Central Goods and Service Tax - Finance Bill, 2022

Chapter: IV

INDIRECT TAXES

Central Goods and Service Tax
Clause 99	:	Amendment of section 16. Clause 99 seeks to amend section 16 of the Central Goods and Services Tax Act, 2017 by inserting a new clause (ba) in sub-se....
Clause 100	:	Amendment of section 29. Clause 100 seeks to amend clause (b) of sub-section (2) of section 29 of the Central Goods and Services Tax Act so as to pro....
Clause 101	:	Amendment of section 34. Clause 101 seeks to amend sub-section (2) of section 34 of the Central Goods and Services Tax Act so as to provide for thirt....
Clause 102	:	Amendment of section 37. Clause 102 seeks to amend sub-section (1) of section 37 of the Central Goods and Services Tax Act so as to provide for presc....
Clause 103	:	Substitution of new section for section 38. Clause 103 seeks to substitute a new section for section 38 of the Central Goods and Services Tax Act. Sub section (1) seeks....
Clause 104	:	Amendment of section 39. Clause 104 seeks to amend sub-section (5) of section 39 of the Central Goods and Services Tax Act so as to provide that the ....
Clause 105	:	Substitution of new section for section 41. Clause 105 seeks to substitute a new section for section 41 of the Central Goods and Services Tax Act so as to do away with ....
Clause 106	:	Omission of sections 42, 43 and 43A. Clause 106 seeks to omit section 42 of the Central Goods and Services Tax Act relating to matching, reversal and reclaiming ....
Clause 107	:	Amendment of section 47. Clause 107 seeks to amend sub-section (1) of section 47 of the Central Goods and Services Tax Act so as to provide for levy ....
Clause 108	:	Amendment of section 48. Clause 108 seeks to amend sub-section (2) of section 48 of the Central Goods and Services Tax Act so as to remove reference ....
Clause 109	:	Amendment of section 49. Clause 109 seeks to amend sub-section (4) of section 49 of the Central Goods and Services Tax Act so as to provide for presc....
Clause 110	:	Amendment of section 50. Clause 110 seeks to substitute a new sub-section for sub-section (3) of section 50 of the Central Goods and Services Tax Act....
Clause 111	:	Amendment of section 52. Clause 111 seeks to amend proviso to sub-section (6) of section 52 of the Central Goods and Services Tax Act so as to provid....
Clause 112	:	Amendment of section 54. Clause 112 seeks to amend proviso to sub-section (1) of section 54 of the Central Goods and Services Tax Act so as to explic....
Clause 113	:	Amendment of section 168. Clause 113 o seeks to amend sub-section (2) of section 168 of the Central Goods and Services Tax Act so as to remove referen....
Clause 114	:	Amendment of notification issued under section 146 of Central Goods and Services Tax Act read with section 20 of Integrated Goods and Services Tax Act, retrospectively. Clause 114 seeks to amend notification number G.S.R. 58(E), dated the 23rd January, 2018 to notify www.gst.gov.in, retrospec....
Clause 115	:	Amendment of notification issued under subsections (1) and (3) of section 50, sub-section (12) of section 54 and section 56 of Central Goods and Services Tax Act, retrospectively. Clause 115 seeks to amend notification number G.S.R. 661(E), dated the 28th June, 2017, so as to notify rate of interest und....
Clause 116	:	Retrospective exemption from, or levy or collection of, central tax in certain cases. Clause 116 seeks to provide retrospective exemption from central tax in respect of supply of unintended waste generated duri....
Clause 117	:	Retrospective effect to notification issued under sub-section (2) of section 7 of Central Goods and Services Tax Act. Clause 117 seeks to give retrospective effect to the notification of the Government of India in the Ministry of Finance (Dep....