Tax Solutions

Explore our comprehensive Tax Solutions and industry insights to meet the challenges of emerging technologies.

Section 1

Section 1 of the CGST Act, 2017 defines the short title, extent, and commencement of the A...

Section 1

Section 1 – Short Title, Extent and Commencement

Section 2

Section 2 of the CGST Act, 2017 defines important GST terms such as aggregate turnover, co...

Section 2

Section 2 – Definitions

Section 3

Section 3 of the CGST Act, 2017 provides for the appointment and hierarchy of GST officers...

Section 3

Section 3 – Appointment of Officers

Section 4

Section 4 of the CGST Act, 2017 – Appointment of Officers

Section 4

Section 4 – Authorization of Officers of State Tax or Union Territory Tax as Proper Offi...

Section 3 vs Section 4

Section 3 vs Section 4 of the CGST Act, 2017

Section 5

Section 5 – Powers of Officers

Section 5

Section 5 of the CGST Act, 2017 – Powers of Officers

Section 6

Section 6 – Authorization of Officers as Proper Officers in Certain Circumstances

Section 6

Section 6 of the CGST Act, 2017 – Authorization of Officers of State Tax or Union Territ...

Section 7

Section 7 – Inter-State Supply

Section 7

Section 7 of the CGST Act, 2017 – Scope of Supply

Section 8

Section 8 – Intra-State Supply

Section 8

Section 8 of the CGST Act, 2017 Composite Supply and Mix Supply

Section 9

Section 9 – Supplies in Territorial Waters

Section 9

Section 9 of the CGST Act, 2017 Levy of GST

Section 10

Section 10 – Place of Supply of Goods Other than Imports and Exports

Section 10

Section 10 of the CGST Act, 2017 – Composition Levy

Section 11

Section 11 – Place of Supply of Goods Imported into or Exported from India

Section 11

Section 11 of the CGST Act, 2017 – Power to Grant GST Exemption

Section 12

Section 12 – Place of Supply of Services Where Location of Supplier and Recipient is in ...

Section 12

Section 12 of the CGST Act, 2017 – Time of Supply of Goods

Section 13

Section 13 – Place of Supply of Services Where Location of Supplier or Location of Recip...

Section 13

Section 13 of the CGST Act, 2017 – Time of Supply of Services

Section 14

Section 14 – Special Provision for Payment of Tax by a Supplier of Online Information an...

Section 14

Section 14 of the CGST Act, 2017 – Change in Rate of Tax

Section 15

Section 15 – Refund of Integrated Tax to International Tourists

Section 15

Section 15 of the CGST Act, 2017 – Value of Taxable Supply

Section 16

Section 16 – Zero-Rated Supply

Section 16

Section 16 of the CGST Act, 2017 – Eligibility and Conditions for Input Tax Credit (ITC)

Section 17

Section 17 – Apportionment of Tax and Settlement of Funds

Section 17

Section 17 of the CGST Act, 2017 – Apportionment of Credit and Blocked Credits

Section 17A

Section 17A – Transfer of Amount from Electronic Cash Ledger under the CGST Act

Section 18

Section 18 of the CGST Act, 2017 – Availability of Input Tax Credit (ITC) in Special Cir...

Section 18

Section 18 – Transfer of Input Tax Credit

Section 19

Section 19 of the CGST Act, 2017 – ITC on Inputs and Capital Goods Sent for Job Work

Section 19

Section 19 – Tax Wrongfully Collected and Paid to the Central Government or State Govern...

Section 20

Section 20 of the CGST Act, 2017 – Manner of Distribution of Credit by Input Service Dis...

Section 20

Section 20 – Application of Provisions of the CGST Act

Section 21

Section 21 of the CGST Act – Recovery of Credit Distributed in Excess

Section 21

Section 21 – Import of Services Made on or After the Appointed Day

Section 22

Section 22 of the CGST Act – Persons Liable for Registration

Section 23

Section 23 of the CGST Act – Persons Not Liable for Registration

Section 24

Section 24 of the CGST Act – Compulsory Registration

Section 25

Section 25 of the CGST Act – Procedure for Registration

Section 26

Section 26 of the CGST Act – Deemed Approval of Registration

Section 28

Section 28 of the CGST Act – Amendment of Registration

Section 29

Section 29 of the CGST Act – Cancellation or Suspension of Registration

Section 30

Section 30 of the CGST Act – Revocation of Cancellation of Registration

Section 31

Section 31 of the CGST Act – Tax Invoice

Section 32

Section 32 of the CGST Act – Prohibition of Unauthorized Collection of Tax

Section 33

Section 33 of the CGST Act – Amount of Tax to be Indicated in Tax Invoice

Section 34

Section 34 of the CGST Act – Credit Notes and Debit Notes

Section 35

Section 35 of the CGST Act – Accounts and Other Records

Section 36

Section 36 of the CGST Act – Period of Retention of Accounts

Section 37

Section 37 of the CGST Act – Furnishing Details of Outward Supplies

Section 38

Section 38 of the CGST Act – Communication of Details of Inward Supplies and ITC

Section 39

Section 39 of the CGST Act – Furnishing of Returns

Section 40

Section 40 of the CGST Act – First Return

Section 41

Section 41 of the CGST Act – Availment of Input Tax Credit

Section 42

Section 42 of the CGST Act – Matching, Reversal and Reclaim of Input Tax Credit (Omitted...

