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Section 129 of CGST Act :- Detention, seizure and release of goods and conveyances in transit

21 February, 2020
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Section 67 of CGST Act :- Power of Inspection, Search and seizure

22 February, 2020
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Section 130 of CGST Act :- Confiscation of goods or conveyances and levy of penalty

28 February, 2020
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Section 7 of CGST Act i.e. Defination of Supply read with circulars and amendments as applicable till date

31 March, 2020
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Section 9 of CGST Act :- Levy and collection

07 April, 2020
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Section 24 of CGST Act :- Compulsory Registration in Certain Cases

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

27 April, 2020
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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 23 of CGST Act :- Persons not liable for registration

24 September, 2021
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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 30 :- Revocation of Cancellation of Registration

07 October, 2021
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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 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 38 of CGST Act :- Communication of Details of inward supplies and the input tax credit

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

01 November, 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 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 48 of CGST Act :- Goods and Services Tax Practitioners

02 November, 2021
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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 63 of CGST Act :- Assessment of unregistered persons

02 November, 2021
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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 72 of CGST Act :- Officers to Assist Proper Officers

02 November, 2021
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Section 39 of CGST Act :- Furnishing of Returns

02 December, 2021
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Section 31 of CGST Act :- Tax Invoice

12 February, 2022
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Section 22 of CGST Act :- Registration

21 April, 2022
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Meaning of Consideration as per CGST Act Section 2(31)

13 May, 2022
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Section 2(17) of CGST Act i.e. Definition of Business as per CGST Act

13 May, 2022
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Section 2(84) of CGST Act i.e Definition of Person

13 May, 2022
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Article on Taxability of Unincorporated Associations (Read with Schedule 2, Section 7(1)(aa), Section 2(17), Section 2(84) of CGST Act

14 May, 2022
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Section 2(119) of CGST Act i.e Definition of Works Contract

19 May, 2022
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Definition of Goods Section 2(52), Definition of Services Section 2(102)

23 May, 2022
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Meaning and Definition of Actionable Claims and complete Article on its GST Taxability

23 May, 2022
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Meaning of Money as per CGST Act i.e Section 2(75) of CGST Act

23 May, 2022
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Section 17 of CGST Act :- Apportionment of Credit and Blocked Credits

02 June, 2022
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Section 89 of CGST Act :- Liability of directors of private company

06 December, 2022
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Section 2(93): Meaning of Recipient of Supply of Goods or Services or both

23 December, 2022
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Section 2(96): Meaning of Removal

23 December, 2022
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Section 2(105) Meaning of Supplier as per CGST Act

23 December, 2022
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Section 2(118): Meaning of Voucher

23 December, 2022
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Section 171 of CGST Act :- Antiprofiteering Measure

24 December, 2022
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Section 84 of CGST Act :- Continuation and Validation of Certain Recovery Proceedings

30 December, 2022
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Section 7 of IGST Act, 2017 i.e., Inter State Supply

19 January, 2023
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Section 8 of IGST Act, 2017 i.e., Intra-State Supply

19 January, 2023
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Section 2(5) & Section 2(6) of IGST Act,2017 i.e., Export of Goods and Service

19 January, 2023
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Section 2(10) & Section 2(11) of IGST Act, 2017 i.e., Import of goods and Service

19 January, 2023
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Section 9 of IGST Act i.e., Supplies in territorial waters

24 January, 2023
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Section 10 of IGST Act, 2017 i.e., Place of supply of goods other than supply of goods imported into, or exported from India.

25 January, 2023
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Section 11 of IGST Act, 2017 i.e., Place of supply of goods imported into, or exported from India.

25 January, 2023
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Section 12 of IGST Act, 2017 i.e., Place of supply of services where location of supplier and recipient is in India.

27 January, 2023
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Section 1 of CGST Act : Short title, extent and commencement

02 December, 2024
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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 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 11 of CGST Act :- Power to grant Exemption from Tax

11 December, 2024
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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 29 of CGST Act :- Cancellation [or Suspension] of Registration

13 December, 2024
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Section 31A of CGST Act :- Facility of digital payment to recipient.

13 December, 2024
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Section 34 of CGST Act :- Credit and Debit Notes

13 December, 2024
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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 47 of CGST Act :- Levy of Late Fee

14 December, 2024
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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 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 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 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 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 71 of CGST Act :- Access to business premises

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

23 December, 2024
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Section 117 of CGST Act :- Appeal to High Court

24 December, 2024
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Section 118 of CGST Act :- Appeal to Supreme Court

24 December, 2024
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Section 119 of CGST Act :- Sums due to be paid notwithstanding appeal, etc

24 December, 2024
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Section 120 of CGST Act :- Appeal not to be filed in certain cases

24 December, 2024
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Section 121 of CGST Act :- Non-appealable decisions and orders

24 December, 2024
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Section 122 of CGST Act :- Penalty for certain offences

