advertisement
The Central Goods and Services Tax Act, 2017
An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Central Government and for matters connected therewith or incidental thereto.
Act Details
12
2017
Chhattisgarh
4/12/2017
22nd June, 2017 for sections 1, 2, 3, 4, 5, 10, 22, 23, 24, 25, 26, 27, 28, 29, 30, 139, 146 and 164 1st July, 2017 for sections 6 to 9, 11 to 21, 31 to 41, 42 (except proviso to sub-section (9) of S 42), 43 (except proviso to subsection (9) of S 43), 44 to 50, 53 to 138, 140 to 163, 165 to 174.
Department of COMMERCIAL TAX
Full List of CGST Act Sections
PRELIMINARY
ADMINISTRATION
Section 3
Officers under this Act.Section 4
Appointment of officers.Section 5
Powers of officers.LEVY AND COLLECTION OF TAX
Section 7
Scope of supply.Section 9
Levy and collection.Section 10
Composition levy.Section 11
Power to grant exemption from tax.TIME AND VALUE OF SUPPLY
Section 12
Time of supply of goods.Section 13
Time of supply of services.Section 15
Value of taxable supply.INPUT TAX CREDIT
REGISTRATION
Section 22
Persons liable for registration.Section 23
Persons not liable for registration.Section 25
Procedure for registration.Section 26
Deemed registration.Section 28
Amendment of registration.TAX INVOICE, CREDIT AND DEBIT NOTES
ACCOUNTS AND RECORDS
Section 35
Accounts and other records.Section 36
Period of retention of accounts.RETURNS
Section 37
Furnishing details of outward supplies.Section 39
Furnishing of returns.Section 40
First return.Section 41
Availment of input tax credit.Section 42
Omitted.Section 43
Omitted.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.PAYMENT OF TAX
Section 50
Interest on delayed payment of tax.Section 51
Tax deductions at source.Section 52
Collection of tax at stores.Section 53
Transfer of input tax credit.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.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.AUDIT
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 71
Access to business premises.Section 72
Officers to assist proper officers.DEMANDS AND RECOVERY
Section 78
Initiation of recovery proceedings.Section 79
Recovery of tax.Section 82
Tax to be first charge on property.LIABILITY TO PAY IN CERTAIN CASES
Section 86
Liability of agent and principal.Section 91
Liability of guardians, trustees, etc.Section 92
Liability of Court of Wards, etc.Section 94
Liability in other cases.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.APPEALS AND REVISION
Section 107
Appeals to Appellate Authority.Section 108
Powers of Revisional Authority.Section 111
Procedure before Appellate Tribunal.Section 112
Appeals to Appellate Tribunal.Section 113
Orders of Appellate Tribunal.Section 116
Appearance by authorised representative.Section 117
Appeal to High Court.Section 118
Appeal to Supreme Court.Section 120
Appeal not to be filed in certain cases.Section 121
Non-appealable decisions and orders.OFFENCES AND PENALITIS
Section 122
Penalty for certain offences.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 132
Punishment for certain offences.Section 134
Cognizance of offences.Section 135
Presumption of culpable mental state.Section 137
Offences by companies.Section 138
Compounding of offences.TRANSITIONAL PROVISIONS
Section 139
Migration of existing taxpayers.Section 142
Miscellaneous transitional provisions.MISCELLANEOUS
Section 143
Job work procedure.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 call for information.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 take under this Act.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 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.