Acts


The Central Goods and Services Tax Act, 2017
The Goods and Services Tax (Compensation to States) Act, 2017
The Central Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017
The Finance (No. 2) Act, 2019
The Finance Act, 2020
The Central Goods and Services Tax (Amendment) Act, 2018

The Central Goods and Services Tax Act, 2017
187 Result found.
GSTA_001Section 1 - Short title, extent and commencement
GSTA_002Section 2 - Definitions
GSTA_003Section 3 - Officers under this Act
GSTA_004Section 4 - Appointment of officers
GSTA_005Section 5 - Powers of officers
GSTA_006Section 6 - Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances
GSTA_007Section 7 - Scope of supply
GSTA_008Section 8 - Tax liability on composite and mixed supplies
GSTA_009Section 9 - Levy and collection
GSTA_010Section 10 - Composition levy
GSTA_011Section 11 - Power to exemption from tax
GSTA_012Section 12 - Time of supply of goods
GSTA_013Section 13 - Time of supply of services
GSTA_014Section 14 - Change in rate of tax in respect of supply of goods or services
GSTA_015Section 15 - Value of taxable supply
GSTA_016Section 16 - Eligibility and conditions for taking input tax credit
GSTA_017Section 17 - Apportionment of credit and blocked credit
GSTA_018Section 18 - Availability of credit in special circumstances
GSTA_019Section 19 - Taking input tax credit in respect of inputs and capital goods sent for job work
GSTA_020Section 20 - Manner of distribution of credit by Input Service Distributor
GSTA_021Section 21 - Manner of recovery of credit distributed in excess
GSTA_022Section 22 - Persons liable for registration
GSTA_023Section 23 - Persons not liable for registration
GSTA_024Section 24 - Compulsory registration in certain cases
GSTA_025Section 25 - Procedure for registration
GSTA_026Section 26 - Deemed registration
GSTA_027Section 27 - Special provisions relating to casual taxable person and non-resident taxable person.
GSTA_028Section 28 - Amendment of registration
GSTA_029Section 29 - Cancellation or suspension of registration
GSTA_030Section 30 - Revocation of cancellation of registration
GSTA_031Section 31 - Tax invoice.
GSTA_032Section 31A - Facility of digital payment to recipient
GSTA_033Section 32 - Prohibition of unauthorised collection of tax.
GSTA_034Section 33 - Amount of tax to be indicated in tax invoice and other documents
GSTA_035Section 34 - Credit and debit notes
GSTA_036Section 35 - Accounts and other records
GSTA_037Section 36 - Period of retention of accounts
GSTA_038Section 37 - Furnishing details of outward supplies
GSTA_039Section 38 - Communication of details of inward supplies and input tax credit
GSTA_040Section 39 - Furnishing of returns
GSTA_041Section 40 - First return
GSTA_042Section 41 - Availment of input tax credit
GSTA_043Section 42 - * * * *
GSTA_044Section 43 - * * * *
GSTA_045Section 43A - * * * *
GSTA_046Section 44 - Annual return
GSTA_047Section 45 - Final return
GSTA_048Section 46 - Notice to return defaulters
GSTA_049Section 47 - Levy of late fee
GSTA_050Section 48 - Goods and services tax practitioners
GSTA_051Section 49 - Payment of tax, interest, penalty and other amounts
GSTA_052Section 49A - Utilisation of input tax credit subject to certain conditions
GSTA_053Section 49B - Order of utilisation of input tax credit
GSTA_054Section 50 - Interest on delayed payment of tax
GSTA_055Section 51 - Tax deduction at source
GSTA_056Section 52 - Collection of tax at source
GSTA_057Section 53 - Transfer of input tax credit
GSTA_058Section 53A - Transfer of certain amounts
GSTA_059Section 54 - Refund of tax
GSTA_060Section 55 - Refund in certain cases
GSTA_061Section 56 - Interest on delayed refunds
GSTA_062Section 57 - Consumer Welfare Fund.
