Chapter/ Section/ Particulars |
Central Goods and Services Tax Act, 2017 (No. 12 of 2017)
An Act to make a provision for levy and collection of tax on
intra-State supply of goods or services or both by
the Central Government and for matters connected
therewith or incidental thereto.
BE it enacted by Parliament in the Sixty-eighth Year
of the Republic of India as follows:-
|
(CHAPTER I – PRELIMINARY) |
Section 1: Short Title, Extent and Commencement |
Section 2 of CGST Act, 2017: Definitions |
(CHAPTER II – ADMINISTRATION) |
Section 3: Officers under this Act |
Section 4: Appointment of Officers. |
Section 5: Powers of Officers |
Section 6: Authorisation of State/ UT Tax Officers as Proper Officer |
(CHAPTER III – LEVY AND COLLECTION OF TAX) |
Section 7: Scope of Supply |
Section 8: Tax Liability on Composite and Mixed Supplies |
Section 9: Levy and Collection |
Section 10: Composition Levy |
Section 11: Power to Grant Exemption from Tax |
(CHAPTER IV – TIME AND VALUE OF SUPPLY) |
Section 12: Time of Supply of Goods |
Section 13: Time of Supply of Services |
Section 14: Change in Tax Rate on Supply of Goods or Services |
Section 15: Value of Taxable Supply |
(CHAPTER V – INPUT TAX CREDIT) |
Section 16: Eligibility and Conditions for taking Input Tax Credit (ITC) |
Section 17: Apportionment of Credit and Blocked Credits |
Section 18: Availability of Credit in Special Circumstances |
Section 19: Taking ITC for Inputs/ Capital Goods sent for Job Work |
Section 20: Manner of Distribution of Credit (ITC) by Input Service Distributor |
Section 21: Manner of Recovery of Credit (ITC) Distributed in Excess |
(CHAPTER VI – REGISTRATION) |
Section 22: Persons Liable for Registration |
Section 23: Persons Not Liable for Registration |
Section 24: Compulsory Registration in Certain Cases |
Section 25: Procedure for Registration |
Section 26: Deemed Registration |
Section 27: Special Provisions for Registration of Casual/ Non-resident Taxable Person |
Section 28: Amendment of Registration |
Section 29: Cancellation of Registration |
Section 30: Revocation of Cancellation of Registration |
(CHAPTER VII – TAX INVOICE, CREDIT AND DEBIT NOTES) |
Section 31: Tax Invoice |
Section 31A : Facility of Digital Payment to Recipient |
Section 32: Prohibition of Unauthorised Collection of Tax |
Section 33: Tax Amount to be indicated in Tax Invoice/ Other Docs |
Section 34: Credit and Debit Notes |
(CHAPTER VIII – ACCOUNTS AND RECORDS) |
Section 35: Maintaining Accounts and Other Records |
Section 36: Period for Retaining Accounts/ Other Records |
(CHAPTER IX – RETURNS) |
Section 37: Furnishing Details of Outward Supplies in Returns |
Section 38: Communication of Details of Inward Supplies and Input Tax Credit (ITC) |
Section 39: Furnishing of Returns |
Section 40: Furnishing First Return |
Section 41: Availment of Input Tax Credit (ITC) |
Section 42: Matching, Reversal and Reclaim of Input Tax Credit (ITC) OMITTED |
Section 43: Matching, Reversal and Reclaim of Reduction in Output Tax Liability OMITTED |
Section 43A: Procedure for furnishing return and availing input tax credit (ITC) OMITTED |
Section 44: Furnishing Annual Return |
Section 45: Furnishing Final Return |
Section 46: Notice to Return Defaulters |
Section 47: Levy of Late Fee for delay in Furnishing Return, Details, etc. |
Section 48: GST Practitioners (Eligibility, Approval, Obligations, etc.) |
(CHAPTER X – PAYMENT OF TAX) |
Section 49: Payment of Tax, Interest, Penalty and Other Amounts |
Section 49A: Utilisation of input tax credit subject to certain conditions |
Section 49B: Order of utilisation of input tax credit (ITC) |
Section 50: Interest on Delayed Payment of Tax |
Section 51: Tax Deduction at Source (TDS) |
Section 52: Tax Collection at Source (TCS) |
Section 53: Transfer of Input Tax Credit (ITC) |
Section 53A : Transfer of Certain Amounts |
