33 CH. 1 : INTRODUCTION & BASIC CONCEPT Para 1.

19

1.18 Contents as per rules

The Rules have been notified under Central Goods & Services Tax Act,
2017 under IGST Act, CGST Act and UTGST Act. These rules are iden-
tical. Therefore, in this book, wherever the word ‘rules’ are used, it cov-
ers all the rules under the Act. However, in case the provisions are dif-
ferent, then the same has been explained at the appropriate place.

1.19 Sections of CGST Act effective from 22-6-2017

Notification No. 1/2017-Central Tax, dated 19-6-2017 has made follow-
ing sections of CGST Act effective from 22-6-2017.

Sr. Section Description

No. No.
1 1 Short title, extent and commencement.
2 2 Definitions.
3 3 Officers under this Act.
4 4 Appointment of officers.
5 5 Powers of officers.
6 10 Composition levy.
7 22 Persons liable for registration.
8 23 Persons not liable for registration.
9 24 Compulsory registration in certain cases.
10 25 Procedure for registration.
11 26 Deemed registration.
12 27 Special provisions relating to casual taxable person and non-resi-
dent taxable person.
13 28 Amendment of registration.
14 29 Cancellation of registration.
15 30 Revocation of cancellation of registration.
16 139 Migration of existing taxpayers.
17 146 Common Portal.
18 164 Power of Government to make rules.

1.19-1 Sections of CGST Act effective from 1-7-2017

Notification No. 9/2017-Central Tax dated 28-6-2017 has made follow-
ing sections of CGST Act effective from 1-7-2017.
Sr. Section Description
No. No.
1 6 Authorisation of officers of State tax or Union territory tax as proper
officer in certain circumstances
2 7 Scope of supply.
Para 1.19 DIV. 1 : BASIC CONCEPTS 34

Sr. Section Description

No. No.
3 8 Tax liability on composite and mixed supplies
4 9 Levy and Collection
5 11 Power to grant exemption from tax.
6 12 Time of supply of goods
7 13 Time of supply of services
8 14 Change in rate of tax in respect of supply of goods or services.
9 15 Value of taxable supply
10 16 Eligibility and conditions for taking input tax credit.
11 17 Apportionment of credit and blocked credits
12 18 Availability of credit in special circumstances
13 19 Taking input tax credit in respect of inputs and capital goods sent
for job work.
14 20 Manner of distribution of credit by Input Service Distributor.
15 21 Manner of recovery of credit distributed in excess.
16 31 Tax invoice
17 32 Prohibition of unauthorised collection of tax.
18 33 Amount of tax to be indicated in tax invoice and other documents
19 34 Credit and debit notes.
20 35 Accounts and other records
21 36 Period of retention of accounts.
22 37 Furnishing details of outward supplies
23 38 Furnishing details of inward supplies.
24 39 Furnishing of Returns
25 40 First Return
26 41 Claim of input tax credit and provisional acceptance thereof
27 42 Matching, reversal and reclaim of input tax credit [except sub-sec-
tion (9)]
28 43 Matching, reversal and reclaim of reduction in output tax liability
[except proviso to sub-section (9)]
29 44 Annual return
30 45 Final return
31 46 Notice to return defaulters
32 47 Levy of late fee
33 48 Goods and services tax practitioners
34 49 Payment of tax, interest, penalty and other amounts
35 50 Interest on delayed payment of tax
36 53 Transfer of input tax credit
35 CH. 1 : INTRODUCTION & BASIC CONCEPT Para 1.19

Sr. Section Description

No. No.
37 54 Refund of tax
38 55 Refund in certain cases
39 56 Interest on delayed refunds
40 57 Consumer Welfare Fund
41 58 Utilisation of Fund
42 59 Self-Assessment
43 60 Provisional Assessment
44 61 Scrutiny of returns
45 62 Assessment of non-filers of returns
46 63 Assessment of unregistered persons
47 64 Summary assessment in certain special cases
48 65 Audit by tax authorities
49 66 Special audit
50 67 Power of inspection, search and seizure.
51 68 Inspection of goods in movement
52 69 Power to arrest
53 70 Power to summon persons to give evidence and produce docu-
ments
54 71 Access to business premises
55 72 Officers to assist proper officers
56 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 wilful misstatement or suppression of facts.
57 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 wilful-misstatement or suppression of facts.
58 75 General provisions relating to determination of tax.
59 76 Tax collected but not paid to Government
60 77 Tax wrongfully collected and paid to Central Government or State
Government
61 78 Initiation of recovery proceedings
62 79 Recovery of tax
63 80 Payment of tax and other amount in instalments
64 81 Transfer of property to be void in certain cases
65 82 Tax to be first charge on property
66 83 Provisional attachment to protect revenue in certain cases
67 84 Continuation and validation of certain recovery proceedings
68 85 Liability in case of transfer of business
Para 1.19 DIV. 1 : BASIC CONCEPTS 36

