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Table of ContentsContent
Preamble   -             CENTRAL GOODS AND SERVICES TAX ACT, 2017
Chapter I  -             PRELIMINARY
Section 1  -             Short title, extent and commencement
Section 2  -             Definitions
Chapter II  -             ADMINISTRATION
Section 3  -             Officers under this Act
Section 4  -             Appointment of officers
Section 5  -             Powers of officers
Chapter III  -             LEVY AND COLLECTION OF TAX
Section 7  -             Scope of supply
Section 8  -             Tax liability on composite and mixed supplies
Section 9  -             Levy and collection
Section 10  -             Composition levy
Section 11  -             Power to grant exemption from tax
Chapter IV  -             TIME AND VALUE OF SUPPLY
Section 12  -             Time of supply of goods
Section 13  -             Time of supply of services
Section 14  -             Change in rate of tax in respect of supply of goods or services
Section 15  -             Value of taxable supply
Chapter V  -             INPUT TAX CREDIT
Section 16  -             Eligibility and conditions for taking input tax credit
Section 17  -             Apportionment of credit and blocked credits
Section 18  -             Availability of credit in special circumstances
Section 20  -             Manner of distribution of credit by Input Service Distributor
Section 21  -             Manner of recovery of credit distributed in excess
Chapter VI  -             REGISTRATION
Section 22  -             Persons liable for registration
Section 23  -             Persons not liable for registration
Section 24  -             Compulsory registration in certain cases
Section 25  -             Procedure for registration
Section 26  -             Deemed registration
Section 28  -             Amendment of registration
Section 29  -             Cancellation [or suspension] of registration
Section 30  -             Revocation of cancellation of registration
Chapter VII  -             TAX INVOICE, CREDIT AND DEBIT NOTES
Section 31  -             Tax invoice
Section 32  -             Prohibition of unauthorised collection of tax
Section 33  -             Amount of tax to be indicated in tax invoice and other documents
Section 34  -             Credit and debit notes
Chapter VIII  -             ACCOUNTS AND RECORDS
Section 35  -             Accounts and other records
Section 36  -             Period of retention of accounts
Chapter IX  -             RETURNS
Section 37  -             Furnishing details of outward supplies
Section 38  -             Furnishing details of inward supplies
Section 39  -             Furnishing of returns
Section 40  -             First return
Section 41  -             Claim of input tax credit and provisional acceptance thereof
Section 42  -             Matching, reversal and reclaim of input tax credit
Section 43A  -             Procedure for furnishing return and availing input tax credit
Section 44  -             Annual return
Section 45  -             Final return
Section 46  -             Notice to return defaulters
Section 47  -             Levy of late fee
Section 48  -             Goods and services tax practitioners
Chapter X  -             PAYMENT OF TAX
Section 49  -             Payment of tax, interest, penalty and other amounts
Section 49A  -             Utilisation of input tax credit subject to certain conditions
Section 49B  -             Order of utilisation of input tax credit
Section 50  -             Interest on delayed payment of tax
Section 51  -             Tax deduction at source
Section 52  -             Collection of tax at source
Section 53  -             Transfer of input tax credit
Chapter XI  -             REFUNDS
Section 54  -             Refund of tax
Section 55  -             Refund in certain cases
Section 56  -             Interest on delayed refunds
Section 57  -             Consumer Welfare Fund
Section 58  -             Utilisation of Fund
Chapter XII  -             ASSESSMENT
Section 59  -             Self-assessment
Section 60  -             Provisional assessment
Section 61  -             Scrutiny of returns
Section 62  -             Assessment of non-filers of returns
Section 63  -             Assessment of unregistered persons
Section 64  -             Summary assessment in certain special cases
Chapter XIII  -             AUDIT
Section 65  -             Audit by tax authorities
Section 66  -             Special audit
Chapter XIV  -             INSPECTION, SEARCH, SEIZURE AND ARREST
Section 67  -             Power of inspection, search and seizure
Section 68  -             Inspection of goods in movement
Section 69  -             Power to arrest
Section 70  -             Power to summon persons to give evidence and produce documents
Section 71  -             Access to business premises
Section 72  -             Officers to assist proper officers
Chapter XV  -             DEMANDS AND RECOVERY
Section 75  -             General provisions relating to determination of tax
Section 76  -             Tax collected but not paid to Government
Section 78  -             Initiation of recovery proceedings
Section 79  -             Recovery of tax
Section 80  -             Payment of tax and other amount in instalments
Section 81  -             Transfer of property to be void in certain cases
Section 82  -             Tax to be first charge on property
Section 83  -             Provisional attachment to protect revenue in certain cases
Section 84  -             Continuation and validation of certain recovery proceedings
Chapter XVI  -             LIABILITY TO PAY IN CERTAIN CASES
Section 85  -             Liability in case of transfer of business
Section 86  -             Liability of agent and principal
Section 87  -             Liability in case of amalgamation or merger of companies
