The Gujarat Goods and Services Tax Act, 2017

GOVERNMENT OF GUJARAT
LEGISLATIVE AND PARLIAMENTARY
AFFAIRS DEPARTMENT
THE GUJARAT GOODS AND 
SERVICES TAX ACT, 2017
(GUJARAT ACT NO. 25 OF 2017)
(As modified upto 30th November, 2021)
2021

GOVERNMENT OF GUJARAT
LEGISLATIVE AND PARLIAMENTARY
AFFAIRS DEPARTMENT
THE GUJARAT GOODS AND 
SERVICES TAX ACT, 2017
(GUJARAT ACT NO. 25 OF 2017)
(As modified upto 30th November, 2021)
2021
2021
The Gujarat Goods and Services Tax Act, 2017
III
THE GUJARAT GOODS AND SERVICES TAX ACT, 2017
Contents
Preamble Page No.
SECTIONS.
CHAPTER I 
PRELIMINARY
1. Short title, extent and commencement. 1
2. Definitions. 1
CHAPTER II 
ADMINISTRATION
3. Officers under this Act. 14
4. Appointment of Officers. 14
5. Powers of Officers. 14
6. Authorisation of officers of central tax as proper officer  in certain  
circumstances.
14
CHAPTER III 
LEVY AND COLLECTION OF TAX
7. Scope of supply. 15
8. Tax liability on composite and mixed supplies. 16
9. Levy and collection. 16
10. Composition Levy. 17
11. Power to grant exemption from tax. 20
CHAPTER IV 
TIME AND V ALUE OF SUPPLY
12. Time of supply of goods. 20
13. Time of supply of services. 22
14. Change in rate of tax in respect of supply of goods or services. 23
15. Value of taxable supply. 24
CHAPTER V
INPUT TAX CREDIT
16. Eligibility and conditions for taking input tax credit. 26
17. Apportionment of credit and blocked credits. 27
18. Availability of credit in special circumstances. 30
19. Taking input tax credit in respect of inputs and capital goods sent for job-work. 31
20. Manner of distribution of credit by Input Service Distributor. 32
21. Manner of recovery of credit distributed in excess. 33
CHAPTER VI 
REGISTRATION
22. Persons liable for registration. 33
23. Persons not liable for registration. 35
24. Compulsory registration in certain cases. 35
25. Procedure for registration. 36
26. Deemed registration. 38
The Gujarat Goods and Services Tax Act, 2017
IV
27. Special provisions relating to casual taxable person and non-resident taxable 
person.
38
28. Amendment of registration. 39
29. Cancellation or suspension of registration. 39
30. Revocation of cancellation of registration. 41
CHAPTER VII 
TAX INVOICE, CREDIT AND DEBIT NOTES
31. Tax invoice. 41
31A. Facility of digital payment to recipient. 44
32. Prohibition of unauthorized collection of tax. 44
33. Amount of tax to be indicated in tax invoice and other documents. 44
34. Credit and debit notes. 44
CHAPTER VIII
ACCOUNTS AND RECORDS
35. Accounts and other records. 45
36. Period of retention of accounts. 46
CHAPTER IX 
RETURNS
37. Furnishing details of outward supplies. 46
38. Furnishing details of inward supplies. 47
39. Furnishing of returns. 49
40. First Return. 50
41. Claim of input tax credit and provisional acceptance thereof. 50
42. Matching, reversal and reclaim of input tax credit. 51
43. Matching, reversal and reclaim of reduction in output tax liability. 52
43A. Procedure for furnishing return and availing input tax credit. 53
44. Annual return. 54
45. Final return. 55
46. Notice to return defaulters. 55
47. Levy of late fee. 55
48. Goods and services tax practitioners. 55
CHAPTER X 
PAYMENT OF TAX
49. Payment of tax, interest, penalty and other amounts. 55
49A. Utilisation of input tax credit subject to certain conditions. 58
49B. Order of utilisation of input tax credit. 58
50. Interest on delayed payment of tax. 58
51. Tax deduction at source. 58
52. Collection of tax at source. 59
53. Transfer of input tax credit. 62
53A. Transfer of certain amounts. 62
CHAPTER XI 
REFUNDS
54. Refund of tax. 63
55. Refund in certain cases. 67
The Gujarat Goods and Services Tax Act, 2017
V
56. Interest on delayed refunds. 67
57. Consumer Welfare Fund. 67
58. Utilisation of Fund. 68
CHAPTER XII 
ASSESSMENT
59. Self-assessment. 68
60. Provisional assessment. 68
61. Scrutiny of returns. 69
62. Assessment of non-filers of returns. 69
63. Assessment of unregistered persons. 69
64. Summary assessment in certain special cases. 70
CHAPTER XIII 
AUDIT
65. Audit by tax authorities. 70
66. Special audit. 71
CHAPTER XIV 
INSPECTION, SEARCH, SEIZURE AND ARREST
67. Power of inspection, search and seizure. 72
68. Inspection of goods in movement. 74
69. Power to arrest. 74
70. Power to summon persons to give evidence and produce documents. 75
71. Access to business premises. 75
72. Officers to assist proper officers. 76
CHAPTER XV 
DEMANDS AND RECOVERY
73. Determination of tax not paid or short paid or erroneously refunded or input 
tax credit wrongly availed or utilized for any reason other than fraud or any 
willful misstatement or suppression of facts.
