non appealable decisions and orders
• Section 120 of GST – Appeal not to be filed in certain cases
• Section 119 of GST – Sums due to be paid notwithstanding appeal, etc
• Section 118 of GST – Appeal to Supreme Court
• Section 117 of GST – Appeal to High Court
• Section 116 of GST – Appearance by authorised representative
• Section 115 of GST – Interest on refund of amount paid for admission of appeal
• Section 114 of GST – Financial and administrative powers of President
• Section 113 of GST – Orders of Appellate Tribunal
• Section 112 of GST – Appeals to Appellate Tribunal
• Section 111 of GST – Procedure before Appellate Tribunal
• Section 110 of GST – President and Members of Appellate Tribunal
• Section 109 – Constitution of Appellate Tribunal and Benches thereof
• Section 108 of GST – Powers of Revisional Authority
• Section 107 of GST – Appeals to Appellate Authority
• Section 106 of GST – Procedure of Authority and Appellate Authority
• Section 105 of GST – Powers of Authority and Appellate Authority
• Section 104 of GST – Advance ruling to be void in certain circumstances
• Section 103 of GST – Applicability of advance ruling
• Section 102 of GST – Rectification of advance ruling
• Section 101 of GST – Orders of Appellate Authority
• Section 100 of GST – Appeal to Appellate Authority.
• Section 99 of GST – Appellate Authority for Advance Ruling
• Section 98 of GST – Procedure on receipt of application
• Section 97 of GST – Application for advance ruling
• Section 96 of GST – Authority for advance ruling
• Section 95 of GST – Definitions as per GST Act
• Section 94 of GST – Liability in other cases
• Section 93 of GST – Special provisions regarding liability to pay tax, interest or penalty in certain cases
• Section 92 of GST – Liability of Court of Wards, etc
• Section 91 of GST – Liability of guardians, trustees, etc
• Section 90 of GST- Liability of partners of firm to pay tax
• Section 89 of GST – Liability of directors of private company
• Section 88 of GST – Liability in case of company in liquidation
• Section 87 of GST – Liability in case of amalgamation or merger of companies
• Section 86 of GST – Liability of agent and principal
• Section 85 of GST – Liability in case of transfer of business
• Section 84 of GST – Continuation and validation of certain recovery proceedings
• Section 83 of GST – Provisional attachment to protect revenue in certain cases
• Section 82 of GST – Tax to be first charge on property
• Section 81 of GST – Transfer of property to be void in certain cases
• Section 80 of GST – Payment of tax and other amount in instalments
• Section 20 of GST – Manner of distribution of credit by Input Service Distributor