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Section-wise Index

CENTRAL GOODS AND SERVICES TAX ACT, 2017 [CGST]

Chapter I : Preliminary

S. 1–Short Title, Extent and Commencement

S. 2–Definitions

Chapter II : Administration

S. 3–Officers Under This Act

S. 4–Appointment of Officers

S. 5–Powers of Officers

S. 6–Authorisation of Officers of State Tax and Union Territory Tax as Proper Officer

Chapter III : Levy and Collection of Tax

S. 7–Scope of Supply

S. 8–Tax Liability on Composite and Mixed Supplies

S. 9–Levy and Collection

S. 10–Composition Levy

S. 11–Power to Grant Exemption from Tax

Chapter IV : Time and Value of Supply

S. 12–Time of Supply of Goods

S. 13–Time of Supply of Services

S. 14–Change in Rate of Tax in Respect of Supply of Goods or Services

S. 15–Value of Taxable Supply

Chapter V : Input Tax Credit

S. 16–Eligibility and Conditions for Taking Input Tax Credit

S. 17–Apportionment of Credit and Blocked Credits

S. 18–Availability of Credit in Special Circumstances

S. 19–Taking Input Tax Credit in Respect of Inputs and Capital Goods Sent for Job Work

S. 20–Manner of Distribution of Credit by Input Service Distributor

S. 21–Manner of Recovery of Credit Distributed in Excess

Chapter VI : Registration

S. 22–Persons Liable for Registration

S. 23–Persons Not Liable for Registration

S. 24–Compulsory Registration in Certain Cases

S. 25–Procedure for Registration

S. 26–Deemed Registration

S. 27–Special Provisions Relating to Casual and Non-resident Taxable Person

S. 28–Amendment of Registration

S. 29–Cancellation of Registration

S. 30–Revocation of Cancellation of Registration

Chapter VII : Tax Invoice, Credit and Debit Notes

S. 31–Tax Invoice

S. 32–Prohibition of Unauthorised Collection of Tax

S. 33–Amount of Tax to be Indicated in Tax Invoice and Other Documents

S. 34–Credit and Debit Notes

Chapter VIII : Accounts and Records

S. 35–Accounts and Other Records

S. 36–Period of Retention of Accounts

Chapter IX : Returns

S. 37–Furnishing Details of Outward Supplies

S. 38–Furnishing Details of Inward Supplies

S. 39–Furnishing of Returns

S. 40–First Return

S. 41–Claim of Input Tax Credit and Provisional Acceptance Thereof

S. 42–Matching, Reversal and Reclaim of Input Tax Credit

S. 43–Matching, Reversal and Reclaim of Reduction in Output Tax Liability

S. 44–Annual Return

S. 45–Final Return

S. 46–Notice to Return Defaulters

S. 47–Levy of Late Fee

S. 48–Goods and Services Tax Practitioners

Chapter X : Payment of Tax

S. 49–Payment of Tax, Interest, Penalty and Other Amounts

S. 50–Interest on Delayed Payment of Tax

S. 51–Tax Deduction at Source

S. 52–Collection of Tax at Source

S. 53–Transfer of Input Tax Credit

Chapter XI : Refunds

S. 54–Refund of Tax

S. 55–Refund in Certain Cases

S. 56–Interest on Delayed Refunds

S. 57–Consumer Welfare Fund

S. 58–Utilisation of Fund

Chapter XII : Assessment

S. 59–Self-Assessment

S. 60–Provisional Assessment

S. 61–Scrutiny of Returns

S. 62–Assessment of Non-filters of Returns

S. 63–Assessment of Unregistered Persons

S. 64–Summary Assessment in Certain Special Cases

Chapter XIII : Audit

S. 65–Audit by Tax Authorities

S. 66–Special Audit

Chapter XIV : Inspection, Search, Seizure and Arrest

S. 67–Power of Inspection, Search and Seizure

S. 68–Inspection of Goods in Movement

S. 69–Power to Arrest

S. 70–Power to Summon Persons to give Evidence and Produce Documents

S. 71–Access to Business Premises

S. 72–Officers to Assist Proper Officers

Chapter XV : Demands and Recovery

S. 73–Determination of Tax Not/Short Paid, etc. for Any Reason Other Than Fraud, etc.

S. 74–Determination of Tax Not Paid or Short Paid, etc. by Reason of Fraud, etc.

S. 75–General Provisions Relating to Determination of Tax

S. 76–Tax Collected But Not Paid to Government

S. 77–Tax Wrongfully Collected and Paid to Central Government or State Government

S. 78–Initiation of Recovery Proceedings

S. 79–Recovery of Tax

S. 80–Payment of Tax and Other Amount in Instalments

S. 81–Transfer of Property to be Void in Certain Cases

S. 82–Tax to be First Charge on Property

S. 83–Provisional Attachment to Protect Revenue in Certain Cases

S. 84–Continuation and Validation of Certain Recovery Proceedings

Chapter XVI : Liability to Pay in Certain Cases

