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Goods and Services Tax

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Section 2 of CGST Act :- Definitions

02 December, 2024
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Section 3 of CGST Act i.e Officers under this Act.

02 December, 2024
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Section 4 of CGST Act : Appointment of Officers

09 December, 2024
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Section 1 of CGST Act : Short title, extent and commencement

02 December, 2024
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Section 5 of CGST Act :- Powers of officers

11 December, 2024
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Section 6 of CGST Act :- Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances.

11 December, 2024
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Section 7 of CGST Act :- SCOPE OF SUPPLY

11 December, 2024
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Section 8 of CGST Act :- Tax liability on composite and mixed supplies

11 December, 2024
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Section 9 of CGST Act :- Levy and collection

07 April, 2020
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Section 10 of CGST Act :- Composition levy

27 April, 2020
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Section 11 of CGST Act :- Power to grant Exemption from Tax

11 December, 2024
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Section 12 of CGST Act :- Time of Supply of Goods

03 May, 2020
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Section 13 of CGST Act :- Time of Supply of Services

04 May, 2020
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Section 14 of CGST Act :- Change in rate of tax in respect of supply of goods or services

04 May, 2020
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Section 15 of CGST Act :- Value of Taxable Supply

05 May, 2020
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Section 16 of CGST Act :- Eligibility and Conditions for Taking Input Tax Credit

12 March, 2021
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Section 17 of CGST Act :- Apportionment of Credit and Blocked Credits

02 June, 2022
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Section 18 of CGST Act :- Availability of credit in special circumstances

12 December, 2024
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Section 19 of CGST Act :- Taking Input Tax Credit in respect of Inputs and Capital Goods Sent for Job Work

12 December, 2024
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Section 20 of CGST Act :- Manner of distribution of credit by Input Service Distributor

12 December, 2024
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Section 21 of CGST Act :- Manner of recovery of credit distributed in excess

12 December, 2024
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Section 22 of CGST Act :- Registration

21 April, 2022
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Section 23 of CGST Act :- Persons not liable for registration

24 September, 2021
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Section 24 of CGST Act :- Compulsory Registration in Certain Cases

07 April, 2020
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Section 25 of CGST Act :- Procedure for Registration

29 September, 2021
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Section 26 :- Deemed registration

30 September, 2021
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Section 27 of CGST Act :- Special Provisions Relating to Casual Taxable Person and Non-Resident taxable Person

02 October, 2021
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Section 28 :- Amendment of Registration

07 October, 2021
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Section 29 of CGST Act :- Cancellation [or Suspension] of Registration

13 December, 2024
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Section 30 :- Revocation of Cancellation of Registration

07 October, 2021
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Section 31 of CGST Act :- Tax Invoice

12 February, 2022
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Section 31A of CGST Act :- Facility of digital payment to recipient.

13 December, 2024
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Section 32 :- Prohibition of Unauthorised Collection of Tax

08 October, 2021
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Section 33 of CGST Act :- Amount of Tax to be Indicated in Tax Invoice and Other Documents

12 October, 2021
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Section 34 of CGST Act :- Credit and Debit Notes

13 December, 2024
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Section 35 of CGST Act :- Accounts and Other Records

12 October, 2021
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Section 36 of CGST Act :- Period of retention of accounts

12 October, 2021
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Section 37 of CGST Act :- Furnishing Details of Outward Supplies

01 November, 2021
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Section 38 of CGST Act :- Communication of Details of inward supplies and the input tax credit

28 October, 2021
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Section 39 of CGST Act :- Furnishing of Returns

02 December, 2021
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Section 40 of CGST Act :- First Return

01 November, 2021
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Section 41 of CGST Act :- Availment of the input tax credit

01 November, 2021
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Section 42 of CGST Act :- Matching, Reversal and Reclaim of Input Tax Credit

13 December, 2024
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Section 43 of CGST Act :- Matching, Reversal and Reclaim of Reduction in Output Tax Liability

13 December, 2024
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Section 43A of CGST Act :- Procedure for furnishing return and availing input tax credit

13 December, 2024
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Section 44 of CGST Act :- Annual Return

14 December, 2024
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Section 45 of CGST Act :- Final Return

02 November, 2021
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Section 46 of CGST Act :- Notice to Return Defaulters

02 November, 2021
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Section 47 of CGST Act :- Levy of Late Fee

14 December, 2024
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Section 48 of CGST Act :- Goods and Services Tax Practitioners

02 November, 2021
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Section 49 of CGST Act :- Payment of Tax, Interest, Penalty and Other Amounts

14 December, 2024
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Section 49A of CGST Act :- Utilisation of Input Tax Credit Subject to Certain Conditions

14 December, 2024
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Section 49B of CGST Act :- Order of Utilisation of Input Tax Credit

14 December, 2024
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Section 50 of CGST Act :- Interest on Delayed Payment of Tax

14 December, 2024
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Section 51 of CGST Act :- Tax Deduction at Source

18 April, 2020
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Section 52 of CGST Act :- Collection of tax at source

20 April, 2020
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Section 53 of CGST Act :- Transfer of input tax credit

14 December, 2024
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Section 53A of CGST Act :- Transfer of certain amounts

14 December, 2024
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Section 54 of CGST Act :- Refund of Tax

14 December, 2024
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Section 55 of CGST Act :- Refund in certain cases

14 December, 2024
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Section 56 of CGST Act :- Interest on delayed refunds

14 December, 2024
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Section 57 of CGST Act :- Consumer Welfare Fund

02 November, 2021
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Section 58 of CGST Act :- Utilisation of Fund

02 November, 2021
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Section 59 of CGST Act :- Self-assessment

02 November, 2021
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Section 60 of CGST Act :- Provisional assessment

15 December, 2024
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Section 61 of CGST Act :- Scrutiny of returns

15 December, 2024
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Section 62 of CGST Act :- Assessment of non-filers of returns

