GST Act — Complete Section Reference
Plain-English explanations, related case laws, and expert analysis for every section of CGST, IGST and SGST Acts.
445
GST Sections
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445 provisions
§1
Short title, extent and commencement
§2
Definitions
§3
Officers under this Act
§4
Appointment of officers
§5
Powers of officers under GST
§6
Authorisation of officers of State tax or Union territory tax as proper officer in certain
§7
Scope of supply
§8
Tax liability on composite and mixed supplies
§9
Levy and collection
§10
Composition levy
§11
Power to grant exemption from tax
§11A
Power not to recover Goods and Services Tax not levied or short-levied as a result of ge
§12
Time of Supply of Goods
§13
Time of Supply of Services
§14
Change in rate of tax in respect of supply of goods or services
§15
Value of Taxable Supply
§16
Eligibility and conditions for taking input tax credit
§17
Apportionment of credit and blocked credits
§18
Availability of credit in special circumstances
§19
Taking input tax credit in respect of inputs and capital goods sent for job work
§20
Manner of distribution of credit by Input Service Distributor
§21
Manner of recovery of credit distributed in excess
§22
Persons liable for registration
§23
Persons not liable for registration
§24
Compulsory registration in certain cases
§25
Procedure for registration
§26
Deemed registration
§27
Special provisions relating to casual taxable person and non-resident taxable person
§28
Amendment of registration
§29
Cancellation or suspension of registration
§30
Revocation of cancellation of registration
§31
Tax invoice
§32
Prohibition of unauthorised collection of tax
§33
Amount of tax to be indicated in tax invoice and other documents
§34
Credit and debit notes
§35
Accounts and other records
§36
Period of retention of accounts
§37
Furnishing details of outward supplies
§38
Furnishing details of inward supplies
§39
Furnishing of returns
§40
First return
§41
Availment of input tax credit
§42
[Omitted]
§43
[Omitted]
§43A
[Omitted]
§44
Annual return
§45
Final return
§46
Notice to return defaulters
§47
Levy of late fee
§48
Goods and services tax practitioners
§49
Payment of tax, interest, penalty and other amounts
§50
Interest on delayed payment of tax
§51
Tax deduction at source
§52
Collection of tax at source
§53
Transfer of input tax credit
§53A
Transfer of certain amounts
§54
Refund of tax
§55
Refund in certain cases
§56
Interest on delayed refunds
§57
Consumer Welfare Fund
§58
Utilisation of Fund
§59
Self-assessment
§60
Provisional assessment
§61
Scrutiny of returns
§62
Assessment of non-filers of returns
§63
Assessment of unregistered persons
§64
Summary assessment in certain special cases
§65
Audit by tax authorities
§66
Special audit
§67
Power of inspection, search and seizure
§68
Inspection of goods in movement
§69
Power to arrest
§70
Power to summon persons to give evidence and produce documents
§71
Access to business premises
§72
Officers to assist proper officers
§73
Determination of tax not paid or short paid or erroneously refunded or input tax credit w
§74
Determination of tax not paid or short paid or erroneously refunded or input tax credit w
§74A
Determination of tax not paid or short paid or erroneously refunded or input tax credit
§75
General provisions relating to determination of tax
§76
Tax collected but not paid to Government
§77
Tax wrongfully collected and paid to Central Government or State Government
§78
Initiation of recovery proceedings
§79
Recovery of tax
§80
Payment of tax and other amount in instalments
§81
Transfer of property to be void in certain cases
§82
Tax to be first charge on property
§83
Provisional attachment to protect revenue in certain cases
§84
Continuation and validation of certain recovery proceedings
§85
Liability in case of transfer of business
§86
Liability of agent and principal
§87
Liability in case of amalgamation or merger of companies
§88
Liability in case of company in liquidation
§89
Liability of directors of private company
§90
Liability of partners of firm to pay tax
§91
Liability of guardians, trustees, etc
§92
Liability of Court of Wards, etc
§93
Special provisions regarding liability to pay tax, interest or penalty in certain cases
§94