Section 43

Section 43 of the CGST Act – Matching of Reduction in Output Tax Liability (Omitted)

Section 44

Section 44 of the CGST Act – Annual Return

Section 45

Section 45 of the CGST Act – Final Return

Section 46

Section 46 of the CGST Act – Notice to Return Defaulters

Section 47

Section 47 of the CGST Act – Levy of Late Fee

Section 48

Section 48 of the CGST Act – Goods and Services Tax Practitioners

Section 49

Section 49 of the CGST Act – Payment of Tax, Interest, Penalty and Other Amounts

Section 50

Section 50 of the CGST Act – Interest on Delayed Payment of Tax

Section 51

Section 51 – Tax Deduction at Source (TDS)

Section 52

Section 52 – Collection of Tax at Source (TCS)

Section 53

Section 53 – Transfer of Input Tax Credit

Section 54

Section 54 – Refund of Tax

Section 55

Section 55 – Refund to Certain Persons

Section 56

Section 56 – Interest on Delayed Refunds

Section 57

Section 57 – Consumer Welfare Fund

Section 58

Section 58 – Utilisation of Fund

Section 59

Section 59 – Self-Assessment

Section 60

Section 60 – Provisional Assessment

Section 61

Section 61 – Scrutiny of Returns

Section 62

Section 62 – Assessment of Non-Filers of Returns

Section 63

Section 63 – Assessment of Unregistered Persons

Section 64

Section 64 – Summary Assessment in Certain Special Cases

Section 65

Section 65 – Audit by Tax Authorities

Section 66

Section 66 – Special Audit

Section 67

Section 67 – Inspection, Search and Seizure

Section 68

Section 68 – Inspection of Goods in Movement

Section 69

Section 69 – Power to Arrest

Section 70

Section 70 – Power to Summon Persons

Section 71

Section 71 – Access to Business Premises

Section 72

Section 72 – Officers to Assist Proper Officers

Section 73

Section 73 – Determination of Tax Not Paid or Short Paid (Cases Other Than Fraud)

Section 74

Section 74 – Determination of Tax Not Paid or Short Paid Due to Fraud, Wilful Misstateme...

Section 74A

Section 74A of the CGST Act – Maximum Tax, Interest and Penalty Liability

Section 75

Section 75 – General Provisions Relating to Determination of Tax

Section 76

Section 76 – Tax Collected but Not Paid to Government

Section 77

Section 77 – Tax Wrongfully Collected and Paid as CGST/SGST Instead of IGST or Vice Vers...

Section 78

Section 78 – Initiation of Recovery Proceedings

Section 79

Section 79 – Recovery of Tax

Section 80

Section 80 – Payment of Tax and Other Amount in Instalments

Section 81

Section 81 – Transfer of Property to be Void in Certain Cases

Section 82

Section 82 – Tax to be First Charge on Property

Section 83

Section 83 – Provisional Attachment to Protect Revenue

Section 84

Section 84 – Continuation and Validation of Certain Recovery Proceedings

Section 85

Section 85 – Liability in Case of Transfer of Business

Section 86

Section 86 – Liability of Agent and Principal

Section 87

Section 87 – Liability in Case of Amalgamation or Merger of Companies

Section 88

Section 88 – Liability in Case of Company in Liquidation

Section 89

Section 89 – Liability of Directors of Private Company

Section 90

Section 90 – Liability of Partners of Firm to Pay Tax

Section 91

Section 91 – Appellate Authority for Advance Ruling (AAAR)

Section 92

Section 92 – Constitution of Authority for Advance Ruling

Section 93

Section 93 – Vacancies, etc., not to Invalidate Proceedings

Section 94

Section 94 – Procedure of Authority for Advance Ruling

Section 95

Section 95 – Definitions

Section 96

Section 96 – Authority for Advance Ruling

Section 97

Section 97 – Application for Advance Ruling

Section 98

Section 98 – Procedure on Receipt of Application

Section 99

Section 99 – Appellate Authority for Advance Ruling

Section 100

Section 100 – Appeal to Appellate Authority

Section 101

Section 101 – Orders of Appellate Authority

Section 102

Section 102 – Rectification of Advance Ruling

Section 103

Section 103 – Applicability of Advance Ruling

Section 104

Section 104 – Advance Ruling Obtained by Fraud or Misrepresentation

Section 105

Section 105 – Powers of Authority, Appellate Authority and National Appellate Authority

Section 106

Section 106 – Procedure of Authority, Appellate Authority and National Appellate Authori...

