Central Goods And Services Tax Act (CGST Act 2017)

Section Wise

Chapter Wise

Section 1
Short title, extent and commencement

Section 2
Definitions

Section 3
Officers under this act

Section 4
Appointment of officers

Section 5
Powers of officers

Section 6
Authorisation of officers of State tax or Union Territory tax as proper officer in certain circumstances

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

Section 12
Time of supply of goods

Section 13
Time of supply of services

Section 14
Change in tate of tax in respect of supply of goods or services

Section 15
Value of taxable supply

Section 16
Eligibility and conditions for taking input tax credit

Section 17
Apportionment of credit and blocked credits

Section 18
Availability of credit in special circumstances

Section 19
Taking input tax credit in respect of inputs and capital goods sent for job work

Section 20
Manner of Distribution of Credit by Input Service Distributor

Section 21
Manner of recovery of credit distributed in excess

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 relating to casual taxable person and non-resident taxable person

Section 28
Amendment of registration

Section 29
Cancellation or suspension of registration

Section 30
Revocation of cancellation of registration

Section 31A
Facility of Digital Payment to Recipient

Section 32
Prohibition of Unauthorised Collection of Tax

Section 33
Amount of tax to be indicated in tax invoice and other documents

Section 31
Tax invoice

Section 34
Credit and debit notes

Section 35
Accounts and other records

Section 36
Period of retention of accounts

Section 37
Furnishing details of outward supplies

Section 38
Furnishing details of Inward supplies

Section 39
Furnishing of returns

Section 40
First return

Section 41
Claim of input tax credit and provisional acceptance thereof

Section 42
Matching, reversal and reclaim of input tax credit

Section 43
Matching, reversal and reclaim of reduction in output tax liability

Section 43A
Procedure for furnishing return and availing input tax credit

Section 44
Annual return

Section 45
Final Return

Section 46
Notice To return defaulters

Section 47
Levy of late fee

Section 48
Goods and services tax practitioners

Section 49
Payment of tax, interest, penalty and other amounts

Section 50
Interest on delayed payment of tax

Section 51
Tax deduction at source

Section 52
Collection of tax at source

Section 53
Transfer of input tax credit

Section 54
Refund of tax

Section 55
Refund in certain cases

Section 56
Interest on delayed refunds

Section 57
Consumer welfare fund

Section 58
Utilisation of fund

Section 59
Self-assessment

Section 60
Provisional assessment

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

Section 65
Audit by tax authorities

Section 66
Special audit

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 and produce documents

Section 71
Access to business premises

Section 72
Officers to assist proper officers

Section 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

Section 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 wllful misstatement or suppression of facts

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 Government or State Government

Section 78
Initiation Of recovery proceedings

Section 79
Recovery of tax

Section 80
Payment of tax and other amount in instalments

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

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 in certain cases

Section 94
Liability in other cases

Section 95
Definitions

Section 96
Authority for advance ruling

Section 97
Application for advance ruling

Section 98
Procedure on receipt of application

Section 99
Appellate authority for advance ruling

Section 100
Appeal to appellate authority

Section 101
Orders of appellate authority

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 and appellate authority

Section 106
Procedure of authority and appellate authority

Section 107
Appeals to appellate authority

Section 108
Powers of revisional authority

Section 109
Constitution of Appellate Tribunal and Benches thereof

Section 110
President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc.

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
Nonappealable decisions and orders

Section 122
Penalty for certain offences

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 and release of goods and 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
Compounding of offences

Section 138
Compounding of offences

Section 139
Migration of existing taxpayers

Section 140
Transitional arrangements for input tax credit

Section 141
Transitional provisions relating to job work

Section 142
Miscellaneous transitional provisions

Section 143
Job Work Procedure

Section 144
Presumption as to Documents in Certain Cases

Section 145
Admissibility of Micro Films, Facsimile Copies of Documents and Computer Printouts as Documents and as Evidence

Section 146
Common Portal

Section 147
Deemed Exports

Section 148
Special Procedure for Certain Processes

Section 149
Goods and Services Tax Compliance Rating

Section 150
Obligation to furnish information return

Section 151
Power to Collect Statistics

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 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

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
Power of Government to Extend Time Limit in Special Circumstances

Section 169
Service of notice in certain circumstances

Section 170
Rounding Off of Tax, Etc

Section 171
Antiprofiteering Measure

Section 172
Removal of Difficulties

Section 173
Amendment of Act

Section 174
Repeal and Saving

Section 1
Short title, extent and commencement

Section 2
Definitions

Section 3
Officers under this act

Section 4
Appointment of officers

Section 5
Powers of officers

Section 6
Authorisation of officers of State tax or Union Territory tax as proper officer in certain circumstances

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

Section 12
Time of supply of goods

Section 13
Time of supply of services

Section 14
Change in tate of tax in respect of supply of goods or services

Section 15
Value of taxable supply

Section 16
Eligibility and conditions for taking input tax credit

Section 17
Apportionment of credit and blocked credits

Section 18
Availability of credit in special circumstances

Section 19
Taking input tax credit in respect of inputs and capital goods sent for job work

Section 20
Manner of Distribution of Credit by Input Service Distributor

Section 21
Manner of recovery of credit distributed in excess

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 relating to casual taxable person and non-resident taxable person