GSTA_063Section 58 - Utilisation of Fund
GSTA_064Section 59 - Self-assessment
GSTA_065Section 60 - Provisional assessment
GSTA_066Section 61 - Scrutiny of returns
GSTA_067Section 62 - Assessment of non-filers of returns
GSTA_068Section 63 - Assessment of unregistered persons
GSTA_069Section 64 - Summary assessment in certain special cases
GSTA_070Section 65 - Audit by tax authorities
GSTA_071Section 66 - Special audit
GSTA_072Section 67 - Power of inspection, search and seizure
GSTA_073Section 68 - Inspection of goods in movement
GSTA_074Section 69 - Power to arrest
GSTA_075Section 70 - Power to summon persons to give evidence and produce documents
GSTA_076Section 71 - Access to business premises
GSTA_077Section 72 - Officers to assist proper officers
GSTA_078Section 73 - 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
GSTA_079Section 74 - 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
GSTA_080Section 75 - General provisions relating to determination of tax
GSTA_081Section 76 - Tax collected but not paid to Government
GSTA_082Section 77 - Tax wrongfully collected and paid to Central Government or State Government
GSTA_083Section 78 - Initiation of recovery proceedings
GSTA_084Section 79 - Recovery of tax
GSTA_085Section 80 - Payment of tax and other amount in instalments
GSTA_086Section 81 - Transfer of property to be void in certain cases
GSTA_087Section 82 - Tax to be first charge on property
GSTA_088Section 83 - Provisional attachment to protect revenue in certain cases
GSTA_089Section 84 - Continuation and validation of certain recovery proceedings
GSTA_090Section 85 - Liability in case of transfer of business
GSTA_091Section 86 - Liability of agent and principal
GSTA_092Section 87 - Liability in case of amalgamation or merger of companies
GSTA_093Section 88 - Liability in case of company in liquidation
GSTA_094Section 89 - Liability of directors of private company
GSTA_095Section 90 - Liability of partners of firm to pay tax
GSTA_096Section 91 - Liability of guardians, trustees, etc.
GSTA_097Section 92 - Liability of Court of Wards, etc.
GSTA_098Section 93 - Special provisions regarding liability to pay tax, interest or penalty in certain cases
GSTA_099Section 94 - Liability in other cases
GSTA_100Section 95 - Definitions
GSTA_101Section 96 - Authority for advance ruling
GSTA_102Section 97 - Application for advance ruling
GSTA_103Section 98 - Procedure on receipt of application
GSTA_104Section 99 - Appellate Authority for Advance Ruling
GSTA_105Section 100 - Appeal to Appellate Authority
GSTA_106Section 101 - Orders of Appellate Authority
GSTA_107Section 101A - Constitution of National Appellate Authority for Advance Ruling
GSTA_108Section 101B - Appeal to National Appellate Authority
GSTA_109Section 101C - Order of National Appellate Authority
GSTA_110Section 102 - Rectification of advance ruling
GSTA_111Section 103 - Applicability of advance ruling
GSTA_112Section 104 - Advance ruling to be void in certain circumstances
GSTA_113Section 105 - Powers of Authority, Appellate Authority and National Appellate Authority
GSTA_114Section 106 - Procedure of Authority, Appellate Authority and National Appellate Authority
GSTA_115Section 107 - Appeals to Appellate Authority
GSTA_116Section 108 - Powers of Revisional Authority
GSTA_117Section 109 - Constitution of Appellate Tribunal and Benches thereof
GSTA_118Section 110 - President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc.
GSTA_119Section 111 - Procedure before Appellate Tribunal
GSTA_120Section 112 - Appeals to Appellate Tribunal.
GSTA_121Section 113 - Orders of Appellate Tribunal
GSTA_122Section 114 - Financial and administrative powers of President
GSTA_123Section 115 - Interest on refund of amount paid for admission of appeal
GSTA_124Section 116 - Appearance by authorised representative
GSTA_125Section 117 - Appeal to High Court
GSTA_126Section 118 - Appeal to Supreme Court
GSTA_127Section 119 - Sums due to be paid notwithstanding appeal, etc.
