Central Goods and Services Act 2017

Introduction – Central Goods and Services Act 2017

CGST bill was introduced in Lok Sabha on 23rd March 2017 which received president assent on 12th April 2017. CGST Bill was cleared by GST Council on 4th March 2017. This page list down all the sections of the Central Goods and Services tax Act, 2017. The links of the section take you to the respective section page. The section [page apart from bare law also contains infographics, related sections, explanations.

Check these sample sections for example:

Taxable Supply [Sec 2(108)]
Input Service Distributor [Sec 2(61)]
Family [Sec 2(49)]
Levy and Collection [Sec 9]

Not all sections have been explained. In coming days, Moderators will explain all the sections. The objective of the linking, explaining of the sections is to create biggest, most reliable Goods and Service tax Wiki, which helps GST Tax Consultants, and GST Tax Payers to better understand the provisions of the law.

Benefits of reading CGST law online on gstindia.net

Infographics are graphic visual representations of the section. This presents information quickly and clearly. Just a look at infographics can provide understanding of the provisions of the law.

Explanation

Explanation is provided by Tax Experts and Moderators for each and every section. Explanation of the tax provision also covers importance of the section and related sections. Thus facilitating understanding of law.

Linked Content

Reference to other section/chapter is linked to those referenced sections. No need for searching for related sections. All content is linked and readily accessible. Read GST law anywhere anytime.

CGST Act Chapters

For a better understanding of the law, Central Goods and Services Act 2017 is divided into 21 Chapters. A chapter is basically a grouping of related sections.

Chapter	Description
1	Preliminary
1	Definition
2	Administration
3	Levy And Collection Of Tax
4	Time And Value Of Supply
5	Input Tax Credit
6	Registration
7	Tax Invoice, Credit And Debit Notes
8	Accounts And Records
9	Returns
10	Payment Of Tax
11	Refunds
12	Assessment
13	Audit
14	Inspection, Search, Seizure And Arrest
15	Demands And Recovery
16	Liability To Pay In Certain Cases
17	Advance Ruling
18	Appeals And Revision
19	Offences And Penalties
20	Transitional Provisions
21	Miscellaneous

Chapter 1 – Preliminary

Chapter 1 – Definition

Section Number	Definition
2(1)	Actionable Claim
2(2)	Address Of Delivery
2(3)	Address On Record
2(4)	Adjudicating Authority
2(5)	Agent
2(6)	Aggregate Turnover
2(7)	Agriculturist
2(8)	Appellate Authority
2(9)	Appellate Tribunal
2(10)	Appointed Day
2(11)	Assessment
2(12)	Associated Enterprises
2(13)	Audit
2(14)	Authorised Bank
2(15)	Authorised Representative
2(16)	Board
2(17)	Business
2(18)	Business Vertical
2(19)	Capital Goods
2(20)	Casual Taxable Person
2(21)	Central Tax
2(22)	Cess
2(23)	Chartered Accountant
2(24)	Commissioner
2(25)	Commissioner In The Board
2(26)	Common Portal
2(27)	Common Working Days
2(28)	Company Secretary
2(29)	Competent Authority
2(30)	Composite Supply
2(31)	Consideration
2(32)	Continuous Supply Of Goods
2(33)	Continuous Supply Of Services
2(34)	Conveyance
2(35)	Cost Accountant
2(36)	Council
2(37)	Credit Note
2(38)	Debit Note
2(39)	Deemed Exports
2(40)	Designated Authority
2(41)	Document
2(42)	Drawback
2(43)	Electronic Cash Ledger
2(44)	Electronic Commerce
2(45)	Electronic Commerce Operator
2(46)	Electronic Credit Ledger
2(47)	Exempt Supply
2(48)	Exempt Supply
2(49)	Family
2(50)	Fixed Establishment
2(51)	Fund
2(52)	Goods
2(53)	Government
2(54)	Goods And Services Tax (compensation To States) Act
2(55)	Goods And Services Tax Practitioner
2(56)	India
2(57)	Integrated Goods And Services Tax Act
2(58)	Integrated Tax
2(59)	Input
2(60)	Input Service
2(61)	Input Service Distributor
2(62)	Input Tax
2(63)	Input Tax Credit
2(64)	Intra-state Supply Of Goods
2(65)	Intra-state Supply Of Services
2(66)	Invoice / Tax Invoice
2(67)	Inward Supply
2(68)	Job Work
2(69)	Local Authority
2(70)	Location Of The Recipient Of Services
2(71)	Location Of The Supplier Of Services
2(72)	Manufacture
2(73)	Market Value
2(74)	Mixed Supply
2(75)	Money
2(76)	Motor Vehicle
2(77)	Non-resident Taxable Person
2(78)	Non-taxable Supply
2(79)	Non-taxable Territory
2(80)	Notification
2(81)	Other Territory
2(82)	Output Tax
2(83)	Outward Supply
2(84)	Person
2(85)	Place Of Business
2(86)	Place Of Supply
2(87)	Prescribed
2(88)	Principal
2(89)	Principal Place Of Business
2(90)	Principal Supply
2(91)	Proper Officer
2(92)	Quarter
2(93)	Recipient
2(94)	Registered Person
2(95)	Regulations
2(96)	Removal
2(97)	Return
2(98)	Reverse Charge
2(99)	Revisional Authority
2(100)	Schedule
2(101)	Securities
2(102)	Services
2(103)	State
2(104)	State Tax
2(105)	Supplier
2(106)	Tax Period
2(107)	Taxable Person
2(108)	Taxable Supply
2(109)	Taxable Territory
2(110)	Telecommunication Service
2(111)	The State Goods And Services Tax Act
2(112)	Turnover In State Or Turnover In Union Territory
2(113)	Usual Place Of Residence
2(114)	Union Territory
2(115)	Union Territory Tax
2(116)	Union Territory Goods And Services Tax Act
2(117)	Valid Return
2(118)	Voucher
2(119)	Works Contract
2(120)	Other Defination
2(121)	Reference To J&K Laws

