Central Goods and Services Tax Act, 2017 [CGST] |
1
| >> |
Chapter I : Preliminary |
2
| >> |
| S. 1 -- Short Title, Extent and Commencement |
2
| >> |
| S. 2 -- Definitions |
6
| >> |
Chapter II : Administration |
21
| >> |
| S. 3 -- Officers Under This Act |
21
| >> |
| S. 4 -- Appointment of Officers |
48
| >> |
| S. 5 -- Powers of Officers |
49
| >> |
| S. 6 -- Authorisation of Officers of State Tax and Union Territory Tax as Proper Officer in Certain Circumstances |
52
| >> |
Chapter III : Levy and Collection of Tax |
54
| >> |
| S. 7 -- Scope of Supply |
54
| >> |
| S. 8 -- Tax Liability on Composite and Mixed Supplies |
84
| >> |
| S. 9 -- Levy and Collection |
87
| >> |
| S. 10 -- Composition Levy |
230
| >> |
| S. 11 -- Power to Grant Exemption from Tax |
261
| >> |
Chapter IV : Time and Value of Supply |
333
| >> |
| S. 12 -- Time of Supply of Goods |
333
| >> |
| S. 13 -- Time of Supply of Services |
338
| >> |
| S. 14 -- Change in Rate of Tax in Respect of Supply of Goods or Services |
342
| >> |
| S. 15 -- Value of Taxable Supply |
344
| >> |
Chapter V : Input Tax Credit |
368
| >> |
| S. 16 -- Eligibility and Conditions for Taking Input Tax Credit |
368
| >> |
| S. 17 -- Apportionment of Credit and Blocked Credits |
396
| >> |
| S. 18 -- Availability of Credit in Special Circumstances |
424
| >> |
| S. 19 -- Taking Input Tax Credit in Respect of Inputs and Capital Goods Sent for Job Work |
441
| >> |
| S. 20 -- Manner of Distribution of Credit by Input Service Distributor |
444
| >> |
| S. 21 -- Manner of Recovery of Credit Distributed in Excess |
450
| >> |
Chapter VI : Registration |
452
| >> |
| S. 22 -- Persons Liable for Registration |
452
| >> |
| S. 23 -- Persons Not Liable for Registration |
458
| >> |
| S. 24 -- Compulsory Registration in Certain Cases |
465
| >> |
| S. 25 -- Procedure for Registration |
470
| >> |
| S. 26 -- Deemed Registration |
489
| >> |
| S. 27 -- Special Provisions Relating to Casual Taxable Person and Non-resident Taxable Person |
490
| >> |
| S. 28 -- Amendment of Registration |
493
| >> |
| S. 29 -- Cancellation [or Suspension] of Registration |
496
| >> |
| S. 30 -- Revocation of Cancellation of Registration |
514
| >> |
Chapter VII : Tax Invoice, Credit and Debit Notes |
523
| >> |
| S. 31 -- Tax Invoice |
523
| >> |
| S. 31A -- Facility of Digital Payment to Recipient |
555
| >> |
| S. 32 -- Prohibition of Unauthorised Collection of Tax |
555
| >> |
| S. 33 -- Amount of Tax to be Indicated in Tax Invoice and Other Documents |
555
| >> |
| S. 34 -- Credit and Debit Notes |
556
| >> |
Chapter VIII : Accounts and Records |
563
| >> |
| S. 35 -- Accounts and Other Records |
563
| >> |
| S. 36 -- Period of Retention of Accounts |
576
| >> |
Chapter IX : Returns |
577
| >> |
| S. 37 -- Furnishing Details of Outward Supplies |
577
| >> |
| S. 38 -- Communication of Details of Inward Supplies and Input Tax Credit |
603
| >> |
| S. 39 -- Furnishing of Returns |
609
| >> |
| S. 40 -- First Return |
675
| >> |
| S. 41 -- Availment of Input Tax Credit |
675
| >> |
| S. 42 -- Matching, Reversal and Reclaim of Input Tax Credit |
678
| >> |
| S. 43 -- Matching, Reversal and Reclaim of Reduction in Output Tax Liability |
678
| >> |
| S. 43A -- Procedure for Funishing Return and Availing Input Tax Credit |
678
| >> |
| S. 44 -- Annual Return |
678
| >> |
| S. 45 -- Final Return |
687
| >> |
| S. 46 -- Notice to Return Defaulters |
689
| >> |
| S. 47 -- Levy of Late Fee |
691
| >> |
| S. 48 -- Goods and Services Tax Practitioners |
706
| >> |