S. 85–Liability in Case of Transfer of Business

S. 86–Liability of Agent and Principal

S. 87–Liability in Case of Amalgamation or Merger of Companies

S. 88–Liability in Case of Company in Liquidation

S. 89–Liability of Directors of Private Company

S. 90–Liability of Partners of Firm to Pay Tax

S. 91–Liability of Guardians, Trustees, Etc.

S. 92–Liability of Court of Wards, Etc.

S. 93–Special Provisions Regarding Liability to Pay Tax, Interest or Penalty

S. 94–Liability in Other Cases

Chapter XVII : Advance Ruling

S. 95–Definitions

S. 96–Authority for Advance Ruling

S. 97–Application for Advance Ruling

S. 98–Procedure on Receipt of Application

S. 99–Appellate Authority for Advance Ruling

S. 100–Appeal to Appellate Authority

S. 101–Orders of Appellate Authority

S. 102–Rectification of Advance Ruling

S. 103–Applicability of Advance Ruling

S. 104–Advance Ruling to be Void in Certain Circumstances

S. 105–Powers of Authority and Appellate Authority

S. 106–Procedure of Authority and Appellate Authority

Chapter XVIII : Appeals and Revision

S. 107–Appeal to Appellate Authority

S. 108–Powers of Revisional Authority

S. 109–Constitution of Appellate Tribunal and Benches Thereof

S. 110–President and Members of Appellate Tribunal, Their Qualification, Etc.

S. 111–Procedure Before Appellate Tribunal

S. 112–Appeals to Appellate Tribunal

S. 113–Orders of Appellate Tribunal

S. 114–Financial and Administrative Powers of President

S. 115–Interest on Refund of Amount Paid for Admission of Appeal

S. 116–Appearance by Authorised Representative

S. 117–Appeal to High Court

S. 118–Appeal to Supreme Court

S. 119–Sums Due to be Paid Notwithstanding Appeal, Etc.

S. 120–Appeal Not to be Filed in Certain Cases

S. 121–Non-Appealable Decisions and Orders

Chapter XIX : Offences and Penalties

S. 122–Penalty for Certain Offences

S. 123–Penalty for Failure to Furnish Information Return

S. 124–Fine for Failure to Furnish Statistics

S. 125–General Penalty

S. 126–General Disciplines Related to Penalty

S. 127–Power to Impose Penalty in Certain Cases

S. 128–Power to Waive Penalty or Fee or Both

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

S. 130–Confiscation of Goods or Conveyances and Levy of Penalty

S. 131–Confiscation or Penalty Not to Interfere With Other Punishments

S. 132–Punishment for Certain Offences

S. 133–Liability of Officers and Certain Other Persons

S. 134–Cognizance of Offences

S. 135–Presumption of Culpable Mental State

S. 136–Relevancy of Statements Under Certain Circumstances

S. 137–Offences by Companies

S. 138–Compounding of Offences

Chapter XX : Transitional Provisions

S. 139–Migration of Existing Taxpayers

S. 140–Transitional Arrangements for Input Tax Credit

S. 141–Transitional Provisions Relating to Job Work

S. 142–Miscellaneous Transitional Provisions

Chapter XXI : Miscellaneous

S. 143–Job Work Procedure

S. 144–Presumption as to Documents in Certain Cases

S. 145–Admissibility of Micro Films, Facsimile of Documents, etc. as Evidence

S. 146–Common Portal

S. 147–Deemed Exports

S. 148–Special Procedure for Certain Processes

S. 149–Goods and Services Tax Compliance Rating

S. 150–Obligation to Furnish Information Return

S. 151–Power to Collect Statistics

S. 152–Bar on Disclosure of Information

S. 153–Taking Assistance from an Expert

S. 154–Power to Take Samples

S. 155–Burden of Proof

S. 156–Persons Deemed to be Public Servants

S. 157–Protection of Action Taken Under This Act

S. 158–Disclosure of Information by a Public Servant

S. 159–Publication of Information in Respect of Persons in Certain Cases

S. 160–Assessment Proceedings, Etc., Not to be Invalid on Certain Grounds

S. 161–Rectification of Errors Apparent on the Face of Record

S. 162–Bar on Jurisdiction of Civil Courts

S. 163–Levy of Fee

S. 164–Power of Government to Make Rules

S. 165–Power to Make Regulations

S. 166–Laying of Rules, Regulations and Notifications

S. 167–Delegation of Powers

S. 168–Power to Issue Instructions or Directions

S. 169–Service of Notice in Certain Circumstances

S. 170–Rounding Off of Tax, Etc.

S. 171–Anti-Profiteering Measure

S. 172–Removal of Difficulties

S. 173–Amendment of Act 32 of 1994

S. 174–Repeal and Saving

INTEGRATED GOODS AND SERVICES TAX ACT, 2017 [IGST]

