Central Goods and Services Act 2017

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Central Goods and Services Act 2017 2017-04-18T23:22:31+00:00

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.

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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.

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Chapter 1 – Preliminary

Chapter 1 – Definition

Section NumberDefinition
2(1)Actionable Claim
2(2)Address Of Delivery
2(3)Address On Record
2(4)Adjudicating Authority
2(6)Aggregate Turnover
2(8)Appellate Authority
2(9)Appellate Tribunal
2(10)Appointed Day
2(12)Associated Enterprises
2(14)Authorised Bank
2(15)Authorised Representative
2(18)Business Vertical
2(19)Capital Goods
2(20)Casual Taxable Person
2(21)Central Tax
2(23)Chartered Accountant
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(32)Continuous Supply Of Goods
2(33)Continuous Supply Of Services
2(35)Cost Accountant
2(37)Credit Note
2(38)Debit Note
2(39)Deemed Exports
2(40)Designated Authority
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(50)Fixed Establishment
2(54)Goods And Services Tax (compensation To States) Act
2(55)Goods And Services Tax Practitioner
2(57)Integrated Goods And Services Tax Act
2(58)Integrated Tax
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(73)Market Value
2(74)Mixed Supply
2(76)Motor Vehicle
2(77)Non-resident Taxable Person
2(78)Non-taxable Supply
2(79)Non-taxable Territory
2(81)Other Territory
2(82)Output Tax
2(83)Outward Supply
2(85)Place Of Business
2(86)Place Of Supply
2(89)Principal Place Of Business
2(90)Principal Supply
2(91)Proper Officer
2(94)Registered Person
2(98)Reverse Charge
2(99)Revisional Authority
2(104)State Tax
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(119)Works Contract
2(120)Other Defination
2(121)Reference To J&K Laws

Chapter 2 – Administration

Section NumberDefinition
3Officers under this Act
4Appointment of officers
5Powers of officers
6Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances

Chapter 3 – Levy And Collection Of Tax

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

Chapter 4 – Time And Value Of Supply

Section NumberDefinition
12Time of supply of goods.
13Time of supply of services
14Change in rate of tax in respect of supply of goods or services
15Value of taxable supply

Chapter 5 – Input Tax Credit

Section NumberDefinition
16Eligibility and conditions for taking input tax credit
17Apportionment of credit and blocked credits
18Availability of credit in special circumstances
19Taking input tax credit in respect of inputs and capital goods sent for job work
20Manner of distribution of credit by Input Service Distributor
21Manner of recovery of credit distributed in excess

Chapter 6 – Registration

Section NumberDefinition
22Persons liable for registration
23Persons not liable for registration
24Compulsory registration in certain cases
25Procedure for registration
26Deemed registration
27Special provisions relating to casual taxable person and non-resident taxable person
28Amendment of registration
29Cancellation of registration
30Revocation of cancellation of registration

Chapter 7 – Tax Invoice, Credit And Debit Notes

Section NumberDefinition
31Tax Invoice
32Prohibition of unauthorised collection of tax
33Amount of tax to be indicated in tax invoice and other documents
34Credit 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 NumberDefinition
49Payment of tax, interest, penalty and other amounts
50Interest on delayed payment of tax
51Tax deduction at source
52Collection of tax at source
53Transfer of input tax credit

Chapter 11 – Refunds

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

Chapter 12 – Assessment

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

Chapter 13 – Audit

Section NumberDefinition
65Audit by tax authorities
66Special Audit

Chapter 14 – Inspection, Search, Seizure And Arrest

Section NumberDefinition
67Power of inspection,search and seizure
68Inspection of goods in movement
69Power to arrest
70Power to summon persons to give evidence and produce documents
71Access to business premises
72Officers to assist proper officers

Chapter 15 – Demands And Recovery

Section NumberDefinition
73Determination 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
74Determination 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
75General provisions relating to determination of tax
76Tax collected but not paid to Government
77Tax wrongfully collected and paid to Central Government or State Government
78Initiation of recovery proceedings
79Recovery of tax
80Payment of tax and other amount in instalments
81Transfer of property to be void in certain cases
82Tax to be first charge on property
83Provisional attachment to protect revenue in certain cases
84Continuation and validation of certain recovery proceedings

Chapter 16 – Liability To Pay In Certain Cases

Section NumberDefinition
85Liability in case of transfer of business
86Liability of agent and principal
87Liability in case of amalgamation or merger of companies
88Liability in case of company in liquidation
89Liability of directors of private company
90Liability of partners of firm to pay tax
91Liability of guardians, trustees, etc
92Liability of Court of Wards, etc
93Special provisions regarding liability to pay tax, interest or penalty in certain cases
94Liability in other cases

Chapter 17 – Advance Ruling

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

Chapter 18 – Appeals And Revision

Section NumberDefinition
107Appeals to Appellate Authority
108Powers of Revisional Authority
109Constitution of Appellate Tribunal and benches there of
110President and Members of Appellate Tribunal, their qualification, appointment of conditions of service, etc.
111Procedure before Appellate Tribunal
112Appeals to Appellate Tribunal
113Orders of Appellate Tribunal
114Financial and administrative powers of President
115Interest on refund of amount paid for admission of appeal
116Appearance by authorised representative
117Appeal to High Court
118Appeal to Supreme Court
119Sums due to be paid notwithstanding appeal, etc.
120Appeal not to be filed in certain cases
121Non-appealable decisions and orders

Chapter 19 – Offences And Penalties

Section NumberDefinition
122Penalty for certain offences
123Penalty for failure to furnish information return
124Fine for failure to furnish statistics
125General penalty
126General disciplines related to penalty
127Power to impose penalty in certain cases
128Power to waive penalty or fee or both
129Detention, seizure and release of goods and conveyances in transit
130Confiscation of goods or conveyances and levy of penalty
131Confiscation or penalty not to interfere with other punishments
132Punishment for certain offence
133Liability of officers and certain other persons
134Cognizance of offences
135Presumption of culpable mental state
136Relevancy of statements under certain circumstances
137Offences by companies
138Compounding of offences

Chapter 20 – Transitional Provisions

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

Chapter 21 – Miscellaneous

Section NumberDefinition
143Job work procedure
144Presumption as to documents in certain cases
145Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence
146Common Portal
147Deemed exports
148Special procedure for certain processes
149Goods and services tax compliance rating
150Obligation to furnish information return
151Power to collect statistics
152Bar on disclosure of information
153Taking assistance from an expert
154Power to take samples
155Burden of proof
156Persons deemed to be public servants
157Protection of action taken under this Act
158Disclosure of information by a public servant
159Publication of information in respect of persons in certain cases
160Assessment proceedings, etc., not to be invalid on certain ground
161Rectification of errors apparent on the face of record
162Bar on jurisdiction of civil courts
163Levy of fee
164Power of Government to make rules
165Power to make regulations
166Laying of rules, regulations and notifications
167Delegation of powers
168Power to issue instructions or directions
169Service of notice in certain circumstances
170Rounding off of tax, etc
171Anti-profiteering measure
172Removal of difficulties
173Amendment of Act 32 of 1994
174Repeal and saving