Tax Management India. Com
                        Law and Practice: A Digital eBook ...

Latest Cases

TMI - Tax Management India. Com
Case Laws Acts Notifications Circulars Classification Forms Manuals SMS News Articles
Highlights
D. Forum
What's New

Share:      

        Home        
 
Home Notifications 2017 GST GST - 2017 This
← Previous Next →
  • Login
  • Plus+

 

User Login
Username  
Password  
Stay sign in     

Forget password        New User/ Regiser


Special offer on GST Package for CAs
As per the MOU with ICAI

Subscription - Price List

 

Seeks to bring into force certain sections of the CGST Act, 2017 w.e.f 01.07.2017 - 09/2017 - Central GST (CGST)

  1. CENTRAL GOODS AND SERVICES TAX ACT, 2017

  2. Section 99 - Appellate Authority for Advance Ruling.

  3. Section 98 - Procedure on receipt of application.

  4. Section 97 - Application for advance ruling.

  5. Section 96 - Authority for advance ruling.

  6. Section 95 - Definitions.

  7. Section 94 - Liability in other cases.

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

  9. Section 92 - Liability of Court of Wards, etc.

  10. Section 91 - Liability of guardians, trustees, etc.

  11. Section 90 - Liability of partners of firm to pay tax.

  12. Section 9 - Levy and collection.

  13. Section 89 - Liability of directors of private company.

  14. Section 88 - Liability in case of company in liquidation.

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

  16. Section 86 - Liability of agent and principal.

  17. Section 85 - Liability in case of transfer of business.

  18. Section 84 - Continuation and validation of certain recovery proceedings.

  19. Section 83 - Provisional attachment to protect revenue in certain cases.

  20. Section 82 - Tax to be first charge on property.

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

  22. Section 80 - Payment of tax and other amount in instalments.

  23. Section 8 - Tax liability on composite and mixed supplies.

  24. Section 79 - Recovery of tax.

  25. Section 78 - Initiation of recovery proceedings.

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

  27. Section 76 - Tax collected but not paid to Government.

  28. Section 75 - General provisions relating to determination of tax.

  29. 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 wilfull-misstatement or suppression of facts.

  30. 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 wilful-misstatement or suppression of facts.

