489 49 0000002592 00000 n CHAPTER II BASIS OF CHARGE 4. The reason for this is that, although it is charged on local consumption and is borne by end consumers, it is collected at each stage of the production and distribution chain by registered vendors, who have to account for the tax on the value that they have added to goods and services. ?��wO;,l���v@����U�" ��,0�`�!���[�kƣ�J��O����T���,����1и!#j�"qs��� !�H}�/���˜˰�a��M�p�����q��#Kg$�Y�,2�ŦN�m�O�>3uzl�u��`�4 r`�Q8x�SD'����*7�D. on 13 April 2018. 0101 Live asses, mules and hinnies 2. %%EOF 0000060043 00000 n 0000067770 00000 n Chapter/Heading/ Sub-heading/ Tariff item Description of Goods 1. 0000064047 00000 n /Prev 553663 0000013626 00000 n GST Act and Rules updated as on date. 18) The Accounting Standard which states about Business Vertical is. For other queries - use Q&A platform, Prohibition of Benami Property Transactions Act, Prevention of Money Laundering Act (PMLA), 2002, Employees Provident Funds And Miscellaneous Provisions Act, 1952, Section 1 - Short title, extent and commencement, Section 6 - Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances, Section 8 - Tax liability on composite and mixed supplies, Section 11 - Power to grant exemption from tax, Section 14 - Change in rate of tax in respect of supply of goods or services, Section 16 - Eligibility and conditions for taking input tax credit, Section 17 - Apportionment of credit and blocked credits, Section 18 - Availability of credit in special circumstances, Section 19 - Taking input tax credit in respect of inputs and capital goods sent for job work, Section 20 - Manner of distribution of credit by Input Service Distributor, Section 21 - Manner of recovery of credit distributed in excess, Section 22 - Persons liable for registration, Section 23 - Persons not liable for registration, Section 24 - Compulsory registration in certain cases, Section 27 - Special provisions relating to casual taxable person and non-resident taxable person, Section 29 - Cancellation of registration, Section 30 - Revocation of cancellation of registration, Section 32 - Prohibition of unauthorised collection of tax, Section 33 - Amount of tax to be indicated in tax invoice and other documents, Section 36 - Period of retention of accounts, Section 37 - Furnishing details of outward supplies, Section 38 - Furnishing details of inward supplies, Section 41 - Claim of input tax credit and provisional acceptance thereof, Section 42 - Matching, reversal and reclaim of input tax credit, Section 43 - Matching, reversal and reclaim of reduction in output tax liability, Section 48 - Goods and services tax practitioners, Section 49 - Payment of tax, interest, penalty and other amounts, Section 50 - Interest on delayed payment of tax, Section 53 - Transfer of input tax credit, Section 62 - Assessment of non-filers of returns, Section 63 - Assessment of unregistered persons, Section 64 - Summary assessment in certain special cases, Section 67 - Power of inspection, search and seizure, Section 68 - Inspection of goods in movement, Section 70 - Power to summon persons to give evidence and produce documents, Section 72 - Officers to assist proper officers, Section 73 - 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 wilfulmisstatement or suppression of facts, Section 74 - 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 wilfulmisstatement or suppression of facts, Section 75 - General provisions relating to determination of tax, Section 76 - Tax collected but not paid to Government, Section 77 - Tax wrongfully collected and paid to Central Government or State Government, Section 78 - Initiation of recovery proceedings, Section 80 - Payment of tax and other amount in instalments, Section 81 - Transfer of property to be void in certain cases, Section 82 - Tax to be first charge on property, Section 83 - Provisional attachment to protect revenue in certain cases, Section 84 - Continuation and validation of certain recovery proceedings, Section 85 - Liability in case of transfer of business, Section 86 - Liability of agent and principal, Section 87 - Liability in case of amalgamation or merger of companies, Section 88 - Liability in case of company in liquidation, Section 89 - Liability of directors of private company, Section 90 - Liability of partners of firm to pay tax, Section 91 - Liability of guardians, trustees, etc, Section 92 - Liability of Court of Wards, etc, Section 93 - Special provisions regarding liability to pay tax, interest or penalty in certain cases, Section 96 - Authority for advance ruling, Section 97 - Application for advance ruling, Section 98 - Procedure on receipt of application, Section 99 - Appellate Authority for Advance Ruling, Section 100 - Appeal to Appellate Authority, Section 101 - Orders of Appellate Authorit, Section 