Chapter I : Preliminary

S. 1–Short Title, Extent and Commencement

S. 2–Definitions

Chapter II : Administration

S. 3–Appointment of Officers

S. 4–Authorisation of Officers of State Tax or Union Territory Tax

Chapter III : Levy and Collection of Tax

S. 5–Levy and Collection

S. 6–Power to Grant Exemption from Tax

Chapter IV : Determination of Nature of Supply

S. 7–Inter-State Supply

S. 8–Intra-State Supply

S. 9–Supplies in Territorial Waters

Chapter V : Place of Supply of Goods or Services or Both

S. 10–Place of Supply Other Than Supply of Goods Imported/Exported

S. 11–Place of Supply of Goods Imported into, or Exported from India

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

S. 13–Place of Supply Where Location of Supplier/Recipient is Outside India

S. 14–Tax by a Supplier of Online Information & Database Access or Retrieval Services

Chapter VI : Refund of Integrated Tax to International Tourist

S. 15–Refund of Integrated Tax Paid on Supply of Goods to Tourist Leaving India

Chapter VII : Zero Rated Supply

S. 16–Zero Rated Supply

Chapter VIII : Apportionment of Tax and Settlement of Funds

S. 17–Apportionment of Tax and Settlement of Funds

S. 18–Transfer of Input Tax Credit

S. 19–Tax Wrongfully Collected and Paid to Central Government or State Government

Chapter IX : Miscellaneous

S. 20–Application of Provisions of Central Goods and Services Tax Act

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

S.22–Power to Make Rules

S. 23–Power to Make Regulations

S. 24–Laying of Rules, Regulations and Notifications

S. 25–Removal of Difficulties

UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017 [UTGST]

