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The Central Goods and Services Tax Act, 2017

[Act No. 12 of 2017]

[12th April, 2017.]

Title Central Goods and Services Tax Act, 2017
Sections Particulars
Chapter I Preliminary
1. Short title, extent and commencement
2. Definitions
Chapter II Administration
3. Officers under this Act
4. Appointment of officers
5. Powers of officers
6. Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances
Chapter III Levy and Collection of Ta
7. Scope of supply
8. Tax liability on composite and mixed supplies
9. Levy and collection
10. Composition levy
11. Power to grant exemption from tax
Chapter IV Time and Value of Supply
12. Time of supply of goods
13. Time of supply of services
14. Change in rate of tax in respect of supply of goods or services
15. Value of taxable supply
Chapter V Input Tax Credit
16. Eligibility and conditions for taking input tax credit
17. Apportionment of credit and blocked credits
18. Availability of credit in special circumstances
19. Taking input tax credit in respect of inputs and capital goods sent for job work
20. Manner of distribution of credit by Input Service Distributor
21. Manner of recovery of credit distributed in excess
Chapter VI Registration
22. Persons liable for registration
23. Persons not liable for registration
24. Compulsory registration in certain cases
25. Procedure for registration
26. Deemed registration
27. Special provisions relating to casual taxable person and non-resident taxable person
28. Amendment of registration
29. Cancellation or suspension of registration
30. Revocation of cancellation of registration
Chapter VII Tax Invoice, Credit and Debit Notes
31. Tax invoice
31A. Facility of digital payment to recipient
32. Prohibition of unauthorised collection of tax
33. Amount of tax to be indicated in tax invoice and other documents
34. Credit and debit notes
Chapter VIII Accounts and Records
35. Accounts and other records
36. Period of retention of accounts
Chapter IX Returns
37. Furnishing details of outward supplies
38. Furnishing details of inward supplies
39. Furnishing of returns
40. First return
41. Claim of input tax credit and provisional acceptance thereof
42. Matching, reversal and reclaim of input tax credit
43. Matching, reversal and reclaim of reduction in output tax liability
43A. Procedure for furnishing return and availing input tax credit
44. Annual return
45. Final return
46. Notice to return defaulters
47. Levy of late fee
48. Goods and services tax practitioners
Chapter X Payment of Tax
49. Payment of tax, interest, penalty and other amounts
49A and B. Utilisation of input tax credit subject to certain conditions
50. Interest on delayed payment of tax
51. Tax deductions at source
52. Collection of tax at source
53. Transfer of input tax credit
Chapter XI Refunds
54. Refund of tax
55. Refund in certain cases
56. Interest on delayed refunds
57. Consumer Welfare Fund
58. Utilisation of Fund
Chapter XII Assessment
59. Self-assessment
60. Provisional assessment
61. Scrutiny of returns
62. Assessment of non-filers of returns
63. Assessment of unregistered persons
64. Summary assessment in certain special cases
Chapter XIII Audit
65. Audit by tax authorities
66. Special audit
Chapter XIV Inspection, Search, Seizure and Arrest
67. Power of inspection, search and seizure
68. Inspection of goods in movement
69. Power to arrest
70. Power to summon persons to give evidence and produce documents
71. Access to business premises
72. Officers to assist proper officers
Chapter XV Demands and Recovery
73. Determination 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 wilful-misstatement or suppression of facts
74. Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilful-misstatement or suppression of facts
75. General provisions relating to determination of tax
76. Tax collected but not paid to Government
77. Tax wrongfully collected and paid to Central Government or State Government
78. Initiation of recovery proceedings
79. Recovery of tax
80. Payment of tax and other amount in instalments
81. Transfer of property to be void in certain cases
82. Tax to be first charge on property
83. Provisional attachment to protect revenue in certain cases
84. Continuation and validation of certain recovery proceedings
Chapter XVI Liability to Pay in Certain Cases
85. Liability in case of transfer of business
86. Liability of agent and principal
87. Liability in case of amalgamation or merger of companies
