8. Application for registration.
9. Verification of the application and approval.
9A. Grant of registration electronically
10. Issue of registration certificate.
10A. Furnishing of Bank Account Details.
10B. Aadhaar authentication for registered person
11. Separate registration for multiple business verticals within a State or a Union territory.
12. Grant of registration to persons required to deduct tax at source or to collect tax at source.
13. Grant of registration to non-resident taxable person.
14. Grant of registration to a person supplying OIDAR services from a place outside India to a non-taxable online recipient.
14A. Option for taxpayers having monthly output tax liability below threshold limit.
15. Extension in period of operation by casual taxable person and non-resident taxable person.
16. Suo moto registration.
17. Assignment of Unique Identity Number to certain special entities.
18. Display of registration certificate and Goods and Services Tax Identification Number on the name board.
19. Amendment of registration.
20. Application for cancellation of registration.
21. Registration to be cancelled in certain cases.
21A. Suspension of registration.
22. Cancellation of registration.
23. Revocation of cancellation of registration.
24. Migration of persons registered under the existing law.
25. Physical verification of business premises in certain cases.
26. Method of authentication.
27. Value of supply of goods or services where the consideration is not wholly in money.
28. Value of supply of goods or services or both between distinct or related persons, other than through an agent.
29. Value of supply of goods made or received through an agent.
30. Value of supply of goods or services or both based on cost.
31. Residual method for determination of value of supply of goods or services or both.
31A. Value of supply in case of lottery, betting, gambling and horse racing.
31B. Value of supply in case of online gaming including online money gaming
31C. Value of supply of actionable claims in case of casino
32. Determination of value in respect of certain supplies.
32A. Value of supply in cases where Kerala Flood Cess is applicable.
33. Value of supply of services in case of pure agent.
34. Rate of exchange of currency, other than Indian rupees, for determination of Value.
35. Value of supply inclusive of integrated tax, central tax, State tax, Union territory tax.
36. Documentary requirements and conditions for claiming input tax credit.
37. Reversal of input tax credit in the case of non-payment of consideration.
37A. Reversal of input tax credit in the case of non-payment of tax by the supplier and reavailment thereof
38. Claim of credit by a banking company or a financial institution.
39. Procedure for distribution of input tax credit by Input Service Distributor.
40. Manner of claiming credit in special circumstances.
41. Transfer of credit on sale, merger, amalgamation, lease or transfer of a business.
41A. Transfer of credit on obtaining separate registration for multiple places of business within a State or Union territory.
42. Manner of determination of input tax credit in respect of inputs or input services and reversal thereof.
43. Manner of determination of input tax credit in respect of capital goods and reversal thereof in certain cases.
44. Manner of reversal of credit under special circumstances.
44A. Manner of reversal of credit of Additional duty of Customs in respect of Gold dore bar.
45. Conditions and restrictions in respect of inputs and capital goods sent to the job worker.
46. Tax invoice.
46A. Invoice-cum-bill of supply
47. Time limit for issuing tax invoice.
47A. Time limit for issuing tax invoice in cases where recipient is required to issue invoice.
48. Manner of issuing invoice.
49. Bill of supply.
50. Receipt voucher.
51. Refund voucher.
52. Payment voucher.
53. Revised tax invoice and credit or debit notes.
54. Tax invoice in special cases.
55. Transportation of goods without issue of invoice.
55A. Tax Invoice or bill of supply to accompany transport of goods.
59. Form and manner of furnishing details of outward supplies.
60. Form and manner of furnishing details of inward supplies.
61. Form and manner of submission of monthly return.
61A. Manner of opting for furnishing quarterly return
62. Form and manner of submission of quarterly return by the composition supplier.
63. Form and manner of submission of return by non-resident taxable person.
64. Form and manner of submission of return by persons providing online information and database access or retrieval services.
65. Form and manner of submission of return by an Input Service Distributor.
66. Form and manner of submission of return by a person required to deduct tax at source.
67. Form and manner of submission of statement of supplies through an ecommerce operator.
67A. Manner of furnishing of return by short messaging service facility
68. Notice to non-filers of returns.
69. Matching of claim of input tax credit .
70. Final acceptance of input tax credit and communication thereof.
71. Communication and rectification of discrepancy in claim of input tax credit and reversal of claim of input tax credit.
72. Claim of input tax credit on the same invoice more than once.
73. Matching of claim of reduction in the output tax liability .
74. Final acceptance of reduction in output tax liability and communication thereof.
75. Communication and rectification of discrepancy in reduction in output tax liability and reversal of claim of reduction.
76. Claim of reduction in output tax liability more than once.
77. Refund of interest paid on reclaim of reversals.
78. Matching of details furnished by the e-Commerce operator with the details furnished by the supplier.
79 Communication and rectification of discrepancy in details furnished by the ecommerce operator and the supplier.
80. Annual return.
81. Final return.
82. Details of inward supplies of persons having Unique Identity Number.
83. Provisions relating to a goods and services tax practitioner.
83A. Examination of Goods and Services Tax Practitioners.
83B. Surrender of enrolment of goods and services tax practitioner.
