Act Text
Chapter1 - PRELIMINARY
Section1 - Short title, extent and commencement
Section2 - In this Act, unless the context otherwise requires,––
Section3 - The Government shall, by notification,appoint the following classes of this Act
Chapter2 - ADMINISTRATION
Section4 - (1)
Section5 - (1)
Section6 - (1)
Chapter3 - LEVY AND COLLECTION OF TAX
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 in on composite
Section9 - (1)
Section10 - (1)
Section11 - (1)
Chapter4 - TIME AND VALUE OF SUPPLY
Section12 - (1)
Section13 - (1)
Section14 - Notwithstanding anything contained in section 12 or section 13, the time of tax in
Section15 - (1)
Chapter5 - INPUT TAX CREDIT
Section16 - (1)
Section17 - (1)
Section18 - (1) Subject to such conditions and restrictions as may be prescribed–
Section19 - (1) The principal shall, subject to such conditions and restrictions as tax credit in
Section20 - (1)
Section21 - Where the Input Service Distributor distributes the credit in contravention Manner of
Section22 - (1) Every supplier making a taxable supply of goods or services or Persons
Section23 - (1)
Section24 - Notwithstanding anything contained in sub-section
Section25 - (1) Every person who is liable to be registered under section 22 or Procedure
Section26 - (1) The grant of registration or the Unique Identity Number under the registration
Section27 - (1) The certificate of registration issued to a casual taxable person or provisions
Section28 - (1) Every registered person and a person to whom a Unique Identity Amendment
Section29 - (1) The proper officer may, either on his own motion or on an application Cancellation filed by the registered person
Section30 - (1) Subject to such conditions as may be prescribed, any registered Revocation
Section31 - (1) A registered person supplying taxable goods shall, before or at the Tax invoice
Section32 - (1) A person who is not a registered person shall not collect in respect Prohibition of
Section33 - Notwithstanding anything contained in this Act or any other law for the Amount of tax
Section34 - (1) Where a tax invoice has been issued for supply of any goods or debit notes
Chapter8 - ACCOUNTS AND RECORDS
Section35 - (1) Every registered person shall keep and maintain, at his principal other records
Section36 - Every registered person required to keep and maintain books of account retention of
Section37 - (1) Every registered person, other than an Input Service Distributor, a details of
Section38 - (1) Every registered person, other than an Input Service Distributor or Furnishing
Section39 - (1) Every registered person, other than an Input Service Distributor or of returns
Section40 - Every registered person who has made outward supplies in the period Return
Section41 - (1) Every registered person shall, subject to such conditions and input tax
Section42 - (1) The details of every inward supply furnished by a registered person reversal and
Section43 - (1) The details of every credit note relating to outward supply furnished reversal and
Section44 - (1) Every registered person, other than an Input Service Distributor, a Annual return
Section45 - Every registered person who is required to furnish a return under sub- Final return
Section46 - Where a registered person fails to furnish a return under section 39 or Notice to
Section47 - (1) Any registered person who fails to furnish the details of outward Levy of late
Section48 - (1) The manner of approval of goods and services tax practitioners, services tax
Section49 - (1) Every deposit made towards tax, interest, penalty, fee or any other tax, interest,
Section50 - (1) Every person who is liable to pay tax in accordance with the delayed
Section51 - (1) Notwithstanding anything to the contrary contained in this Act, the deduction
Section52 - (1) Notwithstanding anything to the contrary contained in this Act, every tax at source
Section53 - On utilisation of input tax credit availed under this Act for payment of input tax
Chapter11 - REFUNDS
Section54 - (7)
Section55 - The Government may, on the recommendations of the Council, by Refund in
Section56 - If any tax ordered to be refunded under sub-section
Section57 - (6) Notwithstanding anything contained in sub-section
Section58 - (1)
Section59 - Every registered person shall self-assess the taxes payable under this Act assessment
Section60 - (1) Subject to the provisions of sub-section
Section61 - (1) The proper officer may scrutinize the return and related particulars Scrutiny of
Section62 - (1) Notwithstanding anything to the contrary contained in section 73 of non-filers
Section63 - Notwithstanding anything to the contrary contained in section 73 or section unregistered
