CGST Act, 2017

Short title, extent and commencement

Definitions

Officers under this Act

Appointment of officers

Powers of officers

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

Scope of supply

Tax liability on composite and mixed supplies

Levy and collection

Composition levy

Power to grant exemption from tax

Time of supply of goods

Time of supply of services

Change in rate of tax in respect of supply of goods or services

Value of taxable supply

Eligibility and conditions for taking input tax credit

Apportionment of credit and blocked credits

Availability of credit in special circumstances

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

Manner of distribution of credit by Input Service Distributor

Manner of recovery of credit distributed in excess

Persons liable for registration

Persons not liable for registration

Compulsory registration in certain cases

Procedure for registration

Deemed registration

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

Amendment of registration

Cancellation or suspension of registration

Revocation of cancellation of registration

Tax invoice

Facility of digital payment to recipient

Prohibition of unauthorised collection of tax

Amount of tax to be indicated in tax invoice and other documents

Credit and debit notes

Accounts and other records

Period of retention of accounts

Furnishing details of outward supplies

Communication of details of inward supplies and input tax credit

Furnishing of returns

First return

Availment of input tax credit

Matching, reversal and reclaim of input tax credit (omitted)

Matching, reversal and reclaim of reduction in output tax liability (omitted)

Annual return

Final return

Notice to return defaulters

Levy of late fee

Goods and services tax practitioners

Payment of tax, interest, penalty and other amounts

Interest on delayed payment of tax

Tax deduction at source

Collection of tax at source

Transfer of input tax credit

Refund of tax

Refund in certain cases

Interest on delayed refunds

Consumer Welfare Fund

Utilisation of the Fund

Self-assessment

Provisional assessment

Scrutiny of returns

Assessment of non-filers of returns

Assessment of unregistered persons

Summary assessment in certain special cases

Audit by tax authorities

Special audit

Power of inspection, search and seizure

Inspection of goods in movement

Power to arrest

Power to summon persons to give evidence and produce documents

Access to business premises

Officers to assist proper officers

Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised — other than fraud

Determination of tax — fraud or wilful misstatement or suppression of facts

General provisions relating to determination of tax

Tax collected but not paid to Government

Tax wrongfully collected and paid to Central Government or State Government

Initiation of recovery proceedings

Recovery of tax

Payment of tax and other amount in instalments

Transfer of property to be void in certain cases

Tax to be first charge on property

Provisional attachment to protect revenue

Continuation and validation of certain recovery proceedings

Liability in case of transfer of business

Liability of agent and principal

Liability in case of amalgamation or merger of companies

Liability in case of company in liquidation

Liability of directors of private company

Liability of partners of firm to pay tax

Liability of guardians, trustees, etc.

Liability of Court of Wards, etc.

Special provisions regarding liability to pay tax in certain cases

Liability in other cases

Definitions (Advance Ruling)

Constitution of Authority for Advance Ruling

Application for advance ruling

Procedure on receipt of application

Appellate Authority for Advance Ruling

Appeal to Appellate Authority

Orders of Appellate Authority

Constitution of National Appellate Authority for Advance Ruling

Appeal to National Appellate Authority

Order of National Appellate Authority

Rectification of advance ruling

Applicability of advance ruling

Advance ruling to be void in certain circumstances

Powers of Authority and Appellate Authority

Procedure of Authority and Appellate Authority

Appeals to Appellate Authority

Powers of Revisional Authority

Constitution of Appellate Tribunal and Benches thereof

President and Members of Appellate Tribunal — qualifications, appointment, conditions of service

Procedure before Appellate Tribunal

Appeals to Appellate Tribunal

Orders of Appellate Tribunal

Financial and administrative powers of President

Interest on refund of amount paid for admission of appeal

Appearance by authorised representative

Appeal to High Court

Appeal to Supreme Court

Sums due to be paid notwithstanding appeal, etc.

Appeal not to be filed in certain cases

Non-appealable decisions and orders

Penalty for certain offences

Penalty for failure to register certain machines used in manufacture of goods

Penalty for failure to furnish information return

Fine for failure to furnish statistics

General penalty

General disciplines related to penalty

Power to impose penalty in certain cases

Power to waive penalty or fee or both

Detention, seizure and release of goods and conveyances in transit

Confiscation of goods or conveyances and levy of penalty

Confiscation or penalty not to interfere with other punishments

Punishment for certain offences

Liability of officers and certain other persons

Cognizance of offences

Presumption of culpable mental state

Relevancy of statements under certain circumstances

Offences by companies

Compounding of offences

Migration of existing taxpayers

Transitional arrangements for input tax credit

Transitional provisions relating to job work

Miscellaneous transitional provisions

Job work procedure

Presumption as to documents in certain cases

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

Common Portal

Deemed exports

Special procedure for certain processes

Track and trace mechanism for certain goods

Goods and services tax compliance rating

Obligation to furnish information return

Power to call for information

Bar on disclosure of information

Taking assistance from an expert

Power to take samples

Burden of proof

Persons deemed to be public servants

Protection of action taken under this Act

Disclosure of information by a public servant

Consent based sharing of information furnished by taxable person

Publication of information in respect of persons in certain cases

Assessment proceedings, etc., not to be invalid on certain grounds

Rectification of errors apparent on the face of record

Bar on jurisdiction of civil courts

Levy of fee

Power of Government to make rules

Power to make regulations

Laying of rules, regulations and notifications

Delegation of powers

Power to issue instructions or directions

Power of Government to extend time limit in special circumstances

Service of notice in certain circumstances

Rounding off of tax, etc.

Anti-profiteering measure

Removal of difficulties

Amendment of Act 32 of 1994

Repeal and saving