GST Act — Complete Section Reference
Plain-English explanations, related case laws, and expert analysis for every section of CGST, IGST and SGST Acts.
428
GST Sections
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428 sections
§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
§1
Title and commencement
§2
Definitions
§3
Intimation for composition levy
§4
Effective date for composition levy
§5
Conditions and restrictions for composition levy
§6
Validity of composition levy
§7
Rate of tax of the composition levy
§8
Application for registration
§9
Verification of the application and approval
§10
Issue of registration certificate
§10A
Furnishing of Bank Account Details
§10B
Aadhaar authentication for registered person
§11
Separate registration for multiple places of business within a State or a Union territory
§12
Grant of registration to persons required to deduct tax at source or to collect tax at source
§13
Grant of registration to non-resident taxable person
§14
Grant of registration to a person supplying online information and database access or retrieval services
§15
Extension in period of operation by casual taxable person and non-resident taxable person
§16
Suo moto registration
§16A
Grant of temporary identification number
§17
Assignment of Unique Identity Number to certain special entities
§18
Display of registration certificate and Goods and Services Tax Identification Number on the name board
§19
Amendment of registration
§20
Application for cancellation of registration
§21
Registration to be cancelled in certain cases
§21A
Suspension of registration
§22
Cancellation of registration
§23
Revocation of cancellation of registration
§24
Migration of persons registered under the existing law
§25
Physical verification of business premises in certain cases
§26
Method of authentication
§27
Value of supply of goods or services where consideration is not wholly in money
§28
Value of supply of goods or services or both between distinct or related persons
§29
Value of supply of goods made or received through an agent
§30
Value of supply in case of lottery, betting, gambling and horse racing
§31
Residual method for determination of value of supply of goods or services or both
§31A
Value of supply in case of lottery, betting, gambling and horse racing
§31B
Value of supply in case of online gaming including online money gaming
§31C
Value of supply of actionable claims in case of casino
§32
Determination of value in respect of certain supplies
§32A
Value of supply in cases where Kerala Flood Cess is applicable
§33
Value of supply of services in case of pure agent
§34
Rate of exchange of currency, other than Indian rupees, for determination of value
§35
Value of supply inclusive of integrated tax, central tax, State tax, Union territory tax
§36
Documentary requirements and conditions for claiming input tax credit
§37
Reversal of input tax credit in the case of non-payment of consideration
§37A
Reversal of input tax credit in the case of non-payment of tax by the supplier and re-availment thereof
§38
Claim of credit by a banking company or a financial institution
§39
Procedure for distribution of input tax credit by Input Service Distributor
§40
Transfer of credit on sale, merger, amalgamation, lease or transfer of a business
§41
Transfer of credit on obtaining separate registration for multiple places of business
§41A
Transfer of credit on obtaining separate registration for multiple places of business within a State or Union territory
§42
Manner of determination of input tax credit in respect of inputs or input services and reversal thereof
§43
Manner of determination of input tax credit in respect of capital goods and reversal thereof
§44
Manner of reversal of credit under special circumstances
§44A
Manner of reversal of credit of Additional duty of Customs in respect of Gold dore bar
§45
Conditions and restrictions in respect of inputs and capital goods sent to the job worker
§46
Tax invoice
§47
Time limit for issuing tax invoice
§47A
Time limit for issuing tax invoice in cases where recipient is required to issue invoice
§48
Manner of issuing invoice
§49
Bill of supply
§50
Receipt voucher
§51
Refund voucher
§52
Payment voucher
§53
Revised tax invoice and credit or debit notes
§54
Tax invoice in special cases
§55
Manner of issuing invoice by an Input Service Distributor
§55A
Tax Invoice or bill of supply to accompany transport of goods
§56
Maintenance of accounts by registered persons
§57
Generation and maintenance of electronic records
§58
Records to be maintained by owner or operator of warehouse or godown and transporters
§59
Form and manner of furnishing details of outward supplies
§60
Form and manner of furnishing details of inward supplies
§61
Form and manner of submission of monthly return
§61A
Manner of opting for furnishing quarterly return
§62
Form and manner of submission of return by non-resident taxable person
§63
Form and manner of submission of return by persons providing OIDAR services
§64
Form and manner of submission of return by persons required to deduct tax at source
§65
Form and manner of submission of statement of supplies through an e-commerce operator
§66
Form and manner of submission of return by persons required to collect tax at source
§67
Form and manner of submission of statement by an Input Service Distributor
§67A
Manner of furnishing of return or details of outward supplies by short messaging service facility
