The Kerala State Gooda and Services Tax Act, 2017 ( 20 of 2017)
kerala · 2017
- S. 1Short title, extent and commencement
- S. 2Definitions
- S. 3Officers under this Act
- S. 4Transfer of business assets
- S. 5Supply of services
- S. 6Authorisation of officers of central tax as proper officer in certain circumstances
- S. 7Scope of supply
- S. 8Tax liability on composite and mixed supplies
- S. 9Levy and collection
- S. 10Composition levy
- S. 11Power to grant exemption from tax
- S. 12Time of supply of goods
- S. 13Time of supply of services
- S. 14Change in rate of tax in respect of supply of goods or services
- S. 15Value of taxable supply
- S. 16Eligibility and conditions for taking input tax credit
- S. 17Apportionment of credit and blocked credits
- S. 18Availability of credit in special circumstances
- S. 19Taking input tax credit in respect of inputs and capital goods sent for jobwork
- S. 20Manner of distribution of credit by Input Service Distributor
- S. 21Manner of recovery of credit distributed in excess
- S. 22Persons liable for registration
- S. 23Persons not liable for registration
- S. 24Compulsory registration in certain cases
- S. 25Procedure for registration
- S. 26Deemed registration
- S. 27Special provisions relating to casual taxable person and non-resident taxable person
- S. 28Amendment of registration
- S. 29Cancellation of registration
- S. 30Revocation of cancellation of registration
- S. 31Tax invoice
- S. 32Prohibition of unauthorised collection of tax
- S. 33Amount of tax to be indicated in tax invoice and other documents
- S. 34Credit and debit notes
- S. 35Accounts and other records
- S. 36Period of retention of accounts
- S. 37Furnishing details of outward supplies
- S. 38Furnishing details of inward supplies
- S. 39Furnishing of returns
- S. 40First Return
- S. 41Claim of input tax credit and provisional acceptance thereof
- S. 42Matching, reversal and reclaim of input tax credit
- S. 43Matching, reversal and reclaim of reduction in output tax liability
- S. 44Annual return
- S. 45Final return
- S. 46Notice to return defaulters
- S. 47Levy of late fee
- S. 48Goods and services tax practitioners
- S. 49Payment of tax, interest, penalty and other amounts
- S. 50Interest on delayed payment of tax
- S. 51Tax deduction at source
- S. 52Collection of tax at source
- S. 53Transfer of input tax credit
- S. 54Refund of tax
- S. 55Refund in certain cases
- S. 56Interest on delayed refunds
- S. 57Consumer Welfare Fund
- S. 58Utilisation of Fund
- S. 59Self-assessment
- S. 60Provisional assessment
- S. 61Scrutiny of returns
- S. 62Assessment of non-filers of returns
- S. 63Assessment of unregistered persons
- S. 64Summary assessment in certain special cases
- S. 65Audit by tax authorities
- S. 66Special audit
- S. 67Power of inspection, search and seizure
- S. 68Inspection of goods in movement
- S. 69Power to arrest
- S. 70Power to summon persons to give evidence and produce documents
- S. 71Access to business premises
- S. 72Officers to assist proper officers
- S. 73—
- S. 74—
- S. 75General provisions relating to determination of tax
- S. 76Tax collected but not paid to Government
- S. 77Tax wrongfully collected and paid to Central Government or State Government
- S. 78Initiation of recovery proceedings
- S. 79Recovery of tax
- S. 80Payment of tax and other amount in instalments
- S. 81Transfer of property to be void in certain cases
- S. 82Tax to be first charge on property
- S. 83Provisional attachment to protect revenue in certain cases
- S. 84Continuation and validation of certain recovery proceedings
- S. 85Liability in case of transfer of business
- S. 86Liability of agent and principal
- S. 87Liability in case of amalgamation or merger of companies
- S. 88Liability in case of company in liquidation
- S. 89Liability of directors of private company
- S. 90Liability of partners of firm to pay tax
- S. 91Liability of guardians, trustees etc
- S. 92Liability of Court of Wards, etc
- S. 93Special provisions regarding liability to pay tax, interest or penalty in certain cases
- S. 94Liability in other cases
- S. 95Definitions
- S. 96Constitution of Authority for Advance Ruling
- S. 97Application for advance ruling
- S. 98Procedure on receipt of application
- S. 99Constitution of Appellate Authority for Advance Ruling
- S. 100Appeal to the Appellate Authority
- S. 101Orders of Appellate Authority
- S. 102Rectification of advance ruling
- S. 103Applicability of advance ruling
- S. 104Advance ruling to be void in certain circumstances
- S. 105Powers of Authority and Appellate Authority
- S. 106Procedure of Authority and Appellate Authority
- S. 107Appeals to Appellate Authority
- S. 108Powers of Revisional Authority
- S. 109Appellate Tribunal and Benches thereof
- S. 110President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc
- S. 111Procedure before Appellate Tribunal
- S. 112Appeals to Appellate Tribunal
- S. 113Orders of Appellate Tribunal
- S. 114Financial and administrative powers of State President
- S. 115Interest on refund of amount paid for admission of appeal
- S. 116Appearance by authorised representative
- S. 117Appeal to High Court
- S. 118Appeal to Supreme Court
- S. 119Sums due to be paid notwithstanding appeal etc
- S. 120Appeal not to be filed in certain cases
- S. 121Non-appealable decisions and orders
- S. 122Penalty for certain offences
- S. 123Penalty for failure to furnish information return
- S. 124Fine for failure to furnish statistics
- S. 125General penalty
- S. 126General disciplines related to penalty
- S. 127Power to impose penalty in certain cases
- S. 128Power to waive penalty or fee or both
- S. 129Detention, seizure and release of goods and conveyances in transit
- S. 130Confiscation of goods or conveyances and levy of penalty
- S. 131Confiscation or penalty not to interfere with other punishments
- S. 132Punishment for certain offences
- S. 133Liability of officers and certain other persons
- S. 134Cognizance of offences
- S. 135Presumption of culpable mental state
- S. 136Relevancy of statements under certain circumstances
- S. 137Offences by Companies
- S. 138Compounding of offences
- S. 139Migration of existing tax payers
- S. 140Transitional arrangements for input tax credit
- S. 141Transitional provisions relating to jobwork
- S. 142Miscellaneous transitional provisions
- S. 143Jobwork procedure
- S. 144Presumption as to documents in certain cases
- S. 145Admissibility of microfilms, facsimile copies of documents and computer printouts as documents and as evidence
- S. 146Common Portal
- S. 147Deemed Exports
- S. 148Special procedure for certain processes
- S. 149Goods and services tax compliance rating
- S. 150Obligation to furnish information return
- S. 151Power to collect statistics
- S. 152Bar on disclosure of information
- S. 153Taking assistance from an expert
- S. 154Power to take samples
- S. 155Burden of Proof
- S. 156Persons deemed to be public servants
- S. 157Protection of action taken under this Act
- S. 158Disclosure of information by a public servant
- S. 159Publication of information in respect of persons in certain cases
- S. 160Assessment proceedings, etc
- S. 161Rectification of errors apparent on the face of record
- S. 162Bar on jurisdiction of civil courts
- S. 163Levy of fee
- S. 164Power of Government to make rules
- S. 165Power to make regulations
- S. 166Laying of rules, regulations and notifications
- S. 167Delegation of powers
- S. 168Power to issue instructions or directions
- S. 169Service of notice in certain circumstances
- S. 170Rounding off of tax etc
- S. 171Anti-profiteering Measure
- S. 172Removal of difficulties
- S. 173Amendment of certain Acts
- S. 174Repeal and saving