The Central Goods and Services Tax Act, 2017

Preamble

THE CENTRAL GOODS AND SERVICES TAX ACT, 2017

ACT NO. 12 OF 2017

[12th April, 2017.] An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Central Government and for matters connected therewith or incidental thereto.

BE it enacted by Parliament in the Sixty-eighth Year of the Republic of India as follows:---

What this Act covers

Sections

Type to filter. 188 sections.

1. 1Short title, extent and commencement
2. 2Definitions
3. 3Officers under this Act
4. 4Appointment of officers
5. 5Powers of officers
6. 6Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances
7. 7Scope of supply
8. 8Tax liability on composite and mixed supplies
9. 9Levy and collection
10. 10Composition levy
11. 11Power to grant exemption from tax
12. 11APower not to recover Goods and Services Tax not levied or short-levied as a result of general practice
13. 12Time of supply of goods
14. 13Time of supply of services
15. 14Change in rate of tax in respect of supply of goods or services
16. 15Value of taxable supply
17. 16Eligibility and conditions for taking input tax credit
18. 17Apportionment of credit and blocked credits
19. 18Availability of credit in special circumstances
20. 19Taking input tax credit in respect of inputs and capital goods sent for job work
21. 20Manner of distribution of credit by Input Service Distributor
22. 21Manner of recovery of credit distributed in excess
23. 22Persons liable for registration
24. 23Persons not liable for registration
25. 24Compulsory registration in certain cases
26. 25Procedure for registration
27. 26Deemed registration
28. 27Special provisions relating to casual taxable person and non-resident taxable person
29. 28Amendment of registration
30. 29Cancellation or suspension of registration
31. 30Revocation of cancellation of registration
32. 31Tax invoice
33. 31AFacility of digital payment to recipient
34. 32Prohibition of unauthorised collection of tax
35. 33Amount of tax to be indicated in tax invoice and other documents
36. 34Credit and debit notes
37. 35Accounts and other records
38. 36Period of retention of accounts
39. 37Furnishing details of outward supplies
40. 38Communication of details of inward supplies and input tax credit
41. 39Furnishing of returns
42. 40First return
43. 41Availment of input tax credit
44. 42Omitted
45. 43Omitted
46. 43AOmitted
47. 44Annual return
48. 45Final return
49. 46Notice to return defaulters
50. 47Levy of late fee
51. 48Goods and services tax practitioners
52. 49Payment of tax, interest, penalty and other amounts
53. 49AUtilisation of input tax credit subject to certain conditions
54. 49BOrder of utilisation of input tax credit
55. 50Interest on delayed payment of tax
56. 51Tax deductions at source
57. 52Collection of tax at stores
58. 53Transfer of input tax credit
59. 53ATransfer of certain amounts
60. 54Refund of tax
61. 55Refund in certain cases
62. 56Interest on delayed refunds
63. 57Consumer Welfare Fund
64. 58Utilisation of Fund
65. 59Self-assessment
66. 60Provisional assessment
67. 61Scrutiny of returns
68. 62Assessment of non-filers of returns
69. 63Assessment of unregistered persons
70. 64Summary assessment in certain special cases
71. 65Audit by tax authorities
72. 66Special audit
73. 67Power of inspection, search and seizure
74. 68Inspection of goods in movement
75. 69Power to arrest
76. 70Power to summon persons to give evidence and produce documents
77. 71Access to business premises
78. 72Officers to assist proper officers
79. 73Determination of tax, pertaining to the period up to Financial Year 2023-24, 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
80. 74Determination of tax, pertaining to the period up to Financial Year 2023-24, 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
81. 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
82. 75General provisions relating to determination of tax
83. 76Tax collected but not paid to Government
84. 77Tax wrongfully collected and paid to Central Government or State Government
85. 78Initiation of recovery proceedings
86. 79Recovery of tax
87. 80Payment of tax and other amount in instalments
88. 81Transfer of property to be void in certain cases
89. 82Tax to be first charge on property
90. 83Provisional attachment to protect revenue in certain cases
91. 84Continuation and validation of certain recovery proceedings
92. 85Liability in case of transfer of business
93. 86Liability of agent and principal
94. 87Liability in case of amalgamation or merger of companies
95. 88Liability in case of company in liquidation
96. 89Liability of directors of private company
97. 90Liability of partners of firm to pay tax
98. 91Liability of guardians, trustees, etc
99. 92Liability of Court of Wards, etc
100. 93Special provisions regarding liability to pay tax, interest or penalty in certain cases
101. 94Liability in other cases
