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GSTZen > GSTZen Resources > GST Acts, Notifications, Circulars, Orders > GST Acts > The Goods and Services Tax (Compensation to States) Act, 2017

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

Table of Contents

  • Section 1 – Short title, extent and commencement.
  • Section 2 – Definitions.
  • Section 3 – Projected growth rate.
  • Section 4 – Base year.
  • Section 5 – Base year revenue.
  • Section 6 – Projected revenue for any year.
  • Section 7 – Calculation and release of compensation.
  • Section 8 – Levy and collection of cess.
  • Section 9 – Returns, payments and refunds.
  • Section 10 – Crediting proceeds of cess to Fund.
  • Section 11 – Other provisions relating to cess.
  • Section 12 – Power to make rules.
  • Section 13 – Laying of rules before Parliament.
  • Section 14 – Power to remove difficulties.
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