GOODS AND SERVICES TAX

The Central Goods and Service Tax Act - CGST

List of Chapters

Chapter I - Preliminary
1. Section 1 - Short title, extent and commencement.
2. Section - Definitions.
Chapter II - ADMINISTRATION
1. Section - Officers under this Act.
2. Section - Appointment of officers.
3. Section - Powers of officers.
4. Section - Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances.
Chapter III - LEVY AND COLLECTION OF TAX
1. Section - Scope of supply.
2. Section - Tax liability on composite and mixed supplies.
3. Section - Levy and collection.
4. Section - Composition levy.
5. Section - Power to grant exemption from tax.
Chapter IV - TIME AND VALUE OF SUPPLY
1. Section - Time of supply of goods.
2. Section - Time of supply of services.
3. Section - Change in rate of tax in respect of supply of goods or services.
4. Section - Value of taxable supply.
Chapter V - INPUT TAX CREDIT
1. Section - Eligibility and conditions for taking input tax credit.
2. Section - Apportionment of credit and blocked credits.
3. Section - Availability of credit in special circumstances.
4. Section - Taking input tax credit in respect of inputs and capital goods sent for job work.
5. Section - Manner of distribution of credit by Input Service Distributor.
6. Section - Manner of recovery of credit distributed in excess.
chapter VI - REGISTRATION
1. Section 22 - Persons liable for registration.
2. Section - Persons not liable for registration.
3. Section - Compulsory registration in certain cases.
4. Section - Procedure for registration.
5. Section - Deemed registration.
6. Section - Special provisions relating to casual taxable person and non-resident taxable person.
7. Section - Amendment of registration.
8. Section - Cancellation or suspension of registration.
9. Section - Revocation of cancellation of registration.
chapter VII - TAX INVOICE, CREDIT AND DEBIT NOTES
1. Section - Tax invoice.
2. Section - 31A. Facility of digital payment to recipient.
3. Section - Prohibition of unauthorised collection of tax.
4. Section - Amount of tax to be indicated in tax invoice and other documents.
5. Section - Credit and debit notes.
chapter VIII - ACCOUNTS AND RECORDS
1. Section - Accounts and other records.
2. Section - Period of retention of accounts.
chapter IX - RETURNS
1. Section - Furnishing details of outward supplies.
2. Section - Communication of details of inward supplies and input tax credit
3. Section - Furnishing of returns.
4. Section - First return.
5. Section - Availment of input tax credit
6. Section - Omitted
7. Section - Omitted
8. Section - Omitted
9. Section - Annual return.
10. Section - Final return.
11. Section - Notice to return defaulters.
12. Section - Levy of late fee.
13. Section - Goods and services tax practitioners.
chapter X - PAYMENT OF TAX
1. Section - Payment of tax, interest, penalty and other amounts.
2. Section - 49A. Utilisation of input tax credit subject to certain conditions.
3. Section - 49B. Order of utilisation of input tax credit.
4. Section - Interest on delayed payment of tax
5. Section - Tax deductions at source
6. Section - Collection of tax at source.
7. Section - Transfer of input tax credit.
8. Section - 53A. Transfer of certain amounts.
chapter XI - REFUNDS
1. Section - Refund of tax.
2. Section - Refund in certain cases.
3. Section - Interest on delayed refunds.
4. Section - Consumer Welfare Fund.
5. Section - Utilisation of Fund.
chapter XII - ASSESSMENT
1. Section - Self-assessment.
2. Section - Provisional assessment.
3. Section - Scrutiny of returns.
4. Section - Assessment of non-filers of returns.
5. Section - Assessment of unregistered persons.
6. Section - Summary assessment in certain special cases.
chapter XIII - AUDIT
1. Section 65 - Audit by tax authorities.
2. Section 66 - Special audit.
chapter XIV - INSPECTION, SEARCH, SEIZURE AND ARREST
1. Section 67 - Power of inspection, search and seizure.
2. Section 68 - Inspection of goods in movement.
3. Section 69 - Power to arrest.
4. Section - Power to summon persons to give evidence and produce documents.
5. Section - Access to business premises.
6. Section - Officers to assist proper officers.
chapter XV - DEMANDS AND RECOVERY
1. Section - 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.
2. Section - 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.
3. Section - General provisions relating to determination of tax.
4. Section - Tax collected but not paid to Government.
5. Section - Tax wrongfully collected and paid to Central Government or State Government.
6. Section - Initiation of recovery proceedings.
7. Section - Recovery of tax.
8. Section - Payment of tax and other amount in instalments.
9. Section - Transfer of property to be void in certain cases.
10. Section - Tax to be first charge on property.
11. Section - Provisional attachment to protect revenue in certain cases.
12. Section - Continuation and validation of certain recovery proceedings.
chapter XVI - LIABILITY TO PAY IN CERTAIN CASES
1. Section - Liability in case of transfer of business.
2. Section - Liability of agent and principal.
3. Section - Liability in case of amalgamation or merger of companies.
4. Section - Liability in case of company in liquidation.
5. Section - Liability of directors of private company.
6. Section - Liability of partners of firm to pay tax.
7. Section - Liability of guardians, trustees, etc.
8. Section - Liability of Court of Wards, etc.
