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Tips for memorizing CGST Act, Rule, with relevant Chapter, section, forms

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As all of you knew, since inception of Goods and Service Tax regime, many amendments / alteration has been done by Govt.

Memorizing of all Chapters, Sections, forms is a big challenge. Some point of time it make you irritated, and you doubt your capability,

I have below tips / techniques to help you in remembering numbers of chapter, section of Central Goods and Service Tax, Act & rules permanently.

1] Make sure to learn at least 10 Sections in a day, learning sequence would be first Act, then corresponding rules and forms. Requisite care has been taken in below table. Reading full bear act, rule text repeatedly help in storing in your primary memory.

2] Recall whatever you learned during the day before you go to sleep in night.

3] After 21 days, write learned sections, act rule in a notebooks, practices it multiple times , slowly it will go from your primary memories to secondary memory and. It will engraved in your mind permanently.

4] Repeat above cycle for another set of sections of act rules

Act, Chapter and section heading Rule, Chapter and section heading Form Number and heading
I PRELIMINARY II PRELIMINARY
1 Short title, extent and commencement Short title, extent and commencement
2 Definitions Definitions
II Administration
3 Officers under this Act
4 Appointment of Officers
5 Powers of officers under GST
6 Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances
III LEVY AND COLLECTION OF TAX II COMPOSITION [LEVY]
7 Scope of supply 3 Intimation for composition levy GST CMP-01 Intimation to pay tax under section 10 (composition levy)
8 Tax liability on composite and mixed supplies 4 Effective date for composition levy GST CMP-02 Intimation to pay tax under section 10 (composition levy)
9 Levy and collection 5 Conditions and restrictions for composition levy GST CMP-03 Intimation of details of stock on date of opting for composition levy
10 Composition levy 6 Validity of composition levy GST CMP-04 Intimation / Application for Withdrawal from Composition Levy
11 Power to grant Exemption 7 Rate of tax of the composition levy GST CMP-05 Notice for denial of option to pay tax under section 10
GST CMP-06 Reply to the notice to show cause
GST CMP-07 Order for acceptance / rejection of reply to show cause notice
GST CMP-08 Statement for payment of self-assessed tax
IV TIME AND VALUE OF SUPPLY IV DETERMINATION OF VALUE OF SUPPLY
12 2 Time of Supply of Goods 27 Value of supply of goods or services where the consideration is not wholly in money
13 2 Time of Supply of Goods 28 Value of supply of goods or services or both between distinct or related persons, other than through an agent
14 Change in rate of tax in respect of supply of goods or services 29 Value of supply of goods made or received through an agen
15 Value of Taxable Supply 30 Value of supply of goods or services or both based on cost
31 Residual method for determination of value of supply of goods or services or both
31A Value of supply in case of lottery, betting, gambling and horse racing
32 Determination of value in respect of certain supplies
32A Value of supply in cases where Kerala Flood Cess is applicable
33 Value of supply of services in case of pure agent
34 Rate of exchange of currency, other than Indian rupees, for determination of value
35 Value of supply inclusive of integrated tax, central tax, State tax, Union territory tax
V INPUT TAX CREDIT V INPUT TAX CREDIT
16 Eligibility and conditions for taking input tax credit 36 Documentary requirements and conditions for claiming input tax credit GST ITC-01 Declaration for claim of input tax credit under sub-section (1) of section 18
17 Apportionment of credit and blocked credits 37 Reversal of input tax credit in the case of nonpayment of consideration GST ITC-02 Declaration for transfer of ITC in case of sale, merger, demerger, amalgamation, lease or transfer of a business under subsection (3) of section
18 Availability of credit in special circumstances 38 Claim of credit by a banking company or a financial institution GST ITC-02A Declaration for transfer of ITC pursuant to registration under sub-section (2) of section 25
19 Taking input tax credit in respect of inputs and capital goods sent for job work 39 Procedure for distribution of input tax credit by Input Service Distributor GST ITC-03 Declaration for intimation of ITC reversal / payment of tax on inputs held in stock, inputs contained in semi-finished and finished goods held in stock and capital goods under sub-section (4) of section 18
20 Manner of distribution of credit by Input Service Distributor 40 Manner of claiming credit in special circumstances GST ITC-04 Details of goods / capital goods sent to job worker and received back
21 Manner of recovery of credit distributed in excess 41 Transfer of credit on sale, merger, amalgamation, lease or transfer of a business
41A Transfer of credit on sale, merger, amalgamation, lease or transfer of a business
Manner of determination of input tax credit in respect of inputs or input services and reversal thereof.
43 Manner of determination of input tax credit in respect of capital goods and reversal thereof in certain cases
Manner of reversal of credit under special circumstances
44A Manner of reversal of credit of Additional duty of Customs in respect of Gold dore bar
45 Conditions and restrictions in respect of inputs and capital goods sent to the job worker.
VI REGISTRATION III REGISTRATION
22 Persons liable for registration 8 Application for registration GST REG-01 Application for Registration
23 Persons not liable for registration 9 Verification of the application and approval GST REG-02 Acknowledgment
24 Compulsory registration in certain cases 10 ssue of registration certificate. GST REG-03 Notice for Seeking Additional Information / Clarification / Documents relating to Application for (Registration / Amendment / Cancellation)
25 Procedure for registration 10A Furnishing of Bank Account Details.-After a certificate of registration in FORMGST REG-06 GST REG-04 Clarification / additional information / document for (Registration / Amendment / Cancellation)
26 Deemed registration 11 Separate registration for multiple places of business within a State or a Union territory.- GST REG-05 Order of Rejection of Application for (Registration / Amendment / Cancellation)
27 special provisions relating to casual taxable person and non-resident taxable person 12 Grant of registration to persons required to deduct tax at source or to collect tax at source GST REG-06 Registration Certificate
28 Amendment of registration 13 Grant of registration to non-resident taxable person GST REG-07 Application for Registration as Tax Deductor at source (u / s 51) or Tax Collector at source (u / s 52)
29 Cancellation [or suspension]53 of registration 14 Grant of registration to a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient GST REG-08 Order of Cancellation of Registration as Tax Deductor at source or Tax Collector at source
30 Revocation of cancellation of registration 15 Extension in period of operation by casual taxable person and non-resident taxable person GST REG-09 Application for Registration of Non Resident Taxable Person
16 Suomoto registration GST REG-10 Application for registration of person supplying online information and data base access or retrieval services from a place outside India to a person in India, other than a registered person.
17 Assignment of Unique Identity Number to certain special entities GST REG-11 Application for extension of registration period by casual / non-resident taxable person
18 Display of registration certificate and Goods and Services Tax Identification Number on the name board GST REG-12 Order of Grant of Temporary Registration / Suo Moto Registration
19 Amendment of registration GST REG-13 Application / Form for grant of Unique Identity Number (UIN) to UN Bodies / Embassies / others
20  

