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Central Goods and Services Tax Act, 2017
Central Goods and Services Tax Act, 2017
177 sections published.
1
Short title, extent and commencement
2
Definitions
3
Officers under this Act
4
Appointment of officers
5
Powers of officers
6
Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances
7
Scope of supply
8
Tax liability on composite and mixed supplies
9
Levy and collection
10
Composition levy
11
Power to grant exemption from tax
12
Time of supply of goods
13
Time of supply of services
14
Change in rate of tax in respect of supply of goods or services
15
Value of taxable supply
16
Eligibility and conditions for taking input tax credit
17
Apportionment of credit and blocked credits
18
Availability of credit in special circumstances
19
Taking input tax credit in respect of inputs and capital goods sent for job work
20
Manner of distribution of credit by Input Service Distributor
21
Manner of recovery of credit distributed in excess
22
Persons liable for registration
23
Persons not liable for registration
24
Compulsory registration in certain cases
25
Procedure for registration
26
Deemed registration
27
Special provisions relating to casual taxable person and non-resident taxable person
28
Amendment of registration
29
Cancellation [or suspension] [Inserted by Act No. 31 of 2018 , dated 29.8.2018.] of registration
30
Revocation of cancellation of registration
31
Tax invoice
32
Prohibition of unauthorised collection of tax
33
Amount of tax to be indicated in tax invoice and other documents
34
Credit and debit notes
35
Accounts and other records
36
Period of retention of accounts
37
Furnishing details of outward supplies
38
Furnishing details of inward supplies
39
Furnishing of returns
40
First return
41
Claim of input tax credit and provisional acceptance thereof
42
Matching, reversal and reclaim of input tax credit
43
Matching, reversal and reclaim of reduction in output tax liability
43A
[ Procedure for furnishing return and availing input tax credit. [Inserted by Act No. 31 of 2018 , dated 29.8.2018.]
44
Annual return
45
Final return
46
Notice to return defaulters
47
Levy of late fee
48
Goods and services tax practitioners
49
Payment of tax, interest, penalty and other amounts
49A
[ Utilisation of input tax credit subject to certain conditions. [Inserted by Act No. 31 of 2018 , dated 29.8.2018.]
49B
Order of utilisation of input tax credit
50
Interest on delayed payment of tax
51
Tax deduction at source
52
Collection of tax at source
53
Transfer of input tax credit
54
Refund of tax
55
Refund in certain cases
56
Interest on delayed refunds
57
Consumer Welfare Fund
58
Utilisation of Fund
59
Self assessment
60
Provisional assessment
61
Scrutiny of returns
62
Assessment of non-filers of returns
63
Assessment of unregistered persons
64
Summary assessment in certain special cases
65
Audit by tax authorities
66
Special audit
67
Power of inspection, search and seizure
68
Inspection of goods in movement
69
Power to arrest
70
Power to summon persons to give evidence and produce documents
71
Access to business premises
72
Officers to assist proper officers
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
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 wilful misstatement or suppression of facts
75
General provisions relating to determination of tax
76
Tax collected but not paid to Government
77
Tax wrongfully collected and paid to Central Government or State Government
78
Initiation of recovery proceedings
79
Recovery of tax
80
Payment of tax and other amount in instalments
81
Transfer of property to be void in certain cases
82
Tax to be first charge on property
83
Provisional attachment to protect revenue in certain cases
84
Continuation and validation of certain recovery proceedings
85
Liability in case of transfer of business
86
Liability of agent and principal
87
Liability in case of amalgamation or merger of companies
88
Liability in case of company in liquidation
89
Liability of directors of private company
90
Liability of partners of firm to pay tax
91
Liability of guardians, trustees, etc
92
Liability of Court of Wards, etc
93
Special provisions regarding liability to pay tax, interest or penalty in certain cases
94
Liability in other cases
95
Definitions
96
Authority for advance ruling
97
Application for advance ruling
98
Procedure on receipt of application
99
Appellate Authority for Advance Ruling
100
Appeal to Appellate Authority
101
Orders of Appellate Authority
102
Rectification of advance ruling
103
Applicability of advance ruling
104
Advance ruling to be void in certain circumstances
105
Powers of Authority and Appellate Authority
106
Procedure of Authority and Appellate Authority
107
Appeals to Appellate Authority
108
Powers of Revisional Authority
109
Constitution of Appellate Tribunal and Benches thereof
110
President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc
111
Procedure before Appellate Tribunal
112
Appeals to Appellate Tribunal
113
Orders of Appellate Tribunal
114
Financial and administrative powers of President
115
Interest on refund of amount paid for admission of appeal
116
Appearance by authorised representative
117
Appeal to High Court
118
Appeal to Supreme Court
119
Sums due to be paid notwithstanding appeal, etc
120
Appeal not to be filed in certain cases
121
Non-appealable decisions and orders
122
Penalty for certain offences
123
Penalty for failure to furnish information return
124
Fine for failure to furnish statistics
125
General penalty
126
General disciplines related to penalty
127
Power to impose penalty in certain cases
128
Power to waive penalty or fee or both
129
Detention, seizure and release of goods and conveyances in transit
130
Confiscation of goods or conveyances and levy of penalty
131
Confiscation or penalty not to interfere with other punishments
132
Punishment for certain offences
133
Liability of officers and certain other persons
134
Cognizance of offences
135
Presumption of culpable mental state
136
Relevancy of statements under certain circumstances
137
Offences by companies
138
Compounding of offences
139
Migration of existing taxpayers
140
Transitional arrangements for input tax credit
141
Transitional provisions relating to job work
142
Miscellaneous transitional provisions
143
Job work procedure
144
Presumption as to documents in certain cases
145
Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence
146
Common Portal
147
Deemed exports
148
Special procedure for certain processes
149
Goods and services tax compliance rating
150
Obligation to furnish information return
151
Power to collect statistics
152
Bar on disclosure of information
153
Taking assistance from an expert
154
Power to take samples
155
Burden of proof
156
Persons deemed to be public servants
157
Protection of action taken under this Act
158
Disclosure of information by a public servant
159
Publication of information in respect of persons in certain cases
160
Assessment proceedings, etc., not to be invalid on certain grounds
161
Rectification of errors apparent on the face of record
162
Bar on jurisdiction of civil courts
163
Levy of fee
164
Power of Government to make rules
165
Power to make regulations
166
Laying of rules, regulations and notifications
167
Delegation of powers
168
Power to issue instructions or directions
169
Service of notice in certain circumstances
170
Rounding off of tax, etc
171
Anti profiteering measure
172
Removal of difficulties
173
Amendment of Act 32 of 1994
174
Repeal and saving
