Goods and Service Tax Act 2016

CHAPTER – I

PRELIMINARY

Section 1. Short title, extent and commencement

Section 2. Definitions

Section 3. Meaning and scope of supply

CHAPTER– II

ADMINISTRATION

Section 4. Classes of officers under the Central Goods and Services Tax Act

Section 4. Classes of officers under the State Goods and Services Tax Act

Section 5. Appointment of officers under the Central Goods and Services Tax Act

Section 6. Powers of officers under the Central Goods and Services Tax Act

CHAPTER– III

LEVY OF, AND EXEMPTION FROM, TAX

Section 7. Levy and Collection of Central/State Goods and Services Tax

Section 8. Composition levy

Section 9. Taxable person

Section10. Power to grant exemption from tax

Section 11. Remission of tax on supplies found deficient in quantity

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 services

Section 15. Value of taxable supply

CHAPTER– V

INPUT TAX CREDIT

Section 16. Manner of taking input 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

CHAPTER– VI

REGISTRATION

Section 19. Registration

Section 19A. Special provisions relating to casual taxable person and non-resident taxable person

Section 20. Amendment of registration

Section 21. Cancellation of registration

Section 22. Revocation of cancellation of registration

CHAPTER – VII

TAX INVOICE, CREDIT AND DEBIT NOTES

Section 23. Tax invoice

Section 23 A. Amount of tax to be indicated in tax invoice and other documents

Section 24. Credit and debit notes

CHAPTER– VIII

RETURNS

Section 25. Furnishing details of outward supplies

Section 26. Furnishing details of inward supplies

Section 27. Returns

Section 27A. First Return

Section 28. Claim of input tax credit and provisional acceptance thereof

Section 29. Matching, reversal and re-claim of input tax credit

Section 29A. Matching, reversal and re-claim 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

CHAPTER– IX

PAYMENT OF TAX

Section 35. Payment of tax, interest, penalty, and other amounts

Section 36. Interest on delayed payment of tax

Section 37. Tax deduction at source

CHAPTER– IXA

TRANSFER OF INPUT TAX CREDIT

Section 37A. Transfer of input tax credit

CHAPTER-X

REFUNDS

Section 38. Refund of tax

Section 39. Interest on delayed refunds

Section 40. Consumer Welfare Fund

Section 41. Utilization of the Fund

CHAPTER– XI

ACCOUNTS AND RECORDS

Section 42. Accounts and other records

Section 43. Period of retention of accounts

CHAPTER– XIA

JOB WORK

Section 43A. Special procedure for removal of goods for certain purposes

CHAPTER– XIB

ELECTRONIC COMMERCE

Section 43B. Definitions

Section 43C. Collection of tax at source

CHAPTER– XII

ASSESSMENT

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

CHAPTER– XIII

AUDIT

Section 49. Audit by tax authorities

Section 50. Special audit

CHAPTER– XIV

DEMANDS AND RECOVERY

Section 51. Determination of tax not paid or short paid or erroneously refunded

Section 52. Tax collected but not deposited with the Central or a State Government

Section 53. Tax wrongfully collected and deposited with the Central or a State Government

Section 54. Recovery of tax

Section 55. Payment of tax and other amount in installments

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 proceedings

CHAPTER– XV

INSPECTION, SEARCH, SEIZURE AND ARREST

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

CHAPTER– XVI

OFFENCES AND PENALTIES

Section 66. Offences and penalties

Section 67. General penalty

Section 68. General disciplines related to penalty

Section 69. Detention of goods and conveyances, and levy 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

CHAPTER– XVII

PROSECUTION AND COMPOUNDING OF OFFENCES

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

CHAPTER– XVIII

APPEALS AND REVISION

Section 79. Appeals to First Appellate Authority

Section 80. Revisional powers of Commissioner

Section 81. Constitution of the National Appellate Tribunal

Section 82. Appeals to the 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 authorised representative

Section 87. Appeal to the High Court

Section 88. Appeal to the Supreme Court

Section 89. Hearing before Supreme Court

Section 90. Sums due to be paid notwithstanding appeal etc

Section 91. Exclusion of time taken for copy

Section 92. Appeal not to be filed in certain cases

Section 93. Non appealable decisions and orders

CHAPTER– XIX

ADVANCE RULING

Section 94. Definitions

Section 95. Authority for Advance Ruling

Section 96. Appellate Authority for Advance Ruling

Section 97. Application for advance ruling

Section 98. Procedure on receipt of application

Section 99. Appeal to the Appellate Authority

Section 100. Orders of Appellate Authority

Section 101. Rectification of advance ruling

Section 102. Applicability 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

CHAPTER– XX

SETTLEMENT OF CASES

CHAPTER– XXI

PRESUMPTION AS TO DOCUMENTS

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

CHAPTER- XXII

LIABILITY TO PAY IN CERTAIN CASES

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, trustees 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

CHAPTER– XXIII

MISCELLANEOUS PROVISIONS

Section116. 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 purchase of goods and/or services

Section 122. Drawal of samples

Section 123. Burden of Proof

Section 124. Persons discharging functions under the Act shall 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 proceedings, 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 laying of rules before Parliament / State  Legislature

CHAPTER– XXIV

REPEAL AND SAVING

Section 140. Repeal and saving

CHAPTER– XXV

TRANSITIONAL PROVISIONS

Section 141. General provisions

Section 142. Migration of existing taxpayers to GST

Section 143. Amount of CENVAT credit carried forward in a return to be 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 situations

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 proceedings

Section 158. Treatment of the amount recovered or refunded pursuant 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 basis returned on or after the appointed day

Section 162 E. Deduction of tax source

SCHEDULES

Schedule I. Matters to be treated as supply without consideration

Schedule II. Matters to be treated as supply of goods or services

Schedule III. Liability to be registered

Schedule IV. Activities or transactions in respect of which the Central Government, a State Government or any Local Authority shall not be regarded as a taxable person