76
74. Determination of tax not paid or short paid or erroneously refunded or 
input tax credit wrongly availed or utilized by reason of fraud or any willful 
misstatement or suppression of facts.
77
75. General provisions relating to determination of tax. 79
76. Tax collected but not paid to Government. 80
77. Tax wrongfully collected and paid to Central Government or State Government. 81
78. Initiation of recovery proceedings. 81
79. Recovery of tax. 82
80. Payment of tax and other amount in instalments. 84
81. Transfer of property to be void in certain cases. 84
82. Tax to be first charge on property. 84
83. Provisional attachment to protect revenue in certain cases. 85
84. Continuation and validation of certain recovery proceedings. 85
CHAPTER XVI 
LIABILITY TO PAY IN CERTAIN CASES
85. Liability in case of transfer of business. 86
86. Liability of agent and principal. 86
The Gujarat Goods and Services Tax Act, 2017
VI
87. Liability in case of amalgamation or merger of companies. 86
88. Liability in case of company in liquidation. 86
89. Liability of directors of private company. 87
90. Liability of partners of firm to pay tax. 87
91. Liability of guardians, trustees, etc. 88
92. Liability of Court of Wards, etc. 88
93. Special provisions regarding liability to pay tax, interest or penalty in certain 
cases. 
88
94. Liability in other cases. 89
CHAPTER XVII
ADV ANCE RULING
95. Definitions. 90
96. Constitution of Authority for Advance Ruling. 90
97. Application for advance ruling. 91
98. Procedure on receipt of application. 91
99. Constitution of Appellate Authority for Advance Ruling. 92
100. Appeal to the Appellate Authority. 92
101. Orders of Appellate Authority. 93
101A. National Appellate Authority for Advance Ruling under Central Goods and 
Service Tax Act, shall be Appellate Authority under this Act.
93
101B. Appeal to National Appellate Authority. 93
101C. Order of National Appellate Authority. 94
102. Rectification of advance ruling. 94
103. Applicability of advance ruling. 95
104. Advance ruling to be void in certain circumstances. 95
105. Powers of Authority, Appellate Authority and National Appellate Authority. 96
106. Procedure of Authority, Appellate Authority and National Appellate 
Authority.
96
CHAPTER XVIII 
APPEALS AND REVISION
107. Appeals to Appellate Autority. 96
108. Powers of Revisional Authority. 98
109. Appellate Tribunal and Benches thereof. 100
110. President and Members of Appellate Tribunal, their qualification, appointment, 
conditions of service, etc.
100
111. Procedure before Appellate Tribunal. 100
112. Appeals to Appellate Tribunal. 101
113. Orders of Appellate Tribunal. 103
114. Financial and administrative powers of State President. 103
115. Interest on refund of amount paid for admission of appeal. 103
116. Appearance by authorised representative. 104
117. Appeal to High Court. 105
118. Appeal to Supreme Court. 106
119. Sums due to be paid notwithstanding appeal, etc. 106
120. Appeal not to be filed in certain cases. 106
121. Non appealable decision and orders. 107
The Gujarat Goods and Services Tax Act, 2017
VII
CHAPTER XIX 
OFFENCE AND PENALTIES
122. Penalty for certain offences. 107
123. Penalty for failure to furnish information return. 110
124. Fine for failure to furnish statistics. 110
125. General penalty. 110
126. General disciplines related to penalty. 110
127. Power to impose penalty in certain cases. 111
128. Power to waive penalty or fee or both. 111
129. Determination seizure and release of goods and conveyances in transit. 111
130. Confiscation of goods or conveyances and levy of penalty. 112
131. Confiscation or penalty not to interfere with other punishments. 113
132. Punishment for certain offences. 114
133. Liability of officers and certain other persons. 116
134. Cognizance of offences. 116
135. Presumption of culpable mental state. 116
136. Relevancy of statements under certain circumstances. 116
137. Offences by Companies. 117
138. Compounding of offences. 117
CHAPTER XX 
TRANSITIONAL PROVISIONS
139. Migration of existing taxpayers. 118
140.  Transitional arrangements for input tax credit. 119
141.  Transitional provisions relating to job-work. 122
142.  Miscellaneous transitional provisions. 123
CHAPTER XXI 
MISCELLANEOUS
143. Job-work procedure. 127
144. Presumption as to documents in certain cases. 129
145. Admissibility of micro films, facsimile copies of documents and computer 
printouts as documents and as evidence.
