GST
Acts & Sections
Browse the CGST, SGST and IGST Acts.
CGST Act, 2017
| Section | Title | Summary |
|---|---|---|
| 1 | Short Title Extent Commencement | 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… |
| 10 | Composition levy | 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… |
| 100 | Appeal to Appellate Authority | 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 | 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 | 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 | 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 | 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 | 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 | 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 | 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 | 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 | 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 | 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 | 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 | 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… |
| 11 | Power to grant exemption | 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… |
| 110 | President and Members of GSTAT | 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 | 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 | 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 | 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 | 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 | 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 | (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 | (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 | (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 | 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… |
| 11A | Power not to recover | 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 | 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… |
| 120 | Monetary limits | 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 | 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 | 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 | 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 | 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 | 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 | 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 | 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 | 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 | 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 | 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… |
| 13 | Time of supply of services | 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… |
| 130 | Confiscation | 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 | 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 | 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 | 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 | 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 | 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 | 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 | 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 | 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 | 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… |
| 14 | Change in rate of tax | 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… |
| 140 | Transitional ITC | 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 | 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 | 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 | 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 | 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 | 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 | 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 | 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 | 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 | 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… |
| 15 | Value of taxable 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… |
| 150 | Information return obligation | 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 | 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 | 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 | 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 | 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 | 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 | 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 | 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 | 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 | 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 | 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… |
| 16 | Eligibility and conditions for ITC | 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… |
| 160 | Assessment validity | 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 | 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 | 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 | 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 | 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 | 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 | 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 | 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 | 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 | 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 | 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… |
| 17 | Apportionment and blocked credits | 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… |
| 170 | Rounding off | 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 | 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 | 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 | 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 | 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… |
| 18 | Availability of credit in special circumstances | 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 | 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… |
| 2 | Definitions | 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… |
| 20 | ISD distribution | 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 | 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 | 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 | 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 | 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 | 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 | 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 | 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 | 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 | 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… |
| 3 | Officers under this Act | 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… |
| 30 | Revocation of cancellation | 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 | 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 | 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 | 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 | 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 | 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 | 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 | 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) | 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 | 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) | 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… |
| 4 | Appointment of Officers | 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… |
| 40 | First return | 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 | 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) | 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) | 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 | 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 | 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 | 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 | 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 | 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 | 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 | 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 | 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 | 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… |
| 5 | Powers of officers under GST | 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… |
| 50 | Interest on delayed payment | 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 | 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 | 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 | 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 | 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 | 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 | 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 | 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 | 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 | 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 | 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.… |
