(1) The manner of approval of goods and services tax
practitioners, their eligibility conditions, duties and
obligations, manner of removal and other conditions relevant
for their functioning shall be such as may be prescribed.
(2) A registered person may authorise an approved goods and
services tax practitioner to furnish the details of outward
supplies under section 37, the details of inward supplies
under section 38 and the return under section 39 or section
44 or section 45 in such manner as may be prescribed.
(3) Notwithstanding anything contained in sub-section (2),
the responsibility for correctness of any particulars
furnished in the return or other details filed by the goods
and services tax practitioners shall continue to rest with
the registered person on whose behalf such return and
details are furnished.
Chapter I Preliminary
Section 1 : Short Title, Extent and Commencement
Chapter II Administration
Section 3 : Officers under this Act
Section 4 : Appointment of Officers
Section 5 : Powers of Officers
Chapter III Levy and Collection of Tax
Section 8 : Tax liability on composite and mixed supplies
Section 9 : Levy and Collection
Section 11 : Power to Grant Exemption from Tax
Chapter IV Time and Value of Supply
Section 12 : Time of supply of Goods
Section 13 : Time of supply of services
Section 14 : Change in tax in respect of supply of goods or services
Section 15 : Value of Taxable Supply
Chapter V Input Tax Credit
Section 16 : Eligibility and Conditions for taking input tax credit
Section 17 : Apportionment of credit and blocked credit
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
Chapter VI Registration
Section 22 : Person liable for registration
Section 23 : Person not liable for registration
Section 24 : Compulsory Registration in certain cases
Section 25 : Procedure for Registration
Section 26 : Deemed Registration
Section 27 : Special provisions relating to casual taxable person and non-resident taxable person
Section 28 : Amendment of Registration
Section 29 : Cancellation of Registration
Section 30 : Revocation of Cancellation of Registration
Chapter VII Tax Invoice, Credit and Debit Notes
Section 32 : Prohibition of unauthorized collection of tax
Section 33 : Amount of tax to be indicated in invoice and other documents
Section 34: Credit and Debit Notes
Chapter VIII Accounts and Records
Section 35 : Accounts and Other Records
Section 36 : Period of Retention of Accounts
Chapter IX Returns
Section 37 : Furnishing Details of outwards supplies
Section 38 : Furnishing details of inwards supplies
Section 39 : Furnishing Returns
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 46 : Notice to return defaulters
Section 48 : Goods and Services Tax Practitioners
Chapter X Payment of Tax
Section 49 : Payment of Tax, Interest, Penalty and other Amounts
Section 50 : Interest on delayed payment of tax
Section 51 : Tax Deduction at Source
Section 52 : Collection of Tax at Source
Section 53 : Transfer of Input Tax Credit
3%, 5%, 18% GST items 26.7.2018
18% GST notification 10.11.2017
0%, 5%, 12% reduced on 10.11.17
IGST Rates reduced on 10.11.2017
3% & 0.25% GST Goods (Original)
18% GST Materials (Original List)
Compensation Cess Rates (Original)