129
146. Common Portal. 130
147. Deemed Exports. 130
148. Special procedure for certain processes. 130
149. Goods and services tax compliance rating. 130
150. Obligation to furnish information return. 130
151. Power to collect Statistics. 132
152. Bar on disclosure of information. 132
153. Taking assistance from an expert. 132
154. Power to take samples. 133
155. Burden of proof. 133
156. Persons deemed to be public servants. 133
157. Protection of action taken under this Act. 133
158. Disclosure of information by a public servant. 133
159. Publication of information in respect of person in certain cases. 134
160. Assessment proceedings, etc. not to be invalid on certain grounds. 135
161. Rectification of errors apparent on the face of record. 135
The Gujarat Goods and Services Tax Act, 2017
VIII
162. Bar on jurisdiction of civil courts. 136
163. Levy of fee. 136
164. Power of Government to make rules. 136
165. Power to make regulations. 136
166. Laying of rules, regulations and notifications. 136
167. Delegation of powers. 136
168. Power to issue instructions or directions. 137
168A. Power of Government to extend timelimit in special circumstances. 137
169. Service of notice in certain circumstances. 137
170. Rounding off of tax, etc. 138
171. Anti-profiteering Measure. 138
172. Removal of difficulties. 139
173. Repeal. 139
174. Savings. 139
SCHEDULE I. 140
SCHEDULE II. 141
SCHEDULE III. 143
2017 : Guj. 25]  The Gujarat Goods and Services Tax Act, 2017 1
GUJARAT ACT No. 25 of 20171*
[9th June, 2017.]
Amended by Guj. 14 of 2018.
Amended by Guj. 29 of 2019.
Amended by Guj. 06 of 2020.
Amended by Guj. 21 of 2021.
AN ACT 
to make a provision for levy and collection of tax on intra-State supply 
of goods or services or both and the matters connected therewith or 
incidental thereto.
 It is enacted in the Sixty-eighth Year of the Republic of India as 
follows:-
CHAPTER I
PRELIMINARY
 1.  (1) This Act may be called the Gujarat Goods and Servi ces Tax 
Act, 2017.
  (2) It extends to the whole of Gujarat.
  (3) It shall come into force on such date as the State Government 
may, by notification in the Official Gazette, appoint:
  Provided that different dates may be appointed for different provisions 
of this Act and any reference in any such provision to the commencement 
of this Act shall be construed as a reference to the coming into force of that 
provision. 
 2.  In this Act, unless the context otherwise requires,––
  (1) “actionable claim” shall have the same meaning as assigned to 
it in section 3 of the Transfer of Property Act, 1882;
  (2) “address of delivery” means the address of the recipient of 
goods or services or both indicated on the tax invoice issued by a registered 
person for delivery of such goods or services or both;
  (3) “address on record” means the address of the recipient as 
available in the records of the supplier;
  (4) “adjudicating authority” means any authority, appointed or 
authorised to pass any order or decision under this Act, but does not include 
the Commissioner, Revisional Authority, the Authority for Advance Ruling, 
the Appellate Authority for Advance Ruling, 2[the National Appellate 
Authority for Advance Ruling] 3[the Appellate Authority, the Appellate 
Tribunal and the Authority referred to in the sub-section(2) of section 171;]
  (5) “agent” means a person, including a factor, broker,  
commission agent, arhatia, del credere agent, an auctioneer or any other 
 * This Act was assented to by the Governor on the 9th June, 2017.
 1. For Statement of Objects and reasons, see Gujarat Government Gazette, Extra Ordinary, 
Part V , dated 3rd May, 2017, Pages 25-172 to 25-194.
 2. These words were inserted by Guj. 29 of 2019, s.2.
 3. These words, brackets and figures were substituted by Guj. 14 of 2018, s.2.(1).
Short title, 
extent and 
commencement.
Definitions.
4 of 1882.
2 The Gujarat Goods and Services Tax Act, 2017 [2017: Guj. 25 
mercantile agent, by whatever name called, who carries on the business of 
supply or receipt of goods or services or both on behalf of another;
  (6) “aggregate turnover” means the aggregate value of all taxable 
supplies (excluding the value of inward supplies on which tax is payable 
by a person on reverse charge basis), exempt supplies, exports of goods 
or services or both and inter-State supplies of persons having the same 
Permanent Account Number, to be computed on all India basis but excludes 
central tax, State tax, Union territory tax, integrated tax and cess;
  (7)  “agriculturist” means an individual or a Hindu Undivided 
Family who undertakes cultivation of land–
  (a)  by own labour, or
  (b)  by the labour of family, or
  (c)  by servants on wages payable in cash or kind or by hired labour 
under personal supervision or the personal supervision of any member of 
the family;  
  (8)  “Appellate Authority” means an authority appointed or 
authorised to hear appeals as referred to in section 107;
  (9) “Appellate Tribunal” means the Goods and Services Tax 
Appellate Tribunal referred to in section   109;
  (10) “appointed day” means the date on which the provisions of this 
Act shall come into force;
  (11) “assessment” means determination of tax liability under this 
Act and includes self-assessment, re-assessment, provisional assessment, 
summary assessment and best judgement assessment;
  (12) “associated enterprises” shall have the same meaning as 
assigned to it in section 92A of the Income-tax Act, 1961; 
  (13) “audit” means the examination of records, returns and other 
documents maintained or furnished by the registered person under this Act 
or the rules made thereunder or under any other law for the time being 
in force to verify the correctness of turnover declared, taxes paid, refund 
claimed and input tax credit availed, and to assess his compliance with the 
provisions of this Act or the rules made thereunder;
  (14) “authorised bank” shall mean a bank or a branch of a bank 
authorised by the Central Government to collect the tax or any other amount 
payable under this Act;
  (15) “authorised representative” means the representative as referred 
to under section 116;
  (16) “Board” means the 1[Central Board of Indirect Taxes and 
Customs] constituted under the Central Boards of Revenue Act, 1963;
 1. These words were substituted by Guj. 14 of 2018, s.2.(2).
43 of 1961.
