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SECTION/RULE

CGST ALL SECTIONS LINKS WITH THE RULES
 
TOTAL SECTIONS                  174

TOTAL RULES                           162		    
     
       
SECTION HEADING RULES  
1 Short Title extent and Commencement     
2 Definition (TOTAL 121 DEFINITIONS) 11, 56, 89, 2  
3 Officers under this Act  42, 89  
4 Appointment of officers    
5 Powers of Officers    
6 Authorization of Officers of ST or UTT as proper officer in certain Circumstances    
7 Scope of Supply    
8 Tax Liability on Composite and Mixed Supplies    
9 Levy and Collection  5, 6, 11, 40, 46, 56  
10 Composition Levy 3, 4, 5, 6, 7, 11, 56, 61, 62, 80, 85, 138E, 8  
11 Power to Grant Exemption from tax     
12 Time of Supply of Goods  34  
13 Time of Supply of services  34  
14 Change in Rate of Tax in respect of Supply of Goods or Services  8, 59, 61, 87  
15 Value of Taxable supply 27, 28, 29, 30, 31, 31A, 32, 32A, 33, 34, 35, 37, 138  
  INPUT TAX CREDIT SECTION 16-21     
16 Eligibility and conditions for taking input tax credit 21, 36, 37, 38, 39, 40, 41, 41A, 42, 43, 44, 44A, 45, 4  
17 Apportionment of Credit and Blocked Credits 38, 39, 42, 43, 45, 4, 6, 8  
18 ITC in Special Circumstances 40, 41, 43, 44, 4  
19 ITC in case of Goods Sent to Job Work. 45  
20 Manner of Distribution of ITC by ISD 39, 65, 8  
21 Manner of Recovery of ITC Distributed in Excess  39  
  REGISTRATION SECTION 22-30     
22 Persons liable for registration  24  
23 Persons not liable for registration     
24 Compulsory registration in certain cases  138  
25 Procedure for registration 8, 9, 10, 10A, 11, 12, 13, 14, 15, 17, 28, 32, 47, 2, 10B  
26 Deemed registration    
27 Special Provision relating to Casual taxable person and non- resident taxable person 13, 15, 89  
28 Amendment of Registration 19  
29 Cancellation of registration 20, 21, 21A, 22, 44  
30 Revocation of Cancellation of Registration 23  
31 Tax invoice 21A, 36, 46, 46A, 47, 48, 49, 50, 51, 52, 53, 54, 55, 55A, 89  
31A Facility of digital payment to recipient    
32 Prohibition of Unauthorized collection of Tax    
33 Amount of tax to be Indicated in Tax Invoice and other Documents    
34 Credit and Debit Notes 36, 53, 8  
35 Accounts and Other Records 56, 57, 58  
36 Period of Retention of Accounts  56  
  RETURNS SECTION 37-48     
37 Details of outward supply  21, 26, 36, 59, 67A, 69, 73, 78, 96, 96A, 8   
38 Details of Inward Supply 60, 69, 73, 8  
39 Furnishing of Returns  10A, 21, 21A, 26, 59, 60, 61, 61A, 62, 63, 64, 65, 66, 67A, 68, 8  
40 First Return  21A  
41 Claim of ITC and Provisional Acceptance thereof  38, 69  
42 Matching, Reversal and Reclaim of Input Tax Credit 38, 69, 70, 71, 72, 77, 85, 8  
43 Matching, Reversal and Reclaim of Reduction in Output Tax Liability 38, 73, 74, 75, 76, 77, 85, 8  
43A Procedure for furnishing return and availing input tax credit    
44 Annual Return  68, 80  
45 Final Return  68, 81  
46 Notice to Return Defaulters 68  
47 Levy of Late Fees    
48 GST Practitioners 26, 83, 83A, 83B, 84  
49 Payment of Tax, Interest, Penalty  61, 85, 86, 86A, 86B, 87, 88, 89, 104, 106  
49A Utilisation of input tax credit subject to certain conditions  85, 86  
49B Order of utilisation of input tax credit 85, 86, 88A   
50 Interest on Delayed Payment of Tax  37, 42, 85, 96A, 96B   
51 Tax Deduction At Source 8, 12, 61, 66, 80, 85, 87  
52 Collection Of Tax at Source 8, 12, 60, 61, 67, 68, 78, 79, 80, 85, 87, 142  
53 Transfer of Input Tax Credit 4, 5   