Sr. Section Description

No. No.
69 86 Liability of agent and principal
70 87 Liability in case of amalgamation or merger of companies
71 88 Liability in case of company in liquidation
72 89 Liability of directors of private company
73 90 Liability of partners of firm to pay tax
74 91 Liability of guardians, trustees etc.
75 92 Liability of Court of Wards etc.
76 93 Special provisions regarding liability to pay tax, interest or penalty
in certain cases
77 94 Liability in other cases
78 95 Definitions
79 96 Authority for Advance Ruling
80 97 Application for advance ruling
81 98 Procedure on receipt of application
82 99 Appellate Authority for Advance Ruling
83 100 Appeal to the Appellate Authority.
84 101 Orders of Appellate Authority
85 102 Rectification of advance ruling
86 103 Applicability of advance ruling
87 104 Advance ruling to be void in certain circumstances
88 105 Authority and Appellate Authority
89 106 Procedure of Authority and Appellate Authority
90 107 Appeals to Appellate Authority
91 108 Powers of Revisional Authority
92 109 Constitution of Appellate Tribunal and Benches thereof
93 110 President and Members of Appellate Tribunal, their qualification,
appointment, conditions of service, etc.
94 111 Procedure before Appellate Tribunal
95 112 Appeals to Appellate Tribunal
96 113 Orders of Appellate Tribunal
97 114 Financial and administrative powers of President
98 115 Interest on refund of amount paid for admission of appeal
99 116 Appearance by authorised representative
100 117 Appeal to High Court
101 118 Appeal to Supreme Court
102 119 Sums due to be paid notwithstanding appeal etc.
103 120 Appeal not to be filed in certain cases
37 CH. 1 : INTRODUCTION & BASIC CONCEPT Para 1.19

Sr. Section Description

No. No.
104 121 Non-appealable decisions and orders
105 122 Penalty for certain offences
106 123 Penalty for failure to furnish information return
107 124 Fine for failure to furnish statistics
108 125 General penalty
109 126 General disciplines related to penalty
110 127 Power to impose penalty in certain cases
111 128 Power to waive penalty or fee or both
112 129 Detention, seizure and release of goods and conveyances in transit
113 130 Confiscation of goods or conveyances and levy of penalty
114 131 Confiscation or penalty not to interfere with other punishments
115 132 Punishment for certain offences
116 133 Liability of officers and certain other persons
117 134 Cognizance of offences
118 135 Presumption of culpable mental state
119 136 Relevancy of statements under certain circumstances.
120 137 Offences by Companies
121 138 Compounding of offences
122 140 Transitional arrangements for input tax credit
123 141 Transitional provisions relating to job work
124 142 Miscellaneous transitional provisions
125 143 Job work procedure
126 144 Presumption as to documents in certain cases
127 145 Admissibility of micro films, facsimile copies of documents and
computer printouts as documents and as evidence
128 147 Deemed Exports
129 148 Special Procedure for certain processes
130 149 Goods and services tax compliance rating
131 150 Obligation to furnish information return
132 151 Power to collect statistics
133 152 Bar on disclosure of information required under section 151
134 153 Taking assistance from an expert
135 154 Power to take samples
136 155 Burden of Proof.
137 156 Persons deemed to be public servants
Para 1.20 DIV. 1 : BASIC CONCEPTS 38

Sr. Section Description

No. No.
138 157 Protection of action taken under this Act
139 158 Disclosure of information by a public servant
140 159 Publication of information respecting persons in certain cases
141 160 Assessment proceedings, etc. not to be invalid on certain grounds
142 161 Rectification of errors apparent from record
143 162 Bar on jurisdiction of civil courts
144 163 Levy of fee
145 165 Power to make regulations
146 166 Laying of rules, regulations and notifications
147 167 Delegation of powers
148 168 Power to issue instructions or directions
149 169 Service of notice in certain circumstances
150 170 Rounding off of tax etc.
151 171 Anti-profiteering Measure
152 172 Removal of difficulties
153 173 Amendment of Act 32 of 1994
154 174 Repeal and saving

1.20 Section of IGST Act effective from 22-6-2017

Notification No. 1/2017-Integrated Tax dated 19-6-2017 has made the
following sections of IGST effective from 22-6-2017.
Sr. Section Description
No. No.
1 1 Short title, extent and commencement.
2 2 Definitions.
3 3 Appointment of officers.
4 14 Special provision for payment of tax by a supplier of online infor-
mation and database access or retrieval services
5 20 Application of provisions of Central Goods and Services Tax Act.
6 22 Power to make rules.

