THE CENTRAL GOODS AND SERVICES TAX ACT, 2017
CHAPTER I – PRELIMINARY
Sec.2 Definitions I.1
CHAPTER II – ADMINISTRATION
Sec.3 Office under this Act II.1
Sec.4 Appointment of Officers II.1
Sec.5 Power of Officers II.1
Sec.6 Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances.
CHAPTER III – LEVY AND COLLECTION OF TAX
Sec.7 Scope of supply. III.1
Sec.8 Tax liability on composite and mixed supplies. III.5
Schedule I III.7
Schedule II III.15
Schedule III III.16
Sec.9 Levy and collection. III.20
Sec.10 Composition levy. III.24
Sec.11 Power to grant exemption from tax. III.32
Sec.11A Power Not to recover GST not levied or short levied as a result of general
practice III.33
CHAPTER IV – TIME AND VALUE OF SUPPLY
Sec.12 Time of supply of goods. IV.1
Sec.13 Time of supply of services. IV.4
Sec.14 Change in rate of tax in respect of supply of goods or services. IV.7
Sec.15 Value of taxable supply. IV.8
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CHAPTER V – INPUT TAX CREDIT
Sec.16 Eligibility and conditions for taking input tax credit. V.1
Sec.17 Apportionment of credit and blocked credits. V.15
Sec.18 Availability of credit in special circumstances. V.36
Sec.19 Taking ITC in respect of inputs and capital goods sent for job work. V.44
Sec.20 Manner of distribution of credit by Input Service Distributor. V.46
Sec.21 Manner of recovery of credit distributed in excess V.48
CHAPTER VI – REGISTRATION
Sec.22 Persons liable for registration. VI.1
Sec.23 Persons not liable for registration. VI.2
Sec.24 Compulsory registration in certain cases. VI.5
Sec.25 Procedure for registration. VI.6
Sec.26 Deemed registration. VI.19
Sec.27 Special provisions relating to casual taxable person and non–resident taxable
person.
VI.20
Sec.28 Amendment of registration. VI.22
Sec.29 Cancellation or suspension of registration. VI.24
Sec.30 Revocation of cancellation of registration VI.31
CHAPTER VII – TAX INVOICE, CREDIT AND DEBIT NOTES
Sec.31 Tax invoice. VII.1
Sec.31A Facility of digital payment to recipient VII.10
Sec.32 Prohibition of unauthorized collection of tax. VII.10
Sec.33 Amount of tax to be indicated in tax invoice and other documents. VII.10
Sec.34 Credit and debit notes. VII.11
CHAPTER VIII – ACCOUNTS AND RECORDS
Sec.35 Accounts and other records.
Sec.36 Period of retention of accounts.
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CHAPTER IX – RETURNS
Sec.37 Furnishing details of outward supplies.
Sec.38 Communication of details of inward supplies and input tax credit IX.4
Sec.39 Furnishing of returns. IX.7
Sec.40 First return. IX.23
Sec.41 Availment of input tax credit IX.24
Sec.42 Matching, reversal and reclaim of input tax credit. [Omitted] –
Sec.43 Matching, reversal and reclaim of reduction in output tax liability. [Omitted] –
Sec.43A Procedure for furnishing return and availing input tax credit [Omitted] –
Sec.44 Annual return IX.25
Sec.45 Final return IX.28
Sec.46 Notice to return defaulters IX.29
Sec.47 Levy of late fee. IX.29
Sec.48 Goods and services tax practitioners IX.32
CHAPTER X – PAYMENT OF TAX
Sec.49 Payment of tax, interest, penalty and other amounts. X.1
Sec.49A Utilisation of Input Tax Credit subject to certain conditions X.8
Sec.49B Order of utilization of input tax credit X.10
Sec.50 Interest on delayed payment of tax. X.10
Sec.51 Tax deduction at source. X.14
Sec.52 Collection of tax at source X.19
Sec.53 Transfer of input tax credit. X.23
Sec.53A Transfer of certain amounts X.24
CHAPTER XI – REFUNDS
Sec.54 Refund of tax. XI.1
Sec.55 Refund in certain cases. XI.15
Sec.56 Interest on delayed refunds. XI.81
Sec.57 Consumer Welfare Fund. XI.83
Sec.58 Utilisation of Fund. XI.83
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CHAPTER XII – ASSESSMENT
Sec.59 Self–assessment. XII.1
Sec.60 Provisional assessment. XII.1
Sec.61 Scrutiny of returns. XII.3
Sec.62 Assessment of non–filers of returns. XII.3
Sec.63 Assessment of unregistered persons. XII.6
Sec.64 Summary assessment in certain special cases. XII.6
CHAPTER XIII – AUDIT
Sec.65 Audit by tax authorities. XIII.1
Sec.66 Special audit. XIII.2
CHAPTER XIV – INSPECTION, SEARCH, SEIZURE AND ARREST
Sec.67 Power of inspection, search and seizure. XIV.1
Sec.68 Inspection of goods in movement. XIV.5
Sec.69 Power to arrest. XIV.20
Sec.70 Power to summon persons to give evidence and produce documents XIV.20
Sec.71 Access to business premises. XIV.21
Sec.72 Officers to assist proper officers. XIV.22
CHAPTER XV – DEMANDS AND RECOVERY
Sec.73 Determination of tax, pertaining to the period upto FY 2023-24, not paid or
short paid or erroneously refunded or ITC wrongly availed or utilised for any
reason other than fraud or any willful misstatement or suppression of facts.
