CGST ACT AND IGST ACT AMENDMENT PROPOSED BY FB, 2024 IN TRACK-CHANGE MODE

CGST Act,2017
SECTION 9. Levy and collection.
SECTION 11A. Power not to recover GST not levied or short-levied.
SECTION 13. Time of supply of services.
SECTION 16. Eligibility and conditions for taking input tax credit.
SECTION 17. Apportionment of credit and blocked credits.
SECTION 30. Revocation of cancellation of registration.
SECTION 31. Tax invoice.
SECTION 39. Furnishing of returns.
SECTION 54. Refund of tax.
SECTION 70. Power to summon persons to give evidence.
SECTION 73. Determination of tax, pertaining to the period upto FY 2023-24.
SECTION 74. Determination of tax, pertaining to the period upto FY 2023-24.
SECTION 74A. Determination of tax not paid or short paid … FY 2024-25 onwards
SECTION 75. General provisions relating to determination of tax.
SECTION 10. Appeals to Appellate Authority.
SECTION 109. Constitution of Appellate Tribunal and Benches thereof.
SECTION 112. Appeals to Appellate Tribunal.
SECTION 122. Penalty for certain offences.
Section 128A. Waiver of interest or penalty or both.
SECTION 140.Transitional arrangements for input tax credit.
SECTION 171.Anti-profiteering measure.
SCHEDULE III
IGST Act, 2017
SECTION 5.Levy and collection.
SECTION 6A. Power not to recover GST.
SECTION 16.Zero rated supply.
SECTION 20.Application of provisions of Central Goods and Services Tax Act.
Compensation Cess Act, 2017
SECTION 8A. Power not to recover cess.