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Showing posts from August 20, 2017
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Removal of difficulties - Section 26

Power to issue instructions or directions - Section 25

Laying of rules, regulations and notifications - Section 24

General power to make regulations - Section 23

Power to make rules - Section 22

Application of provisions of Central Goods and Services Tax Act - Section 21

Miscellaneous transitional provisions - Section 20

Transitional provisions relating to job work - Section 19

Transitional arrangements for input tax credit - Section 18

Migration of existing tax payers - Section 17

Constitution of Appellate Authority for Advance Ruling - Section 16

Constitution of Authority for Advance Ruling - Section 15

Advance Ruling – Section 14

Recovery of tax - Section 13

Tax wrongfully collected and paid to Central Government or Union Territory Government - Section 12

Officers required to assist proper officers – Section 11

Transfer of input tax credit - Section 10

Payment of tax - Section 9

Power to grant exemption from tax - Section 8

Levy and collection - Section 7

Authorisation of officers of central tax as proper officer in certain circumstances - Section 6

Powers of officers - Section 5

Authorisation of officers - Section 4

Officers under this Act - Section 3

Definitions - Section 2

Short title, extent and commencement - Section 1