| 1 |
Section 1 |
Short title, extent and commencement. |
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| 2 |
Section 2(1) |
Actionable claim. |
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| 3 |
Section 2(2) |
Address of delivery. |
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| 4 |
Section 2(3) |
Address on record. |
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| 5 |
Section 2(4) |
Adjudicating authority. |
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| 6 |
Section 2(5) |
Agent. |
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| 7 |
Section 2(6) |
Aggregate turnover. |
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| 8 |
Section 2(7) |
Agriculturist. |
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| 9 |
Section 2(8) |
Appellate Authority. |
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| 10 |
Section 2(9) |
Appellate Tribunal. |
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| 11 |
Section 2(10) |
Appointed day. |
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| 12 |
Section 2(11) |
Assessment. |
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| 13 |
Section 2(12) |
Associated enterprises. |
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| 14 |
Section 2(13) |
Audit. |
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| 15 |
Section 2(14) |
Authorised bank. |
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| 16 |
Section 2(15) |
Authorised representative. |
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| 17 |
Section 2(16) |
Board. |
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| 18 |
Section 2(17) |
Business. |
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| 19 |
Section 2(18) |
Business vertical. |
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| 20 |
Section 2(19) |
Capital goods. |
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| 21 |
Section 2(20) |
Casual taxable person. |
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| 22 |
Section 2(21) |
Central tax. |
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| 23 |
Section 2(22) |
Cess. |
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| 24 |
Section 2(23) |
Chartered Accountant. |
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| 25 |
Section 2(24) |
Commissioner. |
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| 26 |
Section 2(25) |
Commissioner in the Board. |
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| 27 |
Section 2(26) |
Common portal |
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| 28 |
Section 2(27) |
Common working days. |
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| 29 |
Section 2(28) |
Company Secretary. |
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| 30 |
Section 2(29) |
Competent Authority. |
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| 31 |
Section 2(30) |
Composite supply. |
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| 32 |
Section 2(31) |
Consideration. |
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| 33 |
Section 2(32) |
Continuous supply of goods. |
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| 34 |
Section 2(33) |
Continuous supply of services. |
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| 35 |
Section 2(34) |
Conveyance. |
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| 36 |
Section 2(35) |
Cost Accountant. |
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| 37 |
Section 2(36) |
Council. |
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| 38 |
Section 2(37) |
Credit note. |
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| 39 |
Section 2(38) |
Debit note. |
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| 40 |
Section 2(39) |
Deemed exports |
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| 41 |
Section 2(40) |
Designated authority. |
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| 42 |
Section 2(41) |
Document. |
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| 43 |
Section 2(42) |
Drawback. |
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| 44 |
Section 2(43) |
Electronic cash ledger. |
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| 45 |
Section 2(44) |
Electronic commerce. |
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| 46 |
Section 2(45) |
Electronic commerce operator. |
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| 47 |
Section 2(46) |
Electronic credit ledger. |
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| 48 |
Section 2(47) |
Exempt supply. |
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| 49 |
Section 2(48) |
Existing law. |
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| 50 |
Section 2(49) |
Family. |
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| 51 |
Section 2(50) |
Fixed establishment. |
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| 52 |
Section 2(51) |
Fund. |
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| 53 |
Section 2(52) |
Goods. |
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| 54 |
Section 2(53) |
Government. |
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| 55 |
Section 2(54) |
Goods and Services Tax (Compensation to States). |
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| 56 |
Section 2(55) |
Goods and Services tax practitioner. |
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| 57 |
Section 2(56) |
India. |
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| 58 |
Section 2(57) |
Integrated Goods and Services Tax Act. |
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| 59 |
Section 2(58) |
Integrated tax. |
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| 60 |
Section 2(59) |
Input. |
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| 61 |
Section 2(60) |
Input service. |
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| 62 |
Section 2(61) |
Input Service Distributor. |
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| 63 |
Section 2(62) |
Input tax. |
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| 64 |
Section 2(63) |
Input tax credit. |
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| 65 |
Section 2(64) |
Intra-State supply of goods. |
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| 66 |
