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What do you mean by “supply made in the course or furtherance of business”?

GST Knowledge Portal

Table of Contents

Whether transfer of title and/or possession is necessary for a transaction to constitute supply of goods?

GST Knowledge Portal

Are self-supplies taxable under GST?

GST Knowledge Portal

Can a transaction in which any one or more of the above criteria is not fulfilled, be still considered as supply under GST?

GST Knowledge Portal

What are the necessary elements that constitute supply under CGST/SGST Act?

GST Knowledge Portal

What is a taxable supply?

GST Knowledge Portal

What is the scope of ‘supply’ under the GST law?

GST Knowledge Portal

What is the taxable event under GST?

GST Knowledge Portal

Does cancellation of registration impose any tax obligations on the person whose registration is so cancelled?

GST Knowledge Portal

Can cancellation of registration order be revoked?

GST Knowledge Portal

What is the process of refusal of registration?

GST Knowledge Portal

What will be the time of response by the applicant if any query is raised in the online application?

GST Knowledge Portal

What will be the time limit for the decision on the on line registration application?

GST Knowledge Portal

Is there any facility for digital signature in the GSTN registration?

GST Knowledge Portal

At the time of registration will the assessee have to declare all his places of business?

GST Knowledge Portal

Whether the job worker will have to be compulsorily registered?

GST Knowledge Portal

What could be the liabilities (in so far as registration is concerned) on transfer of a business?

GST Knowledge Portal

Can a tax payer have multiple ISDs?

GST Knowledge Portal

Will ISD be required to be separately registered other than the existing tax payer registration?

GST Knowledge Portal

Who is an Input Service Distributor?

GST Knowledge Portal

Is there an option to take centralized registration for services under GST Law ?

GST Knowledge Portal

What happens when the registration is obtained by means of willful mis-statement, fraud or suppression of facts?

GST Knowledge Portal

Can the proper Officer Cancel the Registration on his own?

GST Knowledge Portal

Whether cancellation of Registration under CGST Act means cancellation under SGST Act also?

GST Knowledge Portal

Whether Cancellation of Registration Certificate is permissible?

GST Knowledge Portal

Whether Amendments to the Registration Certificate is permissible?

GST Knowledge Portal

Is there any Advance tax to be paid by a Casual Taxable Person and Non-resident Taxable Person at the time of obtaining registration under this Special Category?

GST Knowledge Portal

What is the validity period of the Registration certificate issued to a Casual Taxable Person and non- Resident Taxable person?

GST Knowledge Portal

Who is a Non-resident Taxable Person?

GST Knowledge Portal

Who is a Casual Taxable Person?

GST Knowledge Portal

Is it necessary for the Govt. Organization to get registration?

GST Knowledge Portal

What is the responsibility of the taxable person supplying to UN bodies?

GST Knowledge Portal

Is it necessary for the UN bodies to get registration under GST?

GST Knowledge Portal

Whether the Registration granted to any person is permanent?

GST Knowledge Portal

Whether the proper officer can reject an Application for Registration?

GST Knowledge Portal

Whether the Department through the proper officer, can suo-moto proceed to register of a Person under this Act?

GST Knowledge Portal

Is possession of a Permanent Account Number (PAN) mandatory for obtaining a Registration?

GST Knowledge Portal

Is there a provision for a person to get himself voluntarily registered though he may not be liable to pay GST?

GST Knowledge Portal

Whether a person having multiple business verticals in a state can obtain for different registrations?

GST Knowledge Portal

If a person is operating in different states, with the same PAN number, whether he can operate with a single Registration?

GST Knowledge Portal

What is the time limit for taking a Registration under GST

GST Knowledge Portal

Which are the cases in which registration is compulsory

GST Knowledge Portal

What is aggregate turnover

GST Knowledge Portal

Who are the persons liable to take a Registration under the GST Law

GST Knowledge Portal

What will be the effective date of GST registration

GST Knowledge Portal

Can a person without GST registration claim ITC and collect tax

GST Knowledge Portal

What is advantage of taking registration in GST

GST Knowledge Portal

Does the GST Law empower the Government to exempt supplies from the levy of GST

GST Knowledge Portal

What are the penal consequences if a person opts for the composition scheme in violation of the conditions

GST Knowledge Portal

How to compute ‘aggregate turnover’ to determine eligibility for composition scheme

