Section List

12/2017 - The Central Goods and Services Tax Act, 2017 ▶

Act Number: 12

Act Name: The Central Goods and Services Tax Act, 2017

Year: 2017

Enactment Date: 2017-04-12

Long Title: An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Central Government and for matters connected therewith or incidental thereto.

Ministry: Ministry of Finance

Department: Department of Revenue

Section Number	Title	Actions
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	Communication of details of inward supplies and input tax credit.
39	Furnishing of returns.
40	First return.
41	Availment of input tax credit.
42	Omitted.
43	Omitted.
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 stores.
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.
49A	Utilisation of input tax credit subject to certain conditions.
49B	Order of utilisation of input tax credit.
31A	Facility of digital payment to recipient.
53A	Transfer of certain amounts.
43A	Omitted.
101A	Constitution of National Appellate Authority for Advance Ruling.
101B	Appeal to National Appellate Authority.
101C	Order of National Appellate Authority.
168A	Power of Government to extend time limit in special circumstances.