The Central Goods and Services Tax Act, 2017

188 sections.

Official Hindi (PDF) ↗

• Section 1 — Short title, extent and commencement.
• Section 2 — Definitions.
• 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.
• 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.
• Section 11A — Power not to recover Goods and Services Tax not levied or short-levied as a result of general practice.
• 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.
• 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.
• 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.
• Section 31 — Tax invoice.
• Section 31A — Facility of digital payment to recipient.
• 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.
• Section 35 — Accounts and other records.
• Section 36 — Period of retention of accounts.
• 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 — Omitted.
• Section 43 — Omitted.
• Section 43A — 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.
• 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 deductions at source.
• Section 52 — Collection of tax at stores.
• Section 53 — Transfer of input tax credit.
• Section 53A — Transfer of certain amounts.
• 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.
• 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.
• Section 65 — Audit by tax authorities.
• Section 66 — Special audit.
• 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.
• Section 73 — Determination of tax, pertaining to the period up to Financial Year 2023-24, 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, pertaining to the period up to Financial Year 2023-24, 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 74A — Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason pertaining to Financial Year 2024-25 onward.
• 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.
• 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.
• 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 101A — Constitution of National Appellate Authority for Advance Ruling.
• Section 101B — Appeal to National Appellate Authority.
• Section 101C — Order of National 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.
• 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.
• Section 122 — Penalty for certain offences.
• Section 122A — Penalty for failure to register certain machines used in manufacture of goods as per special procedure.
• 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 128A — Waiver of interest or penalty or both relating to demands raised under section 73, for certain tax periods.
• 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.
• 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.
• 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 158A — Consent based sharing of information furnished by taxable person.
• 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 168A — Power of Government to extend time limit in special circumstances.
• 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.

Lexace India is a legal-information & technology platform — not a law firm. It does not advertise, solicit work, or provide legal advice, and no advocate–client relationship is created. Bare-act text for general information; verify against the official source.