GST Knowledge Portal

Can composition tax be collected from customers

GST Knowledge Portal

Can the customer who buys from a registered person who is under the composition scheme claim composition tax as input tax credit

GST Knowledge Portal

Can the registered person under composition scheme claim input tax credit

GST Knowledge Portal

Who are not eligible to opt for composition scheme

GST Knowledge Portal

Can composition scheme be availed of by a manufacturer and a service supplier

GST Knowledge Portal

Will a taxable person, having multiple registrations, be eligible to opt for composition scheme only for a few of registration

GST Knowledge Portal

What is the threshold for opting to pay tax under the composition scheme

GST Knowledge Portal

What will be the implications in case of receipt of supply from unregistered persons

GST Knowledge Portal

What is meant by Reverse Charge Under GST

GST Knowledge Portal

Are all goods and services taxable under GST

GST Knowledge Portal

What are composite supply and mixed supply

GST Knowledge Portal

Who can notify a transaction to be supply of goods or services

GST Knowledge Portal

Will giving away essential commodities by a charitable institution be taxable activity under GST

GST Knowledge Portal

Whether supplies made without consideration will also come within the purview of supply under GST

GST Knowledge Portal

What is the taxable event under GST

GST Knowledge Portal

Where is the power to levy GST derived from

GST Knowledge Portal

What is Anti-Profiteering measure under GST

GST Knowledge Portal

Is there any provision in GST for tax treatment of goods returned by the recipient

GST Knowledge Portal

Different companies have different types of accounting software packages and no specific format are mandated for keeping records. How will department be able to read into these complex software?

GST Knowledge Portal

. What is the concept of Information Return under GST

GST Knowledge Portal

Whether transaction in securities be taxable in GST

GST Knowledge Portal

Whether actionable claims liable to GST

GST Knowledge Portal

. What is the purpose of Compliance rating mechanism

GST Knowledge Portal

How are the disputes going to be resolved under the GST regime

GST Knowledge Portal

What is GSTN and its role in the GST regime

GST Knowledge Portal

Whether the composition scheme will be optional or compulsory

GST Knowledge Portal

What is the scope of composition scheme under GST

GST Knowledge Portal

How will Exports be treated under GST

GST Knowledge Portal

How will imports be taxed under GST

GST Knowledge Portal

How will the goods and services be classified under GST regime

GST Knowledge Portal

What are the benefits available to small tax payers under the GST regime

GST Knowledge Portal

Who is liable to pay GST under the proposed GST regime

GST Knowledge Portal

How will decisions be taken by GST Council

GST Knowledge Portal

What is the guiding principle of GST Council

GST Knowledge Portal

What would be the role of GST Council

GST Knowledge Portal

Who will decide rates for levy of GST

GST Knowledge Portal

What is IGST

GST Knowledge Portal

What are the benefits which the Country will accrue from GST

GST Knowledge Portal

How a particular transaction of goods and services would be taxed simultaneously under Central GST (CGST) and State GST (SGST)

GST Knowledge Portal

Why was the Constitution of India amended recently in the context of GST

GST Knowledge Portal

Which authority will levy and administer GST

GST Knowledge Portal

Why is Dual GST required

GST Knowledge Portal

What type of GST is proposed to be implemented

GST Knowledge Portal

What will be status of Tobacco and Tobacco products under the GST regime

GST Knowledge Portal

What will be the status in respect of taxation of above commodities after introduction of GST

GST Knowledge Portal

Which are the commodities proposed to be kept outside the purview of GST

GST Knowledge Portal

What principles were adopted for subsuming the above taxes under GST

GST Knowledge Portal

Which of the existing taxes are proposed to be subsumed under GST

GST Knowledge Portal

What exactly is the concept of destination based tax on consumption

GST Knowledge Portal

What is Goods and Services Tax (GST)

GST Knowledge Portal

Rule 162. Procedure for compounding of offences

CGST RULE

Rule 161. Continuation of certain recovery proceedings

CGST RULE

Rule 160. Recovery from company in liquidation

CGST RULE

Rule 159. Provisional attachment of property 

CGST RULE

Rule 158. Payment of tax and other amounts in instalments

CGST RULE

Rule 157. Recovery from surety

CGST RULE

Rule 156. Recovery through court

CGST RULE

Rule 155. Recovery through land revenue authority

CGST RULE

Rule 154. Disposal of proceeds of sale of goods or conveyance and movable or immovable property