Chapter 2 – Administration

Section Number	Definition
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 3 – Levy And Collection Of Tax

Section Number	Definition
7	Scope of supply
8	Tax liability on composite and mixed supplies
9	Levy and collection
10	Composition levy

Chapter 4 – Time And Value Of Supply

Section Number	Definition
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 5 – Input Tax Credit

Section Number	Definition
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
21	Manner of recovery of credit distributed in excess

Chapter 6 – Registration

Section Number	Definition
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 of registration
30	Revocation of cancellation of registration

Chapter 7 – Tax Invoice, Credit And Debit Notes

Section Number	Definition
31	Tax Invoice
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 8 – Accounts And Records

Section Number Definition
35 Accounts and other records
36 Period of retention of accounts

Chapter 9 – Returns

Section Number Definition
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
44 Annual return
45 Final Return
46 Notice to return defaulters
47 Levy of late fee
48 Goods and services tax practitioners

Chapter 10 – Payment Of Tax

Section Number	Definition
49	Payment of tax, interest, penalty and other amounts
50	Interest on delayed payment of tax
51	Tax deduction at source
52	Collection of tax at source
53	Transfer of input tax credit

Chapter 11 – Refunds

Section Number	Definition
54	Refund of Tax
55	Refund in certain cases
56	Interest on delayed refunds
57	Consumer Welfare Fund
58	Utilisation of Fund

Chapter 12 – Assessment

Section Number	Definition
59	Self-Assessment
60	Provisional assessment
61	Scrutiny of returns
62	Assessment of non-filers of returns
63	Assessment of unregistered
64	Summary assessment in certain special cases

Chapter 13 – Audit

Section Number	Definition
65	Audit by tax authorities
66	Special Audit

Chapter 14 – Inspection, Search, Seizure And Arrest

Section Number	Definition
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

Chapter 15 – Demands And Recovery

Section Number	Definition
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 wilfulmisstatement or suppression of facts
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 wilfulmisstatement or suppression of facts
75	General provisions relating to determination of tax
76	Tax collected but not paid to Government
77	Tax wrongfully collected and paid to Central Government or State Government
78	Initiation of recovery proceedings
79	Recovery of tax
80	Payment of tax and other amount in instalments
81	Transfer of property to be void in certain cases
82	Tax to be first charge on property
83	Provisional attachment to protect revenue in certain cases
84	Continuation and validation of certain recovery proceedings

Chapter 16 – Liability To Pay In Certain Cases

Section Number	Definition
85	Liability in case of transfer of business
86	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 17 – Advance Ruling

Section Number	Definition
95	Definitions for Advance Ruling
96	Authority for advance ruling
97	Application for advance ruling
98	Procedure on receipt of application
99	Appellate Authority for advance ruling
100	Appeal to Appellate Authority
101	Orders of Appellate Authority
102	Rectification of advance ruling
103	Applicability of advance ruling
104	Advance ruling to be void in certain circumstances
105	Powers of Authority and Appellate Authority
106	Procedure of Authority and Appellate Authority

Chapter 18 – Appeals And Revision

Section Number	Definition
107	Appeals to Appellate Authority
108	Powers of Revisional Authority
109	Constitution of Appellate Tribunal and benches there of
110	President and Members of Appellate Tribunal, their qualification, appointment of conditions of service, etc.
111	Procedure before Appellate Tribunal
112	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 19 – Offences And Penalties

Section Number	Definition
122	Penalty for certain offences
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
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 offence
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

Chapter 20 – Transitional Provisions

Section Number	Definition
139	Migration of existing taxpayers
140	Transitional arrangements for input tax credit
141	Transitional provisions relating to job work
142	Miscellaneous transitional provision

Chapter 21 – Miscellaneous

Section Number	Definition
143	Job work procedure
144	Presumption as to documents in certain cases
145	Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence
146	Common Portal
147	Deemed exports
148	Special procedure for certain processes
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
159	Publication of information in respect of persons in certain cases
160	Assessment proceedings, etc., not to be invalid on certain ground
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
169	Service of notice in certain circumstances
170	Rounding off of tax, etc
171	Anti-profiteering measure
172	Removal of difficulties
173	Amendment of Act 32 of 1994
174	Repeal and saving