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