The CENTRAL GOODS AND SERVICES TAX ACT, 2017 (Last Updated on 17th June 2020)

PRELIMINARY

Section 1 — Short title, extent and commencement.

(1) This Act may be called the Central Goods and Services Tax Act, 2017.

(2) It extends to the whole of India [Omitted] .

(3) It shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint:

Provided that different dates may be appointed for different provisions of this Act and any reference in any such provision to the commencement of this Act shall be construed as a reference to the coming into force of that provision.

Browse all 179 sections
  1. 1.Short title, extent and commencement.
  2. 2.Definitions.
  3. 3.Officers under this Act.
  4. 4.Appointment of officers.
  5. 5.Powers of officers.
  6. 6.Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances.
  7. 7.Scope of supply.
  8. 8.Tax liability on composite and mixed supplies.
  9. 9.Levy and collection.
  10. 10.Composition levy.
  11. 11.Power to grant exemption from tax.
  12. 12.Time of supply of goods.
  13. 13.Time of supply of services.
  14. 14.Change in rate of tax in respect of supply of goods or services.
  15. 15.Value of taxable supply.
  16. 16.Eligibility and conditions for taking input tax credit.
  17. 17.Apportionment of credit and blocked credits.
  18. 18.Availability of credit in special circumstances.
  19. 19.Taking input tax credit in respect of inputs and capital goods sent for job work.
  20. 20.Manner of distribution of credit by Input Service Distributor.
  21. 21.Manner of recovery of credit distributed in excess.
  22. 22.Persons liable for registration.
  23. 23.Persons not liable for registration.
  24. 24.Compulsory registration in certain cases.
  25. 25.Procedure for registration.
  26. 26.Deemed registration.
  27. 27.Special provisions relating to casual taxable person and non-resident taxable person.
  28. 28.Amendment of registration.
  29. 29.Cancellation or suspension of registration.
  30. 30.Revocation of cancellation of registration.
  31. 31.Tax invoice.
  32. 32.Prohibition of unauthorised collection of tax.
  33. 33.Amount of tax to be indicated in tax invoice and other documents.
  34. 34.Credit and debit notes.
  35. 35.Accounts and other records.
  36. 36.Period of retention of accounts.
  37. 37.Furnishing details of outward supplies.
  38. 38.Furnishing details of inward supplies.
  39. 39.Furnishing of returns.
  40. 40.First return.
  41. 41.Claim of input tax credit and provisional acceptance thereof.
  42. 42.Matching, reversal and reclaim of input tax credit.
  43. 43.Matching, reversal and reclaim of reduction in output tax liability.
  44. 44.Annual return.
  45. 45.Final return.
  46. 46.Notice to return defaulters.
  47. 47.Levy of late fee.
  48. 48.Goods and services tax practitioners.
  49. 49.Payment of tax, interest, penalty and other amounts.
  50. 49A.Utilisation of input tax credit subject to certain conditions.
  51. 49B.Order of utilisation of input tax credit.
  52. 50.Interest on delayed payment of tax.
  53. 51.Tax deductions at source.
  54. 52.Collection of tax at source.
  55. 53.Transfer of input tax credit.
  56. 54.Refund of tax.
  57. 55.Refund in certain cases.
  58. 56.Interest on delayed refunds.
  59. 57.Consumer Welfare Fund.
  60. 58.Utilisation of Fund.
  61. 59.Self-assessment.
  62. 60.Provisional assessment.
  63. 61.Scrutiny of returns.
  64. 62.Assessment of non-filers of returns.
  65. 63.Assessment of unregistered persons.
  66. 64.Summary assessment in certain special cases.
  67. 65.Audit by tax authorities.
  68. 66.Special audit.
  69. 67.Power of inspection, search and seizure.
  70. 68.Inspection of goods in movement.
  71. 69.Power to arrest.
  72. 70.Power to summon persons to give evidence and produce documents.
  73. 71.Access to business premises.
  74. 72.Officers to assist proper officers.
  75. 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.
  76. 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.
  77. 75.General provisions relating to determination of tax.
  78. 76.Tax collected but not paid to Government.
  79. 77.Tax wrongfully collected and paid to Central Government or State Government.
  80. 78.Initiation of recovery proceedings.
  81. 79.Recovery of tax.
  82. 80.Payment of tax and other amount in instalments.
  83. 81.Transfer of property to be void in certain cases.
  84. 82.Tax to be first charge on property.
  85. 83.Provisional attachment to protect revenue in certain cases.
  86. 84.Continuation and validation of certain recovery proceedings.
