CGST Act 2017 of India – Chapter Wise and Section Wise

By | April 14, 2017
(Last Updated On: June 23, 2017)

CGST Act 2017

CGST Act 2017  also known as CENTRAL GOODS AND SERVICES TAX ACT 2017 has been Assented by the President of India on 12-4-2017 . Chapter wise sections under CGST Act 2017 are furnished below.

Chapter wise sections under CGST Act 2017


CHAPTER I
PRELIMINARY

Sections

Section 1 . Short title, extent and commencement.
Section 2. Definitions.

CHAPTER II
ADMINISTRATION

Section 3. Officers under this Act.
Section 4. Appointment of officers.
Section 5. Powers of officers.
Section 6. Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances.

CHAPTER III
LEVY AND COLLECTION OF TAX

Section 7. Scope of supply.
Section 8. Tax liability on composite and mixed supplies.
Section 9. Levy and collection.
Section 10. Composition levy.
Section 11. Power to grant exemption from tax.

CHAPTER IV
TIME AND VALUE OF SUPPLY

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 goods or services.
Section 15. Value of taxable supply.

CHAPTER V
INPUT TAX CREDIT

Section 16. Eligibility and conditions for taking input tax credit.
Section 17. Apportionment of credit and blocked credits.

Section 18. Availability of credit in special circumstances.
Section 19. Taking input tax credit in respect of inputs and capital goods sent for job-work.
Section 20. Manner of distribution of credit by Input Service Distributor.
Section 21. Manner of recovery of credit distributed in excess.

CHAPTER VI
REGISTRATION

Section 22. Persons liable for registration.
Section 23. Persons not liable for registration.
Section 24. Compulsory registration in certain cases.
Section 25. Procedure for registration.
Section 26. Deemed registration.
Section 27. Special provisions relating to casual taxable person and non-resident taxable person.
Section 28. Amendment of registration.
Section 29. Cancellation of registration.
Section 30. Revocation of cancellation of registration.

CHAPTER VII
TAX INVOICE, CREDIT AND DEBIT NOTES

Section 31. Tax invoice.
Section 32. Prohibition of unauthorised collection of tax.
Section 33. Amount of tax to be indicated in tax invoice and other documents.
Section 34. Credit and debit notes.

CHAPTER VIII
ACCOUNTS AND RECORDS

Section 35. Accounts and other records.
Section 36. Period of retention of accounts

CHAPTER IX
RETURNS

Section 37. Furnishing details of outward supplies.
Section 38. Furnishing details of inward supplies.
Section 39. Furnishing of returns.
Section 40. First return.
Section 41. Claim of input tax credit and provisional acceptance thereof.
Section 42. Matching, reversal and reclaim of input tax credit.
Section 43. Matching, reversal and reclaim of reduction in output tax liability.
Section 44. Annual return.
Section 45. Final return.

Section 46. Notice to return defaulters.
Section 47. Levy of late fee.
Section 48. Goods and services tax practitioners

CHAPTER X
PAYMENT OF TAX

Section 49. Payment of tax, interest, penalty and other amounts.
Section 50. Interest on delayed payment of tax.
Section 51. Tax deduction at source.
Section 52. Collection of tax at source.
Section 53. Transfer of input tax credit.

CHAPTER XI
REFUNDS


Section 54. Refund of tax.
Section 55. Refund in certain cases.
Section 56. Interest on delayed refunds.
Section 57. Consumer Welfare Fund.
Section 58. Utilisation of Fund.

CHAPTER XII
ASSESSMENT

Section 59. Self-assessment.
Section 60. Provisional assessment.
Section 61. Scrutiny of returns.
Section 62. Assessment of non-filers of returns.
Section 63. Assessment of unregistered persons.
Section 64. Summary assessment in certain special cases.

CHAPTER XIII
AUDIT

Section 65. Audit by tax authorities.
Section 66. Special audit.

CHAPTER XIV
INSPECTION, SEARCH, SEIZURE AND ARREST

Section 67. Power of inspection, search and seizure.
Section 68. Inspection of goods in movement.
Section 69. Power to arrest.
Section 70. Power to summon persons to give evidence and produce documents.
Section 71. Access to business premises.

Section 72. Officers to assist proper officers.

CHAPTER XV
DEMANDS AND RECOVERY

Section 73 . Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful misstatement or suppression of facts.
Section 74. Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilful misstatement or suppression of facts.
Section 75. General provisions relating to determination of tax.
Section 76. Tax collected but not paid to Government.
Section 77. Tax wrongfully collected and paid to Central Government or State Government.
Section 78. Initiation of recovery proceedings.
Section 79. Recovery of tax.
Section 80. Payment of tax and other amount in instalments.
Section 81. Transfer of property to be void in certain cases.
Section 82. Tax to be first charge on property.
Section 83. Provisional attachment to protect revenue in certain cases.
Section 84. Continuation and validation of certain recovery proceedings.