CGST RULE

Rule 153. Attachment of interest in partnership

CGST RULE

Rule 152. Attachment of property in custody of courts or Public Officer

CGST RULE

Rule 151. Attachment of debts and shares, etc

CGST RULE

Rule 150. Assistance by police

CGST RULE

Rule149. Prohibition against sale on holidays 

CGST RULE

Rule 148. Prohibition against bidding or purchase by officer

CGST RULE

Rule 147. Recovery by sale of movable or immovable property

CGST RULE

Rule 146. Recovery through execution of a decree, etc

CGST RULE

Rule 144A. Recovery of penalty by sale of goods or conveyance detained or seized in transit

CGST RULE

Rule 145. Recovery from a third person

CGST RULE

Rule 144. Recovery by sale of goods under the control of proper officer

CGST RULE

Rule 143. Recovery by deduction from any money owed

CGST RULE

Rule 142A. Procedure for recovery of dues under existing laws

CGST RULE

Rule 142. Notice and order for demand of amounts payable under the Act

CGST RULE

Rule 141. Procedure in respect of seized goods

CGST RULE

Rule 140. Bond and security for release of seized goods

CGST RULE

Rule 139. Inspection, search and seizure

CGST RULE

Rule 138E. Restriction on furnishing of information in PART A of FORM GST EWB-01

CGST RULE

Rule 138D. Facility for uploading information regarding detention of vehicle

CGST RULE

Rule 138C. Inspection and verification of goods

CGST RULE

Rule 138B. Verification of documents and conveyances

CGST RULE

Rule 138A. Documents and devices to be carried by a person-in-charge of a conveyance

CGST RULE

Rule 138. Information to be furnished prior to commencement of movement of goods and generation of e-way bill

CGST RULE

Rule 137. Tenure of Authority

CGST RULE

Rule 136. Monitoring of the orde

CGST RULE

Rule 135. Compliance by the registered person

CGST RULE

Rule 134. Decision to be taken by the majority

CGST RULE

Rule 133. Order of the Authority

CGST RULE

Rule 132. Power to summon persons to give evidence and produce documents

CGST RULE

Rule131. Cooperation with other agencies or statutory authorities

CGST RULE

Rule 130. Confidentiality of information

CGST RULE

Rule 129. Initiation and conduct of proceedings

CGST RULE

Rule 128. Examination of application by the Standing Committee and Screening Committee

CGST RULE

Rule 127. Duties of the Authority

CGST RULE

Rule 126. Power to determine the methodology and procedure

CGST RULE

Rule 125. Secretary to the Authority

CGST RULE

Rule 124. Appointment, salary, allowances and other terms and conditions of service of the Chairman and Members of the Authority

CGST RULE

Rule 123. Constitution of the Standing Committee and Screening Committees

CGST RULE

Rule 122. Constitution of the Authority

CGST RULE

Rule 121. Recovery of credit wrongly availed

CGST RULE

Rule 120A. Revision of declaration in FORM GST TRAN-1

CGST RULE

Rule 120. Details of goods sent on approval basis

CGST RULE

Rule 119. Declaration of stock held by a principal and job-worker

CGST RULE

Rule 118. Declaration to be made under clause (c) of sub-section (11) of section142

CGST RULE

Rule 117. Tax or duty credit carried forward under any existing law or on goods held in stock on the appointed day

CGST RULE

Rule 116. Disqualification for misconduct of an authorised representative

CGST RULE

Rule 115. Demand confirmed by the Court

CGST RULE

Rule 114. Appeal to the High Court

CGST RULE

Rule113. Order of Appellate Authority or Appellate Tribunal

CGST RULE

Rule 112. Production of additional evidence before the Appellate Authority or the Appellate Tribunal

CGST RULE

Rule 111. Application to the Appellate Tribunal

CGST RULE

Rule 110. Appeal to the Appellate Tribunal

CGST RULE

Rule 109B. Notice to person and order of revisional authority in case of revision

CGST RULE

Rule 109A. Appointment of Appellate Authority

CGST RULE

Rule 109. Application to the Appellate Authority

CGST RULE

Rule 108. Appeal to the Appellate Authority

CGST RULE

Rule 107A. Manual filing and processing

CGST RULE

Rule 107. Certification of copies of the advance rulings pronounced by the Appellate Authority

