CGST Act · Sections

Sections of the CGST Act, 2017

Every section of the Central GST Act with analytical commentary — searchable and deep-linkable.

Sections covered: 187
Range: 1 – 174
Act: CGST 2017
In force: 01-Jul-17

187/187

1
Short Title Extent Commencement
Chapter I — Preliminary
BLOCK 1 — VERBATIM TEXT (Bare Act) 1. (1) This Act may be called the Central Goods and Services Tax Act, 2017. (2) It extends to the whole of India. (3) It shall come into force on such date as the Central Government may, by notification…
2
Definitions
Chapter I — Preliminary
BLOCK 1 — VERBATIM TEXT OF SECTION 2, CGST ACT, 2017 (substantive selection of the 121 clauses; full text in original Act) Marginal note — Definitions 2. In this Act, unless the context otherwise requires,— (1) "actionable claim" — same…
3
Officers under this Act
Chapter II — Administration
BLOCK 1 — VERBATIM TEXT (Bare Act) 3. The Government shall, by notification, appoint the following classes of officers for the purposes of this Act, namely:— (a) Principal Chief Commissioners of Central Tax or Principal Directors General…
4
Appointment of Officers
Chapter II — Administration
BLOCK 1 — VERBATIM TEXT (Bare Act) 4. (1) The Board may, in addition to the officers as may be notified by the Government under section 3 , appoint such persons as it may think fit to be the officers under this Act. (2) Without prejudice…
5
Powers of officers under GST
Chapter II — Administration
BLOCK 1 — VERBATIM TEXT (Bare Act) 5. (1) Subject to such conditions and limitations as the Board may impose, an officer of central tax may exercise the powers and discharge the duties conferred or imposed on him under this Act. (2) An…
6
Cross-empowerment
Chapter II — Administration
BLOCK 1 — VERBATIM TEXT (Bare Act) 6. (1) Without prejudice to the provisions of this Act, the officers appointed under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act are authorised to be the proper…
7
Scope of supply
Chapter III — Levy and Collection of Tax
BLOCK 1 — VERBATIM TEXT Marginal note — Scope of supply 7. (1) For the purposes of this Act, the expression — ‘supply’ includes — (a) all forms of supply of goods or services or both such as sale, transfer, barter, exchange, licence,…
8
Composite and mixed supplies
Chapter III — Levy and Collection of Tax
BLOCK 1 — VERBATIM TEXT (Bare Act) 8. The tax liability on a composite or a mixed supply shall be determined in the following manner, namely:— (a) a composite supply comprising two or more supplies, one of which is a principal supply,…
9
Levy and collection
Chapter III — Levy and Collection of Tax
BLOCK 1 — VERBATIM TEXT (Bare Act) 9. (1) Subject to the provisions of sub-section (2), there shall be levied a tax called the central goods and services tax on all intra-State supplies of goods or services or both, except on the supply…
10
Composition levy
Chapter III — Levy and Collection of Tax
BLOCK 1 — VERBATIM TEXT (Bare Act) 10. (1) Notwithstanding anything to the contrary contained in this Act but subject to the provisions of sub-sections (3) and (4) of section 9 , a registered person, whose aggregate turnover in the…
11
Power to grant exemption
Chapter III — Levy and Collection of Tax
BLOCK 1 — VERBATIM TEXT (Bare Act) 11. (1) Where the Government is satisfied that it is necessary in the public interest so to do, it may, on the recommendations of the Council, by notification, exempt generally, either absolutely or…
11A
Power not to recover
Chapter III — Levy and Collection of Tax
BLOCK 1 — VERBATIM TEXT (Bare Act) 11A. Notwithstanding anything contained in this Act, if the Government is satisfied that— (a) a practice was, or is, generally prevailed regarding levy of central tax (including non-levy thereof) on any…
12
Time of supply of goods
Chapter IV — Time and Value of Supply
BLOCK 1 — VERBATIM TEXT (Bare Act) 12. (1) The liability to pay tax on goods shall arise at the time of supply, as determined in accordance with the provisions of this section. (2) The time of supply of goods shall be the earlier of the…
13
Time of supply of services
Chapter IV — Time and Value of Supply
BLOCK 1 — VERBATIM TEXT (Bare Act) 13. (1) The liability to pay tax on services shall arise at the time of supply, as determined in accordance with the provisions of this section. (2) The time of supply of services shall be the earliest…
14
Change in rate of tax
Chapter IV — Time and Value of Supply
BLOCK 1 — VERBATIM TEXT (Bare Act) 14. Notwithstanding anything contained in section 12 or section 13 , the time of supply, where there is a change in the rate of tax in respect of goods or services or both, shall be determined in the…
15
Value of taxable supply
Chapter IV — Time and Value of Supply
BLOCK 1 — VERBATIM TEXT Marginal note — Value of taxable supply 15. (1) Value of supply = transaction value, i.e., price actually paid or payable, where supplier and recipient are not related AND price is the sole consideration. (2) Value…
16
Eligibility and conditions for ITC
Chapter V — Input Tax Credit
BLOCK 1 — VERBATIM TEXT (Bare Act) 16. (1) Every registered person shall, subject to such conditions and restrictions as may be prescribed and in the manner specified in section 49 , be entitled to take credit of input tax charged on any…
17
Apportionment and blocked credits
Chapter V — Input Tax Credit
BLOCK 1 — VERBATIM TEXT (Bare Act) 17. (1) Where the goods or services or both are used by the registered person partly for the purpose of any business and partly for other purposes, the amount of credit shall be restricted to so much of…
18
Availability of credit in special circumstances
Chapter V — Input Tax Credit
BLOCK 1 — VERBATIM TEXT (Bare Act) 18. (1) Subject to such conditions and restrictions as may be prescribed— (a) a person who has applied for registration under this Act within thirty days from the date on which he becomes liable to…
19
Job work credit
Chapter V — Input Tax Credit
BLOCK 1 — VERBATIM TEXT (Bare Act) 19. (1) The principal shall, subject to such conditions and restrictions as may be prescribed, be allowed input tax credit on inputs sent to a job worker for job work. (2) Notwithstanding anything…
20
ISD distribution
Chapter V — Input Tax Credit
BLOCK 1 — VERBATIM TEXT (Bare Act) 20. (1) Any office of the supplier of goods or services or both which receives tax invoices issued under section 31 towards the receipt of input services and issues a prescribed document for the purposes…
21
Recovery of excess ISD credit
Chapter V — Input Tax Credit
BLOCK 1 — VERBATIM TEXT (Bare Act) 21. Where the Input Service Distributor distributes the credit in contravention of the provisions contained in section 20 resulting in excess distribution of credit to one or more recipients of credit,…
22
Persons liable for registration
Chapter VI — Registration
BLOCK 1 — VERBATIM TEXT (Bare Act) 22. (1) Every supplier shall be liable to be registered under this Act in the State or Union territory, other than special category States, from where he makes a taxable supply of goods or services or…
23
Persons not liable for registration
Chapter VI — Registration
BLOCK 1 — VERBATIM TEXT (Bare Act) 23. (1) The following persons shall not be liable to registration, namely:— (a) any person engaged exclusively in the business of supplying goods or services or both that are not liable to tax or wholly…
24
Compulsory registration
Chapter VI — Registration
BLOCK 1 — VERBATIM TEXT (Bare Act) 24. Notwithstanding anything contained in sub-section (1) of section 22 , the following categories of persons shall be required to be registered under this Act,— (i) persons making any inter-State…
25
Procedure for registration
Chapter VI — Registration
BLOCK 1 — VERBATIM TEXT (Bare Act) 25. (1) Every person who is liable to be registered under section 22 or section 24 shall apply for registration in every such State or Union territory in which he is so liable within thirty days from the…
26
Deemed registration