102 - Rectification of advance ruling, Section 103 - Applicability of advance ruling, Section 104 - Advance ruling to be void in certain circumstances, Section 105 - Powers of Authority and Appellate Authority, Section 106 - Procedure of Authority and Appellate Authority, Section 107 - Appeals to Appellate Authority, Section 108 - Powers of Revisional Authority, Section 109 - Constitution of Appellate Tribunal and Benches thereof, Section 110 - President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc, Section 111 - Procedure before Appellate Tribunal, Section 112 - Appeals to Appellate Tribunal, Section 113 - Orders of Appellate Tribunal, Section 114 -Financial and administrative powers of President, Section 115 - Interest on refund of amount paid for admission of appeal, Section 116 - Appearance by authorised representative, Section 119 - Sums due to be paid notwithstanding appeal, etc, Section 120 - Appeal not to be filed in certain cases, Section 121 - Nonappealable decisions and orders, Section 122 - Penalty for certain offences, Section 123 - Penalty for failure to furnish information return, Section 124 - Fine for failure to furnish statistics, Section 126 - General disciplines related to penalty, Section 127 - Power to impose penalty in certain cases, Section 128 - Power to waive penalty or fee or both, Section 129 - Detention, seizure and release of goods and conveyances in transit, Section 130 - Confiscation of goods or conveyances and levy of penalty, Section 131 - Confiscation or penalty not to interfere with other punishments, Section 132 - Punishment for certain offences, Section 133 - Liability of officers and certain other persons, Section 135 - Presumption of culpable mental state, Section 136 - Relevancy of statements under certain circumstances, Section 139 - Migration of existing taxpayers, Section 140 - Transitional arrangements for input tax credit, Section 141 - Transitional provisions relating to job work, Section 142 - Miscellaneous transitional provisions, Section 144 - Presumption as to documents in certain cases, Section 145 - Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence, Section 148 - Special procedure for certain processes, Section 149 - Goods and services tax compliance rating, Section 150 - Obligation to furnish information return, Section 151 - Power to collect statistics, Section 152 - Bar on disclosure of information, Section 153 - Taking assistance from an expert, Section 156 - Persons deemed to be public servants, Section 157 - Protection of action taken under this Act, Section 158 - Disclosure of information by a public servant, Section 159 - Publication of information in respect of persons in certain cases, Section 160 - Assessment proceedings, etc., not to be invalid on certain grounds, Section 161 - Rectification of errors apparent on the face of record, Section 162 - Bar on jurisdiction of civil courts, Section 164 - Power of Government to make rules, Section 166 - Laying of rules, regulations and notifications, Section 168 - Power to issue instructions or directions, Section 169 - Service of notice in certain circumstances, Section 173 - Amendment of Act 32 of 1994, Section SCHEDULE I - ACTIVITIES TO BE TREATED AS SUPPLY EVEN IF MADE WITHOUT CONSIDERATION, Section SCHEDULE II-ACTIVITIES TO BE TREATED AS SUPPLY OF GOODS OR SUPPLY OF SERVICES, Section SCHEDULE III-ACTIVITIES OR TRANSACTIONS WHICH SHALL BE TREATED NEITHER AS A SUPPLY OF GOODS NOR A SUPPLY OF SERVICES, CHAPTER VII - TAX INVOICE, CREDIT AND DEBIT NOTES, CHAPTER XIV - INSPECTION, SEARCH, SEIZURE AND ARREST, CHAPTER XVI - LIABILITY TO PAY IN CERTAIN CASES. Definitions. 0000013511 00000 n /Outlines 487 0 R /ViewerPreferences << /Direction /L2R >> GST will simplify indirect taxation, reduce complex-ities, and remove the cascading effect. 0104 Live sheep and goats 5. related to GST compliances, and present in a user friendly manner. 0000056919 00000 n xref GST - States : Home Acts & Rules GST - States Gujarat SGST Gujarat Goods and Services Tax Act, 2017 Chapters List This : Gujarat Goods and Services Tax Act, 2017: Chapter: I: PRELIMINARY: Section 1: Short title, extent and commencement. 489 0 obj Section-16 Manner of Taxing Tax Credit. B AS-17. 0000059540 00000 n In first 20 minutes, try to attempt all the mcqs which you know very well then come to IDT section and attempt all questions. 0000068304 00000 n 0000063463 00000 n You can use these summary notes as supplementary material. 