Liability in other cases
§95
Definitions
§96
Authority for Advance Ruling
§97
Application for advance ruling
§98
Procedure on receipt of application
§99
Appellate Authority for Advance Ruling
§100
Appeal to Appellate Authority
§101
Orders of Appellate Authority
§101A
Constitution of National Appellate Authority for Advance Ruling
§101B
Appeal to National Appellate Authority
§101C
Order of National Appellate Authority
§102
Rectification of advance ruling
§103
Applicability of advance ruling
§104
Advance ruling to be void in certain circumstances
§105
Powers of Authority, Appellate Authority and National Appellate Authority
§106
Procedure of Authority and Appellate Authority
§107
Appeals to Appellate Authority
§108
Powers of Revisional Authority
§109
Constitution of Appellate Tribunal and Benches thereof
§110
President and Members of Appellate Tribunal, their qualification, appointment, condition
§111
Procedure before Appellate Tribunal
§112
Appeals to Appellate Tribunal
§113
Orders of Appellate Tribunal
§114
Financial and administrative powers of President
§115
Interest on refund of amount paid for admission of appeal
§116
Appearance by authorised representative
§117
Appeal to High Court
§118
Appeal to Supreme Court
§119
Sums due to be paid notwithstanding appeal, etc
§120
Appeal not to be filed in certain cases
§121
Non-appealable decisions and orders
§122
Penalty for certain offences
§122A
Penalty for failure to register certain machines used in manufacture of goods as per sp
§123
Penalty for failure to furnish information return
§124
Fine for failure to furnish statistics
§125
General penalty
§126
General disciplines related to penalty
§127
Power to impose penalty in certain cases
§128
Power to waive penalty or fee or both
§128A
Waiver of interest or penalty or both relating to demands raised under section 73, for
§129
Detention, seizure and release of goods and conveyances in transit
§130
Confiscation of goods or conveyances and levy of penalty
§131
Confiscation or penalty not to interfere with other punishments
§132
Punishment for certain offences
§133
Liability of officers and certain other persons
§134
Cognizance of offences
§135
Presumption of culpable mental state
§136
Relevancy of statements under certain circumstances
§137
Offences by companies
§138
Compounding of offences
§139
Migration of existing taxpayers
§140
Transitional arrangements for input tax credit
§141
Transitional provisions relating to job work
§142
Miscellaneous transitional provisions
§143
Job work procedure
§144
Presumption as to documents in certain cases
§145
Admissibility of micro films, facsimile copies of documents and computer printouts as do
§146
Common Portal
§147
Deemed exports
§148
Special procedure for certain processes
§148A
Track and trace mechanism for certain goods
§149
Goods and services tax compliance rating
§150
Obligation to furnish information return
§151
Power to call for information
§152
Bar on disclosure of information
§153
Taking assistance from an expert
§154
Power to take samples
§155
Burden of proof
§156
Persons deemed to be public servants
§157
Protection of action taken in good faith
§158
Disclosure of information by a public servant
§158A
Consent based sharing of information furnished by taxable person
§159
Publication of information in respect of persons in certain cases
§160
Assessment proceedings, etc, not to be invalid on certain grounds
§161
Rectification of errors apparent on the face of record
§162
Bar on jurisdiction of civil courts
§163
Levy of fee
§164
Power of Government to make rules
§165
Power to make regulations
§166
Laying of rules, regulations and notifications
§167
Delegation of powers
§168
Power to issue instructions or directions
§168A
Power of Government to extend time limit in special circumstances
§169
Service of notice in certain circumstances
§170
Rounding off of tax, etc.
§171
Anti-profiteering measure
§172
Removal of difficulties
§173
Amendment of Act 32 of 1994
§174
Repeal and saving
§1
Short title, extent and commencement
§2
Definitions
§3
Appointment of officers
§4
Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances
§5
Levy and collection
§6
Power to grant exemption from tax
§6A
Power not to recover cess not levied or short levied as a result of general practice.