54 of 1963.
2017 : Guj. 25]  The Gujarat Goods and Services Tax Act, 2017 3
  (17) “business” includes––
  (a) any trade, commerce, manufacture, profession, vocation, 
adventure, wager or any other similar activity, whether or not it is for a 
pecuniary benefit;
  (b) any activity or transaction in connection with or incidental or 
ancillary to sub-clause (a);
  (c) any activity or transaction in the nature of sub-clause (a), 
whether or not there is volume, frequency, continuity or regularity of such 
transaction;
  (d) supply or acquisition of goods including capital goods and 
services in connection with commencement or closure of business; 
  (e) provision by a club, association, society, or any such body (for 
a subscription or any other consideration) of the facilities or benefits to its 
members;
  (f) admission for a consideration of persons to any premises;
  (g) services supplied by a person as the holder of an office which 
has been accepted by him in the course or furtherance of his trade, profession 
or vocation;  
  1[(h) activities of a race club including by way of totalisator or a 
license to book maker or activities of a licensed book maker in such club; and]
  (i) any activity or transaction undertaken by the Central 
Government, a State Government or any local authority in which they are 
engaged as public authorities;
  2[*  * * * * * * * *]
  (19) “capital goods” means goods, the value of which is capitalised 
in the books of account of the person claiming the input tax credit and which 
are used or intended to be used in the course or furtherance of business; 
  (20) “casual taxable person” means a person who occasionally 
undertakes transactions involving supply of goods or services or both in the 
course or furtherance of business, whether as principal, agent or in any other 
capacity, in the taxable territory where he has no fixed place of business;
  (21) “central tax” means the central goods and services tax levied 
under section 9 of the Central Goods and Services Tax Act; 
  (22) “cess” shall have the same meaning as assigned to it in the 
Goods and Services Tax (Compensation to States) Act;
  (23) “chartered accountant” means a chartered accountant as defined 
in clause (b) of sub-section (1) of section 2 of the Chartered Accountants 
Act, 1949; 
 1. Sub-clause (h) was substituted by Guj.14 of 2018, s.2(3).
 2. Clause (18) was omitted, ibid., s.2(4).
38 of 1949.
4 The Gujarat Goods and Services Tax Act, 2017 [2017: Guj. 25 
  (24) “Commissioner” means the Commissioner of State tax 
appointed under section 3 and includes the Chief Commissioner or Principal 
Commissioner of State tax appointed under section 3;
  (25) “Commissioner in the Board” means the Commissioner referred 
to in section 168 of the Central Goods and Services Tax Act;
  (26) “common portal” means the common goods and services tax 
electronic portal referred to in section 146; 
  (27) “common working days” shall mean such days in succession 
which are not declared as gazetted holidays by the Central Government or 
the Government of Gujarat;
  (28) “company secretary” means a company secretary as defined in 
clause (c) of sub-section (1) of section 2 of the Company Secretaries Act, 
1980; 
  (29) “competent authority” means such authority as may be notified 
by the Government;
  (30) “composite supply” means a supply made by a taxable person to 
a recipient consisting of two or more taxable supplies of goods or services or 
both, or any combination thereof, which are naturally bundled and supplied 
in conjunction with each other in the ordinary course of business, one of 
which is a principal supply;  
  Illustration : Where goods are packed and transported with 
insurance, the supply of goods, packing materials, transport and insurance 
is a composite supply and supply of goods is a principal supply.
  (31) “consideration” in relation to the supply of goods or services or 
both includes––
  (a) any payment made or to be made, whether in money or otherwise,  
in respect of, in response to, or for the inducement of, the supply of goods 
or services or both, whether by the recipient or by any other person but 
shall not include any subsidy given by the Central Government or a State 
Government;
  (b) the monetary value of any act or forbearance, in respect of, in 
response to, or for the inducement of, the supply of goods or services or 
both, whether by the recipient or by any other person but shall not include 
any subsidy given by the Central Government or a State Government: 
  Provided that a deposit given in respect of the supply of goods or 
services or both shall not be considered as payment made for such supply 
unless the supplier applies such deposit as consideration for the said supply; 
  (32) “continuous supply of goods” means a supply of goods which 
is provided, or agreed to be provided, continuously or on recurrent basis, 
under a contract, whether or not by means of a wire, cable, pipeline or other 
56 of 1980.