Chapter VI — Registration
BLOCK 1 — VERBATIM TEXT (Bare Act) 26. (1) The grant of registration or the Unique Identity Number under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act shall be deemed to be a grant of registration…
27
CTP and NRTP
Chapter VI — Registration
BLOCK 1 — VERBATIM TEXT (Bare Act) 27. (1) The certificate of registration issued to a casual taxable person or a non-resident taxable person shall be valid for the period specified in the application for registration or ninety days from…
28
Amendment of registration
Chapter VI — Registration
BLOCK 1 — VERBATIM TEXT (Bare Act) 28. (1) Every registered person and a person to whom a Unique Identity Number has been assigned shall inform the proper officer of any changes in the information furnished at the time of registration or…
29
Cancellation or suspension
Chapter VI — Registration
BLOCK 1 — VERBATIM TEXT (Bare Act) 29. (1) The proper officer may, either on his own motion or on an application filed by the registered person or by his legal heirs, in case of death of such person, cancel the registration, in such…
30
Revocation of cancellation
Chapter VI — Registration
BLOCK 1 — VERBATIM TEXT (Bare Act) 30. (1) Subject to such conditions as may be prescribed, any registered person, whose registration is cancelled by the proper officer on his own motion, may apply to such officer for revocation of…
31
Tax invoice
Chapter VII — Tax Invoice Credit and Debit Notes
BLOCK 1 — VERBATIM TEXT (Bare Act) 31. (1) A registered person supplying taxable goods shall, before or at the time of,— (a) removal of goods for supply to the recipient, where the supply involves movement of goods; or (b) delivery of…
31A
Digital payment facility
Chapter VII — Tax Invoice Credit and Debit Notes
BLOCK 1 — VERBATIM TEXT (Bare Act) 31A. The Government may, on the recommendations of the Council, prescribe a class of registered persons who shall provide prescribed modes of electronic payment to the recipient of supply of goods or…
32
Prohibition of unauthorised collection
Chapter VII — Tax Invoice Credit and Debit Notes
BLOCK 1 — VERBATIM TEXT (Bare Act) 32. (1) A person who is not a registered person shall not collect in respect of any supply of goods or services or both any amount by way of tax under this Act. (2) No registered person shall collect tax…
33
Tax amount on invoice
Chapter VII — Tax Invoice Credit and Debit Notes
BLOCK 1 — VERBATIM TEXT (Bare Act) 33. Notwithstanding anything contained in this Act or any other law for the time being in force, where any supply is made for a consideration, every person who is liable to pay tax for such supply shall…
34
Credit and debit notes
Chapter VII — Tax Invoice Credit and Debit Notes
BLOCK 1 — VERBATIM TEXT (Bare Act) 34. (1) Where one or more tax invoices have been issued for supply of any goods or services or both and the taxable value or tax charged in that tax invoice is found to exceed the taxable value or tax…
35
Accounts and other records
Chapter VIII — Accounts and Records
BLOCK 1 — VERBATIM TEXT (Bare Act) 35. (1) Every registered person shall keep and maintain, at his principal place of business, as mentioned in the certificate of registration, a true and correct account of— (a) production or manufacture…
36
Period of retention
Chapter VIII — Accounts and Records
BLOCK 1 — VERBATIM TEXT (Bare Act) 36. Every registered person required to keep and maintain books of account or other records in accordance with the provisions of sub-section (1) of section 35 shall retain them until the expiry of…
37
Outward supplies (GSTR-1)
Chapter IX — Returns
BLOCK 1 — VERBATIM TEXT (Bare Act) 37. (1) Every registered person, other than an Input Service Distributor, a non-resident taxable person and a person paying tax under the provisions of section 10 or section 51 or section 52 , shall…
38
Inward supplies and ITC communication
Chapter IX — Returns
BLOCK 1 — VERBATIM TEXT (Bare Act) 38. (1) The details of outward supplies furnished by the registered persons under sub-section (1) of section 37 and of such other supplies as may be prescribed, and an auto-generated statement containing…
39
Furnishing of returns (GSTR-3B)
Chapter IX — Returns
BLOCK 1 — VERBATIM TEXT (Bare Act) 39. (1) Every registered person, other than an Input Service Distributor or a non-resident taxable person or a person paying tax under the provisions of section 10 or section 51 or section 52 shall, for…
40
First return
Chapter IX — Returns
BLOCK 1 — VERBATIM TEXT (Bare Act) 40. Every registered person who has made outward supplies in the period between the date on which he became liable to registration till the date on which registration has been granted shall declare the…
41
Availment of ITC
Chapter IX — Returns
BLOCK 1 — VERBATIM TEXT (Bare Act) 41. (1) Every registered person shall, subject to such conditions and restrictions as may be prescribed, be entitled to avail the credit of eligible input tax, as self-assessed, in his return and such…
42
Omitted (Matching)
Chapter IX — Returns
BLOCK 1 — VERBATIM TEXT (Bare Act) 42. [Omitted by the Finance Act, 2022 (6 of 2022), s. 105 , w.e.f. 1-10-2022.] BLOCK 2 — STATUTORY MAP ELEMENT OF THE SECTION WHAT S. — PRESCRIBES — OPERATIVE CONTENT Architecture — omitted Section 42…
43
Omitted (Output tax matching)
Chapter IX — Returns
BLOCK 1 — VERBATIM TEXT (Bare Act) 43. [Omitted by the Finance Act, 2022 (6 of 2022), s. 105 , w.e.f. 1-10-2022.] BLOCK 2 — STATUTORY MAP ELEMENT OF THE SECTION WHAT S. — PRESCRIBES — OPERATIVE CONTENT Architecture — omitted Section 43…
43A
Omitted
Chapter IX — Returns
BLOCK 1 — VERBATIM TEXT (Bare Act) 43A. [Omitted by the Finance Act, 2022 (6 of 2022), s. 105 , w.e.f. 1-10-2022.] BLOCK 2 — STATUTORY MAP ELEMENT OF THE SECTION WHAT S. — PRESCRIBES — OPERATIVE CONTENT Architecture — omitted Section 43A…
44
Annual return
Chapter IX — Returns
BLOCK 1 — VERBATIM TEXT (Bare Act) 44. (1) Every registered person, other than an Input Service Distributor, a person paying tax under section 51 or section 52 , a casual taxable person and a non-resident taxable person, shall furnish an…
45
Final return
Chapter IX — Returns
BLOCK 1 — VERBATIM TEXT (Bare Act) 45. Every registered person who is required to furnish a return under sub-section (1) of section 39 and whose registration has been cancelled shall furnish a final return within three months of the date…
46
Notice to defaulters
Chapter IX — Returns
BLOCK 1 — VERBATIM TEXT (Bare Act) 46. Where a registered person fails to furnish a return under section 39 or section 44 or section 45 , a notice shall be issued requiring him to furnish such return within fifteen days in such form and…
47
Late fee
Chapter IX — Returns
BLOCK 1 — VERBATIM TEXT (Bare Act) 47. (1) Any registered person who fails to furnish the details of outward supplies required under section 37 or returns required under section 39 or section 45 or section 52 by the due date shall pay a…
48
GST practitioners
Chapter IX — Returns
BLOCK 1 — VERBATIM TEXT (Bare Act) 48. (1) The manner of approval of goods and services tax practitioners, their eligibility conditions, duties and obligations, manner of removal and other conditions relevant for their functioning shall…
49
Payment of tax
Chapter X — Payment of Tax
BLOCK 1 — VERBATIM TEXT (Bare Act) 49. (1) Every deposit made towards tax, interest, penalty, fee or any other amount by a person by internet banking or by using credit or debit cards or National Electronic Fund Transfer or Real Time…
49A
Utilisation conditions
Chapter X — Payment of Tax
BLOCK 1 — VERBATIM TEXT (Bare Act) 49A. Notwithstanding anything contained in section 49 , the input tax credit on account of central tax, State tax or Union territory tax shall be utilised towards payment of integrated tax, central tax,…
49B
Order of utilisation
Chapter X — Payment of Tax
BLOCK 1 — VERBATIM TEXT (Bare Act) 49B. Notwithstanding anything contained in this Chapter and subject to the provisions of clause (e) and clause (f) of sub-section (5) of section 49 , the Government may, on the recommendations of the…
