Vidhi Codex

CHHATIISGARH ACT

The Chhattisgarh Goods and Services Tax Act, 2017

Tax2017138 of 177 sections available21 chapters

This Act levies State GST (SGST) on supplies of goods and services within Chhattisgarh, alongside Central GST. It sets out what counts as a supply, how composite and mixed supplies are taxed, the time and value of supply, and the composition scheme for small taxpayers. It also covers input tax credit, registration, returns, assessment, audit, recovery, appeals, offences and penalties.

Start reading →Read full ActSections

Chapter I PRELIMINARY →

  1. 1Short title, extent and commencement
  2. 2Definitions

Chapter II ADMINISTRATION →

  1. 3Officers under this Act
  2. 4Appointment of officers
  3. 5Powers of officers
  4. 6Authorisation of officers of central tax as proper officer in certain circumstances

Chapter III LEVY AND COLLECTION OF TAX →

  1. 7Scope of supply
  2. 8Tax liability on composite and mixed supplies
  3. 9Levy and collection
  4. 10Composition levy
  5. 11Power to grant exemption from tax

Chapter IV TIME AND VALUE OF SUPPLY →

  1. 12Time of supply of goods
  2. 13Time of supply of services
  3. 14Change in rate of tax in respect of supply of goods or services
  4. 15Value of taxable supply

Chapter V INPUT TAX CREDIT →

  1. 21Manner of recovery of credit distributed in excess

Chapter VI REGISTRATION →

  1. 23Persons not liable for registration
  2. 24Compulsory registration in certain cases
  3. 25Procedure for registration
  4. 26Deemed registration
  5. 28Amendment of registration
  6. 29Cancellation of registration
  7. 30Revocation of cancellation of registration

Chapter VII TAX INVOICE, CREDIT AND DEBIT NOTES →

  1. 31Tax invoice
  2. 32Prohibition of unauthorised collection of tax
  3. 33Amount of tax to be indicated in tax invoice and other documents
  4. 34Credit and debit notes

Chapter VIII ACCOUNTS AND RECORDS →

  1. 35Accounts and other records
  2. 36Period of retention of accounts

Chapter IX RETURNS →

  1. 37Furnishing details of outward supplies
  2. 38Furnishing details of inward supplies
  3. 39Furnishing of returns
  4. 40First return
  5. 41Claim of input tax credit and provisional acceptance thereof
  6. 42Matching, reversal and reclaim of input tax credit
  7. 43Matching, reversal and reclaim of reduction in output tax liability
  8. 44Annual return
  9. 45Final return
  10. 46Notice to return defaulters
  11. 47Levy of late fee

Chapter X PAYMENT OF TAX →

  1. 50Interest on delayed payment of tax
  2. 51Tax deduction at source
  3. 52Collection of tax at source
  4. 53Transfer of input tax credit

Chapter XI REFUNDS →

  1. 54Refund of tax
  2. 55Refund in certain cases
  3. 56Interest on delayed refunds
  4. 57Consumer Welfare Fund
  5. 58Utilisation of Fund

Chapter XII ASSESSMENT →

  1. 59Self-assessment
  2. 62Assessment of non-filers of returns
  3. 64Summary assessment in certain special cases

Chapter XIII AUDIT →

  1. 65Audit by tax authorities
  2. 66Special audit

Chapter XIV INSPECTION, SEARCH, SEIZURE AND ARREST →

  1. 67Power of inspection, search and seizure
  2. 68Inspection of goods in movement
  3. 69Power to arrest
  4. 71Access to business premises
  5. 72Officers to assist proper officers

Chapter XV DEMANDS AND RECOVERY →

  1. 73Determination 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
  2. 75General provisions relating to determination of tax
  3. 76Tax collected but not paid to Government
  4. 77Tax wrongfully collected and paid to Central Government or State Government
  5. 78Initiation of recovery proceedings
  6. 79Recovery of tax
  7. 80Payment of tax and other amount in instalments
  8. 81Transfer of property to be void in certain cases
  9. 82Tax to be first charge on property
  10. 83Provisional attachment to protect revenue in certain cases

Chapter XVI LIABILITY TO PAY IN CERTAIN CASES →

  1. 86Liability of agent and principal
  2. 87Liability in case of amalgamation or merger of companies
  3. 89Liability of directors of private company
  4. 90Liability of partners of firm to pay tax
  5. 91Liability of guardians, trustees etc
  6. 93Special provisions regarding liability to pay tax, interest or penalty in certain cases
  7. 94Liability in other cases

Chapter XVII ADVANCE RULING →

  1. 96Constitution of Authority for Advance Ruling
  2. 99Constitution of Appellate Authority for Advance Ruling
  3. 100Appeal to the Appellate Authority

Chapter XVIII APPEALS AND REVISION →

  1. 113Orders of Appellate Tribunal
  2. 114Financial and administrative powers of State President
  3. 115Interest on refund of amount paid for admission of appeal
  4. 116Appearance by authorised representative
  5. 117Appeal to High Court
  6. 118Appeal to Supreme Court
  7. 119Sums due to be paid notwithstanding appeal etc
  8. 120Appeal not to be filed in certain cases
  9. 121Non appealable decisions and orders

Chapter XIX OFFENCES AND PENALITIS →

  1. 122Penalty for certain offences
  2. 123Penalty for failure to furnish information return
  3. 124Fine for failure to furnish statistics
  4. 126General disciplines related to penalty
  5. 127Power to impose penalty in certain cases
  6. 128Power to waive penalty or fee or both
  7. 129Detention, seizure and release of goods and conveyances in transit
  8. 130Confiscation of goods or conveyances and levy of penalty
  9. 132Punishment for certain offences
  10. 133Liability of officers and certain other persons
  11. 134Cognizance of offences
  12. 136Relevancy of statements under certain circumstances
  13. 137Offences by Companies
  14. 138Compounding of offences

Chapter XX TRANSITIONAL PROVISIONS →

  1. 139Migration of existing taxpayers
  2. 140Transitional arrangements for input tax credit
  3. 141Transitional provisions relating to job work
  4. 142Miscellaneous transitional provisions

Chapter XXI MISCELLANEOUS →

  1. 143Job work procedure
  2. 144Presumption as to documents in certain cases
  3. 145Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence
  4. 146Common Portal
  5. 147Deemed Exports
  6. 148Special procedure for certain processes
  7. 149Goods and services tax compliance rating
  8. 150Obligation to furnish information return
  9. 151Power to collect statistics
  10. 152Bar on disclosure of information
  11. 153Taking assistance from an expert
  12. 154Power to take samples
  13. 155Burden of proof
  14. 156Persons deemed to be public servants
  15. 157Protection of action taken under this Act
  16. 158Disclosure of information by a public servant
  17. 159Publication of information in respect of persons in certain cases
  18. 160Assessment proceedings, etc. not to be invalid on certain grounds
  19. 161Rectification of errors apparent on the face of record
  20. 162Bar on jurisdiction of civil courts
  21. 163Levy of fee
  22. 164Power of Government to make rules
  23. 165Power to make regulations
  24. 166Laying of rules, regulations and notifications
  25. 167Delegation of powers
  26. 168Power to issue instructions or directions
  27. 169Service of notice in certain circumstances
  28. 170Rounding off of tax etc
  29. 171Anti-profiteering Measure
  30. 172Removal of difficulties
  31. IISchedule II
  32. IIISchedule III

Some statutory text is still being prepared for this language version.

PDF: pending for this language.