Section 2(65) |
Intra-State supply of services. |
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| 67 |
Section 2(66) |
Invoice or tax invoice. |
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| 68 |
Section 2(67) |
Inward supply. |
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| 69 |
Section 2(68) |
Job work. |
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| 70 |
Section 2(69) |
Local authority. |
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| 71 |
Section 2(70) |
Location of the recipient of services. |
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| 72 |
Section 2(71) |
Location of the supplier of services. |
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| 73 |
Section 2(72) |
Manufacture. |
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| 74 |
Section 2(73) |
Market value. |
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| 75 |
Section 2(74) |
Mixed supply. |
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| 76 |
Section 2(75) |
Money. |
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| 77 |
Section 2(76) |
Motor vehicle. |
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| 78 |
Section 2(77) |
Non-resident taxable person. |
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| 79 |
Section 2(78) |
Non-taxable supply. |
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| 80 |
Section 2(79) |
Non-taxable territory. |
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| 81 |
Section 2(80) |
Notification. |
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| 82 |
Section 2(81) |
Other territory. |
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| 83 |
Section 2(82) |
Output tax. |
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| 84 |
Section 2(83) |
Outward supply. |
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| 85 |
Section 2(84) |
Person. |
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| 86 |
Section 2(85) |
Place of business. |
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| 87 |
Section 2(86) |
Place of supply. |
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| 88 |
Section 2(87) |
Prescribed. |
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| 89 |
Section 2(88) |
Principal. |
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| 90 |
Section 2(89) |
Principal place of business. |
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| 91 |
Section 2(90) |
Principal supply. |
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| 92 |
Section 2(91) |
Proper officer. |
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| 93 |
Section 2(92) |
Quarter. |
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| 94 |
Section 2(93) |
Recipient. |
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| 95 |
Section 2(94) |
Registered person. |
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| 96 |
Section 2(95) |
Regulations. |
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| 97 |
Section 2(96) |
Removal. |
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| 98 |
Section 2(97) |
Return. |
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| 99 |
Section 2(98) |
Reverse charge. |
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| 100 |
Section 2(99) |
Revisional Authority. |
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| 101 |
Section 2(100) |
Schedule. |
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| 102 |
Section 2(101) |
Securities. |
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| 103 |
Section 2(102) |
Services. |
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| 104 |
Section 2(103) |
State. |
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| 105 |
Section 2(104) |
State tax. |
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| 106 |
Section 2(105) |
Supplier. |
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| 107 |
Section 2(106) |
Tax period. |
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| 108 |
Section 2(107) |
Taxable person. |
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| 109 |
Section 2(108) |
Taxable supply. |
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| 110 |
Section 2(109) |
Taxable territory. |
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| 111 |
Section 2(110) |
Telecommunication service. |
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| 112 |
Section 2(111) |
The State Goods and Services Tax Act. |
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| 113 |
Section 2(112) |
Turnover in State or turnover in Union territory. |
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| 114 |
Section 2(113) |
Usual place of residence. |
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| 115 |
Section 2(114) |
Union territory. |
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| 116 |
Section 2(115) |
Union territory tax. |
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| 117 |
Section 2(116) |
Union Territory Goods and Services Tax Act. |
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| 118 |
Section 2(117) |
Valid return. |
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| 119 |
Section 2(118) |
Voucher. |
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| 120 |
Section 2(119) |
Works contract. |
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| 121 |
Section 2(120) |
Words and expressions used. |
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| 122 |
Section 2(121) |
Any reference. |
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| 123 |
Section 3 |
Officers under this Act. |
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| 124 |
Section 4 |
Appointment of officers. |
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| 125 |
Section 5 |
Powers of officers. |
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| 126 |
Section 6 |
Authorisation of officers of State tax. |
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| 127 |
Section 7 |
Scope of supply. |
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| 128 |
Section 8 |
Tax liability on composite and mixed supplies. |
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| 129 |
Section 9 |
Levy and collection. |
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| 130 |
