GST Act — Complete Section Reference
Plain-English explanations, related case laws, and expert analysis for every section of CGST, IGST and SGST Acts.
186
GST Sections
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186 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