50
Interest on delayed payment
Chapter X — Payment of Tax
BLOCK 1 — VERBATIM TEXT (Bare Act) 50. (1) Every person who is liable to pay tax in accordance with the provisions of this Act or the rules made thereunder, but fails to pay the tax or any part thereof to the Government within the period…
51
TDS
Chapter X — Payment of Tax
BLOCK 1 — VERBATIM TEXT (Bare Act) 51. (1) Notwithstanding anything to the contrary contained in this Act, the Government may mandate— (a) a department or establishment of the Central Government or State Government; or (b) local…
52
TCS by ECO
Chapter X — Payment of Tax
BLOCK 1 — VERBATIM TEXT (Bare Act) 52. (1) Notwithstanding anything to the contrary contained in this Act, every electronic commerce operator (hereafter in this section referred to as 'the operator'), not being an agent, shall collect an…
53
Transfer of ITC
Chapter X — Payment of Tax
BLOCK 1 — VERBATIM TEXT (Bare Act) 53. On utilisation of input tax credit availed under this Act for payment of tax dues under the Integrated Goods and Services Tax Act in accordance with the provisions of sub-section (5) of section 49 ,…
53A
Transfer of certain amounts
Chapter X — Payment of Tax
BLOCK 1 — VERBATIM TEXT (Bare Act) 53A. Where any amount has been transferred from the electronic cash ledger under this Act to the electronic cash ledger under the State Goods and Services Tax Act or the Union Territory Goods and…
54
Refund of tax
Chapter XI — Refunds
BLOCK 1 — VERBATIM TEXT OF SECTION 54, CGST ACT, 2017 (as amended) Marginal note — Refund of tax 54. (1) Any person claiming refund of any tax and interest, if any, paid on such tax or any other amount paid by him, may make an application…
55
Refund in certain cases
Chapter XI — Refunds
BLOCK 1 — VERBATIM TEXT OF SECTION 55, CGST ACT, 2017 Marginal note — Refund in certain cases 55. The Government may, on the recommendations of the Council, by notification, specify any specialised agency of the United Nations…
56
Interest on delayed refunds
Chapter XI — Refunds
BLOCK 1 — VERBATIM TEXT (Bare Act) 56. If any tax ordered to be refunded under sub-section (5) of section 54 to any applicant is not refunded within sixty days from the date of receipt of application under sub-section (1) of that section,…
57
Consumer Welfare Fund
Chapter XI — Refunds
BLOCK 1 — VERBATIM TEXT (Bare Act) 57. The Government shall constitute a Fund, to be called the Consumer Welfare Fund and there shall be credited to the Fund,— (a) the amount referred to in sub-section (5) of section 54 ; (b) any income…
58
Utilisation of Fund
Chapter XI — Refunds
BLOCK 1 — VERBATIM TEXT (Bare Act) 58. (1) All sums credited to the Fund shall be utilised by the Government for the welfare of the consumers in such manner as may be prescribed. (2) The Government or the authority specified by it shall…
59
Self-assessment
Chapter XII — Assessment
BLOCK 1 — VERBATIM TEXT Marginal note — Self-assessment 59. Every registered person shall self-assess the taxes payable under this Act and furnish a return for each tax period as specified under section 39 . [Section 59 enforced w.e.f.…
60
Provisional assessment
Chapter XII — Assessment
BLOCK 1 — VERBATIM TEXT Marginal note — Provisional assessment 60. (1) Subject to the provisions of sub-section (2), where the taxable person is unable to determine the value of goods or services or both or determine the rate of tax…
61
Scrutiny of returns
Chapter XII — Assessment
BLOCK 1 — VERBATIM TEXT Marginal note — Scrutiny of returns 61. (1) The proper officer may scrutinise the return and related particulars furnished by the registered person to verify the correctness of the return and inform him of the…
62
Assessment of non-filers
Chapter XII — Assessment
BLOCK 1 — VERBATIM TEXT Marginal note — Assessment of non-filers of returns 62. (1) Notwithstanding anything to the contrary contained in section 73 or section 74 , where a registered person fails to furnish the return under section 39 or…
63
Assessment of unregistered persons
Chapter XII — Assessment
BLOCK 1 — VERBATIM TEXT Marginal note — Assessment of unregistered persons 63. Notwithstanding anything to the contrary contained in section 73 or section 74 , where a taxable person fails to obtain registration even though liable to do…
64
Summary assessment
Chapter XII — Assessment
BLOCK 1 — VERBATIM TEXT Marginal note — Summary assessment in certain special cases 64. (1) The proper officer may, on any evidence showing a tax liability of a person coming to his notice, with the previous permission of Additional…
65
Audit by tax authorities
Chapter XIII — Audit
BLOCK 1 — VERBATIM TEXT Marginal note — Audit by tax authorities 65. (1) The Commissioner or any officer authorised by him, by way of a general or a specific order, may undertake audit of any registered person for such period, at such…
66
Special audit
Chapter XIII — Audit
BLOCK 1 — VERBATIM TEXT Marginal note — Special audit 66. (1) If at any stage of scrutiny, inquiry, investigation or any other proceedings before him, any officer not below the rank of Assistant Commissioner, having regard to the nature…
67
Power of inspection search and seizure
Chapter XIV — Inspection Search Seizure and Arrest
BLOCK 1 — VERBATIM TEXT (operative summary) Marginal note — Power of inspection, search and seizure 67. (1) Where the proper officer, not below the rank of Joint Commissioner, has reasons to believe that — (a) a taxable person has…
68
Inspection of goods in movement
Chapter XIV — Inspection Search Seizure and Arrest
BLOCK 1 — VERBATIM TEXT Marginal note — Inspection of goods in movement 68. (1) The Government may require the person in charge of a conveyance carrying any consignment of goods of value exceeding such amount as may be specified to carry…
69
Power to arrest
Chapter XIV — Inspection Search Seizure and Arrest
BLOCK 1 — VERBATIM TEXT Marginal note — Power to arrest 69. (1) Where the Commissioner has reasons to believe that a person has committed any offence specified in clause (a) or clause (b) or clause (c) or clause (d) of sub-section (1) of…
70
Power to summon persons
Chapter XIV — Inspection Search Seizure and Arrest
BLOCK 1 — VERBATIM TEXT Marginal note — Power to summon persons to give evidence and produce documents 70. (1) The proper officer under this Act shall have power to summon any person whose attendance he considers necessary either to give…
71
Access to business premises
Chapter XIV — Inspection Search Seizure and Arrest
BLOCK 1 — VERBATIM TEXT Marginal note — Access to business premises 71. (1) Any officer under this Act, authorised by the proper officer not below the rank of Joint Commissioner, shall have access to any place of business of a registered…
72
Officers to assist proper officers
Chapter XIV — Inspection Search Seizure and Arrest
BLOCK 1 — VERBATIM TEXT Marginal note — Officers to assist proper officers 72. (1) All officers of Police, Railways, Customs, and those officers engaged in the collection of land revenue, including village officers, officers of State tax…
73
Determination of tax not paid - non-fraud
Chapter XV — Demands and Recovery
BLOCK 1 — VERBATIM TEXT Marginal note — Determination of tax not paid or short paid (non-fraud) 73. (1) Where it appears to the proper officer that any tax has not been paid or short paid or erroneously refunded, or where input tax credit…
74
Determination of tax not paid - fraud
Chapter XV — Demands and Recovery
BLOCK 1 — VERBATIM TEXT Marginal note — Determination of tax not paid (fraud / wilful-misstatement / suppression) 74. (1) Where it appears to the proper officer that any tax has not been paid or short paid or erroneously refunded or where…
74A
Common framework FA 2024
Chapter XV — Demands and Recovery
BLOCK 1 — VERBATIM TEXT (Bare Act) 74A. (1) Where, due to any reason of fraud or any wilful misstatement or suppression of facts to evade tax or otherwise, it appears to the proper officer that any amount of tax has not been paid or short…
