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Home Notifications 2017 GST GST - 2017 Central GST (CGST) This

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Seeks to bring into force certain sections of the CGST Act, 2017 w.e.f 01.07.2017 - 09/2017 - Central GST (CGST)

Extract

  1. CENTRAL GOODS AND SERVICES TAX ACT, 2017
  2. Section 99 - Appellate Authority for Advance Ruling. - Central Goods And Services Tax Act, 2017
  3. Section 98 - Procedure on receipt of application. - Central Goods And Services Tax Act, 2017
  4. Section 97 - Application for advance ruling. - Central Goods And Services Tax Act, 2017
  5. Section 96 - Authority for advance ruling. - Central Goods And Services Tax Act, 2017
  6. Section 95 - Definitions. - Central Goods And Services Tax Act, 2017
  7. Section 94 - Liability in other cases. - Central Goods And Services Tax Act, 2017
  8. Section 93 - Special provisions regarding liability to pay tax, interest or penalty in certain cases. - Central Goods And Services Tax Act, 2017
  9. Section 92 - Liability of Court of Wards, etc. - Central Goods And Services Tax Act, 2017
  10. Section 91 - Liability of guardians, trustees, etc. - Central Goods And Services Tax Act, 2017
  11. Section 90 - Liability of partners of firm to pay tax. - Central Goods And Services Tax Act, 2017
  12. Section 9 - Levy and collection. - Central Goods And Services Tax Act, 2017
  13. Section 89 - Liability of directors of private company. - Central Goods And Services Tax Act, 2017
  14. Section 88 - Liability in case of company in liquidation. - Central Goods And Services Tax Act, 2017
  15. Section 87 - Liability in case of amalgamation or merger of companies. - Central Goods And Services Tax Act, 2017
  16. Section 86 - Liability of agent and principal. - Central Goods And Services Tax Act, 2017
  17. Section 85 - Liability in case of transfer of business. - Central Goods And Services Tax Act, 2017
  18. Section 84 - Continuation and validation of certain recovery proceedings. - Central Goods And Services Tax Act, 2017
  19. Section 83 - Provisional attachment to protect revenue in certain cases. - Central Goods And Services Tax Act, 2017
  20. Section 82 - Tax to be first charge on property. - Central Goods And Services Tax Act, 2017
  21. Section 81 - Transfer of property to be void in certain cases. - Central Goods And Services Tax Act, 2017
  22. Section 80 - Payment of tax and other amount in instalments. - Central Goods And Services Tax Act, 2017
  23. Section 8 - Tax liability on composite and mixed supplies. - Central Goods And Services Tax Act, 2017
  24. Section 79 - Recovery of tax. - Central Goods And Services Tax Act, 2017
  25. Section 78 - Initiation of recovery proceedings. - Central Goods And Services Tax Act, 2017
  26. Section 77 - Tax wrongfully collected and paid to Central Government or State Government. - Central Goods And Services Tax Act, 2017
  27. Section 76 - Tax collected but not paid to Government. - Central Goods And Services Tax Act, 2017
  28. Section 75 - General provisions relating to determination of tax. - Central Goods And Services Tax Act, 2017
  29. Section 74 - Determination of tax, pertaining to the period up to Financial Year 2023-24, not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilfull-misstatement or... - Central Goods And Services Tax Act, 2017
  30. Section 73 - Determination of tax, pertaining to the period up to Financial Year 2023-24, not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any... - Central Goods And Services Tax Act, 2017
  31. Section 72 - Officers to assist proper officers. - Central Goods And Services Tax Act, 2017
  32. Section 71 - Access to business premises. - Central Goods And Services Tax Act, 2017
  33. Section 70 - Power to summon persons to give evidence and produce documents. - Central Goods And Services Tax Act, 2017
  34. Section 7 - Scope of supply. - Central Goods And Services Tax Act, 2017
  35. Section 69 - Power to arrest. - Central Goods And Services Tax Act, 2017
