ALL SECTIONS OF GST

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CHAPTER 1:PRELIMINARY.

Section-1 Short Title, extent and commencement

Section-2 Definitions

Section-3 Meaning and Scope of Supply

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CHAPTER 2:ADMINISTRATION.

Section-4 C lasses of officers under Central Goods and Services Tax Act

Section-4 Classes of officers under State Goods and Services Tax Act

Section-5 Appointment of officers under Central Goods and Services Tax Act

Section -6 Powers of officers
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CHAPTER 3:LEVY OF,AND EXEMPTION FROM, TAX.

Section-7 Levy and Collection of Central / State Goods and Services Tax

Section-8 Composition Levy

Section-9 Taxable Person

Section-10 Power to grant Exemption

Section-11 Remission of Tax on Supplies found deficient in quantity
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CHAPTER 4:TIME AND VALUE OF SUPPLY.

Section-12 Time of Supply of Goods

Section-13 Time of Supply of Services

Section-14 Change in Rate of tax in Respect of Supply of Services

Section-15 Value of Taxable Supply
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CHAPTER 5:INPUT TAX CREDIT.

Section-16 Manner of Taxing Tax Credit

Section-16A Taking Input Tax Credit in respect of inputs sent for job work

Section-17 Manner of distribution of credit by Input Service Distributor

Section-18 Manner of recovery of credit distributed in excess
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CHAPTER 6:REGISTRATION.

Section-19 Registration

Section-19A Special Provisions relating to Casual Taxable and Non Resident Taxable Person

Section-20 Amendments of registration

Section-21 Cancellation of Registration

Section-22 Revocation of Cancellation of Registration
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CHAPTER 7:TAX INVOICE,CREDIT AND DEBIT NOTES.

Section-23 Tax Invoice

Section-24 Credit and Debit Notes
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CHAPTER 8:RETURNS.

Section-25 Furnishing details of Outward Supplies

Section-26 Furnishing details of Inward Supplies

Section-27 Return

Section-27A First Return

Section-28 Claim of Input Tax Credit and Provisional Acceptance

Section-29 Matching, Reversal and Reclaim of Input Tax Credit

Section-29A Matching, Reversal and Reclaim of Reduction in Output Tax Liability

Section-30 Annual Return

Section-31 Final Return

Section-32 Notice to Return Defaulters

Section-33 Levy of Late Fee

Section-34 Tax Return Preparers
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CHAPTER 9:PAYMENT OF TAX.

Section-35 Payment of Tax Interest, Penalty and other documents

Section-36 Interest on delayed payment of Tax

Section-37 Tax Deduction at Source
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CHAPTER 9A:TRANSFER OF INPUT TAX CREDIT
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Section-37A Transfer of Input tax Credit
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CHAPTER 10:REFUNDS.

Section-38 Refund of Tax

Section-39 Interest on delayed Refunds

Section-40 Consumer Welfare Fund

Section-41 Utilization of the Fund
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CHAPTER 11:ACCOUNTS AND RECORDS
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Section-42 Accounts and other Records

Section-43 Period of Retention of Accounts
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CHAPTER 11A:JOBWORK
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Section-43A Special procedure for removal of goods for certain purposes (Job work)
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CHAPTER 11B:ELECTRONIC COMMERCE
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Section-43B Definitions (Electronic Commerce)

Section-43C Collection of Tax at Source (Electronic Commerce)
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CHAPTER 12:ASSESSMENT
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Section-44 Self Assessment

Section-44A Provisional Assessment

Section- 45 Scrutiny of Returns

Section-46 Assessment of non filers of Returns

Section-47 Assessment of unregistered persons

Section-48 Summary Assessment in certain special cases
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CHAPTER 13:AUDIT
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Section-49 Audit by Tax Authorities

Section-50 Special Audit
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CHAPTER 14:DEMANDS AND RECOVERY
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Section-51 Determination of Tax not paid or short paid or erroneously refunded

Section-52 Tax Collected but not deposited with Central Government or State Government

Section-53 Tax wrongfully collected and deposited with the Central Govt. or State Govt.

Section-54 Recovery of Tax

Section-55 Payment of Tax and other amount in Installments

Section-56 Transfer of property to be void in certain cases

Section-57 Tax to be first charge on property

Section-58 Provisional Attachment to protect revenue in certain cases

Section-59 Continuation of certain recovery proceeding
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CHAPTER 15:INSPECTION,RESEARCH,SEIZURE AND ARREST
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Section-60 Power of inspection, search and seizure

Section-61 Inspection of Goods in movement

Section-62 Power to Arrest

Section-63 Power to summon persons to give evidence and produce documents

Section-64 Access to Business Premises

Section-65 Officers required assisting CGST/SGST Officers
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CHAPTER 16: OFFENCES AND PENALTIES
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Section-66 Offences and Penalties

Section-67 General Penalty

Section-68 General disciplines related to Penalty

Section-69 Detention of Goods and Conveyances and levy of Penalty

Section-70 Confiscation of Goods and levy of Penalty

Section-71 Confiscation of Conveyances

Section-72 Confiscation or Penalty not to interfere with other punishments
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CHAPTER 17:PROSECUTION AND COMPOUNDING OF OFFENCES
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Section-73 Prosecution

Section-74 Cognizance of Offences

Section-75 Presumption of Culpable mental State

Section-76 relevancy of statements under certain circumstances

Section-77 Offences by companies and certain other persons

Section-78 Compounding of offences
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CHAPTER 18:APPEALS AND REVISION
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Section-79 Appeal to First Appellate Authority

Section-80 Left Blank

Section-81 Constitution of the National appellate Tribunal

Section-82 Appeals to the a Appellate Tribunal

Section-83 Orders of Appellate Tribunal

Section-84 Procedure of Appellate Tribunal

Section-85 Interest on delayed refund of Pre-Deposit

Section-86 Appearance by authorized representative

Section-87 Appeal to High Court

Section-88 Appeal to Supreme Court

Section-89 Hearing before Supreme Court

Section-90 Sums due to be paid notwithstanding appeals etc.