0103 Live swine 4. Bare Act with Rules. … >> /Root 490 0 R Form GST CMP-01 ... option to pay tax under section 10 in Part B of FORM GST REG-01, which shall be considered as an intimation to pay tax under the said section. /Extensions << /ADBE << /BaseVersion /1.7 /ExtensionLevel 3 >> >> Charge of income-tax. C 101 Sections, 21 Chapters and 2 Schedules. Central Government has also notified various Rules for different Union Territories. Other files by the user This handbook is divided under 6 chapters covering the important aspects of GST Compliances viz Registration, Tax Invoice, Accounts & Records, Returns Filing, Audit & Assessment and E-way Bill Compliances, which are explained in detail in respective chapters. 0 3. Section 74 Presentment of instrument payable on demand. Residence in India. The GST rate structure for goods have been notified. 0000022053 00000 n Download all sections of the Income Tax Act 1961-2020 in PDF format or buy Income Tax Bare Act.You may click here to get latest and updated eBook on the Companies Act 2013 in PDF and click here for recently amended GST Law Book i.e. Section 8 empowers Central Government to grant exemption from GST on supply of Goods or Services or both, either generally or specifically and either absolutely or subject to conditions. endobj 2007 First GST Study Released By Mr. P.Shome in Jan 2007 FM announces for GST in Budget Speech CST Phase out Starts in April 2007 Joint Working Group formed by EC in May 2007 WG Submits its report in November 2007 2008 EC finalizes its view on GST structure in April 2008 2009 GST proposed to be implemented from 1.4.2010 2011 THE CONSTITUTION (ONE HUNDRED AND FIFTEENTH … 8. Dividend income. /T 553675 0000056432 00000 n Answer : A Discuss. 0000003116 00000 n << /Lang (en-US) /O 2982 Apportionment of income between spouses governed by Portuguese Civil Code. On a perusal of the same it can be seen that almost all the provisions are identical with the provisions of Central GST Act with suitable modifications as to State GST. 0000014932 00000 n 6. 0000003542 00000 n List of HSN Code. >> x�c```a``+c`2$@�� (����C#���� *�!����G"��ʖb`@������C�Q�`�I? GST ... A 162 Sections, 25 Chapters and 4 Schedules. Live animals, animal products. 0000001452 00000 n Download GST Summary Notes applicable for Jan/Feb 2021 Exams. 0000058843 00000 n %���� Then, each of the chapters and sub-chapters contain particular class of goods that relate with the nature of goods of its Section. /Pages 482 0 R /Linearized 1 << It is a single tax structure removing all the previous central and state taxes. 2. /Length 837 0000028342 00000 n 0000061150 00000 n D AS-7. 0000010685 00000 n Thus, the HSN Code structure contains 21 sections, 99 Chapters, around 1,244 headings and 5,224 sub-headings in total. /L 563583 /ID [<19d0ab4ea275574e065c309c9256174c><19d0ab4ea275574e065c309c9256174c>] Central GST Act comprises of XXVII Chapters which consist 197 Section and 5 Schedules. Section 75 Presentment by or to agent, representative of deceased, or assignee of insolvent. 0000014014 00000 n %PDF-1.7 >> Check your GST numbers in bulk. D 102 Sections, 20 Chapters and 1 Schedule. Chapter-wise/ Section-wise Index of the Central Goods and Services Tax (CGST) Act, 2017 relating to provisions for levy and collection of tax on intra-State supply of goods and services by the Central Govt., as notified/ amended by Govt. trailer Answer : B Discuss. 0000077174 00000 n Each section has a number of chapters that set out codes for a specific class or category of goods. 5. 0000028707 00000 n 0000021254 00000 n 0000061979 00000 n 0000077346 00000 n S. No. 0000062978 00000 n /S 2811 Income deemed to be received. Topic: Overview of GST N. Sai Kishore, JC(ST) ... • 21 Chapters, 174 sections and 3 schedules • Empowering executive to make rules and notifications etc • Cross empowerment • Allocation of RPs between centre and states for the purpose of administration Outlines - GST Acts 31. /Info 488 0 R All the States have passed their respective State GST Act whether through an ordinance or through the respective legislatures. Experts believe that it will have a huge impact on businesses both big and small, and change the way the economy functions. Section 4: Appointment of Officers. 0000000017 00000 n B 126 Sections, 52 Chapters and 3 Schedules. startxref 0000061872 00000 n << 537 0 obj Chapter 1 Live animals Chapter 2 0000054454 00000 n The chapters are again into 1244 subheadings. Short title, extent and commencement. Complete CGST ACT, 2017 with list of Chapters and Sections. 5A. 0000053149 00000 n CHAPTER 5 : INPUT TAX CREDIT. 0000013349 00000 n Section-17 Manner of distribution of credit by Input Service Distributor. GST is also known as “Value-Added Tax” (VAT)13 in some parts of the world. UTGST Act, 2017 has been divided in to 9 chapters containing 26 sections. stream As per section 2(52) “goods” means u every kind of movable property u other than money and securities u but includes n actionable claim, n growing crops, n grass and n things attached to or forming part of the land which are agreed to be severed before supply or under a contract of supply. ARRANGEMENT OF SECTIONS _____ CHAPTER I PRELIMINARY SECTIONS 1. 