IGST Act 2017

Chapter Name	Sub Chapter Name	Details
Chapter - I Preliminary	Short title, extent and commencement
Chapter - I Preliminary	Definitions
Chapter - Ii Administration	Officers under this Act.
Chapter - Ii Administration	Appointment of officers.
Chapter - Ii Administration	Powers of officers.
Chapter - Ii Administration	Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances
Chapter - Iii Levy And Collection Of Tax	Scope of supply.
Chapter - Iii Levy And Collection Of Tax	Tax liability on composite and mixed supplies.
Chapter - Iii Levy And Collection Of Tax	Levy and collection.
Chapter - Iii Levy And Collection Of Tax	Composition levy.
Chapter - Iii Levy And Collection Of Tax	Power to grant exemption from tax.
Chapter - Iv Time And Value Of Supply	Time of supply of goods.
Chapter - Iv Time And Value Of Supply	Time of supply of services.
Chapter - Iv Time And Value Of Supply	Change in rate of tax in respect of supply of goods or services.
Chapter - Iv Time And Value Of Supply	Value of taxable supply
Chapter - V Input Tax Credit	Eligibility and conditions for taking input tax credit
Chapter - V Input Tax Credit	Apportionment of credit and blocked credits
Chapter - V Input Tax Credit	Availability of credit in special circumstances
Chapter - V Input Tax Credit	Taking input tax credit in respect of inputs and capital goods sent for job work.
Chapter - V Input Tax Credit	Manner of distribution of credit by Input Service Distributor.
Chapter - V Input Tax Credit	Manner of recovery of credit distributed in excess.
Chapter - Vi Registration	Persons liable for registration.
Chapter - Vi Registration	Persons not liable for registration.
Chapter - Vi Registration	Compulsory registration in certain cases.
Chapter - Vi Registration	Procedure for registration.
Chapter - Vi Registration	Deemed registration.
Chapter - Vi Registration	Special provisions relating to casual taxable person and non-resident taxable person.
Chapter - Vi Registration	Amendment of registration.
Chapter - Vi Registration	Cancellation of registration.
Chapter - Vi Registration	Revocation of cancellation of registration.
Chapter- Vii Tax Invoice, Credit And Debit Notes	Tax invoice.
Chapter- Vii Tax Invoice, Credit And Debit Notes	Prohibition of unauthorised collection of tax.
Chapter- Vii Tax Invoice, Credit And Debit Notes	Amount of tax to be indicated in tax invoice and other documents.
Chapter- Vii Tax Invoice, Credit And Debit Notes	Credit and debit notes.
Chapter- Viii Accounts And Records	Accounts and other records.
Chapter- Viii Accounts And Records	Period of retention of accounts.
Chapter-Ix Returns	Furnishing details of outward supplies.
Chapter-Ix Returns	Furnishing details of inward supplies.
Chapter-Ix Returns	Furnishing of returns.
Chapter-Ix Returns	First return.
Chapter-Ix Returns	Claim of input tax credit and provisional acceptance thereof.
Chapter-Ix Returns	Matching, reversal and reclaim of input tax credit.
Chapter-Ix Returns	Matching, reversal and reclaim of reduction in output tax liability.
Chapter-Ix Returns	Annual return.
Chapter-Ix Returns	Final return
Chapter-Ix Returns	Notice to return defaulters.
Chapter-Ix Returns	Levy of late fee.
Chapter-Ix Returns	Goods and services tax practitioners.
Chapter-X Payment Of Tax	Payment of tax, interest, penalty and other amounts.
Chapter-X Payment Of Tax	Interest on delayed payment of tax.
Chapter-X Payment Of Tax	Tax deduction at source.
Chapter-X Payment Of Tax	Collection of tax at source.
Chapter-X Payment Of Tax	Transfer of input tax credit.
Chapter-Xi Refunds	Refund of tax.
Chapter-Xi Refunds	Refund in certain cases.
Chapter-Xi Refunds	Interest on delayed refunds.
Chapter-Xi Refunds	Consumer Welfare Fund.
Chapter-Xi Refunds	Utilisation of Fund.
Chapter-Xii Assessment	Self-assessment.
Chapter-Xii Assessment	Provisional assessment.
Chapter-Xii Assessment	Scrutiny of returns.
Chapter-Xii Assessment	Assessment of non-filers of returns.
Chapter-Xii Assessment	Assessment of unregistered persons.
