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E-books WCO-PGS uploaded in E-BOOK-CUSTOMS under LEARNING SOURCE TAB
Drafting of Show Cause Notice under GST - (51 - Practical e-Exercises)
COMPENDIUM - GST - Drafting of Show Cause Notice (01 to 51 - Practical e-Exercises)
GSTAT - DIGEST (Important Cases)
IMPORTANT JUDGMENTS - Digest (Updated on 13 October,2026)
Important SC-Judgement (14 October 2026) - AC, CGST Vs. Sreenivasa Rao Ravinuthala & Another
Important HC-Judgement (Customs) (15 October 2026) - ADG, DRI Kolkata Vs. Cedence International & ors.
Important SC-Judgement (Customs) (16 October 2026) - Commissioner of Customs & Ors. Vs. Intzar Ahmad
Important SC-Judgment (GST) (16 October 2026) Summary - Senior Intelligence Officer Vs. Mohammed Kamran
COMPENDIUM - GST - Drafting of Show Cause Notice (52 to 87 - Practical e-Exercises)
HSNS Cess Matrix of Legal Provisions (Updated upto 27 October,2026)
Concordance Table - HSNS Cess (Act-Rules-Forms-Concordance) (Updated on 27 October,2026)
News - 28-10-2026
News - 29-10-2026
The Goods and Services Tax Act, 2017 (Updated upto 01 November,2026)
THE HSNS CESS RULES, 2026 (Updated on 01.11.2026)
The Central Goods and Service Tax Rules,2017 (Updated on 01 November,2026)
CGST Matrix of legal provisions (Updated upto 01 November,2026)
IGST Matrix of legal provisions (Updated upto 01 November,2026)
UTGST Matrix of legal provisions (Updated upto 01 November,2026)
List of FORMS - (Updated upto 01 November,2026)
News - 30-10-2026
Main Pages
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Topics
9 topics
The Central Goods and Services Tax Act, 2017
Last updated: 02 Nov 2026
The Goods and Services Tax (Compensation to States) Act, 2017
Last updated: 22 Oct 2026
The Integrated Goods and Services Tax Act, 2017
Last updated: 02 Nov 2026
The Union Territory Goods and Services Tax Act, 2017
Last updated: 22 Oct 2026
The Central Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017
Last updated: 21 Apr 2020
CGST Rules
Last updated: 01 Oct 2026
IGST Rules
Last updated: 01 Oct 2026
The Health Security Se National Security Cess Act, 2025
Last updated: 28 Oct 2026
The Health Security Se National Security Cess Rules, 2026
Last updated: 01 Oct 2026
News Articles
2 articles
E-books WCO-PGS uploaded in E-BOOK-CUSTOMS under LEARNING SOURCE TAB
Date: 01 Oct 2026
Drafting of Show Cause Notice under GST - (51 - Practical e-Exercises)
Date: 26 Oct 2026
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
Date: 26 Jun 2024
Title: Levy and collection of Cess | Section: 8
Date: 26 Jul 2017
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
92 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: 27 Oct 2026
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: 27 Oct 2026
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: 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
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Title: Power of Government to make rules | Section: 164
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Title: Power to make regulations | Section: 165
Last updated: N/A
Title: Laying of rules, regulations and notifications | Section: 166
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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
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Title: Repeal and saving | Section: 174
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Title: Power of Government to extend time limit in special circumstances | Section: 168-A
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Title: Consent based sharing of information furnished by taxable person | Section: 158-A
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Title: Track and trace mechanism for certain goods | Section: 148-A
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Title: Activities to be treated as supply even if made without consideration
Last updated: N/A
Title: Activities to be treated as supply of goods or supply of services
Last updated: N/A
Title: Activities or transactions which shall be treated neither as a supply of goods nor a supply of services
Last updated: N/A
Title: NO. 12 OF 2017 DATED 12.04.2017
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Title: Short title, extent and commencement | Section: 1
Last updated: N/A
Title: Definitions | Section: 2
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Title: Projected growth rate. | Section: 3
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Title: Base Year | Section: 4
Last updated: N/A
Title: Base Year Revenue | Section: 5
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Title: Projected Revenue for any year | Section: 6
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Title: Calculation and release of compensation | Section: 7
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Title: Levy and collection of Cess | Section: 8
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Title: Returns, payments and refunds | Section: 9
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Title: Crediting proceeds of Cess to Fund | Section: 10
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Title: Other provisions relating to Cess | Section: 11
Last updated: N/A
Title: Power to Make Rules | Section: 12
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Title: Laying of Rules before Parliament | Section: 13
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Title: Power to remove difficulties | Section: 14
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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
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Title: Place of supply of goods other than supply of goods imported into, or exported from India | Section: 10
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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.03 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
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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
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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
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Title: Effective date for composition levy | Section: 4
Last updated: N/A
Title: Conditions and restrictions for composition levy | Section: 5
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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
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Title: Separate registration for multiple business verticals within a State or a Union territory | Section: 11
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Title: Grant of registration to persons required to deduct tax at source or to collect tax at source | Section: 12
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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
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Title: Extension in period of operation by casual taxable person and non-resident taxable person | Section: 15
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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
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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
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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
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Title: Grant of temporary identification number | Section: 16-A
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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
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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