Section 107

Section 107 – Appeals to Appellate Authority

Section 108

Section 108 – Powers of Revisional Authority

Section 109

Section 109 – Constitution of Appellate Tribunal

Section 110

Section 110 – President and Members of Appellate Tribunal

Section 111

Section 111 – Power of Revisional Authority

Section 112

Section 112 – Appeals to Appellate Tribunal

Section 113

Section 113 – Orders of Appellate Tribunal

Section 114

Section 114 – Financial and Administrative Powers of President

Section 115

Section 115 – Interest on Refunds Ordered by Appellate Authority/Tribunal/Court

Section 116

Section 116 – Appearance by Authorized Representative

Section 117

Section 117 – Appeal to High Court

Section 118

Section 118 – Appeal to Supreme Court

Section 119

Section 119 – Sums Due to be Paid Despite Appeal

Section 120

Section 120 – Appeal Not to be Filed in Certain Cases

Section 121

Section 121 – Non-Appealable Decisions and Orders

Section 122

Section 122 – Penalty for Certain Offences

Section 123

Section 123 – Penalty for Failure to Furnish Information Return

Section 124

Section 124 – Fine for Failure to Furnish Statistics

Section 125

Section 125 – General Penalty

Section 126

Section 126 – General Disciplines Related to Penalty

Section 127

Section 127 – Power to Impose Penalty in Certain Cases

Section 128

Section 128 – Power to Waive Penalty or Late Fee

Section 129

Section 129 – Detention, Seizure and Release of Goods and Conveyances in Transit

Section 130

Section 130 – Confiscation of Goods or Conveyances and Levy of Penalty

Section 131

Section 131 – Confiscation or Penalty Not to Interfere with Other Punishments

Section 132

Section 132 – Punishment for Certain Offences

Section 133

Section 133 – Liability of Officers and Certain Other Persons

Section 134

Section 134 – Cognizance of Offences

Section 135

Section 135 – Presumption of Culpable Mental State

Section 136

Section 136 – Relevancy of Statements under Certain Circumstances

Section 137

Section 137 – Offences by Companies

Section 138

Section 138 – Compounding of Offences

Section 139

Section 139 – Migration of Existing Taxpayers

Section 140

Section 140 – Transitional Arrangements for Input Tax Credit

Section 141

Section 141 – Transitional Provisions Relating to Job Work

Section 142

Section 142 – Miscellaneous Transitional Provisions

Section 143

Section 143 – Job Work Procedure

Section 144

Section 144 – Presumption as to Documents in Certain Cases

Section 145

Section 145 – Admissibility of Microfilms, Facsimile Copies and Computer Printouts as Do...

Section 146

Section 146 – Common Portal

Section 147

Section 147 – Deemed Exports

Section 148

Section 148 – Special Procedure for Certain Processes

Section 149

Section 149 – Goods and Services Tax Compliance Rating

Section 150

Section 150 – Obligation to Furnish Information Return

Section 151

Section 151 – Power to Collect Statistics

Section 152

Section 152 – Bar on Disclosure of Information

Section 153

Section 153 – Taking Assistance from an Expert

Section 154

Section 154 – Power to Take Samples

Section 155

Section 155 – Burden of Proof

Section 157

Section 157 – Protection of Action Taken Under this Act

Section 158

Section 158 – Disclosure of Information by a Public Servant

Section 159

Section 159 – Publication of Information in Respect of Persons in Certain Cases

Section 160

Section 160 – Assessment Proceedings, etc., Not to be Invalid on Certain Grounds

Section 161

Section 161 – Rectification of Errors Apparent on the Face of Record

Section 162

Section 162 – Bar on Jurisdiction of Civil Courts

Section 163

Section 163 – Levy of Fee

Section 164

Section 164 – Power of Government to Make Rules

Section 165

Section 165 – Power to Make Regulations

Section 166

Section 166 – Laying of Rules, Regulations and Notifications

Section 167

Section 167 – Delegation of Powers

Section 168

Section 168 – Power to Issue Instructions or Directions

Section 169

Section 169 – Service of Notice in Certain Circumstances

Section 170

Section 170 – Rounding Off of Tax

Section 171

Section 171 – Anti-Profiteering Measure

Section 172

Section 172 – Removal of Difficulties

Section 173

Section 173 – Amendment of Act 32 of 1994

Section 174

Section 174 – Repeal and Saving

About Us

Contact Info

Email

Phone

Address

Tax Solutions

Tax Solutions

Search

Categories