CGST RULE

Rule 106. Form and manner of appeal to the Appellate Authority for Advance Ruling

CGST RULE

Rule 105. Certification of copies of advance rulings pronounced by the Authority

CGST RULE

Rule 104. Form and manner of application to the Authority for Advance Ruling

CGST RULE

Rule 103. Qualification and appointment of members of the Authority for Advance Ruling

CGST RULE

Rule 102. Special Audit

CGST RULE

Rule 101. Audit

CGST RULE

Rule 100. Assessment in certain cases

CGST RULE

Rule 99. Scrutiny of returns

CGST RULE

Rule 98. Provisional Assessment

CGST RULE

Rule 97A. Manual filing and processing

CGST RULE

Rule 97. Consumer Welfare Fund

CGST RULE

Rule 96C. Bank Account for credit of refund

CGST RULE

Rule 96B. Recovery of refund of unutilised input tax credit or integrated tax paid on export of goods where export proceeds not realised

CGST RULE

Rule 96A. Export of goods or services under bond or Letter of Undertaking

CGST RULE

Rule 96. Refund of integrated tax paid on goods 1 [or services] exported out of India

CGST RULE

Rule 95A. Refund of taxes to the retail outlets established in departure area of an international Airport beyond immigration counters making tax free supply to an outgoing international tourist

CGST RULE

Rule 95. Refund of tax to certain persons

CGST RULE

Rule 94. Order sanctioning interest on delayed refunds

CGST RULE

Rule 93. Credit of the amount of rejected refund claim

CGST RULE

Rule 92. Order sanctioning refund

CGST RULE

Rule 91. Grant of provisional refund

CGST RULE

Rule 90. Acknowledgement

CGST RULE

Rule 89. Application for refund of tax, interest, penalty, fees or any other amount

CGST RULE

Rule 88B. Manner of calculating interest on delayed payment of tax

CGST RULE

Rule 88A. Order of utilization of input tax credit

CGST RULE

Rule 88. Identification number for each transaction

CGST RULE

Rule 87. Electronic Cash Ledger

CGST RULE

Rule 86B . Restrictions on use of amount available in electronic credit ledger

CGST RULE

Rule 86A. Conditions of use of amount available in electronic credit ledger

CGST RULE

Rule 86. Electronic Credit Ledger

CGST RULE

Rule 85. Electronic Liability Register

CGST RULE

Rule 84. Conditions for purposes of appearance

CGST RULE

Rule 83B. Surrender of enrolment of goods and services tax practitioner

CGST RULE

Rule 83A. Examination of Goods and Services Tax Practitioners

CGST RULE

Rule 83. Provisions relating to a goods and services tax practitioner

CGST RULE

Rule 82. Details of inward supplies of persons having Unique Identity Number

CGST RULE

Rule 81. Final return

CGST RULE

Rule 80. Annual return

CGST RULE

Rule 79. Communication and rectification of discrepancy in details furnished by the ecommerce operator and the supplier 

CGST RULE

Rule 78. Matching of details furnished by the e-Commerce operator with the details furnished by the supplier 

CGST RULE

Rule 77. Refund of interest paid on reclaim of reversals

CGST RULE

Rule 76. Claim of reduction in output tax liability more than once

CGST RULE

Rule 75. Communication and rectification of discrepancy in reduction in output tax liability and reversal of claim of reduction

CGST RULE

Rule 74. Final acceptance of reduction in output tax liability and communication thereof

CGST RULE

Rule73. Matching of claim of reduction in the output tax liability

CGST RULE

Rule 72. Claim of input tax credit on the same invoice more than once

CGST RULE

Rule 71.Communication and rectification of discrepancy in claim of input tax credit and reversal of claim of input tax credit

CGST RULE

Rule 70. Final acceptance of input tax credit and communication thereof

CGST RULE

Rule 69. Matching of claim of input tax credit

CGST RULE

Rule 68. Notice to non-filers of returns

CGST RULE

Rule 67A. Manner of furnishing of return or details of outward supplies by short messaging service facility

CGST RULE

Rule 67. Form and manner of submission of statement of supplies through an e-commerce operator

