| Contents |
| 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 |
