Goods and Services Tax (Compensation to States) Act, 2017

From the IndiaAuditLens Law Library

GST›GST (Compensation to States) Act, 2017

The 16 provisions of the Goods and Services Tax (Compensation to States) Act, 2017. 16 have a Law Library page so far, linked below; the others are listed by title.

Provisions

ProvisionTitle
Section 1Short title, extent and commencement
Section 2Definitions
Section 3Projected growth rate
Section 4Base year
Section 5Base year revenue
Section 6Projected revenue for any year
Section 7Calculation and release of compensation
Section 8Levy and collection of cess
Section 8APower not to recover cess not levied or short levied as a result of general practice
Section 9Returns, payments and refunds
Section 10Crediting proceeds of cess to Fund
Section 11Other provisions relating to cess
Section 12Power to make rules
Section 13Laying of rules before Parliament
Section 14Power to remove difficulties
Schedule