9. Section - Special provisions regarding liability to pay tax, interest or penalty in certain cases.
10. Section - Liability in other cases.
chapter XVII - ADVANCE RULING
1. Section - Definitions
2. Section - Authority for advance ruling.
3. Section - Application for advance ruling.
4. Section - Procedure on receipt of application.
5. Section - Appellate Authority for Advance Ruling.
6. Section - Appeal to Appellate Authority.
7. Section - Orders of Appellate Authority.
8. Section - 101A. Constitution of National Appellate Authority for Advance Ruling.
9. Section - 101B. Appeal to National Appellate Authority.
10. Section - 101C. Order of National Appellate Authority.
11. Section - Rectification of advance ruling.
12. Section - Applicability of advance ruling.
13. Section - Advance ruling to be void in certain circumstances.
14. Section - Powers of Authority, Appellate Authority and National Appellate Authority
15. Section - Procedure of Authority, Appellate Authority and National Appellate Authority
chapter XVIII - APPEALS AND REVISION
1. Section - Appeals to Appellate Authority.
2. Section - Powers of Revisional Authority.
3. Section - Constitution of Appellate Tribunal and Benches thereof.
4. Section - President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc.
5. Section - Procedure before Appellate Tribunal.
6. Section - Appeals to Appellate Tribunal.
7. Section - Orders of Appellate Tribunal.
8. Section - Financial and administrative powers of President.
9. Section - Interest on refund of amount paid for admission of appeal.
10. Section - Appearance by authorised representative.
11. Section - Appeal to High Court.
12. Section - Appeal to Supreme Court.
13. Section - Sums due to be paid notwithstanding appeal, etc.
14. Section - Appeal not to be filed in certain cases
15. Section - Non-appealable decisions and orders.
chapter XIX - OFFENCES AND PENALITIES
1. Section - Penalty for certain offences.
2. Section - Penalty for failure to furnish information return.
3. Section - Fine for failure to furnish statistics
4. Section - General penalty.
5. Section - General disciplines related to penalty.
6. Section - Power to impose penalty in certain cases
7. Section - Power to waive penalty or fee or both
8. Section 129 - Detention, seizure and release of goods and conveyances in transit.
9. Section 130 - Confiscation of goods or conveyances and levy of penalty.
10. Section 131 - Confiscation or penalty not to interfere with other punishments.
11. Section 132 - Punishment for certain offences.
12. Section - Liability of officers and certain other persons.
13. Section - Cognizance of offences.
14. Section - Presumption of culpable mental state.
15. Section - Relevancy of statements under certain circumstances.
16. Section - Offences by companies.
17. Section - Compounding of offences.
chapter XX - TRANSITIONAL PROVISIONS
1. Section - Migration of existing taxpayers.
2. Section - Transitional arrangements for input tax credit.
3. Section - Transitional provisions relating to job work.
4. Section - Miscellaneous transitional provisions.
chapter XXI - MISCELLANEOUS
1. Section - Job work procedure
2. Section - Presumption as to documents in certain cases.
3. Section - Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence.
4. Section - Common Portal.
5. Section - Deemed exports.
6. Section - Special procedure for certain processes.
7. Section - Goods and services tax compliance rating.
8. Section - Obligation to furnish information return.
9. Section - Power to collect statistics.
10. Section - Bar on disclosure of information.
11. Section - Taking assistance from an expert.
12. Section - Power to take samples.
13. Section - Burden of proof.
14. Section - Persons deemed to be public servants.
15. Section - Protection of action take under this Act.
16. Section - Disclosure of information by a public servant.
17. Section - Publication of information in respect of persons in certain cases.
18. Section - Assessment proceedings, etc., not to be invalid on certain grounds.
19. Section - Rectification of errors apparent on the face of record.
20. Section - Bar on jurisdiction of civil courts.
21. Section - Levy of fee.
22. Section - Power of Government to make rules.
23. Section - Power to make regulations.
24. Section - Laying of rules, regulations and notifications.
25. Section - Delegation of powers.
26. Section - Power to issue instructions or directions.
27. Section - 168A. Power of Government to extend time limit in special circumstances.
28. Section - Service of notice in certain circumstances
29. Section - Rounding off of tax, etc.
30. Section - Anti-profiteering measure.
31. Section - Removal of difficulties.
32. Section - Amendment of Act 32 of 1994.
33. Section - Repeal and saving.
SCHEDULE I
SCHEDULE II
SCHEDULE III

TOPICS

The Central Goods and Service Tax Act - CGST

List of Chapters

Chapter I - Preliminary

Chapter II - ADMINISTRATION

Chapter III - LEVY AND COLLECTION OF TAX

Chapter IV - TIME AND VALUE OF SUPPLY

Chapter V - INPUT TAX CREDIT

chapter VI - REGISTRATION

chapter VII - TAX INVOICE, CREDIT AND DEBIT NOTES

chapter VIII - ACCOUNTS AND RECORDS

chapter IX - RETURNS

chapter X - PAYMENT OF TAX

chapter XI - REFUNDS

chapter XII - ASSESSMENT

chapter XIII - AUDIT

chapter XIV - INSPECTION, SEARCH, SEIZURE AND ARREST

chapter XV - DEMANDS AND RECOVERY

chapter XVI - LIABILITY TO PAY IN CERTAIN CASES

chapter XVII - ADVANCE RULING

chapter XVIII - APPEALS AND REVISION

chapter XIX - OFFENCES AND PENALITIES