CHAPTER XVI
LIABILITY TO PAY IN CERTAIN CASES

Section 85. Liability in case of transfer of business.
Section 86. Liability of agent and principal.
Section 87. Liability in case of amalgamation or merger of companies.
Section 88. Liability in case of company in liquidation.
Section 89. Liability of directors of private company.
Section 90. Liability of partners of firm to pay tax.
Section 91. Liability of guardians, trustees, etc.
Section 92. Liability of Court of Wards, etc.
Section 93. Special provisions regarding liability to pay tax, interest or penalty in certain cases.
Section 94. Liability in other cases.

CHAPTER XVII
ADVANCE RULING

Section 95. Definitions.
Section 96. Authority for advance Ruling.
Section 97. Application for advance ruling.
Section 98. Procedure on receipt of application.

Section 99. Appellate Authority for Advance Ruling.
Section 100. Appeal to Appellate Authority.
Section 101. Orders of Appellate Authority.
Section 102. Rectification of advance ruling.
Section 103. Applicability of advance ruling.
Section 104. Advance ruling to be void in certain circumstances.
Section 105. Powers of Authority and Appellate Authority.
Section 106. Procedure of Authority and Appellate Authority.

CHAPTER XVIII
APPEALS AND REVISION

Section 107. Appeals to Appellate Authority.
Section 108. Powers of Revisional Authority.
Section 109. Constitution of Appellate Tribunal and Benches thereof.
Section 110. President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc.
Section 111. Procedure before Appellate Tribunal.
Section 112. Appeals to Appellate Tribunal.
Section 113. Orders of Appellate Tribunal.
Section 114. Financial and administrative powers of President.
Section 115. Interest on refund of amount paid for admission of appeal.
Section 116. Appearance by authorised representative.
Section 117. Appeal to High Court.
Section 118. Appeal to Supreme Court.
Section 119. Sums due to be paid notwithstanding appeal, etc.

Section 120. Appeal not to be filed in certain cases.
Section 121. Non appealable decisions and orders.

CHAPTER XIX
OFFENCES AND PENALTIES

Section 122. Penalty for certain offences.
Section 123. Penalty for failure to furnish information return.
Section 124. Fine for failure to furnish statistics.
Section 125. General penalty.
Section 126. General disciplines related to penalty.
Section 127. Power to impose penalty in certain cases.
Section 128. Power to waive penalty or fee or both.
Section 129. Detention, seizure and release of goods and conveyances in transit.

Section 130. Confiscation of goods or conveyances and levy of penalty.
Section 131. Confiscation or penalty not to interfere with other punishments.
Section 132. Punishment for certain offences.
Section 133. Liability of officers and certain other persons.
Section 134. Cognizance of offences.
Section 135. Presumption of culpable mental state.
Section 136. Relevancy of statements under certain circumstances.
Section 137. Offences by companies.
Section 138. Compounding of offences.

CHAPTER XX
TRANSITIONAL PROVISIONS

Section 139. Migration of existing taxpayers.
Section 140. Transitional arrangements for input tax credit.
Section 141. Transitional provisions relating to job work.
Section 142. Miscellaneous transitional provisions.

CHAPTER XXI
MISCELLANEOUS

Section 143. Job work procedure.
Section 144. Presumption as to documents in certain cases.
Section 145. Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence.
Section 146. Common Portal.
Section 147. Deemed exports.
Section 148. Special procedure for certain processes.
Section 149. Goods and services tax compliance rating.
Section 150. Obligation to furnish information return.
Section 151. Power to collect statistics.
Section 152. Bar on disclosure of information.
Section 153. Taking assistance from an expert.
Section 154. Power to take samples.
Section 155. Burden of proof.

Section 156. Persons deemed to be public servants.
Section 157. Protection of action taken under this Act.
Section 158. Disclosure of information by a public servant.
Section 159. Publication of information in respect of persons in certain cases.
Section 160. Assessment proceedings, etc., not to be invalid on certain grounds.

Section 161. Rectification of errors apparent on the face of record.
Section 162. Bar on jurisdiction of civil courts.
Section 163. Levy of fee.
Section 164. Power of Government to make rules.
Section 165. Power to make regulations.
Section 166. Laying of rules, regulations and notifications.
Section 167. Delegation of powers.
Section 168. Power to issue instructions or directions.
Section 169. Service of notice in certain circumstances.
Section 170. Rounding off of tax, etc.
Section 171. Anti-profiteering measure.

Section 172. Removal of difficulties.
Section 173. Amendment of Act 32 of 1994.
Section 174. Repeal and saving.

SCHEDULE I.

Activities to be treated as Supply even if made without Consideration )


SCHEDULE II.

(Activities to be treated as supply of goods or services )


SCHEDULE III.

