The Central Goods and Services Tax Act, 2017

Central Act · Act 12 of 2017185 provisions2,161 citing judgments

The enactment

Full text, provision by provision

Every provision below opens in full, free and without an account.

• Section 1 Short title, extent and commencement.1 citing judgment
• Section 2 Definitions.6 citing judgments
• Section 3 Officers under this Act.1 citing judgment
• Section 4 Appointment of officers.
• Section 5 Powers of officers.1 citing judgment
• Section 6 Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances.4 citing judgments
• Section 7 Scope of supply.4 citing judgments
• Section 8 Tax liability on composite and mixed supplies.14 citing judgments
• Section 9 Levy and collection.1 citing judgment
• Section 10 Composition levy.2 citing judgments
• Section 11 Power to grant exemption from tax.2 citing judgments
• 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.1 citing judgment
• Section 13 Time of supply of services.2 citing judgments
• Section 14 Change in rate of tax in respect of supply of goods or services.
• Section 15 Value of taxable supply.1 citing judgment
• Section 16 Eligibility and conditions for taking input tax credit.59 citing judgments
• Section 17 Apportionment of credit and blocked credits.2 citing judgments
• Section 18 Availability of credit in special circumstances.1 citing judgment
• Section 19 Taking input tax credit in respect of inputs and capital goods sent for job work.1 citing judgment
• Section 20 Manner of distribution of credit by Input Service Distributor.3 citing judgments
• Section 21 Manner of recovery of credit distributed in excess.1 citing judgment
• Section 22 Persons liable for registration.1 citing judgment
• Section 23 Persons not liable for registration.
• Section 24 Compulsory registration in certain cases.1 citing judgment
• Section 25 Procedure for registration.1 citing judgment
• 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.43 citing judgments
• Section 30 Revocation of cancellation of registration.6 citing judgments
• 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.5 citing judgments
• Section 35 Accounts and other records.
• Section 36 Period of retention of accounts.
• Section 37 Furnishing details of outward supplies.3 citing judgments
• Section 38 Communication of details of inward supplies and input tax credit.1 citing judgment
• Section 39 Furnishing of returns.11 citing judgments
• Section 40 First return.
• Section 41 Availment of input tax credit.1 citing judgment
• Section 44 Annual return.1 citing judgment
• Section 45 Final return.
• Section 46 Notice to return defaulters.2 citing judgments
• Section 47 Levy of late fee.2 citing judgments
• Section 48 Goods and services tax practitioners.
• Section 49 Payment of tax, interest, penalty and other amounts.1 citing judgment
• 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.5 citing judgments
• 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.40 citing judgments
• Section 55 Refund in certain cases.1 citing judgment
• Section 56 Interest on delayed refunds.20 citing judgments
• Section 57 Consumer Welfare Fund.
• Section 58 Utilisation of Fund.
• Section 59 Self-assessment.3 citing judgments
• Section 60 Provisional assessment.1 citing judgment
• Section 61 Scrutiny of returns.1 citing judgment
• Section 62 Assessment of non-filers of returns.11 citing judgments
• Section 63 Assessment of unregistered persons.6 citing judgments
• Section 64 Summary assessment in certain special cases.1 citing judgment
• Section 65 Audit by tax authorities.5 citing judgments
• Section 66 Special audit.1 citing judgment
• Section 67 Power of inspection, search and seizure.14 citing judgments
• Section 68 Inspection of goods in movement.2 citing judgments
• Section 69 Power to arrest.7 citing judgments
• Section 70 Power to summon persons to give evidence and produce documents.29 citing judgments
• Section 71 Access to business premises.1 citing judgment
• Section 72 Officers to assist proper officers.1 citing judgment
• 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…447 citing judgments
• 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 reas…161 citing judgments
• 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.2 citing judgments
• Section 76 Tax collected but not paid to Government.
• Section 77 Tax wrongfully collected and paid to Central Government or State Government.1 citing judgment
• Section 78 Initiation of recovery proceedings.
• Section 79 Recovery of tax.2 citing judgments
• Section 80 Payment of tax and other amount in instalments.7 citing judgments
• 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.52 citing judgments
• 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.1 citing judgment
• Section 87 Liability in case of amalgamation or merger of companies.1 citing judgment
• 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.7 citing judgments
• 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.609 citing judgments
• Section 108 Powers of Revisional Authority.2 citing judgments
• 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.81 citing judgments
• Section 113 Orders of Appellate Tribunal.1 citing judgment
• 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.2 citing judgments
• Section 118 Appeal to Supreme Court.1 citing judgment
• 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.5 citing judgments
• 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.2 citing judgments
• Section 126 General disciplines related to penalty.1 citing judgment
• Section 127 Power to impose penalty in certain cases.
• Section 128 Power to waive penalty or fee or both.1 citing judgment
• Section 128A Waiver of interest or penalty or both relating to demands raised under section 73, for certain tax periods.7 citing judgments
• Section 129 Detention, seizure and release of goods and conveyances in transit.82 citing judgments
• Section 130 Confiscation of goods or conveyances and levy of penalty.20 citing judgments
• Section 131 Confiscation or penalty not to interfere with other punishments.
• Section 132 Punishment for certain offences.27 citing judgments
• Section 133 Liability of officers and certain other persons.
• Section 134 Cognizance of offences.1 citing judgment
• Section 135 Presumption of culpable mental state.1 citing judgment
• Section 136 Relevancy of statements under certain circumstances.
• Section 137 Offences by companies.1 citing judgment
• Section 138 Compounding of offences.1 citing judgment
• Section 139 Migration of existing taxpayers.
• Section 140 Transitional arrangements for input tax credit.10 citing judgments
• 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.1 citing judgment
• Section 146 Common Portal.1 citing judgment
• Section 147 Deemed exports.
• Section 148 Special procedure for certain processes.2 citing judgments
• 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.1 citing judgment
• Section 156 Persons deemed to be public servants.
• Section 157 Protection of action take under this Act.1 citing judgment
• Section 158 Disclosure of information by a public servant.1 citing judgment
• Section 158A Consent based sharing of information furnished by taxable person.
• Section 159 Publication of information in respect of persons in certain cases.1 citing judgment
• Section 160 Assessment proceedings, etc., not to be invalid on certain grounds.
• Section 161 Rectification of errors apparent on the face of record.34 citing judgments
• Section 162 Bar on jurisdiction of civil courts.
• Section 163 Levy of fee.
• Section 164 Power of Government to make rules.3 citing judgments
• 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.2 citing judgments
• Section 168A Power of Government to extend time limit in special circumstances.176 citing judgments
• Section 169 Service of notice in certain circumstances.60 citing judgments
• Section 170 Rounding off of tax, etc.
• Section 171 Anti-profiteering measure.2 citing judgments
• Section 172 Removal of difficulties.1 citing judgment
• Section 173 Amendment of Act 32 of 1994.1 citing judgment
• Section 174 Repeal and saving.3 citing judgments