GST Section List

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
Section 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.
Section 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.
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