GstIndiaPathway
Your trusted pathway to GST knowledge and compliance
Home
Get in Touch
Latest News
E-books WCO-PGS uploaded in E-BOOK-CUSTOMS under LEARNING SOURCE TAB
GST-DIGEST (SUPREME COURT CASES) - {August 2026}
GSTAT - DIGEST (Important Cases)
News - 09-10-2026
Main Pages
5 pages
Home Page
News
Get in Touch
Forms & Formats
Learning Source
Topics
9 topics
The Central Goods and Services Tax Act, 2017
Last updated: 02 Sep 2026
The Goods and Services Tax (Compensation to States) Act, 2017
Last updated: 15 Apr 2026
The Integrated Goods and Services Tax Act, 2017
Last updated: 22 Jul 2026
The Union Territory Goods and Services Tax Act, 2017
Last updated: 31 Jul 2026
The Central Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017
Last updated: 21 Apr 2020
CGST Rules
Last updated: 04 Aug 2026
IGST Rules
Last updated: 22 Apr 2026
The Health Security Se National Security Cess Act, 2025
Last updated: 10 May 2026
The Health Security Se National Security Cess Rules, 2026
Last updated: 11 May 2026
News Articles
1 articles
E-books WCO-PGS uploaded in E-BOOK-CUSTOMS under LEARNING SOURCE TAB
Date: 30 Nov -0001
Circulars
53 circulars
Title: Definitions | Section: 2
Date: 27 Oct 2025
Title: Powers of officers | Section: 5
Date: 09 Feb 2018
Title: Scope of supply | Section: 7
Date: 15 Jul 2024
Title: Levy and collection | Section: 9
Date: 31 Oct 2023
Title: Composition levy | Section: 10
Date: 11 Oct 2019
Title: Power to grant exemption from tax | Section: 11
Date: 06 Oct 2021
Title: Time of supply of services. | Section: 13
Date: 26 Jun 2024
Title: Value of taxable supply | Section: 15
Date: 11 Jul 2024
Title: Eligibility and conditions for taking Input Tax Credit | Section: 16
Date: 26 Jun 2024
Title: Apportionment of Credit and Blocked Credits. | Section: 17
Date: 26 Jun 2024
Title: Availability of credit in special circumstances | Section: 18
Date: 23 Mar 2020
Title: Manner of distribution of credit by Input Service Distributor | Section: 20
Date: 26 Oct 2018
Title: Procedure for registration | Section: 25
Date: 14 Jun 2023
Title: Special provisions relating to casual taxable person and non-resident taxable person. | Section: 27
Date: 26 Oct 2018
Title: Cancellation [or suspension] of Registration | Section: 29
Date: 11 Feb 2021
Title: Revocation of Cancellation of Registration | Section: 30
Date: 18 May 2021
Title: Tax Invoice | Section: 31
Date: 17 Nov 2021
Title: Accounts and Other Records | Section: 35
Date: 21 Dec 2017
Title: Tax Deduction at Source | Section: 51
Date: 28 Sep 2018
Title: Collection of Tax at Source | Section: 52
Date: 05 Nov 2018
Title: Utilisation of Input Tax Credit subject to certain conditions | Section: 49-A
Date: 23 Apr 2019
Title: Furnishing details of Outward Supplies | Section: 37
Date: 18 Feb 2019
Title: Furnishing of Returns | Section: 39
Date: 06 Jul 2022
Title: Notice to Return Defaulters | Section: 46
Date: 24 Dec 2019
Title: Goods and Services Tax Practitioners | Section: 48
Date: 18 Oct 2017
Title: Refund of Tax | Section: 54
Date: 11 Sep 2024
Title: Refund in Certain Cases. | Section: 55
Date: 29 Jun 2019
Title: Inspection Of Goods In Movement | Section: 68
Date: 14 Sep 2018
Title: 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. | Section: 74
Date: 06 Jul 2022
Title: General provisions relating to determination of tax | Section: 75
Date: 25 Jun 2026
Title: Recovery of Tax | Section: 79
Date: 11 Jul 2024
Title: Application for Advance Ruling | Section: 97
Date: 21 Dec 2017
Title: Appeal to Appellate Authority | Section: 100
Date: 21 Dec 2017
Title: Appeals to Appellate Tribunal | Section: 112
Date: 25 Jul 2026
Title: Appeal not to be filed in certain cases | Section: 120
Date: 26 Jun 2024
Title: Penalty for certain offences | Section: 122
Date: 06 Jul 2022
Title: Transitional arrangements for input tax credit. | Section: 140
Date: 10 Nov 2022
Title: Miscellaneous transitional provisions | Section: 142
Date: 13 Apr 2018
Title: Job work procedure | Section: 143
Date: 26 Mar 2018
Title: Common Portal | Section: 146
Date: 03 Apr 2018
Title: Deemed exports. | Section: 147
Date: 06 Nov 2017
Title: Special procedure for certain processes. | Section: 148
Date: 26 Jun 2024
Title: Power to issue instructions or directions. | Section: 168
Date: 23 Sep 2025
Title: Power of Government to extend time limit in special circumstances | Section: 168-A
Date: 20 Jul 2021
Title: Activities to be treated as supply even if made without consideration. | Section: 7
Date: 26 Jun 2024
Title: Levy and Collection of Cess. | Section: 8
Date: 26 Jul 2011
Title: Definitions | Section: 2
Date: 27 Oct 2023
Title: Levy and collection | Section: 5
Date: 27 Dec 2022
Title: Inter-State supply | Section: 7
Date: 25 May 2018
Title: Place of supply of goods other than supply of goods imported into, or exported from India | Section: 10
Date: 26 Jun 2024
Title: Place of supply of services where location of supplier and recipient is in India. | Section: 12
Date: 27 Oct 2023
Title: Place of supply of services where location of supplier or location of recipient is outside India | Section: 13
Date: 26 Jun 2024
Title: Zero Rated Supply. | Section: 16
Date: 23 Jan 2020
Notifications
93 notifications
Date: 01 Jan 2020
Title: Short title, extent and commencement | Section: 1
Date: 17 Sep 2025
Title: Officers under this Act | Section: 3
Date: 01 Jul 2017
Title: Powers of officers | Section: 5
Date: 17 Aug 2023
Title: Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances. | Section: 6
Date: 13 Oct 2017
Title: Scope of supply | Section: 7
Date: 30 Sep 2019
Title: Levy and collection | Section: 9
Date: 17 Sep 2025
Title: Composition levy | Section: 10
Date: 07 Mar 2019
Title: Power to grant exemption from tax | Section: 11
Date: 17 Sep 2025
Title: Value of taxable supply | Section: 15
Date: 29 Sep 2023
Title: Persons liable for registration | Section: 22
Date: 02 May 2025
Title: Persons not liable for registration | Section: 23
Date: 31 Jul 2023
Title: Procedure for registration | Section: 25
Date: 14 Jun 2023
Title: Cancellation [or suspension] of Registration | Section: 29
Date: 23 Apr 2019
Title: Revocation of Cancellation of Registration | Section: 30
Date: 30 Nov -0001
Title: Tax Invoice | Section: 31
Date: 21 Mar 2020
Title: Interest on Delayed Payment of Tax | Section: 50
Date: 28 Jun 2017
Title: Tax Deduction at Source | Section: 51
Date: 13 Sep 2018
Title: Collection of Tax at Source | Section: 52
Date: 31 Dec 2018
Title: Furnishing details of Outward Supplies | Section: 37
Date: 09 Oct 2019
Title: Communication of details of inward supplies and input tax credit | Section: 38
Date: 11 Sep 2017
Title: Furnishing of Returns | Section: 39
Date: 21 Apr 2026
Title: Annual Return | Section: 44
Date: 17 Sep 2025
Title: Final Return | Section: 45
Date: 26 Oct 2018
Title: Goods and Services Tax Practitioners | Section: 48
Date: 25 May 2018
Title: Refund of Tax | Section: 54
Date: 13 Oct 2025
Title: Refund in Certain Cases. | Section: 55
Date: 29 Jun 2019
Title: Interest On Delayed Refunds. | Section: 56
Date: 28 Jun 2017
Title: Scrutiny of Returns | Section: 61
Date: 26 May 2023
Title: Audit By Tax Authorities. | Section: 65
Date: 02 May 2025
Title: Power Of Inspection, Search And Seizure. | Section: 67
Date: 14 Aug 2024
Title: Power To Arrest. | Section: 69
Date: 17 Aug 2022
Title: Power to Summon Persons to Give Evidence and Produce Documents. | Section: 70
Date: 17 Aug 2022
