Friday, July 22, 2016

Section wise overview of GST





Section wise overview of GST
Section-1
Short Title, extent and commencement
Section-2
Definitions
Section-3
Meaning and Scope of Supply
Section-4
Classes of officers under Central Goods and Services Tax Act
Section-5
Appointment of officers under Central Goods and Services Tax Act
Section -6
Powers of officers
Section-7
Levy and Collection of Central / State Goods and Services Tax
Section-8
Composition Levy
Section-9
Taxable Person
Section-10
Power to grant Exemption
Section-11
Remission of Tax on Supplies found deficient in quantity
Section-12
Time of Supply of Goods
Section-13
Time of Supply of Services
Section-14
Change in Rate of tax in Respect of Supply of Services
Section-15
Value of Taxable Supply
Section-16
Manner of Taxing Tax Credit
Section-16A
Taking Input Tax Credit in respect of inputs sent for job work
Section-17
Manner of distribution of credit by Input Service Distributor
Section-18
Manner of recovery of credit distributed in excess
Section-19
Registration
Section-19A
Special Provisions relating to Casual Taxable and Non-Resident Taxable Person
Section-20
Amendments of registration
Section-21
Cancellation of Registration
Section-22
Revocation of Cancellation of Registration
Section-23
Tax Invoice
Section-24
Credit and Debit Notes
Section-25
Furnishing details of Outward Supplies
Section-26
Furnishing details of Inward Supplies
Section-27
Return
Section-27A
First Return
Section-28
Claim of Input Tax Credit and Provisional Acceptance
Section-29
Matching, Reversal and Reclaim of Input Tax Credit
Section-29A
Matching, Reversal and Reclaim of Reduction in Output Tax Liability
Section-30
Annual Return
Section-31
Final Return
Section-32
Notice to Return Defaulters
Section-33
Levy of Late Fee
Section-34
Tax Return Preparers
Section-35
Payment of Tax Interest, Penalty and other documents
Section-36
Interest on delayed payment of Tax
Section-37
Tax Deduction at Source
Section-37A
Transfer of Input tax Credit
Section-38
Refund of Tax
Section-39
Interest on delayed Refunds
Section-40
Consumer Welfare Fund
Section-41
Utilization of the Fund
Section-42
Accounts and other Records
Section-43
Period of Retention of Accounts
Section-43A
Special procedure for removal of goods for certain purposes (Job work)
Section-43B
Definitions (Electronic Commerce)
Section-43C
Collection of Tax at Source (Electronic Commerce)
Section-44
Self-Assessment
Section-44A
Provisional Assessment
Section- 45
Scrutiny of Returns
Section-46
Assessment of non-filers of Returns
Section-47
Assessment of unregistered persons
Section-48
Summary Assessment in certain special cases
Section-49
Audit by Tax Authorities
Section-50
Special Audit
Section-51
Determination of Tax not paid or short paid or erroneously refunded
Section-52
Tax Collected but not deposited with Central Government or State Government
Section-53
Tax wrongfully collected and deposited with the Central Govt. or State Govt.
Section-54
Recovery of Tax
Section-55
Payment of Tax and other amount in Instalments