Chapter-Xii Assessment	Summary assessment in certain special cases.
Chapter - Xiii Audit	Audit by tax authorities.
Chapter - Xiii Audit	Special audit.
Chapter - Xiv Inspection, Search, Seizure And Arrest	Power of inspection, search and seizure.
Chapter - Xiv Inspection, Search, Seizure And Arrest	Inspection of goods in movement.
Chapter - Xiv Inspection, Search, Seizure And Arrest	Power to arrest.
Chapter - Xiv Inspection, Search, Seizure And Arrest	Power to summon persons to give evidence and produce documents.
Chapter - Xiv Inspection, Search, Seizure And Arrest	Access to business premises.
Chapter - Xiv Inspection, Search, Seizure And Arrest	Officers to assist proper officers.
Chapter– Xv Demands And Recovery	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.
Chapter– Xv Demands And Recovery	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.
Chapter– Xv Demands And Recovery	General provisions relating to determination of tax.
Chapter– Xv Demands And Recovery	Tax collected but not paid to Government.
Chapter– Xv Demands And Recovery	Tax wrongfully collected and paid to Central Government or State Government.
Chapter– Xv Demands And Recovery	Initiation of recovery proceedings.
Chapter– Xv Demands And Recovery	Recovery of tax.
Chapter– Xv Demands And Recovery	Payment of tax and other amount in instalments.
Chapter– Xv Demands And Recovery	Transfer of property to be void in certain cases.
Chapter– Xv Demands And Recovery	Tax to be first charge on property.
Chapter– Xv Demands And Recovery	Provisional attachment to protect revenue in certain cases.
Chapter– Xv Demands And Recovery	Continuation and validation of certain recovery proceedings.
Chapter-Xvi Liability To Pay In Certain Cases	Liability in case of transfer of business.
Chapter-Xvi Liability To Pay In Certain Cases	Liability of agent and principal.
Chapter-Xvi Liability To Pay In Certain Cases	Liability in case of amalgamation or merger of companies.
Chapter-Xvi Liability To Pay In Certain Cases	Liability in case of company in liquidation.
Chapter-Xvi Liability To Pay In Certain Cases	Liability of directors of private company.
Chapter-Xvi Liability To Pay In Certain Cases	Liability of partners of firm to pay tax.
Chapter-Xvi Liability To Pay In Certain Cases	Liability of guardians, trustees, etc.
Chapter-Xvi Liability To Pay In Certain Cases	Liability of Court of Wards, etc.
Chapter-Xvi Liability To Pay In Certain Cases	Special provisions regarding liability to pay tax, interest or penalty in certain cases.
Chapter-Xvi Liability To Pay In Certain Cases	Liability in other cases.
Chapter - Xvii Advance Ruling	Definitions.
Chapter - Xvii Advance Ruling	Authority for advance ruling.
Chapter - Xvii Advance Ruling	Application for advance ruling.
Chapter - Xvii Advance Ruling	Procedure on receipt of application.
Chapter - Xvii Advance Ruling	Appellate Authority for Advance Ruling.
Chapter - Xvii Advance Ruling	Appeal to Appellate Authority.
Chapter - Xvii Advance Ruling	Orders of Appellate Authority.
Chapter - Xvii Advance Ruling	Applicability of advance ruling.
Chapter - Xvii Advance Ruling	Advance ruling to be void in certain circumstances.
Chapter - Xvii Advance Ruling	Powers of Authority and Appellate Authority.
Chapter - Xvii Advance Ruling	Procedure of Authority and Appellate Authority.
Chapter- Xviii Appeals And Revision	Appeals to Appellate Authority.
Chapter- Xviii Appeals And Revision	Powers of Revisional Authority.
Chapter- Xviii Appeals And Revision	Constitution of Appellate Tribunal and Benches thereof.
Chapter- Xviii Appeals And Revision	President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc.
Chapter- Xviii Appeals And Revision	Procedure before Appellate Tribunal.
Chapter- Xviii Appeals And Revision	Appeals to Appellate Tribunal.
Chapter- Xviii Appeals And Revision	Orders of Appellate Tribunal.
Chapter- Xviii Appeals And Revision	Financial and administrative powers of President.
Chapter- Xviii Appeals And Revision	Interest on refund of amount paid for admission of appeal.
Chapter- Xviii Appeals And Revision	Appearance by authorised representative.
Chapter- Xviii Appeals And Revision	Appeal to High Court.