Sec.74 Determination of tax pertaining to the period upto FY 2023-24, 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.
Sec.74A Determination of tax, not paid or short paid or erroneously refunded or ITC
wrongly availed or utilised for any reason pertaining to FY 2024-25 onwards. XV.7
Sec.75 General provisions relating to determination of tax. XV.10
Sec.76 Tax collected but not paid to Government. XV.14
Sec.77 Tax wrongfully collected and paid to Central / State Government XV.15
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Sec.78 Initiation of recovery proceedings. XV.17
Sec.79 Recovery of tax XV.17
Sec.80 Payment of tax and other amount in instalments. XV.26
Sec.81 Transfer of property to be void in certain cases. XV.27
Sec.82 Tax to be first charge on property. XV.27
Sec.83 Provisional attachment to protect revenue in certain cases. XV.28
Sec.84 Continuation and validation of certain recovery proceedings. XV.29
CHAPTER XVI – LIABILITY TO PAY IN CERTAIN CASES
Sec.85 Liability in case of transfer of business. XVI.1
Sec.86 Liability of agent and principal. XVI.1
Sec.87 Liability in case of amalgamation or merger of companies. XVI.1
Sec.88 Liability in case of company in liquidation. XVI.2
Sec.89 Liability of directors of private company. XVI.2
Sec.90 Liability of partners of firm to pay tax. XVI.3
Sec.91 Liability of guardians, trustees, etc. XVI.3
Sec.92 Liability of Court of Wards, etc. XVI.3
Sec.93 Special provisions regarding liability to pay tax/interest/penalty in certain cases. XVI.4
Sec.94 Liability in other cases. XVI.5
CHAPTER XVII – ADVANCE RULING
Sec.95 Definitions. XVII.1
Sec.96 Authority for advance Ruling. XVII.1
Sec.97 Application for advance ruling. XVII.1
Sec.98 Procedure on receipt of application. XVII.2
Sec.99 Appellate Authority for Advance Ruling. XVII.4
Sec.100 Appeal to Appellate Authority. XVII.4
Sec.101 Orders of Appellate Authority. XVII.5
Sec.101A Constitution of National Appellate Authority for Advance Ruling XVII.5
Sec.101B Appeal to National Authority XVII.7
Sec.101C Order of National Appellate Authority XVII.8
Sec.102 Rectification of advance ruling. XVII.8
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Sec.103 Applicability of advance ruling. XVII.9
Sec.104 Advance ruling to be void in certain circumstances. XVII.9
Sec.105 Powers of Authority and Appellate Authority. XVII.10
Sec.106 Procedure of Authority and Appellate Authority. XVII.10
CHAPTER XVIII – APPEALS AND REVISION
Sec.107 Appeals to Appellate Authority. XVIII.1
Sec.108 Powers of Revisional Authority. XVIII.7
Sec.109 Constitution of Appellate Tribunal and Benches thereof. XVIII.10
Sec.110 President and Members of Appellate Tribunal, their qualification,
appointment, conditions of service, etc. XVIII.11
Sec.111 Procedure before Appellate Tribunal. XVIII.15
Sec.112 Appeals to Appellate Tribunal. XVIII.16
Sec.113 Orders of Appellate Tribunal. XVIII.21
Sec.114 Financial and administrative powers of President. XVIII.23
Sec.115 Interest on refund of amount paid for admission of appeal. XVIII.23
Sec.116 Appearance by authorised representative. XVIII.23
Sec.117 Appeal to High Court. XVIII.25
Sec.118 Appeal to Supreme Court. XVIII.27
Sec.119 Sums due to be paid notwithstanding appeal, etc. XVIII.28
Sec.120 Appeal not to be filed in certain cases. XVIII.28
Sec.121 Non appealable decisions and orders. XVIII.29
CHAPTER XIX – OFFENCES AND PENALTIES
Sec.122 Penalty for certain offences. XIX.1
Sec.122A Penalty for failure to register certain machines used in manufacture of goods