Title: 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. | Section: 74
Date: 04 May 2023
Title: Recovery of Tax | Section: 79
Date: 30 May 2024
Title: Provisional attachment to protect revenue in certain cases | Section: 83
Date: 23 Feb 2021
Title: Constitution of National Appellate Authority for Advance Ruling | Section: 101-A
Date: 07 May 2026
Title: Constitution of Appellate Tribunal and Benches thereof. | Section: 109
Date: 30 Sep 2024
Title: Appeals to Appellate Tribunal | Section: 112
Date: 03 Dec 2019
Title: Power to waive penalty or fee or both | Section: 128
Date: 23 Jan 2025
Title: Punishment for certain offences | Section: 132
Date: 01 Sep 2022
Title: Waiver of interest or penalty or both relating to demands raised under section 73, for certain tax periods | Section: 128-A
Date: 08 Oct 2024
Title: Common Portal | Section: 146
Date: 04 Oct 2024
Title: Deemed exports. | Section: 147
Date: 18 Oct 2017
Title: Special procedure for certain processes. | Section: 148
Date: 08 Oct 2024
Title: Power of Government to make rules. | Section: 164
Date: 11 Feb 2025
Title: Power to issue instructions or directions. | Section: 168
Date: 01 May 2021
Title: Anti-profiteering measure. | Section: 171
Date: 30 Sep 2024
Title: Removal of difficulties | Section: 172
Date: 28 Jun 2019
Title: Power of Government to extend time limit in special circumstances | Section: 168-A
Date: 01 May 2021
Title: Consent based sharing of information furnished by taxable person | Section: 158-A
Date: 22 Feb 2024
Title: Short title, extent and commencement. | Section: 1
Date: 31 Mar 2023
Title: Levy and Collection of Cess. | Section: 8
Date: 13 Oct 2017
Title: Returns, payments and refunds. | Section: 9
Date: 30 Sep 2019
Title: Other provisions relating to Cess. | Section: 11
Date: 12 Jul 2024
Title: Power to Make Rules. | Section: 12
Date: 01 Jul 2017
Title: Short title, extent and commencement | Section: 1
Date: 29 Sep 2023
Title: Appointment of officers. | Section: 3
Date: 01 Jul 2017
Title: Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances | Section: 4
Date: 13 Oct 2017
Title: Levy and collection | Section: 5
Date: 17 Sep 2025
Title: Power to grant exemption from tax | Section: 6
Date: 17 Sep 2025
Title: Place of supply of services where location of supplier or location of recipient is outside India | Section: 13
Date: 30 Sep 2019
Title: Special provision for payment of tax by a supplier of online information and database access or retrieval services | Section: 14
Date: 29 Sep 2023
Title: Zero Rated Supply. | Section: 16
Date: 31 Jul 2023
Title: Power to make rules. | Section: 22
Date: 28 Jun 2017
Title: Scope of supply | Section: 20 (i)
Date: 30 Sep 2019
Title: Registration | Section: 20 (vi)
Date: 22 Oct 2018
Title: Collection of Tax at Source | Section: 20 (xii)
Date: 20 Sep 2018
Title: Assessment | Section: 20 (xiii)
Date: 28 Jun 2017
Title: Refunds | Section: 20 (xiv)
Date: 28 Nov 2022
Title: Electronic Commerce | Section: 20 (xxiv)
Date: 20 Sep 2018
Title: Miscellaneous provisions including the provisions relating to the imposition of interest and penatly | Section: 20 (xxvii)
Date: 29 Mar 2019
Title: Short title, extent and commencement. | Section: 1
Date: 29 Jan 2019
Title: Levy and collection | Section: 7
Date: 17 Sep 2025
Title: Power to grant exemption from tax | Section: 8
Date: 17 Sep 2025
Title: Constitution of Authority for Advance Ruling | Section: 15
Date: 08 Oct 2018
Title: Constitution of Appellate Authority for Advance Ruling. | Section: 16
Date: 08 Oct 2018
Title: Power to Make Rules. | Section: 22
Date: 24 Oct 2017
Title: Power to issue instructions or directions | Section: 25
Date: 29 Mar 2019
Title: Removal of difficulties. | Section: 26
Date: 29 Mar 2019
Title: Scope of Supply | Section: 21(i)
Date: 30 Sep 2019
Title: Composition Levy | Section: 21(ii)
Date: 01 Feb 2019
Title: Input tax credit | Section: 21(v)
Date: 29 Mar 2019
Title: Registration | Section: 21(vi)
Date: 07 Mar 2019
Title: Tax Invoice, Credit and Debit Notes | Section: 21(vii)
Date: 08 Mar 2019
Title: Payment of Tax | Section: 21(x)
Date: 30 Jun 2017
Title: Collection of Tax at Source | Section: 21(xii)
Date: 28 Sep 2018
Title: Refunds | Section: 21(xiv)
Date: 29 Jun 2019
Title: Miscellaneous provisions including the provisions relating to the imposition of Interest and Penalty | Section: 21(xxvii)
Date: 29 Mar 2019
Title: Tax invoice | Section: 46
Date: 30 Jun 2017
Title: Short title and commencement | Section: 1
Date: 31 Dec 2025
Title: Power to make rules | Section: 35
Date: 01 Jan 2026
Title: Definitions | Section: 2
Date: 29 Jan 2026
Content Pages
559 pages
Title: Definitions | Section: 2
Last updated: N/A
Title: Short title, extent and commencement | Section: 1
Last updated: N/A
Title: Officers under this Act | Section: 3
Last updated: N/A
Title: Appointment of officers. | Section: 4
Last updated: N/A
Title: Powers of officers | Section: 5
Last updated: N/A
Title: Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances. | Section: 6
Last updated: N/A
Title: Scope of supply | Section: 7
Last updated: N/A
Title: Tax liability on composite and mixed supplies | Section: 8
Last updated: N/A
Title: Levy and collection | Section: 9
Last updated: N/A
Title: Composition levy | Section: 10
Last updated: N/A
Title: Power to grant exemption from tax | Section: 11
Last updated: N/A
Title: Power not to recover Goods and Services Tax not levied or short-levied as a result of general practice | Section: 11-a
Last updated: N/A
Title: Time of supply of goods | Section: 12
Last updated: N/A
Title: Time of supply of services. | Section: 13
Last updated: N/A
Title: Change in rate of tax in respect of supply of goods or services | Section: 14
Last updated: N/A
Title: Value of taxable supply | Section: 15
Last updated: N/A
Title: Eligibility and conditions for taking Input Tax Credit | Section: 16
Last updated: N/A
Title: Apportionment of Credit and Blocked Credits. | Section: 17
Last updated: N/A
Title: Availability of credit in special circumstances | Section: 18
Last updated: N/A
Title: Taking input tax credit in respect of inputs and capital goods sent for job work | Section: 19
Last updated: N/A
Title: Manner of distribution of credit by Input Service Distributor | Section: 20
Last updated: N/A
Title: Manner of recovery of credit distributed in excess | Section: 21
Last updated: N/A
Title: Persons liable for registration | Section: 22
Last updated: N/A
Title: Persons not liable for registration | Section: 23
Last updated: N/A
Title: Compulsory registration in certain cases | Section: 24
Last updated: N/A
Title: Procedure for registration | Section: 25
Last updated: N/A
Title: Deemed Registration | Section: 26
Last updated: N/A
Title: Special provisions relating to casual taxable person and non-resident taxable person. | Section: 27
Last updated: N/A
Title: Amendment of registration | Section: 28
Last updated: N/A
Title: Cancellation [or suspension] of Registration | Section: 29
Last updated: N/A
Title: Revocation of Cancellation of Registration | Section: 30
Last updated: N/A
Title: Tax Invoice | Section: 31
Last updated: N/A
Title: Prohibition of Unauthorised Collection of Tax. | Section: 32
Last updated: N/A
Title: Amount of tax to be indicated in Tax Invoice and other documents | Section: 33
Last updated: N/A
Title: Credit and Debit Notes | Section: 34
Last updated: N/A
Title: Facility of digital payment to recipient. | Section: 31-A
