Become GST Ready

Presumption as to documents in certain cases. Presumption of culpable mental state. President and Members of Appellate Tribunal, their qualification, appointment,conditions of service, etc. Value of taxable supply. Utilisation of Fund. Prohibition of unauthorised collection of tax. Transitional provisions relating to job work. Transitional arrangements for input tax credit. Transfer of property to be void in certain cases Transfer of input tax credit. Time of supply of services. Time of supply of goods. Tax wrongfully collected and paid to Central Government or State Government. Tax liability on composite and mixed supplies. Tax invoice. Tax to be first charge on property. Tax deduction at source. Tax collected but not paid to Government. Taking assistance from an expert. Sums due to be paid notwithstanding appeal, etc. Summary assessment in certain special cases. Special provisions regarding liability to pay tax, interest or penalty in certain cases Special procedure for certain processes. Special audit. Service of notice in certain circumstances. Self-assessment. Scrutiny of returns. Scope of supply. Rounding off of tax, etc. Procedure on receipt of application Revocation of cancellation of registration. Repeal and saving. Removal of difficulties. Relevancy of statements under certain circumstances. Laying of rules, regulations and notifications. Power to make regulations. Refund of tax. Refund in certain cases. Rectification of errors apparent on the face of record. Rectification of advance ruling Recovery of tax. Manner of recovery of credit distributed in excess. Punishment for certain offences Persons deemed to be public servants. Publication of information in respect of persons in certain cases. Provisional attachment to protect revenue in certain cases. Provisional assessment. Claim of input tax credit and provisional acceptance thereof. Protection of action taken under this Act. Procedure for registration. Procedure before Appellate Tribunal. Procedure of Authority and Appellate Authority Power to waive penalty or fee or both. Powers of Revisional Authority. Powers of officers. Powers of Authority and Appellate Authority Power to take samples. Power to impose penalty in certain cases. Power to grant exemption from tax. Power to collect statistics. Power to arrest. Persons not liable for registration. Persons liable for registration. Period of retention of accounts. Penalty for failure to furnish information return. Penalty for certain offences. Payment of tax and other amount in instalments. Matching, reversal and reclaim of reduction in output tax liability. Orders of Appellate Tribunal. Orders of Appellate Authority Officers under this Act. Officers to assist proper officers. Offences by companies. Obligation to furnish information return. Notice to return defaulters. Special provisions relating to casual taxable person and non-resident taxable person. Non appealable decisions and orders. Miscellaneous transitional provisions. Migration of existing taxpayers. Matching, reversal and reclaim of input tax credit. Manner of distribution of credit by Input Service Distributor. Liability of partners of firm to pay tax Liability in other cases Liability of officers and certain other persons. Liability of guardians, trustees, etc Liability of directors of private company Liability of Court of Wards, etc Liability in case of company in liquidation Liability in case of transfer of business. Liability in case of amalgamation or merger of companies Liability of agent and principal Levy of late fee. Levy of fee. Levy and collection. Job work procedure Power to issue instructions or directions. Furnishing details of inward supplies. Interest on refund of amount paid for admission of appeal. Payment of tax, interest, penalty and other amounts. Interest on delayed refunds. Interest on delayed payment of tax. Power of inspection, search and seizure. Inspection of goods in movement. Initiation of recovery proceedings. Amount of tax to be indicated in tax invoice and other documents. Power of Government to make rules Goods and services tax compliance rating. Goods and services tax practitioners. General provisions relating to determination of tax. General penalty. General disciplines related to penalty Furnishing of returns. Furnishing details of outward supplies. First return. Fine for failure to furnish statistics. Financial and administrative powers of President. Final return. Power to summon persons to give evidence and produce documents. Eligibility and conditions for taking input tax credit. Disclosure of information by a public servant 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 facts. 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 facts. Detention, seizure and release of goods and conveyances in transit. Delegation of powers. Definitions Definitions. Deemed registration. Deemed exports. Credit and debit notes. Continuation and validation of certain recovery proceedings Consumer Welfare Fund. Constitution of Appellate Tribunal and Benches thereof. Confiscation or penalty not to interfere with other punishments. Confiscation of goods or conveyances and levy of penalty. Compulsory registration in certain cases Compounding of offences. Composition levy. Common Portal. Collection of tax at source. Cognizance of offences. Change in rate of tax in respect of supply of goods or services. Taking input tax credit in respect of inputs and capital goods sent for job-work. Cancellation of registration. Burden of proof. Bar on jurisdiction of civil courts. Bar on disclosure of information. Availability of credit in special circumstances. Authority for advance Ruling Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances. Audit by tax authorities. Assessment proceedings, etc., not to be invalid on certain grounds. Assessment of unregistered persons. Assessment of non-filers of returns. Apportionment of credit and blocked credits. Appointment of officers. Application for advance ruling Applicability of advance ruling Appellate Authority for Advance Ruling Appearance by authorised representative Appeal to Supreme Court. Appeals to Appellate Tribunal. Appeals to Appellate Authority. Appeal not to be filed in certain cases. Appeal to High Court. Appeal to Appellate Authority Anti-profiteering measure. Annual return. Amendment of registration. Amendment of Act 32 of 1994. Advance ruling to be void in certain circumstances Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence. Accounts and other records. Access to business premises.