Act Text
Chapter1 - PRELIMINARY
Section1 - Short title, extent and commencement
Section2 - See section 1 of UK Act no 22 of 2021
Section3 - The Government shall, by notification, appoint the following classes Officers
Chapter2 - ADMINISTRATION of officers for the purposes of this Act, namely: –– under this
Section4 - (1) The Government may, in addition to the officers as may be Appointment
Section5 - (1) Subject to such conditions and limitations as the Commissioner Powers of
Section6 - (1) Without prejudice to the provisions of this Act, the officers
Section7 - (1) For the purposes of this Act, the expression “supply” includes––
Section8 - The tax liability on a composite or a mixed supply shall be determined Tax liability
Section9 - (1) Subject to the provisions of sub-section
Section10 - (1) Notwithstanding anything to the contrary contained in this Act but Composition
Section11 - (1) Where the Government is satisfied that it is necessary in the public
Section12 - (1) The liability to pay tax on goods shall arise at the time of Time of supply
Section13 - (1) The liability to pay tax on services shall arise at the time of Time of supply
Section14 - Notwithstanding anything contained in section 12 or section 13, the
Section15 - (1) The value of a supply of goods or services or both shall be the Value of
Chapter5 - INPUT TAX CREDIT
Section16 - (1) Every registered person shall, subject to such conditions and
Section17 - (1) Where the goods or services or both are used by the registered person
Section18 - (1) Subject to such conditions and restrictions as may be prescribed–
Section19 - (1) The principal shall, subject to such conditions and restrictions Taking
Section21 - Where the Input Service Distributor distributes the credit in
Section23 - (1) The following persons shall not be liable to registration, Persons not
Section25 - (2) Notwithstanding anything contained in sub-section
Section28 - (1) Every registered person and a person to whom a Unique
Section29 - (1) The proper officer may, either on his own motion or on an
Section30 - (1) Subject to such conditions as may be prescribed, any registered Revocation of
Section31 - (1) A registered person supplying taxable goods shall, Tax invoice
Section32 - (1) A person who is not a registered person shall not collect in
Section33 - Notwithstanding anything contained in this Act or any other law
Section34 - (1) 1[where one or more tax invoices have been issued] for supply of Credit and
Chapter8 - ACCOUNTS AND RECORDS
Section35 - (1) Every registered person shall keep and maintain, at his principal Accounts
Section36 - (1) Every registered person required to keep and maintain books of
Section37 - (1) Every registered person, other than an Input Service Distributor, a
Section38 - (1) Every registered person, other than an Input Service Distributor or a
Section39 - (8) A recipient in whose output tax liability any amount has
Section40 - Every registered person who has made outward supplies in the First Return
Section41 - (1) Every registered person shall, subject to such conditions
Section42 - (1) The details of every inward supply furnished by a
Section43 - (1) The details of every credit note relating to outward supply
Section45 - Every registered person who is required to furnish a return under sub-section
Section46 - Where a registered person fails to furnish a return under section 39 or section
Section47 - (1) Any registered person who fails to furnish the details of outward or
Section48 - (1) The manner of approval of goods and services tax Goods and
Section49 - (1) Every deposit made towards tax, interest, penalty, fee or any other
Section49B - Order of utilisation of input tax credit- Notwithstanding utillisation of
Section50 - (1) Every person who is liable to pay tax in accordance with the
Section51 - (1) Notwithstanding anything to the contrary contained in this Act, the Tax
Section52 - (1) Notwithstanding anything to the contrary contained in this Act, every Collection
Section53 - On utilisation of input tax credit availed under this Act for payment of Transfer of
Section54 - (7) All liabilities of a taxable person under this Act shall be recorded
Section55 - The Government may, on the recommendations of the Council, by
Section56 - If any tax ordered to be refunded under sub-section
Section57 - (6) Notwithstanding anything contained in sub-section
Section58 - (1) All sums credited to the Fund shall be utilised by the Utilisation of
Section59 - Every registered person shall self-assess the taxes payable under Self
Section60 - (1) Subject to the provisions of sub-section
Section61 - (1) The proper officer may scrutinize the return and related Scrutiny of
Section62 - (1) Notwithstanding anything to the contrary contained in
Section63 - Notwithstanding anything to the contrary contained in section
Section64 - (1) The proper officer may, on any evidence showing a tax
Section65 - (1) The Commissioner or any officer authorised by him, by way Audit by tax
Section66 - (1) If at any stage of scrutiny, inquiry, investigation or any other Special audit
Section67 - (1) Where the proper officer, not below the rank of Joint Commissioner, Power of
Section68 - (1) The Government may require the person in charge of a Inspection
Section69 - (1) Where the Commissioner has reasons to believe that a Power to
Section70 - (1) The proper officer under this Act shall have power to
Section71 - (1) Any officer under this Act, authorised by the proper officer Access to
Section72 - (1) All officers of Police, Railways, Customs, and those Officers to
Chapter15 - DEMANDS AND RECOVERY
Section73 - (1) Where it appears to the proper officer that any tax has not
Section74 - (9) Every person who has paid the tax on goods or services or both
Section75 - (1) Where the service of notice or issuance of order is stayed by an
Section76 - (1) Notwithstanding anything to the contrary contained in any order Tax collected
Section77 - (1) A registered person who has paid the central tax and State tax
Section78 - Any amount payable by a taxable person in pursuance of an order Initiation of
Section79 - (1) Where any amount payable by a person to the Government under Recovery of
Section80 - On an application filed by a taxable person, the
Section81 - Where a person, after any amount has become due from him,
Section82 - Notwithstanding anything to the contrary contained in
Section84 - Where any notice of demand in respect of any tax, penalty,
Section85 - (1) Where a taxable person, liable to pay tax under this Act,
Section86 - Where an agent supplies or receives any taxable goods on behalf Liability of
Section87 - (1) When two or more companies are amalgamated or merged in