Last updated: N/A
Title: Accounts and Other Records | Section: 35
Last updated: N/A
Title: Period of Retention of Accounts | Section: 36
Last updated: N/A
Title: Payment of Tax, Interest, Penalty and Other amounts | Section: 49
Last updated: N/A
Title: Interest on Delayed Payment of Tax | Section: 50
Last updated: N/A
Title: Tax Deduction at Source | Section: 51
Last updated: N/A
Title: Collection of Tax at Source | Section: 52
Last updated: N/A
Title: Transfer of Input Tax Credit | Section: 53
Last updated: N/A
Title: Utilisation of Input Tax Credit subject to certain conditions | Section: 49-A
Last updated: N/A
Title: Order of utilisation of Input Tax Credit. | Section: 49-B
Last updated: N/A
Title: Transfer of certain amounts | Section: 53-A
Last updated: N/A
Title: Furnishing details of Outward Supplies | Section: 37
Last updated: N/A
Title: Communication of details of inward supplies and input tax credit | Section: 38
Last updated: N/A
Title: Furnishing of Returns | Section: 39
Last updated: N/A
Title: First Return | Section: 40
Last updated: N/A
Title: Availment of input tax credit | Section: 41
Last updated: N/A
Title: Matching, Reversal and Reclaim of Input Tax Credit. | Section: 42
Last updated: N/A
Title: Matching, Reversal and Reclaim of reduction in Output Tax liability. | Section: 43
Last updated: N/A
Title: Annual Return | Section: 44
Last updated: N/A
Title: Final Return | Section: 45
Last updated: N/A
Title: Notice to Return Defaulters | Section: 46
Last updated: N/A
Title: Levy of Late Fee | Section: 47
Last updated: N/A
Title: Goods and Services Tax Practitioners | Section: 48
Last updated: N/A
Title: Refund of Tax | Section: 54
Last updated: N/A
Title: Refund in Certain Cases. | Section: 55
Last updated: N/A
Title: Interest On Delayed Refunds. | Section: 56
Last updated: N/A
Title: Consumer Welfare Fund | Section: 57
Last updated: N/A
Title: Utilisation of Fund | Section: 58
Last updated: N/A
Title: Self-Assessment | Section: 59
Last updated: N/A
Title: Provisional assessment | Section: 60
Last updated: N/A
Title: Scrutiny of Returns | Section: 61
Last updated: N/A
Title: Assessment of Non-filers of Returns | Section: 62
Last updated: N/A
Title: Assessment Of Unregistered Persons | Section: 63
Last updated: N/A
Title: Summary Assessment In Certain Special Cases. | Section: 64
Last updated: N/A
Title: Audit By Tax Authorities. | Section: 65
Last updated: N/A
Title: Special Audit | Section: 66
Last updated: N/A
Title: Power Of Inspection, Search And Seizure. | Section: 67
Last updated: N/A
Title: Inspection Of Goods In Movement | Section: 68
Last updated: N/A
Title: Power To Arrest. | Section: 69
Last updated: N/A
Title: Power to Summon Persons to Give Evidence and Produce Documents. | Section: 70
Last updated: N/A
Title: Access to Business Premises | Section: 71
Last updated: N/A
Title: Officers to assist Proper Officers | Section: 72
Last updated: N/A
Title: 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. | Section: 73
Last updated: N/A
Title: 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. | Section: 74
Last updated: N/A
Title: General provisions relating to determination of tax | Section: 75
Last updated: N/A
Title: Tax Collected but Not Paid to Government | Section: 76
Last updated: N/A
Title: Tax wrongfully collected and paid to Central Government or State Government | Section: 77
Last updated: N/A
Title: Initiation of recovery proceedings | Section: 78
Last updated: N/A
Title: Recovery of Tax | Section: 79
Last updated: N/A
Title: Payment of tax and other amount in installments | Section: 80
Last updated: N/A
Title: Transfer of property to be void in certain cases | Section: 81
Last updated: N/A
Title: Tax to be first charge on property | Section: 82
Last updated: N/A
Title: Provisional attachment to protect revenue in certain cases | Section: 83
Last updated: N/A
Title: Continuation and validation of certain recovery proceedings. | Section: 84
Last updated: N/A
Title: Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason pertaining to Financial Year 2024-25 onwards. | Section: 74-A
Last updated: N/A
Title: Liability in case of transfer of business | Section: 85
Last updated: N/A
Title: Liability of Agent And Principal | Section: 86
Last updated: N/A
Title: Liability in case of Amalgamation or Merger of Companies | Section: 87
Last updated: N/A
Title: Liability in case of company in liquidation | Section: 88
Last updated: N/A
Title: Liability of Directors of Private Company | Section: 89
Last updated: N/A
Title: Liability of Partners of Firm to pay tax. | Section: 90
Last updated: N/A
Title: Liability of guardians, trustees, etc | Section: 91
Last updated: N/A
Title: Liability of Court of Wards, etc. | Section: 92
Last updated: N/A
Title: Special provisions regarding liability to Pay Tax, Interest or Penalty in certain cases | Section: 93
Last updated: N/A
Title: Liability in other cases | Section: 94
Last updated: N/A
Title: Definitions: | Section: 95
Last updated: N/A
Title: Authority for Advance Ruling | Section: 96
Last updated: N/A
Title: Application for Advance Ruling | Section: 97
Last updated: N/A
Title: Procedure on Receipt of Application | Section: 98
Last updated: N/A
Title: Appellate Authority for Advance Ruling | Section: 99
Last updated: N/A
Title: Appeal to Appellate Authority | Section: 100
Last updated: N/A
Title: Orders of Appellate Authority | Section: 101
Last updated: N/A
Title: Rectification of Advance Ruling | Section: 102
Last updated: N/A
Title: Applicability of Advance Ruling | Section: 103
Last updated: N/A
Title: Advance Ruling to be void in certain circumstances | Section: 104
Last updated: N/A
Title: Powers of Authority and Appellate Authority | Section: 105
Last updated: N/A
Title: Procedure of Authority and Appellate Authority | Section: 106
Last updated: N/A
Title: Constitution of National Appellate Authority for Advance Ruling | Section: 101-A
Last updated: N/A
Title: Appeal to National Appellate Authority | Section: 101-B
Last updated: N/A
Title: Order of National Appellate Authority | Section: 101-C
Last updated: N/A
Title: Appeals to Appellate Authority | Section: 107
Last updated: N/A
Title: Powers of Revisional Authority | Section: 108
Last updated: N/A
Title: Constitution of Appellate Tribunal and Benches thereof. | Section: 109
Last updated: N/A
Title: President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc | Section: 110
Last updated: N/A
Title: Procedure before Appellate Tribunal | Section: 111
Last updated: N/A
Title: Appeals to Appellate Tribunal | Section: 112
Last updated: N/A
Title: Orders of Appellate Tribunal | Section: 113
Last updated: N/A
Title: Financial and administrative powers of President. | Section: 114
Last updated: N/A
Title: Interest on refund of amount paid for admission of appeal. | Section: 115
Last updated: N/A
Title: Appearance by authorised representative | Section: 116
Last updated: N/A
Title: Appeal to High Court | Section: 117
Last updated: N/A
Title: Appeal to Supreme Court. | Section: 118
Last updated: N/A
Title: Sums due to be paid notwithstanding appeal, etc | Section: 119
Last updated: N/A
Title: Appeal not to be filed in certain cases | Section: 120
Last updated: N/A
Title: Non-appealable decisions and orders | Section: 121
Last updated: N/A
Title: Penalty for certain offences | Section: 122
Last updated: N/A