75
General provisions relating to determination
Chapter XV — Demands and Recovery
BLOCK 1 — VERBATIM TEXT Marginal note — General provisions relating to determination of tax 75. (1) Where the service of notice or issuance of order is stayed by an order of a court or Appellate Tribunal, the period of such stay shall be…
76
Tax collected but not paid
Chapter XV — Demands and Recovery
BLOCK 1 — VERBATIM TEXT Marginal note — Tax collected but not paid to Government 76. (1) Notwithstanding anything to the contrary contained in any order or direction of any Appellate Authority or Appellate Tribunal or court or in any…
77
Tax wrongfully collected and paid
Chapter XV — Demands and Recovery
BLOCK 1 — VERBATIM TEXT Marginal note — Tax wrongfully collected and paid 77. (1) A registered person who has paid the Central tax and State tax or, as the case may be, the Central tax and the Union territory tax on a transaction…
78
Initiation of recovery proceedings
Chapter XV — Demands and Recovery
BLOCK 1 — VERBATIM TEXT Marginal note — Initiation of recovery proceedings 78. Any amount payable by a taxable person in pursuance of an order passed under this Act shall be paid by such person within a period of three months from the…
79
Recovery of tax
Chapter XV — Demands and Recovery
BLOCK 1 — VERBATIM TEXT Marginal note — Recovery of tax 79. (1) Where any amount payable by a person to the Government under any of the provisions of this Act or the rules made thereunder is not paid, the proper officer shall proceed to…
80
Payment in instalments
Chapter XV — Demands and Recovery
BLOCK 1 — VERBATIM TEXT Marginal note — Payment of tax and other amounts in instalments 80. On an application filed by a taxable person, the Commissioner may, for reasons to be recorded in writing, extend the time for payment or allow…
81
Transfer of property to be void
Chapter XV — Demands and Recovery
BLOCK 1 — VERBATIM TEXT Marginal note — Transfer of property to be void in certain cases 81. Where a person, after any amount has become due from him, creates a charge on or parts with the property belonging to him or in his possession by…
82
Tax to be first charge on property
Chapter XV — Demands and Recovery
BLOCK 1 — VERBATIM TEXT Marginal note — Tax to be first charge on property 82. Notwithstanding anything to the contrary contained in any law for the time being in force, save as otherwise provided in the Insolvency and Bankruptcy Code,…
83
Provisional attachment
Chapter XV — Demands and Recovery
BLOCK 1 — VERBATIM TEXT Marginal note — Provisional attachment to protect revenue in certain cases 83. (1) Where, after the initiation of any proceeding under Chapter XII, Chapter XIV or Chapter XV, the Commissioner is of the opinion that…
84
Continuation and validation of recovery
Chapter XV — Demands and Recovery
BLOCK 1 — VERBATIM TEXT Marginal note — Continuation and validation of certain recovery proceedings 84. Where any notice of demand in respect of any tax, penalty, interest or any other amount payable under this Act, (hereafter in this…
85
Liability in case of transfer of business
Chapter XVI — Liability to Pay in Certain Cases
BLOCK 1 — VERBATIM TEXT Marginal note — Liability in case of transfer of business 85. (1) Where a taxable person, liable to pay tax under this Act, transfers his business in whole or in part, by sale, gift, lease, leave and licence, hire…
86
Liability of agent and principal
Chapter XVI — Liability to Pay in Certain Cases
BLOCK 1 — VERBATIM TEXT Marginal note — Liability of agent and principal 86. Where an agent supplies or receives any taxable goods on behalf of his principal, such agent and his principal shall, jointly and severally, be liable to pay the…
87
Liability in case of amalgamation or merger
Chapter XVI — Liability to Pay in Certain Cases
BLOCK 1 — VERBATIM TEXT Marginal note — Liability in case of amalgamation or merger of companies 87. (1) When two or more companies are amalgamated or merged in pursuance of an order of court or of Tribunal or otherwise and the order is…
88
Liability in case of company in liquidation
Chapter XVI — Liability to Pay in Certain Cases
BLOCK 1 — VERBATIM TEXT Marginal note — Liability in case of company in liquidation 88. (1) When any company is being wound up whether under the orders of a court or Tribunal or otherwise, every person appointed as receiver of any assets…
89
Liability of directors of private company
Chapter XVI — Liability to Pay in Certain Cases
BLOCK 1 — VERBATIM TEXT Marginal note — Liability of directors of private company 89. (1) Notwithstanding anything contained in the Companies Act, 2013 (18 of 2013), where any tax, interest or penalty due from a private company in respect…
90
Liability of partners of firm
Chapter XVI — Liability to Pay in Certain Cases
BLOCK 1 — VERBATIM TEXT Marginal note — Liability of partners of firm to pay tax 90. Notwithstanding any contract to the contrary and any other law for the time being in force, where any firm is liable to pay any tax, interest or penalty…
91
Liability of guardians trustees
Chapter XVI — Liability to Pay in Certain Cases
BLOCK 1 — VERBATIM TEXT Marginal note — Liability of guardians, trustees, etc. 91. Where the business in respect of which any tax, interest or penalty is payable under this Act is carried on by any guardian, trustee or agent of a minor or…
92
Liability of Court of Wards
Chapter XVI — Liability to Pay in Certain Cases
BLOCK 1 — VERBATIM TEXT Marginal note — Liability of Court of Wards, etc. 92. Where the estate or any portion of the estate of a taxable person owning a business in respect of which any tax, interest or penalty is payable under this Act…
93
Special provisions on liability
Chapter XVI — Liability to Pay in Certain Cases
BLOCK 1 — VERBATIM TEXT Marginal note — Special provisions regarding liability to pay tax, interest or penalty in certain cases 93. (1) Save as otherwise provided in the Insolvency and Bankruptcy Code, 2016 (31 of 2016), where a person,…
94
Liability in other cases
Chapter XVI — Liability to Pay in Certain Cases
BLOCK 1 — VERBATIM TEXT Marginal note — Liability in other cases 94. (1) Where a taxable person is a firm or an association of persons or a Hindu Undivided Family and such firm, association or family has discontinued business— (a) the…
95
Definitions
Chapter XVII — Advance Ruling
BLOCK 1 — VERBATIM TEXT Marginal note — Definitions 95. In this Chapter, unless the context otherwise requires,— (a) ‘advance ruling’ means a decision provided by the Authority or the Appellate Authority to an applicant on matters or on…
96
Authority for advance ruling
Chapter XVII — Advance Ruling
BLOCK 1 — VERBATIM TEXT Marginal note — Authority for Advance Ruling 96. Subject to the provisions of this Chapter, for the purposes of this Act, the Authority for advance ruling constituted under the provisions of a State Goods and…
97
Application for advance ruling
Chapter XVII — Advance Ruling
BLOCK 1 — VERBATIM TEXT Marginal note — Application for advance ruling 97. (1) An applicant desirous of obtaining an advance ruling under this Chapter may make an application in such form and manner and accompanied by such fee as may be…
98
Procedure on receipt of application
Chapter XVII — Advance Ruling
BLOCK 1 — VERBATIM TEXT Marginal note — Procedure on receipt of application 98. (1) On receipt of an application, the Authority shall cause a copy thereof to be forwarded to the concerned officer and, if necessary, call upon him to…
99
Appellate Authority for Advance Ruling
Chapter XVII — Advance Ruling
BLOCK 1 — VERBATIM TEXT Marginal note — Appellate Authority for Advance Ruling 99. Subject to the provisions of this Chapter, for the purposes of this Act, the Appellate Authority for Advance Ruling constituted under the provisions of a…
100
Appeal to Appellate Authority
Chapter XVII — Advance Ruling