Application for cancellation of registration

 GST REG-14 Application for Amendment in Registration Particulars
21 Registration to be cancelled in certain cases GST REG-15 Order of Amendment
21A Suspension of registration GST REG-16 Application for Cancellation of Registration
22 Cancellation of registration GST REG -17 Show Cause Notice for Cancellation of Registration
23 Revocation of cancellation of registration GST REG-18 Reply to the Show Cause Notice issued for cancellation for registration
24 Migration of persons registered under the existing law GST REG-19 Order for Cancellation of Registration
25 Physical verification of business premises in certain cases GST REG-20 Order for dropping the proceedings for cancellation of registration
26 Method of authentication.- GST REG-21 Application for Revocation of Cancellation of Registration
GST REG-22 Order for revocation of cancellation of registration
GST REG-23 Show Cause Notice for rejection of application for revocation of cancellation of registration
GST REG-24 Reply to the notice for rejection of application for revocation of cancellation of registration
GST REG-25 Certificate of Provisional Registration
GST REG-26 Application for Enrolment of Existing Taxpayer
GST REG-27 Show Cause Notice for cancellation of provisional registration
GST REG-28 Order for cancellation of provisional registration
GST REG-29 APPLICATION FOR CANCELLATION OF REGISTRATION OF MIGRATED TAXPAYERS
GST REG-30 Form for Field Visit Report
VII TAX INVOICE, CREDIT AND DEBIT NOTES VI TAX INVOICE, CREDIT AND DEBIT NOTES
31 Tax invoice 46 Tax invoice
31A Facility of digital payment to recipient 46A Invoice-cum-bill of supply
32 Prohibition of unauthorised collection of tax 47 Time limit for issuing tax invoice
33 Amount of tax to be indicated in tax invoice and other documents 48 Manner of issuing invoice
34 Credit and debit notes 49 Bill of supply
50 Receipt voucher
51 Refund voucher
52 Payment voucher
53 Revised tax invoice and credit or debit notes
54 Tax invoice in special cases
55 Transportation of goods without issue of invoice
55A Tax Invoice or bill of supply to accompany transport of goods
VIII ACCOUNTS AND RECORDS VII ACCOUNTS AND RECORDS
35 Accounts and other records 56 Maintenance of accounts by registered persons GST ENR-01 Application for Enrolment under section 35(2)
36 Period of retention of accounts 57 Generation and maintenance of electronic records GST ENR-02 Application for obtaining unique common enrolment number
58 Records to be maintained by owner or operator of godown or warehouse and transporters
IX RETURNS VIII RETURNS
37 Furnishing details of outward supplies 59 Form and manner of furnishing details of outward supplies GSTR-1 Details of outward supplies of goods or services
38 Furnishing details of inward supplies 60 Form and manner of furnishing details of inward supplies GSTR-1A Details of auto drafted supplies
39 Furnishing of returns 61 Form and manner of submission of monthly return GSTR-2 Details of inward supplies of goods or services
40 First return 62 Form and manner of submission of statement and return GSTR-2A Details of auto drafted supplies
41 Claim of input tax credit and provisional acceptance thereof 63 Form and manner of submission of return by non-resident taxable person GSTR-3 Monthly return
42 Matching, reversal and reclaim of input tax credit 64 Form and manner of submission of return by persons providing online information and database access or retrieval services GSTR – 3A Notice to return defaulter u / s 46 for not filing return
43 Matching, reversal and reclaim of reduction in output tax liability 65 Form and manner of submission of return by an Input Service Distributor GSTR-3B Details of 3B Report
44 Annual return 66 Form and manner of submission of return by a person required to deduct tax at source GSTR-4 Return for financial year of registered person who has opted for composition levy or availing benefit of notification No. 02 / 2019- Central Tax (Rate)