Title: Penalty for failure to furnish information return | Section: 123
Last updated: N/A
Title: Fine for failure to furnish statistics | Section: 124
Last updated: N/A
Title: General penalty | Section: 125
Last updated: N/A
Title: General disciplines related to penalty | Section: 126
Last updated: N/A
Title: Power to impose penalty in certain cases | Section: 127
Last updated: N/A
Title: Power to waive penalty or fee or both | Section: 128
Last updated: N/A
Title: Detention, seizure and release of goods and conveyances in transit | Section: 129
Last updated: N/A
Title: Confiscation of goods or conveyances and levy of penalty | Section: 130
Last updated: N/A
Title: Confiscation or penalty not to interfere with other punishments | Section: 131
Last updated: N/A
Title: Punishment for certain offences | Section: 132
Last updated: N/A
Title: Liability of officers and certain other persons | Section: 133
Last updated: N/A
Title: Cognizance of offences | Section: 134
Last updated: N/A
Title: Presumption of culpable mental state | Section: 135
Last updated: N/A
Title: Relevancy of statements under certain circumstances | Section: 136
Last updated: N/A
Title: Offences by companies | Section: 137
Last updated: N/A
Title: Compounding of offences | Section: 138
Last updated: N/A
Title: Penalty for failure to register certain machines used in manufacture of goods as per special procedure | Section: 122-A
Last updated: N/A
Title: Penalty for failure to comply with track and trace mechanism | Section: 122-B
Last updated: N/A
Title: Waiver of interest or penalty or both relating to demands raised under section 73, for certain tax periods | Section: 128-A
Last updated: N/A
Title: Migration of existing taxpayers | Section: 139
Last updated: N/A
Title: Transitional arrangements for input tax credit. | Section: 140
Last updated: N/A
Title: Transitional provisions relating to job work. | Section: 141
Last updated: N/A
Title: Miscellaneous transitional provisions | Section: 142
Last updated: N/A
Title: Job work procedure | Section: 143
Last updated: N/A
Title: Presumption as to documents in certain cases | Section: 144
Last updated: N/A
Title: Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence. | Section: 145
Last updated: N/A
Title: Common Portal | Section: 146
Last updated: N/A
Title: Deemed exports. | Section: 147
Last updated: N/A
Title: Special procedure for certain processes. | Section: 148
Last updated: N/A
Title: Goods and Services Tax compliance rating. | Section: 149
Last updated: N/A
Title: Obligation to furnish information return. | Section: 150
Last updated: N/A
Title: Power to collect statistics | Section: 151
Last updated: N/A
Title: Bar on disclosure of information | Section: 152
Last updated: N/A
Title: Taking assistance from an expert. | Section: 153
Last updated: N/A
Title: Power to take samples. | Section: 154
Last updated: N/A
Title: Burden of Proof | Section: 155
Last updated: N/A
Title: Persons deemed to be Public Servants | Section: 156
Last updated: N/A
Title: Protection of action taken under this Act | Section: 157
Last updated: N/A
Title: Disclosure of information by a public servant. | Section: 158
Last updated: N/A
Title: Publication of information in respect of persons in certain cases. | Section: 159
Last updated: N/A
Title: Assessment proceedings, etc., not to be invalid on certain grounds. | Section: 160
Last updated: N/A
Title: Rectification of errors apparent on the face of record. | Section: 161
Last updated: N/A
Title: Bar on jurisdiction of civil courts. | Section: 162
Last updated: N/A
Title: Levy of fee. | Section: 163
Last updated: N/A
Title: Power of Government to make rules. | Section: 164
Last updated: N/A
Title: Power to make regulations. | Section: 165
Last updated: N/A
Title: Laying of rules, regulations and notifications. | Section: 166
Last updated: N/A
Title: Delegation of powers. | Section: 167
Last updated: N/A
Title: Power to issue instructions or directions. | Section: 168
Last updated: N/A
Title: Service of notice in certain circumstances. | Section: 169
Last updated: N/A
Title: Rounding off of tax, etc. | Section: 170
Last updated: N/A
Title: Anti-profiteering measure. | Section: 171
Last updated: N/A
Title: Removal of difficulties | Section: 172
Last updated: N/A
Title: Amendment of Act 32 of 1994. | Section: 173
Last updated: N/A
Title: Repeal and saving | Section: 174
Last updated: N/A
Title: Power of Government to extend time limit in special circumstances | Section: 168-A
Last updated: N/A
Title: Consent based sharing of information furnished by taxable person | Section: 158-A
Last updated: N/A
Title: Track and trace mechanism for certain goods | Section: 148-A
Last updated: N/A
Title: Activities to be treated as supply even if made without consideration. | Section: 7
Last updated: N/A
Title: Activities to be treated as supply of goods or supply of services | Section: 7
Last updated: N/A
Title: Activities or transactions which shall be treated neither as a supply of goods nor a supply of services | Section: 7
Last updated: N/A
Title: NO. 12 OF 2017 DATED 12.04.2017
Last updated: N/A
Title: Short title, extent and commencement. | Section: 1
Last updated: N/A
Title: Definitions. | Section: 2
Last updated: N/A
Title: Projected growth rate. | Section: 3
Last updated: N/A
Title: Base Year. | Section: 4
Last updated: N/A
Title: Base Year Revenue. | Section: 5
Last updated: N/A
Title: Projected Revenue for any year. | Section: 6
Last updated: N/A
Title: Calculation and release of compensation. | Section: 7
Last updated: N/A
Title: Levy and Collection of Cess. | Section: 8
Last updated: N/A
Title: Returns, payments and refunds. | Section: 9
Last updated: N/A
Title: Crediting proceeds of Cess to Fund. | Section: 10
Last updated: N/A
Title: Other provisions relating to Cess. | Section: 11
Last updated: N/A
Title: Power to Make Rules. | Section: 12
Last updated: N/A
Title: Laying of Rules before Parliament. | Section: 13
Last updated: N/A
Title: Power to remove difficulties. | Section: 14
Last updated: N/A
Title: THE SCHEDULE | Section: Sec-8
Last updated: N/A
Title: NO. 15 OF 2017 DATED 12.04.2017
Last updated: N/A
Title: Short title, extent and commencement | Section: 1
Last updated: N/A
Title: Definitions | Section: 2
Last updated: N/A
Title: Appointment of officers. | Section: 3
Last updated: N/A
Title: Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances | Section: 4
Last updated: N/A
Title: Levy and collection | Section: 5
Last updated: N/A
Title: Power to grant exemption from tax | Section: 6
Last updated: N/A
Title: Power not to recover Goods and Services Tax not levied or short-levied as a result of general practice | Section: 6A
Last updated: N/A
Title: Inter-State supply | Section: 7
Last updated: N/A
Title: Intra-State supply | Section: 8
Last updated: N/A
Title: Supplies in territorial waters | Section: 9
Last updated: N/A
Title: Place of supply of goods other than supply of goods imported into, or exported from India | Section: 10
Last updated: N/A
Title: Place of supply of goods imported into, or exported from India | Section: 11
Last updated: N/A
Title: Place of supply of services where location of supplier and recipient is in India. | Section: 12
Last updated: N/A
Title: Place of supply of services where location of supplier or location of recipient is outside India | Section: 13
Last updated: N/A
