Central Goods and Services Act 2017 – CGST ACT

SECTION 1	Short title, extent and commencement
SECTION 2	Definitions
SECTION 3	Officers under this Act
SECTION 4	Appointment of Officers
SECTION 5	Powers of officers under GST
SECTION 6	Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances
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
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
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
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 1[or suspension] of registration
SECTION 30	Revocation of cancellation of registration
SECTION 31	Tax invoice
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
SECTION 35	Accounts and other records
SECTION 36	Period of retention of accounts
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
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.
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
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
SECTION 65	Audit by tax authorities.
SECTION 66	Special audit
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
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 utilised 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
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
SECTION 95	Definitions of Advance Ruling
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 and Appellate Authority
SECTION 106	Procedure of Authority and Appellate Authority
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
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 offence
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
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 direction
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	Antiprofiteering measure
SECTION 172	Removal of difficulties
SECTION 173	Amendment of Act 32 of 1994
SECTION 174	Repeal and saving.
SCHEDULE I	ACTIVITIES TO BE TREATED AS SUPPLY EVEN IF MADE WITHOUT CONSIDERATION
SCHEDULE II	ACTIVITIES 1 [OR TRANSACTIONS] TO BE TREATED AS SUPPLY OF GOODS OR SUPPLY OF SERVICES
SCHEDULE III	ACTIVITIES OR TRANSACTIONS WHICH SHALL BE TREATED NEITHER AS A SUPPLY OF GOODS NOR A SUPPLY OF SERVICES

CA Bhuvnesh Goyal Partner

CA Bhuvnesh Goyal is a Chartered Accountant with expertise in taxation, finance, and business compliance. He shares practical insights to help readers navigate complex financial matters with ease.

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