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Central Goods and Services (CGST) ACT, 2017

CENTRAL GOODS AND SERVICES TAX ACT, 2017 -CGST

CHAPTER – I
PRELIMINARY

1. Short title, extent and commencement
2. Definitions

CHAPTER– II
ADMINISTRATION

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

CHAPTER– III
LEVY AND COLLECTION OF TAX

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

CHAPTER- IV
TIME AND VALUE OF SUPPLY

12. Time of supply of goods
13. Time of supply of services>>>
14. Change in rate of tax in respect of supply of services
15. Value of taxable supply>>

CHAPTER– V
INPUT TAX CREDIT

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(ISD)
21. Manner of recovery of credit distributed in excess

CHAPTER– VI
REGISTRATION

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 of registration

30. Revocation of cancellation of registration

CHAPTER – VII
TAX INVOICE, CREDIT AND DEBIT NOTES

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

CHAPTER– VIII
ACCOUNTS AND RECORDS

35. Accounts and other records
36. Period of retention of accounts

CHAPTER– IX
RETURNS

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 re-claim of input tax credit
43. Matching, reversal and re-claim 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 Service Tax Practitioners

CHAPTER– X
PAYMENT OF TAX

49. Payment of tax, interest, penalty, and other amounts
50. Interest on delayed payment of tax
51. Tax deduction at source>>

52. Collection of tax at source
53. Transfer of input tax credit

CHAPTER-XI
REFUNDS

54. Refund of tax>>
55. Refund in certain cases
56. Interest on delayed refunds

57. Consumer Welfare Fund
58. Utilization of the Fund

CHAPTER– XII
ASSESSMENT

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

CHAPTER– XIII
AUDIT

65. Audit by tax authorities>>
66. Special audit

CHAPTER– XIV
INSPECTION, SEARCH, SEIZURE AND ARREST

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

CHAPTER– XV
DEMANDS AND RECOVERY

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 deposited with the Central or a State Government
78. Initiation of recovery of tax

79. Recovery of tax
80. Payment of tax and other amount in installments
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 of certain recovery proceedings.

CHAPTER XVI

LIABILITY TO PAY IN CERTAIN CASES

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

CHAPTER– XIX
ADVANCE RULING

95. Definitions
96. Authority for Advance Ruling
97. Appellate Authority for Advance Ruling
98. Application for advance ruling
99. Procedure on receipt of application
100. Appeal to the 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 the Authority and Appellate Authority
106. Procedure of the Authority and Appellate Authority

CHAPTER XVIII

APPEALS AND REVISION

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
120. Appeal not to be filed in certain cases
121. Non-appealable decisions and orders

CHAPTER XIX: OFFENCES AND PENALTIES

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

CHAPTER XX

TRANSITIONAL PROVISIONS

139. Migration of existing taxpayers
140. Transitional arrangements for input tax credit
141. Transitional provisions relating to job work
142. Miscellaneous transitional provisions

CHAPTER XXI

MISCELLANEOUS

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 taken 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

SCHEDULE-I
SCHEDULE-II
SCHEDULE-III

STATEMENT OF OBJECTS AND REASONS
NOTES ON CLAUSES
FINANCIAL MEMORANDUM
MEMORANDUM REGARDING DELEGATED LEGISLATION

Some provisions from GST Model Law, irrelevant for now

79. Appeals to First Appellate Authority
142. Miscellaneous Transitional Provisions>>

141. General provisions

143. Amount of CENVAT credit carried forward in a return to be allowed as input tax credit