The Central Goods and Services Tax Act, 2017 | GstIndiaPathway.org

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The Central Goods and Services Tax Act, 2017

0 -

NO. 12 OF 2017 DATED 12.04.2017

CHAPTER I - PRELIMINARY

1 -

Short title, extent and commencement

2 -

Definitions [Rule]

CHAPTER II - ADMINISTRATION

3 -

Officers under this Act

4 -

Appointment of officers.

5 -

Powers of officers

6 -

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

CHAPTER III - LEVY AND COLLECTION OF TAX

7 -

Scope of supply

8 -

Tax liability on composite and mixed supplies

9 -

Levy and collection

10 -

Composition levy [Rule] [Form]

11 -

Power to grant exemption from tax

CHAPTER IV - TIME AND VALUE OF SUPPLY

12 -

Time of supply of goods

13 -

Time of supply of services.

14 -

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

15 -

Value of taxable supply

CHAPTER V - INPUT TAX CREDIT

16 -

Eligibility and conditions for taking Input Tax Credit

17 -

Apportionment of Credit and Blocked Credits.

18 -

Availability of credit in special circumstances

19 -

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

20 -

Manner of distribution of credit by Input Service Distributor

21 -

Manner of recovery of credit distributed in excess

CHAPTER VI - REGISTRATION

22 -

Persons liable for registration

23 -

Persons not liable for registration

24 -

Compulsory registration in certain cases

25 -

Procedure for registration

26 -

Deemed Registration

27 -

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

28 -

Amendment of registration

29 -

Cancellation of Registration

30 -

Revocation of Cancellation of Registration

CHAPTER VII - TAX INVOICE, CREDIT AND DEBIT NOTES

31 -

32 -

Prohibition of Unauthorised Collection of Tax.

33 -

Amount of tax to be indicated in Tax Invoice and other documents

34 -

Credit and Debit Notes

CHAPTER VIII - ACCOUNTS AND RECORDS

35 -

Accounts and Other Records

36 -

Period of Retention of Accounts

CHAPTER IX - RETURNS

37 -

Furnishing details of Outward Supplies

38 -

Furnishing details of Inward Supplies

39 -

Furnishing of Returns

40 -

41 -

Claim of Input Tax Credit and Provisional Acceptance thereof

42 -

Matching, Reversal and Reclaim of Input Tax Credit.

43 -

Matching, Reversal and Reclaim of reduction in Output Tax liability.

44 -

45 -

46 -

Notice to Return Defaulters

47 -

Levy of Late Fee

48 -

Goods and Services Tax Practitioners

CHAPTER X - PAYMENT OF TAX

49 -

Payment of Tax, Interest, Penalty and Other amounts

49-A -

Utilisation of Input Tax Credit subject to certain conditions

49-B -

Order of utilisation of Input Tax Credit.

50 -

Interest on Delayed Payment of Tax

51 -

Tax Deduction at Source

52 -

Collection of Tax at Source

53 -

Transfer of Input Tax Credit

CHAPTER XI - REFUNDS

54 -

55 -

Refund in Certain Cases.

56 -

Interest On Delayed Refunds.

57 -

Consumer Welfare Fund

58 -

Utilisation of Fund

CHAPTER XII - ASSESSMENT

59 -

Self-Assessment

60 -

Provisional assessment

61 -

Scrutiny of Returns

62 -

Assessment of Non-filers of Returns

63 -

Assessment Of Unregistered Persons

64 -

Summary Assessment In Certain Special Cases.

CHAPTER XIII - AUDIT

65 -

Audit By Tax Authorities.

66 -

CHAPTER XIV - INSPECTION, SEARCH, SEIZURE AND ARREST

67 -

Power Of Inspection, Search And Seizure.

68 -

Inspection Of Goods In Movement

69 -

Power To Arrest.

70 -

Power to Summon Persons to Give Evidence and Produce Documents.

71 -

Access to Business Premises

72 -

Officers to assist Proper Officers

CHAPTER XV - DEMAND AND RECOVERY

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.

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.

75 -

General provisions relating to determination of tax

76 -

Tax Collected but Not Paid to Government

77 -

Tax wrongfully collected and paid to Central Government or State Government

78 -

Initiation of recovery proceedings

79 -

Recovery of Tax

80 -

Payment of tax and other amount in installments

81 -

Transfer of property to be void in certain cases

82 -

Tax to be first charge on property

83 -

Provisional attachment to protect revenue in certain cases

84 -

Continuation and validation of certain recovery proceedings.

CHAPTER XVI - LIABILITY TO PAY IN CERTAIN CASES

85 -

Liability in case of transfer of business

86 -

Liability of Agent And Principal

87 -

Liability in case of Amalgamation or Merger of Companies

88 -

Liability in case of company in liquidation

89 -

Liability of Directors of Private Company

90 -

Liability of Partners of Firm to pay tax.

