Central Goods & Service Tax Act 2017 (CGST Act)

The Central Goods and Service Tax Act, 2017 

No. 12 of 2017

An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Central Government and for matters connected therewith or incidental thereto.

BE it enacted by Parliament in the Sixty-eighth Year of the Republic of India as follows:—

CHAPTER-I (Preliminary)

Section 1: Short Title, Extent & 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 Tax Rate on 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 (ITC)
Section 17: Apportionment of Credit and Blocked Credits
Section 18: Availability of Credit in Special Circumstances
Section 19: Taking ITC for Inputs/ Capital Goods sent for Job Work
Section 20: Manner of Distribution of Credit (ITC) by Input Service Distributor
Section 21: Manner of Recovery of Credit (ITC) 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 for Registration of Casual and Non-resident Taxable Person
Section 28: Amendment of Registration
Section 29: Cancellation of Registration
Section 30: Revocation of Cancellation of Registration

CHAPTER-VII (Tax Invoice, Credit and Debit Notes)

Section 31: Tax Invoice
Section 32: Prohibition of Unauthorised Collection of Tax
Section 33: Tax Amount to be indicated in Tax Invoice and Other Documents
Section 34: Credit and Debit Notes

CHAPTER-VIII (Accounts and Records)

Section 35: Maintaining Accounts and Other Records
Section 36: Period for Retention of Accounts

CHAPTER-IX (Returns)

Section 37: Furnishing Details of Outward Supplies in Returns
Section 38: Furnishing Details of Inward Supplies in Returns
Section 39: Furnishing of Returns
Section 40: Furnishing First Return
Section 41: Claim of ITC in Returns and Provisional Acceptance
Section 42: Matching, Reversal and Reclaim of Input Tax Credit (ITC)
Section 43: Matching, Reversal and Reclaim of Reduction in Output Tax Liability
Section 44: Furnishing Annual Return
Section 45: Furnishing Final Return
Section 46: Notice to Return Defaulters
Section 47: Levy of Late Fee for delay in Furnishing Return, Details, etc.
Section 48: Good and Service Tax Practitioners

CHAPTER-X (Payment of Tax)

Section 49: Payment of Tax, Interest, Penalty and Other Amounts
Section 50: Interest on Delayed Payment of Tax
Section 51: Tax Deduction at Source (TDS)
Section 52: Tax Collection at Source (TCS)
Section 53: Transfer of Input Tax Credit (ITC)

CHAPTER-XI (Refunds)

Section 54: Refund of Tax
Section 55: Refund of Tax in Certain Cases
Section 56: Interest on Delayed Refunds
Section 57: Consumer Welfare Fund
Section 58: Utilisation of Consumer Welfare Fund

CHAPTER-XII (Assessment)

Section 59: Self Assessment of Taxes Payable
Section 60: Provisional Assessment Order
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/ 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/ Short Paid or Erroneously Refunded
Section 74: Determination of Tax Not/ Short Paid or Erroneously Refunded
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/ State Government
Section 78: Initiation of Recovery Proceedings
Section 79: Recovery of Tax
Section 80: Payment of Tax and Other Amount in Installments
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 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
Section 94: Liability in Other Cases

CHAPTER-XVII (Advance Ruling)

Section 95: Advance Ruling – Definitions
Section 96: Authority for Advance Ruling
Section 97: Application for Advance Ruling
Section 98: Procedure on Receipt of Application for Advance Ruling
Section 99: Appellate Authority for Advance Ruling
Section 100: Appeal to Appellate Authority for Advance Ruling
Section 101: Orders of Appellate Authority for Advance Ruling
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 and Appellate Authority for Advance Ruling
Section 106: Procedure of Authority and Appellate Authority for Advance Ruling

CHAPTER-XVIII (Appeals and Revision)

Section 107: Appeals to Appellate Authority
Section 108: Powers of Revisional/ Appellate Authority
Section 109: Constitution of Appellate Tribunal and Benches thereof
Section 110: President and Members of Appellate Tribunal
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, 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 (Transitional Provisions)
Section 140: Transitional Arrangements for Input Tax Credit (ITC)
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, Fax, Photocopies, Printouts as Documents/ Evidence
Section 146: Common Portal
Section 147: Deemed Exports
Section 148: Special Procedure for Certain Processes
Section 149: Goods and Services Tax (GST) Compliance Rating
Section 150: Obligation to Furnish Information Return
Section 151: Power to Collect Statistics
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 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 Finance Act 32 of 1994
Section 174: Repeal and Saving

SCHEDULES

Schedule I: Activities to be treated as Supply even if made Without Consideration
Schedule II: Activities to be treated as Supply of Goods or Services
Schedule III: Activities/ Transactions which shall not be treated as Supply of Goods or Services