Title: Special provision for payment of tax by a supplier of online information and database access or retrieval services | Section: 14
Last updated: N/A
Title: Refund of integrated tax paid on supply of goods to tourist leaving India. | Section: 15
Last updated: N/A
Title: Zero Rated Supply. | Section: 16
Last updated: N/A
Title: Apportionment of tax and settlement of funds. | Section: 17
Last updated: N/A
Title: Transfer of Input Tax Credit. | Section: 18
Last updated: N/A
Title: Tax wrongfully collected and paid to Central Government or State Government | Section: 19
Last updated: N/A
Title: Transfer of certain amounts | Section: 17-A
Last updated: N/A
Title: Application of provisions of Central Goods and Services Tax Act. | Section: 20
Last updated: N/A
Title: Import of services made on or after the appointed day. | Section: 21
Last updated: N/A
Title: Power to make rules. | Section: 22
Last updated: N/A
Title: Power to make regulations. | Section: 23
Last updated: N/A
Title: Laying of rules, regulations and notifications | Section: 24
Last updated: N/A
Title: Removal of difficulties | Section: 25
Last updated: N/A
Title: NO. 13 OF 2017 DATED 12.04.2017
Last updated: N/A
Title: Short title, extent and commencement. | Section: 1
Last updated: N/A
Title: Definitions | Section: 2
Last updated: N/A
Title: Officers under this Act | Section: 3
Last updated: N/A
Title: Authorisation of officers | Section: 4
Last updated: N/A
Title: Powers of officers | Section: 5
Last updated: N/A
Title: Authorisation of officers of central tax as proper officer in certain circumstances. | Section: 6
Last updated: N/A
Title: Levy and collection | Section: 7
Last updated: N/A
Title: Power to grant exemption from tax | Section: 8
Last updated: N/A
Title: Payment of Tax | Section: 9
Last updated: N/A
Title: Transfer of Input Tax Credit | Section: 10
Last updated: N/A
Title: Utilisation of input tax credit | Section: 9-A
Last updated: N/A
Title: Order of utilization of input tax credit | Section: 9-b
Last updated: N/A
Title: Officers required to assist proper officers | Section: 11
Last updated: N/A
Title: Tax wrongfully collected and paid to Central Government or Union territory Government | Section: 12
Last updated: N/A
Title: Recovery of tax. | Section: 13
Last updated: N/A
Title: Definitions | Section: 14
Last updated: N/A
Title: Constitution of Authority for Advance Ruling | Section: 15
Last updated: N/A
Title: Constitution of Appellate Authority for Advance Ruling. | Section: 16
Last updated: N/A
Title: Migration of existing tax payers. | Section: 17
Last updated: N/A
Title: Transitional arrangements for Input Tax Credit. | Section: 18
Last updated: N/A
Title: Transitional provisions relating to Job Work. | Section: 19
Last updated: N/A
Title: Miscellaneous transitional provisions. | Section: 20
Last updated: N/A
Title: Application of provisions of Central Goods and Services Tax Act. | Section: 21
Last updated: N/A
Title: Power to Make Rules. | Section: 22
Last updated: N/A
Title: General power to make regulations. | Section: 23
Last updated: N/A
Title: Laying of rules, regulations and notifications. | Section: 24
Last updated: N/A
Title: Power to issue instructions or directions | Section: 25
Last updated: N/A
Title: Removal of difficulties. | Section: 26
Last updated: N/A
Title: NO. 14 OF 2017 DATED 12.04.2017
Last updated: N/A
Title: Short title and commencement | Section: 1
Last updated: N/A
Title: Extension and amendment of Central Goods and Services Tax Act, 2017 | Section: 2
Last updated: N/A
Title: Repeal and Saving | Section: 3
Last updated: N/A
Title: Short title and Commencement | Section: 1
Last updated: N/A
Title: Definitions | Section: 2
Last updated: N/A
Title: Intimation for composition levy | Section: 3
Last updated: N/A
Title: Effective date for composition levy | Section: 4
Last updated: N/A
Title: Conditions and restrictions for composition levy | Section: 5
Last updated: N/A
Title: Validity of composition levy | Section: 6
Last updated: N/A
Title: Rate of tax of the composition levy | Section: 7
Last updated: N/A
Title: Application for Registration | Section: 8
Last updated: N/A
Title: Verification of the application and approval | Section: 9
Last updated: N/A
Title: Issue of registration certificate | Section: 10
Last updated: N/A
Title: Separate registration for multiple business verticals within a State or a Union territory | Section: 11
Last updated: N/A
Title: Grant of registration to persons required to deduct tax at source or to collect tax at source | Section: 12
Last updated: N/A
Title: Grant of registration to non-resident taxable person | Section: 13
Last updated: N/A
Title: Grant of registration to a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient | Section: 14
Last updated: N/A
Title: Extension in period of operation by casual taxable person and non-resident taxable person | Section: 15
Last updated: N/A
Title: Suo moto registration | Section: 16
Last updated: N/A
Title: Assignment of Unique Identity Number to certain special entities | Section: 17
Last updated: N/A
Title: Display of registration certificate and Goods and Services Tax Identification Number on the name board | Section: 18
Last updated: N/A
Title: Amendment of registration | Section: 19
Last updated: N/A
Title: Application for cancellation of registration | Section: 20
Last updated: N/A
Title: Registration to be cancelled in certain cases | Section: 21
Last updated: N/A
Title: Cancellation of registration | Section: 22
Last updated: N/A
Title: Revocation of cancellation of registration | Section: 23
Last updated: N/A
Title: Migration of persons registered under the existing law | Section: 24
Last updated: N/A
Title: Physical verification of business premises in certain cases | Section: 25
Last updated: N/A
Title: Method of authentication | Section: 26
Last updated: N/A
Title: Furnishing of Bank Account Details | Section: 10-A
Last updated: N/A
Title: Suspension of registration | Section: 21-A
Last updated: N/A
Title: Grant of registration electronically | Section: 9-A
Last updated: N/A
Title: Aadhaar authentication for registered person | Section: 10-B
Last updated: N/A
Title: Option for taxpayers having monthly output tax liability below threshold limit | Section: 14-A
Last updated: N/A
Title: Grant of temporary identification number | Section: 16-A
Last updated: N/A
Title: Value of supply of goods or services where the consideration is not wholly in money | Section: 27
Last updated: N/A
Title: Value of supply of goods or services or both between distinct or related persons, other than through an agent | Section: 28
Last updated: N/A
Title: Value of supply of goods made or received through an agent | Section: 29
Last updated: N/A
Title: Value of supply of goods or services or both based on cost | Section: 30
Last updated: N/A
Title: Residual method for determination of value of supply of goods or services or both | Section: 31
Last updated: N/A
Title: Value of supply in case of lottery, betting, gambling and horse racing | Section: 31-A
Last updated: N/A
Title: Determination of value in respect of certain supplies | Section: 32
Last updated: N/A
Title: Value of supply of services in case of pure agent | Section: 33
Last updated: N/A
Title: Rate of exchange of currency, other than Indian rupees, for determination of value | Section: 34
Last updated: N/A
Title: Value of supply inclusive of integrated tax, central tax, State tax, Union territory tax | Section: 35