Chapter I : Preliminary

S. 1–Short Title, Extent and Commencement

S. 2–Definitions

Chapter II : Administration

S. 3–Officers Under This Act

S. 4–Authorisation of Officers

S. 5–Powers of Officers

S. 6–Authorisation of Officers of Central Tax as Proper Officer in Certain Circumstances

Chapter III : Levy and Collection of Tax

S. 7–Levy and Collection

S. 8–Power to Grant Exemption from Tax

Chapter IV : Payment of Tax

S. 9–Payment of Tax

S. 10–Transfer of Input Tax Credit

Chapter V : Inspection, Search, Seizure and Arrest

S. 11–Officers Required to Assist Proper Officers

Chapter VI : Demands and Recovery

S. 12–Tax Wrongfully Collected and Paid to Central Govt. or Union Territory Govt.

S. 13–Recovery of Tax

Chapter VII : Advance Ruling

S. 14–Definitions

S. 15–Constitution of Authority for Advance Ruling

S. 16–Constitution of Appellate Authority for Advance Ruling

Chapter VIII : Transitional Provisions

S. 17–Migration of Existing Tax Payers

S. 18–Transitional Arrangements for Input Tax Credit

S. 19–Transitional Provisions Relating to Job Work

S. 20–Miscellaneous Transitional Provisions

Chapter IX : Miscellaneous

S. 21–Application of Provisions of Central Goods and Services Tax Act

S. 22–Power to Make Rules

S. 23–General Power to Make Regulations

S. 24–Laying of Rules, Regulations and Notifications

S. 25–Power to Issue Instructions or Directions

S. 26–Removal of Difficulties

List of Rules

Rule 3 : Intimation for composition levy
Rule 4 : Effective date for composition levy
Rule 5 : Conditions and restrictions for composition levy
Rule 6 : Validity of composition levy
Rule 7 : Rate of tax of the composition levy
Rule 8 : Application for registration
Rule 9 : Verification of the application and approval
Rule 10 : Issue of registration certificate
Rule 11 : Separate registration for multiple business verticals within a State or a Union territory
Rule 12 : Grant of registration to persons required to deduct tax at source or to collect tax at source
Rule 13 : Grant of registration to non-resident taxable person
Rule 14 : Grant of registration to a person supplying online information and data base access or retrieval services from a place outside India to a non-taxable online recipient
Rule 15 : Extension in period of operation by casual taxable person and non-resident taxable person
Rule 16 : Suo moto registration
Rule 17 : Assignment of Unique Identity Number to certain special entities
Rule 18 : Display of registration certificate and Goods and Services Tax Identification Number on the name board
Rule 19 : Amendment of registration
Rule 20 : Application for cancellation of registration
Rule 21 : Registration to be cancelled in certain cases
Rule 22 : Cancellation of registration
Rule 23 : Revocation of cancellation of registration
Rule 24 : Migration of persons registered under the existing law
Rule 25 : Physical verification of business premises in certain cases
Rule 26 : Method of authentication
Rule 27 : Value of supply of goods or services where the consideration is not wholly in money
Rule 28 : Value of supply of goods or services or both between distinct or related persons, other than through an agent
Rule 29 : Value of supply of goods made or received through an agent
Rule 30 : Value of supply of goods or services or both based on cost
Rule 31 : Residual method for determination of value of supply of goods or services or both
Rule 32 : Determination of value in respect of certain supplies
Rule 33 : Value of supply of services in case of pure agent
Rule 34 : Rate of exchange of currency, other than Indian rupees, for determination of value
Rule 35 : Value of supply inclusive of integrated tax, central tax, State tax, Union territory tax
Rule 36 : Documentary requirements and conditions for claiming input tax credit
Rule 37 : Reversal of input tax credit in the case of non-payment of consideration
Rule 38 : Claim of credit by a banking company or a financial institution
Rule 39 : Procedure for distribution of input tax credit by Input Service Distributor
Rule 40 : Manner of claiming credit in special circumstances
Rule 41 : Transfer of credit on sale, merger, amalgamation, lease or transfer of a business
Rule 42 : Manner of determination of input tax credit in respect of inputs or input services and reversal thereof
Rule 43 : Manner of determination of input tax credit in respect of capital goods and reversal thereof in certain cases
Rule 44 : Manner of reversal of credit under special circumstances
Rule 45 : Conditions and restrictions in respect of inputs and capital goods sent to the job worker
Rule 46 : Tax invoice
Rule 47 : Time limit for issuing tax invoice
Rule 48 : Manner of issuing invoice
Rule 49 : Bill of supply
Rule 50 : Receipt voucher
Rule 51 : Refund voucher
Rule 52 : Payment voucher
Rule 53 : Revised tax invoice and credit or debit notes
Rule 54 : Tax invoice in special cases
Rule 55 : Transportation of goods without issue of invoice
Rule 56 : Maintenance of accounts by registered persons
Rule 57 : Generation and maintenance of electronic records
Rule 58 : Records to be maintained by owner or operator of godown or warehouse and transporters
Rule 59 : Form and manner of furnishing details of outward supplies
Rule 60 : Form and manner of furnishing details of inward supplies
Rule 61 : Form and manner of submission of monthly return
Rule 62 : Form and manner of submission of quarterly return by the composition supplier
Rule 63 : Form and manner of submission of return by non-resident taxable person
Rule 64 : Form and manner of submission of return by persons providing online information and database access or retrieval services
Rule 65 : Form and manner of submission of return by an Input Service Distributor