Section64 - (1) The proper officer may, on any evidence showing a tax liability of assessment in
Section65 - (1) The Commissioner or any officer authorised by him, by way of a Audit by tax
Section66 - (1) If at any stage of scrutiny, inquiry, investigation or any other audit
Chapter14 - INSPECTION, SEARCH, SEIZURE AND ARREST
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 conveyance Inspection of
Section69 - (1) Where the Commissioner hasreasons to believe that a person Power to
Section70 - (1)
Section71 - (1) Any officer under this Act, authorised by the proper officer not business
Section72 - (1) All officers of Police, Railways,Customs, and those officers engaged Officers to
Chapter15 - DEMANDS AND RECOVERY
Section73 - (1) Where it appears to the proper officer that any tax has not been Determination
Section74 - (9)
Section75 - (1) Where the service of notice or issuance of order is stayed by an General
Section76 - (1) Notwithstanding anything to the contrary contained in any order or but not paid
Section77 - (1) A registered person who has paid the central tax and State tax on a Tax
Section78 - Any amount payable by a taxable person in pursuance of an order passed recovery
Section79 - (13) Where any penalty is imposed under section 73 or section 74, no
Section80 - On an application filed by a taxable person, the Commissioner may, for tax and other
Section81 - Where a person, after any amount has become due from him, creates a Transfer of
Section82 - Notwithstanding anything to the contrary contained in any law for the Tax to be first
Section83 - (1) Where during the pendency of any proceedings under section 62 Provisional
Section84 - Where any notice of demand in respect of any tax, penalty, interest or Continuation
Chapter16 - LIABILITY TO PAY IN CERTAIN CASES
Section85 - (1) Where a taxable person, liable to pay tax under this Act, transfers case of
Section86 - Where an agent supplies or receives any taxable goods on behalf of his agent and
Section87 - (1) When two or more companies are amalgamated or mergedin case of
Section88 - (1) When any company is being wound up whether under the orders Liability in
Section89 - (1) Notwithstanding anything contained in the Companies Act, 2013, Liability of
Section90 - Notwithstanding any contract to the contrary and any other law for the partners of
Section91 - Where the business in respect of which any tax, interest or penalty is guardians,
Section92 - Where the estate or any portion of the estate of a taxable person owning Court of
Section93 - (1) Save as otherwise provided in the Insolvency and Bankruptcy Code, Special
Section94 - (1)
Section95 - In this Chapter, unless the context otherwise requires,–
Section96 - (1)
Section97 - (1) An applicant desirous of obtaining an advance ruling under this for advance
Section98 - (1) On receipt of an application, the Authority shall cause a copy thereof receipt of
Section99 - The Government shall, by notification, constitute an Authority to be known Constitution
Section100 - (1) The concerned officer, the jurisdictional officer or an applicant Appeal to the
Section101 - (1)
Section102 - The Authority or the Appellate Authority may amend any order passed of advance
Section103 - (1)
Section104 - (1) Where the Authority or the Appellate Authority finds that advance Advance
Section105 - (1)
Section106 - The Authority or the Appellate Authority shall, subject to the provisions Authority and
Section107 - (1) Any person aggrieved by any decision or order passed under this Appellate
Section108 - (1) Subject to the provisions of section 121 and any rules made Revisional
Section109 - (1) Subject to the provisions of this Chapter, the Goods and Services Appellate
Section110 - The qualifications, appointment, salary and allowances, terms of office, Members of
Section111 - (1) The Appellate Tribunal shall not, while disposing of any proceedings 5 of
Section112 - (1) Any person aggrieved by an order passed against him under section Appeals to
Section113 - (1) The Appellate Tribunal may, after giving the parties to the appeal Appellate
Section114 - The State President shall exercise such financial and administrative powers Financial and
Section115 - Where an amount paidby the appellant under sub-section
Section116 - (1) Any person who is entitled or required to appear before an officer by authorised
Section117 - (1) Any person aggrieved by any order passed by the State Bench or Appeal to
Section118 - (1)
Section119 - Notwithstanding that an appeal has been preferred to the High Court or Sums due to