45 Final return 67 Form and manner of submission of statement of supplies through an e-commerce operator. GSTR-4A Auto-drafted details for registered person opting for composition levy
46 Notice to return defaulters 67A Manner of furnishing of return or details of outward supplies by short messaging service facility GSTR-5 Return for Non-resident taxable person
47 Levy of late fee 68 Notice to non-filers of returns.- GSTR-5A Details of supplies of online information and database access or retrieval services by a person located outside India made to non- taxable persons in India
48 Goods and services tax practitioners 69 Matching of claim of input tax credit GSTR-6 Return for input service distributor
70 Final acceptance of input tax credit and communication thereof GSTR-6A Details of supplies auto-drafted form
71 Communication and rectification of discrepancy in claim of input tax credit and reversal of claim of input tax credit GSTR-7 Return for Tax Deducted at Source
72 Claim of input tax credit on the same invoice more than once GSTR 7A Tax Deduction at Source Certificate
73 Matching of claim of reduction in the output tax liability GSTR – 8 Statement for tax collection at source
74 Final acceptance of reduction in output tax liability and communication thereof GSTR – 9 Annual Return
75 Communication and rectification of discrepancy in reduction in output tax liability and reversal of claim of reduction GSTR – 9A Annual Return (For Composition Taxpayer)
76 Claim of reduction in output tax liability more than once GSTR-9C Reconciliation Statement
77 Refund of interest paid on reclaim of reversals GSTR-10 Final Return
78 Matching of details furnished by the e- Commerce operator with the details furnished by the supplier GSTR-11 Statement of inward supplies by persons having Unique Identification Number (UIN)
79 Communication and rectification of discrepancy in details furnished by the e-commerce operator and the supplier GST PCT – 01 Application for Enrolment as Goods and Services Tax Practitioner
80 Annual return GST PCT-02 Enrolment Certificate of Goods and Services Tax Practitioner
81 Final return GST PCT-03 Show Cause Notice for disqualification
82 Details of inward supplies of persons having Unique Identity Number GST PCT-04 Order of rejection of enrolment as GST Practitioner
83 Provisions relating to a goods and services tax practitioner. GST PCT-05 Authorisation / withdrawal of authorisation for Goods and Services Tax Practitioner
83A Examination of Goods and Services Tax Practitioners GST PCT-06 Application for cancellation of enrolment as goods and services tax practitioner
83B Surrender of enrolment of goods and services tax practitioner GST PCT-07 Order of cancellation of enrolment as goods and services tax practitioner
84 Conditions for purposes of appearance
X PAYMENT OF TAX IX PAYMENT OF TAX
49 Payment of tax, interest, penalty and other amounts 85 Electronic Liability Register GST PMT -01 Electronic Liability Register of Registered Person & Taxable person
49A Utilisation of input tax credit subject to certain conditions 86 Electronic Credit Ledger GST PMT -02 Electronic Credit Ledger of Registered Person
49B Order of utilisation of input tax credit 86A Conditions of use of amount available in electronic credit ledger. GST PMT -03 Order for re-credit of the amount to cash or credit ledger on rejection of refund claim
50 Interest on delayed payment of tax 87 Electronic Cash Ledger. GST PMT -04 Application for intimation of discrepancy in Electronic Credit Ledger / Cash Ledger / Liability Register
51 Tax deduction at source 88 Identification number for each transaction GST PMT -05 Electronic Cash Ledger
52 Collection of tax at source 88A Order of utilization of input tax credit GST PMT -06 Challan for deposit of goods and services tax
53 Transfer of input tax credit. GST PMT -07 Application for intimating discrepancy relating to payment
53A Transfer of certain amounts GST PMT -09 Transfer of amount from one account head to another in electronic cash ledger
XI REFUNDS X REFUND
54 Refund of tax 89 Application for refund of tax, interest, penalty, fees or any other amount  

