Vidhi Codex

SERVICES TAX ACT, 2017

The Gujarat Goods and Services Tax Act, 2017

Tax2017178 sections20 chapters

This law establishes the Goods and Services Tax system within the state of Gujarat, replacing multiple indirect taxes with a single unified tax. It applies to all businesses and individuals engaged in the supply of goods and services within the state, including manufacturers, traders, and service providers. By implementing this tax, the government aims to create a common market, simplify the tax structure, and improve compliance, ultimately boosting economic growth and transparency in the state's financial system.

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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. 16Eligibility and conditions for taking input tax credit
  2. 17Apportionment of credit and blocked credits
  3. 18Availability of credit in special circumstances
  4. 19Taking input tax credit in respect of inputs and capital goods sent for job-work
  5. 20Manner of distribution of credit by Input Service Distributor
  6. 21Manner of recovery of credit distributed in excess

Chapter VI REGISTRATION →

  1. 22Persons liable for registration
  2. 23Persons not liable for registration
  3. 24Compulsory registration in certain cases
  4. 25Procedure for registration
  5. 26Deemed registration
  6. 27Special provisions relating to casual taxable person and non-resident taxable person
  7. 28Amendment of registration
  8. 29Cancellation or suspension of registration
  9. 30Revocation of cancellation of registration

Chapter VII TAX INVOICE, CREDIT AND DEBIT NOTES →

  1. 31Tax invoice
  2. 31AFacility of digital payment to recipient
  3. 32Prohibition of unauthorised collection of tax
  4. 33Amount of tax to be indicated in tax invoice and other documents
  5. 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.
  12. 48Goods and services tax practitioners.

Chapter X PAYMENT OF TAX →

  1. 49Payment of tax, interest, penalty and other amounts.
  2. 49AUtilisation of input tax credit subject to certain conditions
  3. 49BOrder of utilisation of input tax credit
  4. 50Interest on delayed payment of tax
  5. 51Tax deduction at source
  6. 52Collection of tax at source
  7. 53Transfer of input tax credit
  8. 53ATransfer of certain amounts

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. 60Provisional assessment
  3. 61Scrutiny of returns
  4. 62Assessment of non-filers of returns
  5. 63Assessment of unregistered persons
  6. 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. 70Power to summon persons to give evidence and produce documents
  5. 71Access to business premises
  6. 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. 74Determination 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.
  3. 75General provisions relating to determination of tax.
  4. 76Tax collected but not paid to Government
  5. 77Tax wrongfully collected and paid to Central Government or State Government
  6. 78Initiation of recovery proceedings
  7. 79Recovery of tax
  8. 80Payment of tax and other amount in instalments
  9. 81Transfer of property to be void in certain cases
  10. 82Tax to be first charge on property
  11. 83Provisional attachment to protect revenue in certain cases
  12. 84Continuation and validation of certain recovery proceedings

Chapter XVI LIABILITY TO PAY IN CERTAIN CASES →

  1. 85Liability in case of transfer of business
  2. 86Liability of agent and principal
  3. 87Liability in case of amalgamation or merger of companies
  4. 88Liability in case of company in liquidation
  5. 89Liability of directors of private company
  6. 90Liability of partners of firm to pay tax
  7. 91Liability of guardians, trustees, etc.
  8. 92Liability of Court of Wards, etc.
  9. 93Special provisions regarding liability to pay tax, interest or penalty in certain cases.
  10. 94Liability in other cases.

Chapter XVII ADVANCE RULING →

  1. 95Definitions.
  2. 96Constitution of Authority for Advance Ruling.
  3. 97Application for advance ruling.
  4. 98Procedure on receipt of application.
  5. 99Constitution of Appellate Authority for Advance Ruling
  6. 100Appeal to the Appellate Authority
  7. 101ANational Appellate Authority for Advance Ruling under Central Goods and Service Tax Act, shall be Appellate Authority under this Act
  8. 102Rectification of advance ruling
  9. 103Applicability of advance ruling
  10. 104Advance ruling to be void in certain circumstances
  11. 105Powers of Authority, Appellate Authority and National Appellate Authority.
  12. 106Procedure of Authority, Appellate Authority and National Appellate Authority.

Chapter XVIII APPEALS AND REVISION →

  1. 107Appeals to Appellate Authority.
  2. 108Powers of Revisional Authority.
  3. 109Appellate Tribunal and Benches thereof
  4. 110President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc.
  5. 111Procedure before Appellate Tribunal
  6. 112Appeals to Appellate Tribunal
  7. 113usual place of residence
  8. 114Union territory
  9. 115Union territory tax
  10. 116Union Territory Goods and Services Tax Act
  11. 117valid return
  12. 118voucher
  13. 119works contract
  14. 120Interpretation of words not defined
  15. 121Non appealable decisions and orders

Chapter XIX OFFENCES AND PENALTIES →

  1. 122Penalty for certain offences
  2. 123Penalty for failure to furnish information return.
  3. 124Fine for failure to furnish statistics.
  4. 125General penalty.
  5. 126General disciplines related to penalty.
  6. 127Power to impose penalty in certain cases.
  7. 128Power to waive penalty or fee or both.
  8. 129Determination, seizure and release of goods and conveyances in transit.
  9. 130Confiscation of goods or conveyances and levy of penalty
  10. 131Confiscation or penalty not to interfere with other punishments
  11. 132Punishment for certain offences
  12. 133Liability of officers and certain other persons.
  13. 134Cognizance of offences.
  14. 135Presumption of culpable mental state.
  15. 136Relevancy of statements under certain circumstances.
  16. 137Offences by Companies.
  17. 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.

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