THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 (12 OF 2017)
CHAPTER I
PRELIMINARY
Section – 1 : Short title, extent and commencement
Section – 2 : Definitions
CHAPTER II
ADMINISTRATION
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
CHAPTER III
LEVY AND COLLECTION OF TAX
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
CHAPTER IV
TIME AND VALUE OF SUPPLY
Section – 12 : Time of supply of goods
Section – 13 : Time of supply of services
Section – 14 : Change in rate of tax in respect of supply of goods or services
Section – 15 : Value of taxable supply
CHAPTER V
INPUT TAX CREDIT
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
CHAPTER VI
REGISTRATION
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
CHAPTER VII
TAX INVOICE CREDIT AND DEBIT NOTES
Section – 31 : Tax invoice
Section – 31A : Facility of digital payment to recipient
Section – 32 : Prohibition of unauthorized collection of tax
Section – 33 : Amount of tax to be indicated in tax invoice and other documents
Section – 34 : Credit and debit notes
Chapter VIII
ACCOUNTS AND RECORDS
Section – 35 : Accounts and other records
Section – 36 : Period of retention of accounts
CHAPTER IX
RETURNS
Section – 37 : Furnishing details of outward supplies
Section – 38 : Communication of details of inward supplies and input tax credit
Section – 39 : Furnishing of returns
Section – 40 : First return
Section – 41 : Availment of input tax credit
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
CHAPTER X
PAYMENT OF TAX
Section – 49 : Payment of tax, interest, penalty and other amounts
Section – 49A : Utilisation of input tax credit subject to certain conditions
Section – 49B : Order of utilisation of input tax credit
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 – 53A : Transfer of certain amounts
CHAPTER XI
REFUNDS
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
CHAPTER XII
ASSESSMENT
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
CHAPTER XIII
AUDIT
Section – 65 : Audit by tax authorities
Section – 66 : Special audit
CHAPTER XIV
INSPECTION SEARCH SEIZURE AND ARREST
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 person to give evidence and produce documents
Section – 71 : Access to business premises
Section – 72 : Officers to assist proper officers
CHAPTER XV
DEMANDS AND RECOVERY
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 willful-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 utilized by reason of fraud or any willful-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
CHAPTER XVI
LIABILITY TO PAY IN CERTAIN CASES
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
CHAPTER XVII
ADVANCE RULING
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, Appellate Authority and National Appellate Authority
Section – 106 : Procedure of Authority, Appellate Authority and National Appellate Authority
CHAPTER XVIII
APPEALS AND REVISION
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 : Non-appealable decisions and orders
CHAPTER XIX
OFFENCES AND PENALTIES
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 : Offences by companies
Section – 138 : Compounding of offences
CHAPTER XX
TRANSITIONAL PROVISIONS
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
CHAPTER XXI
MISCELLANEOUS
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 call for information
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 – 158A : Consent based sharing of information furnished by taxable person
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 : Anti-profiteering measure
Section – 172 : Removal of difficulties
Section – 173 : Amendment of Act 32 of 1994
Section – 174 : Repeal and saving
SCHEDULE
Schedule I (See Section 7) : ACTIVITIES TO BE TREATED AS SUPPLY EVEN IF MADE WITHOUT CONSIDERATION
Schedule II (See Section 7) : ACTIVITIES [OR TRANSACTIONS] TO BE TREATED AS SUPPLY OF GOODS ORSUPPLY OF SERVICES
Schedule III (See Section 7): ACTIVITIES OR TRANSACTIONS WHICH SHALL BE TREATED NEITHER AS A SUPPLYOF GOODS NOR A SUPPLY OF SERVICES
REMOVAL OF DIFFICULTY ORDERS
The following removal of difficulty orders have been issued:-
- Order No. 01/2017 dated 13.10.2017
- Order No. 01/2018 dated 11.12.2018
- Order No. 02/2018 dated 31.12.2018
- Order No. 03/2018 dated 31.12.2018
- Order No. 04/2018 dated 31.12.2018
- Order No. 01/2019 dated 01.02.2019
- Order No. 02/2019 dated 01.02.2019
- Order No. 03/2019 dated 08.03.2019
- Order No. 04/2019 dated 29.03.2019
- Order No. 05/2019 dated 23.04.2019
- Order No. 06/2019 dated 28.06.2019
- Order No. 07/2019 dated 26.08.2019
- Order No. 08/2019 dated 14.11.2019
- Order No. 09/2019 dated 03.12.2019
- Order No. 10/2019 dated 26.12.2019
- Order No. 01/2020 dated 25.06.2020