Chapter X : Payment of Tax |
713
| >> |
| S. 49 -- Payment of Tax, Interest, Penalty and Other Amounts |
713
| >> |
| S. 49A -- Utilisation of Input Tax Credit Subject to Certain Conditions |
731
| >> |
| S. 49B -- Order of Utilization of Input Tax Credit |
732
| >> |
| S. 50 -- Interest on Delayed Payment of Tax |
734
| >> |
| S. 51 -- Tax Deduction at Source |
747
| >> |
| S. 52 -- Collection of Tax at Source |
767
| >> |
| S. 53 -- Transfer of Input Tax Credit |
782
| >> |
| S. 53A -- Transfer of Certain Amounts |
783
| >> |
Chapter XI : Refunds |
784
| >> |
| S. 54 -- Refund of Tax |
784
| >> |
| S. 55 -- Refund in Certain Cases |
950
| >> |
| S. 56 -- Interest on Delayed Refunds |
968
| >> |
| S. 57 -- Consumer Welfare Fund |
969
| >> |
| S. 58 -- Utilisation of Fund |
974
| >> |
Chapter XII : Assessment |
977
| >> |
| S. 59 -- Self-Assessment |
977
| >> |
| S. 60 -- Provisional Assessment |
977
| >> |
| S. 61 -- Scrutiny of Returns |
981
| >> |
| S. 62 -- Assessment of Non-filters of Returns |
983
| >> |
| S. 63 -- Assessment of Unregistered Persons |
990
| >> |
| S. 64 -- Summary Assessment in Certain Special Cases |
992
| >> |
Chapter XIII : Audit |
994
| >> |
| S. 65 -- Audit by Tax Authorities |
994
| >> |
| S. 66 -- Special Audit |
997
| >> |
Chapter XIV : Inspection, Search, Seizure and Arrest |
1000
| >> |
| S. 67 -- Power of Inspection, Search and Seizure |
1000
| >> |
| S. 68 -- Inspection of Goods in Movement |
1010
| >> |
| S. 69 -- Power to Arrest |
1038
| >> |
| S. 70 -- Power to Summon Persons to give Evidence and Produce Documents |
1042
| >> |
| S. 71 -- Access to Business Premises |
1044
| >> |
| S. 72 -- Officers to Assist Proper Officers |
1045
| >> |
Chapter XV : Demands and Recovery |
1047
| >> |
| S. 73 -- 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 Mis-statement or Suppression of Facts |
1047
| >> |
| S. 74 -- 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-Mis-Statement or Suppression of Facts |
1064
| >> |
| S. 75 -- General Provisions Relating to Determination of Tax |
1067
| >> |
| S. 76 -- Tax Collected But Not Paid to Government |
1076
| >> |
| S. 77 -- Tax Wrongfully Collected and Paid to Central Government or State Government |
1077
| >> |
| S. 78 -- Initiation of Recovery Proceedings |
1081
| >> |
| S. 79 -- Recovery of Tax |
1081
| >> |
| S. 80 -- Payment of Tax and Other Amount in Instalments |
1095
| >> |
| S. 81 -- Transfer of Property to be Void in Certain Cases |
1096
| >> |
| S. 82 -- Tax to be First Charge on Property |
1097
| >> |
| S. 83 -- Provisional Attachment to Protect Revenue in Certain Cases |
1097
| >> |
| S. 84 -- Continuation and Validation of Certain Recovery Proceedings |
1102
| >> |
Chapter XVI : Liability to Pay in Certain Cases |
1105
| >> |
| S. 85 -- Liability in Case of Transfer of Business |
1105
| >> |
| S. 86 -- Liability of Agent and Principal |
1106
| >> |
| S. 87 -- Liability in Case of Amalgamation or Merger of Companies |
1107
| >> |
| S. 88 -- Liability in Case of Company in Liquidation |
1107
| >> |
| S. 89 -- Liability of Directors of Private Company |
1108
| >> |
| S. 90 -- Liability of Partners of Firm to Pay Tax |
1109
| >> |
| S. 91 -- Liability of Guardians, Trustees, Etc. |
1109
| >> |
| S. 92 -- Liability of Court of Wards, Etc. |
1109
| >> |
| S. 93 -- Special Provisions Regarding Liability to Pay Tax, Interest or Penalty in Certain Cases |
1110
| >> |
| S. 94 -- Liability in Other Cases |
1111
| >> |
Chapter XVII : Advance Ruling |
1112
| >> |
| S. 95 -- Definitions |
1112
| >> |