53A Transfer of certain amounts    
54 Refund of Tax  21A, 77, 86, 86B, 89, 90, 91, 92, 93, 96, 96A, 96B, 97, 97A, 9  
55 Refund in Certain Cases  82, 89, 95, 95A  
56 Interest on Delayed Refunds  94  
57 Consumer Welfare Fund 97, 127, 133   
58 Utilization of Fund 97  
  ASSESSMENT AND AUDIT SECTION 59-66     
59 Self Assessment     
60 Provisional Assessment  98   
61 Scrutiny of Returns 99  
62 Assessment of Non-Filers of Returns  100, 142  
63 Assessment of unregistered Person  100, 142   
64 Summary Assessment in Certain Special Cases  100, 142   
65 Audit by Tax Authorities  101  
66 Special Audit  102  
  INSPECTION SEARCH SEIZURE AND ARREST SECTION 67-72     
67 Power of Inspection, Search and Seizure 139, 140, 141   
68 Inspection of Goods in Movement (E-Way Bill) 55A, 138, 138A, 138B, 138C, 138D, 138E  
69 Power to Arrest    
70 Power to Summon Persons to give Evidence and Produce Documents 132   
71 Access to Business Premises    
72 Officers to Assist Proper Officers    
  DEMAND AND RECOVERY SECTION 73-84    
73 Determination of tax not paid or short paid  or input tax credit wrongly availed or utilised for any reason other than fraud   96B, 121, 142  
74 Determination of tax not paid or short paid  or input tax credit wrongly availed or utilised by fraud  53, 96B, 121, 142   
75 General Provisions relating to Determination of Tax  142  
76 Tax collected but not paid to Government  142  
77 Tax wrongfully collected and paid to Central Government or State Government  89  
78 Initiation of Recovery proceedings    
79 Recovery of Tax  96A, 143, 144, 145, 146, 147, 148, 149, 150, 151, 152, 153, 154, 
155, 156, 157, 158, 159, 160, 6, 8		  
80 Payment of tax and other amounts in Installments  158, 160  
81 Transfer of Property to be void in certain cases    
82 Tax to be first charge on Property    
83 Provisional attachment to protect revenue in Certain Cases  159, 160  
84 Continuation and validation of certain recovery proceedings 161   
  LIABILITY TO PAY IN CERTAIN CASES  SECTION 85-94    
85 Liability in case of Transfer of Business    
86 Liability of Agent and Principal    
87 Liability in case of Amalgamation or Merger of Companies    
88 Liability in case of Company in Liquidation 160   
89 Liability of Directors of Private Company    
90 Liability of Partners of Firm to pay Tax    
91 Liability of Guardians, Trustees etc.    
92 Liability of Court of Wards etc    
93 Special provisions regarding liability  to pay tax, Int penalty    
94 Liability in other cases    
  ADVANCE RULING  SECTION 95-106      
95 Definitions of Advance Ruling  103, 104, 107A  
96 Authority for advance Ruling.  104  
97 Application for Advance Ruling  104, 107A  
98 Procedure on Receipts of Application 106   
99 Appellate Authority for Advance Ruling 106   
100 Appeals  to  Appellate Authority 106  
101 Orders of Appellate Authority  107  
101A Constitution of National Appellate Authority for Advance Ruling    
101B Appeal to National Appellate Authority    
101C Order of National Appellate Authority    
102 Rectification of Advance ruling    
103 Applicability of Advance ruling. 104   
104 Advance Ruling to be void in certain circumstances    
105 Powers of Authority & Appellate Authority    
106 Procedure of Authority & Appellate Authority    
  APPEALS & REVISION  SECTION 107-121     
107 Appeals to Appellate Authority 89, 108, 109, 109A, 112, 113, 6, 8, 144A   
108 Powers of Revisional Authority  109B  
109 Constitution of Appellate Tribunal and Benches thereof    