(Activities or Transactions which shall be treated neither as a supply of goods nor a supply of Services)

Download PDF Copy of CGST Act 2017  as Notified by Govt of India

Chapter Wise GST Rules released on CGST Act 2017

CGST Act 2017 Chapter and HeadingSectionsDraft Rules Released
CHAPTER III -LEVY AND COLLECTION OF TAXSection 10Composition levy.Final GST Composition Rules approved in GST Council 14th Meeting on 18.05.2017

 

Draft Composition Rules

 

CHAPTER IV- TIME AND VALUE OF SUPPLYSection 15Value of taxable supply.Final GST Determination of Value of Supply Rules Approved by GST Council 18.05.2017

Draft Determination of Value of Supply Rules

CHAPTER V- INPUT TAX CREDITi) Section 16. Eligibility and conditions for taking input tax credit.
ii) Section 17Apportionment of credit and blocked credits.iii) Section 18Availability of credit in special circumstances.
iv) Section 19Taking input tax credit in respect of inputs and capital goods sent for job-work.
v) Section 20. Manner of distribution of credit by Input Service Distributor.
vi) Section 21Manner of recovery of credit distributed in excess.
Final GST Input Tax Credit Rules – Approved by GST Council on 18.05.2017

Final GST ITC Forms approved by GST Council on 18.05.2017

Draft Input Tax Credit Rules

 

CHAPTER VI -REGISTRATIONi) Section 22. Persons liable for registration.
ii) Section 23Persons not liable for registration.
iii) Section 24Compulsory registration in certain cases.
iv) Section 25. Procedure for registration.
v) Section 26Deemed registration.
vi) Section 27. Special provisions relating to casual taxable person and non-resident taxable person.
vii) Section 28Amendment of registration.
viii) Section 29Cancellation of registration.
ix) Section 30Revocation of cancellation of registration.
 

 

Final GST Registration Rules Approved by GST Council 18.05.2017

Final GST Registration Forms approved by GST Council 18.05.2017

 

Draft Registration Rules

 

CHAPTER VII – TAX INVOICE, CREDIT AND DEBIT NOTESi) Section 31. Tax invoice.
ii) Section 32Prohibition of unauthorised collection of tax.
iii) Section 33Amount of tax to be indicated in tax invoice and other documents.
iv) Section 34Credit and debit notes.
Final GST Tax Invoice Rules – Approved by GST Council 18.05.2017

Draft Tax Invoice,Debit & Credit Notes Rules

 

CHAPTER VIII- ACCOUNTS AND RECORDSi) Section 35Accounts and other records.
ii) Section 36Period of retention of accounts
 

Draft Accounts & Records Rules

 

CHAPTER IX- RETURNSi) Section 37Furnishing details of outward supplies.
ii) Section 38Furnishing details of inward supplies.
iii) Section 39Furnishing of returns.
iv) Section 40. First return.
v) Section 41. Claim of input tax credit and provisional acceptance thereof.
vi) Section 42. Matching, reversal and reclaim of input tax credit.
vii) Section 43Matching, reversal and reclaim of reduction in output tax liability.
viii) Section 44Annual return.
ix) Section 45. Final return.x) Section 46Notice to return defaulters.
xi) Section 47. Levy of late fee.
xii) Section 48Goods and services tax practitioners
 

Draft Return Rules

CHAPTER X -PAYMENT OF TAXi) Section 49Payment of tax, interest, penalty and other amounts.
ii) Section 50Interest on delayed payment of tax.
iii) Section 51. Tax deduction at source.
iv) Section 52Collection of tax at source.
v) Section 53. Transfer of input tax credit.
Final GST Payment of Tax Rules approved by GST Council 18.05.2017

Draft Payment of Tax Rules

 

CHAPTER XI -REFUNDSi) Section 54Refund of tax.
ii) Section 55. Refund in certain cases.
iii) Section 56Interest on delayed refunds.
iv) Section 57Consumer Welfare Fund.
v) Section 58. Utilisation of Fund.
Final GST Refund Rules Approved by GST Council 18.05.2017

Final GST Refund Forms Approved by GST Council 18.05.2017

Draft Refund Rules

CHAPTER XII
ASSESSMENT
i) Section 59Self-assessment.
ii) Section 60Provisional assessment.
iii) Section 61Scrutiny of returns.
iv) Section 62Assessment of non-filers of returns.
v) Section 63Assessment of unregistered persons.
vi) Section 64Summary assessment in certain special cases.
 

Draft Assessment & Audit Rules

 

CHAPTER XIII
AUDIT
i) Section 65. Audit by tax authorities.
ii) Section 66. Special audit.
Draft ssessment & Audit Rules

 

CHAPTER XVII -ADVANCE RULINGi) Section 95. Definitions.
ii) Section 96. Authority for advance Ruling.
iii) Section 97Application for advance ruling.
iv) Section 98. Procedure on receipt of application.iv) Section 99Appellate Authority for Advance Ruling.
v) Section 100. Appeal to Appellate Authority.
vi) Section 101. Orders of Appellate Authority.
vii) Section 102Rectification of advance ruling.
viii) Section 103Applicability of advance ruling.
ix) Section 104Advance ruling to be void in certain circumstances.
x) Section 105Powers of Authority and Appellate Authority.
xi) Section 106Procedure of Authority and Appellate Authority.
 

