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Home Acts & Rules Goods and Services Tax Draft-Bills-Reports Draft - INTEGRATED GOODS AND SERVICES TAX ACT, 2016 ( IGST Act) - Draft June 2016 Chapters List This

Draft - INTEGRATED GOODS AND SERVICES TAX ACT, 2016 ( IGST Act) - Draft June 2016

Chapter: I
PRELIMINARY
Section 1 : Short title, extent and commencement
Section 2 : Definitions
Chapter: II
PRINCIPLES FOR DETERMINING SUPPLY OF GOODS AND/OR SERVICES IN THE COURSE OF INTER - STATE TRADE OR COMMERCE
Section 3 : Supplies of goods and/or services in the course of inter-State trade or commerce
Section 3A : Supplies of goods and/or services in the course of intra-State trade or commerce
Chapter: III
LEVY AND COLLECTION OF TAX
Section 4 : Levy and collection of Integrated Goods and Services Tax
Chapter: IV
PLACE OF SUPPLY OF GOODS AND/OR SERVICES
Section 5 : Place of supply of goods
Section 6 : Place of supply of services
Chapter: V
PAYMENT OF TAX
Section 7 : Payment of tax, interest, penalty and other amounts
Chapter: VI
INPUT TAX CREDIT
Section 8 : Claim of input tax credit, provisional acceptance, matching, reversal and reclaim thereof
Section 9 : Transfer of input tax credit
Chapter: VIII
APPORTIONMENT OF TAX AND SETTLEMENT OF FUNDS
Section 10 : Apportionment of tax collected under the Act and settlement of funds
Chapter: VIII
SETTLEMENT OF CASES
Section 11 : Definitions
Section 12 : Constitution of National Goods and Services Tax Settlement Commission
Section 13 : Jurisdiction and powers of Settlement Commission
Section 14 : Decisions to be by majority
Section 15 : Application for settlement of cases
Section 16 : Procedure for settlement on receipt of an application under section 15
Section 17 : Power of Settlement Commission to order provisional attachment to protect revenue
Section 18 : Power of Settlement Commission to reopen completed proceedings
Section 19 : Inspection, etc. of reports
Section 20 : Power of Settlement Commission to grant immunity from prosecution and penalty
Section 21 : Power of Settlement Commission to send a case back to the IGST officer
Section 22 : Order of settlement to be conclusive
Section 23 : Bar on subsequent application for settlement in certain cases
Section 24 : Rectification of mistakes by Settlement Commission
Section 25 : Powers of Settlement Commission
Section 26 : Procedure of Settlement Commission
Chapter: IX
MISCELLANEOUS
Section 27 : Application of certain provisions of the CGST Act, 2016
Section 28 : Power to make rules
Section 29 : Interest on delayed payment of tax
Section 30 : Tax wrongfully collected and deposited with the Central or a State Government
Chapter: X
TRANSITIONAL PROVISIONS
Section 31 : Import of services or inter-state supply of goods and/or services made on or after the appointed day
Chapter: XI
ADMINISTRATION
Section 32 : Classes of officers under the Integrated Goods and Services Tax Act, 2016
Section 33 : Appointment of officers under the Integrated Goods and Services Tax Act, 2016
 
 
 
 
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