Central goods and services tax act 2017

published by | January 15, 2024
Sections of central goods and services act 2017Particulars
  
SECTION 1 of central goods and services tax act 2017Short title, extent and commencement
SECTION 2 of central goods and services tax act 2017Definitions
SECTION 3 of central goods and services tax act 2017Officers under this Act
SECTION 4 of central goods and services tax act 2017Appointment of Officers
SECTION 5 of central goods and services tax act 2017Powers of officers under GST
SECTION 6 of central goods and services tax act 2017Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances
SECTION 7 of central goods and services tax act 2017Scope of supply
SECTION 8 of central goods and services tax act 2017Tax liability on composite and mixed supplies
SECTION 9 of central goods and services tax act 2017Levy and collection
SECTION 10 of central goods and services tax act 2017Composition levy
SECTION 11 of central goods and services tax act 2017Power to grant Exemption
SECTION 12 of central goods and services tax act 2017Time of Supply of Goods
SECTION 13 of central goods and services tax act 2017Time of Supply of Services
SECTION 14 of central goods and services tax act 2017Change in rate of tax in respect of supply of goods or services
SECTION 15 of central goods and services tax act 2017Value of Taxable Supply
SECTION 16 of central goods and services tax act 2017 Eligibility and conditions for taking input tax credit
SECTION 17 of central goods and services tax act 2017Apportionment of credit and blocked credits
SECTION 18 of central goods and services tax act 2017Availability of credit in special circumstances
SECTION 19 of central goods and services tax act 2017Taking input tax credit in respect of inputs and capital goods sent for job work
SECTION 20 of central goods and services tax act 2017Manner of distribution of credit by Input Service Distributor
SECTION 21 of central goods and services tax act 2017Manner of recovery of credit distributed in excess
SECTION 22 of central goods and services tax act 2017Persons liable for registration
SECTION 23 of central goods and services tax act 2017 Persons not liable for registration
SECTION 24 of central goods and services tax act 2017 Compulsory registration in certain cases
SECTION 25 of central goods and services tax act 2017Procedure for registration
SECTION 26 of central goods and services tax act 2017Deemed registration
SECTION 27 of central goods and services tax act 2017Special provisions relating to casual taxable person and non-resident taxable person.
SECTION 28 of central goods and services tax act 2017Amendment of registration
SECTION 29 of central goods and services tax act 2017Cancellation 1[or suspension] of registration
SECTION 30 of central goods and services tax act 2017Revocation of cancellation of registration
SECTION 31 of central goods and services tax act 2017Tax invoice
SECTION 32 of central goods and services tax act 2017Prohibition of unauthorised collection of tax
SECTION 33 of central goods and services tax act 2017Amount of tax to be indicated in tax invoice and other documents
SECTION 34 of central goods and services tax act 2017Credit and debit notes
SECTION 35 of central goods and services tax act 2017Accounts and other records
SECTION 36 of central goods and services tax act 2017Period of retention of accounts
SECTION 37 of central goods and services tax act 2017Furnishing details of outward supplies
SECTION 38 of central goods and services tax act 2017Communication of details of inward supplies and input tax credit
SECTION 39 of central goods and services tax act 2017Furnishing of returns
SECTION 40 of central goods and services tax act 2017First return
SECTION 41 of central goods and services tax act 2017Availment of input tax credit
SECTION 42 of central goods and services tax act 2017Matching, reversal and reclaim of input tax credit
SECTION 43 of central goods and services tax act 2017Matching, reversal and reclaim of reduction in output tax liability.
SECTION 43a of central goods and services tax act 2017Procedure for furnishing return and availing input tax credit.
SECTION 44 of central goods and services tax act 2017Annual return
SECTION 45 of central goods and services tax act 2017Final return
SECTION 46 of central goods and services tax act 2017Notice to return defaulters
SECTION 47 of central goods and services tax act 2017Levy of late fee
SECTION 48 of central goods and services tax act 2017Goods and services tax practitioners
SECTION 49 of central goods and services tax act 2017Payment of tax, interest, penalty and other amounts
SECTION 49a of central goods and services tax act 2017Utilisation of input tax credit subject to certain conditions.
SECTION 49b of central goods and services tax act 2017Order of utilisation of input tax credit
SECTION 50 of central goods and services tax act 2017Interest on delayed payment of tax
SECTION 51 of central goods and services tax act 2017Tax deduction at source
SECTION 52 of central goods and services tax act 2017Collection of tax at source
SECTION 53 of central goods and services tax act 2017Transfer of input tax credit
SECTION 53a of central goods and services tax act 2017Transfer of certain amounts.
SECTION 54 of central goods and services tax act 2017Refund of tax
SECTION 55 of central goods and services tax act 2017Refund in certain cases
SECTION 56 of central goods and services tax act 2017Interest on delayed refunds
SECTION 57 of central goods and services tax act 2017Consumer Welfare Fund
SECTION 58 of central goods and services tax act 2017Utilisation of Fund
SECTION 59 of central goods and services tax act 2017. Self-assessment
SECTION 60 of central goods and services tax act 2017Provisional assessment
SECTION 61 of central goods and services tax act 2017Scrutiny of returns
SECTION 62 of central goods and services tax act 2017Assessment of non-filers of returns
SECTION 63 of central goods and services tax act 2017Assessment of unregistered persons
SECTION 64 of central goods and services tax act 2017Summary assessment in certain special cases
SECTION 65 of central goods and services tax act 2017Audit by tax authorities.
