Kerala State Goods and Services Tax Act, 2017
kerala · 2017
Chapter Chapter 1
Chapter Chapter II
Chapter Chapter III
Chapter Chapter IV
Chapter Chapter V
- 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.--
Chapter Chapter VI
- 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 [or suspension] of registration.--
- S. 30Revocation of cancellation of registration.--
Chapter Chapter VII
Chapter Chapter VIII
Chapter Chapter IX
- S. 37Furnishing details of outward supplies.--
- S. 38Communication of details of inward supplies and input tax credit.--
- S. 39Furnishing of returns.--
- S. 40First Return.--
- S. 41Availment of input tax credit.--
- S. 42—
- S. 43—
- S. 43A—
- S. 44Annual return.--
- S. 45Final return.--
- S. 46Notice to return defaulters.--
- S. 47Levy of late fee.--
- S. 48Goods and services tax practitioners.--
Chapter Chapter X
- S. 49Payment of tax, interest, penalty and other amounts.--
- S. 49AUtilisation of input tax credit subject to certain conditions.--
- S. 49BOrder of utilisation of input tax credit.--
- S. 50Interest on delayed payment of tax.-
- S. 51Tax deduction at source.--
- S. 52Collection of tax at source.--
- S. 53Transfer of input tax credit.--
Chapter Chapter XI
Chapter Chapter XII
Chapter Chapter XIII
Chapter Chapter XIV
Chapter Chapter XV
- S. 73Determination of tax 45B[, pertaining to the period upto Financial Year 2023-24,] not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any 45A[wilful-misstatement] or suppression of facts.--
- S. 74Determination of tax 45C[, pertaining to the period upto Financial Year 2023-24,] not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any 45B[wilful-misstatement] or suppression of facts.--
- S. 74ADetermination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason pertaining to Financial Year 2024-25 onwards.--
- 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.--
Chapter Chapter XVI
- 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.--
Chapter Chapter XVII
- 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.--
Chapter Chapter XVIII
- S. 107Appeals to Appellate Authority.--
- S. 108Powers of Revisional Authority.--
- S. 109Constitution of Appellate Tribunal and Benches thereof.--
- S. 110—
- S. 111Procedure before Appellate Tribunal.--
- S. 112Appeals to Appellate Tribunal.--
- S. 113Orders of Appellate Tribunal.--
- S. 114—
- 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 be filed in certain cases.--
- S. 121Non-appealable decisions and orders.--
Chapter Chapter XIX
- S. 122Penalty for certain offences.--
- S. 122APenalty for failure to register certain machines used in manufacture of goods as per special procedure.--
- S. 122BPenalty for failure to comply with track and trace mechanism.--
- 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. 128AWaiver of interest or penalty or both relating to demands raised under section 73, for certain tax periods.--
- 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.--
Chapter Chapter XX
Chapter Chapter XXI
- 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. 148ATrack and trace mechanism for certain goods.--
- 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. 158-AConsent based sharing of information furnished by taxable person.--
- S. 159Publication of information in respect of persons in certain cases.--
- S. 160Assessment proceedings, etc. not to be invalid on certain grounds.--
- 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 rides.--
- 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.--