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Special offer on GST Package for CAs
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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.

 

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