Chapter VIII Transitional Provisions
Section 20 Miscellaneous transitional provisions (1) Where any goods on which tax, if any, had been paid under the existing law at the time of sale thereof, not being earlier...
Chapter VIII Transitional Provisions
Section 19 Transitional provisions relating to job work (1) Where any inputs received at a place of business had been dispatched as such or dispatched after being partially processed to...
Chapter VIII Transitional Provisions
Section 18 Transitional arrangements for input tax credit (1) A registered person, other than a person opting to pay tax under section 10 of the Central Goods and Services Tax...
Chapter VIII Transitional Provisions
Section 17 Migration of existing tax payers (1) On and from the appointed day, every person registered under any of the existing laws and having a valid Permanent Account Number...
Chapter VII Advance Ruling
Rule 16 Constitution of Appellate Authority for Advance Ruling (1) The Central Government shall, by notification, constitute an Appellate Authority to be known as the (name of the Union territory)...
Chapter VII Advance Ruling
Section 15 Constitution of Authority for Advance Ruling (1) The Central Government shall, by notification, constitute an Authority to be known as the (name of the Union territory), Authority for...
Chapter VII Advance Ruling
Section 14 Definitions In this Chapter, unless the context otherwise requires,- (a) ‘‘advance ruling’’ means a decision provided by the Authority or the Appellate Authority to an...
Chapter VI Demands and Recovery
Section 13 Recovery of tax (1) Where any amount of tax, interest or penalty is payable by a person to the Government under any of the provisions of this Act...
Chapter VI Demands and Recovery
Section 12 Tax wrongfully collected and paid to Central Government or Union territory Government (1) A registered person who has paid the central tax and the Union territory tax on...
Chapter V Inspection, Search, Seizure and Arrest
Section 11 Officers required to assist proper officers (1) All officers of Police, Railways, Customs, and those officers engaged in the collection of land revenue, including village officers, and officers...