| 6 | Cross-empowerment | 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… |
| 60 | Provisional 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 | 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 | 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 | 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 | 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 | 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 | 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 | 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 | 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 | 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… |
| 7 | Scope of supply | 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,… |
| 70 | Power to summon persons | 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 | 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 | 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 | 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 | 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 | 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 | 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 | 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 | 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 | 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 | 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… |
| 8 | Composite and mixed supplies | 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,… |
| 80 | Payment in instalments | 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 | 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 | 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 | 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 | 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 | 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 | 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 | 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 | 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 | 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… |
| 9 | Levy and collection | 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… |
| 90 | Liability of partners of firm | 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 | 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 | 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 | 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 | 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 | 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 | 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 | 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 | 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 | 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… |
IGST Act, 2017
| Section | Title | Summary |
|---|---|---|
| 1 | Short title extent and commencement | (1) This Act may be called the Integrated Goods and Services Tax Act, 2017. (2) It shall extend to the whole of India [the words 'except the State of Jammu and Kashmir' omitted by s. 2 of the Integrated Goods and Services Tax (Extension… |
| 10 | POS for goods other than imports or exports | (1) The place of supply of goods, other than supply of goods imported into, or exported from India, shall be as under — (a) where the supply involves movement of goods, whether by the supplier or the recipient or by any other person, the… |
| 11 | POS for goods imported into or exported from India | The place of supply of goods, — (a) imported into India shall be the location of the importer; (b) exported from India shall be the location outside India. BLOCK 2 — PRE-GST COUNTERPART / PARALLEL PROVISIONS / OPERATIVE RULES PARALLEL /… |
| 12 | POS for services where supplier and recipient in India | (1) Applies where location of supplier and recipient both in India. (2) DEFAULT — except sub-ss (3)-(14): (a) to registered = location of such person; (b) to non-registered = (i) address on record location, (ii) location of supplier. (3)… |
| 13 | POS for services cross-border | (1) Applies where supplier or recipient outside India. (2) DEFAULT — except sub-ss (3)-(13): POS = location of recipient. Proviso: if recipient location not available in ordinary course, POS = supplier location. (3) PERFORMANCE LOCATION… |
| 14 | OIDAR special provision | (1) On supply of OIDAR services by any person located in non-taxable territory and received by a non-taxable online recipient, the supplier of services located in non-taxable territory shall be the person liable for paying integrated tax.… |
| 15 | Refund of integrated tax to international tourist | The integrated tax paid by tourist leaving India on any supply of goods taken out of India by him shall be refunded in such manner and subject to such conditions and safeguards as may be prescribed. Explanation — For the purposes of this… |
| 16 | Zero rated supply | (1) 'zero rated supply' means any of the following supplies of goods or services or both, namely: — (a) export of goods or services or both; or (b) supply of goods or services or both [for authorised operations — inserted by FA 2021… |
| 17 | Apportionment of tax and settlement of funds | (1) Out of the integrated tax paid to the Central Government, in respect of — (a) inter-State supply to unregistered person / composition taxpayer under s. 10 CGST; (b) inter-State supply where registered person not eligible for ITC; (c)… |
| 17A | Transfer of Certain Amounts | [Inserted by s. 114 of the Finance (No. 2) Act, 2019 (No. 23 of 2019) — Brought into force w.e.f. 01.01.2020] Where any amount has been transferred from the electronic cash ledger under this Act to the electronic cash ledger under the… |
| 18 | Transfer of input tax credit | On utilisation of credit of integrated tax availed under this Act for payment of, — (a) central tax in accordance with the provisions of sub-section (5) of section 49 of the CGST Act, the amount collected as integrated tax shall stand… |
| 19 | Tax wrongfully collected and paid | (1) A registered person who has paid integrated tax on a supply considered by him to be an inter-State supply, but which is subsequently held to be an intra-State supply, shall be granted refund of the amount of integrated tax so paid in… |
| 2 | Definitions | In this Act, unless the context otherwise requires — (1) 'Central Goods and Services Tax Act' means the Central Goods and Services Tax Act, 2017; (2) 'central tax' means the tax levied and collected under the Central Goods and Services… |
| 20 | Application of provisions of Central Goods and Services Tax Act | Subject to the provisions of this Act and the rules made thereunder, the provisions of CGST Act relating to — (i) scope of supply; (ii) composite supply and mixed supply; (iii) time and value of supply; (iv) input tax credit; (v)… |
| 21 | Import of services made on or after the appointed day | Import of services made on or after the appointed day shall be liable to tax under the provisions of this Act regardless of whether the transactions for such import of services had been initiated before the appointed day: Proviso: If the… |
| 22 | 25 - Rules Regulations Laying and Removal of difficulties | (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 sub-section (1), the Government may make… |
| 3 | Appointment of Officers | The Board may appoint such central tax officers as it thinks fit for exercising the powers under this Act. BLOCK 2 — PRE-GST COUNTERPART / PARALLEL PROVISIONS / OPERATIVE RULES PARALLEL / PRE-GST INSTRUMENT COUNTERPART AND COMPARATIVE… |
| 4 | Authorisation of State and UT tax officers | 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 officers for the purposes of this Act,… |
| 5 | Levy and collection | (1) Subject to the provisions of sub-section (2), there shall be levied a tax called the integrated goods and services tax on all inter-State supplies of goods or services or both, except on the supply of alcoholic liquor for human… |
| 6 | Power to grant exemption from tax | (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 subject to such conditions as may be… |
| 7 | Inter-State supply | (1) Subject to the provisions of section 10 , supply of goods, where the location of the supplier and the place of supply are in — (a) two different States; (b) two different Union territories; or (c) a State and a Union territory, shall… |
| 8 | Intra-State supply | (1) Subject to the provisions of section 10 , supply of goods where the location of the supplier and the place of supply of goods are in the same State or same Union territory shall be treated as intra-State supply: Provided that the… |
| 9 | Supplies in territorial waters | Notwithstanding anything contained in this Act, — (a) where the location of the supplier is in the territorial waters, the location of such supplier; or (b) where the place of supply is in the territorial waters, the place of supply,… |