List of all sections of GST, All Sections of Goods and Service Tax
List of all sections of GST, All Sections of Goods and Service Tax. List of GST All Sections. Download GST Complete Section List in PDF Format. Check List of All GST Sections in Easy Way. Check list of GST Section as per GST Model Law. Check Complete list of all Sections of Goods and Service Tax, we try to provide complete analysis of all GST Sections, Please click on Section Number and Find all details for that section. Now scroll down below n check full list of GST Sections. GST Registration Process is also started, please check GST Registration Process from following article…
List of all sections of GST, All Sections of Goods and Service Tax
Section 1 – Short Title, extent and commencement
Section 2 – Definitions
Section 3 – Meaning and Scope of Supply
Section 4 – Classes of officers under the CGST & SGST Act
Section 5 – Appointment of officers under the CGST & SGST Act
Section 6 – Powers of officers under the CGST & SGST Act
Section 7 – Powers of SGST/CGST officers under the Act
Section 8 – Levy and Collection of Central/State Goods and Services Tax
Section 9 – Composition Levy
Section 10 – Taxable person
Section 11 – Power to grant Exemption
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
Section 16 – Eligibility and conditions for taking input tax credit
Section 17 – Apportionment of credit and blocked credits
Section18 – Availability of credit in special circumstances
Section 19 – Recovery of Input Tax Credit and Interest thereon
Section 20 – Taking input tax credit in respect of inputs sent for job work
Section 21 – Manner of distribution of credit by Input Service Distributor
Section 22 – Manner of recovery of credit distributed in excess
Section 23 – Registration under GST Model Law
Section 24 – Special provisions relating to casual taxable person and non-resident taxable person
Section 25 – Amendment of Registration
Section 26 – Cancellation of Registration
Section 27 -Revocation of cancellation of registration
Section 28 – Tax invoice under GST Model Law
Section 29 – Tax not to be collected by unregistered taxable person
Section 30 – Amount of tax to be indicated in tax invoice and other documents
Section 31 – Credit and debit notes
Section 32 – Furnishing details of outward supplies
Section 33 – Furnishing details of inward supplies
Section 34 – Returns under GST Model Law
Section 35 – First Return under GST Model Law
Section 36 – Claim of input tax credit and provisional acceptance thereof
Section 37 – Matching, reversal and reclaim of input tax credit
Section 38 – Matching, reversal and reclaim of reduction in output tax liability
Section 39 – Annual return under GST Model Law
Section 40 – Final return under GST Model Law
Section 41 – Notice to return defaulters
Section 42 – Levy of late fee
Section 43 – Tax Return Preparers
Section 44 – Payment of tax, interest, penalty and other amounts
Section 45 – Interest on delayed payment of tax
Section 46 – Tax deduction at source
Section 47 – Transfer of input tax credit
Section 48 – Refund of tax under GST Model Law
Section 49 – Refund in certain cases
Section 50 – Interest on delayed refunds
Section 51 – Consumer Welfare Fund
Section 52 – Utilization of the Fund
Section 53 – Accounts and other records
Section 54 – Period of retention of accounts.
Section 55 – Special procedure for removal of goods for certain purposes
Section 56 – Collection of tax at source
Section 57 – Self-Assessment
Section 58 – Provisional Assessment
Section 59 – Scrutiny of returns
Section 60 – Assessment of non-filers of returns
Section 61 – Assessment of unregistered persons
Section 62 – Summary assessment in certain special cases
Section 63 – Audit by tax authorities
Section 64 – Special audit
Section 65 – Power of CAG to call for information
Section 66 – Determination of tax not paid or short paid or utilized for any reason other than fraud
Section 67 – Determination of tax not paid or short paid or input tax credit wrongly availed or utilized by reason of fraud
Section 68 – General provisions relating to determination of tax
Section 69 – Tax collected but not deposited
Section 70 – Tax wrongfully collected and deposited
Section 71 – Initiation of recovery proceedings
Section 72 – Recovery of tax
Section 73 – Bar on recovery proceedings
Section 74 – Payment of tax and other amount in installments
Section 75 – Transfer of property to be void in certain cases
Section 76 – Tax to be first charge on property
Section 77 – Provisional attachment to protect revenue in certain cases
Section 78 – Continuation and validation of certain recovery proceedings
Section 79 – Power of inspection, search and seizure
Section 80 – Inspection of goods in movement
Section 81 – Power to arrest
Section 82 – Power to summon persons to give evidence and produce documents
Section 83 – Access to business premises
Section 84 – Officers required to assist CGST/SGST officers
Section 85 – Offences and penalties
Section 86 – General penalty
Section 87 – General disciplines related to penalty
Section 88 – Power of Adjudication
Section 89 – Detention and release of goods and conveyances in transit
Section 90 – Confiscation of goods or conveyances and levy of penalty
Section 91 – Confiscation or penalty not to interfere with other punishments
Section 92 – Prosecution under GST Model Law
Section 93 – Cognizance of offences
Section 94 – Presumption of culpable mental state
Section 95 – Relevancy of statements under certain circumstances
Section 96 – Offences by Companies and certain other persons
Section 97 – Compounding of offences
Section 98 – Appeals to First Appellate Authority
Section 99 – Revisional powers of Chief Commissioner or Commissioner
Section 100 – Constitution of the National Appellate Tribunal
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
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
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, trustee’s 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
Section 116 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 purchases of goods and/or Services
Section 122 Drawl of Samples
Section 123 Burden of Proof
Section 124 Persons discharging functions under the Act 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 proceeding, 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 lying of Rules before Parliament/State Legislature
Section 140 Repeal and saving
Section 141 General provision –all officers under existing Act (Central/States) will be appointed as GST officers.