BLOCK 1 — VERBATIM TEXT Marginal note — Appeal to Appellate Authority 100. (1) The concerned officer, the jurisdictional officer or an applicant aggrieved by any advance ruling pronounced under sub-section (4) of section 98 , may appeal…
101
Orders of Appellate Authority
Chapter XVII — Advance Ruling
BLOCK 1 — VERBATIM TEXT Marginal note — Orders of Appellate Authority 101. (1) The Appellate Authority may, after giving the parties to the appeal or reference an opportunity of being heard, pass such order as it thinks fit, confirming or…
101A
Constitution of National Appellate Authority
Chapter XVII — Advance Ruling
BLOCK 1 — VERBATIM TEXT Marginal note — Constitution of the National Appellate Authority for Advance Ruling 101A. (1) The Government shall, on the recommendations of the Council, by notification, constitute, with effect from such date as…
101B
Appeal to National Appellate Authority
Chapter XVII — Advance Ruling
BLOCK 1 — VERBATIM TEXT Marginal note — Appeal to National Appellate Authority 101B. (1) Where, in respect of the questions referred to in sub-section (2) of section 97 , conflicting advance rulings are given by the Appellate Authorities…
101C
Order of National Appellate Authority
Chapter XVII — Advance Ruling
BLOCK 1 — VERBATIM TEXT Marginal note — Order of National Appellate Authority 101C. (1) The National Appellate Authority may, after giving an opportunity of being heard to the applicant, the officer authorised by the Commissioner, the…
102
Rectification of advance ruling
Chapter XVII — Advance Ruling
BLOCK 1 — VERBATIM TEXT Marginal note — Rectification of advance ruling 102. The Authority or the Appellate Authority or the National Appellate Authority may amend any order passed by it under section 98 or section 101 or section 101 C,…
103
Applicability of advance ruling
Chapter XVII — Advance Ruling
BLOCK 1 — VERBATIM TEXT Marginal note — Applicability of advance ruling 103. (1) The advance ruling pronounced by the Authority or the Appellate Authority under this Chapter shall be binding only— (a) on the applicant who had sought it in…
104
Advance ruling to be void in certain circumstances
Chapter XVII — Advance Ruling
BLOCK 1 — VERBATIM TEXT Marginal note — Advance ruling to be void in certain circumstances 104. (1) Where the Authority or the Appellate Authority or the National Appellate Authority finds that advance ruling pronounced by it under…
105
Powers of Authority and Appellate Authority
Chapter XVII — Advance Ruling
BLOCK 1 — VERBATIM TEXT Marginal note — Powers of Authority and Appellate Authority 105. (1) The Authority or the Appellate Authority or the National Appellate Authority shall, for the purpose of exercising its powers regarding— (a)…
106
Procedure of Authority and Appellate Authority
Chapter XVII — Advance Ruling
BLOCK 1 — VERBATIM TEXT Marginal note — Procedure of Authority and Appellate Authority 106. The Authority or the Appellate Authority or the National Appellate Authority shall, subject to the provisions of this Chapter, have power to…
107
Appeals to Appellate Authority
Chapter XVIII — Appeals and Revision
BLOCK 1 — VERBATIM TEXT Marginal note — Appeals to Appellate Authority 107. (1) Any person aggrieved by any decision or order passed under this Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act…
108
Revisional Authority
Chapter XVIII — Appeals and Revision
BLOCK 1 — VERBATIM TEXT Marginal note — Powers of Revisional Authority 108. (1) Subject to the provisions of section 121 and any rules made thereunder, the Revisional Authority may, on his own motion, or upon information received by him…
109
Constitution of GSTAT
Chapter XVIII — Appeals and Revision
BLOCK 1 — VERBATIM TEXT Marginal note — Constitution of Appellate Tribunal and Benches 109. (1) The Government shall, on the recommendations of the Council, by notification, constitute with effect from such date as may be specified…
110
President and Members of GSTAT
Chapter XVIII — Appeals and Revision
BLOCK 1 — VERBATIM TEXT (key provisions) Marginal note — President and Members, qualification, appointment, conditions of service 110. (1) A person shall not be qualified for appointment as— (a) the President, unless he has been a Judge…
111
Procedure before GSTAT
Chapter XVIII — Appeals and Revision
BLOCK 1 — VERBATIM TEXT Marginal note — Procedure before Appellate Tribunal 111. (1) The Appellate Tribunal shall not, while disposing of any proceedings before it or an appeal before it, be bound by the procedure laid down in the Code of…
112
Appeals to GSTAT
Chapter XVIII — Appeals and Revision
BLOCK 1 — VERBATIM TEXT Marginal note — Appeals to Appellate Tribunal 112. (1) Any person aggrieved by an order passed against him under section 107 or section 108 of this Act or the State Goods and Services Tax Act or the Union Territory…
113
Orders of GSTAT
Chapter XVIII — Appeals and Revision
BLOCK 1 — VERBATIM TEXT Marginal note — Orders of Appellate Tribunal 113. (1) The Appellate Tribunal may, after giving the parties to the appeal an opportunity of being heard, pass such orders thereon as it thinks fit, confirming,…
114
Financial and Administrative Powers
Chapter XVIII — Appeals and Revision
BLOCK 1 — VERBATIM TEXT Marginal note — Financial and administrative powers of President 114. The President shall exercise such financial and administrative powers over the Principal Bench and State Benches of the Appellate Tribunal as…
115
Interest on pre-deposit refund
Chapter XVIII — Appeals and Revision
BLOCK 1 — VERBATIM TEXT Marginal note — Interest on refund of amount paid for admission of appeal 115. Where an amount paid by the appellant under sub-section (6) of section 107 or sub-section (8) of section 112 is required to be refunded…
116
Authorised Representative
Chapter XVIII — Appeals and Revision
(1) Any person who is entitled or required to appear before an officer appointed under this Act, or the Appellate Authority or the Appellate Tribunal in connection with any proceedings under this Act, may, otherwise than when required…
117
Appeal to High Court
Chapter XVIII — Appeals and Revision
(1) Any person aggrieved by any order passed by the State Bench or Area Benches of the Appellate Tribunal may file an appeal to the High Court and the High Court may admit such appeal, if it is satisfied that the case involves a…
118
Appeal to Supreme Court
Chapter XVIII — Appeals and Revision
(1) An appeal shall lie to the Supreme Court— (a) from any order passed by the Principal Bench of the Appellate Tribunal; or (b) from any judgment or order passed by the High Court in an appeal made under section 117 in any case which, on…
119
Sums due notwithstanding appeal
Chapter XVIII — Appeals and Revision
Notwithstanding that an appeal has been preferred to the High Court or the Supreme Court, sums due to the Government as a result of an order passed by the National or Regional Bench of the Appellate Tribunal under sub-section (1) of…
120
Monetary limits
Chapter XVIII — Appeals and Revision
BLOCK 1 — VERBATIM TEXT (Bare Act) 120. (1) The Board may, on the recommendations of the Council, from time to time, issue orders or instructions or directions fixing such monetary limits, as it may deem fit, for the purposes of…
121
Non-appealable orders
Chapter XVIII — Appeals and Revision
BLOCK 1 — VERBATIM TEXT (Bare Act) 121. Notwithstanding anything to the contrary in any provisions of this Act, no appeal shall lie against any decision taken or order passed by an officer of central tax if such decision taken or order…
122
Penalty for certain offences
Chapter XIX — Offences and Penalties
BLOCK 1 — VERBATIM TEXT (Bare Act) 122. (1) Where a taxable person who— (i) supplies any goods or services or both without issue of any invoice or issues an incorrect or false invoice with regard to any such supply; (ii) issues any…
123
Penalty for information return failure
Chapter XIX — Offences and Penalties