| S. 96 -- Authority for Advance Ruling |
1113
| >> |
| S. 97 -- Application for Advance Ruling |
1113
| >> |
| S. 98 -- Procedure on Receipt of Application |
1118
| >> |
| S. 99 -- Appellate Authority for Advance Ruling |
1119
| >> |
| S. 100 -- Appeal to Appellate Authority |
1120
| >> |
| S. 101 -- Orders of Appellate Authority |
1122
| >> |
| S. 101A -- Constitution of National Appellate Authority for Advance Ruling |
1123
| >> |
| S. 101B -- Appeal to National Appellate Authority |
1125
| >> |
| S. 101C -- Order of National Appellate Authority |
1126
| >> |
| S. 102 -- Rectification of Advance Ruling |
1126
| >> |
| S. 103 -- Applicability of Advance Ruling |
1127
| >> |
| S. 104 -- Advance Ruling to be Void in Certain Circumstances |
1128
| >> |
| S. 105 -- Powers of Authority, Appellate Authority and National Appellate Authority |
1129
| >> |
| S. 106 -- Procedure of Authority, Appellate Authority and National Appellate Authority |
1130
| >> |
Chapter XVIII : Appeals and Revision |
1131
| >> |
| S. 107 -- Appeal to Appellate Authority |
1131
| >> |
| S. 108 -- Powers of Revisional Authority |
1145
| >> |
| S. 109 -- Constitution of Appellate Tribunal and Benches Thereof |
1148
| >> |
| S. 110 -- President and Members of Appellate Tribunal, Their Qualification, Appointment, Conditions of Service, Etc. |
1150
| >> |
| S. 111 -- Procedure Before Appellate Tribunal |
1153
| >> |
| S. 112 -- Appeals to Appellate Tribunal |
1154
| >> |
| S. 113 -- Orders of Appellate Tribunal |
1160
| >> |
| S. 114 -- Financial and Administrative Powers of President |
1161
| >> |
| S. 115 -- Interest on Refund of Amount Paid for Admission of Appeal |
1162
| >> |
| S. 116 -- Appearance by Authorised Representative |
1162
| >> |
| S. 117 -- Appeal to High Court |
1164
| >> |
| S. 118 -- Appeal to Supreme Court |
1166
| >> |
| S. 119 -- Sums Due to be Paid Notwithstanding Appeal, Etc. |
1167
| >> |
| S. 120 -- Appeal Not to be Filed in Certain Cases |
1168
| >> |
| S. 121 -- Non-Appealable Decisions and Orders |
1169
| >> |
Chapter XIX : Offences and Penalties |
1170
| >> |
| S. 122 -- Penalty for Certain Offences |
1170
| >> |
| S. 122A -- Penalty for Failure to Register Certain Machines Used in Manufacture of Goods as per Special Procedure |
1176
| >> |
| S. 123 -- Penalty for Failure to Furnish Information Return |
1177
| >> |
| S. 124 -- Fine for Failure to Furnish Statistics |
1177
| >> |
| S. 125 -- General Penalty |
1178
| >> |
| S. 126 -- General Disciplines Related to Penalty |
1178
| >> |
| S. 127 -- Power to Impose Penalty in Certain Cases |
1179
| >> |
| S. 128 -- Power to Waive Penalty or Fee or Both |
1180
| >> |
| S. 129 -- Detention, Seizure and Release of Goods and Conveyances in Transit |
1180
| >> |
| S. 130 -- Confiscation of Goods or Conveyances and Levy of Penalty |
1188
| >> |
| S. 131 -- Confiscation or Penalty Not to Interfere With Other Punishments |
1211
| >> |
| S. 132 -- Punishment for Certain Offences |
1212
| >> |
| S. 133 -- Liability of Officers and Certain Other Persons |
1215
| >> |
| S. 134 -- Cognizance of Offences |
1216
| >> |
| S. 135 -- Presumption of Culpable Mental State |
1216
| >> |
| S. 136 -- Relevancy of Statements Under Certain Circumstances |
1217
| >> |
| S. 137 -- Offences by Companies |
1217
| >> |
| S. 138 -- Compounding of Offences |
1218
| >> |
Chapter XX : Transitional Provisions |
1223
| >> |
| S. 139 -- Migration of Existing Taxpayers |
1223
| >> |
| S. 140 -- Transitional Arrangements for Input Tax Credit |
1225
| >> |