2017 : Guj. 25]  The Gujarat Goods and Services Tax Act, 2017 5
conduit, and for which the supplier invoices the recipient on a regular or 
periodic basis and includes supply of such goods as the Government may, 
subject to such conditions, as it may, by notification, specify;
  (33) “continuous supply of services” means a supply of services 
which is provided, or agreed to be provided, continuously or on recurrent 
basis, under a contract, for a period exceeding three months with periodic 
payment obligations and includes supply of such services as the Government 
may, subject to such conditions, as it may, by notification, specify;
  (34) “conveyance” includes a vessel, an aircraft and a vehicle;
  (35) “cost accountant” means a cost accountant as defined in 1[clause 
(b)] of sub-section (1) of section 2 of the Cost and Works Accountants Act, 
1959; 
  (36) “Council” means the Goods and Services Tax Council 
established under article 279A of the Constitution;
  (37) “credit note” means a document issued by a registered person 
under sub-section (1) of section 34;
  (38) “debit note” means a document issued by a registered person 
under sub-section (3) of section 34;
  (39) “deemed exports” means such supplies of goods as may be 
notified under section 147;
  (40) “designated authority” means such authority as may be notified 
by the Commissioner;
  (41) “document” includes written or printed record of any sort and 
electronic record as defined in clause (t) of section 2 of the Information 
Technology Act, 2000;
  (42) “drawback” in relation to any goods manufactured in India and 
exported, means the rebate of duty, tax or cess chargeable on any imported 
inputs or on any domestic inputs or input services used in the manufacture 
of such goods;
  (43) “electronic cash ledger” means the electronic cash ledger 
referred to in sub-section (1) of section 49;
  (44) “electronic commerce” means the supply of goods or services 
or both, including digital products over digital or electronic network; 
  (45) “electronic commerce operator” means any person who owns, 
operates or manages digital or electronic facility or platform for electronic 
commerce;
  (46) “electronic credit ledger” means the electronic credit ledger 
referred to in sub-section (2) of section 49;
 1. This word, brackets and letter were substituted for the word, brackets and letter “clause (c)” 
by Guj. 14 of 2018, s.2(5).
23 of 1959.
21 of 2000.
6 The Gujarat Goods and Services Tax Act, 2017 [2017: Guj. 25 
  (47) “exempt supply” means supply of any goods or services or both 
which attracts nil rate of tax or which may be wholly exempt from tax under 
section 11, or under section 6 of the Integrated Goods and Services Tax Act, 
and includes non-taxable supply;
  (48) “existing law” means any law, notification, order, rule or 
regulation relating to levy and collection of duty or tax on goods or services 
or both passed or made before the commencement of this Act by the 
Legislature or any Authority or person having the power to make such law, 
notification, order, rule or regulation;
  (49) “family” means,—
   (i) the spouse and children of the person, and
   (ii) the parents, grand-parents, brothers and sisters of the person 
if they are wholly or mainly dependent on the said person;
  (50) “fixed establishment” means a place (other than the registered 
place of business) which is characterised by a sufficient degree of permanence 
and suitable structure in terms of human and technical resources to supply 
services, or to receive and use services for its own needs;
  (51) “Fund” means the Consumer Welfare Fund established under 
section 57;
  (52) “goods’’ means every kind of movable property other than 
money and securities but includes actionable claim, growing crops, grass 
and things attached to or forming part of the land which are agreed to be 
severed before supply or under a contract of supply;
  (53) “Government” means the Government of Gujarat;
  (54) “Goods and Services Tax (Compensation to States) Act” means 
the Goods and Services Tax (Compensation to States) Act, 2017; 
  (55) “goods and services tax practitioner” means any person who 
has been approved under section 48 to act as such practitioner;
  (56) “India” means the territory of India as referred to in article 1 of 
the Constitution, its territorial waters, seabed and sub-soil underlying such 
waters, continental shelf, exclusive economic zone or any other maritime 
zone as referred to in the Territorial Waters, Continental Shelf, Exclusive 
Economic Zone and other Maritime Zones Act, 19 76, and the air space 
above its territory and territorial waters;
  (57) “Integrated Goods and Services Tax Act” means the Integrated 
Goods and Services Tax Act, 2017;
  (58) “integrated tax” means the integrated goods and services tax 
levied under the Integrated Goods and Services Tax Act;
  (59) “input” means any goods other than capital goods used or 
intended to be used by a supplier in the course or furtherance of business; 
15 of 2017.
80 of 1976.
13 of 2017.