0000003406 00000 n GST is a huge reform for indirect taxation in India, the likes of which the country has not seen post Independence. For convenience, goods have been organised rate-wise in schedules I to VII as per details given below. << /E 77500 The use of HSN codes will allow you to save time and money under the GST System in India. Goods and Services Tax (GST) is the value-added tax levied on almost all goods sold for domestic consumption and services we use within the country. Section 4: Introduction to GST in India including Constitutional aspects (ix) Administration of GST; Assessment and Audit(x) Inspection, Search, Seizure, and Arrest(xv) Other provisions : 5% to 10%: Part 2- Customs and FTP . June, 2017 and the Chapters IV to XVI shall come into force on 1st day of July, 2017. . Section-16A Taking Input Tax Credit in respect of inputs sent for job work. Section wise and Chapter wise. If you want to get detail knowledge about CGST sections, you may click the respective section number for the same. GST is actually paid by the customers who avail the service or the goods they buy, but it is remitted to the government by businesses houses and companies. Section 71 Presentment when maker, etc., has no known place of business or residence. Proposed Indirect Tax Structure under GST 1]Intra State Supply of Goods & Services:- Excise & Service Tax will be known as Central GST (CGST) & Local VAT & Other Taxes will be known as State GST (SGST) 2] Inter State Supply of Goods & Services:- CST Will be known as Integrated GST (IGST). 0000056696 00000 n 70. Check unlimited GST numbers with very cheap packages. /O 491 0102 Live bovine animals 3. There are twenty-one Chapters containing 174 sections under the Central Goods and Services Tax (CGST) Act, 2017. 0000003254 00000 n What is GST. Twitter - @knowyourgst, For product information - Whatsapp for quick response A AS-18. It will be sum total of CGST & SGST. 7. 0000062290 00000 n 2. … 0000061242 00000 n The list of HSN Code is as bellow- Section i. 0000060428 00000 n The same has very wide implications particularly in case of multi rate tax structure like GST as we are aware that classification of goods under CGST Act, IGST Act and respective SGST Acts have to be done in accordance with Harmonised System of Nomenclature (HSN). of India/ CBIC upto 30 Aug. 2018. Section 73 Presentment of cheque to charge any other person. 0000060813 00000 n Telegram - @knowyourgst Scope of total income. Whatsapp - 73386 33003 After 60 to 70 minutes, go to DT section and attempt questions from small chapters first. Download GST PDF Click Here. /Filter /FlateDecode 0000010643 00000 n 0000015243 00000 n Section 72 Presentment of cheque to charge drawer. Section-18 Manner of recovery of credit distributed in excess. Chapter: II: ADMINISTRATION: Section 3 : Officers under this Act. “Previous year” defined. 9. TM TaxReply India Private Limited GST Library Taxreply tweets About GST Library GST News GST Calender New. /N 63 I have discussed all sections of CGST in separate article and provides note for practice and for coming professional (CA/CS/CMA) examinations. 0000022362 00000 n 0000077428 00000 n Section 35 is amended to remove GST audit; GST annual return section 44 is also amended; Amendment in section 50; Amendment in section 74 ; Amendment in section 75; Section 83 is amended; Section 107 is amended; Section 129, 130, 151, and 152 are also amended along with section 168 and schedule II; CGST Act with amendments to date: Two CGST Amendment Acts have been passed by parliament. endobj All the goods and services are classified into 21 sections and 99 chapters. 0000059487 00000 n 2.2.2 Meaning of services [Sec. Section 2: Definitions. In last 1 hour attempt, questions from 5 heads, total income or other lengthy questions. 0000014502 00000 n 0000063565 00000 n >> #pdf Submitted By: Kiran Shetty. Definitions:- In these Rules, unless the context otherwise requires,- (a) “Act” means the Telangana Goods and Services Tax Act, 2017 (Act No. 0000021648 00000 n /Type /Catalog IGST & CGST Section wise list for CA Finals. Section 54(3) of the GST Act, 2017, no refund of input tax credit shall be allowed, if the supplier of goods and/or services avails 189 EXPORT UNDER BOND OR LETTER OF UNDERTAKING Para 7.1. of drawback in respect of central tax or claims refund of the integrated tax paid on such supplies. Detailed Contents 1. 0000056380 00000 n 490 0 obj 0000001654 00000 n GST 90 THE CHARTERED ACCOUNTANT JUNE 2018 www.icai.org In any indirect tax, classification of goods is very vital. C AS-16. /H [ 1654 938 ] /Size 538 Money under the central goods and Services Tax ( CGST ) Act, 2017 TaxReply about. Day of July, 2017. 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