SECTION 66 of central goods and services tax act 2017Special audit
SECTION 67 of central goods and services tax act 2017Power of inspection, search and seizure.
SECTION 68 of central goods and services tax act 2017 Inspection of goods in movement.
SECTION 69 of central goods and services tax act 2017Power to arrest
SECTION 70 of central goods and services tax act 2017Power to summon persons to give evidence and produce documents
SECTION 71 of central goods and services tax act 2017Access to business premises
SECTION 72 of central goods and services tax act 2017Officers to assist proper officers
SECTION 73 of central goods and services tax act 2017Determination 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 willful-misstatement or suppression of facts
SECTION 74 of central goods and services tax act 2017Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any willful- misstatement or suppression of facts
SECTION 75 of central goods and services tax act 2017General provisions relating to determination of tax
SECTION 76 of central goods and services tax act 2017 Tax collected but not paid to Government.
SECTION 77 of central goods and services tax act 2017Tax wrongfully collected and paid to Central Government or State Government
SECTION 78 of central goods and services tax act 2017Initiation of recovery proceedings
SECTION 79 of central goods and services tax act 2017Recovery of tax.
SECTION 80 of central goods and services tax act 2017Payment of tax and other amount in instalments.
SECTION 81 of central goods and services tax act 2017 Transfer of property to be void in certain cases
SECTION 82 of central goods and services tax act 2017Tax to be first charge on property
SECTION 83 of central goods and services tax act 2017Provisional attachment to protect revenue in certain cases
SECTION 84 of central goods and services tax act 2017Continuation and validation of certain recovery proceedings
SECTION 85 of central goods and services tax act 2017Liability in case of transfer of business
SECTION 86 of central goods and services tax act 2017Liability of agent and principal
SECTION 87 of central goods and services tax act 2017Liability in case of amalgamation or merger of companies
SECTION 88 of central goods and services tax act 2017Liability in case of company in liquidation
SECTION 89 of central goods and services tax act 2017Liability of directors of private company
SECTION 90 of central goods and services tax act 2017Liability of partners of firm to pay tax.
SECTION 91 of central goods and services tax act 2017Liability of guardians, trustees, etc
SECTION 92 of central goods and services tax act 2017Liability of Court of Wards, etc
SECTION 93 of central goods and services tax act 2017Special provisions regarding liability to pay tax, interest or penalty in certain cases
SECTION 94 of central goods and services tax act 2017Liability in other cases
SECTION 95 of central goods and services tax act 2017Definitions of Advance Ruling
SECTION 96 of central goods and services tax act 2017Authority for advance ruling
SECTION 97 of central goods and services tax act 2017Application for advance ruling
SECTION 98 of central goods and services tax act 2017Procedure on receipt of application
SECTION 99 of central goods and services tax act 2017Appellate Authority for Advance Ruling
SECTION 100 of central goods and services tax act 2017Appeal to Appellate Authority
SECTION 101 of central goods and services tax act 2017Orders of Appellate Authority
SECTION 101a of central goods and services tax act 2017Constitution of National Appellate Authority for Advance Ruling.
SECTION 101b of central goods and services tax act 2017Appeal to National Appellate Authority
SECTION 101c of central goods and services tax act 2017Order of National Appellate Authority
SECTION 102 of central goods and services tax act 2017Rectification of advance ruling
SECTION 103 of central goods and services tax act 2017Applicability of advance ruling
SECTION 104 of central goods and services tax act 2017Advance ruling to be void in certain circumstances
SECTION 105 of central goods and services tax act 2017Powers of Authority and Appellate Authority
SECTION 106 of central goods and services tax act 2017Procedure of Authority and Appellate Authority 
SECTION 107 of central goods and services tax act 2017Appeals to Appellate Authority
SECTION 108 of central goods and services tax act 2017Powers of Revisional Authority.
SECTION 109 of central goods and services tax act 2017Constitution of Appellate Tribunal and Benches thereof
SECTION 110 of central goods and services tax act 2017President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc
SECTION 111 of central goods and services tax act 2017 Procedure before Appellate Tribunal
SECTION 112 of central goods and services tax act 2017Appeals to Appellate Tribunal
SECTION 113 of central goods and services tax act 2017Orders of Appellate Tribunal
SECTION 114 of central goods and services tax act 2017Financial and administrative powers of President
SECTION 170 of central goods and services tax act 2017Rounding off of tax, etc
SECTION 171 of central goods and services tax act 2017Antiprofiteering measure
SECTION 172 of central goods and services tax act 2017Removal of difficulties
SECTION 173 of central goods and services tax act 2017Amendment of Act 32 of 1994
SECTION 174 of central goods and services tax act 2017Repeal and saving.