Rule 66 : Form and manner of submission of return by a person required to deduct tax at source
Rule 67 : Form and manner of submission of statement of supplies through an e-commerce operator
Rule 68 : Notice to non-filers of returns
Rule 69 : Matching of claim of input tax credit
Rule 70 : Final acceptance of input tax credit and communication thereof
Rule 71 : Communication and rectification of discrepancy in claim of input tax credit and reversal of claim of input tax credit
Rule 72 : Claim of input tax credit on the same invoice more than once
Rule 73 : Matching of claim of reduction in the output tax liability
Rule 74 : Final acceptance of reduction in output tax liability and communication thereof
Rule 75 : Communication and rectification of discrepancy in reduction in output tax liability and reversal of claim of reduction
Rule 76 : Claim of reduction in output tax liability more than once
Rule 77 : Refund of interest paid on reclaim of reversals
Rule 78 : Matching of details furnished by the e-Commerce operator with the details furnished by the supplier
Rule 79 : Communication and rectification of discrepancy in details furnished by the ecommerce operator and the supplier
Rule 80 : Annual return
Rule 81 : Final return
Rule 82 : Details of inward supplies of persons having Unique Identity Number
Rule 83 : Provisions relating to a goods and services tax practitioner
Rule 84 : Conditions for purposes of appearance
Rule 85 : Electronic Liability Register
Rule 86 : Electronic Credit Ledger
Rule 87 : Electronic Cash Ledger
Rule 88 : Identification number for each transaction
Rule 89 : Application for refund of tax, interest, penalty, fees or any other amount
Rule 90 : Acknowledgement
Rule 91 : Grant of provisional refund
Rule 92 : Order sanctioning refund
Rule 93 : Credit of the amount of rejected refund claim
Rule 94 : Order sanctioning interest on delayed refunds
Rule 95 : Refund of tax to certain persons
Rule 96 : Refund of integrated tax paid on goods exported out of India
Rule 96A : Refund of integrated tax paid on export of goods or services under bond or Letter of Undertaking
Rule 97 : Consumer Welfare Fund
Rule 98 : Provisional Assessment
Rule 99 : Scrutiny of returns
Rule 100 : Assessment in certain cases
Rule 101 : Audit
Rule 102 : Special Audit
Rule 103 : Qualification and appointment of members of the Authority for Advance Ruling
Rule 104 : Form and manner of application to the Authority for Advance Ruling
Rule 105 : Certification of copies of advance rulings pronounced by the Authority
Rule 106 : Form and manner of appeal to the Appellate Authority for Advance Ruling
Rule 107 : Certification of copies of the advance rulings pronounced by the Appellate Authority
Rule 108 : Appeal to the Appellate Authority
Rule 109 : Application to the Appellate Authority
Rule 110 : Appeal to the Appellate Tribunal
Rule 111 : Application to the Appellate Tribunal
Rule 112 : Production of additional evidence before the Appellate Authority or the Appellate Tribunal
Rule 113 : Order of Appellate Authority or Appellate Tribunal
Rule 114 : Appeal to the High Court
Rule 115 : Demand confirmed by the Court
Rule 116 : Disqualification for misconduct of an authorised representative
Rule 117 : Tax or duty credit carried forward under any existing law or on goods held in stock on the appointed day
Rule 118 : Declaration to be made under clause © of sub-section (11) of section 142
Rule 119 : Declaration of stock held by a principal and job-worker
Rule 120 : Details of goods sent on approval basis
Rule 121 : Recovery of credit wrongly availed
Rule 122 : Constitution of the Authority
Rule 123 : Constitution of the Standing Committee and Screening Committees
Rule 124 : Appointment, salary, allowances and other terms and conditions of service of the Chairman and Members of the Authority
Rule 125 : Secretary to the Authority
Rule 126 : Power to determine the methodology and procedure
Rule 127 : Duties of the Authority
Rule 128 : Examination of application by the Standing Committee and Screening Committee
Rule 129 : Initiation and conduct of proceedings
Rule 130 : Confidentiality of information
Rule 131 : Cooperation with other agencies or statutory authorities
Rule 132 : Power to summon persons to give evidence and produce documents
Rule 133 : Order of the Authority
Rule 134 : Decision to be taken by the majority
Rule 135 : Compliance by the registered person
Rule 136 : Monitoring of the order
Rule 137 : Tenure of Authority
Rule 138 : E-way rule
Rule 139 : Inspection, search and seizure
Rule 140 : Bond and security for release of seized goods
Rule 141 : Procedure in respect of seized goods
Rule 142 : Notice and order for demand of amounts payable under the Act
Rule 143 : Recovery by deduction from any money owed
Rule 144 : Recovery by sale of goods under the control of proper officer
Rule 145 : Recovery from a third person
Rule 146 : Recovery through execution of a decree, etc.
Rule 147 : Recovery by sale of movable or immovable property
Rule 148 : Prohibition against bidding or purchase by officer
Rule 149 : Prohibition against sale on holidays
Rule 150 : Assistance by police
Rule 151 : Attachment of debts and shares, etc.
Rule 152 : Attachment of property in custody of courts or Public Officer
Rule 153 : Attachment of interest in partnership
Rule 154 : Disposal of proceeds of sale of goods and movable or immovable property
Rule 155 : Recovery through land revenue authority
Rule 156 : Recovery through court
Rule 157 : Recovery from surety
Rule 158 : Payment of tax and other amounts in instalments
Rule 159 : Provisional attachment of property
Rule 160 : Recovery from company in liquidation
Rule 161 : Continuation of certain recovery proceedings
Rule 162 : Procedure for compounding of offences