2017 : Guj. 25]  The Gujarat Goods and Services Tax Act, 2017 7
  (60) “input service” means any service used or intended to be used 
by a supplier in the course or furtherance of business;
  (61) “Input Service Distributor” means an 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 of distributing the credit of central tax, State tax, integrated 
tax or Union territory tax paid on the said services to a supplier of taxable 
goods or services or both having the same Permanent Account Number as 
that of the said office;
  (62) “input tax” in relation to a registered person, means the central 
tax, State tax, integrated tax or Union territory tax charged on any supply of 
goods or services or both made to him and includes–
   (a) the integrated goods and services tax charged on import of 
goods; 
   (b) the tax payable under the provisions of sub-sections (3) and (4)  
of section 9; 
   (c) the tax payable under the provisions of sub-sections (3) and (4)  
of section 5 of the Integrated Goods and Services Tax Act; or
   (d) the tax payable under the provisions of sub-sections (3) and (4)  
of section 9 of the Central Goods and Services Tax Act,
 but does not include the tax paid under the composition levy;
  (63) “input tax credit” means the credit of input tax;
  (64) “intra-State supply of goods” shall have the same meaning as 
assigned to it in section 8 of the Integrated Goods and Services Tax Act;
  (65) “intra-State supply of services” shall have the same meaning as 
assigned to it in section 8 of the Integrated Goods and Services Tax Act;
  (66) “invoice” or “tax invoice” means the tax invoice referred to in 
section 31;
  (67) “inward supply” in relation to a person, shall mean receipt of 
goods or services or both whether by purchase, acquisition or any other 
means, with or without consideration;
  (68) “job-work” means any treatment or process undertaken by a 
person on goods belonging to another registered person and the expression 
“job-worker” shall be construed accordingly;
  (69) “local authority” means––
   (a) a “Panchayat” as defined in clause (d) of article 243 of the 
Constitution;
   (b) a “Municipality” as defined in clause (e) of article 243P of 
the Constitution;
8 The Gujarat Goods and Services Tax Act, 2017 [2017: Guj. 25 
   (c) a Municipal Committee, a Zilla Parishad, a District Board, 
and any other authority legally entitled to, or entrusted by the Central 
Government or any State Government with the control or management of a 
municipal or local fund;
   (d) a Cantonment Board as defined in section 3 of the 
Cantonments Act, 2006;
   (e) a Regional Council or a District Council constituted under 
the Sixth Schedule to the Constitution;
   (f) a Development Board constituted under article 371 1[and 
article 371J] of the Constitution; or
   (g) a Regional Council constituted under article 371A of the 
Constitution;
  (70) “location of the recipient of services” means,-
   (a) where a supply is received at a place of  business for which 
the registration has been obtained, the location of such place of business;
   (b) where a supply is received at a place other than the place 
of business for which registration has been obtained (a fixed establishment 
elsewhere), the location of such fixed establishment;
   (c) where a supply is received at more than one establishment, 
whether the place of  business or fixed establishment, the location of the 
establishment most directly concerned with the receipt of the supply; and
   (d) in absence of such places, the location of the usual place of 
residence of the recipient;
  (71) “location of the supplier of services” means,-
   (a) where a supply is made from a place of business for which 
the registration has been obtained, the location of such place of business;
   (b) where a supply is made from a place other than the place 
of business for which registration has been obtained (a fixed establishment 
elsewhere), the location of such fixed establishment;
   (c) where a supply is made from more than one establishment, 
whether the place of business or fixed establishment, the location of the 
establishment most directly concerned with the provisions of the supply; and
   (d) in absence of such places, the location of the usual place of 
residence of the supplier;
  (72) “manufacture” means processing of raw material or inputs in 
any manner that results in emergence of a new product having a distinct 
name, character and use and the term “manufacturer” shall be construed 
accordingly;
 1. These words, figures and letter were inserted by Guj. 14 of 2018, s.2.(6). 
41 of 2006.
2017 : Guj. 25]  The Gujarat Goods and Services Tax Act, 2017 9
  (73) “market value” shall mean the full amount which a recipient of 
a supply is required to pay in order to obtain the goods or services or both of 
like kind and quality at or about the same time and at the same commercial 
level where the recipient and the supplier are not related;
  (74) “mixed supply” means two or more individual supplies of 
goods or services, or any combination thereof, made in conjunction with 
each other by a taxable person for a single price where such supply does not 
constitute a composite supply.
  Illustration : A supply of a package consisting of canned foods, 
sweets, chocolates, cakes, dry fruits, aerated drinks and fruit juices when 
supplied for a single price is a mixed supply. Each of these items can be 
supplied separately and is not dependent on any other. It shall not be a 
mixed supply if these items are supplied separately;
  (75) “money” means the Indian legal tender or any foreign currency, 
cheque, promissory note, bill of exchange, letter of credit, draft, pay order, 
traveller cheque, money order, postal or electronic remittance or any 
other instrument recognized by the Reserve Bank of India when used as a 
consideration to settle an obligation or exchange with Indian legal tender of 
another denomination but shall not include any currency that is held for its 
numismatic value;
  (76) “motor vehicle” shall  have the same meaning as assigned to it 
in clause (28) of section 2 of the Motor Vehicles Act, 1988;
  (77) “non-resident taxable person” means any person who 
occasionally undertakes transactions involving supply of goods or services 
or both, whether as principal or agent or in any other capacity, but who has 
no fixed place of business or residence in India; 
  (78) “non-taxable supply’’ means a supply of goods or services 
or both which is not leviable to tax under this Act or under the Integrated 
Goods and Services Tax Act;
  (79) “non-taxable territory” means the territory which is outside the 
taxable territory;
  (80) “notification” means a notification published in the Official 
Gazette and the expressions ‘notify’ and ‘notified’ shall be construed 
accordingly;
  (81) “other territory” includes territories other than those comprising 
in a State and those referred to in sub-clauses (a) to (e) of clause (114);
  (82) “output tax” in relation to a taxable person, means the tax 
chargeable under this Act on taxable supply of goods or services or both 
made by him or by his agent but excludes tax payable by him on reverse 
charge basis; 
  (83) “outward supply” in relation to a taxable person, means supply 
59 of 1988.