Chapter- Xviii Appeals And Revision	Appeal to Supreme Court.
Chapter- Xviii Appeals And Revision	Sums due to be paid notwithstanding appeal, etc
Chapter- Xviii Appeals And Revision	Appeal not to be filed in certain cases.
Chapter- Xviii Appeals And Revision	Non appealable decisions and orders.
Chapter - Xix Offences And Penalties	Penalty for certain offences.
Chapter - Xix Offences And Penalties	Penalty for failure to furnish information return.
Chapter - Xix Offences And Penalties	Fine for failure to furnish statistics.
Chapter - Xix Offences And Penalties	General penalty.
Chapter - Xix Offences And Penalties	General disciplines related to penalty.
Chapter - Xix Offences And Penalties	Power to impose penalty in certain cases.
Chapter - Xix Offences And Penalties	Power to waive penalty or fee or both.
Chapter - Xix Offences And Penalties	Detention, seizure and release of goods and conveyances in transit.
Chapter - Xix Offences And Penalties	Confiscation of goods or conveyances and levy of penalty.
Chapter - Xix Offences And Penalties	Confiscation or penalty not to interfere with other punishments.
Chapter - Xix Offences And Penalties	Punishment for certain offences.
Chapter - Xix Offences And Penalties	Liability of officers and certain other persons.
Chapter - Xix Offences And Penalties	Cognizance of offences.
Chapter - Xix Offences And Penalties	Presumption of culpable mental state.
Chapter - Xix Offences And Penalties	Relevancy of statements under certain circumstances.
Chapter - Xix Offences And Penalties	Offences by companies.
Chapter - Xix Offences And Penalties	Compounding of offences
Chapter - Xx Transitional Provisions	Migration of existing taxpayers.
Chapter - Xx Transitional Provisions	Transitional arrangements for input tax credit.
Chapter - Xx Transitional Provisions	Transitional provisions relating to job work.
Chapter - Xx Transitional Provisions	Miscellaneous transitional provisions.
Chapter–Xxi Miscellaneous	Job work procedure.
Chapter–Xxi Miscellaneous	Presumption as to documents in certain cases.
Chapter–Xxi Miscellaneous	Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence.
Chapter–Xxi Miscellaneous	Common Portal.
Chapter–Xxi Miscellaneous	Deemed Exports.
Chapter–Xxi Miscellaneous	Special procedure for certain processes.
Chapter–Xxi Miscellaneous	Goods and services tax compliance rating.
Chapter–Xxi Miscellaneous	Obligation to furnish information return.
Chapter–Xxi Miscellaneous	Power to collect statistics.
Chapter–Xxi Miscellaneous	Bar on disclosure of information.
Chapter–Xxi Miscellaneous	Taking assistance from an expert.
Chapter–Xxi Miscellaneous	Power to take samples.
Chapter–Xxi Miscellaneous	Burden of proof.
Chapter–Xxi Miscellaneous	Persons deemed to be public servants.
Chapter–Xxi Miscellaneous	Protection of action taken under this Act.
Chapter–Xxi Miscellaneous	Disclosure of information by a public servant.
Chapter–Xxi Miscellaneous	Publication of information in respect of persons in certain cases.
Chapter–Xxi Miscellaneous	Assessment proceedings, etc., not to be invalid on certain grounds.
Chapter–Xxi Miscellaneous	Rectification of errors apparent on the face of record.
Chapter–Xxi Miscellaneous	Bar on jurisdiction of civil courts.
Chapter–Xxi Miscellaneous	Levy of fee.
Chapter–Xxi Miscellaneous	Power of Government to make rules.
Chapter–Xxi Miscellaneous	Power to make regulations.
Chapter–Xxi Miscellaneous	Laying of rules, regulations and notifications.
Chapter–Xxi Miscellaneous	Delegation of powers.
Chapter–Xxi Miscellaneous	Power to issue instructions or directions.
Chapter–Xxi Miscellaneous	Service of notice in certain circumstances.
Chapter–Xxi Miscellaneous	Rounding off of tax, etc.
Chapter–Xxi Miscellaneous	Anti-profiteering measure.
Chapter–Xxi Miscellaneous	Removal of difficulties.
Chapter–Xxi Miscellaneous	Amendment of Act 32 of 1994.
Chapter–Xxi Miscellaneous	Repeal and saving.

IGST

IGST Act 2017

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