  36. Section 68 - Inspection of goods in movement. - Central Goods And Services Tax Act, 2017
  37. Section 67 - Power of inspection, search and seizure. - Central Goods And Services Tax Act, 2017
  38. Section 66 - Special audit. - Central Goods And Services Tax Act, 2017
  39. Section 65 - Audit by tax authorities. - Central Goods And Services Tax Act, 2017
  40. Section 64 - Summary assessment in certain special cases. - Central Goods And Services Tax Act, 2017
  41. Section 63 - Assessment of unregistered persons. - Central Goods And Services Tax Act, 2017
  42. Section 62 - Assessment of non-filers of returns. - Central Goods And Services Tax Act, 2017
  43. Section 61 - Scrutiny of returns. - Central Goods And Services Tax Act, 2017
  44. Section 60 - Provisional assessment. - Central Goods And Services Tax Act, 2017
  45. Section 6 - Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances. - Central Goods And Services Tax Act, 2017
  46. Section 59 - Self-assessment. - Central Goods And Services Tax Act, 2017
  47. Section 58 - Utilisation of Fund. - Central Goods And Services Tax Act, 2017
  48. Section 57 - Consumer Welfare Fund. - Central Goods And Services Tax Act, 2017
  49. Section 56 - Interest on delayed refunds. - Central Goods And Services Tax Act, 2017
  50. Section 55 - Refund in certain cases. - Central Goods And Services Tax Act, 2017
  51. Section 54 - Refund of tax. - Central Goods And Services Tax Act, 2017
  52. Section 53 - Transfer of input tax credit. - Central Goods And Services Tax Act, 2017
  53. Section 50 - Interest on delayed payment of tax. - Central Goods And Services Tax Act, 2017
  54. Section 49 - Payment of tax, interest, penalty and other amounts. - Central Goods And Services Tax Act, 2017
  55. Section 48 - Goods and services tax practitioners. - Central Goods And Services Tax Act, 2017
  56. Section 47 - Levy of late fee. - Central Goods And Services Tax Act, 2017
  57. Section 46 - Notice to return defaulters. - Central Goods And Services Tax Act, 2017
  58. Section 45 - Final return. - Central Goods And Services Tax Act, 2017
  59. Section 44 - Annual return. - Central Goods And Services Tax Act, 2017
  60. Section 43 - Omitted - Central Goods And Services Tax Act, 2017
  61. Section 42 - Omitted - Central Goods And Services Tax Act, 2017
  62. Section 41 - Availment of input tax credit - Central Goods And Services Tax Act, 2017
  63. Section 40 - First return. - Central Goods And Services Tax Act, 2017
  64. Section 39 - Furnishing of returns. - Central Goods And Services Tax Act, 2017
  65. Section 38 - Communication of details of inward supplies and input tax credit - Central Goods And Services Tax Act, 2017
  66. Section 37 - Furnishing details of outward supplies. - Central Goods And Services Tax Act, 2017
  67. Section 36 - Period of retention of accounts. - Central Goods And Services Tax Act, 2017
  68. Section 35 - Accounts and other records. - Central Goods And Services Tax Act, 2017
  69. Section 34 - Credit and debit notes. - Central Goods And Services Tax Act, 2017
  70. Section 33 - Amount of tax to be indicated in tax invoice and other documents. - Central Goods And Services Tax Act, 2017
  71. Section 32 - Prohibition of unauthorised collection of tax. - Central Goods And Services Tax Act, 2017
  72. Section 31 - Tax invoice - Central Goods And Services Tax Act, 2017
  73. Section 21 - Manner of recovery of credit distributed in excess. - Central Goods And Services Tax Act, 2017
  74. Section 20 - Manner of distribution of credit by Input Service Distributor - Central Goods And Services Tax Act, 2017
  75. Section 19 - Taking input tax credit in respect of inputs and capital goods sent for job work. - Central Goods And Services Tax Act, 2017
  76. Section 18 - Availability of credit in special circumstances. - Central Goods And Services Tax Act, 2017
  77. Section 174 - Repeal and saving. - Central Goods And Services Tax Act, 2017
  78. Section 173 - Amendment of Act 32 of 1994. - Central Goods And Services Tax Act, 2017