10 The Gujarat Goods and Services Tax Act, 2017 [2017: Guj. 25 
of goods or services or both, whether by sale, transfer, barter, exchange, 
licence, rental, lease or disposal or any other mode, made or agreed to be 
made by such person in the course or furtherance of business;
  (84) “person” includes— 
   (a) an individual;
   (b) a Hindu Undivided Family; 
   (c) a company; 
   (d) a firm;
   (e) a Limited Liability Partnership;
   (f) an association of persons or a body of individuals, whether 
incorporated or not, in India or outside India;
   (g) any corporation established by or under any Central Act, 
State Act or Provincial Act or a Government company as defined in clause 
(45) of section 2 of the Companies Act, 2013;
   (h) any body corporate incorporated by or under the laws of a 
country outside India;
   (i) a co-operative society registered under any law relating to 
co-operative societies;
   (j) a local authority;
   (k) Central Government or a State Government;
   (l) society as defined under the Societies Registration Act, 1860; 
   (m) trust; and
   (n) every artificial juridical person, not falling within any of the 
above;
  (85) “place of business” includes––
   (a) a place from where the business is ordinarily carried on, and 
includes a warehouse, a godown or any other place where a taxable person 
stores his goods, supplies or receives goods or services or both; or
   (b) a place where a taxable person maintains his books of 
account; or
   (c) a place where a taxable person is engaged in business 
through an agent, by whatever name called;
  (86) “place of supply” means the place of supply as referred to in 
Chapter V of  the Integrated Goods and Services Tax Act;
  (87) “prescribed’’ means prescribed by rules made under this Act on 
the recommendations of the Council;
  (88) “principal” means a person on whose behalf an agent  
carries on the business of supply or receipt  of goods or services or both;
18 of 2013.
21 of 1860.
2017 : Guj. 25]  The Gujarat Goods and Services Tax Act, 2017 11
  (89) “principal place of business” means the place of business 
specified as the principal place of business in the certificate of registration;
  (90) “principal supply” means the supply of goods or services which 
constitutes the predominant element of a composite supply and to which 
any other supply forming part of that composite supply is ancillary;
  (91) “proper officer” in relation to any function to be performed 
under this Act, means the Commissioner or the officer of the State tax who 
is assigned that function by the Commissioner;
  (92) “quarter” shall mean a period comprising three consecutive 
calendar months, ending on the last day of March, June, September and 
December of a calendar year; 
  (93) “recipient” of supply of goods or services or both, means—
   (a) where a consideration is payable for the supply of goods or 
services or both, the person who is liable to pay that consideration;
   (b) where no consideration is payable for the supply of goods, 
the person to whom the goods are delivered or made available, or to whom 
possession or use of the goods is given or made available; or
   (c) where no consideration is payable for the supply of a service, 
the person to whom the service is rendered, 
 and any reference to a person to whom a supply is made shall be construed 
as a reference to the recipient of the supply and shall include an agent acting 
as such on behalf of the recipient in relation to the goods or services or both 
supplied;
  (94) “registered person” means a person who is registered under 
section 25 but does not include a person having a Unique Identity Number;
  (95) “regulations” means the regulations made by the Government 
under this Act on the recommendations of the Council;
  (96) “removal’’ in relation to goods, means-
   (a) despatch of the goods for delivery by the supplier thereof or 
by any other person acting on behalf of such supplier; or
   (b) collection of the goods by the recipient thereof or by any 
other person acting on behalf of such recipient;
  (97) “return” means any return prescribed or otherwise required to 
be furnished by or under this Act or the rules made thereunder;
  (98) “reverse charge’’ means the liability to pay tax by the recipient 
of supply of goods or services or both instead of the supplier of such goods 
or services or both under sub-section (3)  or sub-section (4) of section 9, or 
under sub-section (3) or sub-section (4) of section 5 of the Integrated Goods 
and Services Tax Act;
  (99) “Revisional Authority” means an authority appointed or 
authorised for revision of decision or orders as referred to in section 108;
12 The Gujarat Goods and Services Tax Act, 2017 [2017: Guj. 25 
  (100) “Schedule” means a Schedule appended to this Act;
  (101) “securities” shall have the same meaning as assigned to it in 
clause (h) of section 2 of the Securities Contracts (Regulation) Act, 1956; 
  (102) “services” means anything other than goods, money and 
securities but includes activities relating to the use of money or its conversion 
by cash or by any other mode, from one form, currency or denomination, to 
another form, currency or denomination for which a separate consideration 
is charged; 
  1[Explanation - For the removal of doubts, it is hereby clarified that 
the expression “services” includes facilitating or arranging transactions in 
securities;]
  (103) “State” means the State of Gujarat; 
  (104) “State tax” means the tax levied under this Act;
  (105)  “supplier” in relation to any goods or services or both, shall 
mean the person supplying the said goods or services or both and shall 
include an agent acting as such on behalf of such supplier in relation to the 
goods or services or both supplied;
  (106) “tax period’’ means the period for which the return is required 
to be furnished;
  (107) “taxable person” means a person who is registered or liable to 
be registered under section 22 or section 24;
  (108) “taxable supply’’ means a supply of goods or services or both 
which is leviable to tax under this Act; 
  (109) “taxable territory’’ means the territory to which the provisions 
of this Act apply;
  (110) “telecommunication service” means service of any description 
(including electronic mail, voice mail, data services, audio text services, 
video text services, radio paging and cellular mobile telephone services) 
which is made available to users by means of any transmission or reception 
of signs, signals, writing, images and sounds or intelligence of any nature, 
by wire, radio, visual or other electromagnetic means;
  (111) “the Central Goods and Services Tax Act” means the Central 
Goods and Services Tax Act, 2017;
  (112) “turnover in State” means the aggregate value of all taxable 
supplies (excluding the value of inward supplies on which tax is payable by 
a person on reverse charge basis) and exempt supplies made within a State 
by a taxable person, exports of goods or services or both and inter-State 
supplies of goods or services or both made from the State by the said taxable 
person but excludes central tax, State tax, Union territory tax, integrated tax 
and cess; 