 

List of Forms

GST ADT-01 : Notice for conducting audit
GST ADT-02 : Audit Report under section 65(6)
GST ADT-03 : Communication to the registered person for conduct of special audit under section 66
GST ADT-04 : Information of Findings upon Special Audit
GST APL-01 : Appeal to Appellate Authority
GST APL-02 : Acknowledgement for submission of appeal
GST APL-03 : Application to the appellate Authority under sub-section (2) of Section 107
GST APL-04 : Summary of the demand after issue of order by the Appellate Authority, Tribunal or Court
GST APL-05 : Appeal to the Appellate Tribunal
GST APL-06 : Cross-objections before the Appellate Tribunal
GST APL-07 : Application to the Appellate Tribunal under sub section (3) of Section 112
GST APL-08 : Appeal to the High Court under section 117
GST ARA-01 : Application Form for Advance Ruling
GST ARA-02 : Appeal to the Appellate Authority for Advance Ruling
GST ARA-03 : Appeal to the Appellate Authority for Advance Ruling
GST ASMT-01 : Application for Provisional Assessment under section 60
GST ASMT-02 : Notice for Seeking Additional Information/Clarification/Documents for provisional assessment
GST ASMT-03 : Reply to the notice seeking additional information
GST ASMT-04 : Order of Provisional Assessment
GST ASMT-05 : Furnishing of security
GST ASMT-06 : Notice for seeking additional information/clarification/ documents for final assessment
GST ASMT-07 : Final assessment order
GST ASMT-08 : Application for withdrawal of security
GST ASMT-09 : Order for release of security or rejecting the application
GST ASMT-10 : Notice for intimating discrepancies in the return after scrutiny
GST ASMT-11 : Reply to the notice issued under section 61 intimating discrepancies in the return
GST ASMT-12 : Order of acceptance of reply against the notice issued under section 61
GST ASMT-13 : Assessment order under section 62
GST ASMT-14 : Show Cause Notice for assessment under section 63
GST ASMT-15 : Assessment order under section 63
GST ASMT-16 : Assessment order under section 64
GST ASMT-17 : Application for withdrawal of assessment order issued under section 64
GST ASMT-18 : Acceptance or Rejection of application filed under section 64(2)
GST CMP-01 : Intimation to pay tax under section 10 (composition levy) (Only for persons registered under the existing law migrating on the appointed day)
GST CMP-02 : Intimation to pay tax under section 10 (composition levy)
(For persons registered under the Act)
GST CMP-03 : Intimation of details of stock on date of opting for composition levy (Only for persons registered under the existing law migrating on the appointed day)
GST CMP-04 : Intimation/Application for Withdrawal from Composition Levy
GST CMP-05 : Notice for denial of option to pay tax under section 10
GST CMP-06 : Reply to the notice to show cause
GST CMP-07 : Order for acceptance/rejection of reply to show cause notice
GST CPD-01 : Application for Compounding of Offence
GST CPD-02 : Order for rejection/allowance of compounding of offence
GST DRC-01 : Summary of Show Cause Notice
GST DRC-02 : Summary of Statement
GST DRC-03 : Intimation of payment made voluntarily or made against the show cause notice (SCN) or statement
GST DRC-04 : Acknowledgement of acceptance of payment made voluntarily
GST DRC-05 : Intimation of conclusion of proceedings
GST DRC-06 : Reply to the Show Cause Notice
GST DRC-07 : Summary of the order
GST DRC-08 : Rectification of Order
GST DRC-09 : Order for recovery through specified officer under sec. 79
GST DRC-10 : Notice for Auction of Goods under section 79(1)(b) of the Act
GST DRC-11 : Notice to successful bidder
GST DRC-12 : Sale Certificate
GST DRC-13 : Notice to a third person under section 79(1)©
GST DRC-14 : Certificate of Payment to a Third Person
GST DRC-15 : Application before the Civil Court requesting execution for a Decree
GST DRC-16 : Notice for attachment and sale of immovable/movable goods/shares under section 79
GST DRC-17 : Notice for Auction of Immovable/Movable Property under section 79(1)(d)
GST DRC-18 : Certificate action under clause (e) of sub-section (1) sec. 79
GST DRC-19 : Application to the Magistrate for Recovery as Fine
GST DRC-20 : Application for Deferred Payment/Payment in Instalments
GST DRC-21 : Order for acceptance/rejection of application for deferred payment/payment in instalments
GST DRC-22 : Provisional attachment of property under section 83
GST DRC-23 : Restoration of provisionally attached property/bank account under section 83
GST DRC-24 : Intimation to Liquidator for recovery of amount
GST DRC-25 : Continuation of Recovery Proceedings
GST ENR-01 : Application for Enrolment u/s 35(2) [only for un-registered persons]
GSTR-1 : Details of outward supplies of goods or services
GSTR-1A : Details of auto drafted supplies [From GSTR 2, GSTR 4 or GSTR 6]
GSTR-2 : Details of inward supplies of goods or services
GSTR-2A : Details of auto drafted supplies [From GSTR 1, GSTR 5, GSTR-6, GSTR-7 and GSTR-8]
GSTR-3 : Monthly return
GSTR-3A : Notice to return defaulter u/s 46 for not filing return or Notice to return defaulter u/s 46 for not filing final return upon cancellation of registration
GSTR-3B : Return on extention of time limit in lieu of Form GSTR-3 [Likely]
GSTR-4 : Quarterly return for registered person opting for composition levy
GSTR-4A : Auto-drafted details for registered person opting for composition levy [Auto-drafted from GSTR-1, GSTR-5 and GSTR-7]
GSTR-5 : Return for Non-resident taxable person
GSTR-5A : Details of supplies of online information and database access or retrieval services by a person located outside India made to non-taxable persons in India
GSTR-6 : Return for input service distributor
GSTR-6A : Details of supplies auto-drafted form [Auto-drafted from GSTR-1]
GSTR-7 : Return for Tax Deducted at Source
GSTR-7A : Tax Deduction at Source Certificate
GSTR-9 : Annual return[Likely] [Not reproduced]