GST-RFD-01

 Application for Refund
55 Refund in certain cases 90 Acknowledgement GST-RFD-01 A Application for Refund (Manual)
56 Interest on delayed refunds 91 Grant of provisional refund GST-RFD-01 B Refund Order details
57 Consumer Welfare Fund 92 Order sanctioning refund GST-RFD-02 Acknowledgment
58 Utilisation of Fund 93 Credit of the amount of rejected refund claim GST-RFD-03 Deficiency Memo
94 Order sanctioning interest on delayed refunds GST-RFD-04 Provisional Refund Order
95 Refund of tax to certain persons GST-RFD-05 Payment [Order]
95A Refund of taxes to the retail outlets established in departure area of an international Airport beyond immigration counters making tax free supply to an outgoing international tourist GST-RFD-06 Refund Sanction / Rejection Order
96 Refund of integrated tax paid on goods [or services]176 exported out of India GST-RFD-07 Order for Complete adjustment of sanctioned Refund
96A Export of goods or services under bond or Letter of Undertaking GST-RFD-08 Notice for rejection of application for refund
96B Recovery of refund of unutilised input tax credit or integrated tax paid on export of goods where export proceeds not realised GST-RFD-09 Reply to show cause notice
97 Consumer Welfare Fund GST RFD-10 Application for Refund by any specialized agency of UN or any Multilateral Financial Institution and Organization, Consulate or Embassy of foreign countries, etc.
97A Manual filing and processing GST RFD-10B Application for refund by Duty Free Shops / Duty Paid Shops (Retail outlets)
GST RFD-11 Furnishing of bond or Letter of Undertaking for export of goods or services
XII ASSESSMENT XI ASSESSMENT AND AUDIT
59 Self-assessment 98 Provisional Assessment GST ASMT – 01 Application for Provisional Assessment under section 60
60 Provisional assessment 99 Scrutiny of returns GST ASMT – 02 Notice for Seeking Additional Information / Clarification / Documents for provisional assessment
61 Scrutiny of returns 100 Assessment in certain cases GST ASMT – 03 Reply to the notice seeking additional information
62 Assessment of non-filers of returns 101 Audit GST ASMT – 04 Order of Provisional Assessment
63 Assessment of unregistered persons GST ASMT – 05 Furnishing of Security
64 Summary assessment in certain special cases GST ASMT – 06 Notice for seeking additional information / clarification / documents for final assessment
GST ASMT – 07 Final Assessment Order
GST ASMT – 08 Application for Withdrawal of Security
GST ASMT – 09 Order for release of security or rejecting the application
GST ASMT – 10 Notice for intimating discrepancies in the return after scrutiny
GST ASMT – 11 Reply to the notice issued under section61 intimating discrepancies in the return
GST ASMT-12 Order of acceptance of reply against the notice issued under section61
GST ASMT – 13 Assessment order under Section 62
GST ASMT – 14 Show Cause Notice for assessment under section 63
GST ASMT – 15 Assessment order under section 63
GST ASMT – 16 Assessment order under section 64
GST ASMT – 17 Application for withdrawal of assessment order issued under section 64
GST ASMT – 18 Acceptance or Rejection of application filed under section 64 (2)
XIII AUDIT
65 Audit by tax authorities GST ADT – 01 Notice for conducting audit
66 Special audit GST ADT – 02 Audit Report under section 65(6)
GST ADT – 03 Communication to the registered person for conduct of special audit under section 66
GST ADT – 04 Information of Findings upon Special Audit
XIV INSPECTION, SEARCH, SEIZURE AND ARREST XVII INSPECTION, SEARCH AND SEIZURE
67 Power of inspection, search and seizure 139 Inspection, search and seizure GST INS-01 Authorisation for inspection or search
68 Inspection of goods in movement 140 Bond and security for release of seized goods GST INS-02 Order of seizure
69 Power to arrest 141 Procedure in respect of seized goods GST INS-03 Order of prohibition
70 Power to summon persons to give evidence and produce documents GST INS-04 Bond for release of goods seized
71 Access to business premises GST INS-05 Order of release of goods / things of perishable or hazardous nature
72 Officers to assist proper officers
XV DEMANDS AND RECOVERY XVIII DEMANDS AND RECOVERY
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 willful-misstatement or suppression of facts 142 Notice and order for demand of amounts payable under the Act GST DRC – 01 Summary of Show Cause Notice
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 willful- misstatement or suppression of facts 142A Procedure for recovery of dues under existing laws GST DRC-01A Intimation of tax ascertained as being payable under section 73(5) / 74(5)
75 General provisions relating to determination of tax 143 Recovery by deduction from any money owed GST DRC -02 Summary of Statement
76 Tax collected but not paid to Government 144 Recovery by sale of goods under the control of proper officer GST DRC- 03 Intimation of payment made voluntarily or made against the show cause notice (SCN) or statement
77 Tax wrongfully collected and paid to Central Government or State Government 145 Recovery from a third person GST DRC – 04 Acknowledgement of acceptance of payment made voluntarily
78 Initiation of recovery proceedings 146 Recovery through execution of a decree, etc.- GST DRC- 05 Intimation of conclusion of proceedings