BLOCK 1 — VERBATIM TEXT (Bare Act) 123. If a person who is required to furnish an information return under section 150 fails to do so within the period specified in the notice issued under sub-section (3) thereof, the proper officer may…
124
Fine for statistics failure
Chapter XIX — Offences and Penalties
BLOCK 1 — VERBATIM TEXT (Bare Act) 124. If any person required to furnish any information or return under section 151 ,— (a) without reasonable cause fails to furnish such information or return as may be required under that section, or…
125
General penalty
Chapter XIX — Offences and Penalties
BLOCK 1 — VERBATIM TEXT (Bare Act) 125. Any person, who contravenes any of the provisions of this Act or any rules made thereunder for which no penalty is separately provided for in this Act, shall be liable to a penalty which may extend…
126
General disciplines
Chapter XIX — Offences and Penalties
Section 126 — penalty defence checklist (19 items) □ Tax involvement computed for each breach; s. 126(1) minor-breach test applied □ Penalty provision category identified — fixed-quantum, fixed-percentage, or discretionary □ Section…
127
Power to impose penalty
Chapter XIX — Offences and Penalties
BLOCK 1 — VERBATIM TEXT (Bare Act) 127. Where the proper officer is of the view that a person is liable to a penalty and the same is not covered under any proceedings under section 62 or section 63 or section 64 or section 73 or section…
128
Power to waive
Chapter XIX — Offences and Penalties
BLOCK 1 — VERBATIM TEXT (Bare Act) 128. The Government may, by notification, waive in part or full, any penalty referred to in section 122 or section 123 or section 124 or section 125 or section 127 or any late fee referred to in section…
128A
FA 2024 Amnesty
Chapter XIX — Offences and Penalties
BLOCK 1 — VERBATIM TEXT (Bare Act) 128A. (1) Notwithstanding anything to the contrary contained in this Act, where any amount of tax is payable by a person chargeable with tax in accordance with— (a) a notice issued under sub-section (1)…
129
Detention
Chapter XIX — Offences and Penalties
BLOCK 1 — VERBATIM TEXT (Bare Act) 129. (1) Notwithstanding anything contained in this Act, where any person transports any goods or stores any goods while they are in transit in contravention of the provisions of this Act or the rules…
130
Confiscation
Chapter XIX — Offences and Penalties
BLOCK 1 — VERBATIM TEXT (Bare Act) 130. (1) Where any person— (i) supplies or receives any goods in contravention of any of the provisions of this Act or the rules made thereunder with intent to evade payment of tax; or (ii) does not…
131
Confiscation not to interfere
Chapter XIX — Offences and Penalties
BLOCK 1 — VERBATIM TEXT (Bare Act) 131. No confiscation made or penalty imposed under the provisions of this Act or the rules made thereunder shall prevent the infliction of any other punishment to which the person affected thereby is…
132
Prosecution
Chapter XIX — Offences and Penalties
BLOCK 1 — VERBATIM TEXT (Bare Act) 132. (1) Whoever commits, or causes to commit and retain the benefits arising out of, any of the following offences, namely:— (a) supplies any goods or services or both without issue of any invoice, in…
133
Liability of officers
Chapter XIX — Offences and Penalties
BLOCK 1 — VERBATIM TEXT (Bare Act) 133. (1) Where any person engaged in connection with the collection of statistics under section 151 or compilation or computerisation thereof or if any officer of central tax having access to information…
134
Cognizance
Chapter XIX — Offences and Penalties
BLOCK 1 — VERBATIM TEXT (Bare Act) 134. No court shall take cognizance of any offence punishable under this Act or the rules made thereunder except with the previous sanction of the Commissioner, and no court inferior to that of a…
135
Presumption of mental state
Chapter XIX — Offences and Penalties
BLOCK 1 — VERBATIM TEXT (Bare Act) 135. In any prosecution for an offence under this Act which requires a culpable mental state on the part of the accused, the court shall presume the existence of such mental state but it shall be a…
136
Relevancy of statements
Chapter XIX — Offences and Penalties
BLOCK 1 — VERBATIM TEXT (Bare Act) 136. A statement made and signed by a person on appearance in response to any summons issued under section 70 during the course of any inquiry or proceedings under this Act shall be relevant, for the…
137
Offences by companies
Chapter XIX — Offences and Penalties
BLOCK 1 — VERBATIM TEXT (Bare Act) 137. (1) Where an offence committed by a person under this Act is a company, every person who, at the time the offence was committed was in charge of, and was responsible to, the company for the conduct…
138
Compounding
Chapter XIX — Offences and Penalties
BLOCK 1 — VERBATIM TEXT (Bare Act) 138. (1) Any offence under this Act may, either before or after the institution of prosecution, be compounded by the Commissioner on payment, by the person accused of the offence, to the Central…
139
Migration of taxpayers
Chapter XX — Transitional Provisions
BLOCK 1 — VERBATIM TEXT (Bare Act) 139. (1) On and from the appointed day, every person registered under any of the existing laws and having a valid Permanent Account Number shall be issued a certificate of registration on provisional…
140
Transitional ITC
Chapter XX — Transitional Provisions
BLOCK 1 — VERBATIM TEXT (Bare Act) 140. (1) A registered person, other than a person opting to pay tax under section 10 , shall be entitled to take, in his electronic credit ledger, the amount of CENVAT credit of eligible duties carried…
141
Job work transition
Chapter XX — Transitional Provisions
BLOCK 1 — VERBATIM TEXT (Bare Act) 141. (1) Where any inputs received at a place of business had been removed as such or removed after being partially processed to a job worker for further processing, testing, repair, reconditioning or…
142
Miscellaneous transitional
Chapter XX — Transitional Provisions
BLOCK 1 — VERBATIM TEXT (Bare Act) 142. (1) Where any goods on which duty, if any, had been paid under the existing law at the time of removal thereof, not being earlier than six months prior to the appointed day, are returned to any…
143
Job work procedure
Chapter XXI — Miscellaneous
BLOCK 1 — VERBATIM TEXT (Bare Act) 143. (1) A registered person (hereafter in this section referred to as the 'principal') may under intimation and subject to such conditions as may be prescribed, send any inputs or capital goods, without…
144
Presumption as to documents
Chapter XXI — Miscellaneous
BLOCK 1 — VERBATIM TEXT (Bare Act) 144. Where any document— (i) is produced by any person under this Act or any other law for the time being in force, or (ii) has been seized from the custody or control of any person under this Act or any…
145
Digital evidence admissibility
Chapter XXI — Miscellaneous
BLOCK 1 — VERBATIM TEXT (Bare Act) 145. (1) Notwithstanding anything contained in any other law for the time being in force,— (a) a micro film of a document or the reproduction of the image or images embodied in such micro film (whether…
146
Common Portal
Chapter XXI — Miscellaneous
BLOCK 1 — VERBATIM TEXT (Bare Act) 146. The Government may, on the recommendations of the Council, notify the Common Goods and Services Tax Electronic Portal for facilitating registration, payment of tax, furnishing of returns,…
147
Deemed exports
Chapter XXI — Miscellaneous
BLOCK 1 — VERBATIM TEXT (Bare Act) 147. The Government may, on the recommendations of the Council, notify certain supplies of goods as deemed exports, where goods supplied do not leave India, and payment for such supplies is received…
148
Special procedure
Chapter XXI — Miscellaneous
BLOCK 1 — VERBATIM TEXT (Bare Act) 148. The Government may, on the recommendations of the Council, and subject to such conditions and safeguards as may be prescribed, notify certain classes of registered persons, and the special…
149
Compliance rating
Chapter XXI — Miscellaneous