102. 95Definitions
103. 96Authority for advance ruling
104. 97Application for advance ruling
105. 98Procedure on receipt of application
106. 99Appellate Authority for Advance Ruling
107. 100Appeal to Appellate Authority
108. 101Orders of Appellate Authority
109. 101AConstitution of National Appellate Authority for Advance Ruling
110. 101BAppeal to National Appellate Authority
111. 101COrder of National Appellate Authority
112. 102Rectification of advance ruling
113. 103Applicability of advance ruling
114. 104Advance ruling to be void in certain circumstances
115. 105Powers of Authority, Appellate Authority and National Appellate Authority
116. 106Procedure of Authority, Appellate Authority and National Appellate Authority
117. 107Appeals to Appellate Authority
118. 108Powers of Revisional Authority
119. 109Constitution of Appellate Tribunal and Benches thereof
120. 110President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc
121. 111Procedure before Appellate Tribunal
122. 112Appeals to Appellate Tribunal
123. 113Orders of Appellate Tribunal
124. 114Financial and administrative powers of President
125. 115Interest on refund of amount paid for admission of appeal
126. 116Appearance by authorised representative
127. 117Appeal to High Court
128. 118Appeal to Supreme Court
129. 119Sums due to be paid notwithstanding appeal, etc
130. 120Appeal not to be filed in certain cases
131. 121Non-appealable decisions and orders
132. 122Penalty for certain offences
133. 122APenalty for failure to register certain machines used in manufacture of goods as per special procedure
134. 123Penalty for failure to furnish information return
135. 124Fine for failure to furnish statistics
136. 125General penalty
137. 126General disciplines related to penalty
138. 127Power to impose penalty in certain cases
139. 128Power to waive penalty or fee or both
140. 128AWaiver of interest or penalty or both relating to demands raised under section 73, for certain tax periods
141. 129Detention, seizure and release of goods and conveyances in transit
142. 130Confiscation of goods or conveyances and levy of penalty
143. 131Confiscation or penalty not to interfere with other punishments
144. 132Punishment for certain offences
145. 133Liability of officers and certain other persons
146. 134Cognizance of offences
147. 135Presumption of culpable mental state
148. 136Relevancy of statements under certain circumstances
149. 137Offences by companies
150. 138Compounding of offences
151. 139Migration of existing taxpayers
152. 140Transitional arrangements for input tax credit
153. 141Transitional provisions relating to job work
154. 142Miscellaneous transitional provisions
155. 143Job work procedure
156. 144Presumption as to documents in certain cases
157. 145Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence
158. 146Common Portal
159. 147Deemed exports
160. 148Special procedure for certain processes
161. 149Goods and services tax compliance rating
162. 150Obligation to furnish information return
163. 151Power to call for information
164. 152Bar on disclosure of information
165. 153Taking assistance from an expert
166. 154Power to take samples
167. 155Burden of proof
168. 156Persons deemed to be public servants
169. 157Protection of action take under this Act
170. 158Disclosure of information by a public servant
171. 158AConsent based sharing of information furnished by taxable person
172. 159Publication of information in respect of persons in certain cases
173. 160Assessment proceedings, etc., not to be invalid on certain grounds
174. 161Rectification of errors apparent on the face of record
175. 162Bar on jurisdiction of civil courts
176. 163Levy of fee
177. 164Power of Government to make rules
178. 165Power to make regulations
179. 166Laying of rules, regulations and notifications
180. 167Delegation of powers
181. 168Power to issue instructions or directions
182. 168APower of Government to extend time limit in special circumstances
183. 169Service of notice in certain circumstances
184. 170Rounding off of tax, etc
185. 171Anti-profiteering measure
186. 172Removal of difficulties
187. 173Amendment of Act 32 of 1994
188. 174Repeal and saving

Schedules

This Act has 3 schedules. A schedule is published as a document of its own; the text is reproduced on its page where it has been read, and the document is mirrored here either way.

Rules made under this Act

40 sets of Rules. India Code publishes Rules as a record and a document rather than as text, so these are indexed here and not reproduced. All Rules.

Related Acts

Ordinances

India Code records no parent Act for an ordinance, so these are tied to this Act by their own titles and their dates rather than by anything the source states. An ordinance is made when Parliament is not sitting and lapses six weeks into the next session unless it is enacted.

All Ordinances