CGST Act 2017 – Chapter Wise and Section Wise

By | April 14, 2017
(Last Updated On: April 21, 2017)

CGST Act 2017

CENTRAL GOODS AND SERVICES TAX ACT, 2017
[ Assented by the President of India on 12-4-2017 ]

CHAPTER I
PRELIMINARY

Sections

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

CHAPTER II
ADMINISTRATION

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

CHAPTER III
LEVY AND COLLECTION OF TAX

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

CHAPTER IV
TIME AND VALUE OF SUPPLY

12. Time of supply of goods.
13. Time of supply of services.
14. Change in rate of tax in respect of supply of goods or services.
15. Value of taxable supply.

CHAPTER V
INPUT TAX CREDIT

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

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

CHAPTER VI
REGISTRATION

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

CHAPTER VII
TAX INVOICE, CREDIT AND DEBIT NOTES

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

CHAPTER VIII
ACCOUNTS AND RECORDS

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

CHAPTER IX
RETURNS

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

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

CHAPTER X
PAYMENT OF TAX

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

CHAPTER XI
REFUNDS

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

CHAPTER XII
ASSESSMENT

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

CHAPTER XIII
AUDIT

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

CHAPTER XIV
INSPECTION, SEARCH, SEIZURE AND ARREST

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

72. Officers to assist proper officers.

CHAPTER XV
DEMANDS AND RECOVERY

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.
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.
75. General provisions relating to determination of tax.
76. Tax collected but not paid to Government.
77. Tax wrongfully collected and paid to Central Government or State Government.
78. Initiation of recovery proceedings.
79. Recovery of tax.
80. Payment of tax and other amount in instalments.
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.
84. Continuation and validation of certain recovery proceedings.

CHAPTER XVI
LIABILITY TO PAY IN CERTAIN CASES

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.
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, interest or penalty in certain cases.
94. Liability in other cases.

CHAPTER XVII
ADVANCE RULING

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

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

CHAPTER XVIII
APPEALS AND REVISION

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

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

CHAPTER XIX
OFFENCES AND PENALTIES

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

130. Confiscation of goods or conveyances and levy of penalty.
131. Confiscation or penalty not to interfere 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.

CHAPTER XX
TRANSITIONAL PROVISIONS

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

CHAPTER XXI
MISCELLANEOUS

143. Job work procedure.
144. Presumption as to documents in certain cases.
145. Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence.
146. Common Portal.
147. Deemed exports.
148. Special procedure for certain processes.
149. Goods and services tax 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. Publication of information in respect of persons in certain cases.
160. Assessment proceedings, etc., not to be invalid on certain grounds.

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

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

SCHEDULE I.


SCHEDULE II.


SCHEDULE III.

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175 thoughts on “CGST Act 2017 – 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

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