 

Draft advance Ruling Rules

 

CHAPTER XVIII – APPEALS AND REVISIONi) Section 107. Appeals to Appellate Authority.
ii) Section 108Powers of Revisional Authority.
iii) Section 109Constitution of Appellate Tribunal and Benches thereof.
iv) Section 110. President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc.
v) Section 111Procedure before Appellate Tribunal.
vi) Section 112Appeals to Appellate Tribunal.
vii) Section 113. Orders of Appellate Tribunal.
viii) Section 114. Financial and administrative powers of President.
ix) Section 115Interest on refund of amount paid for admission of appeal.
x) Section 116. Appearance by authorised representative.
xi) Section 117Appeal to High Court.
xii) Section 118Appeal to Supreme Court.
xiii) Section 119Sums due to be paid notwithstanding appeal, etc.xiv) Section 120Appeal not to be filed in certain cases.
xv) Section 121Non appealable decisions and orders.
 

Draft Appeals & Revision Rules

 

CHAPTER XX – TRANSITIONAL PROVISIONSi) Section 139Migration of existing taxpayers.
ii) Section 140. Transitional arrangements for input tax credit.
iii) Section 141Transitional provisions relating to job work.
iv) Section 142Miscellaneous transitional provisions.
 

Draft Transitional Provisions Rules

 

   Draft E-way Bill Rules

 

Related Books on CGST ACT 2017

CGST ACT 2017

 

Direct Taxes Ready ReckonerService Tax Ready ReckonerCompany Law Ready Reckonertax deduction at source
New Books Released on Tax , GST and law

215 thoughts on “CGST Act 2017 of India – Chapter Wise and Section Wise

  1. Pingback: 1. Short title, extent and commencement. - CGST Act 2017 - Tax Heal

  2. Pingback: 2. Definitions.- CGST Act 2017 - Tax Heal

  3. Pingback: 3. Officers under this Act.-CGST Act 2017 - Tax Heal

  4. Pingback: 4. Appointment of officers. - CGST Act 2017 - Tax Heal

  5. Pingback: 5. Powers of officers.- CGST Act 2017 - Tax Heal

  6. Pingback: 6. Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances.-CGST Act 2017 - Tax Heal

  7. Pingback: 7. Scope of supply.- CGST Act 2017 - Tax Heal

  8. Pingback: 8. Tax liability on composite and mixed supplies.- CGST Act 2017 - Tax Heal

  9. Pingback: 9. Levy and Collection.- CGST Act 2017 - Tax Heal

  10. Pingback: 10. Composition levy.- CGST Act 2017 - Tax Heal

  11. Pingback: 11. Power to grant exemption from tax.- CGST Act 2017 - Tax Heal

  12. Pingback: 12. Time of supply of goods.- CGST Act 2017 - Tax Heal

  13. Pingback: 13. Time of supply of services.- CGST Act 2017 - Tax Heal

  14. Pingback: 14.Change in rate of tax in respect of supply of goods or services.- CGST Act 2017 - Tax Heal

  15. Pingback: 15. Value of taxable supply.- CGST Act 2017 - Tax Heal

  16. Pingback: 16. Eligibility and condition for taking input tax credit.- CGST Act 2017 - Tax Heal

  17. Pingback: 17. Apportionment of credit and blocked credits.- CGST Act 2017 - Tax Heal

  18. Pingback: 18. Availability of credit in special circumstances.- CGST Act 2017 - Tax Heal

  19. Pingback: 19. Taking input tax credit in respect of inputs and capital goods sent for job work.- CGST Act 2017 - Tax Heal

  20. Pingback: 20. Manner of distribution of credit by Input Service Distributor.- CGST Act 2017 - Tax Heal

  21. Pingback: 21. Manner of recovery of credit distributed in excess.-CGST Act 2017 - Tax Heal

  22. Pingback: 22. Persons liable for registration.-CGST Act 2017 - Tax Heal

  23. Pingback: 23. Persons not liable for registration.-CGST Act 2017 - Tax Heal

  24. Pingback: 24. Compulsory registration in certain cases.- CGST Act 2017 - Tax Heal

  25. Pingback: 25. Procedure for registration.- CGST Act 2017 - Tax Heal

  26. Pingback: 26. Deemed registration.- CGST Act 2017 - Tax Heal

  27. Pingback: 27. Special provisions relating to casual taxable person and non-resident taxable person.-CGST Act 2017 - Tax Heal