88. Liability in case of company in liquidation
89. Liability of directors of private company
90. Liability of partners of firm to pay tax
91. Liability of guardians, trustees, etc.
92. Liability of Court of Wards, etc.
93. Special provisions regarding liability to pay tax, interest or penalty in certain cases
94. Liability in other cases
Chapter XVII Advance Ruling
95. Definitions
96. Authority for advance ruling
97. Application for advance ruling
98. Procedure on receipt of application
99. Appellate Authority for Advance Ruling
100. Appeal to Appellate Authority
101. Orders of Appellate Authority
101A. Constitution of National Appellate Authority for Advance Ruling
101B. Appeal to National Appellate Authority
101C. Order of National Appellate Authority
102. Rectification of advance ruling
103. Applicability of advance ruling
104. Advance ruling to be void in certain circumstances
105. Powers of Authority, Appellate Authority and National Appellate Authority
106. Procedure of Authority, Appellate Authority and National Appellate Authority
Chapter XVIII Appeals and Revision
107. Appeals to Appellate Authority
108. Powers of Revisional Authority
109. Constitution of Appellate Tribunal and Benches thereof
110. President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc.
111. Procedure before Appellate Tribunal
112. Appeals to Appellate Tribunal
113. Orders of Appellate Tribunal
114. Financial and administrative powers of President
115. Interest on refund of amount paid for admission of appeal
116. Appearance by authorised representative
117. Appeal to High Court
118. Appeal to Supreme Court
119. Sums due to be paid notwithstanding appeal, etc.
120. Appeal not to be filed in certain cases
121. Non-appealable decisions and orders
Chapter XIX Offences and Penalitis
122. Penalty for certain offences
123. Penalty for failure to furnish information return
124. Fine for failure to furnish statistics
125. General penalty
126. General disciplines related to penalty
127. Power to impose penalty in certain cases
128. Power to waive penalty or fee or both
129. Detention, seizure and release of goods and conveyances in transit
130. Confiscation of goods or conveyances and levy of penalty
131. Confiscation or penalty not to interfere with other punishments
132. Punishment for certain offences
133. Liability of officers and certain other persons
134. Cognizance of offences
135. Presumption of culpable mental state
136. Relevancy of statements under certain circumstances
137. Offences by companies
138. Compounding of offences
Chapter XX Transitional Provisions
139. Migration of existing taxpayers
140. Transitional arrangements for input tax credit
141. Transitional provisions relating to job work
142. Miscellaneous transitional provisions
Chapter XXI Miscellaneous
143. Job work procedure
144. Presumption as to documents in certain cases
145. Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence
146. Common Portal
147. Deemed exports
148. Special procedure for certain processes
149. Goods and services tax compliance rating
150. Obligation to furnish information return
151. Power to collect statistics
152. Bar on disclosure of information
153. Taking assistance from an expert
154. Power to take samples
155. Burden of proof
156. Persons deemed to be public servants
157. Protection of action take under this Act
158. Disclosure of information by a public servant
159. Publication of information in respect of persons in certain cases
160. Assessment proceedings, etc., not to be invalid on certain grounds
161. Rectification of errors apparent on the face of record
162. Bar on jurisdiction of civil courts
163. Levy of fee
164. Power of Government to make rules
165. Power to make regulations
166. Laying of rules, regulations and notifications
167. Delegation of powers
168. Power to issue instructions or directions
168A. Power of Government to extend time limit in special circumstances
169. Service of notice in certain circumstances
170. Rounding off of tax, etc.
171. Anti-profiteering measure
172. Removal of difficulties
173. Amendment of Act 32 of 1994
174. Repeal and saving
Schedule I Activities to be Treated as Supply Even if Made Without Consideration
Schedule II Activities or Transactions to be Treated as Supply of Goods or Supply of Services
Schedule III Activities or Transactions which shall be Treated Neither as a Supply of Goods nor a Supply of Services

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