The Central Goods and Services Tax Act, 2017 || GstIndiaPathway

INTRODUCTION

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CHAPTER I - PRELIMINARY

1 -

Short title, extent and commencement

2 -

Definitions [Rule]

CHAPTER II - ADMINISTRATION

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

CHAPTER III - LEVY AND COLLECTION OF TAX

7 -

Scope of supply

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Tax liability on composite and mixed supplies

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Levy and collection

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Composition levy [Rule] [Form]

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Power to grant exemption from tax

11-A -

Power 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

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Time of supply of goods

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Time of supply of services

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Change in rate of tax in respect of supply of goods or services

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Value of taxable supply

CHAPTER V - INPUT TAX CREDIT

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Eligibility and conditions for taking Input Tax Credit

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Apportionment of credit and blocked credits

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Availability of credit in special circumstances

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Taking input tax credit in respect of inputs and capital goods sent for job work

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Manner of distribution of credit by Input Service Distributor

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Manner of recovery of credit distributed in excess

CHAPTER VI - REGISTRATION

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Persons liable for registration

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Persons not liable for registration

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Compulsory registration in certain cases

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Procedure for registration

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Deemed Registration

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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

CHAPTER VII - TAX INVOICE, CREDIT AND DEBIT NOTES

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Tax Invoice

31-A -

Facility of digital payment to recipient.

32 -

Prohibition of unauthorised collection of tax

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Amount of tax to be indicated in tax invoice and other documents

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Credit and Debit notes

CHAPTER VIII - ACCOUNTS AND RECORDS

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Accounts and other records

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Period of retention of accounts

CHAPTER IX - RETURNS

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Furnishing details of Outward Supplies

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Communication of details of inward supplies and input tax credit

39 -

Furnishing of Returns

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First Return

41 -

Availment of input tax credit

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Matching, Reversal and Reclaim of Input Tax Credit.

43 -

Matching, Reversal and Reclaim of reduction in Output Tax liability.

44 -

Annual Return

45 -

Final Return

46 -

Notice to Return Defaulters

47 -

Levy of Late Fee

48 -

Goods and Services Tax Practitioners

CHAPTER X - PAYMENT OF TAX

49 -

Payment of Tax, Interest, Penalty and Other amounts

49-A -

Utilisation of Input Tax Credit subject to certain conditions

49-B -

Order of utilisation of Input Tax Credit

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Interest on Delayed Payment of Tax

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Tax Deduction at Source

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Collection of Tax at Source

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Transfer of Input Tax Credit

53-A -

Transfer of certain amounts

CHAPTER XI - REFUNDS

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Refund of Tax

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Refund in certain cases

56 -

Interest on delayed refunds

57 -

Consumer Welfare Fund

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Utilisation of Fund

CHAPTER XII - ASSESSMENT

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Self-Assessment

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Provisional assessment

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Scrutiny of Returns

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Assessment of non-filers of returns

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Assessment of unregistered persons

64 -

Summary assessment in certain special cases

CHAPTER XIII - AUDIT

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Audit by tax authorities.

66 -

Special Audit

CHAPTER XIV - INSPECTION, SEARCH, SEIZURE AND ARREST

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Power of inspection, search and seizure

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Inspection of goods in movement

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Power to arrest

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Power to summon persons to give evidence and produce documents

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Access to business premises

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Officers to assist Proper Officers

CHAPTER XV - DEMAND AND RECOVERY

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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

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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

74-A -

Determination 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 onwards.

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General provisions relating to determination of tax

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Tax collected but not paid to government

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Tax wrongfully collected and paid to Central Government or State Government

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Initiation of recovery proceedings

79 -

Recovery of Tax

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Payment of tax and other amount in installments

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Transfer of property to be void in certain cases

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Tax to be first charge on property

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Provisional attachment to protect revenue in certain cases

84 -

Continuation and validation of certain recovery proceedings.

CHAPTER XVI - LIABILITY TO PAY IN CERTAIN CASES

85 -

Liability in case of transfer of business

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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

CHAPTER XVII - ADVANCE RULING

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Definitions

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Authority for advance ruling

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Application for advance ruling

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Procedure on receipt of application

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Appellate authority for advance ruling

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Appeal to appellate authority

101 -

Orders of appellate authority

101-A -

Constitution of national appellate authority for advance ruling

101-B -

Appeal to national appellate authority

101-C -

Order of national appellate authority

102 -

Rectification of advance ruling

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Applicability of advance ruling

104 -

Advance Ruling to be void in certain circumstances

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Powers of authority and appellate authority

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Procedure of authority and appellate authority

CHAPTER XVIII - APPEALS AND REVISION

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Appeals to appellate authority

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Powers of revisional authority

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Constitution of appellate tribunal and benches thereof.

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President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc

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Procedure before Appellate Tribunal

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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

CHAPTER XIX - OFFENCES AND PENALTIES

122 -

Penalty for certain offences

122-A -

Penalty for failure to register certain machines used in manufacture of goods as per special procedure

122-B -

Penalty for failure to comply with track and trace mechanism

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

128-A -

Waiver of interest or penalty or both relating to demands raised under section 73, for certain tax periods

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 [Rule] [Form]

CHAPTER XX - TRANSITIONAL PROVISIONS

139 -

Migration of existing taxpayers

140 -

Transitional arrangements for input tax credit.

141 -

Transitional provisions relating to job work

142 -

Miscellaneous transitional provisions

CHAPTER XXI - MISCELLANEOUS

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Job work procedure

144 -

Presumption as to documents in certain cases

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Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence

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Common Portal

147 -

Deemed exports.

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Special procedure for certain processes

148-A -

Track and trace mechanism for certain goods

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 taken under this Act

158 -

Disclosure of information by a public servant

158-A -

Consent based sharing of information furnished by taxable person

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

168-A -

Power of Government to extend time limit in special circumstances

169 -

Service of notice in certain circumstances

170 -

Rounding off of tax, etc.

171 -

Anti-profiteering measure [Rule]

172 -

Removal of difficulties

173 -

Amendment of Act 32 of 1994

174 -

Repeal and saving

SCHEDULE - I

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Activities to be treated as supply even if made without consideration

SCHEDULE - II

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Activities to be treated as supply of goods or supply of services

SCHEDULE III

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Activities or transactions which shall be treated neither as a supply of goods nor a supply of services