as per special procedure XIX.4
Sec.122B Penalty for contravention of Provision related to Track & Trace Mechanism
u/s 148A XIX.4
Sec.123 Penalty for failure to furnish information return. XIX.5
Sec.124 Fine for failure to furnish statistics. XIX.5
Sec.125 General penalty. XIX.5
Sec.126 General disciplines related to penalty. XIX.6
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Sec.127 Power to impose penalty in certain cases. XIX.7
Sec.128 Power to waive penalty or fee or both. XIX.7
Sec.128A Waiver of interest or penalty or both relating to demands raised section 73, for
certain tax periods. XIX.7
Sec.129 Detention, seizure and release of goods and conveyances in transit. XIX.23
Sec.130 Confiscation of goods or conveyances and levy of penalty. XIX.24
Sec.131 Confiscation or penalty not to interfere with other punishments. XIX.26
Sec.132 Punishment for certain offences. XIX.26
Sec.133 Liability of officers and certain other persons. XIX.28
Sec.134 Cognizance of offences. XIX.28
Sec.135 Presumption of culpable mental state. XIX.28
Sec.136 Relevancy of statements under certain circumstances. XIX.29
Sec.137 Offences by companies. XIX.29
Sec.138 Compounding of offences. XIX.30
CHAPTER XX – TRANSITIONAL PROVISIONS
Sec.139 Migration of existing taxpayers. XX.1
Sec.140 Transitional arrangements for input tax credit. XX.1
Sec.141 Transitional provisions relating to job work. XX.9
Sec.142 Miscellaneous transitional provisions. XX.10
CHAPTER XXI – MISCELLANEOUS
Sec.143 Job work procedure. XXI.1
Sec.144 Presumption as to documents in certain cases. XXI.7
Sec.145 Admissibility of micro films, facsimile copies of documents and computer
printouts as documents and as evidence. XXI.8
Sec.146 Common Portal. XXI.9
Sec.147 Deemed exports. XX1.12
Sec.148 Special procedure for certain processes. XXI.13
Sec.148A Track & trace mechanism for certain goods XXI.17
Sec.149 Goods and services tax compliance rating. XXI.18
Sec.150 Obligation to furnish information return. XXI.18
Sec.151 Power to call information. XXI.18
Sec.152 Bar on disclosure of information. XXI.19
Sec.153 Taking assistance from an expert. XXI.19
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Sec.154 Power to take samples. XXI.20
Sec.155 Burden of proof. XXI.20
Sec.156 Persons deemed to be public servants. XXI.20
Sec.157 Protection of action taken under this Act. XXI.20
Sec.158 Disclosure of information by a public servant. XXI.20
Sec.158A Consent based sharing of Information furnished by taxable person XXI.22
Sec.159 Publication of information in respect of persons in certain cases. XXI.23
Sec.160 Assessment proceedings, etc. not to be invalid on certain grounds. XXI.23
Sec.161 Rectification of errors apparent on the face of record. XXI.24
Sec.162 Bar on jurisdiction of civil courts. XXI.24
Sec.163 Levy of fee. XXI.24
Sec.164 Power of Government to make rules. XXI.24
Sec.165 Power to make regulations. XXI.25
Sec.166 Laying of rules, regulations and notifications. XXI.25
Sec.167 Delegation of powers. XXI.25
Sec.168 Power to issue instructions or directions. XXI.26
Sec.168A Power of Government to extend time limit in special circumstances XXI.28
Sec.169 Service of notice in certain circumstances. XXI.29
Sec.170 Rounding off of tax, etc. XXI.29
Sec.171 Anti–profiteering measure. XXI.30
Sec.172 Removal of difficulties. XXI.36
Sec.173 Amendment of Act 32 of 1994. XXI.37
Sec.174 Repeal and saving. XXI.37
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