Section 10 |
Composition levy. |
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| 131 |
Section 11 |
Power to grant exemption from tax. |
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| 132 |
Section 12 |
Time of supply of goods. |
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| 133 |
Section 13 |
Time of supply of services. |
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| 134 |
Section 14 |
Change in rate of tax in respect of supply of goods or services. |
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| 135 |
Section 15 |
Value of taxable supply. |
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| 136 |
Section 16 |
Eligibility and conditions for taking input tax credit. |
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| 137 |
Section 17 |
Apportionment of credit and blocked credits. |
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| 138 |
Section 18 |
Availability of credit in special circumstances. |
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| 139 |
Section 19 |
Taking input tax credit in respect of inputs and capital goods sent for job work. |
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| 140 |
Section 20 |
Manner of distribution of credit by Input Service Distributor. |
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| 141 |
Section 21 |
Manner of recovery of credit distributed in excess. |
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| 142 |
Section 22 |
Persons liable for registration. |
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| 143 |
Section 23 |
Persons not liable for registration. |
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| 144 |
Section 24 |
Compulsory registration in certain cases. |
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| 145 |
Section 25 |
Procedure for registration. |
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| 146 |
Section 26 |
Deemed registration. |
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| 147 |
Section 27 |
Special provisions relating to casual taxable person and non-resident taxable person. |
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| 148 |
Section 28 |
Amendment of registration. |
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| 149 |
Section 29 |
Cancellation of registration. |
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| 150 |
Section 30 |
Revocation of cancellation of registration. |
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| 151 |
Section 31 |
Tax invoice. |
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| 152 |
Section 31A |
Facility of digital payment to the recipient. |
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| 153 |
Section 32 |
Prohibition of unauthorised collection of tax. |
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| 154 |
Section 33 |
Amount of tax to be indicated in tax invoice and other documents. |
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| 155 |
Section 34 |
Credit and debit notes. |
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| 156 |
Section 35 |
Accounts and other records. |
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| 157 |
Section 36 |
Period of retention of accounts. |
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| 158 |
Section 37 |
Furnishing details of outward supplies. |
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| 159 |
Section 38 |
Furnishing details of inward supplies. |
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| 160 |
Section 39 |
Furnishing of returns. |
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| 161 |
Section 40 |
First return. |
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| 162 |
Section 41 |
Claim of input tax credit and provisional acceptance thereof. |
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| 163 |
Section 42 |
Matching, reversal and reclaim of input tax credit. |
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| 164 |
Section 43 |
Matching, reversal and reclaim of reduction in output tax liability. |
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| 165 |
Section 43A |
Procedure for furnishing return and availing input tax credit. |
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| 166 |
Section 44 |
Annual return. |
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| 167 |
Section 45 |
Final return. |
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| 168 |
Section 46 |
Notice to return defaulters. |
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| 169 |
Section 47 |
Levy of late fee. |
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| 170 |
Section 48 |
Goods and services tax practitioners. |
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| 171 |
Section 49 |
Payment of tax, interest, penalty and other amounts. |
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| 172 |
Section 49A |
Utilisation of input tax credit subject to certain conditions. |
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| 173 |
Section 49B |
Order of utilisation of input tax credit. |
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| 174 |
Section 50 |
Interest on delayed payment of. |
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| 175 |
Section 51 |
Tax deduction at source. |
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| 176 |
Section 52 |
Collection of tax at source. |
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| 177 |
Section 53 |
Transfer of input tax credit. |
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| 178 |
Section 53A |
Transfer of certain amounts. |
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| 179 |
Section 54 |
Refund of tax. |
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| 180 |
Section 55 |
Refund in certain cases. |
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| 181 |
Section 56 |
Interest on delayed refunds. |
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| 182 |
Section 57 |
Welfare Fund. |
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| 183 |
Section 58 |
Utilisation of Fund. |
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| 184 |
Section 59 |
Self assessment. |
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| 185 |
Section 60 |
