Chapters and Sections in CGST Act

  1. Chapter I – Preliminary – Sections 1 and 2
    • Section 1 – Short title, extent and commencement
    • Section 2 – Definitions
  2. Chapter II – Administration – Section 3 to 6
  3. Chapter III – Levy and Collection of Tax – Section 7 to 11
    • Section 7 – Scope of Supply
    • Section 8 – Composite and Mixed Supplies
    • Section 9 – Levy and Collection
    • Section 10 – Composition Levy
    • Section 11 – Power to Grant Exemption
  4. Chapter IV – Time and Value of Supply – Section 12 to 15
    • Section 12 – Time of Supply of Goods
    • Section 13 – Time of Supply of Services
    • Section 14 – Change in Rate of Tax in respect of goods or services
    • Section 15 – Value of Taxable Supply
  5. Chapter V – Input Tax Credit – Section 16 to 21
    • 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 – ITC in respect of Input and Capital goods sent for Job Work
    • Section 20 – Distribution of Credit by an Input Service Distributor – ISD
    • Section 21 – Manner of recovery of credit distributed in excess
  6. Chapter VI – Registration – Section 22 to 30
  7. Chapter VII – Tax Invoice, Credit and Debit Notes – Section 31 to 34
  8. Chapter VIII – Accounts and Records – Sections 35 and 36
    • Section 35 – Accounts and other records
    • Sectio 36 – Period of Retention of Accounts
  9. Chapter IX – Returns – Section 37 to 48
    • Section 37 – Furnishing details of Outward Supplies
    • Section 38 – Communication of Details of Inward Supplies and Input Tax Credit
    • Section 39 – Furnishing of Returns
    • Section 40 – First Return
    • Section 41 – Availment of Input Tax Credit
    • Section 42 – Omitted w.e.f. 01.10.2022 (Matching, Reversal and Reclaim of ITC)
    • Section 43 – Omitted w.e.f. 01.10.2022 (Matching, Reversal and Reclaim of reduction in output tax liability)
    • Section 43A – Omitted w.e.f. 01.10.2022 (Procedure for furnishing return and availing ITC)
    • 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
  10. Chapter X – Payment of Tax – Section 49 to 53A
    • Section 49 – Payment of Tax, Interest, Penalty and other amounts
    • Section 49A – Utilization of ITC subject to certain conditions
    • Section 49B – Order of utilization of ITC
    • Section 50 – Interest on delayed payment of tax
    • Section 51 – Tax Deduction at Source
    • Section 52 – Tax Collection at Source
    • Section 53 – Transfer of ITC
    • Section 53A – Transfer of certain amounts
  11. Chapter XI – Refunds – Section 54 to 58
    • Section 54 – Refund of Tax
    • Section 55 – Refund in certain cases
    • Section 56 – Interest on Delayed Refunds
    • Section 57 – Consumer Welfare Fund
    • Section 58 – Utilization of Fund
  12. Chapter XII – Assessment – Section 59 to 64
    • 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 un-registered persons
    • Section 64 – Summary assessment
  13. Chapter XIII – Audit – Section 65 and 66
    • Section 65 – Audit by Tax Authorities
    • Section 66 – Special Audit
  14. Chapter XIV – Inspection, Search, Seizure and Arrest – Section 67 to 72
    • Section 67 – Inspection, Search and Seizure
    • Section 68 – Inspection of Goods in movement
    • Section 69 – Power to Arrest
    • Section 70 – Power to summon persons
    • Section 71 – Access to Business Premises
    • Section 72 – Officers to Assist Proper Officers
  15. Chapter XV – Demands and Recovery – Section 73 to 84
  16. Chapter XVI – Liability to pay in Certain Cases – Section 85 to 94
  17. Chapter XVII – Advance Ruling – Section 95 to 106
    • Section 95 – Definitions
    • 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 101A – Constitution of National Appellate Authority for Advance Ruling
    • Section 101B – Appeal to National Appellate Authority
    • Section 101C – Order of National 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, Appellate Authority and National Appellate Authority
    • Section 106 – Orders of Authority, Appellate Authority and National Appellate Authority
  18. Chapter XVIII – Appeals and Revision – Section 107 to 121
    • 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 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 authorized representative
    • Section 117 – Appeal to High Court
    • Section 118 – Appeal to Supreme Court
    • Section 119 – Sums to be paid not withstanding appeal, etc.
    • Section 120 – Appeal not to be filed in certain cases
    • Section 121 – Non-Appealable decisions and Orders
  19. Chapter XIX – Offences and Penalties – Section 122 to 138
    • 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 relating to penalty
    • Section 127 – Power to Impose Penalty in certain cases
    • Section 128 – Power to Waive penalty or fees 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 certain officers and 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
  20. Chapter XX – Transitional Provisions – Section 139 to 142
    • Section 139 – Migration of Existing Tax Payers
    • Section 140 – Transitional Arrangements for ITC
    • Section 141 – Transitional provisions relating to Job Work
    • Section 142 – Miscellaneous Transitional Provisions
  21. Chapter XXI – Miscellaneous – Section 14

Leave a comment