  87. 85.Liability in case of transfer of business.
  88. 86.Liability of agent and principal.
  89. 87.Liability in case of amalgamation or merger of companies.
  90. 88.Liability in case of company in liquidation.
  91. 89.Liability of directors of private company.
  92. 90.Liability of partners of firm to pay tax.
  93. 91.Liability of guardians, trustees, etc.
  94. 92.Liability of Court of Wards, etc.
  95. 93.Special provisions regarding liability to pay tax, interest or penalty in certain cases.
  96. 94.Liability in other cases.
  97. 95.Definitions.
  98. 96.Authority for advance ruling.
  99. 97.Application for advance ruling.
  100. 98.Procedure on receipt of application.
  101. 99.Appellate Authority for Advance Ruling.
  102. 100.Appeal to Appellate Authority.
  103. 101.Orders of Appellate Authority.
  104. 102.Rectification of advance ruling.
  105. 103.Applicability of advance ruling.
  106. 104.Advance ruling to be void in certain circumstances.
  107. 105.Powers of Authority and Appellate Authority.
  108. 106.Procedure of Authority and Appellate Authority.
  109. 107.Appeals to Appellate Authority.
  110. 108.Powers of Revisional Authority.
  111. 109.Constitution of Appellate Tribunal and Benches thereof.
  112. 110.President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc.
  113. 111.Procedure before Appellate Tribunal.
  114. 112.Appeals to Appellate Tribunal.
  115. 113.Orders of Appellate Tribunal.
  116. 114.Financial and administrative powers of President.
  117. 115.Interest on refund of amount paid for admission of appeal.
  118. 116.Appearance by authorised representative.
  119. 117.Appeal to High Court.
  120. 118.Appeal to Supreme Court.
  121. 119.Sums due to be paid notwithstanding appeal, etc.
  122. 120.Appeal not to be filed in certain cases.
  123. 121.Non-appealable decisions and orders.
  124. 122.Penalty for certain offences.
  125. 123.Penalty for failure to furnish information return.
  126. 124.Fine for failure to furnish statistics.
  127. 125.General penalty.
  128. 126.General disciplines related to penalty.
  129. 127.Power to impose penalty in certain cases.
  130. 128.Power to waive penalty or fee or both.
  131. 129.Detention, seizure and release of goods and conveyances in transit.
  132. 130.Confiscation of goods or conveyances and levy of penalty.
  133. 131.Confiscation or penalty not to interfere with other punishments.
  134. 132.Punishment for certain offences.
  135. 133.Liability of officers and certain other persons.
  136. 134.Cognizance of offences.
  137. 135.Presumption of culpable mental state.
  138. 136.Relevancy of statements under certain circumstances.
  139. 137.Offences by companies.
  140. 138.Compounding of offences.
  141. 139.Migration of existing taxpayers.
  142. 140.Transitional arrangements for input tax credit.
  143. 141.Transitional provisions relating to job work.
  144. 142.Miscellaneous transitional provisions.
  145. 143.Job work procedure.
  146. 144.Presumption as to documents in certain cases.
  147. 145.Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence.
  148. 146.Common Portal.
  149. 147.Deemed exports.
  150. 148.Special procedure for certain processes.
  151. 149.Goods and services tax compliance rating.
  152. 150.Obligation to furnish information return.
  153. 151.Power to collect statistics.
  154. 152.Bar on disclosure of information.
  155. 153.Taking assistance from an expert.
  156. 154.Power to take samples.
  157. 155.Burden of proof.
  158. 156.Persons deemed to be public servants.
  159. 157.Protection of action take under this Act.
  160. 158.Disclosure of information by a public servant.
  161. 159.Publication of information in respect of persons in certain cases.
  162. 160.Assessment proceedings, etc., not to be invalid on certain grounds.
  163. 161.Rectification of errors apparent on the face of record.
  164. 162.Bar on jurisdiction of civil courts.
  165. 163.Levy of fee.
  166. 164.Power of Government to make rules.
  167. 165.Power to make regulations.
  168. 166.Laying of rules, regulations and notifications.
  169. 167.Delegation of powers.
  170. 168.Power to issue instructions or directions.
  171. 169.Service of notice in certain circumstances.
  172. 170.Rounding off of tax, etc.
  173. 171.Anti-profiteering measure.
  174. 172.Removal of difficulties.
  175. 173.Amendment of Act 32 of 1994.
  176. 174.Repeal and saving.
  177. SCH-SCHEDULE I.SCHEDULE I
  178. SCH-SCHEDULE II.SCHEDULE II
  179. SCH-SCHEDULE III.SCHEDULE III