79 Recovery of tax 147 Recovery by sale of movable or immovable property GST DRC – 06 Reply to the Show Cause Notice
80 Payment of tax and other amount in installments 148 Prohibition against bidding or purchase by officer GST DRC-07 Summary of the order
81 Transfer of property to be void in certain cases 149 Prohibition against sale on holidays GST DRC-07A Summary of the order creating demand under existing laws
82 Tax to be first charge on property 150 Assistance by police GST DRC – 08 Summary of Rectification / Withdrawal Order
83 Provisional attachment to protect revenue in certain cases 151 Attachment of debts and shares, etc GST DRC-08A Amendment / Modification of summary of the order creating demand under existing laws
84 Continuation and validation of certain recovery proceedings 151 Attachment of property in custody of courts or Public Officer GST DRC – 09 Order for recovery through specified officer under section 79
XVI LIABILITY TO PAY IN CERTAIN CASES 153 Attachment of interest in partnership.- GST DRC – 10 Notice for Auction of Goods under section 79 (1) (b) of the Act
85 Liability in case of transfer of business 154 Disposal of proceeds of sale of goods and movable or immovable property GST DRC – 11 Notice to successful bidder
86 Liability of agent and principal 155 Recovery through land revenue authority GST DRC – 12 Sale Certificate
87 Liability in case of amalgamation or merger of companies 156 Recovery through court GST DRC – 13 Notice to a third person under section 79(1) (c)
88 Liability in case of company in liquidation 157 Recovery from surety GST DRC – 14 Certificate of Payment to a Third Person
89 Liability of directors of private company 158 Payment of tax and other amounts in installments GST DRC-15 APPLICATION BEFORE THE CIVIL COURT REQUESTING EXECUTION FOR A DECREE
90 Liability of partners of firm to pay tax 159 Provisional attachment of property GST DRC – 16 Notice for attachment and sale of immovable / movable goods / shares under section 79
91 Liability of guardians, trustees, etc. 160 Recovery from company in liquidation GST DRC – 17 Notice for Auction of Immovable / Movable Property under section 79(1) (d)
92 Liability of Court of Wards, etc 161 Continuation of certain recovery proceedings GST DRC – 18 Certificate action under clause (e) of sub- section (1) section 79
93 Special provisions regarding liability to pay tax, interest or penalty in certain cases GST DRC – 19 Application to the Magistrate for Recovery as Fine
94 Liability in other cases GST DRC – 20 Application for Deferred Payment / Payment in Installments
GST DRC – 21 Order for acceptance / rejection of application for deferred payment / payment in installments
GST DRC – 22 Provisional attachment of property under section83
GST DRC – 23 Restoration of provisionally attached property / bank account under section83
GST DRC-24 Intimation to Liquidator for recovery of amount
GST DRC – 25 Continuation of Recovery Proceedings
XVII ADVANCE RULING XII ADVANCE RULING
95 Definitions of Advance Ruling 103 Qualification and appointment of members of the Authority for Advance Ruling GST ARA -01 Application Form for Advance Ruling
96 Authority for advance ruling 104 Form and manner of application to the Authority for Advance Ruling GST ARA -02 Appeal to the Appellate Authority for Advance Ruling
97 Application for advance ruling 105 Certification of copies of advance rulings pronounced by the Authority GST ARA -03 Appeal to the Appellate Authority for Advance Ruling
98 Procedure on receipt of application 106 Form and manner of appeal to the Appellate Authority for Advance Ruling
99 Appellate Authority for Advance Ruling 107 Certification of copies of the advance rulings pronounced by the Appellate Authority
100 Appeal to Appellate Authority 107A Manual filing and processing
101 Orders of Appellate Authority
102 Rectification of advance ruling
103 Applicability of advance ruling
104 Advance ruling to be void in certain circumstances
105 Powers of Authority and Appellate Authority
106 Procedure of Authority and Appellate Authority
XVIII APPEALS AND REVISION XIII APPEALS AND REVISION
107 Appeals to Appellate Authority 108 Appeal to the Appellate Authority GST APL – 01 Appeal to Appellate Authority
108 Powers of Revisional Authority 109 Application to the Appellate Authority GST APL – 02 Acknowledgment for submission of appeal
109 Constitution of Appellate Tribunal and Benches thereof 109A Appointment of Appellate Authority GST APL – 03 Application to the Appellate Authority under sub-section (2) of Section 107
110 President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc 109B Notice to person and order of revisional authority in case of revision GST RVN – 01 Notice under section 108
111 Procedure before Appellate Tribunal 110 Appeal to the Appellate Tribunal GST APL-04 Summary of the demand after issue of order by the appellate authrority, revisional authority, tribunal or court
112 Appeals to Appellate Tribunal 111 Application to the Appellate Tribunal GST APL – 05 Appeal to the Appellate Tribunal
113 Orders of Appellate Tribunal 112 Production of additional evidence before the Appellate Authority or the Appellate Tribunal GST APL – 06 Cross-objections before the Appellate Tribunal
