GOODS AND SERVICES TAX ACT, 2016
CHAPTER – I
PRELIMINARY
1. Short title, extent and commencement
2. Definitions
3. Meaning and scope of supply
CHAPTER– II
ADMINISTRATION
4. Classes of officers under the Central Goods and Services Tax Act
4. Classes of officers under the State Goods and Services Tax Act
5. Appointment of officers under the Central Goods and Services Tax Act
6. Powers of officers under the Central Goods and Services Tax Act
CHAPTER– III
LEVY OF, AND EXEMPTION FROM, TAX
7. Levy and Collection of Central/State Goods and Services Tax
8. Composition levy
9. Taxable person
10. Power to grant exemption from tax
11. Remission of tax on supplies found deficient in quantity
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 services
15. Value of taxable supply
CHAPTER– V
INPUT TAX CREDIT
16. Manner of taking input tax credit
16A. Taking input tax credit in respect of inputs sent for job work
17. Manner of distribution of credit by Input Service Distributor
18. Manner of recovery of credit distributed in excess
CHAPTER– VI
REGISTRATION
19. Registration
19A. Special provisions relating to casual taxable person and non-resident taxable person
20. Amendment of registration
21. Cancellation of registration
22. Revocation of cancellation of registration
CHAPTER – VII
TAX INVOICE, CREDIT AND DEBIT NOTES
23. Tax invoice
23 A. Amount of tax to be indicated in tax invoice and other documents
24. Credit and debit notes
CHAPTER– VIII
RETURNS
25. Furnishing details of outward supplies
26. Furnishing details of inward supplies
27. Returns
27A. First Return
28. Claim of input tax credit and provisional acceptance thereof
29. Matching, reversal and re-claim of input tax credit
29A. Matching, reversal and re-claim of reduction in output tax liability
30. Annual return
31. Final return
32. Notice to return defaulters
33. Levy of late fee
34. Tax Return Preparers
CHAPTER– IX
PAYMENT OF TAX
35. Payment of tax, interest, penalty, and other amounts
36. Interest on delayed payment of tax
37. Tax deduction at source
CHAPTER– IXA
TRANSFER OF INPUT TAX CREDIT
37A. Transfer of input tax credit
CHAPTER-X
REFUNDS
38. Refund of tax
39. Interest on delayed refunds
40. Consumer Welfare Fund
41. Utilization of the Fund
CHAPTER– XI
ACCOUNTS AND RECORDS
42. Accounts and other records
43. Period of retention of accounts
CHAPTER– XIA
JOB WORK
43A. Special procedure for removal of goods for certain purposes
CHAPTER– XIB
ELECTRONIC COMMERCE
43B. Definitions
43C. Collection of tax at source
PFA the attached file to know more in details
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