Bb

GST Act - Sections 9 to 51

Select a section from the CGST Act, 2017 (as per "GST Act(s) and Rule(s) - Bare Law", January 2024):

-- Select a Section -- Section 9 - Levy and Collection of Tax Section 10 - Composition Levy Section 11 - Power to Grant Exemption Section 12 - Time of Supply of Goods Section 13 - Time of Supply of Services Section 14 - Change in Rate of Tax Section 15 - Value of Taxable Supply Section 16 - Eligibility and Conditions for ITC Section 17 - Apportionment of Credit Section 18 - Availability of Credit in Special Circumstances Section 19 - Taking ITC in Respect of Inputs Sent for Job Work Section 20 - Manner of Distribution of Credit by ISD 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 25 - Procedure for Registration Section 26 - Deemed Registration Section 27 - Special Provisions for Casual and Non-resident Taxable Persons Section 28 - Amendment of Registration Section 29 - Cancellation of Registration Section 30 - Revocation of Cancellation of Registration Section 31 - Tax Invoice Section 32 - Prohibition of Unauthorised Collection of Tax Section 33 - Amount of Tax to be Indicated Section 34 - Credit and Debit Notes Section 35 - Accounts and Other Records Section 36 - Period of Retention of Accounts Section 37 - Furnishing Details of Outward Supplies Section 38 - Furnishing Details of Inward Supplies Section 39 - Furnishing of Returns Section 40 - First Return Section 41 - Availment of Input Tax Credit Section 42 - Matching, Reversal and Reclaim of ITC Section 43 - Matching, Reversal and Reclaim of Reduction in Output Tax Liability Section 44 - Annual Return Section 45 - Final Return Section 46 - Notice to Return Defaulters Section 47 - Levy of Late Fee 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 51 - Tax Deducted at Source (TDS)