Section-91 Exclusion of time taken for copy

Section-92 Appeal no to be filed in certain cases

Section-93 Non Appealable decisions orders
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CHAPTER 19:ADVANCE RULINGS
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Section-94 Definition of Advance Ruling

Section-95 Authority for Advance Ruling

Section-96 Appellate Authority for Advance Ruling

Section-97 Application of Advance Ruling

Section-98 Procedure on receipt of Application

Section-99 Appeal to the Appellate Authority

Section-100 Orders of the Appellate Authority

Section-101 Rectification of Advance Ruling

Section-102 Applicability of Advance Ruling

Section-103 Advance Ruling to be void in certain circumstances

Section-104 Powers of the Authority and Appellate Authority

Section-105 Procedure of the Authority and Appellate Authority
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CHAPTER 20:SETTLEMENT OF CASES
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CHAPTER 21:PRESUMPTIONS AS TO DOCUMENTS
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Section-106 Presumption as to documents in certain cases

Section-107 Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence
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CHAPTER 22:LIABILITY TO PAY IN CERTAIN CASES
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Section-108 Liability in case of transfer of business

Section-109 Liability in case of Amalgamation/Merger of companies

Section-110 Liability in case of company in Liquidation

Section-111 Liability of partners of firm to pay Tax

Section-112 Liability of guardians, trustee’s etc

Section-113 Liability of court of wards etc

Section-114 Special Provision regarding liability to pay tax in certain cases

Section-115 Liability in other cases
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CHAPTER 23:MISCELLANEOUS PROVISIONS
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Section-116 GST compliance rating

Section-117 Obligation to furnish Information Return

Section-118 Penalty for failure to furnish information return

Section-119 Power to collect statistics

Section-120 Disclosure of information required under Section 119

Section-121 Test purchases of goods and/or Servicesf

Section-122 Drawl of Samples

Section-123 Burden of Proof

Section-124 Persons discharging functions under the Act be deemed to be public servants

Section-125 Indemnity

Section-126 Disclosure of Information by a public servant

Section-127 Publication of Information respecting persons in certain cases

Section-128 Assessment proceeding, etc not to be invalid on certain grounds

Section-129 Rectification of mistakes or errors apparent from Record

Section-130 Bar of jurisdiction of civil courts

Section-131 levy of fees

Section-132 Power of Central or State Government to make Rules

Section-132A General Power to make Regulations

Section-133 Delegation of Powers

Section-134 Instructions to GST Officers

Section-135 Removal of Difficulties

Section-136 Service of Notice in certain circumstances

Section-137 Rounding off of Tax etc

Section-138 Effect of amendments etc, of rules, Notifications or orders

Section-139 Publication of Rules and Notifications and lying of Rules before Parliament/State Legislature
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CHAPTER 24:REPEAL AND SAVINGS
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Section-140 Repeal and saving
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CHAPTER 25:TRANSITIONAL PROVISIONS
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Section-141 General provision –all officers under existing Act (Central/States) will be appointed as GST officers.

Section-142 Migration of existing taxpayers to GST

Section-143 Amount of Cenvat credit carried forward in a return to allowed as input tax credit

Section-144 Unavailed Cenvat credit on Capital Goods, not carried forward in a return, to be allowed in certain situations

Section-145 Credit of eligible duties and Taxes in respect of inputs held in stock to be allowed in certain situation

Section-146 Credit of eligible duties andt taxes on inputs held in stock to be allowed to a taxable person switching over from composition scheme

Section-147 Amount payable in the event of a taxable person switching over to composition scheme

Section-148 Exempted goods returned to the place of business on or after the appointed day.

Section-149 Duty paid goods returned to the place of business on or after the appointed day.

Section- 150 Inputs removed for job work and returned on or after the appointed day

Section-151 Semi-finished goods removed for job work and returned on or after the appointed day

Section-152 Finished goods removed for carrying out certain processes and returned on or after the appointed day

Section-153 Issue of supplementary invoices, debit or credit notes where price is revised in pursuance of a contract

Section-154 Pending refund claims to be disposed of under earlier law

Section-155 Claim of CENVAT credit to be disposed of under the earlier law

Section-156 Finalization of proceedings relating to output duty liability

Section-157 Treatment of the amount recovered or refunded in pursuance of assessment or adjudication proceeding

Section-158 Treatment of the amount recovered or refunded pursuance to revision of returns

Section-159 Treatment of long term construction/works contracts

Section-160 Progressive or periodic supply of goods or services

Section-161 Treatment of retention payments

Section -162 Credit distribution of service tax by ISD

Section-162A Tax paid on goods lying with agents to be allowed as credit

Section-162B Tax paid on capital goods lying with agents to be allowed as credit

Section-162C Treatment of branch transfers

Section-162D Goods sent on approval bases returned on or after appointed day

Section-162E Deduction
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SHEDULES

I Matters to be treated as Supply without consideration

II Matters to be treated as Supply of goods or services

III Liability to be Registered

IV Activities or transactions in respect of which the Central Government, a State Government or any Local Authority shall not be regarded as a Taxable Person.

RULES

1. GST Valuation (Determination of the Value of Goods and Services) Rules, 2016

KEEP IN TOUCH FOR MORE UPDATES

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REGARDS
SOURAV BAGARIA