CGST RULE

Rule 66. Form and manner of submission of return by a person required to deduct tax at source

CGST RULE

Rule 65. Form and manner of submission of return by an Input Service Distributor

CGST RULE

Rule 64. Form and manner of submission of return by persons providing online information and data base access or retrieval services

CGST RULE

Rule 63. Form and manner of submission of return by non-resident taxable person

CGST RULE

Rule 62. Form and manner of submission of statement and return

CGST RULE

Rule 61A . Manner of opting for furnishing quarterly return

CGST RULE

Rule 61 . Form and manner of furnishing of return

CGST RULE

Rule 60. Form and manner of ascertaining details of inward supplies

CGST RULE

Rule 59. Form and manner of furnishing details of outward supplies

CGST RULE

Rule 58. Records to be maintained by owner or operator of go down or warehouse and transporters

CGST RULE

Rule 57. Generation and maintenance of electronic records

CGST RULE

Rule 56. Maintenance of accounts by registered persons

CGST RULE

Rule 55A. Tax Invoice or bill of supply to accompany transport of goods

CGST RULE

Rule 55. Transportation of goods without issue of invoice

CGST RULE

Rule 54. Tax invoice in special cases

CGST RULE

Rule 53. Revised tax invoice and credit or debit notes

CGST RULE

Rule 52. Payment voucher

CGST RULE

Rule 51. Refund voucher

CGST RULE

Rule 50. Receipt voucher

CGST RULE

Rule 49. Bill of supply

CGST RULE

Rule 48. Manner of issuing invoice

CGST RULE

Rule 47. Time limit for issuing tax invoice

CGST RULE

Rule 46A. Invoice-cum-bill of supply

CGST RULE

Rule 46. Tax invoice

CGST RULE

Rule 45. Conditions and restrictions in respect of inputs and capital goods sent to the job worker

CGST RULE

Rule 44A. Manner of reversal of credit of Additional duty of Customs in respect of Gold dore bar

CGST RULE

Rule 44. Manner of reversal of credit under special circumstances

CGST RULE

Rule 43. Manner of determination of input tax credit in respect of capital goods and reversal thereof in certain cases

CGST RULE

Rule 42. Manner of determination of input tax credit in respect of inputs or input services and reversal thereof

CGST RULE

Rule 41A. Transfer of credit on obtaining separate registration for multiple places of business within a State or Union territory

CGST RULE

Rule 41. Transfer of credit on sale, merger, amalgamation, lease or transfer of a business

CGST RULE

Rule 40. Manner of claiming credit in special circumstances

CGST RULE

Rule 39. Procedure for distribution of input tax credit by Input Service Distributor

CGST RULE

Rule 38. Claim of credit by a banking company or a financial institution

CGST RULE

Rule 37. Reversal of input tax credit in the case of non-payment of consideration

CGST RULE

Rule 36. Documentary requirements and conditions for claiming input tax credit

CGST RULE

Rule 35. Value of supply inclusive of integrated tax, central tax, State tax, Union territory tax

CGST RULE

Rule 34. Rate of exchange of currency, other than Indian rupees, for determination of value

CGST RULE

Rule 33. Value of supply of services in case of pure agent

CGST RULE

Rule 32A. Value of supply in cases where Kerala Flood Cess is applicable

CGST RULE

Rule 32. Determination of value in respect of certain supplies

CGST RULE

Rule 31A. Value of supply in case of lottery, betting, gambling and horse racing

CGST RULE

Rule 31. Residual method for determination of value of supply of goods or services or both.

CGST RULE

Rule 30. Value of supply of goods or services or both based on cost

CGST RULE

Rule 29. Value of supply of goods made or received through an agent

CGST RULE

Rule 28. Value of supply of goods or services or both between distinct or related persons, other than through an agent

CGST RULE

Rule 27. Value of supply of goods or services where the consideration is not wholly in money

CGST RULE

Rule 26. Method of authentication

CGST RULE

Rule 25. Physical verification of business premises in certain cases

CGST RULE

Rule 24. Migration of persons registered under the existing law

CGST RULE

Rule 23. Revocation of cancellation of registration

CGST RULE

Rule 22. Cancellation of registration

CGST RULE

Rule 21A. Suspension of registration

CGST RULE

Rule 21. Registration to be cancelled in certain cases

CGST RULE

Rule 20. Application for cancellation of registration

CGST RULE

Rule 19. Amendment of registration

CGST RULE

Rule 18. Display of registration certificate and Goods and Services Tax Identification Number on the name board

CGST RULE

Rule 17. Assignment of Unique Identity Number to certain special entities.