  28. Pingback: 28. Amendment of registration.-CGST Act 2017 - Tax Heal

  29. Pingback: 29. Cancellation of registration.- CGST Act 2017 - Tax Heal

  30. Pingback: 30. Revocation of cancellation of registration.- CGST Act 2017 - Tax Heal

  31. Pingback: 31. Tax invoice.- CGST Act 2017 - Tax Heal

  32. Pingback: 32. Prohibition of unauthorized collection of tax.- CGST Act 2017 - Tax Heal

  33. Pingback: 33. Amount of tax to be indicated in tax invoice and other documents.- CGST Act 2017 - Tax Heal

  34. Pingback: 34. Credit and debit notes.- CGST Act 2017 - Tax Heal

  35. Pingback: 35. Accounts and other records.- CGST Act 2017 - Tax Heal

  36. Pingback: 36. Period of retention of accounts.- CGST Act 2017 - Tax Heal

  37. Pingback: 37. Furnishing details of outward supplies.- CGST Act 2017 - Tax Heal

  38. Pingback: 38. Furnishing details of inward supplies.- CGST Act 2017 - Tax Heal

  39. Pingback: 39. Furnishing of returns.- CGST Act 2017 - Tax Heal

  40. Pingback: 40. First return.- CGST Act 2017 - Tax Heal

  41. Pingback: 41. Claim of input tax credit and provisional acceptance thereof.- CGST Act 2017 - Tax Heal

  42. Pingback: 42. Matching, reversal and reclaim of input tax credit.- CGST Act 2017 - Tax Heal

  43. Pingback: 43. Matching, reversal and reclaim of reduction in output tax liability.- CGST Act 2017 - Tax Heal

  44. Pingback: 44. Annual return.- CGST Act 2017 - Tax Heal

  45. Pingback: 45. Final return.- CGST Act 2017 - Tax Heal

  46. Pingback: 46. Notice to return defaulters.-CGST Act 2017 - Tax Heal

  47. Pingback: 47. Levy of late fee.- CGST Act 2017 - Tax Heal

  48. Pingback: 48. Goods and services tax practitioners.- CGST Act 2017 - Tax Heal

  49. Pingback: 49. Payment of tax, interest, penalty and other amounts.- CGST Act 2017 - Tax Heal

  50. Pingback: 51. Tax deduction at source.- CGST Act 2017 - Tax Heal

  51. Pingback: 52. Collection of tax at source.-CGST Act 2017 - Tax Heal

  52. Pingback: 53. Transfer of input tax credit.-CGST Act 2017 - Tax Heal

  53. Pingback: 54. Refund of tax.-CGST Act 2017 - Tax Heal

  54. Pingback: 55. Refund in certain cases.- CGST Act 2017 - Tax Heal

  55. Pingback: 56. Interest on delayed refunds.- CGST Act 2017 - Tax Heal

  56. Pingback: 57. Consumer Welfare Fund.- CGST Act 2017 - Tax Heal

  57. Pingback: 58. Utilisation of Fund.- CGST Act 2017 - Tax Heal

  58. Pingback: 59. Self-assessment.- CGST Act 2017 - Tax Heal

  59. Pingback: 60. Provisional assessment.- CGST Act 2017 - Tax Heal

  60. Pingback: 61. Scrutiny of returns.- CGST Act 2017 - Tax Heal

  61. Pingback: 62. Assessment of non-filers of returns.- CGST Act 2017 - Tax Heal

  62. Pingback: 63. Assessment of unregistered persons.- CGST Act 2017 - Tax Heal

  63. Pingback: 64. Summary assessment in certain special cases.- CGST Act 2017 - Tax Heal

  64. Pingback: 65. Audit by tax authorities.- CGST Act 2017 - Tax Heal

  65. Pingback: 66. Special audit.- CGST Act 2017 - Tax Heal

  66. Pingback: 67. Power of inspection, search and seizure.- CGST Act 2017 - Tax Heal

  67. Pingback: 68. Inspection of goods in movement.- CGST Act 2017 - Tax Heal

  68. Pingback: 69. Power to arrest.- CGST Act 2017 - Tax Heal

  69. Pingback: 70. Power to summon person to give evidence and produce documents.- CGST Act 2017 - Tax Heal

  70. Pingback: 71. Access to business premises.-CGST Act 2017 - Tax Heal

  71. Pingback: 72. Officers to assist proper officers.-CGST Act 2017 - Tax Heal

  72. Pingback: 73. Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful misstatement or suppression of facts.- CGST Act 2017 - Tax Heal

  73. Pingback: 74. Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized by reason of fraud or any wilful-misstatement or suppression of facts.- CGST Act 2017 - Tax Heal