§68
Form and manner of submission of annual return
§85
Payment of tax, interest, penalty, fees or any other amount
§86
Maintenance of electronic cash ledger
§86A
Conditions of use of amount available in electronic credit ledger
§86B
Restrictions on use of amount available in electronic credit ledger
§87
Electronic credit ledger
§88
Identification number for each transaction
§88A
Order of utilization of input tax credit
§88B
Manner of calculating interest on delayed payment of tax
§88C
Manner of dealing with difference in liability reported in statement of outward supplies and that reported in return
§88D
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
§89
Application for refund of tax, interest, penalty, fees or any other amount
§90
Acknowledgement
§91
Grant of provisional refund
§92
Order sanctioning refund
§93
Order sanctioning interest on delayed refunds
§94
Refund of tax to certain persons
§95
Refund on account of assessment or provisional assessment or appeal or any other order
§95A
*** 1
§95B
Refund of tax paid on inward supplies of goods received by Canteen Stores Department
§96
Consumer Welfare Fund
§96A
Export of goods or services under bond or Letter of Undertaking
§97
Consumer Welfare Fund
§97A
Manual filing and processing
§98
Scrutiny of returns
§99
Assessment in certain cases
§100
Intimation of discrepancies in the return after scrutiny
§101
Summary Assessment
§102
Special Audit
§104
Form and manner of appeal to the Authority for Advance Ruling
§105
Form and manner of appeal to the Appellate Authority for Advance Ruling
§106
Procedure before the Authority
§107
Certification of copies of the advance rulings pronounced by the Appellate Authority
§107A
Manual filing and processing
§108
Form and manner of appeal to the Appellate Authority
§109
Application to the Revisional Authority
§109A
Appointment of Appellate Authority
§109B
Notice to person and order of revisional authority in case of revision
§110
Qualifications and appointment of President and Members of the GST Appellate Tribunal
§111
Procedure before Appellate Tribunal
§112
Form and manner of appeal to the Appellate Tribunal
§113
Orders of Appellate Tribunal
§113A
Withdrawal of Appeal or Application filed before the Appellate Tribunal
§114
Financial and administrative powers of President
§115
Demand confirmed by the Court
§116
Disqualification for misconduct of an authorised representative
§117
Migration of existing taxpayers
§118
Verification of the migrated taxpayers
§119
Form and manner of issue of tax invoice by a registered person under section 31
§120
Declaration for claim of credit under existing law
§121
Recovery of CENVAT credit wrongly availed under the existing law
§122
Constitution of the Authority
§123
Constitution of the Standing Committee and Screening Committees
§124
Appointment, salary, allowances and other terms and conditions of service of Chairman and Technical Members
§125
Secretary to the Authority
§126
Power to determine the methodology and procedure
§127
Duties of the Authority
§128
Examination of application by the Standing Committee and Screening Committee
§129
Initiation and conduct of proceedings
§130
Confidentiality of information
§131
Cooperation with other agencies or statutory authorities
§132
Tenure of Authority
§133
Compliance by registered person
§134
Monitoring of the order
§135
Juridical persons
§136
Deemed expiry of tenure of Authority
§137
Power to order return of goods or inputs
§138
Conditions for obtaining information and monitoring of movement of goods
§138A
Documents and devices to be carried by a person-in-charge of a conveyance
§138B
Verification of documents and conveyances
§138C
Inspection and verification of goods
§138D
Facility for uploading information regarding detention of vehicle
§138E
Restriction on furnishing of information in PART A of FORM GST EWB-01
§138F
Information to be furnished in case of intra-State movement of gold, precious stones, etc
§139
Inspection, search and seizure
§140
Bond and security for release of seized goods
§141
Procedure in respect of seized goods
§142
Serving of order, notice, summon, requisition, warrant etc
§142A
Procedure for recovery of dues under existing laws
§142B
Intimation of certain amounts liable to be recovered under section 79 of the Act
§143
Recovery by deduction from any money owed
§144
Recovery by sale of goods under the control of proper officer
§144A
Recovery of penalty by sale of goods or conveyance detained or seized in transit
§145
Recovery from a third person
§146
Recovery through execution of a decree, etc
§147
Recovery by sale of movable or immovable property
§148
Prohibition against bidding or purchase by officer
§149
Prohibition against sale on holidays
§150
Assistance by police
§151
Attachment of debts and shares, etc
§152
Attachment of property in custody of courts or Public Officer
§153
Attachment of interest in partnership
§154
Disposal of proceeds of sale of goods and movable property
§155
Recovery through land revenue authority
§156
Recovery through court
§157
Recovery from surety
§158
Payment of tax and other amounts in instalments
§159
Seizure and detention of goods and conveyances in transit
§160
Recovery from company in liquidation
§161
Continuation of certain recovery proceedings
§162
Procedure for compounding of offences
§163
Consent based sharing of information
§164
Transitional provisions