| S. 141 -- Transitional Provisions Relating to Job Work |
1251
| >> |
| S. 142 -- Miscellaneous Transitional Provisions |
1254
| >> |
Chapter XXI : Miscellaneous |
1264
| >> |
| S. 143 -- Job Work Procedure |
1264
| >> |
| S. 144 -- Presumption as to Documents in Certain Cases |
1282
| >> |
| S. 145 -- Admissibility of Micro Films, Facsimile Copies of Documents and Computer Printouts as Documents and as Evidence |
1283
| >> |
| S. 146 -- Common Portal |
1284
| >> |
| S. 147 -- Deemed Exports |
1295
| >> |
| S. 148 -- Special Procedure for Certain Processes |
1299
| >> |
| S. 149 -- Goods and Services Tax Compliance Rating |
1300
| >> |
| S. 150 -- Obligation to Furnish Information Return |
1300
| >> |
| S. 151 -- Power to Call for Information |
1302
| >> |
| S. 152 -- Bar on Disclosure of Information |
1302
| >> |
| S. 153 -- Taking Assistance from an Expert |
1303
| >> |
| S. 154 -- Power to Take Samples |
1303
| >> |
| S. 155 -- Burden of Proof |
1304
| >> |
| S. 156 -- Persons Deemed to be Public Servants |
1304
| >> |
| S. 157 -- Protection of Action Taken under this Act |
1304
| >> |
| S. 158 -- Disclosure of Information by a Public Servant |
1304
| >> |
| S. 158A -- Consent Based Sharing of Information Furnished by Taxable Person |
1306
| >> |
| S. 159 -- Publication of Information in Respect of Persons in Certain Cases |
1307
| >> |
| S. 160 -- Assessment Proceedings, Etc., Not to be Invalid on Certain Grounds |
1308
| >> |
| S. 161 -- Rectification of Errors Apparent on the Face of Record |
1308
| >> |
| S. 162 -- Bar on Jurisdiction of Civil Courts |
1309
| >> |
| S. 163 -- Levy of Fee |
1310
| >> |
| S. 164 -- Power of Government to Make Rules |
1310
| >> |
| S. 165 -- Power to Make Regulations |
1317
| >> |
| S. 166 -- Laying of Rules, Regulations and Notifications |
1317
| >> |
| S. 167 -- Delegation of Powers |
1317
| >> |
| S. 168 -- Power to Issue Instructions or Directions |
1318
| >> |
| S. 168A -- Power of Government to Extend Time Limit in Special Circumstances |
1319
| >> |
| S. 169 -- Service of Notice in Certain Circumstances |
1323
| >> |
| S. 170 -- Rounding Off of Tax, Etc. |
1323
| >> |
| S. 171 -- Anti-Profiteering Measure |
1324
| >> |
| S. 172 -- Removal of Difficulties |
1333
| >> |
| S. 173 -- Amendment of Act 32 of 1994 |
1334
| >> |
| S. 174 -- Repeal and Saving |
1334
| >> |
| Schedule I -- Activities to be Treated as Supply even if made Without Consideration |
1335
| >> |
| Schedule II -- Activities or Transactions to be Treated as Supply of Goods or Supply of Services |
1336
| >> |
| Schedule III -- Activities or Transactions which shall be Treated Neither as a Supply or Goods nor a Supply of Services |
1346
| >> |
Finance Act, 2020 (Extracts) |
1348
| >> |
Chapter IV : Indirect Taxes |
1349
| >> |
| S. 132 -- Retrospective Exemption from, or Levy or Collection of, Central Tax in Certain Cases |
1349
| >> |
| S. 133 -- Retrospective Effect to Notification Issued under Clause (ii) of Proviso to Sub-section (3) of Section 54 of Central Goods and Services Tax Act |
1350
| >> |
Finance Act, 2022 (Extracts) |
1351
| >> |
Chapter IV : Indirect Taxes |
1352
| >> |
| S. 114 -- Amendment of Notification Issued under Section 146 of Central Goods and Services Tax Act read with Section 20 of Integrated Goods and Services Tax Act, Retrospectivley |
1352
| >> |
| S. 115 -- Amendment of Notification Issued under sub-Sections (1) and (3) of Section 50, sub-Section (12) of Section 54 and Section 56 of Central Goods and Services Tax Act, Retrospectively |
1353
| >> |