Last updated: N/A
Title: Value of supply in cases where Kerala Flood Cess is applicable | Section: 32-A
Last updated: N/A
Title: Value of supply in case of online gaming including online money gaming | Section: 31-B
Last updated: N/A
Title: Value of supply of actionable claims in case of casino | Section: 31-C
Last updated: N/A
Title: Value of supply of goods on basis of retail sale price | Section: 31-D
Last updated: N/A
Title: Documentary requirements and conditions for claiming input tax credit | Section: 36
Last updated: N/A
Title: Reversal of input tax credit in the case of non-payment of consideration | Section: 37
Last updated: N/A
Title: Claim of credit by a banking company or a financial institution | Section: 38
Last updated: N/A
Title: Procedure for distribution of input tax credit by Input Service Distributor | Section: 39
Last updated: N/A
Title: Manner of claiming credit in special circumstances | Section: 40
Last updated: N/A
Title: Transfer of credit on sale, merger, amalgamation, lease or transfer of a business | Section: 41
Last updated: N/A
Title: Manner of determination of input tax credit in respect of inputs or input services and reversal thereof | Section: 42
Last updated: N/A
Title: Manner of determination of input tax credit in respect of capital goods and reversal thereof in certain cases | Section: 43
Last updated: N/A
Title: Manner of reversal of credit under special circumstances | Section: 44
Last updated: N/A
Title: Manner of reversal of credit of Additional duty of Customs in respect of Gold dore bar | Section: 44-A
Last updated: N/A
Title: Conditions and restrictions in respect of inputs and capital goods sent to the job worker | Section: 45
Last updated: N/A
Title: Transfer of credit on obtaining separate registration for multiple places of business within a State or Union territory | Section: 41-A
Last updated: N/A
Title: Reversal of input tax credit in the case of non-payment of tax by the supplier and re-availment thereof | Section: 37-A
Last updated: N/A
Title: Tax invoice | Section: 46
Last updated: N/A
Title: Invoice-cum-bill of supply | Section: 46-A
Last updated: N/A
Title: Time limit for issuing tax invoice | Section: 47
Last updated: N/A
Title: Manner of issuing invoice | Section: 48
Last updated: N/A
Title: Bill of supply | Section: 49
Last updated: N/A
Title: Payment voucher | Section: 52
Last updated: N/A
Title: Receipt voucher | Section: 50
Last updated: N/A
Title: Refund voucher | Section: 51
Last updated: N/A
Title: Revised tax invoice and credit or debit notes | Section: 53
Last updated: N/A
Title: Tax invoice in special cases | Section: 54
Last updated: N/A
Title: Transportation of goods without issue of invoice | Section: 55
Last updated: N/A
Title: Tax Invoice or bill of supply to accompany transport of goods | Section: 55-A
Last updated: N/A
Title: Time limit for issuing tax invoice in cases where recipient is required to issue invoice | Section: 47-A
Last updated: N/A
Title: Maintenance of accounts by registered persons | Section: 56
Last updated: N/A
Title: Generation and maintenance of electronic records | Section: 57
Last updated: N/A
Title: Records to be maintained by owner or operator of godown or warehouse and transporters | Section: 58
Last updated: N/A
Title: Manner of furnishing of return by short messaging service facility | Section: 67-A
Last updated: N/A
Title: Form and manner of furnishing details of outward supplies | Section: 59
Last updated: N/A
Title: Form and manner of furnishing details of inward supplies | Section: 60
Last updated: N/A
Title: Form and manner of submission of monthly return | Section: 61
Last updated: N/A
Title: Form and manner of submission of quarterly return by the composition supplier | Section: 62
Last updated: N/A
Title: Form and manner of submission of return by non-resident taxable person | Section: 63
Last updated: N/A
Title: Form and manner of submission of return by persons providing online information and database access or retrieval services | Section: 64
Last updated: N/A
Title: Form and manner of submission of return by an Input Service Distributor | Section: 65
Last updated: N/A
Title: Form and manner of submission of return by a person required to deduct tax at source | Section: 66
Last updated: N/A
Title: Form and manner of submission of statement of supplies through an ecommerce operator | Section: 67
Last updated: N/A
Title: Notice to non-filers of returns | Section: 68
Last updated: N/A
Title: Matching of claim of input tax credit | Section: 69
Last updated: N/A
Title: Final acceptance of input tax credit and communication thereof | Section: 70
Last updated: N/A
Title: Communication and rectification of discrepancy in claim of input tax credit and reversal of claim of input tax credit | Section: 71
Last updated: N/A
Title: Claim of input tax credit on the same invoice more than once | Section: 72
Last updated: N/A
Title: Matching of claim of reduction in the output tax liability | Section: 73
Last updated: N/A
Title: Final acceptance of reduction in output tax liability and communication thereof | Section: 74
Last updated: N/A
Title: Communication and rectification of discrepancy in reduction in output tax liability and reversal of claim of reduction | Section: 75
Last updated: N/A
Title: Claim of reduction in output tax liability more than once | Section: 76
Last updated: N/A
Title: Refund of interest paid on reclaim of reversals | Section: 77
Last updated: N/A
Title: Matching of details furnished by the e-Commerce operator with the details furnished by the supplier | Section: 78
Last updated: N/A
Title: Communication and rectification of discrepancy in details furnished by the ecommerce operator and the supplier | Section: 79
Last updated: N/A
Title: Annual return | Section: 80
Last updated: N/A
Title: Final return | Section: 81
Last updated: N/A
Title: Details of inward supplies of persons having Unique Identity Number | Section: 82
Last updated: N/A
Title: Provisions relating to a goods and services tax practitioner | Section: 83
Last updated: N/A
Title: Conditions for purposes of appearance | Section: 84
Last updated: N/A
Title: Examination of Goods and Services Tax Practitioners | Section: 83-A
Last updated: N/A
Title: Surrender of enrolment of goods and services tax practitioner | Section: 83-B
Last updated: N/A
Title: Manner of opting for furnishing quarterly return | Section: 61-A
Last updated: N/A
Title: Electronic Liability Register | Section: 85
Last updated: N/A
Title: Electronic Credit Ledger | Section: 86
Last updated: N/A
Title: Electronic Cash Ledger | Section: 87
Last updated: N/A
Title: Identification number for each transaction | Section: 88
Last updated: N/A
Title: Conditions of use of amount available in electronic credit ledger | Section: 86-A
Last updated: N/A
Title: Order of utilization of input tax credit | Section: 88-A
Last updated: N/A
Title: Restrictions on use of amount available in electronic credit ledger | Section: 86-B
Last updated: N/A
Title: Manner of calculating interest on delayed payment of tax | Section: 88-B
Last updated: N/A
Title: Manner of dealing with difference in liability reported in statement of outward supplies and that reported in return | Section: 88-C
Last updated: N/A
Title: Manner of dealing with difference in input tax credit available in auto- generated statement containing the details of input tax credit and that availed in return | Section: 88-D
