| 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:-
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| (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 |