  79. Section 172 - Removal of difficulties. - Central Goods And Services Tax Act, 2017
  80. Section 171 - Anti-profiteering measure. - Central Goods And Services Tax Act, 2017
  81. Section 170 - Rounding off of tax, etc. - Central Goods And Services Tax Act, 2017
  82. Section 17 - Apportionment of credit and blocked credits. - Central Goods And Services Tax Act, 2017
  83. Section 169 - Service of notice in certain circumstances. - Central Goods And Services Tax Act, 2017
  84. Section 168 - Power to issue instructions or directions. - Central Goods And Services Tax Act, 2017
  85. Section 167 - Delegation of powers. - Central Goods And Services Tax Act, 2017
  86. Section 166 - Laying of rules, regulations and notifications. - Central Goods And Services Tax Act, 2017
  87. Section 165 - Power to make regulations. - Central Goods And Services Tax Act, 2017
  88. Section 163 - Levy of fee. - Central Goods And Services Tax Act, 2017
  89. Section 162 - Bar on jurisdiction of civil courts. - Central Goods And Services Tax Act, 2017
  90. Section 161 - Rectification of errors apparent on the face of record. - Central Goods And Services Tax Act, 2017
  91. Section 160 - Assessment proceedings, etc., not to be invalid on certain grounds. - Central Goods And Services Tax Act, 2017
  92. Section 16 - Eligibility and conditions for taking input tax credit. - Central Goods And Services Tax Act, 2017
  93. Section 159 - Publication of information in respect of persons in certain cases. - Central Goods And Services Tax Act, 2017
  94. Section 158 - Disclosure of information by a public servant. - Central Goods And Services Tax Act, 2017
  95. Section 157 - Protection of action taken under this Act. - Central Goods And Services Tax Act, 2017
  96. Section 156 - Persons deemed to be public servants. - Central Goods And Services Tax Act, 2017
  97. Section 155 - Burden of proof. - Central Goods And Services Tax Act, 2017
  98. Section 154 - Power to take samples. - Central Goods And Services Tax Act, 2017
  99. Section 153 - Taking assistance from an expert. - Central Goods And Services Tax Act, 2017
  100. Section 152 - Bar on disclosure of information. - Central Goods And Services Tax Act, 2017
  101. Section 151 - Power to call for information - Central Goods And Services Tax Act, 2017
  102. Section 150 - Obligation to furnish information return. - Central Goods And Services Tax Act, 2017
  103. Section 15 - Value of taxable supply. - Central Goods And Services Tax Act, 2017
  104. Section 149 - Goods and services tax compliance rating. - Central Goods And Services Tax Act, 2017
  105. Section 148 - Special procedure for certain processes. - Central Goods And Services Tax Act, 2017
  106. Section 147 - Deemed Exports. - Central Goods And Services Tax Act, 2017
  107. Section 145 - Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence. - Central Goods And Services Tax Act, 2017
  108. Section 144 - Presumption as to documents in certain cases. - Central Goods And Services Tax Act, 2017
  109. Section 143 - Job work procedure. - Central Goods And Services Tax Act, 2017
  110. Section 142 - Miscellaneous transitional provisions. - Central Goods And Services Tax Act, 2017
  111. Section 141 - Transitional provisions relating to job work. - Central Goods And Services Tax Act, 2017
  112. Section 140 - Transitional arrangements for input tax credit. - Central Goods And Services Tax Act, 2017
  113. Section 14 - Change in rate of tax in respect of supply of goods or services. - Central Goods And Services Tax Act, 2017
  114. Section 138 - Compounding of offences. - Central Goods And Services Tax Act, 2017
  115. Section 137 - Offences by companies. - Central Goods And Services Tax Act, 2017
  116. Section 136 - Relevancy of statements under certain circumstances. - Central Goods And Services Tax Act, 2017
  117. Section 135 - Presumption of culpable mental state. - Central Goods And Services Tax Act, 2017
  118. Section 134 - Cognizance of offences. - Central Goods And Services Tax Act, 2017
