Chapter
Defined in 1 provision, side by side
The words as enacted
(9) "Chapter" shall mean a Chapter of the Act or Regulation in which the word occurs;
Used in the definitions of 1 other term
Appears in 3 instruments
107AManual filing and processing138Information to be furnished prior to commencement of movement of goods and generation of e-way bill. - **138Information to be furnished prior to commencement of movement of goods and generation of e-way bill. - **138Information to be furnished prior to commencement of movement of goods and generation of e-way bill. - **138Information to be furnished prior to commencement of movement of goods and generation of e-way bill. - **138DFacility for uploading information regarding detention of vehicle140Bond and security for release of seized goods147Recovery by sale of movable or immovable property148Prohibition against bidding or purchase by officer149Prohibition against sale on holidays157Recovery from surety19Amendment of registration19Amendment of registration26Method of authentication30Value of supply of goods or services or both based on cost31Residual method for determination of value of supply of goods or services or both31AValue of supply in case of lottery, betting, gambling and horse racing31BValue of supply in case of online gaming including online money gaming31CValue of supply of actionable claims in case of casino31DValue of supply of goods on basis of retail sale price32Determination of value in respect of certain supplies33Value of supply of services in case of pure agent35Value of supply inclusive of integrated tax, central tax, State tax, Union territory tax36Documentary requirements and conditions for claiming input tax credit36Documentary requirements and conditions for claiming input tax credit36Documentary requirements and conditions for claiming input tax credit37Reversal of input tax credit in the case of non-payment of consideration39Procedure for distribution of input tax credit by Input Service Distributor39Procedure for distribution of input tax credit by Input Service Distributor45Conditions and restrictions in respect of inputs and capital goods sent to the job worker56Maintenance of accounts by registered persons58Records to be maintained by owner or operator of go down or warehouse and transporters6Validity of composition levy61Form and manner of furnishing of return62Form and manner of submission of statement and return62Form and manner of submission of statement and return63Form and manner of submission of return by non-resident taxable person67AManner of furnishing of return or details of outward supplies by short messaging service facility67AManner of furnishing of return or details of outward supplies by short messaging service facility7Rate of tax of the composition levy8Application for registration8Application for registration8Application for registration8Application for registration86Electronic Credit Ledger86Electronic Credit Ledger86Electronic Credit Ledger86Electronic Credit Ledger86Electronic Credit Ledger95Refund of tax to certain persons95Refund of tax to certain persons95Refund of tax to certain persons97AManual filing and processingExplanationcgst-rules-2017-explanationExplanationcgst-rules-2017-explanationExplanationcgst-rules-2017-explanation