Last updated: N/A
Title: Application for refund of tax, interest, penalty, fees or any other amount | Section: 89
Last updated: N/A
Title: Acknowledgement | Section: 90
Last updated: N/A
Title: Grant of provisional refund | Section: 91
Last updated: N/A
Title: Order sanctioning refund | Section: 92
Last updated: N/A
Title: Credit of the amount of rejected refund claim | Section: 93
Last updated: N/A
Title: Order sanctioning interest on delayed refunds | Section: 94
Last updated: N/A
Title: Refund of tax to certain persons | Section: 95
Last updated: N/A
Title: Refund of integrated tax paid on goods exported out of India | Section: 96
Last updated: N/A
Title: Refund of integrated tax paid on export of goods or services under bond or Letter of Undertaking | Section: 96-A
Last updated: N/A
Title: Consumer Welfare Fund | Section: 97
Last updated: N/A
Title: Manual filing and processing | Section: 97-A
Last updated: N/A
Title: Refund of taxes to the retail outlets established in departure area of an international Airport beyond immigration counters making tax free supply to an outgoing international tourist | Section: 95-A
Last updated: N/A
Title: Recovery of refund of unutilised input tax credit or integrated tax paid on export of goods where export proceeds not realised | Section: 96-B
Last updated: N/A
Title: Refund of tax paid on inward supplies of goods received by Canteen Stores Department | Section: 95-B
Last updated: N/A
Title: Bank Account for credit of refund | Section: 96-C
Last updated: N/A
Title: Provisional Assessment | Section: 98
Last updated: N/A
Title: Scrutiny of returns | Section: 99
Last updated: N/A
Title: Assessment in certain cases | Section: 100
Last updated: N/A
Title: Audit | Section: 101
Last updated: N/A
Title: Special Audit | Section: 102
Last updated: N/A
Title: Qualification and appointment of members of the Authority for Advance Ruling | Section: 103
Last updated: N/A
Title: Form and manner of application to the Authority for Advance Ruling | Section: 104
Last updated: N/A
Title: Certification of copies of advance rulings pronounced by the Authority | Section: 105
Last updated: N/A
Title: Form and manner of appeal to the Appellate Authority for Advance Ruling | Section: 106
Last updated: N/A
Title: Certification of copies of the advance rulings pronounced by the Appellate Authority | Section: 107
Last updated: N/A
Title: Manual filing and processing | Section: 107-A
Last updated: N/A
Title: Appeal to the Appellate Authority | Section: 108
Last updated: N/A
Title: Application to the Appellate Authority | Section: 109
Last updated: N/A
Title: Appointment of Appellate Authority | Section: 109-A
Last updated: N/A
Title: Appeal to the Appellate Tribunal | Section: 110
Last updated: N/A
Title: Application to the Appellate Tribunal | Section: 111
Last updated: N/A
Title: Production of additional evidence before the Appellate Authority or the Appellate Tribunal | Section: 112
Last updated: N/A
Title: Order of Appellate Authority or Appellate Tribunal | Section: 113
Last updated: N/A
Title: Appeal to the High Court | Section: 114
Last updated: N/A
Title: Demand confirmed by the Court | Section: 115
Last updated: N/A
Title: Disqualification for misconduct of an authorised representative | Section: 116
Last updated: N/A
Title: Notice to person and order of revisional authority in case of revision | Section: 109-B
Last updated: N/A
Title: Withdrawal of Appeal | Section: 109-C
Last updated: N/A
Title: Procedure for the Appeals to be heard by a single Member Bench | Section: 110-A
Last updated: N/A
Title: Withdrawal of Appeal or Application filed before the Appellate Tribunal | Section: 113-A
Last updated: N/A
Title: Tax or duty credit carried forward under any existing law or on goods held in stock on the appointed day | Section: 117
Last updated: N/A
Title: Declaration to be made under clause (c) of sub-section (11) of section 142 | Section: 118
Last updated: N/A
Title: Declaration of stock held by a principal and job-worker | Section: 119
Last updated: N/A
Title: Details of goods sent on approval basis | Section: 120
Last updated: N/A
Title: Revision of declaration in FORM GST TRAN-1 | Section: 120-A
Last updated: N/A
Title: Recovery of credit wrongly availed | Section: 121
Last updated: N/A
Title: Constitution of the Authority | Section: 122
Last updated: N/A
Title: Constitution of the Standing Committee and Screening Committees | Section: 123
Last updated: N/A
Title: Appointment, salary, allowances and other terms and conditions of service of the Chairman and Members of the Authority | Section: 124
Last updated: N/A
Title: Secretary to the Authority | Section: 125
Last updated: N/A
Title: Power to determine the methodology and procedure | Section: 126
Last updated: N/A
Title: Duties of the Authority | Section: 127
Last updated: N/A
Title: Examination of application by the Standing Committee and Screening Committee | Section: 128
Last updated: N/A
Title: Initiation and conduct of proceedings | Section: 129
Last updated: N/A
Title: Confidentiality of information | Section: 130
Last updated: N/A
Title: Cooperation with other agencies or statutory authorities | Section: 131
Last updated: N/A
Title: Power to summon persons to give evidence and produce documents | Section: 132
Last updated: N/A
Title: Order of the Authority | Section: 133
Last updated: N/A
Title: Decision to be taken by the majority | Section: 134
Last updated: N/A
Title: Compliance by the registered person | Section: 135
Last updated: N/A
Title: Monitoring of the order | Section: 136
Last updated: N/A
Title: Tenure of Authority | Section: 137
Last updated: N/A
Title: Information to be furnished prior to commencement of movement of goods and generation of e-way bill | Section: 138
Last updated: N/A
Title: Documents and devices to be carried by a person-in-charge of a conveyance | Section: 138-A
Last updated: N/A
Title: Verification of documents and conveyances | Section: 138-B
Last updated: N/A
Title: Inspection and verification of goods | Section: 138-C
Last updated: N/A
Title: Facility for uploading information regarding detention of vehicle | Section: 138-D
Last updated: N/A
Title: Restriction on furnishing of information in PART A of FORM GST EWB-01 | Section: 138-E
Last updated: N/A
Title: Information to be furnished in case of intra-State movement of gold, precious stones, etc. and generation of e-way bills thereof | Section: 138-F
Last updated: N/A
Title: Inspection, search and seizure | Section: 139
Last updated: N/A
Title: Bond and security for release of seized goods | Section: 140
Last updated: N/A
Title: Procedure in respect of seized goods | Section: 141
Last updated: N/A
Title: Notice and order for demand of amounts payable under the Act | Section: 142
Last updated: N/A
Title: Recovery by deduction from any money owed | Section: 143
Last updated: N/A
Title: Recovery by sale of goods under the control of proper officer | Section: 144
Last updated: N/A
Title: Recovery from a third person | Section: 145
Last updated: N/A
Title: Recovery through execution of a decree, etc | Section: 146
Last updated: N/A
Title: Recovery by sale of movable or immovable property | Section: 147
Last updated: N/A
Title: Prohibition against bidding or purchase by officer | Section: 148
Last updated: N/A