114 Financial and administrative powers of President 113 Order of Appellate Authority or Appellate Tribunal GST APL – 07 Application to the Appellate Tribunal under sub section (3) of Section 112
115 Interest on refund of amount paid for admission of appeal 114 Appeal to the High Court GST APL – 08 Appeal to the High Court under section 117
116 Appearance by authorised representative 115 Demand confirmed by the Court
117 Appeal to High Court 116 Disqualification for misconduct of an authorised representative
118 Appeal to Supreme Court
119 Sums due to be paid notwithstanding appeal, etc
120 Appeal not to be filed in certain cases
121 Non-appealable decisions and orders
XIX OFFENCES AND PENALTIES XIX OFFENCES AND PENALTIES
122 Penalty for certain offences 162 Procedure for compounding of offences GST CPD-01 Application for Compounding of Offence
123 Penalty for failure to furnish information return GST CPD-02 Order for rejection / allowance of compounding of offence
124 Fine for failure to furnish statistics
125 General penalty
126 General disciplines related to penalty
127 Power to impose penalty in certain cases
128 Power to waive penalty or fee or both
129 Detention, seizure and release of goods and conveyances in transit
130 Confiscation of goods or conveyances and levy of penalty
131 Confiscation or penalty not to interfere with other punish
132 Punishment for certain offences
133 Liability of officers and certain other persons
134 Cognizance of offences
135 Presumption of culpable mental state
136 Relevancy of statements under certain circumstances
137 Offences by companies
138 Compounding of offences
XX TRANSITIONAL PROVISIONS XIV TRANSITIONAL PROVISIONS
139 Migration of existing taxpayers 117 Tax or duty credit carried forward under any existing law or on goods held in stock on the appointed day GST TRAN – 1 Transitional ITC / Stock Statement
140 Transitional arrangements for input tax credit 118 Declaration to be made under clause (c) of sub- section (11) of section 142. GST TRAN – 2 Transitional ITC / Stock Statement
141 Transitional provisions relating to job work 119 Declaration of stock held by a principal and job- worker.
142 Miscellaneous transitional provisions 120 Details of goods sent on approval basis
XXI Miscellaneous 120A Revision of declaration in FORM GST TRAN
143 Job work procedure 121 Recovery of credit wrongly availed
144 Presumption as to documents in certain cases XV ANTI-PROFITEERING
145 Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence 122 Constitution of the Authority
146 Common Portal 123 Constitution of the Standing Committee and Screening Committees
147 Deemed exports 124 Appointment, salary, allowances and other terms and conditions of service of the Chairman and Members of the Authority
148 Special procedure for certain processes 125 Secretary to the Authority
149 Goods and services tax compliance rating 126 Power to determine the methodology and procedure
150 Obligation to furnish information return 127 Duties of the Authority
151 Power to collect statistics 128 Examination of application by the Standing Committee and Screening Committee
152 Bar on disclosure of information 129 Initiation and conduct of proceedings
153 Taking assistance from an expert 130 Confidentiality of information
154 Power to take samples 131 Cooperation with other agencies or statutory auth
155 Burden of proof 132 Power to summon persons to give evidence and produce docum
156 Persons deemed to be public serve 133 Order of the Authority
157 Protection of action taken under this Act 134 Decision to be taken by the majority
158 Disclosure of information by a public servant 135 Compliance by the registered person
159 Publication of information in respect of persons in certain cases 136 Monitoring of the order
160 Assessment proceedings, etc., not to be invalid on certain grounds 137 Tenure of Authority
161 Rectification of errors apparent on the face of record XVI E-WAY RULES
162 Bar on jurisdiction of civil co 138 Information to be furnished prior to commencement of movement of goods and generation of e-way bill GST EWB-01 E-Way Bill
163 Levy of fee 138A Documents and devices to be carried by a person-in-charge of a conveyance. GST EWB-02 Consolidated E-Way Bill
164 Power of Government to make rules 138B Verification of documents and conveyances GST EWB-03 Verification Report
165 Power to make regulations 138C Inspection and verification of goods GST EWB-04 Report of detention
166 Laying of rules, regulations and notifications 138D Facility for uploading information regarding detention of vehicle GST EWB-05 Application for unblocking of the facility for generation of E-Way Bill
167 Delegation of powers 138E Restriction on furnishing of information in PART A of FORM GST EWB-01 GST EWB – 06 Order for permitting / rejecting application for unblocking of the facility for generation of E-Way Bill
168 Power to issue instructions or direct
168A Power of Government to extend time limit in special circumstances.
169 Service of notice in certain circumstances
170 Rounding off of tax, etc
171 Antiprofiteering measure
172 Removal of difficulties
173 Amendment of Act 32 of 1994
174 Repeal and saving