| S. 116 -- Retrospective Exemption from or Levy or Collection of, Central Tax in Certain Cases |
1354
| >> |
| S. 117 -- Retrospective Effect to Notification Issued under Sub-Section (2) of Section 7 of Central Goods and Services Tax Act |
1354
| >> |
Integrated Goods and Services Tax Act, 2017 [IGST] |
1355
| >> |
Chapter I : Preliminary |
1356
| >> |
| S. 1 -- Short Title, Extent and Commencement |
1356
| >> |
| S. 2 -- Definitions |
1357
| >> |
Chapter II : Administration |
1371
| >> |
| S. 3 -- Appointment of Officers |
1371
| >> |
| S. 4 -- Authorisation of Officers of State Tax or Union Territory Tax as Proper Officer in Certain Circumstances |
1371
| >> |
Chapter III : Levy and Collection of Tax |
1373
| >> |
| S. 5 -- Levy and Collection |
1373
| >> |
| S. 6 -- Power to Grant Exemption from Tax |
1383
| >> |
Chapter IV : Determination of Nature of Supply |
1390
| >> |
| S. 7 -- Inter-State Supply |
1390
| >> |
| S. 8 -- Intra-State Supply |
1396
| >> |
| S. 9 -- Supplies in Territorial Waters |
1397
| >> |
Chapter V : Place of Supply of Goods or Services or Both |
1398
| >> |
| S. 10 -- Place of Supply of Goods Other Than Supply of Goods Imported into, or Exported from India |
1398
| >> |
| S. 11 -- Place of Supply of Goods Imported into, or Exported from India |
1401
| >> |
| S. 12 -- Place of Supply of Services Where Location of Supplier and Recipient is in India |
1402
| >> |
| S. 13 -- Place of Supply of Services Where Location of Supplier or Location of Recipient is Outside India |
1409
| >> |
| S. 14 -- Special Provision for Payment of Tax by a Supplier of Online Information and Database Access or Retrieval Services |
1421
| >> |
Chapter VI : Refund of Integrated Tax to International Tourist |
1423
| >> |
| S. 15 -- Refund of Integrated Tax Paid on Supply of Goods to Tourist Leaving India |
1423
| >> |
Chapter VII : Zero Rated Supply |
1424
| >> |
| S. 16 -- Zero Rated Supply |
1424
| >> |
Chapter VIII : Apportionment of Tax and Settlement of Funds |
1455
| >> |
| S. 17 -- Apportionment of Tax and Settlement of Funds |
1455
| >> |
| S. 18 -- Transfer of Input Tax Credit |
1457
| >> |
| S. 19 -- Tax Wrongfully Collected and Paid to Central Government or State Government |
1458
| >> |
Chapter IX : Miscellaneous |
1459
| >> |
| S. 20 -- Application of Provisions of Central Goods and Services Tax Act |
1459
| >> |
| S. 21 -- Import of Services Made on or After the Appointed Day |
1477
| >> |
| S.22 -- Power to Make Rules |
1477
| >> |
| S. 23 -- Power to Make Regulations |
1477
| >> |
| S. 24 -- Laying of Rules, Regulations and Notifications |
1478
| >> |
| S. 25 -- Removal of Difficulties |
1478
| >> |
Finance Act, 2020 [Extracts] |
1479
| >> |
Chapter IV : Indirect Taxes |
1480
| >> |
| S. 135 -- Retrospective Exemption from, or Levy or Collection of, Integrated Tax in Certain Cases |
1480
| >> |
Finance Act, 2022 [Extracts] |
1481
| >> |
Chapter IV : Indirect Taxes |
1482
| >> |
| S. 118 -- Amendment of notification issued under section 20 of Integrated Goods and Services Tax Act, 2017 read with sub-Sections (1) and (3) of Section 50, sub-Section (12) of Section 54 and Section 56 of Central Goods and Services Tax Act, retrospective |
1482
| >> |
| S. 119 -- Retrospective Exemption from, or Levy or Collection of, Integrated Tax in Certain Cases |
1483
| >> |
| S. 120 -- Retrospective effect to notification issued under clause (i) of section 20 of Integrated Goods and Services Tax Act read with sub-section (2) of section 7 of Central Goods and Services Tax Act |
1484
| >> |