BLOCK 1 — VERBATIM TEXT (Bare Act) 149. (1) Every registered person may be assigned a goods and services tax compliance rating score by the Government based on his record of compliance with the provisions of this Act. (2) The goods and…
150
Information return obligation
Chapter XXI — Miscellaneous
BLOCK 1 — VERBATIM TEXT (Bare Act) 150. (1) Any person, being— (a) a taxable person; or (b) a local authority or other public body or association; or (c) any authority of the State Government responsible for the collection of value added…
151
Power to call for information
Chapter XXI — Miscellaneous
BLOCK 1 — VERBATIM TEXT (Bare Act) 151. The Commissioner or an officer authorised by him may, by an order, direct any person to furnish information relating to any matter dealt with in connection with this Act, within such time, in such…
152
Bar on disclosure
Chapter XXI — Miscellaneous
BLOCK 1 — VERBATIM TEXT (Bare Act) 152. (1) No information of any individual return or part thereof with respect to any matter given for the purposes of section 150 or section 151 shall, without the previous consent in writing of the…
153
Expert assistance
Chapter XXI — Miscellaneous
BLOCK 1 — VERBATIM TEXT (Bare Act) 153. Any officer not below the rank of Assistant Commissioner may, having regard to the nature and complexity of the case and the interest of revenue, take assistance of any expert at any stage of…
154
Power to take samples
Chapter XXI — Miscellaneous
BLOCK 1 — VERBATIM TEXT (Bare Act) 154. The Commissioner or an officer authorised by him may take samples of goods from the possession of any taxable person, where he considers it necessary, and provide a receipt for any samples so taken.…
155
Burden of proof
Chapter XXI — Miscellaneous
BLOCK 1 — VERBATIM TEXT (Bare Act) 155. Where any person claims that he is eligible for input tax credit under this Act, the burden of proving such claim shall lie on such person. BLOCK 2 — STATUTORY MAP ELEMENT OF THE SECTION WHAT S. 155…
156
Public servant status
Chapter XXI — Miscellaneous
BLOCK 1 — VERBATIM TEXT (Bare Act) 156. All persons discharging functions under this Act shall be deemed to be public servants within the meaning of section 21 of the Indian Penal Code. BLOCK 2 — STATUTORY MAP ELEMENT OF THE SECTION WHAT…
157
Protection of action
Chapter XXI — Miscellaneous
BLOCK 1 — VERBATIM TEXT (Bare Act) 157. (1) No suit, prosecution or other legal proceedings shall lie against the President, State President, Members, officers or other employees of the Appellate Tribunal or any other person authorised by…
158
Disclosure by public servant
Chapter XXI — Miscellaneous
BLOCK 1 — VERBATIM TEXT (Bare Act) 158. (1) All particulars contained in any statement made, return furnished or accounts or documents produced in accordance with this Act, or in any record of evidence given in the course of any…
158A
Consent based sharing
Chapter XXI — Miscellaneous
BLOCK 1 — VERBATIM TEXT (Bare Act) 158A. (1) Notwithstanding anything contained in sections 133 , 152 and 158, the following details furnished by a registered person may, subject to the provisions of sub-section (2), be shared by the…
159
Publication of information
Chapter XXI — Miscellaneous
BLOCK 1 — VERBATIM TEXT (Bare Act) 159. (1) If the Commissioner, or any other officer authorised by him in this behalf, is of the opinion that it is necessary or expedient in the public interest to publish the name of any person and any…
160
Assessment validity
Chapter XXI — Miscellaneous
BLOCK 1 — VERBATIM TEXT (Bare Act) 160. (1) No assessment, re-assessment, adjudication, review, revision, appeal, rectification, notice, summons or other proceedings done, accepted, made, issued, initiated, or purported to have been done,…
161
Rectification
Chapter XXI — Miscellaneous
BLOCK 1 — VERBATIM TEXT (Bare Act) 161. Without prejudice to the provisions of section 160 , and notwithstanding anything contained in any other provisions of this Act, any authority, who has passed or issued any decision or order or…
162
Civil court bar
Chapter XXI — Miscellaneous
BLOCK 1 — VERBATIM TEXT (Bare Act) 162. Save as provided in sections 117 and 118, no civil court shall have jurisdiction to deal with or decide any question arising from or relating to anything done or purported to be done under this Act.…
163
Levy of fee
Chapter XXI — Miscellaneous
BLOCK 1 — VERBATIM TEXT (Bare Act) 163. Wherever a copy of any order or document is to be provided to any person on an application made by him for that purpose, there shall be paid such fee as may be prescribed. BLOCK 2 — STATUTORY MAP…
164
Power to make rules
Chapter XXI — Miscellaneous
BLOCK 1 — VERBATIM TEXT (Bare Act) 164. (1) The Government may, on the recommendations of the Council, by notification, make rules for carrying out the provisions of this Act. (2) Without prejudice to the generality of the provisions of…
165
Power to make regulations
Chapter XXI — Miscellaneous
BLOCK 1 — VERBATIM TEXT (Bare Act) 165. The Board may, by notification, make regulations consistent with this Act and the rules made thereunder to carry out the provisions of this Act. BLOCK 2 — STATUTORY MAP ELEMENT OF THE SECTION WHAT…
166
Laying of rules
Chapter XXI — Miscellaneous
BLOCK 1 — VERBATIM TEXT (Bare Act) 166. Every rule made by the Government, every regulation made by the Board and every notification issued by the Government under this Act, shall be laid, as soon as may be after it is made or issued,…
167
Delegation of powers
Chapter XXI — Miscellaneous
BLOCK 1 — VERBATIM TEXT (Bare Act) 167. The Commissioner may, by notification, direct that subject to such conditions, if any, as may be specified in the notification, any power exercisable by any authority or officer under this Act may…
168
Power to issue instructions
Chapter XXI — Miscellaneous
BLOCK 1 — VERBATIM TEXT (Bare Act) 168. (1) The Board may, if it considers it necessary or expedient so to do for the purpose of uniformity in the implementation of this Act, issue such orders, instructions or directions to the central…
168A
Force majeure time extension
Chapter XXI — Miscellaneous
BLOCK 1 — VERBATIM TEXT (Bare Act) 168A. (1) Notwithstanding anything contained in this Act, the Government may, on the recommendations of the Council, by notification, extend the time-limit specified in, or prescribed or notified under,…
169
Service of notice
Chapter XXI — Miscellaneous
BLOCK 1 — VERBATIM TEXT (Bare Act) 169. (1) Any decision, order, summons, notice or other communication under this Act or the rules made thereunder shall be served by any one of the following methods, namely:— (a) by giving or tendering…
170
Rounding off
Chapter XXI — Miscellaneous
BLOCK 1 — VERBATIM TEXT (Bare Act) 170. The amount of tax, interest, penalty, fine or any other sum payable, and the amount of refund or any other sum due, under the provisions of this Act shall be rounded off to the nearest rupee and,…
171
Anti-profiteering
Chapter XXI — Miscellaneous
BLOCK 1 — VERBATIM TEXT (Bare Act) 171. (1) Any reduction in rate of tax on any supply of goods or services or the benefit of input tax credit shall be passed on to the recipient by way of commensurate reduction in prices. (2) The Central…
172
Removal of difficulties
Chapter XXI — Miscellaneous
BLOCK 1 — VERBATIM TEXT (Bare Act) 172. (1) If any difficulty arises in giving effect to any provisions of this Act, the Government may, on the recommendations of the Council, by a general or a special order published in the Official…
173
Service Tax repeal
Chapter XXI — Miscellaneous
BLOCK 1 — VERBATIM TEXT (Bare Act) 173. Save as otherwise provided in this Act, Chapter V of the Finance Act, 1994 (32 of 1994) shall be omitted. BLOCK 2 — STATUTORY MAP ELEMENT OF THE SECTION WHAT S. — PRESCRIBES — OPERATIVE CONTENT…
174
Repeal and saving
Chapter XXI — Miscellaneous
BLOCK 1 — VERBATIM TEXT (Bare Act) 174. (1) Save as otherwise provided in this Act, on and from the date of commencement of this Act, the Central Excise Act, 1944 (1 of 1944) (except as respects goods included in entry 84 of the Union…

