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Central Goods and Services (CGST) ACT, 2017

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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
OFFENCES AND PENALTIES

66. Offences and penalties
67. General penalty
68. General disciplines related to penalty
69. Detention of goods and conveyances, and levy of penalty
70. Confiscation of goods and levy of penalty
71. Confiscation of conveyances
72. Confiscation or penalty not to interfere with other punishments

CHAPTER– XVII
PROSECUTION AND COMPOUNDING OF OFFENCES

73. Prosecution
74. Cognizance of offences
75. Presumption of culpable mental state
76. Relevancy of statements under certain circumstances
77. Offences by companies and certain other persons
78. Compounding of offences

 

CHAPTER–XVIII
APPEALS

79. Appeals to First Appellate Authority
80. Left Blank
81. Constitution of the National Appellate Tribunal
82. Appeals to the Appellate Tribunal
83. Orders of Appellate Tribunal

 

 

CHAPTER– XIX
ADVANCE RULING

94. Definitions
95. Authority for Advance Ruling
96. Appellate Authority for Advance Ruling
97. Application for advance ruling
98. Procedure on receipt of application
99. Appeal to the Appellate Authority
100. Orders of Appellate Authority
101. Rectification of advance ruling
102. Applicability of advance ruling
103. Advance ruling to be void in certain circumstances
104. Powers of the Authority and Appellate Authority
105. Procedure of the Authority and Appellate Authority

CHAPTER- XXII
LIABILITY TO PAY IN CERTAIN CASES

108. Liability in case of transfer of business
109. Liability in case of amalgamation/merger of companies
110. Liability in case of company in liquidation
111. Liability of partners of firm to pay tax
112. Liability of guardians, trustees etc
113. Liability of Court of Wards etc.
114. Special provision regarding liability to pay tax in certain cases
115. Liability in other cases

CHAPTER– XVIII
APPEALS AND REVISION

79. Appeals to First Appellate Authority
80. Revisional powers of Commissioner
81. Constitution of the National Appellate Tribunal
82. Appeals to the Appellate Tribunal
83. Orders of Appellate Tribunal
84. Procedure of Appellate Tribunal
85. Interest on delayed refund of pre-deposit
86. Appearance by authorised representative
87. Appeal to the High Court
88. Appeal to the Supreme Court
89. Hearing before Supreme Court
90. Sums due to be paid notwithstanding appeal etc
91. Exclusion of time taken for copy
92. Appeal not to be filed in certain cases
93. Non appealable decisions and orders

CHAPTER– XX
TRANSITIONAL PROVISIONS

 

142. Miscellaneous Transitional Provisions>>

CHAPTER– XXI
PRESUMPTION AS TO DOCUMENTS

106. Presumption as to documents in certain cases
107. Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence

 

 

CHAPTER– XXV
TRANSITIONAL PROVISIONS

141. General provisions

143. Amount of CENVAT credit carried forward in a return to be allowed as input tax credit
144. Unavailed cenvat credit on capital goods, not carried forward in a return, to be allowed in certain situations
145. Credit of eligible duties and taxes in respect of inputs held in stock to be allowed in certain situations
146. Credit of eligible duties and taxes on inputs held in stock to be allowed to a taxable person switching over from composition scheme
147. Amount payable in the event of a taxable person switching over to composition scheme
148. Exempted goods returned to the place of business on or after the appointed day
149. Duty paid goods returned to the place of business on or after the appointed day
150. Inputs removed for job work and returned on or after the appointed day
151. Semi-finished goods removed for job work and returned on or after the appointed day
152. Finished goods removed for carrying out certain processes and returned on or after the appointed day
153. Issue of supplementary invoices, debit or credit notes where price is revised in pursuance of a contract
154. Pending refund claims to be disposed of under earlier law
155. Claim of cenvat credit to be disposed of under the earlier law
156. Finalization of proceedings relating to output duty liability
157. Treatment of the amount recovered or refunded in pursuance of assessment or adjudication proceedings
158. Treatment of the amount recovered or refunded pursuant to revision of returns
159. Treatment of long term construction / works contracts
160. Progressive or periodic supply of goods or services
161. Treatment of retention payments
162. Credit distribution of service tax by ISD
162A.Tax paid on goods lying with agents to be allowed as credit
162B. Tax paid on capital goods lying with agents to be allowed as credit
162C. Treatment of branch transfers
162D. Goods sent on approval basis returned on or after the appointed day
162 E. Deduction of tax source

CHAPTER– XXIII
MISCELLANEOUS PROVISIONS

116. GST compliance rating
117. Obligation to furnish information return
118. Penalty for failure to furnish information return
119. Power to collect statistics
120. Disclosure of information required under section 119
121. Test purchase of goods and/or services
122. Drawal of samples
123. Burden of Proof
124. Persons discharging functions under the Act shall be deemed to be public servants
125. Indemnity
126. Disclosure of information by a public servant
127. Publication of information respecting persons in certain cases
128. Assessment proceedings, etc. not to be invalid on certain grounds
129. Rectification of mistakes or errors apparent from record
130. Bar of jurisdiction of civil courts
131. Levy of fees
132. Power of Central (or State) Government to make rules
132A. General power to make Regulations
133. Delegation of powers
134. Instructions to GST Officers
135. Removal of difficulties
136. Service of Notice in certain circumstances
137. Rounding off of tax etc
138. Effect of amendments, etc., of rules, notifications or orders
139. Publication of rules and notifications and laying of rules before Parliament / State Legislature

CHAPTER– XXIV
REPEAL AND SAVING

140. Repeal and saving

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 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 Act

Section 174 : Repeal and saving