Government
Defined in 1 provision, side by side
The words as enacted
(23) "Government" or the Government shall include both the Central Government and any State Government;
Used in the definitions of 325 other terms; the first 80 shown
unlawful assemblycontinuous servicevirtual digital assetpublic servantpublic servantemployeepublic servantnotified areadegreebusinessoccupiercommercial quantitynotified areapublic servantpublic servantemployerpublic servantpublic servantpublic authorityready delivery contractpublic servantdegreepublic servantIndian Statedegreenotified areapublic servantpublic servantpublic servantpublic servantColonynotified areadegreepromoterpublic servantdegreeincomenotified areaPolitical Agentaffected familynotified areanotified areastreamSignificant Data Fiduciarypublic servantnotified areadegreedegreedegreepublic servantdegreeconsiderationProvincial Actdegreenotified areamerged territoriessmall quantitypublic servantnotified arearegulationpublic servantnotified areafooddegreepublic servantworkerzero coupon bonddegreedegreepublic servantwagesdegreepublic servantlocal authorityChief Controlling Revenue Authority or Chief Revenue AuthorityBritish Indiadegreeemployeedegreepublic servant
Appears in 3 instruments
1Short title, extent and commencement1Short title, extent and commencement10Composition levy10Composition levy10Composition levy10Composition levy10Composition levy10Composition levy101AConstitution of National Appellate Authority for Advance Ruling109Constitution of Appellate Tribunal and Benches thereof11Power to grant Exemption110President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc112Appeals to Appellate Tribunal112Appeals to Appellate Tribunal116Appearance by authorised representative119Sums due to be paid notwithstanding appeal, etc11APower not to recover Goods and Services Tax not levied or short-levied as a result of general practice122Penalty for certain offences128Power to waive penalty or fee or both128AWaiver of interest or penalty or both relating to demands raised under section 73, for certain tax periods130Confiscation of goods or conveyances and levy of penalty130Confiscation of goods or conveyances and levy of penalty132Punishment for certain offences133Liability of officers and certain other persons138Compounding of offences140Transitional arrangements for input tax credit146Common Portal147Deemed exports148Special procedure for certain processes148ATrack and trace mechanism for certain goods149Goods and services tax compliance rating15Value of Taxable Supply150Obligation to furnish information return158Disclosure of information by a public servant158AConsent based sharing of information furnished by taxable person16Eligibility and conditions for taking input tax credit16Eligibility and conditions for taking input tax credit16Eligibility and conditions for taking input tax credit16Eligibility and conditions for taking input tax credit16Eligibility and conditions for taking input tax credit16Eligibility and conditions for taking input tax credit16Eligibility and conditions for taking input tax credit16Eligibility and conditions for taking input tax credit164Power of Government to make rules166Laying of rules, regulations and notifications168APower of Government to extend time limit in special circumstances17Apportionment of credit and blocked credits171Antiprofiteering measure.- **171Antiprofiteering measure.- **171Antiprofiteering measure.- **172Removal of difficulties172Removal of difficulties2Definitions2Definitions2Definitions2(17)business2(31)consideration22Persons liable for registration22Persons liable for registration23Persons not liable for registration23Persons not liable for registration24Compulsory registration in certain cases25Procedure for registration3Officers under this Act31Tax invoice31Tax invoice31AFacility of digital payment to recipient37Furnishing details of outward supplies37Furnishing details of outward supplies39Furnishing of returns4Appointment of Officers44Annual return49Payment of tax, interest, penalty and other amounts49Payment of tax, interest, penalty and other amounts49BOrder of utilisation of input tax credit50Interest on delayed payment of tax50Interest on delayed payment of tax51Tax deduction at source51Tax deduction at source52Collection of tax at source52Collection of tax at source52Collection of tax at source52Collection of tax at source53Transfer of input tax credit53ATransfer of certain amounts54Refund of tax.- **54Refund of tax.- **55Refund in certain cases.- **56Interest on delayed refunds56Interest on delayed refunds57Consumer Welfare Fund58Utilisation of Fund6Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances67Power of inspection, search and seizure68Inspection of goods in movement7Scope of supply72Officers to assist proper officers76Tax collected but not paid to Government77Tax wrongfully collected and paid to Central Government or State Government79Recovery of tax79Recovery of tax81Transfer of property to be void in certain cases82Tax to be first charge on property83Provisional attachment to protect revenue in certain cases83Provisional attachment to protect revenue in certain cases84Continuation and validation of certain recovery proceedings9Levy and collection9Levy and collection9Levy and collectionIIActivities or transactions to be treated as supply of goods or supply of servicesIIIActivities which shall be treated neither as a supply of goods nor a supply of servicesIIIActivities which shall be treated neither as a supply of goods nor a supply of servicesIIIActivities which shall be treated neither as a supply of goods nor a supply of services