Section88 - (1) When any company is being wound up whether under the
Section89 - (1) Notwithstanding anything contained in the Companies Act,
Section90 - Notwithstanding any contract to the contrary and any other
Section91 - Where the business in respect of which any tax, interest or
Section92 - Where the estate or any portion of the estate of a taxable
Section93 - (1) Save as otherwise provided in the Insolvency and
Section94 - (1) Where a taxable person is a firm or an association of Liability
Section95 - In this Chapter, unless the context otherwise requires,–
Section96 - (1) The Government shall, by notification, constitute an Constitution of
Section97 - (1) An applicant desirous of obtaining an advance ruling Application for
Section98 - (1) On receipt of an application, the Authority shall cause Procedure on
Section99 - (1) The Government shall, by notification, constitute an
Section100 - (1) The concerned officer, the jurisdictional officer or an applicant Appeal to
Section101 - (1) The Appellate Authority may, after giving the parties to the appeal Orders of
Section101C - (1) The National Appellate Authority may, after giving an
Section102 - The Authority or the Appellate Authority 2[Or the National
Section103 - (1) The advance ruling pronounced by the Authority or the Applicability
Section104 - (1) Where the Authority or the Appellate Authority 1[or the
Section105 - (1) The Authority or the Appellate Authority B 2[Or the
Section107 - (1) Any person aggrieved by any decision or order passed Appeals to
Section108 - (1) Subject to the provisions of section 121 and any rules made Powers of
Section109 - (1) Subject to the provisions of this Chapter, the Goods and
Section110 - The qualifications, appointment, salary and allowances, terms of
Section111 - (1) The Appellate Tribunal shall not, while disposing of any
Section112 - (1) Any person aggrieved by an order passed against him under Appeals to
Section113 - (1) The Appellate Tribunal may, after giving the parties to the Orders of
Section114 - The State President shall exercise such financial and Financial
Section115 - Where an amount paid by the appellant under sub-section
Section116 - (1) Any person who is entitled or required to appear before an
Section117 - (1) Any person aggrieved by any order passed by the State Bench or Appeal to
Section118 - (1) An appeal shall lie to the Supreme Court
Section119 - Notwithstanding that an appeal has been preferred to the High
Section120 - (1) The Commissioner may, on the recommendations of the Appeal not to
Section121 - Notwithstanding anything to the contrary in any provisions of this
Section122 - (1) Where a taxable person who––
Section123 - If a person who is required to furnish an information return under
Section124 - If any person required to furnish any information or return under Fine for
Section125 - Any person, who contravenes any of the provisions of this Act or General
Section126 - (1) No officer under this Act shall impose any penalty for minor
Section127 - Where the proper officer is of the view that a person is liable to a
Section128 - The Government may, by notification, waive in part or full, any
Section130 - The Government may prescribe the manner in which the credit
Section131 - Without prejudice to the provisions contained in the Code of Criminal
Section133 - (1) Where any person engaged in connection with the collection of
Section134 - No court shall take cognizance of any offence punishable under this Cognizance of
Section135 - In any prosecution for an offence under this Act which requires a Presumption
Section136 - A statement made and signed by a person on appearance in response
Section137 - (1) Where an offence committed by a person under this Act is a Offences by
Section138 - (1) Any offence under this Act may, either before or after the Compounding
Section139 - (1) On and from the appointed day, every person registered under any Migration of
Section140 - (1) A registered person, other than a person opting to pay tax under
Section141 - (1) Where any inputs received at a place of business had been
Section142 - (2) Where any semi-finished goods had been despatched from the
ChapterXXI - MISCELLANEOUS hereafter in this section referred to as the Job work
Section143 - (1) A registered person
Section144 - Where any document
Section145 - (1) Notwithstanding anything contained in any other law for the time Admissibility
Section146 - The Government may, on the recommendations of the Council, Common Portal
Section147 - The Government may, on the recommendations of the Council, Deemed Exports
Section148 - The Government may, on the recommendations of the Council, and
Section149 - (1) Every registered person may be assigned a goods and services Goods
Section150 - (1) Any person, being—
Section153 - Any officer not below the rank of Assistant Commissioner may,
Section154 - The Commissioner or an officer authorised by him may take
Section155 - Where any person claims that he is eligible for input tax credit
Section156 - All persons discharging functions under this Act shall be deemed to
Section157 - (1) No suit, prosecution or other legal proceedings shall lie against Protection
Section158 - (1) All particulars contained in any statement made, return Disclosure of
Section159 - (1) If the Commissioner, or any other officer authorised by him in this
Section160 - (1) No assessment, re-assessment, adjudication, review, revision,
Section161 - Without prejudice to the provisions of section 160, and
Section162 - Save as provided in sections 117 and 118, no civil court shall have Bar
Section163 - Wherever a copy of any order or document is to be provided to any Levy of fee
Section164 - (1) The Government may, on the recommendations of the Council, Power of
Section165 - The Government may, by notification, make regulations consistent Power to make
Section166 - Every rule made by the Government, every regulation made by the
Section167 - The Commissioner may, by notification, direct that subject to such Delegation of
Section168 - (1) The Commissioner may, if he considers it necessary or expedient Power to issue
Section169 - (1) Any decision, order, summons, notice or other communication Service of
Section170 - The amount of tax, interest, penalty, fine or any other sum payable,
Section171 - (1) Any reduction in rate of tax on any supply of goods or services or
Section172 - (1) If any difficulty arises in giving effect to any provisions of this Removal of
Section173 - Save as otherwise provided in this Act, on and from the date of Amendment of
Section174 - (1) Save as otherwise provided in this Act, on and from the date of Repeal and
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