Central Goods And Services Tax Act (CGST Act 2017)


Filter Act & Rules

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 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

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

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