THE CONSTITUTION (ONE HUNDRED AND FIRST AMENDMENT) ACT, 2016 A-1–A-11
THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 1–666
CHAPTER I: PRELIMINARY 1–51
- Shorttitle, extent and commencement 1
- Definitions 2
CHAPTER II: ADMINISTRATION 52–56
- Officersunder this Act 52
- Appointmentof officers 53
- Powersof officers 54
- Authorisationof officers of State tax or Union territory tax as proper officer
in certain circumstances 55
CHAPTER III: LEVY AND COLLECTION OF TAX 57–119
- Scopeof supply 57
- Taxliability on composite and mixed supplies 57
- Levyand collection 57
- Compositionlevy 78
- Powerto grant exemption from tax 87
CHAPTER IV: TIME AND VALUE OF SUPPLY 120–158
- Timeof supply of goods 120
- Timeof supply of services 130
- Changein rate of tax in respect of supply of goods or services 137
- Valueof taxable supply 146
CHAPTER V: INPUT TAX CREDIT 159–204
- Eligibilityand conditions for taking input tax credit 159
- Apportionmentof credit and blocked credits 166
- Availabilityof credit in special circumstances 172
- Takinginput tax credit in respect of inputs and capital goods sent for job-work 186
- Mannerof distribution of credit by Input Service Distributor 189
- Mannerof recovery of credit distributed in excess 203
CHAPTER VI: REGISTRATION 205–225
- Personsliable for registration 205
- Personsnot liable for registration 209
- Compulsoryregistration in certain cases 210
- Procedurefor registration 211
- Deemedregistration 216
- Specialprovisions relating to casual taxable person and non-resident taxable
person 216
- Amendmentof registration 217
- Cancellationof registration 218
- Revocationof cancellation of registration 221
CHAPTER VII: TAX INVOICE, CREDIT AND DEBIT NOTES 226–242
- Taxinvoice 226
- Prohibitionof unauthorised collection of tax 235
- Amountof tax to be indicated in tax invoice and other documents 236
- Creditand debit notes 236
CHAPTER VIII: ACCOUNTS AND RECORDS 243–251
- Accountsand other records 243
- Periodof retention of accounts 249
CHAPTER IX: RETURNS 252–297
- Furnishingdetails of outward supplies 252
- Furnishingdetails of inward supplies 261
- Returns 268
- Firstreturn 279
- Claimof input tax credit and provisional acceptance thereof 280
- Matching,reversal and reclaim of input tax credit 281
- Matching,reversal and reclaim of reduction in output tax liability 286
- Annualreturn 292
- Finalreturn 293
- Noticeto return defaulters 294
- Levyof late fee 294
- Goodsand services tax practitioners 295
CHAPTER X: PAYMENT OF TAX 298–323
- Paymentof tax, interest, penalty and other amounts 298
- Intereston delayed payment of tax 307
- Taxdeducted at source 310
- TaxCollected at Source 316
- Transferof input tax credit 322
CHAPTER XI: REFUNDS 324–352
- Refundof tax 324
- Refundin certain cases 343
- Intereston delayed refunds 345
- ConsumerWelfare Fund 348
- Utilisationof Fund 351
CHAPTER XII: ASSESSMENT 353–370
- Self-assessment 353
- Provisionalassessment 354
- Scrutinyof Returns 360
- Assessmentof non-filers of returns 363
- Assessmentof unregistered persons 366
- Summaryassessment in certain special cases 368
CHAPTER XIII: AUDIT 371–379
- Auditby tax authorities 371
- Specialaudit 375
CHAPTER XIV: INSPECTION, SEARCH, SEIZURE AND ARREST 380–394
- Powerof inspection, search and seizure 380
- Inspectionof goods in movement 385
- Powerto arrest 386
- Powerto summon persons to give evidence and produce documents 389
- Accessto business premises 390
- Officersto assist proper officers 392
CHAPTER XV: DEMANDS AND RECOVERY 395–435
- Determinationof 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 395
- Determinationof 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 399
- Generalprovisions relating to determination of tax 403
- Taxcollected but not paid to the Government 408
- Taxwrongfully collected and paid to the Central or a State Government 411
- Initiationof recovery proceedings 413