91 -

Liability of guardians, trustees, etc

92 -

Liability of Court of Wards, etc.

93 -

Special provisions regarding liability to Pay Tax, Interest or Penalty in certain cases

94 -

Liability in other cases

CHAPTER XVII - ADVANCE RULING

95 -

96 -

Authority for Advance Ruling

97 -

Application for Advance Ruling

98 -

Procedure on Receipt of Application

99 -

Appellate Authority for Advance Ruling

100 -

Appeal to Appellate Authority

101 -

Orders of Appellate Authority

101-a -

Constitution of National Appellate Authority for Advance Ruling

101-B -

Appeal to National Appellate Authority

101-C -

Order of National Appellate Authority

102 -

Rectification of Advance Ruling

103 -

Applicability of Advance Ruling

104 -

Advance Ruling to be void in certain circumstances

105 -

Powers of Authority and Appellate Authority

106 -

Procedure of Authority and Appellate Authority

CHAPTER XVIII - APPEALS AND REVISION

107 -

Appeals to Appellate Authority

108 -

Powers of Revisional Authority

109 -

Constitution of Appellate Tribunal and Benches thereof.

110 -

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

111 -

Procedure before Appellate Tribunal

112 -

Appeals to Appellate Tribunal

113 -

Orders of Appellate Tribunal

114 -

Financial and administrative powers of President.

115 -

Interest on refund of amount paid for admission of appeal.

116 -

Appearance by authorised representative

117 -

Appeal to High Court

118 -

Appeal to Supreme Court.

119 -

Sums due to be paid notwithstanding appeal, etc

120 -

Appeal not to be filed in certain cases

121 -

Non-appealable decisions and orders

CHAPTER XIX - OFFENCES AND PENALTIES

122 -

Penalty for certain offences

123 -

Penalty for failure to furnish information return

124 -

Fine for failure to furnish statistics

125 -

General penalty

126 -

General disciplines related to penalty

127 -

Power to impose penalty in certain cases

128 -

Power to waive penalty or fee or both

129 -

Detention, seizure and release of goods and conveyances in transit

130 -

Confiscation of goods or conveyances and levy of penalty

131 -

Confiscation or penalty not to interfere with other punishments

132 -

Punishment for certain offences

133 -

Liability of officers and certain other persons

134 -

Cognizance of offences

135 -

Presumption of culpable mental state

136 -

Relevancy of statements under certain circumstances

137 -

Offences by companies

138 -

Compounding of offences [Rule] [Form]

CHAPTER XX - TRANSITIONAL PROVISIONS

139 -

Migration of existing taxpayers

140 -

Transitional arrangements for input tax credit.

141 -

Transitional provisions relating to job work.

142 -

Miscellaneous transitional provisions

CHAPTER XXI - MISCELLANEOUS

143 -

Job work procedure

144 -

Presumption as to documents in certain cases

145 -

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

146 -

147 -

Deemed exports.

148 -

Special procedure for certain processes.

149 -

Goods and Services Tax compliance rating.

150 -

Obligation to furnish information return.

151 -

Power to collect statistics

152 -

Bar on disclosure of information

153 -

Taking assistance from an expert.

154 -

Power to take samples.

155 -

Burden of Proof

156 -

Persons deemed to be Public Servants

157 -

Protection of action taken under this Act

158 -

Disclosure of information by a public servant.

158-A -

Consent based sharing of information furnished by taxable person

159 -

Publication of information in respect of persons in certain cases.

160 -

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

161 -

Rectification of errors apparent on the face of record.

162 -

Bar on jurisdiction of civil courts.

163 -

164 -

Power of Government to make rules.

165 -

Power to make regulations.

166 -

Laying of rules, regulations and notifications.

167 -

Delegation of powers.

168 -

Power to issue instructions or directions.

168-A -

Power of Government to extend time limit in special circumstances

169 -

Service of notice in certain circumstances.

170 -

Rounding off of tax, etc.

171 -

Anti-profiteering measure. [Rule]

172 -

Removal of difficulties

173 -

Amendment of Act 32 of 1994.

174 -

Repeal and saving

SCHEDULE - I [See Section 7]

7 -

ACTIVITIES TO BE TREATED AS SUPPLY EVEN IF MADE WITHOUT CONSIDERATION

SCHEDULE - II [See Section 7]

7 -

ACTIVITIES TO BE TREATED AS SUPPLY OF GOODS OR SUPPLY OF SERVICES

SCHEDULE III [See section 7]

7 -

ACTIVITIES OR TRANSACTIONS WHICH SHALL BE TREATED NEITHER AS A SUPPLY OF GOODS NOR A SUPPLY OF SERVICES

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