110 President & Members of Appellate Tribunal their Qualification, Appointment, Conditions of Services    
111 Procedure before   Appellate Tribunal    
112 Appeals to Appellate Tribunal 89, 110, 111, 6, 8   
113 Orders of Appellate Tribunal  8  
114 Financial and Administrative Power of President    
115 Interest on Refund of amount paid for admission of appeal      
116 Appearance by authorized Representative  116   
117 Appeal to High Court  114, 8  
118 Appeal to Supreme Court 8   
119 Sums due to be paid notwithstanding appeal    
120 Appeal not to be filed in certain cases    
121 Non- Appealable Decisions and Orders    
  OFFENCES AND PENALTIES  SECTION 122-138      
122 Penalty for Certain Offences.   142  
123 Penalty  for Failure to Furnish Information Return   142  
124 Fine for Failure to Furnish Statistics  142   
125 General Penalty  142   
126 General Disciplines related to penalty    
127 Power to Impose Penalty in certain cases 142   
128 Power to Waive Penalty or Fee or Both    
129 Detention seizure and release of goods and conveyances in Transit  53, 142, 154, 144A  
130 Confiscation of goods or conveyances and levy of penalty 53, 142   
131 Confiscation or penalty not to  interface with other punishments     
132 Punishment for certain offences     
133 Liability of officers and certain other persons    
134 Cognizance of offences     
135 Presumption of culpable mental state    
136 Relevancy of Statements under Certain Circumstances    
137 Offences by Companies      
138 Compounding of Offences   162, 6  
  TRANSITIONAL PROVISIONS  SECTION  139-142      
139 Migration of Existing Taxpayer 24, 86B   
140 Transitional Arrangement for ITC 44A, 117, 120A, 121, 2, 2, 2, 2, 2, 2   
141 Transitional Provision relating to Job Work 119   
142 Miscellaneous Transitional Provision  118, 120, 142A, 2, 2, 2, 2  
  MISCELLANEOUS  SECTION  143-172      
143 Job Work Procedure     
144 Presumption as to Documents as evidence in any Proceedings    
145 Admissibility of Micro Films, Computer Printout Documents as Evidence    
146 Common Portal     
147 Deemed Exports     
148 Special procedure for certain processes    
149 GST Compliance Rating    
150 Obligation to Furnish Information Return     
151 Power to Collect Statistics    
152 Bar on Disclosure of Information     
153 Taking assistance from an Expert     
154 Power to Take Samples     
155 Burden of Proof     
156 Persons Deemed to be Public Servants    
157 Protection of Action taken under this Act    
158 Disclosure of Information by a Public Servant    
159 Publications of information in respect of Persons    
160 Assessment Proceedings not to be invalid due to any mistakes, defect or omission therein    
161 Rectifications of errors apparent from records 142   
162 Bar on jurisdiction of civil courts    
163 Levy of Fee    
164 Power to Make Rules    
165 Power to Make Regulations    
166 Rules, Regulations & Notifications laying with both House of parliament for agree and modification    
167 Delegation of Powers     
168 Power to Issue Instructions & Directions     
168A Power of Government to extend time limit in special circumstances    
169 Method of Service of Notice    
170 Rounding off Tax    
171 Anti- Profiteering measure  21, 122, 123, 124, 125, 126, 127, 128, 129, 130, 131, 132, 133,
134, 135, 136, 137		  
172 Removal of difficulties    
173 Amendment of Act 32 of 1994    
174 Repeal and Saving    

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