Central Goods And Services Tax Act, 2017

Chapter: I
PRELIMINARY
Section 1	:	Short title, extent and commencement.
Section 2	:	Definitions.
Chapter: II
ADMINISTRATION
Section 3	:	Officers under this Act.
Section 4	:	Appointment of officers.
Section 5	:	Powers of officers.
Section 6	:	Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances.
Chapter: III
LEVY AND COLLECTION OF TAX
Section 7	:	Scope of supply.
Section 8	:	Tax liability on composite and mixed supplies.
Section 9	:	Levy and collection.
Section 10	:	Composition levy.
Section 11	:	Power to grant exemption from tax.
Section 11A	:	Power not to recover Goods and Services Tax not levied or short-levied as a result of general practice
Chapter: IV
TIME AND VALUE OF SUPPLY
Section 12	:	Time of supply of goods.
Section 13	:	Time of supply of services.
Section 14	:	Change in rate of tax in respect of supply of goods or services.
Section 15	:	Value of taxable 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
Section 31	:	Tax invoice
Section 31A	:	Facility of digital payment to recipient.
Section 32	:	Prohibition of unauthorised collection of tax.
Section 33	:	Amount of tax to be indicated in tax invoice and other documents.
Section 34	:	Credit and debit notes.
Chapter: VIII
ACCOUNTS AND RECORDS
Section 35	:	Accounts and other records.
Section 36	:	Period of retention of accounts.
Chapter: IX
RETURNS
Section 37	:	Furnishing details of outward supplies.
Section 38	:	Communication of details of inward supplies and input tax credit
Section 39	:	Furnishing of returns.
Section 40	:	First return.
Section 41	:	Availment of input tax credit
Section 42	:	Omitted
Section 43	:	Omitted
Section 43A	:	Omitted
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
Section 49	:	Payment of tax, interest, penalty and other amounts.
Section 49A	:	Utilisation of input tax credit subject to certain conditions
Section 49B	:	Order of utilisation of input tax credit.
Section 50	:	Interest on delayed payment of tax.
Section 51	:	Tax deduction at source.
Section 52	:	Collection of tax at source.
Section 53	:	Transfer of input tax credit.
Section 53A	:	Transfer of certain amounts
Chapter: XI
REFUNDS
Section 54	:	Refund of tax.
Section 55	:	Refund in certain cases.
Section 56	:	Interest on delayed refunds.
Section 57	:	Consumer Welfare Fund.
Section 58	:	Utilisation of Fund.
Chapter: XII
ASSESSMENT
Section 59	:	Self-assessment.
Section 60	:	Provisional assessment.
Section 61	:	Scrutiny of returns.
Section 62	:	Assessment of non-filers of returns.
Section 63	:	Assessment of unregistered persons.
Section 64	:	Summary assessment in certain special cases.
Chapter: XIII
AUDIT
Section 65	:	Audit by tax authorities.
Section 66	:	Special audit.
Chapter: XIV
INSPECTION, SEARCH, SEIZURE AND ARREST
Section 67	:	Power of inspection, search and seizure.
Section 68	:	Inspection of goods in movement.
Section 69	:	Power to arrest.
Section 70	:	Power to summon persons to give evidence and produce documents.
Section 71	:	Access to business premises.
Section 72	:	Officers to assist proper officers.
Chapter: XV
DEMANDS AND RECOVERY
Section 73	:	Determination of tax, pertaining to the period up to Financial Year 2023-24, 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, pertaining to the period up to Financial Year 2023-24, not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilfull-misstatement or suppression of facts.
Section 74A	:	Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason pertaining to Financial Year 2024-25 onward
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 101A	:	Constitution of National Appellate Authority for Advance Ruling
Section 101B	:	Appeal to National Appellate Authority
Section 101C	:	Order of National 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 PENALTIES
Section 122	:	Penalty for certain offences.
Section 122A	:	Penalty for failure to register certain machines used in manufacture of goods as per special procedure
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 128A	:	Waiver of interest or penalty or both relating to demands raised under section 73, for certain tax periods
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
Section 139	:	Migration of existing taxpayers.
Section 140	:	Transitional arrangements for input tax credit.
Section 141	:	Transitional provisions relating to job work.
Section 142	:	Miscellaneous 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 call for information
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 158A	:	Consent based sharing of information furnished by taxable person
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 168A	:	Power of Government to extend time limit in special circumstances
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.
SCHEDULES
SCHEDULE 01	:	ACTIVITIES TO BE TREATED AS SUPPLY EVEN IF MADE WITHOUT CONSIDERATION
SCHEDULE 02	:	ACTIVITIES OR TRANSACTIONS TO BE TREATED AS SUPPLY OF GOODS OR SUPPLY OF SERVICES
SCHEDULE 03	:	ACTIVITIES OR TRANSACTIONS WHICH SHALL BE TREATED NEITHER AS A SUPPLY OF GOODS NOR A SUPPLY OF SERVICES
Notes on clauses
Notes	:	Notes on clauses
MEMORANDUM
MEMO	:	MEMORANDUM