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Bharat Law House Pvt Ltd Gst Case Digest (In 2 Volumes) by Rajat Mohan
Chapter IPreliminary1.Short title, extent and commencement2.Definitions(1) “actionable claim”(2) “address of delivery” (3) “address on record” (4) “adjudicating authority” (5) “agent”(6) “aggregate turnover”(7) “agriculturist” (8)“Appellate Authority” (9) “Appellate Tribunal” (10) “appointed day” (11) “assessment” (12) “associated enterprises” (13) “audit” (14) “authorised bank” (15) “authorised representative” (16) “Board” (17) “business” (18) * * * (19) “capital goods”(20) “casual taxable person” (21) “central tax” (22) “cess” (23) “chartered accountant” (24) “Commissioner” (25) “Commissioner in the Board” (26) “common portal” (27) “common working days” (28) “company secretary” (29) “competent authority” (30) “composite supply” (31) “consideration”(32) “continuous supply of goods” (33) “continuous supply of services” (34) “conveyance” (35) “cost accountant” (36) “Council”(37) “credit note” (38) “debit note” (39) “deemed exports” (40) “designated authority” (41) “document” (42) “drawback” (43) “electronic cash ledger” (44) “electronic commerce” (45) “electronic commerce operator” (46) “electronic credit ledger” (47) “exempt supply” (48) “existing law” (49) “family” (50)“fixed establishment” (51) “Fund” (52) “goods” (53) “Government” (54) “Goods and Services Tax (Compensation to States) Act” (55) “goods and services tax practitioner” (56) “India” (57) “Integrated Goods and Services Tax Act” (58) “integrated tax” (59) “input” (60) “input service”(61) “Input Service Distributor”(62) “input tax”(63) “input tax credit” (64) “intra-State supply of goods” (65) “intra-State supply of services” (66) “invoice” or “tax invoice” (67) “inward supply” (68) “job work” (69) “local authority” (70)“location of the recipient of services” (71) “location of the supplier of services” (72) “manufacture” (73) “market value” (74) “mixed supply” (75) “money” (76) “motor vehicle” (77) “non-resident taxable person” (78) “non-taxable supply” (79) “non-taxable territory” (80) “notification” (81) “other territory”(82) “output tax” (83) “outward supply” (84) “person”(85) “place of business”(86) “place of supply” (87) “prescribed” (88) “principal” (89) “principal place of business” (90) “principal supply” (91) “proper officer” (92) “quarter” (93) “recipient” (94) “registered person” (95) “regulations” (96) “removal” (97) “return” (98) “reverse charge” (99) “Revisional Authority” (100) “Schedule” (101) “securities”(102) “services”(103) “State” (104) “State tax” (105) “supplier” (106) “tax period” (107) “taxable person” (108) “taxable supply” (109) “taxable territory” (110) “telecommunication service”(111) “the State Goods and Services Tax Act” (112)“turnover in State” or “turnover in Union territory” (113) “usual place of residence” (114) “Union territory”(115) “Union territory tax”(116) “Union Territory Goods and Services Tax Act”(117) “valid return”(118) “voucher”(119) “works contract”(120) words and expressions(121) * * * Chapter IIAdministration3.Officers under this Act4.Appointment of officers5.Powers of officers6.Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstancesChapter IIILevy and Collection of Tax7.Scope of supply8.Tax liability on composite and mixed supplies9.Levy and collection10.Composition levy11.Power to grant exemption from tax478Chapter IVTime and Value of Supply12.Time of supply of goods13.Time of supply of services14.Change in rate of tax in respect of supply of goods or services15.Value of taxable supplyChapter VInput Tax Credit16.Eligibility and conditions for taking input tax credit17.Apportionment of credit and blocked credits18.Availability of credit in special circumstances19.Taking input tax credit in respect of inputs and capital goods sent for job-work20.Manner of distribution of credit by Input Service Distributor21.Manner of recovery of credit distributed in excessChapter VIRegistration22.Persons liable for registration23.Persons not liable for registration24.Compulsory registration in certain cases25.Procedure for registration26.Deemed registration27.Special provisions relating to casual taxable person and non-resident taxable person28.Amendment of registration29.Cancellation or suspension of registration30.Revocation of cancellation of registrationChapter VIITax Invoice, Credit and Debit Notes31.Tax invoice31A.Facility of digital payment to recipient32.Prohibition of unauthorised collection of tax33.Amount of tax to be indicated in tax invoice and other documents34.Credit and debit notesChapter VIIIAccounts and Records35.Accounts and other records36.Period of retention of accountsChapter IXReturns37.Furnishing details of outward supplies38.Furnishing details of inward supplies39.Furnishing of returns40.First return41.Claim of input tax credit and provisional acceptance thereof42.Matching, reversal and reclaim of input tax credit43.Matching, reversal and reclaim of reduction in output tax liability43A.Procedure for furnishing return and availing input tax credit44.Annual return45.Final return46.Notice to return defaulters47.Levy of late fee48.Goods and services tax