The Central Goods and Services Tax (CGST) Act, 2017, is structured into multiple chapters, each addressing specific aspects of GST law. The chapters are as follows:
Chapter I: Preliminary
Chapter II: Administration
Chapter III: Levy and Collection of Tax
Chapter IV: Time and Value of Supply
Chapter V: Input Tax Credit
Chapter VI: Registration
Chapter VII: Tax Invoice, Credit and Debit Notes
Chapter VIII: Accounts and Records
Chapter IX: Returns
Chapter X: Payment of Tax
Chapter XI: Refunds
Chapter XII: Assessment
Chapter XIII: Audit
Chapter XIV: Inspection, Search, Seizure, and Arrest
Chapter XV: Demands and Recovery
Chapter XVI: Liability to Pay in Certain Cases
Chapter XVII: Advance Ruling
Chapter XVIII: Appeals and Revision
Chapter XIX: Offences and Penalties
Chapter XX: Transitional Provisions
Chapter XXI: Miscellaneous
- Which of the following taxes have been replaced by the GST? Indicate the correct code:
(A) Central Excise duty
(B) Service tax
(C) Taxes on advertisements
(D) Duties of Excise Medical and toilet preparations
Choose the most appropriate answer from the options given below:
(a) (A), (B), (D) only (b) (A), (B) only
(c) (A), (B), (C), (D) (d) (C), (D) only
[UGC NET JRF Commerce-2021 Nov Shift II] - Which one of the following State Taxes have NOT been replaced by GST?
(a) Luxury Tax,
(b) Purchase Tax,
(c) Special additional duty of customs,
(d) Taxes on lotteries, betting, and gambling,[UGC NET JRF Commerce-2021 Nov Shift III]
- Which of the following are the tax categories under the GST?
(A) 5%
(B) 10%
(C) 12%
(D) 20%
(E) 28%
Chose the correct answer from the options given below
(a) A, D, E Only (b) B, C, D Only
(c) A, C, E Only (d) B, D, E Only
UGC NET JRF Commerce 2022, 14th October Shift I - Match List- I with List- II.
List – 1 List – II Contents / Provisions under the Central Goods & Services Tax Act, 2017 Discussion / Provision in chapters A. Levy and collection of Tax I. Chapter – VI B. Registration II. Chapter – III C. Input Tax Credit III. Chapter – X D. Payment of Tax IV. Chapter – V Choose the correct answer from the options given below:
(a) A-III, B-I, C-II, D-IV (b) A-II, B-I, C-IV, D-III
(c) A-III, B-II, C-IV, D-I (d) A-IV, B-II, C-III, D-I
[UGC NET JRF Commerce 18th June 2024]
Chapter I: Preliminary
Section 1: Short title, extent, and commencement
Section 2: Definitions
Chapter II: Administration
Section 3: Officers under this Act
Section 4: Appointment of officers
Section 5: Powers of officers
Section 6: Authorization of officers of State tax or Union territory tax as proper officers in certain circumstances
Chapter III: Levy and Collection of Tax
Section 7: Scope of supply
Section 8: Tax liability on composite and mixed supplies
Section 9: Levy and collection
Section 10: Composition levy
Section 11: Power to grant exemption from tax
Chapter IV: Time and Value of Supply
Section 12: Time of supply of goods
Section 13: Time of supply of services
Section 14: Change in rate of tax in respect of supply of goods or services
Section 15: Value of taxable supply
Chapter V: Input Tax Credit
Section 16: Eligibility and conditions for taking input tax credit
Section 17: Apportionment of credit and blocked credits
Section 18: Availability of credit in special circumstances
Section 19: Taking input tax credit in respect of inputs and capital goods sent for job work
Section 20: Manner of distribution of credit by Input Service Distributor
Section 21: Manner of recovery of credit distributed in excess
Chapter VI: Registration
Section 22: Persons liable for registration
Section 23: Persons not liable for registration
Section 24: Compulsory registration in certain cases
Section 25: Procedure for registration
Section 26: Deemed registration
Section 27: Special provisions relating to casual taxable person and non-resident taxable person
Section 28: Amendment of registration
Section 29: Cancellation or suspension of registration
Section 30: Revocation of cancellation of registration
Chapter VII: Tax Invoice, Credit and Debit Notes
Section 31: Tax invoice
Section 32: Prohibition of unauthorized collection of tax
Section 33: Amount of tax to be indicated in tax invoice and other documents
Section 34: Credit and debit notes
Chapter VIII: Accounts and Records
Section 35: Accounts and other records
Section 36: Period of retention of accounts
Chapter IX: Returns
Section 37: Furnishing details of outward supplies
Section 38: Communication of details of inward supplies and input tax credit
Section 39: Furnishing of returns
Section 40: First return
Section 41: Availment of input tax credit
Section 42: Matching, reversal, and reclaim of input tax credit
Section 43: Matching, reversal, and reclaim of reduction in output tax liability
Section 44: Annual return
Section 45: Final return
Section 46: Notice to return defaulters
Section 47: Levy of late fee
Section 48: Goods and services tax practitioners
Chapter X: Payment of Tax
Section 49: Payment of tax, interest, penalty, and other amounts
Section 50: Interest on delayed payment of tax
Section 51: Tax deduction at source
Section 52: Collection of tax at source
Section 53: Transfer of input tax credit
Chapter XI: Refunds
Section 54: Refund of tax
Section 55: Refund in certain cases
Section 56: Interest on delayed refunds
Section 57: Consumer Welfare Fund
Section 58: Utilization of Fund