24 December, 2024
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Section 122A of CGST Act :- Penalty for failure to register certain machines used in manufacture of goods as per special procedure

24 December, 2024
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Section 123 of CGST Act :- Penalty for failure to furnish information return

24 December, 2024
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Section 124 of CGST Act :- Fine for failure to furnish statistics

24 December, 2024
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Section 125 of CGST Act :- General penalty

24 December, 2024
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Section 126 of CGST Act :- General disciplines related to penalty

24 December, 2024
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Section 127 of CGST Act :- Power to impose penalty in certain cases

24 December, 2024
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Section 128 of CGST Act :- Power to waive penalty or fee or both

24 December, 2024
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Section 128A of CGST Act :- Waiver of interest or penalty or both relating to demands raised under section 73, for certain tax periods.

24 December, 2024
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Section 131 of CGST Act :- Confiscation or Penalty not to Interfere with Other Punishments

24 December, 2024
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Section 132 of CGST Act :- Punishment for Certain Offences

24 December, 2024
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Section 133 of CGST Act :- Liability of Officers and Certain Other Persons

24 December, 2024
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Section 134 of CGST Act :- Cognizance of Offences

24 December, 2024
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Section 135 of CGST Act :- Presumption of Culpable Mental State

24 December, 2024
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Section 136 of CGST Act :- Relevancy of statements under certain circumstances

25 December, 2024
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Section 137 of CGST Act :- Offences by companies

25 December, 2024
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Section 138 of CGST Act :- Compounding of offences

25 December, 2024
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Section 139 of CGST Act :- Migration of existing taxpayers

25 December, 2024
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Section 140 of CGST Act :- Transitional arrangements for input tax credit

25 December, 2024
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Section 141 of CGST Act :- Transitional provisions relating to job work

25 December, 2024
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Section 142 of CGST Act :- Miscellaneous transitional provisions

25 December, 2024
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Section 143 of CGST Act :- Job work procedure

25 December, 2024
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Section 144 of CGST Act :- Presumption as to documents in certain cases

25 December, 2024
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Section 145 of CGST Act :- Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence

25 December, 2024
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Section 146 of CGST Act :- Common Portal

25 December, 2024
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Section 147 of CGST Act :- Deemed exports

25 December, 2024
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Section 148 of CGST Act :- Special procedure for certain processes

25 December, 2024
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Section 149 of CGST Act :- Goods and services tax compliance rating

25 December, 2024
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Section 150 of CGST Act :- Obligation to furnish information return

25 December, 2024
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Section 151 of CGST Act :- Power to call for information

25 December, 2024
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Section 152 of CGST Act :- Bar on disclosure of information

25 December, 2024
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Section 153 of CGST Act :- Taking assistance from an expert

25 December, 2024
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Section 154 of CGST Act :- Power to take samples

25 December, 2024
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Section 155 of CGST Act :- Burden of proof

25 December, 2024
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Section 156 of CGST Act :- Persons deemed to be public servants

25 December, 2024
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Section 157 of CGST Act :- Protection of action taken under this Act

25 December, 2024
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Section 158 of CGST Act :- Disclosure of information by a public servant

25 December, 2024
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Section 158A of CGST Act :- Consent based sharing of information furnished by taxable person

25 December, 2024
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Section 159 of CGST Act :- Publication of information in respect of persons in certain cases

25 December, 2024
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Section 160 of CGST Act :- Assessment proceedings, etc., not to be invalid on certain grounds

25 December, 2024
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Section 161 of CGST Act :- Rectification of errors apparent on the face of record

25 December, 2024
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Section 162 of CGST Act :- Bar on jurisdiction of civil courts

25 December, 2024
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Section 163 of CGST Act :- Levy of feeSection 163 of CGST Act Levy of fee Enforced w.e.f. 1-7-2017. Wherever a copy of any order or document is to be provided to any person on an application made by him for that purpose, there shall be paid such fee as may be prescribed.

25 December, 2024
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Section 164 of CGST Act :- Power of Government to make rules

25 December, 2024
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Section 165 of CGST Act :- Power to make regulations

25 December, 2024
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Section 166 of CGST Act :- Laying of rules, regulations and notifications

25 December, 2024
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Section 167 of CGST Act :- Delegation of powers

25 December, 2024
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Section 168 of CGST Act :- Power to issue instructions or directions

25 December, 2024
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Section 168A of CGST Act :- Power of Government to extend time limit in special circumstances

25 December, 2024
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Section 169 of CGST Act :- Service of notice in certain circumstances

25 December, 2024
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Section 170 of CGST Act :- Rounding off of tax, etc

25 December, 2024
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Section 172 of CGST Act :- Removal of difficulties

25 December, 2024
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Section 173 of CGST Act :- Amendment of Act 32 of 1994

25 December, 2024
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Section 174 of CGST Act :- Repeal and saving

25 December, 2024