§7
Inter-State supply
§8
Intra-State supply
§9
Supplies in territorial waters
§10
Place of supply of goods other than supply of goods imported into, or exported from Ind
§11
Place of supply of goods imported into, or exported from India
§12
Place of supply of services where location of supplier and recipient is in India
§13
Place of supply of services where location of supplier or location of recipient is outs
§14
Special provision for payment of tax by a supplier of online information and database a
§14A
Special provision for specified actionable claims supplied by a person located outside
§15
Refund of integrated tax paid on supply of goods to tourist leaving India
§16
Zero rated supply
§17
Apportionment of tax and settlement of funds
§17a
Transfer of certain amounts
§18
Transfer of input tax credit
§19
Tax wrongfully collected and paid to Central Government or State Government
§20
Application of provisions of Central Goods and Services Tax Act
§21
Import of services made on or after the appointed day
§22
Power to make rules
§23
Power to make regulations
§24
Laying of rules, regulations and notifications
§25
Removal of difficulties
§1
Short title, extent and commencement
§2
Definitions
§3
Appointment of officers
§4
Authorisation of officers
§5
Levy and collection
§6
Power to grant exemption
§7
Supplies in territorial waters
§8
Application of provisions of Central Goods and Services Tax Act
§8a
Transfer of certain amounts
§9
Payment of tax
§9a
Availability of credit in special circumstances
§9b
Transitional provisions relating to job work
§10
Recovery of tax
§11
Refund of tax
§12
Determination of tax not paid
§13
Rectification of errors
§14
Penalty for certain offences
§15
Power to waive penalty
§16
Inspection, search and seizure
§17
Appeals to Appellate Authority
§18
Appeal to High Court
§19
Powers of Revisional Authority
§20
Obligations of operators of Electronic Commerce Operators
§21
Liability to pay tax in certain cases
§22
Power to make rules
§23
Power to make regulations
§24
Laying of rules, regulations and notifications
§25
Removal of difficulties
§26
Repeal and saving
R1
Title and commencement
R2
Definitions
R3
Intimation for composition levy
R4
Effective date for composition levy
R5
Conditions and restrictions for composition levy
R6
Validity of composition levy
R7
Rate of tax of the composition levy
R8
Application for registration
R9
Verification of the application and approval
R10
Issue of registration certificate
R10A
Furnishing of Bank Account Details
R10B
Aadhaar authentication for registered person
R11
Separate registration for multiple places of business within a State or a Union territory
R12
Grant of registration to persons required to deduct tax at source or to collect tax at source
R13
Grant of registration to non-resident taxable person
R14
Grant of registration to a person supplying online information and database access or retrieval services
R15
Extension in period of operation by casual taxable person and non-resident taxable person
R16
Suo moto registration
R16A
Grant of temporary identification number
R17
Assignment of Unique Identity Number to certain special entities
R18
Display of registration certificate and Goods and Services Tax Identification Number on the name board
R19
Amendment of registration
R20
Application for cancellation of registration
R21
Registration to be cancelled in certain cases
R21A
Suspension of registration
R22
Cancellation of registration
R23
Revocation of cancellation of registration
R24
Migration of persons registered under the existing law
R25
Physical verification of business premises in certain cases
R26
Method of authentication
R27
Value of supply of goods or services where consideration is not wholly in money
R28
Value of supply of goods or services or both between distinct or related persons
R29
Value of supply of goods made or received through an agent
R30
Value of supply in case of lottery, betting, gambling and horse racing
R31
Residual method for determination of value of supply of goods or services or both
R31A
Value of supply in case of lottery, betting, gambling and horse racing
R31B
Value of supply in case of online gaming including online money gaming
R31C
Value of supply of actionable claims in case of casino
R32
Determination of value in respect of certain supplies
R32A
Value of supply in cases where Kerala Flood Cess is applicable
R33
Value of supply of services in case of pure agent
R34
Rate of exchange of currency, other than Indian rupees, for determination of value
R35
Value of supply inclusive of integrated tax, central tax, State tax, Union territory tax
R36