  74. Pingback: 75. General provisions relating to determination of tax.- CGST Act 2017 - Tax Heal

  75. Pingback: 76. Tax collected but not paid to Government.- CGST Act 2017 - Tax Heal

  76. Pingback: 77. Tax wrongfully collected and paid to Central Government or State Government.- CGST Act 2017 - Tax Heal

  77. Pingback: 78. Initiation of recovery proceedings.- CGST Act 2017 - Tax Heal

  78. Pingback: 79. Recovery of tax.- CGST Act 2017 - Tax Heal

  79. Pingback: 80. Payment of tax and other amount in instalments.- CGST Act 2017 - Tax Heal

  80. Pingback: 82. Tax to be first charge on property.- CGST Act 2017 - Tax Heal

  81. Pingback: 83. Provisional attachment to protect revenue in certain cases.- CGST Act 2017 - Tax Heal

  82. Pingback: 84. Continuation and validation of certain recovery proceedings.- CGST Act 2017 - Tax Heal

  83. Pingback: 85. Liability in case of transfer of business.- CGST Act 2017 - Tax Heal

  84. Pingback: 86. Liability of agent and principal.- CGST Act 2017 - Tax Heal

  85. Pingback: 87. Liability in case of amalgamation or merger of companies.- CGST Act 2017 - Tax Heal

  86. Pingback: 88. Liability in case of company in liquidation.- CGST Act 2017 - Tax Heal

  87. Pingback: 89. Liability of directors of private company.- CGST Act 2017 - Tax Heal

  88. Pingback: 90. Liability of partners of firm to pay tax.- CGST Act 2017 - Tax Heal

  89. Pingback: 91. Liability of guardians, trustees, etc.- CGST Act 2017 - Tax Heal

  90. Pingback: 92. Liability of Court of Wards, etc.- CGST Act 2017 - Tax Heal

  91. Pingback: 93. Special provisions regarding liability to pay tax, interest or penalty in certain cases.- CGST Act 2017 - Tax Heal

  92. Pingback: 94. Liability in other cases.- CGST Act 2017 - Tax Heal

  93. Pingback: 95. Definitions.-Advance Ruling- CGST Act 2017 - Tax Heal

  94. Pingback: 96. Authority for advance ruling.- CGST Act 2017 - Tax Heal

  95. Pingback: 97. Application for advance ruling.- CGST Act 2017 - Tax Heal

  96. Pingback: 98. Procedure on receipt of application.- CGST Act 2017 - Tax Heal

  97. Pingback: 99. Appellate Authority for Advance Ruling.- CGST Act 2017 - Tax Heal

  98. Pingback: 100. Appeal to Appellate Authority.- CGST Act 2017 - Tax Heal

  99. Pingback: 101. Orders of Appellate Authority.- CGST Act 2017 - Tax Heal

  100. Pingback: 102. Rectification of advance ruling.-CGST Act 2017 - Tax Heal

  101. Pingback: 103. Applicability of advance ruling.- CGST Act 2017 - Tax Heal

  102. Pingback: 104. Advance ruling to be void in certain circumstances.- CGST Act 2017 - Tax Heal

  103. Pingback: 105. Powers of Authority and Appellate Authority.- CGST Act 2017 - Tax Heal

  104. Pingback: 106. Procedure of Authority and Appellate Authority.- CGST Act 2017 - Tax Heal

  105. Pingback: 107. Appeals to Appellate Authority.- CGST Act 2017 - Tax Heal

  106. Pingback: 108. Powers of Revisional Authority.- CGST Act 2017 - Tax Heal

  107. Pingback: 109. Constitution of Appellate Tribunal and Benches thereof.- CGST Act 2017 - Tax Heal

  108. Pingback: 110. President and members of Appellate Tribunal, their qualification, appointment, conditions of service, etc.- CGST Act 2017 - Tax Heal