 1. This Explanation was inserted by Guj. 14 of 2018, s.2.(7).
42 of 1956.
12 of 2017.
2017 : Guj. 25]  The Gujarat Goods and Services Tax Act, 2017 13
  (113) “usual place of residence” means––
   (a) in case of an individual, the place where he ordinarily 
resides;
   (b) in other cases, the place where the person is incorporated 
or otherwise legally constituted;
  (114) “Union territory” means the territory of,- 
   (a) the Andaman and Nicobar Islands;
   (b) Lakshadweep;
   1[(c) Dadra and Nagar Haveli and Daman and Diu;
   (d) Ladakh;]
   (e) Chandigarh; and
   (f) other territory;
  Explanation .- For the purposes of this Act, each of the territories 
specified in sub-clauses (a) to (f) shall be considered to be a separate Union 
territory.
  (115) “Union territory tax” means the Union territory goods and 
services tax levied under the Union Territory Goods and Services Tax Act;
  (116) “Union Territory Goods and Services Tax Act” means the 
Union Territory Goods and Services Tax Act, 2017;
  (117) “valid return” means a return furnished under sub-section (1) 
of section 39 on which self-assessed tax has been paid in full;
  (118) “voucher” means an instrument where there is an obligation 
to accept it as consideration or part consideration for a supply of goods or 
services or both and where the goods or services or both to be supplied or the 
identities of their potential suppliers are either indicated on the instrument 
itself or in related documentation, including the terms and conditions of use 
of such instrument;
  (119) “works contract” means a contract for building, construction, 
fabrication, completion, erection, installation, fitting out, improvement, 
modification, repair, maintenance, renovation, alteration or commissioning 
of any immovable property wherein transfer of property in goods (whether 
as goods or in some other form) is involved in the execution of such contract; 
  (120) words and expressions used and not defined in this Act but 
defined in the Integrated Goods and Services Tax Act, the Central Goods 
and Services Tax Act, the Union Territory Goods and Services Tax Act and 
the Goods and Services Tax (Compensation to States) Act shall have the 
same  meanings as assigned to them in those Acts.
 1. Sub-clauses (c) and (d) were substituted and shall be deemed to have been substituted from 
the 30th June, 2020 by Guj. 6 of 2020, s.2.
14 The Gujarat Goods and Services Tax Act, 2017 [2017: Guj. 25 
CHAPTER II
ADMINISTRATION
 3. The Government shall, by notification, appoint the following classes 
of officers for the purposes of this Act, namely:––
  (a) Chief Commissioner/Principal Commissioner /Commissioner of 
State tax,
  (b) Special Commissioner of State tax,
  (c) Additional Commissioners of State tax,
  (d) Joint Commissioners of State tax,
  (e) Deputy Commissioners of State tax,
  (f) Assistant Commissioners of State tax, and
  (g) any other class of officers as it may deem fit:
  Provided that, the officers appointed under the Gujarat Value Added 
Tax Act, 2003 shall be deemed to be the officers appointed under the 
provisions of this Act.
 4. (1)  The Government may, in addition to the officers as may be 
notified under section 3, appoint such persons as it may think fit to be the 
officers under this Act.
  (2)  The Commissioner shall have jurisdiction over the whole of the 
State, the Special Commissioner and an Additional Commissioner in respect 
of all or any of the functions assigned to them, shall have jurisdiction over 
the whole of the State or where the State Government so directs, over any 
local area thereof, and all other officers shall, subject to such conditions as 
may be specified, have jurisdiction over the whole of the State or over such 
local areas as the Commissioner may, by order, specify. 
 5. (1)  Subject to such conditions and limitations as the Commissioner 
may impose, an officer of State tax may exercise the powers and discharge 
the duties conferred or imposed on him under this Act.
  (2)  An officer of State tax may exercise the powers and discharge 
the duties conferred or imposed under this Act on any other officer of State 
tax who is subordinate to him.
  (3)  The Commissioner may, subject to such conditions and 
limitations as may be specified in this behalf by him, delegate his powers to 
any other officer who is subordinate to him.
  (4)  Notwithstanding anything contained in this section, an Appellate 
Authority shall not exercise the powers and discharge the duties conferred 
or imposed on any other officer of State tax.
 6. (1)  Without prejudice to the provisions of this Act, the officers 
appointed under the Central Goods and Services Tax Act are authorised to 
be the proper officers for the purpose

Excerpt shown. Open the full act in Lexace.

‹ Prev All Gujarat acts Next ›