(CHAPTER XI – REFUNDS) |
Section 54: Refund of Tax |
Section 55: Refund of Tax in Certain Cases |
Section 56: Interest on Delayed Refunds |
Section 57: Consumer Welfare Fund |
Section 58: Utilisation of Consumer Welfare Fund |
(CHAPTER XII – ASSESSMENT) |
Section 59: Self Assessment of Taxes Payable |
Section 60: Provisional Assessment Order |
Section 61: Scrutiny of Returns |
Section 62: Assessment of Non-filers of Returns |
Section 63: Assessment of Unregistered Persons |
Section 64: Summary Assessment in Certain Special Cases |
(CHAPTER XIII – AUDIT) |
Section 65: Audit by Tax Authorities |
Section 66: Special Audit |
(CHAPTER XIV – INSPECTION, SEARCH, SEIZURE AND ARREST) |
Section 67: Power of Inspection, Search and Seizure |
Section 68: Inspection of Goods in Movement |
Section 69: Power to Arrest |
Section 70: Power to Summon Persons to give Evidence/ Produce Documents |
Section 71: Access to Business Premises |
Section 72: Officers to Assist Proper Officers |
(CHAPTER XV – DEMANDS AND RECOVERY) |
Section 73: Determination of Tax Not/ Short Paid or Erroneously Refunded (other than fraud cases) |
Section 74: Determination of Tax Not/ Short Paid or Erroneously Refunded (fraud cases) |
Section 75: General Provisions relating to Determination of Tax |
Section 76: Tax Collected but not Paid to Government |
Section 77: Tax Wrongfully Collected and paid to Central/ State Government |
Section 78: Initiation of Recovery Proceedings |
Section 79: Recovery of Tax |
Section 80: Payment of Tax and Other Amount in Installments |
Section 81: Transfer of Property to be Void in Certain Cases |
Section 82: Tax to be First Charge on Property |
Section 83: Provisional Attachment to Protect Revenue in Certain Cases |
Section 84: Continuation and Validation of Certain Recovery Proceedings |
(CHAPTER XVI – LIABILITY TO PAY IN CERTAIN CASES) |
Section 85: Liability in Case of Transfer of Business |
Section 86: Liability of Agent and Principal |
Section 87: Liability in Case of Amalgamation or Merger of Companies |
Section 88: Liability in Case of Company in Liquidation |
Section 89: Liability of Directors of Private Company |
Section 90: Liability of Partners of Firm to Pay Tax |
Section 91: Liability of Guardians, Trustees, etc. |
Section 92: Liability of Court of Wards, etc. |
Section 93: Special Provisions regarding Liability to Pay Tax, Interest or Penalty |
Section 94: Liability in Other Cases |
(CHAPTER XVII – ADVANCE RULING) |
Section 95: Advance Ruling – Definitions |
Section 96: Authority for Advance Ruling |
Section 97: Application for Advance Ruling |
Section 98: Procedure on Receipt of Application for Advance Ruling |
Section 99: Appellate Authority for Advance Ruling |
Section 100: Appeal to Appellate Authority for Advance Ruling |
Section 101: Orders of Appellate Authority for Advance Ruling |
Section 101A : Constitution of National Appellate Authority for Advance Ruling |
Section 101B : Appeal to National Appellate Authority |
Section 101C : Order of National Appellate Authority |
Section 102: Rectification of Advance Ruling |
Section 103: Applicability of Advance Ruling |
Section 104: Advance Ruling to be Void in Certain Circumstances |
Section 105 : Powers of Authority, Appellate Authority and National Appellate Authority |
Section 106 : Procedure of Authority, Appellate Authority and National Appellate Authority |
(CHAPTER XVIII – APPEALS AND REVISION) |
Section 107: Appeals to Appellate Authority |
Section 108: Powers of Revisional/ Appellate Authority |
Section 109: Constitution of Appellate Tribunal and Benches thereof |
Section 110: President and Members of Appellate Tribunal |
Section 111: Procedure before Appellate Tribunal |
Section 112: Appeals to Appellate Tribunal |
Section 113: Orders of Appellate Tribunal |
Section 114: Financial and Administrative Powers of President |