Section 88  -             Liability in case of company in liquidation
Section 89  -             Liability of directors of private company
Section 90  -             Liability of partners of firm to pay tax
Section 91  -             Liability of guardians, trustees, etc
Section 92  -             Liability of Court of Wards, etc
Section 94  -             Liability in other cases
Chapter XVII  -             ADVANCE RULING
Section 95  -             Definitions
Section 96  -             Authority for advance ruling
Section 97  -             Application for advance ruling
Section 98  -             Procedure on receipt of application
Section 99  -             Appellate Authority for Advance Ruling
Section 100  -             Appeal to Appellate Authority
Section 101  -             Orders of Appellate Authority
Section 102  -             Rectification of advance ruling
Section 103  -             Applicability of advance ruling
Section 104  -             Advance ruling to be void in certain circumstances
Section 105  -             Powers of Authority and Appellate Authority
Section 106  -             Procedure of Authority and Appellate Authority
Chapter XVIII  -             APPEALS AND REVISION
Section 107  -             Appeals to Appellate Authority
Section 108  -             Powers of Revisional Authority
Section 109  -             Constitution of Appellate Tribunal and Benches thereof
Section 111  -             Procedure before Appellate Tribunal
Section 112  -             Appeals to Appellate Tribunal
Section 113  -             Orders of Appellate Tribunal
Section 114  -             Financial and administrative powers of President
Section 115  -             Interest on refund of amount paid for admission of appeal
Section 116  -             Appearance by authorised representative
Section 117  -             Appeal to High Court
Section 118  -             Appeal to Supreme Court
Section 119  -             Sums due to be paid notwithstanding appeal, etc
Section 120  -             Appeal not to be filed in certain cases
Section 121  -             Non-appealable decisions and orders
Chapter XIX  -             OFFENCES AND PENALTIES
Section 122  -             Penalty for certain offences
Section 123  -             Penalty for failure to furnish information return
Section 124  -             Fine for failure to furnish statistics
Section 125  -             General penalty
Section 126  -             General disciplines related to penalty
Section 127  -             Power to impose penalty in certain cases
Section 128  -             Power to waive penalty or fee or both
Section 129  -             Detention, seizure and release of goods and conveyances in transit
Section 130  -             Confiscation of goods or conveyances and levy of penalty
Section 131  -             Confiscation or penalty not to interfere with other punishments
Section 132  -             Punishment for certain offences
Section 133  -             Liability of officers and certain other persons
Section 134  -             Cognizance of offences
Section 135  -             Presumption of culpable mental state
Section 136  -             Relevancy of statements under certain circumstances
Section 137  -             Offences by companies
Section 138  -             Compounding of offences
Chapter XX  -             TRANSITIONAL PROVISIONS
Section 139  -             Migration of existing taxpayers
Section 140  -             Transitional arrangements for input tax credit
Section 141  -             Transitional provisions relating to job work
Section 142  -             Miscellaneous transitional provisions
Chapter XXI  -             MISCELLANEOUS
Section 143  -             Job work procedure
Section 144  -             Presumption as to documents in certain cases
Section 146  -             Common Portal
Section 147  -             Deemed exports
Section 148  -             Special procedure for certain processes
Section 149  -             Goods and services tax compliance rating
Section 150  -             Obligation to furnish information return
Section 151  -             Power to collect statistics
Section 152  -             Bar on disclosure of information
Section 153  -             Taking assistance from an expert
Section 154  -             Power to take samples
Section 155  -             Burden of proof
Section 156  -             Persons deemed to be public servants
Section 157  -             Protection of action taken under this Act
Section 158  -             Disclosure of information by a public servant
Section 159  -             Publication of information in respect of persons in certain cases
Section 160  -             Assessment proceedings, etc., not to be invalid on certain grounds
Section 161  -             Rectification of errors apparent on the face of record
Section 162  -             Bar on jurisdiction of civil courts
Section 163  -             Levy of fee
Section 164  -             Power of Government to make rules
Section 165  -             Power to make regulations
Section 166  -             Laying of rules, regulations and notifications
Section 167  -             Delegation of powers
Section 168  -             Power to issue instructions or directions
Section 169  -             Service of notice in certain circumstances
Section 170  -             Rounding off of tax, etc
Section 171  -             Anti-profiteering measure
Section 172  -             Removal of difficulties
Section 173  -             Amendment of Act 32 of 1994
Section 174  -             Repeal and saving
Schedule I  -             SCHEDULE I
Schedule II  -             SCHEDULE II
Schedule III  -             SCHEDULE III
Statement of Objects and Reasons   -             CENTRAL GOODS AND SERVICES TAX BILL, 2017
 
 
 
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