Section120 - (1) The Commissioner may, on the recommendations of the Council, Appeal not to
Section121 - Notwithstanding anything to the contrary in any provisions of this Act, Non
Section122 - (1)
Section123 - If a person who is required to furnish an information return under section failure to
Section124 - If any person required to furnish any information or return under to furnish
Section125 - Any person, who contravenes any of the provisions of this Act or any General rules made thereunder for which no penalty
Section126 - (1) No officer under this Act shall impose any penalty for minor General
Section127 - Where the proper officer is of the view that a person is liable to a penalty impose
Section128 - The Government may, by notification, waive in part or full, any penalty waive penalty
Section129 - (1) Notwithstanding anything contained in this Act, where any person seizure and
Section130 - (6) The Government may prescribe the manner in which the credit
Section131 - Without prejudice to the provisions contained in the Code of Criminal 2 of
Section132 - (1)
Section133 - (1) Where any person engaged in connection with the collection of Liability of
Section134 - No court shall take cognizance of any offence punishable under this Act Cognizance of
Section135 - In any prosecution for an offence under this Act which requires a culpable Presumption
Section136 - A statement made and signed by a person on appearance in response to statements
Section137 - (1) Where an offence committed by a person under this Act is a Companies
Section138 - (1) Any offence under this Act may, either before or after the institution Compounding
Chapter20 - TRANSITIONAL PROVISIONS
Section139 - (1) On and from the appointed day, every person registered under any of existing tax
Section140 - (1) A registered person, other than a person opting to pay tax under arrangements
Section141 - (1) Where any inputs received at a place of business had been Transitional
Section142 - (2)
Section143 - (1) A registered person
ChapterXXI - MISCELLANEOUS hereafter in this section referred to as the Job work
Section144 - Where any document- as to documents in certain cases
Section145 - (1) Notwithstanding anything contained in any other law for the time Admissibility
Section146 - The Government may, on the recommendations of the Council, notify Portal
Section147 - The Government may, on the recommendations of the Council, notify Exports
Section148 - The Government may, on the recommendations of the Council, and subject procedure for
Section149 - (1) Every registered person may be assigned a goods and services tax services tax
Section150 - (1)
Section151 - (1) The Commissioner may, if he considers that it is necessary so to collect
Section152 - (1) No information of any individual return or part thereof with respect disclosure of
Section153 - Any officer not below the rank of Assistant Commissioner may, having Taking
Section154 - The Commissioner or an officer authorised by him may take samples of Power to take
Section155 - Where any person claims that he is eligible for input tax credit under this Burden of
Section156 - All persons discharging functions under this Act shall be deemed to be Persons
Section157 - (1) No suit, prosecution or other legal proceedings shall lie against the Protection of
Section158 - (1) All particulars contained in any statement made, return furnished Disclosure of
Section159 - (1) If the Commissioner, or any other officer authorised by him in this Publication of
Section160 - (1) No assessment, re-assessment, adjudication, review, revision, Assessment
Section161 - Without prejudice to the provisions of section 160, and notwithstanding of errors
Section162 - Save as provided in sections117 and 118, no civil court shall have jurisdiction of
Section163 - Wherever a copy of any order or document is to be provided to any
Section164 - (1)
Section165 - The Governmentmay, by notification, make regulations consistent with Power to
Section166 - Every rule made by the Government, every regulation made by the Laying of
Section167 - The Commissioner may, by notification, direct that subject to such Delegation of
Section168 - The Commissioner may, if he considers it necessary or expedient so to Power to issue
Section169 - (1)
Section170 - The amount of tax, interest, penalty, fine or any other sum payable, and of tax etc
Section171 - (1) Any reduction in rate of tax on any supply of goods or services or Anti
Section172 - (1)
Section173 - Save as otherwise provided in this Act, on and from the date of Amendment substitutions,
Section174 - (1)
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