Central Goods and Services Tax (CGST) Act, 2017

Central Goods and Services Tax (CGST) Act, 2017

CHAPTER I - PRELIMINARY

CHAPTER II - ADMINISTRATION
1. Officers under this Act
2. Appointment of officers
3. Powers of officers
4. Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances
CHAPTER III - LEVY AND COLLECTION OF TAX
1. Scope of supply
2. Tax liability on composite and mixed supplies
3. Levy and collection
4. Composition levy
5. Power to grant exemption from tax

CHAPTER IV - TIME AND VALUE OF SUPPLY
1. Time of supply of goods
2. Time of supply of services
3. Change in rate of tax in respect of supply of goods or services
4. Value of taxable supply

CHAPTER V - INPUT TAX CREDIT
1. Eligibility and conditions for taking input tax credit
2. Apportionment of credit and blocked credits
3. Availability of credit in special circumstances
4. Taking input tax credit in respect of inputs and capital goods sent for job work
5. Manner of distribution of credit by Input Service Distributor
6. Manner of recovery of credit distributed in excess

CHAPTER VI - REGISTRATION
1. Persons liable for registration
2. Persons not liable for registration
3. Compulsory registration in certain cases
4. Procedure for registration
5. Deemed registration
6. Special provisions relating to casual taxable person and non-resident taxable person
7. Amendment of registration
8. Cancellation of registration
9. Revocation of cancellation of registration

CHAPTER VII - TAX INVOICE, CREDIT AND DEBIT NOTES
1. Tax invoice
2. Prohibition of unauthorised collection of tax
3. Amount of tax to be indicated in tax invoice and other documents
4. Credit and debit notes

CHAPTER VIII - ACCOUNTS AND RECORDS
1. Accounts and other records
2. Period of retention of accounts

CHAPTER IX - RETURNS
1. Furnishing details of outward supplies
2. Furnishing details of inward supplies
3. Furnishing of returns
4. First return
5. Claim of input tax credit and provisional acceptance thereof
6. Matching, reversal and reclaim of input tax credit
7. Matching, reversal and reclaim of reduction in output tax liability
8. Annual return
9. Final return
10. Notice to return defaulters
11. Levy of late fee
12. Goods and services tax practitioners

CHAPTER X - PAYMENT OF TAX
1. Payment of tax, interest, penalty and other amounts
2. Interest on delayed payment of tax
3. Tax deduction at source
4. Collection of tax at source
5. Transfer of input tax credit

CHAPTER XI - REFUNDS
1. Refund of tax
2. Refund in certain cases
3. Interest on delayed refunds
4. Consumer Welfare Fund
5. Utilisation of Fund

CHAPTER XII - ASSESSMENT
1. Self-assessment
2. Provisional assessment
3. Scrutiny of returns
4. Assessment of non-filers of returns
5. Assessment of unregistered persons
6. Summary assessment in certain special cases

CHAPTER XIII - AUDIT
1. Audit by tax authorities
2. Special audit

CHAPTER XIV - INSPECTION, SEARCH, SEIZURE AND ARREST
1. Power of inspection, search and seizure
2. Inspection of goods in movement
3. Power to arrest
4. Power to summon persons to give evidence and produce documents
5. Access to business premises
6. Officers to assist proper officers

CHAPTER XV - DEMANDS AND RECOVERY
1. Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful misstatement or suppression of facts
2. Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilful misstatement or suppression of facts
3. General provisions relating to determination of tax
4. Tax collected but not paid to Government
5. Tax wrongfully collected and paid to Central Government or State Government
6. Initiation of recovery proceedings
7. Recovery of tax
8. Payment of tax and other amount in instalments
9. Transfer of property to be void in certain cases
10. Tax to be first charge on property
11. Provisional attachment to protect revenue in certain cases
12. Continuation and validation of certain recovery proceedings

CHAPTER XVI - LIABILITY TO PAY IN CERTAIN CASES
1. Liability in case of transfer of business
2. Liability of agent and principal
3. Liability in case of amalgamation or merger of companies
4. Liability in case of company in liquidation
5. Liability of directors of private company
6. Liability of partners of firm to pay tax
7. Liability of guardians, trustees, etc.
8. Liability of Court of Wards, etc.
9. Special provisions regarding liability to pay tax, interest or penalty in certain cases
10. Liability in other cases

CHAPTER XVII - ADVANCE RULING
1. Definitions
2. Authority for advance ruling
3. Application for advance ruling
4. Procedure on receipt of application
5. Appellate Authority for Advance Ruling
6. Appeal to Appellate Authority
7. Orders of Appellate Authority
8. Rectification of advance ruling
9. Applicability of advance ruling
10. Advance ruling to be void in certain circumstances
11. Powers of Authority and Appellate Authority
12. Procedure of Authority and Appellate Authority

CHAPTER XVIII - APPEALS AND REVISION
1. Appeals to Appellate Authority
2. Powers of Revisional Authority
3. Constitution of Appellate Tribunal and Benches thereof
4. President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc.
5. Procedure before Appellate Tribunal
6. Appeals to Appellate Tribunal
7. Orders of Appellate Tribunal
8. Financial and administrative powers of President
9. Interest on refund of amount paid for admission of appeal
10. Appearance by authorised representative
11. Appeal to High Court
12. Appeal to Supreme Court
13. Sums due to be paid notwithstanding appeal, etc.
14. Appeal not to be filed in certain cases
15. Non-appealable decisions and orders

CHAPTER XIX - OFFENCES AND PENALTIES
1. Penalty for certain offences
2. Penalty for failure to furnish information return
3. Fine for failure to furnish statistics
4. General penalty
5. General disciplines related to penalty
6. Power to impose penalty in certain cases
7. Power to waive penalty or fee or both
8. Detention, seizure and release of goods and conveyances in transit
9. Confiscation of goods or conveyances and levy of penalty
10. Confiscation or penalty not to interfere with other punishments
11. Punishment for certain offences
12. Liability of officers and certain other persons
13. Cognizance of offences
14. Presumption of culpable mental state
15. Relevancy of statements under certain circumstances
16. Offences by companies
17. Compounding of offences

CHAPTER XX - TRANSITIONAL PROVISIONS
1. Migration of existing taxpayers
2. Transitional arrangements for input tax credit
3. Transitional provisions relating to job work
4. Miscellaneous transitional provisions

CHAPTER XXI - MISCELLANEOUS
1. Job work procedure
2. Presumption as to documents in certain cases
3. Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence
4. Common Portal
5. Deemed Exports
6. Special procedure for certain processes
7. Goods and services tax compliance rating
8. Obligation to furnish information return
9. Power to collect statistics
10. Bar on disclosure of information
11. Taking assistance from an expert
12. Power to take samples
13. Burden of proof
14. Persons deemed to be public servants
15. Protection of action taken under this Act
16. Disclosure of information by a public servant
17. Publication of information in respect of persons in certain cases
18. Assessment proceedings, etc., not to be invalid on certain grounds
19. Rectification of errors apparent on the face of record
20. Bar on jurisdiction of civil courts
21. Levy of fee
22. Power of Government to make rules
23. Power to make regulations
24. Laying of rules, regulations and notifications
25. Delegation of powers
26. Power to issue instructions or directions
27. Service of notice in certain circumstances
28. Rounding off of tax, etc.
29. Anti-profiteering measure
30. Removal of difficulties
31. Amendment of Act 32 of 1994
32. Repeal and saving

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