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Central Goods and Services Tax Act, 2017
Chapter I: Preliminary
Chapter II: Administration
Chapter III: Levy and Collection of Ta
Chapter IV: Time and Value of 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
Chapter VIII: Accounts and Records
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 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
Chapter XI: Refunds
Chapter XII: Assessment
Chapter XIII: Audit
Chapter XIV: Inspection, Search, Seizure and Arrest
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 wilful-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 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 Penalitis
- 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
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 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 take 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 Act 32 of 1994
- Section 174: Repeal and saving
Notes
No notes found related to Central Goods and Services Tax Act, 2017.
Central Goods and Services Tax Act, 2017
Act Information
# Chapters: 21
# Sections: 174
* Only for reference.
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act (544 )
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goods (380 )
tax (300 )
may (281 )
person (234 )
services (232 )
provisions (198 )
date (188 )
order (177 )
provided (175 )
supply (173 )
amount (167 )
sub (165 )
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appeal (159 )
state (153 )
time (146 )
period (131 )