Title: Prohibition against sale on holidays | Section: 149
Last updated: N/A
Title: Assistance by police | Section: 150
Last updated: N/A
Title: Attachment of debts and shares, etc | Section: 151
Last updated: N/A
Title: Attachment of property in custody of courts or Public Officer | Section: 152
Last updated: N/A
Title: Attachment of interest in partnership | Section: 153
Last updated: N/A
Title: Disposal of proceeds of sale of goods and movable or immovable property | Section: 154
Last updated: N/A
Title: Recovery through land revenue authority | Section: 155
Last updated: N/A
Title: Recovery through court | Section: 156
Last updated: N/A
Title: Recovery from surety | Section: 157
Last updated: N/A
Title: Payment of tax and other amounts in installments | Section: 158
Last updated: N/A
Title: Provisional attachment of property | Section: 159
Last updated: N/A
Title: Recovery from company in liquidation | Section: 160
Last updated: N/A
Title: Continuation of certain recovery proceedings | Section: 161
Last updated: N/A
Title: Procedure for recovery of dues under existing laws | Section: 142-A
Last updated: N/A
Title: Intimation of certain amounts liable to be recovered under section 79 of the Act | Section: 142-B
Last updated: N/A
Title: Recovery of penalty by sale of goods or conveyance detained or seized in transit | Section: 144-A
Last updated: N/A
Title: Procedure for compounding of offences | Section: 162
Last updated: N/A
Title: Consent based sharing of information | Section: 163
Last updated: N/A
Title: Procedure and conditions for closure of proceedings under section 128A in respect of demands issued under section 73 | Section: 164
Last updated: N/A
Title: Short title and commencement | Section: 1
Last updated: N/A
Title: Application of Central Goods and Services Tax Rules | Section: 2
Last updated: N/A
Title: Short title and commencement | Section: 1
Last updated: N/A
Title: Definitions | Section: 2
Last updated: N/A
Title: Taxable Person | Section: 3
Last updated: N/A
Title: Levy and Collection of Cess | Section: 4
Last updated: N/A
Title: Manner of computation of Cess | Section: 5
Last updated: N/A
Title: Power of Central Government to increase amount of Cess in special circumstances | Section: 6
Last updated: N/A
Title: Purpose of levy of Cess. | Section: 7
Last updated: N/A
Title: Registration, Cancellation and Revocation. | Section: 8
Last updated: N/A
Title: Declaration to be filed by Taxable Person. | Section: 9
Last updated: N/A
Title: Payment of Cess and Returns. | Section: 10
Last updated: N/A
Title: Scrutiny and Assessments. | Section: 11
Last updated: N/A
Title: Audit | Section: 12
Last updated: N/A
Title: Power to summon persons to give evidence and produce documents | Section: 13
Last updated: N/A
Title: Access to Business Premises | Section: 14
Last updated: N/A
Title: Officers to assist Proper Officers | Section: 15
Last updated: N/A
Title: Determination of Cess not paid or Short paid or Erroneously refunded | Section: 16
Last updated: N/A
Title: Interest payable on delay in payment of Cess | Section: 17
Last updated: N/A
Title: Penalty for Certain Contraventions | Section: 18
Last updated: N/A
Title: Punishment for Certain Contraventions | Section: 19
Last updated: N/A
Title: Offences by Companies | Section: 20
Last updated: N/A
Title: Cognizance of Offences | Section: 21
Last updated: N/A
Title: Clauses: Presumption of culpable mental state | Section: 22
Last updated: N/A
Title: Compounding of offences | Section: 23
Last updated: N/A
Title: Power of Inspection, Search and Seizure | Section: 24
Last updated: N/A
Title: Confiscation of specified goods or machines | Section: 25
Last updated: N/A
Title: Power to arrest | Section: 26
Last updated: N/A
Title: Recovery of amount due and assistance of Officers | Section: 27
Last updated: N/A
Title: Revision | Section: 28
Last updated: N/A
Title: Appeals to appellate authority | Section: 29
Last updated: N/A
Title: Appeals to Appellate Tribunal | Section: 30
Last updated: N/A
Title: Appearance by Authorised Representative | Section: 31
Last updated: N/A
Title: Appeal to High Court | Section: 32
Last updated: N/A
Title: Appeals to Supreme Court | Section: 33
Last updated: N/A
Title: Power of Central Government to amend Schedule-I | Section: 34
Last updated: N/A
Title: Power to make rules | Section: 35
Last updated: N/A
Title: Laying before Parliament | Section: 36
Last updated: N/A
Title: Effect of amendments, etc., of Rules, Notifications or Orders | Section: 37
Last updated: N/A
Title: Protection of action taken in good faith | Section: 38
Last updated: N/A
Title: Power to remove difficulties | Section: 39
Last updated: N/A
Title: [ See sections 2(o) and (p) and 4(1) ]
Last updated: N/A
Title: [ See sections 2(o), 4(1), 5 and 6 ]
Last updated: N/A
Title: Short title and commencement | Section: 1
Last updated: N/A
Title: Definitions | Section: 2
Last updated: N/A
Title: Appointment and jurisdiction of officers | Section: 3
Last updated: N/A
Title: Application for registration | Section: 4
Last updated: N/A
Title: Approval of application and issue of registration certificate | Section: 5
Last updated: N/A
Title: Cancellation of registration under sub-section (2) of section 8 | Section: 6
Last updated: N/A
Title: Cancellation of registration under sub-section (3) of section 8 | Section: 7
Last updated: N/A
Title: Revocation of cancellation of registration | Section: 8
Last updated: N/A
Title: Declaration to be filed by registered person | Section: 9
Last updated: N/A
Title: Verification of declaration | Section: 10
Last updated: N/A
Title: Confirmation of declaration | Section: 11
Last updated: N/A
Title: Cess payable to be calculated | Section: 12
Last updated: N/A
Title: Manner of payment | Section: 13
Last updated: N/A
Title: Filing of return | Section: 14
Last updated: N/A
Title: Conditions for abatement | Section: 15
Last updated: N/A
Title: Quantification of abatement amount | Section: 16
Last updated: N/A
Title: Desealing and resumption of operation | Section: 17
Last updated: N/A
Title: Audit | Section: 18
Last updated: N/A
Title: Maintenance of records | Section: 19
Last updated: N/A
Title: Procedure for compounding of offences | Section: 20
Last updated: N/A
Title: Bond and security for release of seized goods or machines | Section: 21
Last updated: N/A
Title: Procedure in respect of seized goods of perishable nature | Section: 22
Last updated: N/A
Title: Manner of filing appeals to appellate authority | Section: 23
Last updated: N/A
Title: Appeal to appellate authority | Section: 24
Last updated: N/A
Title: Notice to person and order of revisional authority in case of revision | Section: 25
Last updated: N/A
Title: Withdrawal of appeal | Section: 26
Last updated: N/A
Title: Appeal to Appellate Tribunal | Section: 27
Last updated: N/A
Title: Production of additional evidence before appellate authority or Appellate Tribunal | Section: 28
Last updated: N/A
Title: Withdrawal of appeal filed before Appellate Tribunal | Section: 29
Last updated: N/A
Title: Authorised representative | Section: 30
Last updated: N/A
Title: Disqualification for misconduct of an authorised representative | Section: 31
Last updated: N/A
Title: Penalty for contravention | Section: 32
Last updated: N/A
Title: Installation of Closed-Circuit Television system | Section: 33
Last updated: N/A
Title: Removal of machines | Section: 34
Last updated: N/A