Section 115: Interest on Refund of Amount Paid for Admission of Appeal |
Section 116: Appearance by Authorised Representative |
Section 117: Appeal to High Court |
Section 118: Appeal to Supreme Court |
Section 119: Sums due to be Paid Notwithstanding Appeal, etc. |
Section 120: Appeal not to be Filed in Certain Cases |
Section 121: Non Appealable Decisions and Orders |
(CHAPTER XIX – OFFENCES AND PENALTIES) |
Section 122: Penalty for Certain Offences |
Section 122A: Penalty for failure to register machines under special procedure |
Section 123: Penalty for Failure to Furnish Information Return |
Section 124: Fine for Failure to Furnish Statistics |
Section 125: General Penalty |
Section 126: General Disciplines related to Penalty |
Section 127: Power to Impose Penalty in Certain Cases |
Section 128: Power to Waive Penalty or Fee or Both |
Section 129: Detention, Seizure, Release of Goods/ Conveyances in Transit |
Section 130: Confiscation of Goods or Conveyances and Levy of Penalty |
Section 131: Confiscation or Penalty not to Interfere with Other Punishments |
Section 132: Punishment for Certain Offences |
Section 133: Liability of Officers and Certain Other Persons |
Section 134: Cognizance of Offences |
Section 135: Presumption of Culpable Mental State |
Section 136: Relevancy of Statements under Certain Circumstances |
Section 137: Offences by Companies |
Section 138: Compounding of Offences |
(CHAPTER XX – TRANSITIONAL PROVISIONS) |
Section 139: Migration of Existing Taxpayers (Transitional Provisions) |
Section 140: Transitional Arrangements for Input Tax Credit (ITC) |
Section 141: Transitional Provisions relating to Job Work |
Section 142: Miscellaneous Transitional Provisions |
(CHAPTER XXI – MISCELLANEOUS) |
Section 143: Job Work Procedure |
Section 144: Presumption as to Documents in Certain Cases |
Section 145: Admissibility of Micro films, Fax, Photocopies, Printouts as Documents/ Evidence |
Section 146: Common Portal |
Section 147: Deemed Exports |
Section 148: Special Procedure for Certain Processes |
Section 149: Goods and Services Tax (GST) Compliance Rating |
Section 150: Obligation to Furnish Information Return |
Section 151: Power to call for information |
Section 152: Bar on Disclosure of Information |
Section 153: Taking Assistance from an Expert |
Section 154: Power to take Samples |
Section 155: Burden of Proof |
Section 156: Persons deemed to be Public Servants |
Section 157: Protection of Action taken under this Act |
Section 158: Disclosure of Information by a Public Servant |
Section 158A: Consent based sharing of taxpayer information |
Section 159: Publication of Information in respect of Persons in Certain Cases |
Section 160: Assessment Proceedings, etc. not to be Invalid on Certain Grounds |
Section 161: Rectification of Errors Apparent on the Face of Record |
Section 162: Bar on Jurisdiction of Civil Courts |
Section 163: Levy of Fee (Copy of Order/ Document) |
Section 164: Power of Government to Make Rules |
Section 165: Power to Make Regulations |
Section 166: Laying of Rules, Regulations and Notifications |
Section 167: Delegation of Powers |
Section 168: Power to Issue Instructions or Directions |
Section 168A: Govt Power to Extend Time Limit in Special Circumstances |
Section 169: Service of Notice in certain Circumstances |
Section 170: Rounding Off of Tax, etc. |
Section 171: Anti Profiteering Measure |
Section 172: Removal of Difficulties |
Section 173: Amendment of Finance Act 1994 (Service Tax) |
Section 174: Repeal and Saving |
SCHEDULES |
First Schedule: Activities to be treated as Supply even if made Without Consideration |
Second Schedule: Activities or Transactions to be treated as Supply of Goods or Services |
Third Schedule: Activities/ Transactions which shall not be treated as Supply of Goods or Services |