- Recoveryof tax 415
- Paymentof tax and other amount in instalments 423
- Transferof property to be void in certain cases 425
- Taxto be first charge on property 428
- Provisionalattachment to protect revenue in certain cases 430
- Continuationand validation of certain recovery proceedings 433
CHAPTER XVI: LIABILITY TO PAY IN CERTAIN CASES 436–455
- Liabilityin case of transfer of business 436
- Liabilityof agent and principal 439
- Liabilityin case of amalgamation or merger of companies 440
- Liabilityin case of company in liquidation 441
- Liabilityof directors of Private Company 443
- Liabilityof partners of firm to pay tax 444
- Liabilityof guardians, trustees, etc. 445
- Liabilityof Court of Wards, etc. 448
- Specialprovisions regarding liability to pay tax, interest or penalty in certain cases 449
- Liabilityin other cases 453
CHAPTER XVII: ADVANCE RULING 456–476
- Definitionclause – interpretation 456
- Authorityfor Advance Ruling 458
- Applicationfor Advance Ruling 459
- Procedureon receipt of application 461
- AppellateAuthority for Advance Ruling 465
- Appealto Appellate Authority 466
- Ordersof Appellate Authority 467
- Rectificationof advance ruling 469
- Applicabilityof advance ruling 471
- Advanceruling to be void in certain circumstances 472
- Powersof Authority and Appellate Authority 474
- Procedureof Authority and Appellate Authority 476
CHAPTER XVIII: APPEALS AND REVISION 477–505
- Appealsto Appellate Authority 477
- Powersof Revisional Authority 481
- Constitutionof Appellate Tribunal and Benches thereof 483
- Presidentand Members of Appellate Tribunal, their qualification, appointment,
conditions of service, etc. 485
- Procedurebefore Appellate Tribunal 489
- Appealsto Appellate Tribunal 490
- Ordersof Appellate Tribunal 494
- Financialand administrative powers of President 495
- Intereston refund of amount paid for admission of appeal 496
- Appearanceby authorised representative 497
- Appealto High Court 500
- Appealto Supreme Court 502
- Sumsdue to be paid notwithstanding appeal, etc. 503
- Appealnot to be filed in certain cases 504
- Non-appealabledecisions and orders 505
CHAPTER XIX: OFFENCES AND PENALTIES 506–536
- Penaltyfor certain offences 506
- Penaltyfor failure to furnish information return 513
- Finefor failure to furnish statistics 514
- Generalpenalty 515
- Generaldisciplines related to penalty 516
- Powerto impose penalty in certain cases 518
- Powerto waive penalty or fee or both 519
- Detention,seizure and release of goods and conveyances in transit 520
- Confiscationof goods or conveyances and levy of penalty 522
- Confiscationor penalty not to interfere with other punishments 525
- Punishmentfor certain offences 526
- Liabilityof officers and certain other persons 529
- Cognizanceof offences 530
- Presumptionof culpable mental state 530
- Relevancyof statements under certain circumstances 531
- Offencesby companies 532
- Compoundingof offences 533
CHAPTER XX: TRANSITIONAL PROVISIONS 537–597
- Migrationof existing taxpayers 537
- Transitionalarrangements for input tax credit 543
- Transitionalprovisions relating to job work 569
- Miscellaneoustransitional provisions 577
CHAPTER XXI: MISCELLANEOUS 598–666
- Jobwork procedure 599
- Presumptionas to documents in certain cases 604
- Admissibilityof micro films, facsimile copies of documents and computer
printouts as documents and as evidence 605
- CommonPortal 607
- Deemedexports 607
- Specialprocedure for certain processes 608
- Goodsand services tax compliance rating 609
- Obligationto furnish information return 610
- Powerto collect statistics 613
- Baron disclosure of information 614
- Takingassistance from an expert 615
- Powerto take samples 616
- Burdenof proof 616
- Personsdeemed to be public servants 617
- Protectionof action taken under this Act 618
- Disclosureof information by a public servant 618