84. Conditions for purposes of appearance.
85. Electronic Liability Register.
86. Electronic Credit Ledger.
86A. Conditions of use of amount available in electronic credit ledger.
86B. Restrictions on use of amount available in electronic credit ledger
87. Electronic Cash Ledger.
88. Identification number for each transaction.
88A. Order of utilization of input tax credit.
88B. Manner of calculating interest on delayed payment of tax
88C. Manner of dealing with difference in liability reported in statement of outward supplies and that reported in return"
88D. Manner of dealing with difference in input tax credit available in autogenerated statement containing the details of input tax credit and that availed in return"
89. Application for refund of tax, interest, penalty, fees or any other amount.
90. Acknowledgement.
91. Grant of provisional refund.
92. Order sanctioning refund.
93. Credit of the amount of rejected refund claim.
94. Order sanctioning interest on delayed refunds.
95. Refund of tax to certain persons.
95A. Refund of taxes to the retail outlets established in departure area of an international Airport beyond immigration counters making tax free supply to an outgoing international tourist.
95B. Refund of tax paid on inward supplies of goods received by Canteen Stores Department.
96. Refund of integrated tax paid on goods exported out of India.
96A. Refund of integrated tax paid on export of goods or services under bond or Letter of Undertaking.
96B. Recovery of refund of unutilised input tax credit or integrated tax paid on export of goods where export proceeds not realised.
96C. Bank Account for credit of refund
97. Consumer Welfare Fund.
97A. Manual filing and processing.
103. Qualification and appointment of members of the Authority for Advance Ruling.
104. Form and manner of application to the Authority for Advance Ruling.
105. Certification of copies of advance rulings pronounced by the Authority.
106. Form and manner of appeal to the Appellate Authority for Advance Ruling.
107. Certification of copies of the advance rulings pronounced by the Appellate Authority.
107A. Manual filing and processing.
108. Appeal to the Appellate Authority.
109. Application to the Appellate Authority.
109A. Appointment of Appellate Authority
109B. Notice to person and order of revisional authority in case of revision.
109C. Withdrawal of Appeal
110. Appeal to the Appellate Tribunal.
110A. Procedure for the Appeals to be heard by a single Member Bench.
111. Application to the Appellate Tribunal.
112. Production of additional evidence before the Appellate Authority or the Appellate Tribunal.
113. Order of Appellate Authority or Appellate Tribunal.
113A. Withdrawal of Appeal or Application filed before the Appellate Tribunal.
114. Appeal to the High Court.
115. Demand confirmed by the Court.
116. Declaration to be made under clause (c) of sub-section (11) of section 142.
117. Tax or duty credit carried forward under any existing law or on goods held in stock on the appointed day.
118. Declaration to be made under clause (c) of sub-section (11) of section 142.
119. Declaration of stock held by a principal and agent.
120. Details of goods sent on approval basis.
120A. Submition of declaration electronically in FORM GST TRAN-1
121. Recovery of credit wrongly availed.
122. Constitution of the Authority.
123. Constitution of the Standing Committee and Screening Committees.
124. Appointment, salary, allowances and other terms and conditions of service of the Chairman and Members of the Authority.
125. Secretary to the Authority.
126. Power to determine the methodology and procedure.
127. Duties of the Authority.
128. Examination of application by the Standing Committee and Screening Committee.
129. Initiation and conduct of proceedings.
130. Confidentiality of information.
131. Cooperation with other agencies or statutory authorities.
132. Power to summon persons to give evidence and produce documents.
133. Order of the Authority.
134. Decision to be taken by the majority
135. Compliance by the registered person.
136. Monitoring of the order.
137. Tenure of Authority.
138. Information to be furnished prior to commencement of movement of goods and generation of e-way bill.
138A. Documents and devices to be carried by a person-in-charge of a conveyance.
138B. Verification of documents and conveyances.
138C. Inspection and verification of goods.
138D. Facility for uploading information regarding detention of vehicle.
138E. Restriction on furnishing of information in PART A of FORM GST EWB-01.
138F. Information to be furnished in case of intra-State movement of gold, precious stones, etc. and generation of e-way bills thereof
142. Notice and order for demand of amounts payable under the Act.
142A. Procedure for recovery of dues under existing laws.
142B. Intimation of certain amounts liable to be recovered under section 79 of the Act
143. Recovery by deduction from any money owed.
144. Recovery by sale of goods under the control of proper officer.
144A. Recovery of penalty by sale of goods or conveyance detained or seized in transit.
145. Recovery from a third person.
146. Recovery through execution of a decree, etc
147. Recovery by sale of movable or immovable property.
148. Prohibition against bidding or purchase by officer.
149. Prohibition against sale on holidays.
150. Assistance by police.
151. Attachment of debts and shares, etc.
152. Attachment of property in custody of courts or Public Officer.
153. Attachment of interest in partnership.
154. Disposal of proceeds of sale of goods or conveyance and movable or immovable property
155. Recovery through land revenue authority.
156. Recovery through court.
157. Recovery from surety.
158. Payment of tax and other amounts in instalments.
159. Provisional attachment of property.
160. Recovery from company in liquidation.
161. Continuation of certain recovery proceedings.