Documentary requirements and conditions for claiming input tax credit
R37
Reversal of input tax credit in the case of non-payment of consideration
R37A
Reversal of input tax credit in the case of non-payment of tax by the supplier and re-availment thereof
R38
Claim of credit by a banking company or a financial institution
R39
Procedure for distribution of input tax credit by Input Service Distributor
R40
Transfer of credit on sale, merger, amalgamation, lease or transfer of a business
R41
Transfer of credit on obtaining separate registration for multiple places of business
R41A
Transfer of credit on obtaining separate registration for multiple places of business within a State or Union territory
R42
Manner of determination of input tax credit in respect of inputs or input services and reversal thereof
R43
Manner of determination of input tax credit in respect of capital goods and reversal thereof
R44
Manner of reversal of credit under special circumstances
R44A
Manner of reversal of credit of Additional duty of Customs in respect of Gold dore bar
R45
Conditions and restrictions in respect of inputs and capital goods sent to the job worker
R46
Tax invoice
R47
Time limit for issuing tax invoice
R47A
Time limit for issuing tax invoice in cases where recipient is required to issue invoice
R48
Manner of issuing invoice
R49
Bill of supply
R50
Receipt voucher
R51
Refund voucher
R52
Payment voucher
R53
Revised tax invoice and credit or debit notes
R54
Tax invoice in special cases
R55
Manner of issuing invoice by an Input Service Distributor
R55A
Tax Invoice or bill of supply to accompany transport of goods
R56
Maintenance of accounts by registered persons
R57
Generation and maintenance of electronic records
R58
Records to be maintained by owner or operator of warehouse or godown and transporters
R59
Form and manner of furnishing details of outward supplies
R60
Form and manner of furnishing details of inward supplies
R61
Form and manner of submission of monthly return
R61A
Manner of opting for furnishing quarterly return
R62
Form and manner of submission of return by non-resident taxable person
R63
Form and manner of submission of return by persons providing OIDAR services
R64
Form and manner of submission of return by persons required to deduct tax at source
R65
Form and manner of submission of statement of supplies through an e-commerce operator
R66
Form and manner of submission of return by persons required to collect tax at source
R67
Form and manner of submission of statement by an Input Service Distributor
R67A
Manner of furnishing of return or details of outward supplies by short messaging service facility
R68
Form and manner of submission of annual return
R69
Matching of claim of input tax credit
R70
Final acceptance of input tax credit and communication thereof
R71
Communication and rectification of discrepancy in claim of input tax credit and reversal of claim of input tax credit
R72
Claim of input tax credit on the same invoice more than once
R73
Matching of claim of reduction in the output tax liability
R74
Final acceptance of reduction in output tax liability and communication thereof
R75
Communication and rectification of discrepancy in reduction in output tax liability and reversal of claim of reduction
R76
Claim of reduction in output tax liability more than once
R77
Refund of interest paid on reclaim of reversals
R78
Matching of details furnished by the e-Commerce operator with the details furnished by the supplier
R79
Communication and rectification of discrepancy in details furnished by the e-commerce operator and the supplier
R80
Annual return
R81
Final return
R82
Details of inward supplies of persons having Unique Identity Number
R83
Provisions relating to a goods and services tax practitioner
R83A
Examination of Goods and Services Tax Practitioners
R84
Conditions for purposes of appearance
R85
Payment of tax, interest, penalty, fees or any other amount
R86
Maintenance of electronic cash ledger
R86A
Conditions of use of amount available in electronic credit ledger
R86B
Restrictions on use of amount available in electronic credit ledger
R87
Electronic credit ledger
R88
Identification number for each transaction
R88A
Order of utilization of input tax credit
R88B
Manner of calculating interest on delayed payment of tax
R88C
Manner of dealing with difference in liability reported in statement of outward supplies and that reported in return
R88D
Manner of dealing with difference in input tax credit available in auto-generated statement containing the details of input tax credit and that availed in return
R89
Application for refund of tax, interest, penalty, fees or any other amount
