Central Goods and Services Tax Act, 2017

Table Of Content

Section 1Short title, extent and commencement
Section 2Definitions
Section 3Officers under this Act
Section 4Appointment of Officers
Section 5Powers of officers under GST
Section 6Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances
Section 7Scope of supply
Section 8Tax liability on composite and mixed supplies
Section 9Levy and collection
Section 10Composition levy
Section 11Power to grant exemption from tax
Section 12Time of Supply of Goods
Section 13Time of Supply of Services
Section 14Change in rate of tax in respect of supply of goods or services
Section 15Value of Taxable Supply
Section 16Eligibility and conditions for taking input tax credit
Section 17Apportionment of credit and blocked credits
Section 18Availability of credit in special circumstances
Section 19Taking input tax credit in respect of inputs and capital goods sent for job work
Section 20Manner of distribution of credit by Input Service Distributor
Section 21Manner of recovery of credit distributed in excess
Section 22Persons liable for registration
Section 23Persons not liable for registration
Section 24Compulsory registration in certain cases
Section 25Procedure for registration
Section 26Deemed registration
Section 27Special provisions relating to casual taxable person and non-resident taxable person
Section 28Amendment of registration
Section 29Cancellation or suspension of registration
Section 30Revocation of cancellation of registration
Section 31Tax invoice
Section 31AFacility of digital payment to recipient
Section 32Prohibition of unauthorised collection of tax
Section 33Amount of tax to be indicated in tax invoice and other documents
Section 34Credit and debit notes
Section 35Accounts and other records
Section 36Period of retention of accounts
Section 37Furnishing details of outward supplies
Section 38Furnishing details of inward supplies
Section 39Furnishing of returns
Section 40First return
Section 41Claim of input tax credit and provisional acceptance thereof
Section 42Matching, reversal and reclaim of input tax credit
Section 43Matching, reversal and reclaim of reduction in output tax liability
Section 43AProcedure for furnishing return and availing input tax credit
Section 44Annual return
Section 45Final return
Section 46Notice to return defaulters
Section 47Levy of late fee
Section 48Goods and services tax practitioners
Section 49Payment of tax, interest, penalty and other amounts
Section 49AUtilisation of input tax credit subject to certain conditions
Section 49BOrder of utilisation of input tax credit
Section 50Interest on delayed payment of tax
Section 51Tax deduction at source
Section 52Collection of tax at source
Section 53Transfer of input tax credit
Section 53ATransfer of certain amounts
Section 54Refund of tax
Section 55Refund in certain cases
Section 56Interest on delayed refunds
Section 57Consumer Welfare Fund
Section 58Utilisation of Fund
Section 59Self-assessment
Section 60Provisional assessment
Section 61Scrutiny of returns
Section 62Assessment of non-filers of returns
Section 63Assessment of unregistered persons
Section 64Summary assessment in certain special cases
Section 65Audit by tax authorities
Section 66Special audit
Section 67Power of inspection, search and seizure
Section 68Inspection of goods in movement
Section 69Power to arrest
Section 70Power to summon persons to give evidence and produce documents
Section 71Access to business premises
Section 72Officers to assist proper officers
Section 73Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any willful-misstatement or suppression of facts
Section 74Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any willful-misstatement or suppression of facts
Section 75General provisions relating to determination of tax
Section 76Tax collected but not paid to Government
Section 77Tax wrongfully collected and paid to Central Government or State Government
Section 78Initiation of recovery proceedings
Section 79Recovery of tax
Section 80Payment of tax and other amount in instalments
Section 81Transfer of property to be void in certain cases
Section 82Tax to be first charge on property
Section 83Provisional attachment to protect revenue in certain cases
Section 84Continuation and validation of certain recovery proceedings
Section 85Liability in case of transfer of business
Section 86Liability of agent and principal
Section 87Liability in case of amalgamation or merger of companies
Section 88Liability in case of company in liquidation
Section 89Liability of directors of private company
Section 90Liability of partners of firm to pay tax
Section 91Liability of guardians, trustees, etc