Section 142 Migration of existing taxpayers to GST
Section 143 Amount of Cenvat credit carried forward in a return to 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 situation
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 proceeding
Section 158 Treatment of the amount recovered or refunded pursuance 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 bases returned on or after appointed day
Section 162E Deduction
Section 2 – Definitions
Section 3 – Meaning and Scope of Supply
Section 4 – Classes of officers under the CGST & SGST Act
Section 5 – Appointment of officers under the CGST & SGST Act
Section 6 – Powers of officers under the CGST & SGST Act
Section 7 – Powers of SGST/CGST officers under the Act
Section 8 – Levy and Collection of Central/State Goods and Services Tax
Section 9 – Composition Levy
Section 10 – Taxable person
Section 11 – Power to grant Exemption
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
Section 16 – Eligibility and conditions for taking input tax credit
Section 17 – Apportionment of credit and blocked credits
Section18 – Availability of credit in special circumstances
Section 19 – Recovery of Input Tax Credit and Interest thereon
Section 20 – Taking input tax credit in respect of inputs sent for job work
Section 21 – Manner of distribution of credit by Input Service Distributor
Section 22 – Manner of recovery of credit distributed in excess
Section 23 – Registration under GST Model Law
Section 24 – Special provisions relating to casual taxable person and non-resident taxable person
Section 25 – Amendment of Registration
Section 26 – Cancellation of Registration
Section 27 -Revocation of cancellation of registration
Section 28 – Tax invoice under GST Model Law
Section 29 – Tax not to be collected by unregistered taxable person
Section 30 – Amount of tax to be indicated in tax invoice and other documents
Section 31 – Credit and debit notes
Section 32 – Furnishing details of outward supplies
Section 33 – Furnishing details of inward supplies
Section 34 – Returns under GST Model Law
Section 35 – First Return under GST Model Law
Section 36 – Claim of input tax credit and provisional acceptance thereof
Section 37 – Matching, reversal and reclaim of input tax credit
Section 38 – Matching, reversal and reclaim of reduction in output tax liability
Section 39 – Annual return under GST Model Law
Section 40 – Final return under GST Model Law
Section 41 – Notice to return defaulters
Section 42 – Levy of late fee
Section 43 – Tax Return Preparers
Section 44 – Payment of tax, interest, penalty and other amounts
Section 45 – Interest on delayed payment of tax
Section 46 – Tax deduction at source
Section 47 – Transfer of input tax credit
Section 48 – Refund of tax under GST Model Law
Section 49 – Refund in certain cases
Section 50 – Interest on delayed refunds
Section 51 – Consumer Welfare Fund
Section 52 – Utilization of the Fund
Section 53 – Accounts and other records
Section 54 – Period of retention of accounts.
Section 55 – Special procedure for removal of goods for certain purposes
Section 56 – Collection of tax at source
Section 57 – Self-Assessment
Section 58 – Provisional Assessment
Section 59 – Scrutiny of returns
Section 60 – Assessment of non-filers of returns
Section 61 – Assessment of unregistered persons
Section 62 – Summary assessment in certain special cases
Section 63 – Audit by tax authorities
Section 64 – Special audit
Section 65 – Power of CAG to call for information
Section 66 – Determination of tax not paid or short paid or utilized for any reason other than fraud
Section 67 – Determination of tax not paid or short paid or input tax credit wrongly availed or utilized by reason of fraud
Section 68 – General provisions relating to determination of tax
Section 69 – Tax collected but not deposited
Section 70 – Tax wrongfully collected and deposited
Section 71 – Initiation of recovery proceedings
Section 72 – Recovery of tax
Section 73 – Bar on recovery proceedings
Section 74 – Payment of tax and other amount in installments
Section 75 – Transfer of property to be void in certain cases
Section 76 – Tax to be first charge on property
Section 77 – Provisional attachment to protect revenue in certain cases
Section 78 – Continuation and validation of certain recovery proceedings
Section 79 – Power of inspection, search and seizure
Section 80 – Inspection of goods in movement
Section 81 – Power to arrest
Section 82 – Power to summon persons to give evidence and produce documents
Section 83 – Access to business premises
Section 84 – Officers required to assist CGST/SGST officers
Section 85 – Offences and penalties
Section 86 – General penalty
Section 87 – General disciplines related to penalty
Section 88 – Power of Adjudication
Section 89 – Detention and release of goods and conveyances in transit
Section 90 – Confiscation of goods or conveyances and levy of penalty
Section 91 – Confiscation or penalty not to interfere with other punishments
Section 92 – Prosecution under GST Model Law
Section 93 – Cognizance of offences
Section 94 – Presumption of culpable mental state
Section 95 – Relevancy of statements under certain circumstances
Section 96 – Offences by Companies and certain other persons
Section 97 – Compounding of offences
Section 98 – Appeals to First Appellate Authority
Section 99 – Revisional powers of Chief Commissioner or Commissioner
Section 100 – Constitution of the National Appellate Tribunal
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
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
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, trustee’s 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
Section 116 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 purchases of goods and/or Services
Section 122 Drawl of Samples
Section 123 Burden of Proof
Section 124 Persons discharging functions under the Act 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 proceeding, 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 lying of Rules before Parliament/State Legislature
Section 140 Repeal and saving
Section 141 General provision –all officers under existing Act (Central/States) will be appointed as GST officers.
Section 142 Migration of existing taxpayers to GST
Section 143 Amount of Cenvat credit carried forward in a return to 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 situation
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 proceeding
Section 158 Treatment of the amount recovered or refunded pursuance 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 bases returned on or after appointed day
Section 162E Deduction