Vidhi Codex

The Central Goods and Services Tax Act, 2017

The Central Goods and Services Tax Act, 2017

Tax2017188 sections21 chapters

The Central Goods and Services Tax Act, 2017, simplifies India's indirect tax regime by consolidating several previous central and state levies into a single unified tax on the intra-state supply of goods and services. Extending to the entire country, the law applies to taxable individuals and businesses engaged in trade and commerce. The legislation matters because it removes internal trade barriers and eliminates the costly cascading effect where taxes accumulate repeatedly along the supply chain. Its primary mechanism is a seamless input tax credit system, which allows registered taxpayers to offset taxes paid on business purchases against their final tax liabilities. Governed on the recommendations of the joint Goods and Services Tax Council, this framework works to harmonize tax rates and practices to make the national economy far more competitive.

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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 State tax or Union territory 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.
  6. 11APower 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 →

  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. 38Communication of details of inward supplies and input tax credit.
  3. 39Furnishing of returns.
  4. 40First return.
  5. 41Availment of input tax credit.
  6. 42Omitted.
  7. 43Omitted.
  8. 43AOmitted.
  9. 44Annual return.
  10. 45Final return.
  11. 46Notice to return defaulters.
  12. 47Levy of late fee.
  13. 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 deductions at source.
  6. 52Collection of tax at stores.
  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, pertaining to the period up to Financial Year 2023
  2. 74Determination of tax, pertaining to the period up to Financial Year 2023
  3. 74ADetermination 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.
  4. 75General provisions relating to determination of tax.
  5. 76Tax collected but not paid to Government.
  6. 77Tax wrongfully collected and paid to Central Government or State Government.
  7. 78Initiation of recovery proceedings.
  8. 79Recovery of tax.
  9. 80Payment of tax and other amount in instalments.
  10. 81Transfer of property to be void in certain cases.
  11. 82Tax to be first charge on property.
  12. 83Provisional attachment to protect revenue in certain cases.
  13. 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. 96Authority for advance ruling.
  3. 97Application for advance ruling.
  4. 98Procedure on receipt of application.
  5. 99Appellate Authority for Advance Ruling.
  6. 100Appeal to Appellate Authority.
  7. 101Orders of Appellate Authority.
  8. 101AConstitution of National Appellate Authority for Advance Ruling.
  9. 101BAppeal to National Appellate Authority.
  10. 101COrder of National Appellate Authority.
  11. 102Rectification of advance ruling.
  12. 103Applicability of advance ruling.
  13. 104Advance ruling to be void in certain circumstances.
  14. 105Powers of Authority, Appellate Authority and National Appellate Authority.
  15. 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. 109Constitution of Appellate 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. 113Orders of Appellate Tribunal.
  8. 114Financial and administrative powers of President.
  9. 115Interest on refund of amount paid for admission of appeal.
  10. 116Appearance by authorised representative.
  11. 117Appeal to High Court.
  12. 118Appeal to Supreme Court.
  13. 119Sums due to be paid notwithstanding appeal, etc.
  14. 120Appeal not to be filed in certain cases.
  15. 121Non-appealable decisions and orders.

Chapter XIX OFFENCES AND PENALITIS →

  1. 122Penalty for certain offences.
  2. 122APenalty for failure to register certain machines used in manufacture of goods as per special procedure.
  3. 123Penalty for failure to furnish information return.
  4. 124Fine for failure to furnish statistics.
  5. 125General penalty.
  6. 126General disciplines related to penalty.
  7. 127Power to impose penalty in certain cases.
  8. 128Power to waive penalty or fee or both.
  9. 128AWaiver of interest or penalty or both relating to demands raised under section 73, for certain tax periods.
  10. 129Detention, seizure and release of goods and conveyances in transit.
  11. 130Confiscation of goods or conveyances and levy of penalty.
  12. 131Confiscation or penalty not to interfere with other punishments.
  13. 132Punishment for certain offences.
  14. 133Liability of officers and certain other persons.
  15. 134Cognizance of offences.
  16. 135Presumption of culpable mental state.
  17. 136Relevancy of statements under certain circumstances.
  18. 137Offences by companies.
  19. 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 call for information.
  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 take under this Act.
  16. 158Disclosure of information by a public servant.
  17. 158AConsent based sharing of information furnished by taxable person.
  18. 159Publication of information in respect of persons in certain cases.
  19. 160Assessment proceedings, etc., not to be invalid on certain grounds.
  20. 161Rectification of errors apparent on the face of record.
  21. 162Bar on jurisdiction of civil courts.
  22. 163Levy of fee.
  23. 164Power of Government to make rules.
  24. 165Power to make regulations.
  25. 166Laying of rules, regulations and notifications.
  26. 167Delegation of powers.
  27. 168Power to issue instructions or directions.
  28. 168APower of Government to extend time limit in special circumstances.
  29. 169Service of notice in certain circumstances.
  30. 170Rounding off of tax, etc.
  31. 171Anti-profiteering measure.
  32. 172Removal of difficulties.
  33. 173Amendment of Act 32 of 1994.
  34. 174Repeal and saving.