GST / CGST Act, 2017
Central Goods and Services Tax Act, 2017
Effective from 1 July 2017 · All amendments included
Chapter I — Preliminary
Chapter II — Administration
Chapter III — Levy and Collection of Tax
Chapter IV — Time and Value of Supply
Chapter V — Input Tax Credit
§ 16Eligibility and conditions for taking input tax credit0
→§ 17Apportionment of credit and blocked credits0
→§ 18Availability of credit in special circumstances0
→§ 19Taking input tax credit in respect of inputs and capital goods sent for job work0
→§ 20Manner of distribution of credit by Input Service Distributor0
→§ 21Manner of recovery of credit distributed in excess0
→Chapter VI — Registration
§ 22Persons liable for registration0
→§ 23Persons not liable for registration0
→§ 24Compulsory registration in certain cases0
→§ 25Procedure for registration0
→§ 26Deemed registration0
→§ 27Special provisions relating to casual taxable person and non-resident taxable person0
→§ 28Amendment of registration0
→§ 29Cancellation or suspension of registration0
→§ 30Revocation of cancellation of registration0
→Chapter VII — Tax Invoice, Credit and Debit Notes
Chapter VIII — Accounts and Records
Chapter IX — Returns
§ 37Furnishing details of outward supplies0
→§ 38Communication of details of inward supplies and input tax credit0
→§ 39Furnishing of returns0
→§ 40First return0
→§ 41Claim of input tax credit and provisional acceptance thereof0
→§ 42Matching, reversal and reclaim of input tax credit0
→§ 43Matching, reversal and reclaim of reduction in output tax liability0
→§ 44Annual return0
→§ 45Final return0
→§ 46Notice to return defaulters0
→§ 47Levy of late fee0
→§ 48Goods and services tax practitioners0
→Chapter X — Payment of Tax
§ 49Payment of tax, interest, penalty and other amounts0
→§ 49AUtilisation of input tax credit subject to certain conditions0
→§ 49BOrder of utilisation of input tax credit0
→§ 50Interest on delayed payment of tax0
→§ 51Tax deduction at source0
→§ 52Collection of tax at source0
→§ 53Transfer of input tax credit0
→§ 53ATransfer of certain amounts0
→Chapter XI — Refunds
Chapter XII — Assessment
Chapter XIII — Audit
Chapter XIV — Inspection, Search, Seizure and Arrest
Chapter XV — Demands and Recovery
§ 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 facts0
→§ 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 facts0
→§ 75General provisions relating to determination of tax0
→§ 76Tax collected but not paid to Government0
→§ 77Tax wrongfully collected and paid to Central Government or State Government0
→§ 78Initiation of recovery proceedings0
→§ 79Recovery of tax0
→§ 80Payment of tax and other amount in instalments0
→§ 81Transfer of property to be void in certain cases0
→§ 82Tax to be first charge on property0
→§ 83Provisional attachment to protect revenue in certain cases0
→§ 84Continuation and validation of certain recovery proceedings0
→Chapter XVI — Liability to Pay in Certain Cases
§ 85Liability in case of transfer of business0
→§ 86Liability of agent and principal0
→§ 87Liability in case of amalgamation or merger of companies0
→§ 88Liability in case of company in liquidation0
→§ 89Liability of directors of private company in certain cases0
→§ 90Liability of partners of firm to pay tax0
→§ 91Liability of guardians, trustees, etc.0
→§ 92Liability of Court of Wards, etc.0
→§ 93Special provisions regarding liability to pay tax, interest or penalty in certain cases of death0
→§ 94Liability in other cases0
→Chapter XVII — Advance Ruling
§ 95Definitions0
→§ 96Authority for advance ruling0
→§ 97Application for advance ruling0
→§ 98Procedure on receipt of application0
→§ 99Appellate Authority for Advance Ruling0
→§ 100Appeal to Appellate Authority0
→§ 101Orders of Appellate Authority0
→§ 101AConstitution of Board for Advance Rulings0
→§ 101BApplication for advance ruling to Board0
→§ 101CProcedure of Board for Advance Rulings0
→§ 102Rectification of advance ruling0
→§ 103Applicability of advance ruling0
→§ 104Advance ruling to be void in certain circumstances0
→§ 105Powers of Authority and Appellate Authority0
→§ 106Procedure of Authority and Appellate Authority0
→Chapter XVIII — Appeals and Revision
§ 107Appeals to Appellate Authority0
→§ 108Powers of Revisional Authority0
→§ 109Constitution of Appellate Tribunal and Benches thereof0
→§ 110President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc.0
→§ 111Procedure before Appellate Tribunal0
→§ 112Appeals to Appellate Tribunal0
→§ 113Orders of Appellate Tribunal0
→§ 114Financial and administrative powers of President0
→§ 115Interest on refund of amount paid for admission of appeal0
→§ 116Appearance by authorised representative0
→§ 117Appeal to High Court0
→§ 118Appeal to Supreme Court0
→§ 119Sums due to be paid notwithstanding appeal, etc.0
→§ 120Appeal not to be filed in certain cases0
→§ 121Non-appealable decisions and orders0
→Chapter XIX — Offences and Penalties
§ 122Penalty for certain offences0
→§ 123Penalty for failure to furnish information return0
→§ 124Fine for failure to furnish statistics0
→§ 125General penalty0
→§ 126General disciplines related to penalty0
→§ 127Power to impose penalty in certain cases0
→§ 128Power to waive penalty or fee or both0
→§ 128AWaiver of interest or penalty or both relating to demands raised under section 73 for certain tax periods0
→§ 129Detention, seizure and release of goods and conveyances in transit0
→§ 130Confiscation of goods or conveyances and levy of penalty0
→§ 131Confiscation or penalty not to interfere with other punishments0
→§ 132Punishment for certain offences0
→§ 133Liability of officers and certain other persons0
→§ 134Cognizance of offences0
→§ 135Presumption of culpable mental state0
→§ 136Relevancy of statements under certain circumstances0
→§ 137Offences by companies0
→§ 138Compounding of offences0
→Chapter XX — Transitional Provisions
Chapter XXI — Miscellaneous
§ 145Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence0
→§ 146Common Portal0
→§ 147Deemed exports0
→§ 148Special procedure for certain processes0
→§ 149Goods and services tax compliance rating0
→§ 150Obligation to furnish information return0
→§ 151Power to collect statistics0
→§ 152Bar on disclosure of information0
→§ 153Taking assistance from an expert0
→§ 154Power to take samples0
→§ 155Burden of proof0
→§ 156Persons deemed to be public servants0
→§ 157Protection of action taken under this Act0
→§ 158Disclosure of information by a public servant0
→§ 158AConsent based sharing of information furnished by taxable person0
→§ 159Publication of information in respect of persons in certain cases0
→§ 160Assessment proceedings, etc., not to be invalid on certain grounds0
→§ 161Rectification of errors apparent on the face of record0
→§ 162Bar of jurisdiction of civil courts0
→§ 163Levy of fees0
→§ 164Power of Government to make rules0
→§ 165Power to make regulations0
→§ 166Laying of rules and regulations before Parliament0
→§ 167Delegation of powers0
→§ 168Power to issue instructions or directions0
→§ 169Service of notice in certain circumstances0
→§ 170Rounding off of tax etc.0
→§ 171Anti-profiteering measure0
→§ 172Removal of difficulties0
→§ 173Amendment of Act 32 of 19940
→§ 174Repeal and savings0
→