Description
Bharat Law House Gst Case Digest Including Integrated Goods And Services Tax Act 2017 by Rajat Mohan
Chapter I
Preliminary
1. Short title, extent and commencement
2. 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 II
Administration
3. Officers under this Act
4. Appointment of officers
5. Powers of officers
6. Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances
Chapter III
Levy and Collection of Tax
7. Scope of supply
8. Tax liability on composite and mixed supplies
9. Levy and collection
10. Composition levy
11. Power to grant exemption from tax
Chapter IV
Time and Value of Supply
12. Time of supply of goods
13. Time of supply of services
14. Change in rate of tax in respect of supply of goods or services
15. Value of taxable supply
Chapter V
Input Tax Credit
16. Eligibility and conditions for taking input tax credit
17. Apportionment of credit and blocked credits
18. Availability of credit in special circumstances
19. Taking input tax credit in respect of inputs and capital goods sent for job-work
20. Manner of distribution of credit by Input Service Distributor
21. Manner of recovery of credit distributed in excess
Chapter VI
Registration
22. Persons liable for registration
23. Persons not liable for registration
24. Compulsory registration in certain cases
25. Procedure for registration
26. Deemed registration
27. Special provisions relating to casual taxable person and non-resident taxable person
28. Amendment of registration
29. Cancellation or suspension of registration
30. Revocation of cancellation of registration
Chapter VII
Tax Invoice, Credit and Debit Notes
31. Tax invoice
31A. Facility of digital payment to recipient
32. Prohibition of unauthorised collection of tax
33. Amount of tax to be indicated in tax invoice and other documents
34. Credit and debit notes
Chapter VIII
Accounts and Records
35. Accounts and other records
36. Period of retention of accounts
Chapter IX
Returns
37. Furnishing details of outward supp