CENTRAL GOODS AND SERVICES TAX ACT, 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 unauthorised 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 : 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.
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 persons 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 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 wilfull-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 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.
SCHEDULES
SCHEDULE 01 [Section 7] : ACTIVITIES TO BE TREATED AS SUPPLY EVEN IF MADE WITHOUT CONSIDERATION
SCHEDULE 02 [Section 7] : ACTIVITIES OR TRANSACTIONS TO BE TREATED AS SUPPLY OF GOODS OR SUPPLY OF SERVICES
SCHEDULE 03 [Section 7] : ACTIVITIES OR TRANSACTIONS WHICH SHALL BE TREATED NEITHER AS A SUPPLY OF GOODS NOR A SUPPLY OF SERVICES