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