Bare Acts

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.

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Act Details

Act Number:

Act Year:

2017

Location:

Chhattisgarh

Enactment Date:

4/12/2017

Enforcement Date:

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:

Department of COMMERCIAL TAX

All Section List (CGST Act)

PRELIMINARY

Section 1 to Section 2

Section 1

Short title, extent and commencement.

Section 2

Definitions.

ADMINISTRATION

Section 3 to Section 6

Section 3

Officers under this Act.

Section 4

Appointment of officers.

Section 5

Powers of officers.

Section 6

Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances.

LEVY AND COLLECTION OF TAX

Section 7 to Section 11

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.

TIME AND VALUE OF SUPPLY

Section 12 to Section 15

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.

INPUT TAX CREDIT

Section 16 to Section 21

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 19

Taking input tax credit in respect of inputs and capital goods sent for job work.

Section 20

Manner of distribution of credit by Input Service Distributor.

Section 21

Manner of recovery of credit distributed in excess.

REGISTRATION

Section 22 to Section 30

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 27

Special provisions relating to casual taxable person and non-resident taxable person.

Section 28

Amendment of registration.

Section 29

Cancellation or suspension of registration.

Section 30

Revocation of cancellation of registration.

TAX INVOICE, CREDIT AND DEBIT NOTES

Section 31 to Section 34

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.

ACCOUNTS AND RECORDS

Section 35 to Section 36

Section 35

Accounts and other records.

Section 36

Period of retention of accounts.

RETURNS

Section 37 to Section 48

Section 37

Furnishing details of outward supplies.

Section 38

Communication of details of inward supplies and input tax credit.

Section 39

Furnishing of returns.

Section 40

First return.

Section 41

Availment of input tax credit.

Section 42

Section 43

Section 44

Section 45

Section 46

Notice to return defaulters.

Section 47

Levy of late fee.

Section 48

Goods and services tax practitioners.

PAYMENT OF TAX

Section 49 to Section 53

Section 49

Payment of tax, interest, penalty and other amounts.

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 to Section 58

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 to Section 64

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.

AUDIT

Section 65 to Section 66

Section 65

Audit by tax authorities.

Section 66

Special audit.

INSPECTION, SEARCH, SEIZURE AND ARREST

Section 67 to Section 72

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.

DEMANDS AND RECOVERY

Section 73 to Section 84

Section 73

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.

Section 74

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.

Section 75

General provisions relating to determination of tax.

Section 76

Tax collected but not paid to Government.

Section 77

Tax wrongfully collected and paid to Central Government or State 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.

LIABILITY TO PAY IN CERTAIN CASES

Section 85 to Section 94

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 93

Special provisions regarding liability to pay tax, interest or penalty in certain cases.

Section 94

Liability in other cases.

ADVANCE RULING

Section 95 to Section 106

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, Appellate Authority and National Appellate Authority.

Section 106

Procedure of Authority, Appellate Authority and National Appellate Authority.

APPEALS AND REVISION

Section 107 to Section 121

Section 107

Appeals to Appellate Authority.

Section 108

Powers of Revisional Authority.

Section 109

Constitution of Appellate Tribunal and Benches thereof.

Section 110

President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc.

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.

OFFENCES AND PENALITIS

Section 122 to Section 138

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.

TRANSITIONAL PROVISIONS

Section 139 to Section 142

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.

MISCELLANEOUS

Section 143 to Section 174

Section 143

Job work procedure.

Section 144

Presumption as to documents in certain cases.

Section 145

Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence.

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 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.