Section 28
Amendment of registration

Section 29
Cancellation or suspension of registration

Section 30
Revocation of cancellation of registration

Section 31A
Facility of Digital Payment to Recipient

Section 33
Amount of tax to be indicated in tax invoice and other documents

Section 31
Tax invoice

Section 34
Credit and debit notes

Section 32
Prohibition of Unauthorised Collection of Tax

Section 35
Accounts and other records

Section 36
Period of retention of accounts

Section 37
Furnishing details of outward supplies

Section 38
Furnishing details of Inward supplies

Section 39
Furnishing of returns

Section 40
First return

Section 41
Claim of input tax credit and provisional acceptance thereof

Section 42
Matching, reversal and reclaim of input tax credit

Section 43
Matching, reversal and reclaim of reduction in output tax liability

Section 43A
Procedure for furnishing return and availing input tax credit

Section 44
Annual return

Section 45
Final Return

Section 46
Notice To return defaulters

Section 47
Levy of late fee

Section 48
Goods and services tax practitioners

Section 49
Payment of tax, interest, penalty and other amounts

Section 50
Interest on delayed payment of tax

Section 51
Tax deduction at source

Section 52
Collection of tax at source

Section 53
Transfer of input tax credit

Section 54
Refund of tax

Section 55
Refund in certain cases

Section 56
Interest on delayed refunds

Section 57
Consumer welfare fund

Section 58
Utilisation of fund

Section 59
Self-assessment

Section 60
Provisional assessment

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

Section 65
Audit by tax authorities

Section 66
Special audit

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 and produce documents

Section 71
Access to business premises

Section 72
Officers to assist proper officers

Section 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 wllful misstatement or suppression of facts

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 Government or State Government

Section 78
Initiation Of recovery proceedings

Section 79
Recovery of tax

Section 80
Payment of tax and other amount in instalments

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

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 in certain cases

Section 94
Liability in other cases

Section 95
Definitions

Section 96
Authority for advance ruling

Section 97
Application for advance ruling

Section 98
Procedure on receipt of application

Section 99
Appellate authority for advance ruling

Section 100
Appeal to appellate authority

Section 101
Orders of appellate authority

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 and appellate authority

Section 106
Procedure of authority and appellate authority

Section 107
Appeals to appellate authority

Section 108
Powers of revisional authority

Section 109
Constitution of Appellate Tribunal and Benches thereof

Section 110
President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc.

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
Nonappealable decisions and orders

Section 122
Penalty for certain offences

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 and release of goods and 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
Compounding of offences

Section 138
Compounding of offences

Section 139
Migration of existing taxpayers

Section 140
Transitional arrangements for input tax credit

Section 141
Transitional provisions relating to job work

Section 142
Miscellaneous transitional provisions

Section 143
Job Work Procedure

Section 144
Presumption as to Documents in Certain Cases

Section 145
Admissibility of Micro Films, Facsimile Copies of Documents and Computer Printouts as Documents and as Evidence

Section 146
Common Portal

Section 147
Deemed Exports

Section 148
Special Procedure for Certain Processes

Section 149
Goods and Services Tax Compliance Rating

Section 150
Obligation to furnish information return

Section 151
Power to Collect Statistics

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 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

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
Power of Government to Extend Time Limit in Special Circumstances

Section 169
Service of notice in certain circumstances

Section 170
Rounding Off of Tax, Etc

Section 171
Antiprofiteering Measure

Section 172
Removal of Difficulties

Section 173
Amendment of Act

Section 174
Repeal and Saving

Short title, extent and commencement of CGST Act

This Act may be called the Central Goods and Services Tax Act, 2017. It extends to the whole of India including the State of Jammu and Kashmir. It shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint.

The CGST Act came into operation on 1 Jul 2017, the date appointed by the Central Government. However, certain provisions i.e. Sections 1,2,3,4,5,10,22,23,24,25,26,27,28,29, 30, 139, 146,164 were made effective from 22 Jun 2017 mainly in relation to the provisions of registration and migration.

The CGST Act has been implemented in the State of Jammu and Kashmir from 8th July, 2017 through Constitution (Application to Jammu and Kashmir) Amendment Order, 2017, the Central Goods and Services Tax (Extension to Jammu and Kashmir) Ordinance, 2017 and the Integrated Goods and Services Tax (Extension to Jammu and Kashmir) Ordinance, 2017.

Overview of CGST Act, 2017

Central Goods and Services Tax Act, 2017 (in short CGST Act) has been enacted to regulate levy and collection of tax on supply of goods or services or both taking place in the course of intra-State trade/ commerce. This act contains 174 sections in 21 Chapters and three schedules.

Amendments in CGST Act 2017 by Finance Act, 2021

A new clause (aa) inserted in sub-section 1 of section 7 to amend the definition of supply.
A new clause (aa) added in sub-section 2 of section 16 to provide additional conditions for claiming ITC
Sub-section 5 of section 35 omitted to remove the statutory requirement of GST audit by certified professionals
Section 44 is substituted to give effect to the filing of annual return on a self-certification basis
Section 50 amended to give effect to charging of interest on net tax liability.
Section 74 is also amended
Explanation inserted to section 75 to clarify the expression “self-assessed tax”
Section 83 of the CGST act amended to expand the scope of provisional attachment
Section 107 amended to enhance the pre-deposit penalty amount of the appeal
Section 129 & section 130 amended to strict the e-way bill compliance

Central Goods And Services Tax Act (CGST Act 2017)

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Short title, extent and commencement of CGST Act

Overview of CGST Act, 2017

Amendments in CGST Act 2017 by Finance Act, 2021

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Central Goods And Services Tax Act (CGST Act 2017)

Filter Act & Rules

Short title, extent and commencement of CGST Act

Overview of CGST Act, 2017

Amendments in CGST Act 2017 by Finance Act, 2021

Tax Gyata

Information

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