Central Goods and Services Tax Act, 2017

§ 1 Short title, extent and commencement

§ 2 Definitions

§ 3 Officers under this Act

§ 4 Appointment of officers

§ 5 Powers of officers

§ 6 Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances

§ 7 Scope of supply

§ 8 Tax liability on composite and mixed supplies

§ 9 Levy and collection

§ 10 Composition levy

§ 11 Power to grant exemption from tax

§ 12 Time of supply of goods

§ 13 Time of supply of services

§ 14 Change in rate of tax in respect of supply of goods or services

§ 15 Value of taxable supply

§ 16 Eligibility and conditions for taking input tax credit

§ 17 Apportionment of credit and blocked credits

§ 18 Availability of credit in special circumstances

§ 19 Taking input tax credit in respect of inputs and capital goods sent for job work

§ 20 Manner of distribution of credit by Input Service Distributor

§ 21 Manner of recovery of credit distributed in excess

§ 22 Persons liable for registration

§ 23 Persons not liable for registration

§ 24 Compulsory registration in certain cases

§ 25 Procedure for registration

§ 26 Deemed registration

§ 27 Special provisions relating to casual taxable person and non-resident taxable person

§ 28 Amendment of registration

§ 29 Cancellation or suspension of registration

§ 30 Revocation of cancellation of registration

§ 31 Tax invoice

§ 32 Prohibition of unauthorised collection of tax

§ 33 Amount of tax to be indicated in tax invoice and other documents

§ 34 Credit and debit notes

§ 35 Accounts and other records

§ 36 Period of retention of accounts

§ 37 Furnishing details of outward supplies

§ 38 Furnishing details of inward supplies

§ 39 Furnishing of returns

§ 40 First return

§ 41 Claim of input tax credit and provisional acceptance thereof

§ 42 Matching, reversal and reclaim of input tax credit

§ 43 Matching, reversal and reclaim of reduction in output tax liability

§ 44 Annual return

§ 45 Final return

§ 46 Notice to return defaulters

§ 47 Levy of late fee

§ 48 Goods and services tax practitioners

§ 49 Payment of tax, interest, penalty and other amounts

§ 50 Interest on delayed payment of tax

§ 51 Tax deductions at source

§ 52 Collection of tax at source

§ 53 Transfer of input tax credit

§ 54 Refund of tax

§ 55 Refund in certain cases

§ 56 Interest on delayed refunds

§ 57 Consumer Welfare Fund

§ 58 Utilisation of Fund

§ 59 Self-assessment

§ 60 Provisional assessment

§ 61 Scrutiny of returns

§ 62 Assessment of non-filers of returns

§ 63 Assessment of unregistered persons

§ 64 Summary assessment in certain special cases

§ 65 Audit by tax authorities

§ 66 Special audit

§ 67 Power of inspection, search and seizure

§ 68 Inspection of goods in movement

§ 69 Power to arrest

§ 70 Power to summon persons to give evidence and produce documents

§ 71 Access to business premises

§ 72 Officers to assist proper officers

§ 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

§ 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

§ 75 General provisions relating to determination of tax

§ 76 Tax collected but not paid to Government

§ 77 Tax wrongfully collected and paid to Central Government or State Government

§ 78 Initiation of recovery proceedings

§ 79 Recovery of tax

§ 80 Payment of tax and other amount in instalments

§ 81 Transfer of property to be void in certain cases

§ 82 Tax to be first charge on property

§ 83 Provisional attachment to protect revenue in certain cases

§ 84 Continuation and validation of certain recovery proceedings

§ 85 Liability in case of transfer of business

§ 86 Liability of agent and principal

§ 87 Liability in case of amalgamation or merger of companies

§ 88 Liability in case of company in liquidation

§ 89 Liability of directors of private company

§ 90 Liability of partners of firm to pay tax

§ 91 Liability of guardians, trustees, etc.

§ 92 Liability of Court of Wards, etc.

§ 93 Special provisions regarding liability to pay tax, interest or penalty in certain cases

§ 94 Liability in other cases

§ 95 Definitions

§ 96 Authority for advance ruling

§ 97 Application for advance ruling

§ 98 Procedure on receipt of application

§ 99 Appellate Authority for Advance Ruling

§ 100 Appeal to Appellate Authority

§ 101 Orders of Appellate Authority

§ 102 Rectification of advance ruling

§ 103 Applicability of advance ruling

§ 104 Advance ruling to be void in certain circumstances

§ 105 Powers of Authority, Appellate Authority and National Appellate Authority

§ 106 Procedure of Authority, Appellate Authority and National Appellate Authority

§ 107 Appeals to Appellate Authority

§ 108 Powers of Revisional Authority

§ 109 Constitution of Appellate Tribunal and Benches thereof

§ 110 President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc.

§ 111 Procedure before Appellate Tribunal

§ 112 Appeals to Appellate Tribunal

§ 113 Orders of Appellate Tribunal

§ 114 Financial and administrative powers of President

§ 115 Interest on refund of amount paid for admission of appeal

§ 116 Appearance by authorised representative

§ 117 Appeal to High Court

§ 118 Appeal to Supreme Court

§ 119 Sums due to be paid notwithstanding appeal, etc.

§ 120 Appeal not to be filed in certain cases

§ 121 Non-appealable decisions and orders

§ 122 Penalty for certain offences

§ 123 Penalty for failure to furnish information return

§ 124 Fine for failure to furnish statistics

§ 125 General penalty

§ 126 General disciplines related to penalty

§ 127 Power to impose penalty in certain cases

§ 128 Power to waive penalty or fee or both

§ 129 Detention, seizure and release of goods and conveyances in transit

§ 130 Confiscation of goods or conveyances and levy of penalty

§ 131 Confiscation or penalty not to interfere with other punishments

§ 132 Punishment for certain offences

§ 133 Liability of officers and certain other persons

§ 134 Cognizance of offences

§ 135 Presumption of culpable mental state

§ 136 Relevancy of statements under certain circumstances

§ 137 Offences by companies

§ 138 Compounding of offences

§ 139 Migration of existing taxpayers

§ 140 Transitional arrangements for input tax credit

§ 141 Transitional provisions relating to job work

§ 142 Miscellaneous transitional provisions

§ 143 Job work procedure

§ 144 Presumption as to documents in certain cases

§ 145 Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence

§ 146 Common Portal

§ 147 Deemed exports

§ 148 Special procedure for certain processes

§ 149 Goods and services tax compliance rating

§ 150 Obligation to furnish information return

§ 151 Power to collect statistics

§ 152 Bar on disclosure of information

§ 153 Taking assistance from an expert

§ 154 Power to take samples

§ 155 Burden of proof

§ 156 Persons deemed to be public servants

§ 157 Protection of action take under this Act

§ 158 Disclosure of information by a public servant

§ 159 Publication of information in respect of persons in certain cases

§ 160 Assessment proceedings, etc., not to be invalid on certain grounds

§ 161 Rectification of errors apparent on the face of record

§ 162 Bar on jurisdiction of civil courts

§ 163 Levy of fee

§ 164 Power of Government to make rules

§ 165 Power to make regulations

§ 166 Laying of rules, regulations and notifications

§ 167 Delegation of powers

§ 168 Power to issue instructions or directions

§ 169 Service of notice in certain circumstances

§ 170 Rounding off of tax, etc.

§ 171 Anti-profiteering measure

§ 172 Removal of difficulties

§ 173 Amendment of Act 32 of 1994

§ 174 Repeal and saving