  31. Section 72 - Officers to assist proper officers.

  32. Section 71 - Access to business premises.

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

  34. Section 7 - Scope of supply.

  35. Section 69 - Power to arrest.

  36. Section 68 - Inspection of goods in movement.

  37. Section 67 - Power of inspection, search and seizure.

  38. Section 66 - Special audit.

  39. Section 65 - Audit by tax authorities.

  40. Section 64 - Summary assessment in certain special cases.

  41. Section 63 - Assessment of unregistered persons.

  42. Section 62 - Assessment of non-filers of returns.

  43. Section 61 - Scrutiny of returns.

  44. Section 60 - Provisional assessment.

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

  46. Section 59 - Self-assessment.

  47. Section 58 - Utilisation of Fund.

  48. Section 57 - Consumer Welfare Fund.

  49. Section 56 - Interest on delayed refunds.

  50. Section 55 - Refund in certain cases.

  51. Section 54 - Refund of tax.

  52. Section 53 - Transfer of input tax credit.

  53. Section 50 - Interest on delayed payment of tax.

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

  55. Section 48 - Goods and services tax practitioners.

  56. Section 47 - Levy of late fee.

  57. Section 46 - Notice to return defaulters.

  58. Section 45 - Final return.

  59. Section 44 - Annual return.

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

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

  62. Section 41 - Claim of input tax credit and provisional acceptance thereof.

  63. Section 40 - First return.

  64. Section 39 - Furnishing of returns.

  65. Section 38 - Furnishing details of inward supplies.

  66. Section 37 - Furnishing details of outward supplies.

  67. Section 36 - Period of retention of accounts.

  68. Section 35 - Accounts and other records.

  69. Section 34 - Credit and debit notes.

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

  71. Section 32 - Prohibition of unauthorised collection of tax.

  72. Section 31 - Tax invoice

  73. Section 21 - Manner of recovery of credit distributed in excess.

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

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

  76. Section 18 - Availability of credit in special circumstances.

  77. Section 174 - Repeal and saving.

  78. Section 173 - Amendment of Act 32 of 1994.

  79. Section 172 - Removal of difficulties.

  80. Section 171 - Anti-profiteering measure.

  81. Section 170 - Rounding off of tax, etc.

  82. Section 17 - Apportionment of credit and blocked credits.

  83. Section 169 - Service of notice in certain circumstances.

  84. Section 168 - Power to issue instructions or directions.

  85. Section 167 - Delegation of powers.

  86. Section 166 - Laying of rules, regulations and notifications.

  87. Section 165 - Power to make regulations.

  88. Section 163 - Levy of fee.

  89. Section 162 - Bar on jurisdiction of civil courts.

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

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

  92. Section 16 - Eligibility and conditions for taking input tax credit.

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

  94. Section 158 - Disclosure of information by a public servant.

  95. Section 157 - Protection of action taken under this Act.

  96. Section 156 - Persons deemed to be public servants.

  97. Section 155 - Burden of proof.

  98. Section 154 - Power to take samples.

  99. Section 153 - Taking assistance from an expert.

  100. Section 152 - Bar on disclosure of information.

  101. Section 151 - Power to collect statistics.

  102. Section 150 - Obligation to furnish information return.

  103. Section 15 - Value of taxable supply.

  104. Section 149 - Goods and services tax compliance rating.

  105. Section 148 - Special procedure for certain processes.

  106. Section 147 - Deemed Exports.

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

  108. Section 144 - Presumption as to documents in certain cases.

  109. Section 143 - Job work procedure.

  110. Section 142 - Miscellaneous transitional provisions.

  111. Section 141 - Transitional provisions relating to job work.

  112. Section 140 - Transitional arrangements for input tax credit.

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

  114. Section 138 - Compounding of offences.

  115. Section 137 - Offences by companies.

  116. Section 136 - Relevancy of statements under certain circumstances.

  117. Section 135 - Presumption of culpable mental state.

  118. Section 134 - Cognizance of offences.

  119. Section 133 - Liability of officers and certain other persons.

  120. Section 132 - Punishment for certain offences.

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

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

  123. Section 13 - Time of supply of services.

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

  125. Section 128 - Power to waive penalty or fee or both.

  126. Section 127 - Power to impose penalty in certain cases.

  127. Section 126 - General disciplines related to penalty.

  128. Section 125 - General penalty.

  129. Section 124 - Fine for failure to furnish statistics.

  130. Section 123 - Penalty for failure to furnish information return.

  131. Section 122 - Penalty for certain offences.

  132. Section 121 - Non-appealable decisions and orders.

  133. Section 120 - Appeal not to be filed in certain cases.

  134. Section 12 - Time of supply of goods.

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

  136. Section 118 - Appeal to Supreme Court.

  137. Section 117 - Appeal to High Court.

  138. Section 116 - Appearance by authorised representative.

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

  140. Section 114 - Financial and administrative powers of President.

  141. Section 113 - Orders of Appellate Tribunal.

  142. Section 112 - Appeals to Appellate Tribunal

  143. Section 111 - Procedure before Appellate Tribunal.

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

  145. Section 11 - Power to grant exemption from tax.

  146. Section 109 - Constitution of Appellate Tribunal and Benches thereof.

  147. Section 108 - Powers of Revisional Authority.

  148. Section 107 - Appeals to Appellate Authority.

  149. Section 106 - Procedure of Authority, Appellate Authority and National Appellate Authority

  150. Section 105 - Powers of Authority, Appellate Authority and National Appellate Authority

  151. Section 104 - Advance ruling to be void in certain circumstances.

  152. Section 103 - Applicability of advance ruling.

  153. Section 102 - Rectification of advance ruling.

  154. Section 101 - Orders of Appellate Authority.

  155. Section 100 - Appeal to Appellate Authority.

  156. Section 1 - Short title, extent and commencement.

 

← Previous Next →

 

 

 

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || Database || Members || Refer Us ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.
|| Blog || Site Map - Recent || Site Map || ||