GSTR-9A : Simplified Annual return by Compounding taxable persons registered under section 8 [Likely] [Not reproduced]
GSTR-9B : Annual statement for tax collected at source under section 52(1) [Likely] [Not reproduced]
GSTR-9C : Reconciliation Statement [Likely] [Not reproduced]
GSTR-10 : Final return [Likely] [Not reproduced]
GSTR-11 : Statement of inward supplies by persons having Unique Identity Number (UIN)
GST INS-01 : Authorisation for inspection or search
GST INS-02 : Order of seizure
GST INS-03 : Order of prohibition
GST INS-04 : Bond for release of goods seized
GST INS-05 : Order of release of goods/things of perishable or hazardous nature
GST ITC-01 : Declaration for claim of input tax credit under sub-section (1) of section 18
GST ITC-02 : Declaration for transfer of ITC in case of sale, merger, demerger, amalgamation, lease or transfer of a business under sub-section (3) of section 18
GST ITC-03 : Declaration for intimation of ITC reversal/payment of tax on inputs held in stock, inputs contained in semi-finished and finished goods held in stock and capital goods under sub-section (4) of section 18
GST ITC-04 : Details of goods/capital goods sent to job worker and received back
GST MIS-01 : Communication of acceptance, discrepancy or duplication of reduction in input tax liability [Likely][Not Reproduced]
GST MIS-02 : Communication of rectification of discrepancy of ITC claim or its reversal to supplier [Likely] [Not Reproduced]
GST PCT-01 : Application for Enrolment as Goods and Services Tax Practitioner
GST PCT-02 : Enrolment Certificate of Goods and Services Tax Practitioner
GST PCT-03 : Show Cause Notice for disqualification
GST PCT-04 : Order of rejection of enrolment as GST Practitioner
GST PCT-05 : Authorisation/withdrawal of authorisation for Goods and Services Tax Practitioner or consent of the Goods and Services Tax Practitioner
GST PMT-01 : Electronic Liability Register of Registered Person (PartI: Return related liabilities) or Electronic Liability Register of Taxable Person (PartII: Other than return related liabilities)
GST PMT-02 : Electronic Credit Ledger of Registered Person
GST PMT-03 : Order for re-credit of the amount to cash or credit ledger on rejection of refund claim
GST PMT-04 : Application for intimation of discrepancy in Electronic Credit Ledger/Cash Ledger/Liability Register
GST PMT-05 : Electronic Cash Ledger
GST PMT-06 : Challan For deposit of goods and services tax
GST PMT-07 : Application for intimating discrepancy relating to payment
GST REG-01 : Application for Registration (Other than a non-resident taxable person, a person required to deduct tax at source under section 51 and a person required to collect tax at source under section 52 and a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017)
GST REG-02 : Acknowledgment
GST REG-03 : Notice for Seeking Additional Information/Clarification/ Documents relating to Application for «Registration/Amendment/Cancellation»
GST REG-04 : Clarification/additional information/document for «Registration/Amendment/Cancellation»
GST REG-05 : Order of rejection of application for <Registration/Amendment/Cancellation>
GST REG-06 : Registration Certificate
GST REG-07 : Application for Registration as Tax Deductor at source (u/s 51) or Tax Collector at source (u/s 52)
GST REG-08 : Order of Cancellation of Registration as Tax Deductor at source or Tax Collector at source
GST REG-09 : Application for Registration of Non-Resident Taxable Person
GST REG-10 : Application for registration of person supplying online information and data base access or retrieval services from a place outside India to a person in India, other than a registered person
GST REG-11 : Application for extension of registration period by casual/ non-resident taxable person
GST REG-12 : Order of Grant of Temporary Registration/Suo Moto Registration
GST REG-13 : Application/Form for grant of Unique Identity Number to UN Bodies/Embassies/others
GST REG-14 : Application for Amendment in Registration Particulars (For all types of registered persons)
GST REG-15 : Order of Amendment
GST REG-16 : Application for Cancellation of Registration
GST REG-17 : Show Cause Notice for Cancellation of Registration
GST REG-18 : Reply to the Show Cause Notice issued for cancellation for registration
GST REG-19 : Order for Cancellation of Registration
GST REG-20 : Order for dropping the proceedings for cancellation of registration
GST REG-21 : Application for Revocation of Cancellation of Registration
GST REG-22 : Order for revocation of cancellation of registration
GST REG-23 : Show Cause Notice for rejection of application for revocation of cancellation of registration
GST REG-24 : Reply to the notice for rejection of application for revocation of cancellation of registration
GST REG-25 : Certificate of Provisional Registration
GST REG-26 : Application for Enrolment of Existing Taxpayer
GST REG-27 : Show Cause Notice for cancellation of provisional registration
GST REG-28 : Order for cancellation of provisional registration
GST REG-29 : Application for cancellation of provisional registration
GST REG-30 : Form for Field Visit Report
GST RFD-01 : Application for Refund
GST RFD-02 : Acknowledgment
GST RFD-03 : Deficiency Memo
GST RFD-04 : Provisional Refund Order
GST RFD-05 : Payment Advice
GST RFD-06 : Refund Sanction/Rejection Order
GST RFD-07 : Order for Complete adjustment of sanctioned Refund or Order for withholding the refund
GST RFD-08 : Notice for rejection of application for refund
GST RFD-09 : Reply to show cause notice
GST RFD-10 : Application for refund by any specialize agency of UN or any Multilateral Financial Institution and Organization, Consulate or Embassy of foreign countries, etc
GST RFD-11 : Furnishing of bond or letter of Undertaking for export of goods or services
GST TRAN-01 : Transitional ITC/Stock Statement
GST TRAN-02 : Statement indicating details of supplies of goods (stock) held on the appointed day [Likely]