Chapter XII: Assessment
Section 59: Self-assessment
Section 60: Provisional assessment
Section 61: Scrutiny of returns
Section 62: Assessment of non-filers of returns
Section 63: Assessment of unregistered persons
Section 64: Summary assessment in certain special cases
Chapter XIII: Audit
Section 65: Audit by tax authorities
Section 66: Special audit
Chapter XIV: Inspection, Search, Seizure, and Arrest
Section 67: Power of inspection, search, and seizure
Section 68: Inspection of goods in movement
Section 69: Power to arrest
Section 70: Power to summon persons to give evidence and produce documents
Section 71: Access to business premises
Section 72: Officers to assist proper officers
Chapter XV: Demands and Recovery
Section 73: Determination of tax not paid or short paid or erroneously refunded without fraud or willful misstatement
Section 74: Determination of tax with fraud or willful misstatement
Section 75: General provisions relating to determination of tax
Section 76: Tax collected but not paid to the Government
Section 77: Tax wrongly collected and paid to the Central or State Government
Section 78: Initiation of recovery proceedings
Section 79: Recovery of tax
Section 80: Payment of tax and other amounts in installments
Section 81: Transfer of property to be void in certain cases
Section 82: Tax to be first charge on property
Section 83: Provisional attachment to protect revenue in certain cases
Section 84: Continuation and validation of recovery proceedings
Chapter XVI: Liability to Pay in Certain Cases
Section 85: Liability in case of transfer of business
Section 86: Liability in case of amalgamation or merger of companies
Section 87: Liability in case of company in liquidation
Section 88: Liability of directors of private company
Section 89: Liability of partners of firm
Section 90: Liability of guardians, trustees, etc.
Section 91: Liability in other cases
Section 92: Liability of Court of Wards, etc.
Chapter XVII: Advance Ruling
Section 95: Definitions
Section 96: Authority for advance ruling
Section 97: Application for advance ruling
Section 98: Procedure on receipt of application
Section 99: Appellate Authority for Advance Ruling
Section 100: Appeal to Appellate Authority
Section 101: Orders of Appellate Authority
Section 102: Rectification of advance ruling
Section 103: Binding nature of advance ruling
Section 104: Advance ruling to be void in certain cases
Section 105: Powers of Authority and Appellate Authority
Section 106: Procedure of Authority and Appellate Authority
Chapter XVIII: Appeals and Revision
Section 107: Appeals to Appellate Authority
Section 108: Powers of Revisional Authority
Section 109: Constitution of Appellate Tribunal
Section 110: President and Members of Appellate Tribunal
Section 111: Procedure before Appellate Tribunal
Section 112: Appeals to Appellate Tribunal
Section 113: Orders of Appellate Tribunal
Section 114: Financial and administrative powers of President
Section 115: Interest on refund of amount paid for admission of appeal
Section 116: Appearance by authorized representative
Section 117: Appeal to High Court
Section 118: Appeal to Supreme Court
Section 119: Sums due to be paid notwithstanding appeal, etc.
Section 120: Appeal not to be filed in certain cases
Section 121: Non-appealable decisions and orders
Chapter XIX: Offences and Penalties
Section 122: Penalty for certain offenses
Section 123: Penalty for failure to furnish information return
Section 124: Fine for failure to furnish statistics
Section 125: General penalty
Section 126: General disciplines related to penalty
Section 127: Power to impose penalty in certain cases
Section 128: Power to waive penalty or fee
Section 129: Detention, seizure, and release of goods and conveyances in transit
Section 130: Confiscation of goods or conveyances and levy of penalty
Section 131: Confiscation or penalty not to interfere with other punishments
Section 132: Punishment for certain offenses
Section 133: Liability of officers and certain other persons
Section 134: Cognizance of offenses
Section 135: Presumption of culpable mental state
Section 136: Relevancy of statements under certain circumstances
Section 137: Offenses by companies
Section 138: Compounding of offenses
Chapter XX: Transitional Provisions
Section 139: Migration of existing taxpayers
Section 140: Transitional arrangements for input tax credit
Section 141: Transitional provisions relating to job work
Section 142: Miscellaneous transitional provisions
Section 143: Special procedure for removal of goods
Chapter XXI: Miscellaneous
Section 144: Common portal
Section 145: Power to make rules
Section 146: Laying of rules, regulations, and notifications
Section 147: Delegation of powers
Section 148: Special procedure for certain processes
Section 149: Power to issue instructions or directions
Section 150: Obligation to furnish information
Section 151: Power to collect statistics
Section 152: Bar on disclosure of information
Section 153: Taking assistance from an expert
Section 154: Power to remove difficulties
Section 155: Burden of proof
Section 156: Service of notice
Section 157: Protection of action taken under the Act
Section 158: Disclosure of information by certain officers
Section 159: Publication of information in respect of persons in certain cases
Section 160: Persons deemed to be public servants