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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
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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
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Title: Value of supply of goods on basis of retail sale price | Section: 31-D
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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
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Title: Manner of issuing invoice | Section: 48
Last updated: N/A
Title: Bill of supply | Section: 49
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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
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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
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Title: Access to Business Premises | Section: 14
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Title: Officers to assist Proper Officers | Section: 15
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Title: Determination of Cess not paid or Short paid or Erroneously refunded | Section: 16
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Title: Interest payable on delay in payment of Cess | Section: 17
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Title: Penalty for Certain Contraventions | Section: 18
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Title: Punishment for Certain Contraventions | Section: 19
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Title: Offences by Companies | Section: 20
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Title: Cognizance of Offences | Section: 21
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Title: Clauses: Presumption of culpable mental state | Section: 22
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Title: Compounding of offences | Section: 23
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Title: Power of Inspection, Search and Seizure | Section: 24
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Title: Confiscation of specified goods or machines | Section: 25
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Title: Power to arrest | Section: 26
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Title: Recovery of amount due and assistance of Officers | Section: 27
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Title: Revision | Section: 28
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Title: Appeals to appellate authority | Section: 29
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Title: Appeals to Appellate Tribunal | Section: 30
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Title: Appearance by Authorised Representative | Section: 31
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Title: Appeal to High Court | Section: 32
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Title: Appeals to Supreme Court | Section: 33
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Title: Power of Central Government to amend Schedule-I | Section: 34
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Title: Power to make rules | Section: 35
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Title: Laying before Parliament | Section: 36
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Title: Effect of amendments, etc., of Rules, Notifications or Orders | Section: 37
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Title: Protection of action taken in good faith | Section: 38
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Title: Power to remove difficulties | Section: 39
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Title: [ See sections 2(o) and (p) and 4(1) ]
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Title: [ See sections 2(o), 4(1), 5 and 6 ]
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Title: Short title and commencement | Section: 1
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Title: Definitions | Section: 2
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Title: Appointment and jurisdiction of officers | Section: 3
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Title: Application for registration | Section: 4
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Title: Approval of application and issue of registration certificate | Section: 5
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Title: Cancellation of registration under sub-section (2) of section 8 | Section: 6
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Title: Cancellation of registration under sub-section (3) of section 8 | Section: 7
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Title: Revocation of cancellation of registration | Section: 8
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Title: Declaration to be filed by registered person | Section: 9
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Title: Verification of declaration | Section: 10
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Title: Confirmation of declaration | Section: 11
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Title: Cess payable to be calculated | Section: 12
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Title: Manner of payment | Section: 13
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Title: Filing of return | Section: 14
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Title: Conditions for abatement | Section: 15
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Title: Quantification of abatement amount | Section: 16
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Title: Desealing and resumption of operation | Section: 17
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Title: Audit | Section: 18
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Title: Maintenance of records | Section: 19
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Title: Procedure for compounding of offences | Section: 20
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Title: Bond and security for release of seized goods or machines | Section: 21
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Title: Procedure in respect of seized goods of perishable nature | Section: 22
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Title: Manner of filing appeals to appellate authority | Section: 23
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Title: Appeal to appellate authority | Section: 24
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Title: Notice to person and order of revisional authority in case of revision | Section: 25
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Title: Withdrawal of appeal | Section: 26
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Title: Appeal to Appellate Tribunal | Section: 27
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Title: Production of additional evidence before appellate authority or Appellate Tribunal | Section: 28
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Title: Withdrawal of appeal filed before Appellate Tribunal | Section: 29
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Title: Authorised representative | Section: 30
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Title: Disqualification for misconduct of an authorised representative | Section: 31
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Title: Penalty for contravention | Section: 32
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Title: Installation of Closed-Circuit Television system | Section: 33
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Title: Removal of machines | Section: 34
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