1.20-1 Section of IGST Act effective from 1-7-2017

Notification No. 3/2017-Integrated Tax dated 28-6-2017 has made the
following section of IGST Act effective from 1-7-2017.
39 CH. 1 : INTRODUCTION & BASIC CONCEPT Para 1.21

Sr. Section Description

No. No.
1 4 Authorisation of officers of State tax or Union territory tax as proper
officer in certain circumstances.
2 5 Levy and collection.
3 6 Power to grant exemption from tax.
4 7 Inter-State supply.
5 8 Intra-State supply.
6 9 Supplies in territorial waters.
7 10 Place of supply of goods other than supply of goods imported into,
or exported from India.
8 11 Place of supply of goods imported into, or exported from India.
9 12 Place of supply of services Where location of supplier and recipi-
ent is in India.
10 13 Place of supply of services where location of supplier or location
of recipient is outside India.
11 16 Zero rated supply.
12 17 Apportionment of tax and settlement of funds.
13 18 Transfer of input tax credit.
14 19 Tax wrongfully collected and paid to Central Government or State
Government.
15 21 Import of services made on or after the appointed day.
16 23 Power to make regulations.
17 24 Laying of rules, regulations and notifications.
18 25 Removal of difficulties.

1.21 Sections of UTGST Act effective from 22-6-2017

Notification No. 1/2017-Union Territory Tax dated 21-6-2017 has made
the following sections of UTGST Act effective from 22-6-2017
Sr. Section Description
No. No.
1 1 Short title, extent and commencement.
2 2 Definitions.
3 3 Officers under this Act
4 4 Authorisation of Officers
5 5 Powers of Officers
Para 1.21 DIV. 1 : BASIC CONCEPTS 40

Sr. Section Description

No. No.
6 17 Migration of existing tax payers
7 21 Application of provisions of Central Goods and Services Tax Act
8 22 Power to make rules

1.21-1 Section of UTGST Act effective from 1-7-2017

Notification No. 3/2017-Union Territory Tax dated 28-6-2017 has made
the following sections of UTGST Act effective from 1-7-2017
Sr. Section Description
No. No.
1 6 Authorisation of officers of central tax as proper officer in certain
circumstances.
2 7 Levy and collection.
3 8 Power to grant exemption from tax.
4 9 Payment of tax.
5 10 Transfer of input tax credit.
6 11 Officers required to assist proper officers.
7 12 Tax wrongfully collected and paid to Central Government or Union
territory Government.
8 13 Recovery of tax.
9 14 Definitions.
10 15 Constitution of Authority for Advance Ruling.
11 16 Constitution of Appellate Authority for Advance Ruling.
12 18 Transitional arrangements for input tax credit.
13 19 Transitional provisions relating to job work.
14 20 Miscellaneous transitional provisions.
15 23 General power to make regulations.
16 24 Laying of rules, regulations and notifications.
17 25 Power to issue instructions or directions
18 26 Removal of difficulties.
41 CH. 1 : INTRODUCTION & BASIC CONCEPT Para 1.22

1.22 Financial assistance under the Central Sector Scheme

named ‘Seva Bhoj Yojana’
Many charitable/religious institutions distribute food free to the gen-
eral public/devotees. They purchase certain raw food items namely,
ghee, edible oil, sugar/burra/jaggery, rice, atta/maida/rava/flour and
pulses. GST is payable on some of the raw materials. Such GST is pro-
posed to be reimbursed to these charitable/religious institutions. The
procedure laid down by Circular No. 75/49/2018-GST dated 27-12-2018
is described below:

1.22-1 Purpose
Many charitable/religious institutions like Gurudwaras, temples,
dharmic ashrams, mosques, dargahs, churches, math, etc are engaged
in distributing free food to general public/devotees. They purchase
various food items like ghee, edible oil, sugar, jaggery, rice, atta, pulses
etc. which is used in making food which is distributed free to general
public. Many of these items purchased by such charitable/religious in-
stitutions are on payment of appropriate amount of GST i.e. CGST, SGST
or IGST.
Ministry of Culture, Central Government, has formulated the scheme
of reimbursement of central taxes and IGST on purchase of various
items used in preparation of food distributed to general public/devo-
tees. The scheme has been notified by above referred circular.

1.22-2 Nodal Officer

The application for reimbursement of taxes will be processed by desig-
nated Nodal Central Tax Officer of each State or Union Territory. The
registration for this purpose will also be given by Nodal Officer. The
officers who have been designated as nodal officers for the purpose of
facilitating the processing of refund applications for UIN entities as per
Circular No. 36/10/2018-GST, dated 13th March, 2018 issued vide F.
No. 349/48/2017-GST shall act as nodal officers for the purposes of
this Scheme.

1.22-3 Application for obtaining unique identification No. (SYB-UIN)

The institutions intending to obtain reimbursement of taxes must reg-
ister with Darpan Portal of NITI Aayog to obtain unique ID from the
portal and thereafter apply on CSMS portal of Ministry of Culture
website. Unique enrolment number will be provided by Ministry of