R90
Acknowledgement
R91
Grant of provisional refund
R92
Order sanctioning refund
R93
Order sanctioning interest on delayed refunds
R94
Refund of tax to certain persons
R95
Refund on account of assessment or provisional assessment or appeal or any other order
R95A
*** 1
R95B
Refund of tax paid on inward supplies of goods received by Canteen Stores Department
R96
Consumer Welfare Fund
R96A
Export of goods or services under bond or Letter of Undertaking
R97
Consumer Welfare Fund
R97A
Manual filing and processing
R98
Scrutiny of returns
R99
Assessment in certain cases
R100
Intimation of discrepancies in the return after scrutiny
R101
Summary Assessment
R102
Special Audit
R104
Form and manner of appeal to the Authority for Advance Ruling
R105
Form and manner of appeal to the Appellate Authority for Advance Ruling
R106
Procedure before the Authority
R107
Certification of copies of the advance rulings pronounced by the Appellate Authority
R107A
Manual filing and processing
R108
Form and manner of appeal to the Appellate Authority
R109
Application to the Revisional Authority
R109A
Appointment of Appellate Authority
R109B
Notice to person and order of revisional authority in case of revision
R110
Qualifications and appointment of President and Members of the GST Appellate Tribunal
R111
Procedure before Appellate Tribunal
R112
Form and manner of appeal to the Appellate Tribunal
R113
Orders of Appellate Tribunal
R113A
Withdrawal of Appeal or Application filed before the Appellate Tribunal
R114
Financial and administrative powers of President
R115
Demand confirmed by the Court
R116
Disqualification for misconduct of an authorised representative
R117
Migration of existing taxpayers
R118
Verification of the migrated taxpayers
R119
Form and manner of issue of tax invoice by a registered person under section 31
R120
Declaration for claim of credit under existing law
R121
Recovery of CENVAT credit wrongly availed under the existing law
R122
Constitution of the Authority
R123
Constitution of the Standing Committee and Screening Committees
R124
Appointment, salary, allowances and other terms and conditions of service of Chairman and Technical Members
R125
Secretary to the Authority
R126
Power to determine the methodology and procedure
R127
Duties of the Authority
R128
Examination of application by the Standing Committee and Screening Committee
R129
Initiation and conduct of proceedings
R130
Confidentiality of information
R131
Cooperation with other agencies or statutory authorities
R132
Tenure of Authority
R133
Compliance by registered person
R134
Monitoring of the order
R135
Juridical persons
R136
Deemed expiry of tenure of Authority
R137
Power to order return of goods or inputs
R138
Conditions for obtaining information and monitoring of movement of goods
R138A
Documents and devices to be carried by a person-in-charge of a conveyance
R138B
Verification of documents and conveyances
R138C
Inspection and verification of goods
R138D
Facility for uploading information regarding detention of vehicle
R138E
Restriction on furnishing of information in PART A of FORM GST EWB-01
R138F
Information to be furnished in case of intra-State movement of gold, precious stones, etc
R139
Inspection, search and seizure
R140
Bond and security for release of seized goods
R141
Procedure in respect of seized goods
R142
Serving of order, notice, summon, requisition, warrant etc
R142A
Procedure for recovery of dues under existing laws
R142B
Intimation of certain amounts liable to be recovered under section 79 of the Act
R143
Recovery by deduction from any money owed
R144
Recovery by sale of goods under the control of proper officer
R144A
Recovery of penalty by sale of goods or conveyance detained or seized in transit
R145
Recovery from a third person
R146
Recovery through execution of a decree, etc
R147
Recovery by sale of movable or immovable property
R148
Prohibition against bidding or purchase by officer
R149
Prohibition against sale on holidays
R150
Assistance by police
R151
Attachment of debts and shares, etc
R152
Attachment of property in custody of courts or Public Officer
R153
Attachment of interest in partnership
R154
Disposal of proceeds of sale of goods and movable property
R155
Recovery through land revenue authority
R156
Recovery through court
R157
Recovery from surety
R158
Payment of tax and other amounts in instalments
R159
Seizure and detention of goods and conveyances in transit
R160
Recovery from company in liquidation
R161
Continuation of certain recovery proceedings
R162
Procedure for compounding of offences
R163
Consent based sharing of information
R164
Transitional provisions