Sections of the CGST Act, 2017

Short Title Extent Commencement

Definitions

Officers under this Act

Appointment of Officers

Powers of officers under GST

Cross-empowerment

Scope of supply

Composite and mixed supplies

Levy and collection

Composition levy

Power to grant exemption

Power not to recover

Time of supply of goods

Time of supply of services

Change in rate of tax

Value of taxable supply

Eligibility and conditions for ITC

Apportionment and blocked credits

Availability of credit in special circumstances

Job work credit

ISD distribution

Recovery of excess ISD credit

Persons liable for registration

Persons not liable for registration

Compulsory registration

Procedure for registration

Deemed registration

CTP and NRTP

Amendment of registration

Cancellation or suspension

Revocation of cancellation

Tax invoice

Digital payment facility

Prohibition of unauthorised collection

Tax amount on invoice

Credit and debit notes

Accounts and other records

Period of retention

Outward supplies (GSTR-1)

Inward supplies and ITC communication

Furnishing of returns (GSTR-3B)

First return

Availment of ITC

Omitted (Matching)

Omitted (Output tax matching)

Omitted

Annual return

Final return

Notice to defaulters

Late fee

GST practitioners

Payment of tax

Utilisation conditions

Order of utilisation

Interest on delayed payment

TDS

TCS by ECO

Transfer of ITC

Transfer of certain amounts

Refund of tax

Refund in certain cases

Interest on delayed refunds

Consumer Welfare Fund

Utilisation of Fund

Self-assessment

Provisional assessment

Scrutiny of returns

Assessment of non-filers

Assessment of unregistered persons

Summary assessment

Audit by tax authorities

Special audit

Power of inspection search and seizure

Inspection of goods in movement

Power to arrest

Power to summon persons

Access to business premises

Officers to assist proper officers

Determination of tax not paid - non-fraud