CGST RULE

Rule 16. Suo moto registration

CGST RULE

Rule 15. Extension in period of operation by casual taxable person and non-resident taxable person

CGST RULE

Rule 14. Grant of registration to a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient

CGST RULE

Rule 13. Grant of registration to non-resident taxable person

CGST RULE

Rule 12. Grant of registration to persons required to deduct tax at source or to collect tax at source

CGST RULE

Rule 11. Separate registration for multiple places of business within a State or a Union territory

CGST RULE

Rule 10B. Aadhaar authentication for registered person

CGST RULE

Rule 10A. Furnishing of Bank Account Details

CGST RULE

Rule 10. Issue of registration certificate

CGST RULE

Rule 9. Verification of the application and approval

CGST RULE

Rule 8. Application for registration

CGST RULE

Rule 7. Rate of tax of the composition levy

CGST RULE

Rule 6. Validity of composition levy

CGST RULE

Rule 5. Conditions and restrictions for composition levy

CGST RULE

Rule 4. Effective date for composition levy

CGST RULE

Rule 3. Intimation for composition levy

CGST RULE

Rule 2. Definitions

CGST RULE

Rule 1. Short title

CGST RULE

Section 152. Bar on disclosure of information

CGST ACT

SCHEDULE III

CGST ACT

SCHEDULE II 

CGST ACT

SCHEDULE I

CGST ACT

Section 174. Repeal and saving

CGST ACT

Section 173. Amendment of Act 32 of 1994

CGST ACT

Section 172. Removal of difficulties

CGST ACT

Section 171. Antiprofiteering measure

CGST ACT

Section 170. Rounding off of tax, etc

CGST ACT

Section 169. Service of notice in certain circumstances

CGST ACT

Section 168A. Power of Government to extend time limit in special circumstances

CGST ACT

Section 168. Power to issue instructions or directions

CGST ACT

Section 167. Delegation of powers

CGST ACT

Section 166. Laying of rules, regulations and notifications

CGST ACT

Section 165. Power to make regulations

CGST ACT

Section 164. Power of Government to make rules

CGST ACT

Section 163. Levy of fee

CGST ACT

Section 162. Bar on jurisdiction of civil courts

CGST ACT

Section 161. Rectification of errors apparent on the face of record

CGST ACT

Section 160. Assessment proceedings, etc., not to be invalid on certain grounds

CGST ACT

Section 159. Publication of information in respect of persons in certain cases

CGST ACT

Section 158. Disclosure of information by a public servant

CGST ACT

Section 157. Protection of action taken under this Act

CGST ACT

Section 156. Persons deemed to be public servants

CGST ACT

Section 155. Burden of proof

CGST ACT

Section 154. Power to take samples

CGST ACT

Section 153. Taking assistance from an expert

CGST ACT

Section 151. Power to call for information

CGST ACT

Section 150. Obligation to furnish information return

CGST ACT

Section 149. Goods and services tax compliance rating

CGST ACT

Section 148. Special procedure for certain processes

CGST ACT

Section 147. Deemed exports

CGST ACT

Section 146. Common Portal

CGST ACT

Section 145. Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence

CGST ACT

Section 144. Presumption as to documents in certain cases

CGST ACT

Section 143. Job work procedure

CGST ACT

Section 142. Miscellaneous transitional provisions

CGST ACT

Section 141. Transitional provisions relating to job work

CGST ACT

Section 140. Transitional arrangements for input tax credit

CGST ACT

Section 139. Migration of existing taxpayers

CGST ACT

Section 138. Compounding of offences

CGST ACT

Section 137. Offences by companies

CGST ACT

Section 136. Relevancy of statements under certain circumstances

CGST ACT

Section 135. Presumption of culpable mental state

CGST ACT

Section 134. Cognizance of offences

CGST ACT

Section 133. Liability of officers and certain other persons

CGST ACT

Section 132. Punishment for certain offences

CGST ACT

Section 131. Confiscation or penalty not to interfere with other punishments

CGST ACT

