GST Sections

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List of all sections of GST


 Section     Particulars
Section-1   Short Title, extent and commencement
Section-2 Definitions
Section-3 Officers under GST Act.
Section-4 Appointment of officers
Section-5 Powers of officers under GST
Section-6 Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances
Section-7 Scope of supply under GST Regime
Section-8 Tax liability on composite and mixed supplies
Section-9 Levy and collection.
Section-10 Composition levy
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 goods or 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
Section-18 Availability of credit in special circumstances
Section-19 Taking input tax credit in respect of inputs and capital goods sent for job work.
Section-20 Manner of distribution of credit by Input Service Distributor
Section-21 Manner of recovery of credit distributed in excess
Section-22 Persons liable for registration
Section-23 Persons not liable for registration.
Section-24 Compulsory registration in certain cases.
Section-25 Procedure for registration
Section-26 Deemed registration
Section-27 Special provisions relating to casual taxable person and non-resident taxable person.
Section-28 Amendment of registration.
Section-29 Cancellation of registration.
Section-30 Revocation of cancellation of registration.
Section-31 Tax invoice.
Section-32 Prohibition of unauthorised collection of tax.
Section-33 Amount of tax to be indicated in tax invoice and other documents.
Section-34 Credit and debit notes.
Section-35 Accounts and other records.
Section-36 Period of retention of accounts.
Section-37 Furnishing details of outward supplies.
Section-38 Furnishing details of inward supplies.
Section-39 Furnishing of returns.
Section-40 First return.
Section-41 Claim of input tax credit and provisional acceptance thereof.
Secton-42 Matching, reversal and reclaim of input tax credit.
Section-43 Matching, reversal and reclaim of reduction in output tax liability
Section-44 Annual return
Section-45 Final return.
Section-46 Notice to return defaulters
Section-47 Levy of late fee.
Section-48 Goods and services tax practitioners.
Section-49 Payment of tax, interest, penalty and other amounts.
Section-50 Interest on delayed payment of tax.
Section-51 Tax deduction at source.
Section-52 Collection of tax at source
Section-53 Transfer of input tax credit.
Section-54 Refund of tax.
Section-55 Refund in certain cases
Section-56 Interest on delayed refunds.
Section-57 Consumer Welfare Fund
Section-58 Utilisation of Fund.
Section-59 Self assessment.
Section-60 Provisional assessment.
Section-61  Scrutiny of returns.
Section-62 Assessment of non-filers of returns.
Section-63 Assessment of unregistered persons.
Section-64 Summary assessment in certain special cases.
Section-65 Audit by tax authorities.
Section-66 Special audit.
Section-67 Power of inspection, search and seizure.
Section-68 Inspection of goods in movement.
Section-69 Power to arrest.
Section-70 Power to summon persons to give evidence and produce documents.
Section-71  Access to business premises
Section-72 Officers to assist proper officers.
Section-73  Determination of tax 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.
Section-74  Determination of tax 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.
Section-75 General provisions relating to determination of tax.
Section-76 Tax collected but not paid to Government.
Section-77 Tax wrongfully collected and paid to Central Government or State Government.
Section-78 Initiation of recovery proceedings.
Section-79 Recovery of tax.
Section-80 Payment of tax and other amount in instalments
Section-81 Transfer of property to be void in certain cases.
Section-82 Tax to be first charge on property.
Secton-83 Provisional attachment to protect revenue in certain cases.
Section-84 Continuation and validation of certain recovery proceedings.
Section-85 Liability in case of transfer of business.
Section-86 Liability of agent and principal
Section-87 Liability in case of amalgamation or merger of companies
Section-88 Liability in case of company in liquidation.
Section-89 Liability of directors of private company
Section-90 Liability of partners of firm to pay tax.
Section-91 Liability of guardians, trustees, etc.
Section-92 Liability of Court of Wards, etc.
Section-93  Special provisions regarding liability to pay tax, interest or penalty in certain cases.
Section-94 Liability in other cases.
Section-95 Definitions of ADVANCE RULING
Section-96 Authority for advance ruling.
Section-97 Application for advance ruling
Section-98 Procedure on receipt of application
Section-99 Appellate Authority for Advance Ruling
Section-100 Appeal to Appellate Authority
Section-101 Orders of Appellate Authority
Section-102 Rectification of advance ruling.
Section-103 Applicability of advance ruling.
Section-104 Advance ruling to be void in certain circumstances.
Section-105 Powers of Authority and Appellate Authority
Section-106 Procedure of Authority and Appellate Authority
Section-107 Appeals to Appellate Authority. 
Section-108 Powers of Revisional Authority.
Section-109 Constitution of Appellate Tribunal and Benches thereof.
Section-110 President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc.
Section-111 Procedure before Appellate Tribunal.
Section-112 Appeals to Appellate Tribunal.
Section-113 Orders of Appellate Tribunal.
Section-114 Financial and administrative powers of President.
Section-115 Interest on refund of amount paid for admission of appeal
Section-116 Appearance by authorised representative
Section-117 Appeal to High Court
Section-118 Appeal to Supreme Court.
Section-119 Sums due to be paid notwithstanding appeal, etc.
Section-120 Appeal not to be filed in certain cases.
Section-121 Nonappealable decisions and orders.
Section-122 Penalty for certain offences.
Section-123 Penalty for failure to furnish information return.
Section-124 Fine for failure to furnish statistics.
Section-125 General penalty.
Section-126 General disciplines related to penalty.
Section-127 Power to impose penalty in certain cases.
Section-128 Power to waive penalty or fee or both
Section-129 Detention, seizure and release of goods and conveyances in transit.
Section-130 Confiscation of goods or conveyances and levy of penalty
Section-131 Confiscation or penalty not to interfere with other punishments
Section-132 Punishment for certain offences.
Section-133 Liability of officers and certain other persons.
Section-134 Cognizance of offences.
Section-135 Presumption of culpable mental state.
Section-136  Relevancy of statements under certain circumstances
Section-137 Offences by companies.
Section-138 Compounding of offences.
Section-139 Migration of existing taxpayers.
Section-140 Transitional arrangements for input tax credit
Section-141 Transitional provisions relating to job work.
Section-142 Miscellaneous transitional provisions.
Section-143 Job work procedure.
Section-144 Presumption as to documents in certain cases.
Section-145 Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence.
Section-146 Common Portal.
Section-147 Deemed exports.
Section-148 Special procedure for certain processes.
Section-149 Goods and services tax compliance rating
Section-150 Obligation to furnish information return
Section-151 Power to collect statistics.
Section-152 Bar on disclosure of information
Section-153 Taking assistance from an expert.
Section-154 Power to take samples.
Section-155 Burden of proof.
Section-156 Persons deemed to be public servants.
Section-157 Protection of action taken under this Act
Section-158 Disclosure of information by a public servant.
Section-159 Publication of information in respect of persons in certain cases.
Section-160 Assessment proceedings, etc., not to be invalid on certain grounds.
Section-161 Rectification of errors apparent on the face of record.
Section-162 Bar on jurisdiction of civil courts
Section-163 Levy of fee.
Section-164 Power of Government to make rules
Section-165 Power to make regulations.
Section-166 Laying of rules, regulations and notifications.
Section-167 Delegation of powers.
Section-168 Power to issue instructions or directions.
Section-169 Service of notice in certain circumstances.
Section-170 Rounding off of tax, etc.
Section-171 Antiprofiteering measure.
Section-172 Removal of difficulties.
Section-173 Amendment of Act 32 of 1994.
Section-174 Repeal and saving.