practitionersChapter XPayment of Tax49.Payment of tax, interest, penalty and other amounts49A.Utilisation of input tax credit subject to certain conditions49B.Order of utilisation of input tax credit50.Interest on delayed payment of tax51.Tax deduction at source52.Collection of tax at source53.Transfer of input tax credit53A.Transfer of certain amountsChapter XIRefunds54.Refund of tax55.Refund in certain cases56.Interest on delayed refunds57.Consumer Welfare Fund58.Utilisation of FundChapter XIIAssessment59.Self-assessment60.Provisional assessment61.Scrutiny of returns62.Assessment of non-filers of returns63.Assessment of unregistered persons64.Summary assessment in certain special casesChapter XIIIAudit65.Audit by tax authorities66.Special audit Volume 2Chapter XIVInspection, Search, Seizure and Arrest67.Power of inspection, search and seizure68.Inspection of goods in movement69.Power to arrest70.Power to summon persons to give evidence and produce documents71.Access to business premises72.Officers to assist proper officersChapter XVDemands and Recovery73.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 facts74.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 wilful misstatement or suppression of facts75.General provisions relating to determination of tax76.Tax collected but not paid to Government77.Tax wrongfully collected and paid to Central Government or State Government78.Initiation of recovery proceedings79.Recovery of tax80.Payment of tax and other amount in instalments81.Transfer of property to be void in certain cases82.Tax to be first charge on property83.Provisional attachment to protect revenue in certain cases84.Continuation and validation of certain recovery proceedingsChapter XVILiability to Pay in Certain Cases85Liability in case of transfer of business86.Liability of agent and principal87.Liability in case of amalgamation or merger of companies88.Liability in case of company in liquidation89.Liability of directors of private company90.Liability of partners of firm to pay tax91.Liability of guardians, trustees, etc.92.Liability of Court of Wards, etc.93.Special provisions regarding liability to pay tax, interest or penalty in certain cases94.Liability in other casesChapter XVIIAdvance Ruling95.Definitions96.Authority for advance Ruling97.Application for advance ruling98.Procedure on receipt of application99.Appellate Authority for Advance Ruling100.Appeal to Appellate Authority101.Orders of Appellate Authority101A.Constitution of National Appellate Authority for Advance Ruling101B.Appeal to National Appellate Authority101C.Order of National Appellate Authority102.Rectification of advance ruling103.Applicability of advance ruling104.Advance ruling to be void in certain circumstances105.Powers of Authority, Appellate Authority and National Appellate Authority106.Procedure of Authority, Appellate Authority and National Appellate AuthorityChapter XVIIIAppeals and Revision107.Appeals to Appellate Authority108.Powers of Revisional Authority109.Constitution of Appellate Tribunal and Benches thereof110.President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc.111.Procedure before Appellate Tribunal112.Appeals to Appellate Tribunal113.Orders of Appellate Tribunal114.Financial and administrative powers of President115.Interest on refund of amount paid for admission of appeal116.Appearance by authorised representative117.Appeal to High Court118.Appeal to Supreme Court119.Sums due to be paid notwithstanding appeal, etc.120.Appeal not to be filed in certain cases121.Non appealable decisions and ordersChapter XIXOffences and Penalties122.Penalty for certain offences123.Penalty for failure to furnish information return124.Fine for failure to furnish statistics125.General penalty126.General disciplines related to penalty127.Power to impose penalty in certain cases128.Power to waive penalty or fee or both129.Detention, seizure and release of goods and conveyances in transit130.Confiscation of goods or conveyances and levy of penalty131.Confiscation or penalty not to interfere with other punishments132.Punishment for certain offences133.Liability of officers and certain other persons134.Cognizance of offences135.Presumption of culpable mental state136.Relevancy of statements under certain circumstances137.Offences by companies138.Compounding of offencesChapter XXTransitional Provisions139.Migration of existing taxpayers140.Transitional arrangements for input tax credit141.Transitional provisions relating to job work142.Miscellaneous transitional provisionsChapter XXIMiscellaneous143.Job work procedure144.Presumption as to documents in certain cases145.Admissibility of micro films, facsimile copies of documents and computer print- outs as documents and as evidence146.Common Portal147.Deemed exports148.Special procedure for certain processes149.Goods and services tax compliance rating150.Obligation to furnish information return151.Power to collect statistics152.Bar on disclosure of information153.Taking assistance from an expert154.Power to take samples155.Burden of proof156.Persons deemed to be public servants157.Protection of action taken under this Act158.Disclosure of information by a public servant