Central Goods and Services Tax (CGST) Act, 2017 (Chapter-wise/ Section-wise)

Chapter-wise/ Section-wise Index of the Central Goods and Services Tax (CGST) Act, 2017 relating to provisions for levy and collection of tax on intra-State supply of goods and services by the Central Govt., as notified/ amended by Govt. of India/ CBIC upto 30 Aug. 2018:

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 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 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 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

2. Finance Act, 2018

3. CGST (Amendment) Act, 2018

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Note: The CGST Act 2017 has been notified vide GOI Notification dt. 12/04/2017, which has subsequently been amended through CGST (Extension to J&K) Act 2017, Finance Act 2018, CGST Amendment Act 2018, Finance Act 2019, Finance Act 2020, Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance 2020, Finance Act 2021, Finance Act 2022 including various Notifications issued by the Govt./ CBIC from time to time, relating to the commencement dates of various Sections/ Provisions in the respective CGST/ Amendment Acts, wherever required. Information on this page is a Section-wise compilation of the Amendments made by various Notifications issued by CBIC from time to time, with best possible efforts for accuracy. In any case, E&OE. For official/ updated information, please visit CBIC website.

CBIC Updates (GST)

Index of GST Circulars, Notifications, Press Releases, Orders, etc. issued by CBIC from 2017 and onwards along with Section-wise/ Rule-wise Text of GST Acts/ Rules:

CGST: CGST Act/ Definitions, CGST Rules, GST Forms

IGST: IGST Act/ Definitions, IGST Rules

UTGST: UTGST Act/ Definitions, UTGST Rules

GST Circulars (CGST/ IGST/ UTGST): 2023, 2022, 2021, 2020, 2019, 2018, 2017

GST Instructions: 2023, 2022, 2021, 2020, 2019, 2018, 2017

CGST Notifications: 2023, 2022, 2021, 2020, 2019, 2018, 2017

CGST Rate Notifications: 2023, 2022, 2021, 2020, 2019, 2018, 2017

IGST Notifications: 2022, 2021, 2020, 2019, 2018, 2017

IGST Rate Notifications: 2023, 2022, 2021, 2020, 2019, 2018, 2017

UT Tax/ UTGST Notifications: 2022, 2021, 2020, 2019, 2018, 2017

UT Tax/ UTGST Rate Notifications: 2023, 2022, 2021, 2020, 2019, 2018, 2017

Compensation Cess Notifications: 2023, 2022, 2021, 2020, 2019, 2018, 2017

Compensation Cess Rate Notifications: 2023, 2022, 2021, 2020, 2019, 2018, 2017

CBIC Orders (CGST/ IGST/ UTGST): 2023, 2022, 2021, 2020, 2019, 2018, 2017

CBIC Press Releases: 2020, 2019, 2018, 2017

Note: For Official/ updated copy, please visit the CBIC website.

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