 

List of Notifications

CIRCULAR

Circular No. 1/1/2017, dt. 26-6-2017 [F.No. 349/75/2017-GST]

Circular No. 1/1/2017-IGST [F.No. 354/119/2017-TRU (Pt)], dt. 7-7-2017

Circular No. 2/2/2017-GST, dt. 4-7-2017 [F.No. 349/82/2017-GST]

Circular No. 3/3/2017-GST, dt. 5-7-2017 [F. No. 349/75/2017-GST]

Circular No. 4/4/2017-GST, dt. 7-7-2017 [F.No. 349/82/2017-GST]

NOTIFICATION

Notification No. 1/2017-Central Tax (Rate) [F.No. 354/117/2017-TRU], dt. 28-6-2017

Notification No. 2/2017-Central Tax, dt. 19-6-2017 [F.No. 349/52/2017-GST] [Effective date 22-6-2017]

Notification No. 2/2017-Integrated Tax, dt. 19-6-2017 [F.No. 349/72/2017-GST] [Effective date 22-6-2017]

Notification No. 2/2017–Union Territory Tax [F.No. 354/117/2017-TRU], dated 27-6-2017

Notification No. 2/2017-Central Tax (Rate) [F.No. 354/117/2017-TRU], dt. 28-6-2017

Notification No. 3/2017-Central Tax (Rate) [F.No. 354/117/2017-TRU], dt. 28-6-2017

Notification No. 4/2017-Central Tax, dt. 19-6-2017 [F.No. 349/72/2017-GST] [Effective date 22-6-2017]

Notification No. 4/2017-Central Tax (Rate) [F.No. 354/117/2017-TRU], dt. 28-6-2017

Notification No. 5/2017-Central Tax, dt. 19-6-2017 [F.No. 349/72/2017-GST] [Effective date 22-6-2017]

Notification No. 5/2017-Integrated Tax, dt. 28-6-2017 [F.No. 349/72/2017-GST] [Effective date 1-7-2017]

Notification No. 5/2017-Central Tax (Rate) [F.No. 354/117/2017-TRU], dt. 28-6-2017

Notification No. 6/2017-Central Tax, dt. 19-6-2017 [Amended vide Notification No. 11/2017, dt. 28-6-2017] [Effective date 22-6-2017]

Notification No. 6/2017-Integrated Tax, dt. 28-6-2017 [F.No. 349/72/2017-GST] [Effective date 1-7-2017]

Notification No. 6/2017-Central Tax (Rate) [F.No. 354/117/2007-TRU], dt. 28-6-2017

Notification No. 7/2017-Central Tax (Rate) [F.No. 354/117/2017-TRU], dt. 28-6-2017

Notification No. 8/2017-Central Tax, dt. 27-6-2017 [F.No. 354/117/2017-TRU]

Notification No. 8/2017-Central Tax (Rate) [F.No. 354/117/2017-TRU], dt. 28-6-2017

Notification No. 9/2017-Central Tax (Rate) [F.No. 354/117/2017-TRU], dt. 28-6-2017

Notification No. 10/2017-Central Tax (Rate) [F.No. 354/117/2017-TRU], dt. 28-6-2017

Notification No. 11/2017-Central Tax (Rate), [F.No. 334/1/2017-TRU], 28-6-2017

Notification No. 12/2017-Central Tax, dt. 28-6-2017 [F.No. 349/72/2017-GST] [Effective date 1-7-2017]

Notification No. 12/2017-Central Tax (Rate) [F.No. 334/1/2017-TRU], 28-6-2017

Notification No. 13/2017-Central Tax, dt. 28-6-2017 [F.No. 349/72/2017-GST] [Effective date 1-7-2017]

Notification No. 13/2017-Central Tax (Rate), 28-6-2017 [F.No. 334/1/2017- TRU]

Notification No. 14/2017-Central Tax, dt. 1-7-2017 [F.No. 349/52/2017-GST] [Effective date 1-7-2017]

Notification No. 14/2017-Central Tax (Rate), 28-6-2017 [F.No. 334/1/2017-TRU]

Notification No. 15/2017-Central Tax (Rate), 28-6-2017 [F.No. 334/1/2017-TRU]

Notification No. 16/2017–Central Tax, dt. 7-7-2017 [F.No. 349/74/2017GST]

Notification No. 16/2017-Central Tax (Rate), 28-6-2017 [F.No. 334/1/2017 TRU]

Notification No. 17/2017-Central Tax (Rate), 28-6-2017 [F.No. 334/1/2017 TRU]

Notification No. 18/2017-Central Tax (Rate), 30-6-2017 [F.No. 354/117/2017-TRU]

 

gst_sectionwise.txt · Last modified: 04-Oct-2017 3:00 pm (external edit)

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