15 December, 2024
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Section 63 of CGST Act :- Assessment of unregistered persons

02 November, 2021
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Section 64 of CGST Act :- Summary Assessment in Certain Special Cases

15 December, 2024
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Section 65 of CGST Act :- Audit by tax authorities

15 December, 2024
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Section 66 of CGST Act :- Special Audit

15 December, 2024
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Section 67 of CGST Act :- Power of Inspection, Search and seizure

22 February, 2020
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Section 68 of CGST Act :- Inspection of goods in movement

15 December, 2024
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Section 69 of CGST Act :- Power to Arrest

15 December, 2024
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Section 70 of CGST Act :- Power to summon persons to give evidence and produce documents

02 November, 2021
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Section 71 of CGST Act :- Access to business premises

15 December, 2024
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Section 72 of CGST Act :- Officers to Assist Proper Officers

02 November, 2021
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Section 73 of CGST Act :- Determination of Tax, “pertaining to the period up to financial year 2023-24”, 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.

15 December, 2024
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Section 74 of CGST Act :- Determination of Tax, “pertaining to the period up to financial year 2023-24”, 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.

16 December, 2024
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Section 74A of CGST Act :- Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason pertaining to Financial Year 2024-25 onward.

16 December, 2024
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Section 75 of CGST Act :- General provisions relating to determination of tax

16 December, 2024
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Section 76 of CGST Act :- Tax Collected but not Paid to Government

16 December, 2024
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Section 77 of CGST Act :- Tax wrongfully collected and paid to Central Government or State Government

16 December, 2024
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Section 78 of CGST Act :- Initiation of recovery proceedings

16 December, 2024
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Section 79 of CGST Act :- Recovery of tax

16 December, 2024
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Section 80 of CGST Act :- Payment of tax and other amount in instalments

16 December, 2024
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Section 81 of CGST Act :- Transfer of Property to be Void in Certain Cases

16 December, 2024
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Section 82 of CGST Act :- Tax to be First Charge on Property

16 December, 2024
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Section 83 of CGST Act :- Provisional Attachment to Protect Revenue in Certain Cases

16 December, 2024
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Section 84 of CGST Act :- Continuation and Validation of Certain Recovery Proceedings

30 December, 2022
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Section 85 of CGST Act :- Liability in Case of Transfer of Business

16 December, 2024
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Section 86 of CGST Act :- Liability of agent and principal

16 December, 2024
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Section 87 of CGST Act :- Liability in Case of Amalgamation or Merger of Companies

16 December, 2024
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Section 88 of CGST Act :- Liability in case of company in liquidation

16 December, 2024
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Section 89 of CGST Act :- Liability of directors of private company

06 December, 2022
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Section 90 of CGST Act :- Liability of Partners of Firm to Pay Tax

16 December, 2024
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Section 91 of CGST Act :- Liability of Guardians, Trustees, etc

16 December, 2024
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Section 92 of CGST Act :- Liability of Court of Wards, etc

16 December, 2024
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Section 93 of CGST Act :- Special Provisions Regarding Liability to Pay Tax, Interest or Penalty in Certain Cases

16 December, 2024
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Section 94 of CGST Act :- Liability in Other Cases

16 December, 2024
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Section 95 of CGST Act :- Definitions of Advance Ruling

17 December, 2024
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Section 96 of CGST Act :- Authority for Advance Ruling

17 December, 2024
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Section 97 of CGST Act :- Application for Advance Ruling

17 December, 2024
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Section 98 of CGST Act :- Procedure on receipt of application

17 December, 2024
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Section 99 of CGST Act :- Appellate Authority for Advance Ruling

17 December, 2024
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Section 100 of CGST Act :- Appeal to Appellate Authority

17 December, 2024
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Section 101 of CGST Act :- Orders of Appellate Authority

17 December, 2024
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Section 101A of CGST Act :- Constitution of National Appellate Authority for Advance Ruling

17 December, 2024
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Section 101B of CGST Act :- Appeal to National Appellate Authority

17 December, 2024
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Section 101C of CGST Act :- Order of National Appellate Authority

17 December, 2024
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Section 102 of CGST Act :- Rectification of advance ruling

17 December, 2024
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Section 103 of CGST Act :- Applicability of Advance Ruling

17 December, 2024
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Section 104 of CGST Act :- Advance ruling to be void in certain circumstances

17 December, 2024
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Section 105 of CGST Act :- Powers of Authority, Appellate Authority and the National Appellate Authority

17 December, 2024
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Section 106 of CGST Act :- Procedure of Authority, Appellate Authority and National Appellate Authority

17 December, 2024
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Section 107 of CGST Act :- Appeals to Appellate Authority

18 December, 2024
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Section 108 of CGST Act :- Powers of Revisional Authority

18 December, 2024
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Section 109 of CGST Act :- Constitution of Appellate Tribunal and Benches thereof.

18 December, 2024
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Section 111 of CGST Act :- Procedure before Appellate Tribunal

18 December, 2024
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Section 112 of CGST Act :- Appeals to Appellate Tribunal

18 December, 2024
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Section 113 of CGST Act :- Orders of Appellate Tribunal

18 December, 2024
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Section 114 of CGST Act :- Financial and administrative powers of President

18 December, 2024
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Section 115 of CGST Act :- Interest on refund of amount paid for admission of appeal

18 December, 2024
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In recusandae Cumqu

19 December, 2024
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Section 116 of CGST Act :- Appearance by authorised representative

23 December, 2024