Section 130. Confiscation of goods or conveyances and levy of penalty

CGST ACT

Section 129. Detention, seizure and release of goods and conveyances in transit

CGST ACT

Section 128. Power to waive penalty or fee or both

CGST ACT

Section 127. Power to impose penalty in certain cases

CGST ACT

Section 126. General disciplines related to penalty

CGST ACT

Section 125. General penalty

CGST ACT

Section 124. Fine for failure to furnish statistics

CGST ACT

Section 123. Penalty for failure to furnish information return

CGST ACT

Section 122. Penalty for certain offences

CGST ACT

Section 121. Non-appealable decisions and orders

CGST ACT

Section 120. Appeal not to be filed in certain cases

CGST ACT

Section 119. Sums due to be paid notwithstanding appeal, etc

CGST ACT

Section 118. Appeal to Supreme Court

CGST ACT

Section 117. Appeal to High Court

CGST ACT

Section 116. Appearance by authorised representative

CGST ACT

Section 109. Constitution of Appellate Tribunal and Benches thereof

CGST ACT

Section 115. Interest on refund of amount paid for admission of appeal

CGST ACT

Section 114. Financial and administrative powers of President

CGST ACT

Section 113. Orders of Appellate Tribunal

CGST ACT

Section 112. Appeals to Appellate Tribunal

CGST ACT

Section 111. Procedure before Appellate Tribunal

CGST ACT

Section 110. President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc

CGST ACT

Section 108. Powers of Revisional Authority

CGST ACT

Section 107. Appeals to Appellate Authority

CGST ACT

Section 106. Procedure of Authority and Appellate Authority

CGST ACT

Section 105. Powers of Authority and Appellate Authority

CGST ACT

Section 104. Advance ruling to be void in certain circumstances

CGST ACT

Section 103. Applicability of advance ruling

CGST ACT

Section 102. Rectification of advance ruling

CGST ACT

Section 101C. Order of National Appellate Authority

CGST ACT

Section 101B. Appeal to National Appellate Authority

CGST ACT

Section 101A. Constitution of National Appellate Authority for Advance Ruling

CGST ACT

Section 101. Orders of Appellate Authority

CGST ACT

Section 100. Appeal to Appellate Authority

CGST ACT

Section 99. Appellate Authority for Advance Ruling

CGST ACT

Section 98. Procedure on receipt of application

CGST ACT

Section 97. Application for advance ruling

CGST ACT

Section 96. Authority for advance ruling

CGST ACT

 Section 95. Definitions of Advance Ruling

CGST ACT

Section 94. Liability in other cases

CGST ACT

Section 93. Special provisions regarding liability to pay tax, interest or penalty in certain cases

CGST ACT

Section 92. Liability of Court of Wards, etc

CGST ACT

Section 91. Liability of guardians, trustees, etc

CGST ACT

Section 90. Liability of partners of firm to pay tax

CGST ACT

Section 89. Liability of directors of private company

CGST ACT

Section 88. Liability in case of company in liquidation

CGST ACT

Section 87. Liability in case of amalgamation or merger of companies

CGST ACT

Section 86. Liability of agent and principal

CGST ACT

Section 85. Liability in case of transfer of business

CGST ACT

Section 84. Continuation and validation of certain recovery proceedings

CGST ACT

 Section 83. Provisional attachment to protect revenue in certain cases

CGST ACT

Section 82. Tax to be first charge on property

CGST ACT

Section 81. Transfer of property to be void in certain cases

CGST ACT

Section 80. Payment of tax and other amount in instalments

CGST ACT

Section 79. Recovery of tax

CGST ACT

Section 78. Initiation of recovery proceedings

CGST ACT

Section 77. Tax wrongfully collected and paid to Central Government or State Government

CGST ACT

Section 76. Tax collected but not paid to Government

CGST ACT

Section 75. General provisions relating to determination of tax

CGST ACT

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 willful- misstatement or suppression of facts

CGST ACT

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 willful-misstatement or suppression of facts

