THE CENTRAL GOODS AND SERVICES TAX ACT, 2017
(as on 01.10.2022)
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Section |
Marginal Heading |
W.E.F. |
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1 |
Short title, extent and commencement |
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2 |
Definitions |
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3 |
Administration (officers under this Act) |
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4 |
Appointment of Officers |
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5 |
Powers of Officers |
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6 |
Authorisation of Officers of State or Union |
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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 from Tax |
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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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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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22 |
Person liable for Registration |
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23 |
Person 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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31 |
Tax Invoice |
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31A |
Facility of digital payment to recipient |
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32 |
Prohibition of unauthorised 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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35 |
Accounts and other records |
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36 |
Period of retention of accounts |
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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 |
Claim of input tax credit and provisional acceptance thereof |
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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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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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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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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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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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65 |
Audit by tax authorities |
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66 |
Special Audit |
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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 person 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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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 |
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74 |
Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason of fraud or any wilful-misstatement or suppression of facts |
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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 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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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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95 |
Advance Ruling (definition) |
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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 |
Order of 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 |
Power of Authority and Appellate Authority |
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106 |
Procedure of Authority and Appellate Authority |
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107 |
Appeal to Appellate Authority |
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108 |
Power 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 |
Order of Appellate Tribunal |
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114 |
Financial and administrative powers of President |
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115 |
Interest on refund amount paid for admission of appeal |
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116 |
Appearance by Authorised representative |
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117 |
Appeal to High Court |
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118 |
Appeal to Supreme Court |
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119 |
Sum 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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122 |
Penalty for certain offences |
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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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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 and 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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139 |
Migration of existing taxpayer |
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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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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 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 process |
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149 |
Goods and services tax compliance rating |
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150 |
Obligation to furnish information returns |
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151 |
Power to collect statistics 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 public servant |
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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 error apparent on the face of records |
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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 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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SCHEDULE I |
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SCHEDULE II |
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SCHEDULE III |