SCHEDULE i of central goods and services tax act 2017ACTIVITIES TO BE TREATED AS SUPPLY EVEN IF MADE WITHOUT CONSIDERATION
SCHEDULE ii of central goods and services tax act 2017ACTIVITIES 1 [OR TRANSACTIONS] TO BE TREATED AS SUPPLY OF GOODS OR SUPPLY OF SERVICES
SCHEDULE iii of central goods and services tax act 2017ACTIVITIES OR TRANSACTIONS WHICH SHALL BE TREATED NEITHER AS A SUPPLY OF GOODS NOR A SUPPLY OF SERVICES
SECTION 115 of central goods and services tax act 2017 Interest on refund of amount paid for admission of appeal
SECTION 116 of central goods and services tax act 2017Appearance by authorised representative
SECTION 117 of central goods and services tax act 2017Appeal to High Court.
SECTION 118 of central goods and services tax act 2017Appeal to Supreme Court.
SECTION 119 of central goods and services tax act 2017Sums due to be paid notwithstanding appeal, etc
SECTION 120 of central goods and services tax act 2017Appeal not to be filed in certain cases
SECTION 121 of central goods and services tax act 2017Non-appealable decisions and orders
SECTION 122 of central goods and services tax act 2017Penalty for certain offences
SECTION 123 of central goods and services tax act 2017Penalty for failure to furnish information return 
SECTION 124 of central goods and services tax act 2017Fine for failure to furnish statistics
SECTION 125 of central goods and services tax act 2017General penalty
SECTION 126 of central goods and services tax act 2017General disciplines related to penalty
SECTION 127 of central goods and services tax act 2017Power to impose penalty in certain cases
SECTION 128 of central goods and services tax act 2017Power to waive penalty or fee or both
SECTION 129 of central goods and services tax act 2017Detention, seizure and release of goods and conveyances in transit
SECTION 130 of central goods and services tax act 2017 Confiscation of goods or conveyances and levy of penalty
SECTION 131 of central goods and services tax act 2017Confiscation or penalty not to interfere with other punishments
SECTION 132 of central goods and services tax act 2017Punishment for certain offences
SECTION 133 of central goods and services tax act 2017Liability of officers and certain other persons
SECTION 134 of central goods and services tax act 2017Cognizance of offences
SECTION 135 of central goods and services tax act 2017Presumption of culpable mental state.
SECTION 136 of central goods and services tax act 2017Relevancy of statements under certain circumstances
SECTION 137 of central goods and services tax act 2017Offences by companies
SECTION 138 of central goods and services tax act 2017Compounding of offence
SECTION 139 of central goods and services tax act 2017Migration of existing taxpayers
SECTION 140 of central goods and services tax act 2017Transitional arrangements for input tax credit.
SECTION 141 of central goods and services tax act 2017 Transitional provisions relating to job work
SECTION 142 of central goods and services tax act 2017Miscellaneous transitional provisions
SECTION 143 of central goods and services tax act 2017Job work procedure
SECTION 144 of central goods and services tax act 2017Presumption as to documents in certain cases
SECTION 145 of central goods and services tax act 2017Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence
SECTION 146 of central goods and services tax act 2017Common Portal
SECTION 147 of central goods and services tax act 2017Deemed exports
SECTION 148 of central goods and services tax act 2017Special procedure for certain processes
SECTION 149 of central goods and services tax act 2017Goods and services tax compliance rating
SECTION 150 of central goods and services tax act 2017 Obligation to furnish information return
SECTION 151 of central goods and services tax act 2017Power to call for information
SECTION 152 of central goods and services tax act 2017Bar on disclosure of information
SECTION 153 of central goods and services tax act 2017Taking assistance from an expert
SECTION 154 of central goods and services tax act 2017Power to take samples
SECTION 155 of central goods and services tax act 2017Burden of proof
SECTION 156 of central goods and services tax act 2017Persons deemed to be public servants
SECTION 157 of central goods and services tax act 2017Protection of action taken under this Act.
SECTION 158 of central goods and services tax act 2017Disclosure of information by a public servant
SECTION 159 of central goods and services tax act 2017Publication of information in respect of persons in certain cases
SECTION 160 of central goods and services tax act 2017Assessment proceedings, etc., not to be invalid on certain grounds
SECTION 161 of central goods and services tax act 2017Rectification of errors apparent on the face of record
SECTION 162 of central goods and services tax act 2017Bar on jurisdiction of civil courts
SECTION 163 of central goods and services tax act 2017Levy of fee
SECTION 164 of central goods and services tax act 2017Power of Government to make rules
SECTION 165 of central goods and services tax act 2017Power to make regulations
SECTION 166 of central goods and services tax act 2017Laying of rules, regulations and notifications
SECTION 167 of central goods and services tax act 2017Delegation of powers
SECTION 168 of central goods and services tax act 2017Power to issue instructions or direction
SECTION 168a of central goods and services tax act 2017Power of Government to extend time limit in special circumstances
SECTION 169 of central goods and services tax act 2017Service of notice in certain circumstances
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