  109. Pingback: 111. Procedure before Appellate Tribunal.- CGST Act 2017 - Tax Heal

  110. Pingback: 112. Appeals to Appellate Tribunal.- CGST Act 2017 - Tax Heal

  111. Pingback: 113. Orders of Appellate Tribunal.- CGST Act 2017 - Tax Heal

  112. Pingback: 114. Financial and administrative powers of President.- CGST Act 2017 - Tax Heal

  113. Pingback: 115. Interest on refund of amount paid for admission of appeal.- CGST Act 2017 - Tax Heal

  114. Pingback: 116. Appearance by authorised representative.- CGST Act 2017 - Tax Heal

  115. Pingback: 118. Appeal to Supreme Court.- CGST Act 2017 - Tax Heal

  116. Pingback: 119. Sums due to be paid notwithstanding appeal, etc.- CGST Act 2017 - Tax Heal

  117. Pingback: 120. Appeal not to be filed in certain cases.- CGST Act 2017 - Tax Heal

  118. Pingback: 121. Non-appealable decisions and orders.- CGST Act 2017 - Tax Heal

  119. Pingback: 122. Penalty for certain offences.- CGST Act 2017 - Tax Heal

  120. Pingback: 123. Penalty for failure to furnish information return.- CGST Act 2017 - Tax Heal

  121. Pingback: 124. Fine for failure to furnish statistics.- CGST Act 2017 - Tax Heal

  122. Pingback: 125. General penalty.- CGST Act 2017 - Tax Heal

  123. Pingback: 126. General disciplines related to penalty.- CGST Act 2017 - Tax Heal

  124. Pingback: 127. Power to impose penalty in certain cases.- CGST Act 2017 - Tax Heal

  125. Pingback: 128. Power to waive penalty or fee or both.- CGST Act 2017 - Tax Heal

  126. Pingback: Section 129 CGST Act 2017- Detention, seizure and release of goods and conveyances in transit. - Tax Heal

  127. Pingback: Section 130 CGST Act 2017 - Confiscation of goods or conveyances and levy of penalty. - Tax Heal

  128. Pingback: Section 131 CGST Act 2017- Confiscation or penalty not to interfere with other punishments.- Tax Heal

  129. Pingback: Section 132 CGST Act 2017 - Punishment for certain offences. - Tax Heal

  130. Pingback: Section 133 CGST Act 2017 - Liability of officers and certain other persons - Tax Heal

  131. Pingback: Section 134 CGST Act 2017- Cognizance of offences. - Tax Heal

  132. Pingback: Section 135 CGST Act 2017- Presumption of culpable mental state - Tax Heal

  133. Pingback: Section 136 CGST Act 2017- Relevancy of statements under certain circumstances - Tax Heal

  134. Pingback: Section 137 CGST Act 2017 - Offences by companies. - Tax Heal

  135. Pingback: Section 138 CGST Act 2017 - Compounding of offences - Tax Heal

  136. Pingback: Section 139 CGST Act 2017 - Migration of existing taxpayers - Tax Heal

  137. Pingback: Section 140 CGST Act 2017- Transitional arrangements for input tax credit. - Tax Heal

  138. Pingback: Section 141 CGST Act 2017 - Transitional provisions relating to job work. - Tax Heal

  139. Pingback: Section 142 CGST Act 2017- Miscellaneous transitional provisions. - Tax Heal

  140. Pingback: Section 143 CGST Act 2017 - Job work procedure. - Tax Heal

  141. Pingback: Section 144 CGST Act 2017 - Presumption as to documents in certain cases. - Tax Heal

  142. Pingback: Section 145 CGST Act 2017- Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence. - Tax Heal

  143. Pingback: Section 146 CGST Act 2017 - Common Portal - Tax Heal

  144. Pingback: Section 147 CGST Act 2017 - Deemed Exports - Tax Heal

  145. Pingback: Section 148 CGST Act 2017 - Special procedure for certain processes - Tax Heal

  146. Pingback: Section 149 CGST Act 2017- Goods and services tax compliance rating - Tax Heal

  147. Pingback: Section 150 CGST Act 2017 - Obligation to furnish information return. - Tax Heal

  148. Pingback: Section 151 CGST Act 2017 - Power to collect statistics - Tax Heal

  149. Pingback: Section 152 CGST Act 2017 - Bar on disclosure of information - Tax Heal

  150. Pingback: Section 154 CGST Act 2017 - Power to take samples. - Tax Heal

  151. Pingback: Section 155 CGST Act 2017 - Burden of proof. - Tax Heal

  152. Pingback: Section 153 CGST Act 2017 - Taking assistance from an expert. - Tax Heal

  153. Pingback: Section 156 CGST Act 2017 - Persons deemed to be public servants - Tax Heal

  154. Pingback: Section 157 CGST Act 2017 - Protection of action taken under this Act. - Tax Heal

  155. Pingback: Section 159 CGST Act 2017 -Publication of information in respect of persons in certain cases - Tax Heal

  156. Pingback: Section 160 CGST Act 2017 - Assessment proceedings, etc., not to be invalid on certain grounds - Tax Heal

  157. Pingback: Section 161 CGST Act 2017 - Rectification of errors apparent on the face of record. - Tax Heal

  158. Pingback: Section 162 CGST Act 2017 - Bar on jurisdiction of civil courts. - Tax Heal

  159. Pingback: Section 163 CGST Act 2017- Levy of fee. - Tax Heal

  160. Pingback: Section 164 CGST Act 2017- Power of Government to make rules. - Tax Heal

  161. Pingback: Section 165 CGST Act 2017- Power to make regulations. - Tax Heal

  162. Pingback: Section 166 CGST Act 2017 - Laying of rules, regulations and notifications. - Tax Heal

  163. Pingback: Section 167 CGST Act 2017 - Delegation of powers. - Tax Heal

  164. Pingback: Section 168 CGST Act 2017- Power to issue instructions or directions. - Tax Heal

  165. Pingback: Section 169 CGST Act 2017-Service of notice in certain circumstances. - Tax Heal

  166. Pingback: Section 170 CGST Act 2017 -Rounding off of tax, etc. - Tax Heal

  167. Pingback: Section 171 CGST Act 2017 - Anti-profiteering measure. - Tax Heal

  168. Pingback: Section 172 CGST Act 2017 - Removal of difficulties. - Tax Heal

  169. Pingback: Section 173 CGST Act 2017-Amendment of Act 32 of 1994. - Tax Heal

  170. Pingback: Section 174 CGST Act 2017 -Repeal and saving. - Tax Heal

  171. Pingback: Schedule I CGST Act 2017- Activities to be treated as Supply even if made without Consideration - Tax Heal