Provisional assessment. |
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| 186 |
Section 61 |
Scrutiny of returns. |
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| 187 |
Section 62 |
Assessment of non-filers of returns. |
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| 188 |
Section 63 |
Assessment of unregistered persons. |
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| 189 |
Section 64 |
Summary assessment in certain special cases. |
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| 190 |
Section 65 |
Audit by tax authorities. |
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| 191 |
Section 66 |
Special audit. |
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| 192 |
Section 67 |
Power of inspection, search and seizure. |
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| 193 |
Section 68 |
Inspection of goods in movement. |
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| 194 |
Section 69 |
Power to arrest. |
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| 195 |
Section 70 |
Power to summon persons to give evidence and produce documents. |
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| 196 |
Section 71 |
Access to business premises. |
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| 197 |
Section 72 |
Officers to assist proper officers. |
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| 198 |
Section 73 |
Determination of tax not paid or short paid. |
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| 199 |
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 wilfulmisstatement or suppression of facts. |
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| 200 |
Section 75 |
General provisions relating to determination of tax. |
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| 201 |
Section 76 |
Tax collected but not paid to Government. |
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| 202 |
Section 77 |
Tax wrongfully collected and paid to Central Government or State Government. |
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| 203 |
Section 78 |
Initiation of recovery proceedings. |
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| 204 |
Section 79 |
Recovery of tax. |
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| 205 |
Section 80 |
Payment of tax and other amount in instalments. |
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| 206 |
Section 81 |
Transfer of property to be void in certain cases. |
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| 207 |
Section 82 |
Tax to be first charge on property. |
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| 208 |
Section 83 |
Provisional attachment to protect revenue in certain cases. |
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| 209 |
Section 84 |
Continuation and validation of certain recovery proceedings. |
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| 210 |
Section 85 |
Liability in case of transfer of business. |
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| 211 |
Section 86 |
Liability of agent and principal. |
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| 212 |
Section 87 |
Liability in case of amalgamation or merger of companies. |
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| 213 |
Section 88 |
Liability in case of company in liquidation. |
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| 214 |
Section 89 |
Liability of directors of private company. |
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| 215 |
Section 90 |
Liability of partners of firm to pay tax. |
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| 216 |
Section 91 |
Liability of guardians, trustees, etc. |
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| 217 |
Section 92 |
Liability of Court of Wards, etc. |
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| 218 |
Section 93 |
Special provisions regarding liability to pay tax, interest or penalty in certain cases. |
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| 219 |
Section 94 |
Liability in other cases. |
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| 220 |
Section 95 |
Definitions. |
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| 221 |
Section 96 |
Authority for advance ruling. |
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| 222 |
Section 97 |
Application for advance ruling. |
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| 223 |
Section 98 |
Procedure on receipt of application. |
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| 224 |
Section 99 |
Appellate Authority for Advance Ruling. |
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| 225 |
Section 100 |
Appeal to Appellate Authority. |
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| 226 |
Section 101 |
Orders of Appellate Authority. |
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| 227 |
Section 101A |
Constitution of National Appellate Authority for Advance Ruling. |
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| 228 |
Section 101B |
Appeal to National Appellate Authority. |
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| 229 |
Section 101C |
Order of National Appellate Authority. |
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| 230 |
Section 102 |
Rectification of advance ruling. |
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| 231 |
Section 103 |
Section 103. Applicability of advance ruling. |
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| 232 |
Section 104 |
Advance ruling to be void in certain circumstances. |
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| 233 |
Section 105 |
Powers of Authority, Appellate Authority and National Appellate Authority. |
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| 234 |
Section 106 |
Procedure of Authority, Appellate Authority and National Appellate Authority. |
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| 235 |
Section 107 |
Appeals to Appellate Authority. |
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| 236 |
Section 108 |
Powers of Revisional Authority. |
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| 237 |
Section 109 |
Constitution of Appellate Tribunal and Benches thereof. |
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| 238 |