  119. Section 133 - Liability of officers and certain other persons. - Central Goods And Services Tax Act, 2017
  120. Section 132 - Punishment for certain offences. - Central Goods And Services Tax Act, 2017
  121. Section 131 - Confiscation or penalty not to interfere with other punishments. - Central Goods And Services Tax Act, 2017
  122. Section 130 - Confiscation of goods or conveyances and levy of penalty. - Central Goods And Services Tax Act, 2017
  123. Section 13 - Time of supply of services. - Central Goods And Services Tax Act, 2017
  124. Section 129 - Detention, seizure and release of goods and conveyances in transit - Central Goods And Services Tax Act, 2017
  125. Section 128 - Power to waive penalty or fee or both. - Central Goods And Services Tax Act, 2017
  126. Section 127 - Power to impose penalty in certain cases. - Central Goods And Services Tax Act, 2017
  127. Section 126 - General disciplines related to penalty. - Central Goods And Services Tax Act, 2017
  128. Section 125 - General penalty. - Central Goods And Services Tax Act, 2017
  129. Section 124 - Fine for failure to furnish statistics. - Central Goods And Services Tax Act, 2017
  130. Section 123 - Penalty for failure to furnish information return. - Central Goods And Services Tax Act, 2017
  131. Section 122 - Penalty for certain offences. - Central Goods And Services Tax Act, 2017
  132. Section 121 - Non-appealable decisions and orders. - Central Goods And Services Tax Act, 2017
  133. Section 120 - Appeal not to be filed in certain cases. - Central Goods And Services Tax Act, 2017
  134. Section 12 - Time of supply of goods. - Central Goods And Services Tax Act, 2017
  135. Section 119 - Sums due to be paid notwithstanding appeal, etc. - Central Goods And Services Tax Act, 2017
  136. Section 118 - Appeal to Supreme Court. - Central Goods And Services Tax Act, 2017
  137. Section 117 - Appeal to High Court. - Central Goods And Services Tax Act, 2017
  138. Section 116 - Appearance by authorised representative. - Central Goods And Services Tax Act, 2017
  139. Section 115 - Interest on refund of amount paid for admission of appeal. - Central Goods And Services Tax Act, 2017
  140. Section 114 - Financial and administrative powers of President. - Central Goods And Services Tax Act, 2017
  141. Section 113 - Orders of Appellate Tribunal. - Central Goods And Services Tax Act, 2017
  142. Section 112 - Appeals to Appellate Tribunal - Central Goods And Services Tax Act, 2017
  143. Section 111 - Procedure before Appellate Tribunal. - Central Goods And Services Tax Act, 2017
  144. Section 110 - President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc. - Central Goods And Services Tax Act, 2017
  145. Section 11 - Power to grant exemption from tax. - Central Goods And Services Tax Act, 2017
  146. Section 109 - Constitution of Appellate Tribunal and Benches thereof. - Central Goods And Services Tax Act, 2017
  147. Section 108 - Powers of Revisional Authority. - Central Goods And Services Tax Act, 2017
  148. Section 107 - Appeals to Appellate Authority. - Central Goods And Services Tax Act, 2017
  149. Section 106 - Procedure of Authority, Appellate Authority and National Appellate Authority - Central Goods And Services Tax Act, 2017
  150. Section 105 - Powers of Authority, Appellate Authority and National Appellate Authority - Central Goods And Services Tax Act, 2017
  151. Section 104 - Advance ruling to be void in certain circumstances. - Central Goods And Services Tax Act, 2017
  152. Section 103 - Applicability of advance ruling. - Central Goods And Services Tax Act, 2017
  153. Section 102 - Rectification of advance ruling. - Central Goods And Services Tax Act, 2017
  154. Section 101 - Orders of Appellate Authority. - Central Goods And Services Tax Act, 2017
  155. Section 100 - Appeal to Appellate Authority. - Central Goods And Services Tax Act, 2017
  156. Section 1 - Short title, extent and commencement. - Central Goods And Services Tax Act, 2017

 

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