CGST ACT

Section 72. Officers to assist proper officers

CGST ACT

Section 71. Access to business premises

CGST ACT

Section 70. Power to summon persons to give evidence and produce documents

CGST ACT

Section 69. Power to arrest

CGST ACT

Section 68. Inspection of goods in movement

CGST ACT

Section 67. Power of inspection, search and seizure

CGST ACT

Section 66. Special audit

CGST ACT

Section 65. Audit by tax authorities

CGST ACT

Section 64. Summary assessment in certain special cases

CGST ACT

Section 63. Assessment of unregistered persons

CGST ACT

Section 62. Assessment of non-filers of returns

CGST ACT

Section 61. Scrutiny of returns

CGST ACT

Section 60. Provisional assessment

CGST ACT

Section 59. Self-assessment

CGST ACT

Section 58. Utilisation of Fund

CGST ACT

Section 57. Consumer Welfare Fund

CGST ACT

Section 56. Interest on delayed refunds

CGST ACT

Section 55. Refund in certain cases

CGST ACT

Section 54. Refund of tax

CGST ACT

Section 53A. Transfer of certain amounts

CGST ACT

Section 53. Transfer of input tax credit

CGST ACT

Section 52. Collection of tax at source

CGST ACT

Section 51. Tax deduction at source

CGST ACT

Section 50. Interest on delayed payment of tax

CGST ACT

Section 49B. Order of utilisation of input tax credit

CGST ACT

Section 49A. Utilisation of input tax credit subject to certain conditions

CGST ACT

Section 49. Payment of tax, interest, penalty and other amounts

CGST ACT

Section 48. Goods and services tax practitioners

CGST ACT

Section 47. Levy of late fee

CGST ACT

Section 46. Notice to return defaulters

CGST ACT

Section 45. Final return

CGST ACT

Section 44. Annual return

CGST ACT

Section 43A. Procedure for furnishing return and availing input tax credit

CGST ACT

Section 43. Matching, reversal and reclaim of reduction in output tax liability

CGST ACT

Section 42. Matching, reversal and reclaim of input tax credit

CGST ACT

Section 41. Availment of input tax credit

CGST ACT

Section 40. First return

CGST ACT

Section 39. Furnishing of returns

CGST ACT

Section 38. Communication of details of inward supplies and input tax credit

CGST ACT

Section 37. Furnishing details of outward supplies.

CGST ACT

Section 36. Period of retention of accounts

CGST ACT

Section 35. Accounts and other records

CGST ACT

Section 34. Credit and debit notes

CGST ACT

Section 33. Amount of tax to be indicated in tax invoice and other documents

CGST ACT

Section 32. Prohibition of unauthorised collection of tax

CGST ACT

Section 31A. Facility of digital payment to recipient

CGST ACT

Section 31. Tax invoice

CGST ACT

Section 30. Revocation of cancellation of registration

CGST ACT

Section 29. Cancellation 1 [or suspension] of registration

CGST ACT

Section 28. Amendment of registration

CGST ACT

Section 27. Special provisions relating to casual taxable person and non-resident taxable person

CGST ACT

Section 26. Deemed registration

CGST ACT

Section 25. Procedure for registration

CGST ACT

Section 24. Compulsory registration in certain cases

CGST ACT

Section 23. Persons not liable for registration

CGST ACT

Section 22. Persons liable for registration

CGST ACT

Section 21. Manner of recovery of credit distributed in excess

CGST ACT

Section 20. Manner of distribution of credit by Input Service Distributor

CGST ACT

Section 19. Taking input tax credit in respect of inputs and capital goods sent for job work

CGST ACT

Section 18. Availability of credit in special circumstances

CGST ACT

Section 17. Apportionment of credit and blocked credits

CGST ACT

 Section 16. Eligibility and conditions for taking input tax credit

CGST ACT

Section 15. Value of Taxable Supply

CGST ACT

Section 14. Change in rate of tax in respect of supply of goods or services

CGST ACT

Section 13. Time of Supply of Services

CGST ACT

Section 12. Time of Supply of Goods

CGST ACT

Section 11. Power to grant Exemption

CGST ACT

Section 10. Composition levy

CGST ACT

Section 9. Levy and collection

CGST ACT

Section 8. Tax liability on composite and mixed supplies

CGST ACT

Section 7. Scope of supply

CGST ACT

Section 6. Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances

CGST ACT

Section 5. Powers of officers under GST

CGST ACT

Section 4. Appointment of Officers.-

CGST ACT

Section 3. Officers under this Act

CGST ACT

Section 2. Definitions.-

CGST ACT

Section 1. Short title, extent and commencement.-

CGST ACT

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