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Author Bio

Name: SANJAY VIJAY JAWALKAR
Qualification: LL.B / Advocate
Company: JAWALKAR & ASSOCIATE
Location: CHINCHWAD MIDC PUNE, Maharashtra, India
Member Since: 15 Dec 2019 | Total Posts: 3
A practicing lawyer with more than 25 years of corporate work experience in the field of indirect taxation. Member of All India Federation of Tax Practitioner, Western Maharashtra Tax Practitioners association, and member of Indirect tax panel of Chamber of Commerce and industries. View Full Profile

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7 Comments

  1. Sayali Bhavsar says:

    Respected Sir,
    Really the article is very useful. Thankyou for giving such easy and simple techniques to make us memorise the sections.

      Reply
  2. Sudhakar says:

    Nice Article. Very goods tips to understand and remember section and chapter of the Central Goods & Service Tax Act and rules . Thank you.

      Reply
  5. UMESHSINGH RAMESHSINGH RAJPUT says:

    Please to inform you that my artical on GST is published on Taxguru. Kindly read & you your feedback

      Reply
  7. Aniruddh says:

    Dear Sir
    Really informative article. Memorizing each and every section and rule is tedious task but the technic you enriched as above shall be useful.
    Thanks for the article
    Regards
    Aniruddh

      Reply

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