- Publicationof information in respect of persons in certain cases 622
- Assessmentproceedings, etc., not to be invalid on certain grounds 626
- Rectificationof errors apparent on the face of record 627
- Baron jurisdiction of Civil Courts 632
- Levyof fee 633
- Powerof Government to make rules 635
- Powerto make regulations 637
- Layingof rules, regulations and notifications 637
- Delegationof powers 638
- Powerto issue instructions or directions 640
- Serviceof notice in certain circumstances 642
- Roundingoff of tax, etc. 646
- Anti-profiteeringmeasure 648
- Removalof difficulties 654
- Amendmentof Act 32 of 1994 656
- Repealand saving 656
SCHEDULE-I 662
SCHEDULE-II 664
SCHEDULE-III 666
THE INTEGRATED GOODS AND SERVICES TAX ACT, 2017 667–762
CHAPTER I: PRELIMINARY 667–682
- Shorttitle, extent and commencement 667
- Definitions 669
CHAPTER II: ADMINISTRATION 682
- Appointmentof officers 682
- Authorisationof officers of State tax or Union territory tax as proper officer
in certain circumstances 682
CHAPTER III: LEVY AND COLLECTION OF TAX 683–692
- Levyand Collection 683
- Powerto grant exemption from tax 689
CHAPTER IV: DETERMINATION OF NATURE OF SUPPLY 693–705
- Inter-Statesupply 693
- Intra-Statesupply 700
- Suppliesin territorial waters 703
CHAPTER V: PLACE OF SUPPLY OF GOODS OR SERVICES OR BOTH 706–733
- Placeof supply of goods other than supply of goods imported into, or
exported from India 706
- Placeof supply of goods imported into, or exported from India 714
- Placeof supply of services where location of supplier and recipient is in India 715
- Placeof supply of services where location of supplier or location of recipient
is outside India 723
- Specialprovision for payment of tax by a supplier of online information and
database access or retrieval services 729
CHAPTER VI : REFUND OF INTEGRATED TAX TO INTERNATIONAL TOURIST 734–735
- Refundof integrated tax paid on supply of goods to tourist leaving India 734
CHAPTER VII: ZERO RATED SUPPLY 736–748
- Zerorated supply 736
CHAPTER VIII : APPORTIONMENT OF TAX AND SETTLEMENT OF FUNDS 749–753
- Apportionmentof tax and settlement of funds 749
- Transferof input tax credit 751
- Taxwrongfully collected and paid to Central Government or State
Government 752
CHAPTER IX: MISCELLANEOUS 754–762
- Applicationof provisions of Central Goods and Services Tax Act 754
- Importof services made on or after the appointed day 757
- Powerto make rules 758
- Powerto make regulations 760
- Layingof rules, regulations and notifications 760
- Removalof difficulties 761
THE UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017 763–780
CHAPTER I: PRELIMINARY 764–768
- Shorttitle, extent and commencement 764
- Definitions 765
CHAPTER II: ADMINISTRATION 769–770
- Officersunder this Act 769
- Authorisationof officers 769
- Powersof officers 769
- Authorisationof officers of Central Tax as proper officer in certain
circumstances 769
CHAPTER III: LEVY AND COLLECTION OF TAX 771–780
- Levyand Collection 771
- Powerto grant exemption from tax 775
THE GOODS AND SERVICES TAX (COMPENSATION TO STATES) Act, 2017 781–784
- Shorttitle, extent and commencement 781
- Definitions 781
- Levyand collection of cess 782
- Returns,payments and refunds 782
- Otherprovisions relating to cess 783
NOTE ON STATE GST LAWS & RULES 785-787
CGST RULES, 2017 789-889
- CompositionRules 789
- InputTax Credit 793
- Determinationof Value of Supply 805
- InputTax Credit 811
- TaxInvoice, Credit and Debit Notes 822
- Accountsand Records 831
- Returns 835
- Paymentof Tax 848
- Refund 852
- Assessmentand Audit 862
- AdvanceRuling 865
- Appealsand Revision 866
- TransitionalProvisions 869
- Anti-Profiting 872
- E-WayRules 877
- Inspection,Search and Seizure 878
- Demandsand Recovery 880
- Offencesand Penalties 888
IMPORTANT NOTIFICATIONS/ CIRCULARS 791-1113
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