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:-

Section 1: Short Title, Extent and Commencement
Section 2 of CGST Act, 2017: Definitions
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
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
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
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
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
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
Section 35: Maintaining Accounts and Other Records
Section 36: Period for Retaining Accounts/ Other Records
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.)
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
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
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
Section 65: Audit by Tax Authorities
Section 66: Special Audit
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
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
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
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
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
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
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
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
First Schedule: Activities to be treated as Supply even if made Without Consideration
Second Schedule: Activities to be treated as Supply of Goods or Services
Third Schedule: Activities/ Transactions which shall not be treated as Supply of Goods or Services

Related Posts:

1. CGST/ IGST (Extension to J&K) Ordinance/ Act 2017

2. Finance Act, 2018

3. CGST (Amendment) Act, 2018

4. Finance Act, 2019

5. Finance Act, 2020

6. Finance Act, 2021

7. Finance Act, 2022


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 Amendments made by all such Notifications, with best possible efforts for accuracy. In any case, E&OE. For official/ updated information, please visit CBIC website.

CBIC Updates (GST)
GST Circulars, Notifications, Press Releases, Orders, etc. issued by the Central Board of Indirect Taxes & Customs (CBIC) in different years, 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
CBIC Circulars (CGST/ IGST/ UTGST): 2021, 2020, 2019, 2018, 2017
CBIC GST Instructions: 2022, 2021, 2020, 2019, 2018, 2017
CBIC CGST Notifications: 2022, 2021, 2020, 2019, 2018, 2017
CBIC CGST Rate Notifications: 2021, 2020, 2019, 2018, 2017
CBIC IGST Notifications: 2022, 2021, 2020, 2019, 2018, 2017
CBIC IGST Rate Notifications: 2020, 2019, 2018, 2017
CBIC UT Tax/ UTGST Notifications: 2022, 2021, 2020, 2019, 2018, 2017
CBIC UT Tax/ UTGST Rate Notifications: 2020, 2019, 2018, 2017
CBIC Compensation Cess Notifications: 2022, 2021, 2020, 2019, 2018, 2017
CBIC Compensation Cess Rate Notifications: 2022, 2021, 2020, 2019, 2018, 2017
CBIC Orders (CGST/ IGST/ UTGST): 2020, 2019, 2018, 2017
CBIC Press Releases: 2020, 2019, 2018, 2017
GST Portal/ Network (GSTN) Updates
Note: For Official/ updated copy, please visit the CBIC website.

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