  172. Pingback: Schedule II CGST Act 2017 -Activities to be treated as supply of goods or services - Tax Heal

  173. Pingback: Schedule III CGST Act 2017 - ACTIVITIES OR TRANSACTIONS WHICH SHALL BE TREATED NEITHER AS A SUPPLY OF GOODS NOR A SUPPLY OF SERVICES - Tax Heal

  174. Pingback: Professionals may face GST as ‘casual taxable persons’ - Tax Heal

  175. Pingback: Composition Scheme under GST - Analysis - Tax Heal

  176. Pingback: GST Act 2017 India - Tax Heal

  177. Pingback: Section 50 CGST Act 2017 - Interest on delayed payment of tax. - Tax Heal

  178. Pingback: Section 81 CGST Act 2017 Transfer of property to be void in certain cases. - Tax Heal

  179. Pingback: Section 6 Rajashtan GST Act 2017-Authorisation of officers of central tax as proper officer in certain circumstances - Tax Heal

  180. Pingback: Section 11 Rajashtan GST Act 2017 - Power to grant exemption from tax - Tax Heal

  181. Pingback: GST Planning Tips before GST Act of India Comes into force - Tax Heal

  182. Pingback: Top 5 Best GST Books on GST Law of India - Tax Heal

  183. Pingback: GST on Advance Payments of Goods & services - Analysis - Tax Heal

  184. Pingback: GST Refunds Process in India - Analysis after CGST & IGST Act 2017 - Tax Heal

  185. Pingback: Section 117 CGST Act 2017 Appeal to High Court. - Tax Heal

  186. Pingback: Rajashtan GST Act 2017 - Chapter Wise and Section Wise - Tax Heal

  187. Pingback: Best Books on GST in India - Tax Heal

  188. Pingback: Tax treatment of development & maintenance of software under GST - Tax Heal

  189. Pingback: Section 158 CGST Act 2017 -Disclosure of information by a public servant - Tax Heal

  190. Pingback: Section 2 IGST Act 2017 - Definitions - Tax Heal

  191. Pingback: Section 20 IGST Act 2017- Application of provisions of Central Goods and Services Tax Act - Tax Heal

  192. Pingback: Section 6 UTGST Act 2017- Authorisation of officers of central tax as proper officer in certain circumstances - Tax Heal

  193. Pingback: Section 7 UTGST Act 2017- Levy and collection - Tax Heal

  194. Pingback: Section 8 UTGST Act 2017 - Power to grant exemption from tax - Tax Heal

  195. Pingback: Section 13 UTGST Act 2017- Recovery of tax - Tax Heal

  196. Pingback: Section 21 UTGST Act 2017- Application of provisions of Central Goods and Services Tax Act - Tax Heal

  197. Pingback: GST Practitioner - Eligibility Criteria, Relevant forms & Procedure - Tax Heal

  198. Pingback: Compulsory Registration under GST ( India )- types - Tax Heal

  199. Pingback: No Refund of GST if debt is not recoverable - Tax Heal

  200. Pingback: Telangana GST Act 2017 - Download -Print - Tax Heal

  201. Pingback: Chhattishgarh GST Bill 2017 Hindi - Download Print - Tax Heal

  202. Pingback: Chhattishgarh GST Bill 2017 English - Download Print - Tax Heal

  203. Pingback: Bihar GST Act 2017 - Download - Print - Tax Heal

  204. Pingback: Puducherry GST Act 2017 - Download - Print - Tax Heal

  205. Pingback: UP GST Act 2017 -Uttar Pradesh GST Act - Download - Print - Tax Heal

  206. Pingback: Assam GST Bill 2017- Download - Print - Tax Heal

  207. Pingback: Criteria to take ITC on capital goods under GST  - Tax Heal

  208. Pingback: Draft Rule for issue of CTD - Credit Transfer Document to Transfer Cenvat Credit - Tax Heal

  209. Pingback: GST Return filing Process in Hindi Video by Revenue Secretary of India - Tax Heal

  210. Pingback: Haryana GST Act 2017 Notified Download - Tax Heal

  211. Pingback: SGST Acts - Download State Wise GST Acts - Tax Heal

  212. Pingback: Taxmann GST book Latest Books 2017 - Tax Heal

  213. Pingback: Central Goods and Services Tax Rules 2017 - CGST Rules 2017 - Notification No. 3 /2017 - Central Tax - Tax Heal

  214. Pingback: CGST Act 2017 - Notifying jurisdiction of Central Tax Officers - Notification No. 2 / 2017-Central Tax - Tax Heal

  215. Pingback: Topic wise Commentary on GST Act of India - Tax Heal

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