June 10, 2017
Transitional_Provisions

Section 175 : Inputs removed for job work and returned on or after the appointed day – Transitional Provisions

175. Inputs removed for job work and returned on or after the appointed day (1)Where any inputs received in a factory had been removed as such or removed after being […]
June 10, 2017
Prosecution_And_Compounding_Of_Offences

Section 92 : Prosecution – Prosecution And Compounding Of Offences

92.Prosecution (1) Whoever commits any of the following offences, namely— (a) supplies any goods and/or services without issue of any invoice or grossly misdeclares the description of the supply on […]
June 10, 2017
Transitional_Provisions

Section 174 : Duty (Tax — in SGST Act) paid goods returned to the place of business on or after the appointed day – Transitional Provisions

174. Duty (Tax – in SGST Act) paid goods returned to the place of business on or after the appointed day Where any goods on which duty had been paid […]
June 10, 2017
Transitional_Provisions

Section 173 : Exempted goods returned to the place of business on or after the appointed day – Transitional Provisions

173. Exempted goods returned to the place of business on or after the appointed day Where any goods on which duty had been exempt under the earlier law at the […]
June 10, 2017
Transitional_Provisions

Section 172 : Credit of eligible duties and taxes on inputs held in stock to be allowed to a taxable person switching over from composition scheme – Transitional Provisions

172. Credit of eligible duties and taxes on inputs held in stock to be allowed to a taxable person switching over from composition scheme (1) A registered taxable person, who […]
June 10, 2017
Inspection_Search_Seizure_AndArrest

Section 84 : Officers required to assist CGST/SGST officers – Inspection, Search, Seizure And Arrest

84.Officers required to assist CGST/SGST officers (1) All officers of Police, Railways, Customs and those of State/Central Government engaged in collection of goods and services tax and all officers of […]
June 10, 2017
Transitional_Provisions

Section 171 : Credit of eligible duties and taxes in respect of inputs or input services during transit – Transitional Provisions

171. Credit of eligible duties and taxes in respect of inputs or input services during transit (1) A registered taxable person shall be entitled to take, in his electronic credit […]
June 10, 2017
Inspection_Search_Seizure_AndArrest

Section 83 : Access to business premises – Inspection, Search, Seizure And Arrest

Access to business premises – Inspection, Search, Seizure And Arrest (1) Any CGST/SGST officer authorized by the [Additional/Joint Commissioner of CGST or SGST] shall have access to any place of […]
June 10, 2017
Transitional_Provisions

Section 170 : Credit of eligible duties and taxes in respect of inputs held in stock to be allowed in certain situations – Transitional Provisions

170. Credit of eligible duties and taxes in respect of inputs held in stock to be allowed in certain situations (1) A registered taxable person, who was engaged in the […]
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