Section 110 |
President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc. |
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| 239 |
Section 111 |
Procedure before Appellate Tribunal. |
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| 240 |
Section 112 |
Appeals to Appellate Tribunal. |
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| 241 |
Section 113 |
Orders of Appellate Tribunal. |
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| 242 |
Section 114 |
Financial and administrative powers of President. |
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| 243 |
Section 115 |
Interest on refund of amount paid for admission of appeal. |
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| 244 |
Section 116 |
Appearance by authorised representative. |
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| 245 |
Section 117 |
Appeal to High Court. |
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| 246 |
Section 118 |
Appeal to Supreme Court. |
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| 247 |
Section 119 |
Sums due to be paid notwithstanding appeal, etc. |
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| 248 |
Section 120 |
Appeal not to be filed in certain cases. |
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| 249 |
Section 121 |
Nonappealable decisions and orders. |
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| 250 |
Section 122 |
Penalty for certain offences. |
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| 251 |
Section 123 |
Penalty for failure to furnish information return. |
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| 252 |
Section 124 |
Fine for failure to furnish statistics. |
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| 253 |
Section 125 |
General penalty. |
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| 254 |
Section 126 |
General disciplines related to penalty. |
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| 255 |
Section 127 |
Power to impose penalty in certain cases. |
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| 256 |
Section 128 |
Power to waive penalty or fee or both. |
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| 257 |
Section 129 |
Detention, seizure and release of goods and conveyances in transit. |
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| 258 |
Section 130 |
Confiscation of goods or conveyances and levy of penalty. |
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| 259 |
Section 131 |
Confiscation or penalty not to interfere with other punishments. |
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| 260 |
Section 132 |
Punishment for certain offences. |
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| 261 |
Section 133 |
Liability of officers and certain other persons. |
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| 262 |
Section 134 |
Cognizance of offences. |
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| 263 |
Section 135 |
Presumption of culpable mental state. |
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| 264 |
Section 136 |
Relevancy of statements under certain circumstances. |
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| 265 |
Section 137 |
Offences by companies. |
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| 266 |
Section 138 |
Compounding of offences. |
|
| 267 |
Section 139 |
Migration of existing taxpayers. |
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| 268 |
Section 140 |
Transitional arrangements for input tax credit. |
|
| 269 |
Section 141 |
Transitional provisions relating to job work. |
|
| 270 |
Section 142 |
Miscellaneous transitional provisions. |
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| 271 |
Section 143 |
Job work procedure. |
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| 272 |
Section 144 |
Presumption as to documents in certain cases. |
|
| 273 |
Section 145 |
Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence. |
|
| 274 |
Section 146 |
Common Portal. |
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| 275 |
Section 147 |
Deemed exports. |
|
| 276 |
Section 148 |
Special procedure for certain processes. |
|
| 277 |
Section 149 |
Goods and services tax compliance rating. |
|
| 278 |
Section 150 |
Obligation to furnish information return. |
|
| 279 |
Section 151 |
Power to call for information. |
|
| 280 |
Section 152 |
Bar on disclosure of information. |
|
| 281 |
Section 153 |
Taking assistance from an expert. |
|
| 282 |
Section 154 |
Power to take samples. |
|
| 283 |
Section 155 |
Burden of proof. |
|
| 284 |
Section 156 |
Persons deemed to be public servants. |
|
| 285 |
Section 157 |
Protection of action taken under this Act. |
|
| 286 |
Section 158 |
Disclosure of information by a public servant. |
|
| 287 |
Section 159 |
Publication of information in respect of persons in certain cases. |
|
| 288 |
Section 160 |
Assessment proceedings, etc., not to be invalid on certain grounds. |
|
| 289 |
Section 161 |
Rectification of errors apparent on the face of record. |
|
| 290 |
Section 162 |
Bar on jurisdiction of civil courts. |
|
| 291 |
Section 163 |
Levy of fee. |
|
| 292 |
Section 164 |
Power of Government to make rules. |
|
| 293 |
Section 165 |
Power to make regulations. |
|
| 294 |
Section 166 |
Laying of rules, regulations and notifications. |
|
| 295 |
Section 167 |
Delegation of powers. |
|
| 296 |
Section 168 |
Power to issue instructions or directions. |
|
| 297 |
Section 168A |
Power of Government to extend time limit in special circumstances. |
|
| 298 |
Section 169 |
Service of notice in certain circumstances. |
|
| 299 |
Section 170 |
Rounding off of tax, etc. |
|
| 300 |
Section 171 |
Antiprofiteering measure. |
|
| 301 |
Section 172 |
Removal of difficulties. |
|
| 302 |
Section 173 |
Amendment of Act 32 of 1994. |
|
| 303 |
Section 174 |
Repeal and saving. |
|
| 304 |
No. Sec |
MEMORANDUM REGARDING DELEGATED LEGISLATION. |
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| 305 |
No. Sec |
STATEMENT OF OBJECTS AND REASONS. |
|
| 306 |
No. Sec |
Notes on clauses. |
|
| 307 |
SCHEDULE I |
SCHEDULE I. |
|
| 308 |
SCHEDULE II |
SCHEDULE II. |
|
| 309 |
SCHEDULE III |
SCHEDULE III. |
|
