The Central Goods and Services Tax Act, 2017

CourtMinistry of Finance
Coming into Force22 Sep 2042
Act Number12
Record Number201712
Enactment Date12 Apr 2017
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THE CENTRAL GOODS AND SERVICES TAX ACT, 2017
(Last Updated on 8-1-2021)
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ARRANGEMENT OF SECTIONS
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CHAPTER I
PRELIMINARY
SECTIONS
1. Short title, extent and commencement.
2. Definitions.
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.
8. Tax liability on composite and mixed supplies.
9. Levy and collection.
10. Composition levy.
11. Power to grant exemption from tax.
CHAPTER IV
TIME AND VALUE OF SUPPLY
12. Time of supply of goods.
13. Time of supply of services.
14. Change in rate of tax in respect of supply of goods or services.
15. Value of taxable supply.
CHAPTER V
INPUT TAX CREDIT
16. Eligibility and conditions for taking input tax credit.
17. Apportionment of credit and blocked credits.
18. Availability of credit in special circumstances.
19. Taking input tax credit in respect of inputs and capital goods sent for job work.
20. Manner of distribution of credit by Input Service Distributor.
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SECTIONS
21. Manner of recovery of credit distributed in excess.
CHAPTER VI
REGISTRATION
22. Persons liable for registration.
23. Persons not liable for registration.
24. Compulsory registration in certain cases.
25. Procedure for registration.
26. Deemed registration.
27. 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
31. Tax invoice.
31A. Facility of digital payment to recipient.
32. Prohibition of unauthorised collection of tax.
33. Amount of tax to be indicated in tax invoice and other documents.
34. Credit and debit notes.
CHAPTER VIII
ACCOUNTS AND RECORDS
35. Accounts and other records.
36. Period of retention of accounts.
CHAPTER IX
RETURNS
37. Furnishing details of outward supplies.
38. Furnishing details of inward supplies.
39. Furnishing of returns.
40. First return.
41. Claim of input tax credit and provisional acceptance thereof.
42. Matching, reversal and reclaim of input tax credit.
43. Matching, reversal and reclaim of reduction in output tax liability.
43A. Procedure for furnishing return and availing input tax credit.
44. Annual return.
45. Final return.
46. Notice to return defaulters.
47. Levy of late fee.
48. Goods and services tax practitioners.
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CHAPTER X
PAYMENT OF TAX
SECTIONS
49. Payment of tax, interest, penalty and other amounts.
49A. Utilisation of input tax credit subject to certain conditions.
49B. Order of utilisation of input tax credit.
50. Interest on delayed payment of tax.
51. Tax deductions at source.
52. Collection of tax at source.
53. Transfer of input tax credit.
53A. Transfer of certain amounts.
CHAPTER XI
REFUNDS
54. Refund of tax.
55. Refund in certain cases.
56. Interest on delayed refunds.
57. Consumer Welfare Fund.
58. Utilisation of Fund. CHAPTER XII
ASSESSMENT
59. Self-assessment.
60. Provisional assessment.
61. Scrutiny of returns.
62. Assessment of non-filers of returns.
63. Assessment of unregistered persons.
64. Summary assessment in certain special cases.
CHAPTER XIII
AUDIT
65. Audit by tax authorities.
66. Special audit.
CHAPTER XIV
INSPECTION, SEARCH, SEIZURE AND ARREST
67. Power of inspection, search and seizure.
68. Inspection of goods in movement.
69. Power to arrest.
70. Power to summon persons to give evidence and produce documents.
71. Access to business premises.
72. Officers to assist proper officers.

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