Section-56
Transfer of property to be void in certain cases
Section-57
Tax to be first charge on property
Section-58
Provisional Attachment to protect revenue in certain cases
Section-59
Continuation of certain recovery proceeding
Section-60
Power of inspection, search and seizure
Section-61
Inspection of Goods in movement
Section-62
Power to Arrest
Section-63
Power to summon persons to give evidence and produce documents
Section-64
Access to Business Premises
Section-65
Officers required assisting CGST/SGST Officers
Section-66
Offences and Penalties
Section-67
General Penalty
Section-68
General disciplines related to Penalty
Section-69 levy
Detention of Goods and Conveyances and of Penalty
Section-70
Confiscation of Goods and levy of Penalty
Section-71
Confiscation of Conveyances
Section-72
Confiscation or Penalty not to interfere with other punishments
Section-73
Prosecution
Section-74
Cognizance of Offences
Section-75
Presumption of Culpable mental State
Section-76
relevancy of statements under certain circumstances
Section-77
Offences by companies and certain other persons
Section-78
Compounding of offences
Section-79
Appeal to First Appellate Authority
Section-80
Left Blank
Section-81
Constitution of the National appellate Tribunal
Section-82
Appeals to the a Appellate Tribunal
Section-83
Orders of Appellate Tribunal
Section-84
Procedure of Appellate Tribunal
Section-85
Interest on delayed refund of Pre-Deposit
Section-86
Appearance by authorized representative
Section-87
Appeal to High Court
Section-88
Appeal to Supreme Court
Section-89
Hearing before Supreme Court
Section-90
Sums due to be paid notwithstanding appeals etc.
Section-91
Exclusion of time taken for copy
Section-92
Appeal no to be filed in certain cases
Section-93
Non-Appealable decisions orders
Section-94
Definition of Advance Ruling
Section-95
Authority for Advance Ruling
Section-96
Appellate Authority for Advance Ruling
Section-97
Application of Advance Ruling
Section-98
Procedure on receipt of Application
Section-99
Appeal to the Appellate Authority
Section-100
Orders of the Appellate Authority
Section-101
Applicability of Advance Ruling
Section-102
Rectification of Advance Ruling
Section-103
Advance Ruling to be void in certain circumstances
Section-104
Powers of the Authority and Appellate Authority
Section-105
Procedure of the Authority and Appellate Authority
Section-106
Presumption as to documents in certain cases
Section-107
Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence
Section-108
Liability in case of transfer of business
Section-109
Liability in case of Amalgamation/Merger of companies
Section-110
Liability in case of company in Liquidation
Section-111
Liability of partners of firm to pay Tax
Section-112
Liability of guardians, trustee’s etc
Section-113
Liability of court of wards etc
Section-114
Special Provision regarding liability to pay tax in certain cases
Section-115
Liability in other cases
Section-116
GST compliance rating
Section-117
Obligation to furnish Information Return
Section-118
Penalty for failure to furnish information return
Section-119
Power to collect statistics
Section-120
Disclosure of information required under Section 119
Section-121
Test purchases of goods and/or Services
Section-122
Drawl of Samples
Section-123
Burden of Proof
Section-124
Persons discharging functions under the Act be deemed to be public servants
Section-125
Indemnity
Section-126
Disclosure of Information by a public servant
Section-127
Publication of Information respecting persons in certain cases
Section-128
Assessment proceeding, etc not to be invalid on certain grounds
Section-129
Rectification of mistakes or errors apparent from Record
Section-130
Bar of jurisdiction of civil courts
Section-131
levy of fees
Section-132
Power of Central or State Government to make Rules
Section-132A
General Power to make Regulations
Section-133
Delegation of Powers
Section-134
Instructions to GST Officers
Section-135
Removal of Difficulties
Section-136
Service of Notice in certain circumstances
Section-137
Rounding off of Tax etc
Section-138
Effect of amendments etc, of rules, Notifications or orders
Section-139
Publication of Rules and Notifications and lying of Rules before Parliament/State Legislature
Section-140
Repeal and saving
Section-141
Act (Central/States) will be appointed as GST officers.
Section-142
Migration of existing taxpayers to GST
Section-143
Amount of Cenvat credit carried forward in a return to allowed as input tax credit
Section-144
Unavailed Cenvat credit on Capital Goods, not carried forward in a return, to be allowed in certain situations
Section-145
Credit of eligible duties and Taxes in respect of inputs held in stock to be allowed in certain situation
Section-146
Credit of eligible duties and taxes on inputs held in stock to be allowed to a taxable person switching over from composition scheme
Section-147
Amount payable in the event of a taxable person switching over to composition scheme
Section-148
Exempted goods returned to the place of business on or after the appointed day.
Section-149
Duty paid goods returned to the place of business on or after the appointed day.
Section- 150
Inputs removed for job work and returned on or after the appointed day
Section-151
Semi-finished goods removed for job work and returned on or after the appointed day
Section-152
Finished goods removed for carrying out certain processes and returned on or after the appointed day
Section-153
Issue of supplementary invoices, debit or credit notes where price is revised in pursuance of a contract
Section-154
Pending refund claims to be disposed of under earlier law
Section-155
Claim of CENVAT credit to be disposed of under the earlier law
Section-156
Finalization of proceedings relating to output duty liability
Section-157
Treatment of the amount recovered or refunded in pursuance of assessment or adjudication proceeding
Section-158
Treatment of the amount recovered or refunded pursuance to revision of returns
Section-159
Treatment of long term construction/works contracts
Section-160
Progressive or periodic supply of goods or services
Section-161
Treatment of retention payments
Section -162
Credit distribution of service tax by ISD
Section-162A
Tax paid on goods lying with agents to be allowed as credit
Section-162B
Tax paid on capital goods lying with agents to be allowed as credit
Section-162C
Treatment of branch transfers
Section-162D
Goods sent on approval bases returned on or after appointed day
Section-162E
Deduction of Tax Source

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