GSTA_128Section 120 - Appeal not to be filed in certain cases
GSTA_129Section 121 - Non-appealable decisions and orders
GSTA_130Section 122 - Penalty for certain offences
GSTA_131Section 123 - Penalty for failure to furnish information return
GSTA_132Section 124 - Fine for failure to furnish statistics
GSTA_133Section 125 - General penalty
GSTA_134Section 126 - General disciplines related to penalty
GSTA_135Section 127 - Power to impose penalty in certain cases
GSTA_136Section 128 - Power to waive penalty or fee or both
GSTA_137Section 129 - Detention, seizure and release of goods and conveyances in transit
GSTA_138Section 130 - Confiscation of goods or conveyances and levy of penalty
GSTA_139Section 131 - Confiscation or penalty not to interfere with other punishments
GSTA_140Section 132 - Punishment for certain offences
GSTA_141Section 133 - Liability of officers and certain other persons
GSTA_142Section 134 - Cognizance of offences
GSTA_143Section 135 - Presumption of culpable mental state
GSTA_144Section 136 - Relevancy of statements under certain circumstances
GSTA_145Section 137 - Offences by companies
GSTA_146Section 138 - Compounding of offences
GSTA_147Section 139 - Migration of existing taxpayers
GSTA_148Section 140 - Transitional arrangements for input tax credit
GSTA_149Section 141 - Transitional provisions relating to job work
GSTA_150Section 142 - Miscellaneous transitional provisions
GSTA_151Section 143 - Job work procedure
GSTA_152Section 144 - Presumption as to documents in certain cases
GSTA_153Section 145 - Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence
GSTA_154Section 146 - Common Portal
GSTA_155Section 147 - Deemed exports
GSTA_156Section 148 - Special procedure for certain processes
GSTA_157Section 149 - Goods and services tax compliance rating
GSTA_158Section 150 - Obligation to furnish information return
GSTA_158ASection 158A - Consent based sharing of information furnished by taxable person
GSTA_159Section 151 - Power to call for information
GSTA_160Section 152 - Bar on disclosure of information
GSTA_161Section 153 - Taking assistance from an expert
GSTA_162Section 154 - Power to take samples
GSTA_163Section 155 - Burden of proof
GSTA_164Section 156 - Persons deemed to be public servants
GSTA_165Section 157 - Protection of action taken under this Act
GSTA_166Section 158 - Disclosure of information by a public servant
GSTA_167Section 159 - Publication of information in respect of persons in certain cases
GSTA_168Section 160 - Assessment proceedings, etc., not to be invalid on certain grounds
GSTA_169Section 161 - Rectification of errors apparent on the face of record
GSTA_170Section 162 - Bar on jurisdiction of civil courts
GSTA_171Section 163 - Levy of fee
GSTA_172Section 164 - Power of Government to make rules
GSTA_173Section 165 - Power to make regulations
GSTA_174Section 166 - Laying of rules, regulations and notifications.
GSTA_175Section 167 - Delegation of powers
GSTA_176Section 168 - Power to issue instructions or directions
GSTA_177Section 168A - Power of Government to extend time limit in special circumstances.
GSTA_178Section 169 - Service of notice in certain circumstances
GSTA_179Section 170 - Rounding off of tax, etc.
GSTA_180Section 171 - Anti-profiteering measure
GSTA_181Section 172 - Removal of difficulties
GSTA_182Section 173 - Amendment of Act 32 of 1994
GSTA_183Section 174 - Repeal and saving
GSTA_183_SISchedule I - Activities to be Treated as Supply Even if Made Without Consideration
GSTA_183_SIISchedule II - Activities or Transactions to be Treated as Supply of Goods or Supply of Services
GSTA_183_SIIISchedule III - Activities or Transactions which shall be Treated Neither as a Supply of Goods nor a Supply of Services
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