Section 92Liability of Court of Wards, etc
Section 93Special provisions regarding liability to pay tax, interest or penalty in certain cases
Section 94Liability in other cases
Section 95Definitions
Section 96Authority for advance ruling
Section 97Application for advance ruling
Section 98Procedure on receipt of application
Section 99Appellate Authority for Advance Ruling
Section 100Appeal to Appellate Authority
Section 101Orders of Appellate Authority
Section 101AConstitution of National Appellate Authority for Advance Ruling
Section 101BAppeal to National Appellate Authority
Section 101COrder of National Appellate Authority
Section 102Rectification of advance ruling
Section 103Applicability of advance ruling
Section 104Advance ruling to be void in certain circumstances
Section 105Powers of Authority, Appellate Authority and National Appellate Authority
Section 106Procedure of Authority, Appellate Authority and National Appellate Authority
Section 107Appeals to Appellate Authority
Section 108Powers of Revisional Authority
Section 109Constitution of Appellate Tribunal and Benches thereof
Section 110President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc
Section 111Procedure before Appellate Tribunal
Section 112Appeals to Appellate Tribunal
Section 113Orders of Appellate Tribunal
Section 114Ficial and administrative powers of President
Section 115Interest on refund of amount paid for admission of appeal
Section 116Appearance by authorised representative
Section 117Appeal to High Court
Section 118Appeal to Supreme Court
Section 119Sums due to be paid notwithstanding appeal, etc
Section 120Appeal not to be filed in certain cases
Section 121Non-appealable decisions and orders
Section 122Penalty for certain offences
Section 123Penalty for failure to furnish information return
Section 124Fine for failure to furnish statistics
Section 125General penalty
Section 126General disciplines related to penalty
Section 127Power to impose penalty in certain cases
Section 128Power to waive penalty or fee or both
Section 129Detention, seizure and release of goods and conveyances in transit
Section 130Confiscation of goods or conveyances and levy of penalty
Section 131Confiscation or penalty not to interfere with other punishments
Section 132Punishment for certain offences
Section 133Liability of officers and certain other persons
Section 134Cognizance of offences
Section 135Presumption of culpable mental state
Section 136Relevancy of statements under certain circumstances
Section 137Offences by companies
Section 138Compounding of offences
Section 139Migration of existing taxpayers
Section 140Transitional arrangements for input tax credit
Section 141Transitional provisions relating to job work
Section 142Miscellaneous transitional provisions
Section 143Job work procedure
Section 144Presumption as to documents in certain cases
Section 145Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence
Section 146Common Portal
Section 147Deemed exports
Section 148Special procedure for certain processes
Section 149Goods and services tax compliance rating
Section 150Obligation to furnish information return
Section 151Power to call for information
Section 152Bar on disclosure of information
Section 153Taking assistance from an expert
Section 154Power to take samples
Section 155Burden of proof
Section 156Persons deemed to be public servants
Section 157Protection of action taken under this Act
Section 158Disclosure of information by a public servant
Section 159Publication of information in respect of persons in certain cases
Section 160Assessment proceedings, etc, not to be invalid on certain grounds
Section 161Rectification of errors apparent on the face of record
Section 162Bar on jurisdiction of civil courts
Section 163Levy of fee
Section 164Power of Government to make rules
Section 165Power to make regulations
Section 166Laying of rules, regulations and notifications
Section 167Delegation of powers
Section 168Power to issue instructions or directions
Section 168APower of Government to extend time limit in special circumstances
Section 169Service of notice in certain circumstances
Section 170Rounding off of tax, etc
Section 171Anti-profiteering measure
Section 172Removal of difficulties
Section 173Amendment of Act 32 of 1994
Section 174Repeal and saving
Schedule IActivities to be treated as supply even if made without consideration
Schedule IIActivities or transactions to be treated as supply of goods or supply of services
Schedule IIIActivities which shall be treated neither as a supply of goods nor a supply of services

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