Goods and service Tax Act 2017

The GST act provides the complete information of this tax system.   However, in order to execute this system there are GST rules, which describes how things should be done and who should do it.

GST ACT 2017 Types

The GST Act 2017 is a general term used for Goods and Service Tax ACT 2017.  However, in the eyes of law Goods and Service Tax ACT is a combination of:

• CGST ACT (central goods and service Tax)
• IGST ACT (Integrated Goods and Service Tax)
• UTGST (Union Territory Goods and service Tax )

Further, above acts are combination of many sections.  Each act has got sections which may differ from each other.  However, CGST sections are the main source for these acts.  

Download GST ACT in Pdf

Since GST Act is divided into three parts i.e CGST, IGST and UTGST, you may download the pdf copy by clicking on the below buttons.

CGST Amendment ACT

The government has notified to make CGST amendment Act changes to be effective from 01.02.2019 vide notification no. 02/2019-Central Tax ,dt. 29-01-2019.  Thus, the government has published below amendment acts through official Gazette on 30.08.2018.  However, it is going to be applicable from 01st February 2019.

• Central Goods and Services Tax (Amendment) Act 2018. (Download pdf)
• Integrated Goods and Services Tax (Amendment) Act 2018. (Download pdf)
• Union Territory Goods and Services Tax (Amendment) Act 2018. (Download pdf)
• Goods and Services Tax (Compensation to States) Amendment Act 2018. (Download pdf)

Sections of CGST Act

Sections of any act is the main base for the system, put to be in use. Therefore, in this section, we have provided all the CGST sections included in CGST Act 2017. You may read below CGST Act, section wise to understand this act thoroughly. All Sections are amended as per below finance Act amendments.

• THE FINANCE (NO. 2) ACT, 2019 NO. 23 OF 2019 dt.1st August, 2019
• THE FINANCE ACT, 2020 NO. 12 OF 2020 dt. 27th March, 2020

“THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 (CGST)”

An Act to make a provision for levy and collection of tax on intra-State supply(Within the same state) of goods or services or both by the Central Government and for matters connected therewith or incidental thereto

CHAPTER I – PRELIMINARY

• Short title, extent and commencement = Section – 1
• Definitions = Section – 2

CHAPTER II – ADMINISTRATION

• ADMINISTRATION – Officers under this Act = Section – 3
• Appointment of officers =  Section – 4
• Powers of officers=  Section – 5
• Authorisation of officers of State tax or Union territory tax as proper
• officer in certain circumstances = Section – 6

CHAPTER III – LEVY AND COLLECTION OF TAX

• Scope of supply = Section – 7
• Tax liability on composite and mixed supplies = Section – 8
• Levy and collection = Section – 9
• Composition levy = Section – 10
• Power to grant exemption from tax = Section – 11

CHAPTER IV – TIME AND VALUE OF SUPPLY

• Time of supply of goods = Section – 12
• Time of supply of services = Section – 13
• Change in rate of tax in respect of supply of goods or services = Section – 14
• Value of taxable supply = Section – 15

CHAPTER V – INPUT TAX CREDIT

• Eligibility and conditions for taking input tax credit = Section – 16
• Apportionment of credit and blocked credits = Section – 17
• Availability of credit in special circumstances = Section – 18
• Taking input tax credit in respect of inputs and capital goods sent for job work = Section – 19
• Manner of distribution of  credit by Input Service Distributor = Section – 20
• Manner of  recovery of credit distributed in excess = Section – 21

CHAPTER VI – REGISTRATION

• Persons liable for registration = Section – 22
• Persons not liable for registration = Section – 23
• Compulsory registration in certain cases = Section – 24
• Procedure for registration = Section – 25
• Deemed registration = Section – 26
• Special provisions relating to casual taxable person and non-resident taxable person = Section – 27
• Amendment of registration = Section – 28
• Cancellation of registration = Section – 29
• Revocation of cancellation of registration = Section – 30

CHAPTER VII – TAX INVOICE, CREDIT AND DEBIT NOTES

• Tax invoice = Section – 31
• Prohibition of unauthorised collection of tax = Section – 32
• Amount of tax to be indicated in tax invoice and other documents = Section – 33
• Credit and debit notes = Section – 34

CHAPTER VIII – ACCOUNTS AND RECORDS

• Accounts and other records = Section – 35
• Period of retention of accounts = Section – 36

CHAPTER IX – RETURNS

• Furnishing details of outward supplies = Section – 37
• Furnishing details of inward supplies = Section – 38
• Furnishing of returns = Section – 39
• First return = Section – 40
• Claim of input tax credit and provisional acceptance thereof = Section – 41
• Matching, reversal and reclaim of input tax credit = Section – 42
• Matching, reversal and reclaim of reduction in output tax  Liability = Section – 43
• Annual return = Section – 44
• Final return = Section – 45
• Notice to return defaulters = Section – 46
• Levy of late fee = Section – 47
• Goods and services tax practitioners = Section – 48

CHAPTER X – PAYMENT OF TAX

• Payment of tax, interest, penalty and other amounts = Section – 49
• Interest on delayed payment of tax = Section – 50
• Tax deduction at source = Section – 51
• Collection of tax at source = Section – 52
• Transfer of input tax credit =  Section – 53

CHAPTER XI – REFUNDS

• Refund of tax = Section – 54
• Refund in certain cases = Section – 55
• Interest on delayed refunds = Section – 56
• Consumer Welfare Fund = Section – 57
• Utilisation of Fund = Section – 58

CHAPTER XII – ASSESSMENT

• Self assessment. = Section – 59
• Provisional assessment = Section – 60
• Scrutiny of returns = Section – 61
• Assessment of non-filers of returns = Section – 62
• Assessment of unregistered persons = Section – 63
• Summary assessment in certain special cases = Section – 64

CHAPTER XIII – AUDIT

• Audit by tax authorities = Section – 65
• Special audit = Section – 66

CHAPTER XIV – INSPECTION, SEARCH, SEIZURE AND ARREST

• Power of inspection, search and seizure = Section – 67
• Inspection of goods in movement = Section – 68
• Power to arrest = Section – 69
• Power to summon persons to give evidence and produce documents = Section – 70
• Access to business premises = Section – 71
• Officers to  assist proper officers = Section – 72
• 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 = Section – 73
• 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 = Section – 74

CHAPTER XV – DEMANDS AND RECOVERY

• General provisions relating to determination of tax =  Section – 75
• Tax collected but not paid to Government = Section – 76
• Tax wrongfully collected and paid to Central Government or State Government = Section – 77
• Initiation of recovery proceedings = Section – 78
• Recovery of tax = Section – 79
• Payment of tax and other amount in installments = Section – 80
• Transfer of property to be void in certain cases = Section – 81 
• Tax to be first charge on property = Section – 82
• Provisional attachment to protect revenue in certain  cases = Section – 83 
• Continuation and validation of certain recovery proceedings = Section – 84

CHAPTER XVI – LIABILITY TO PAY IN CERTAIN CASES

• Liability in case of transfer of business = Section – 85
• Liability of agent and principal = Section – 86
• Liability in case of amalgamation or merger of companies = Section – 87
• Liability in case of company in liquidation = Section – 88
• Liability of directors of private company = Section – 89
• Liability of partners of firm to pay tax = Section – 90
• Liability of guardians, trustees, etc. = Section – 91
• Liability of Court of Wards, etc. = Section – 92
• Special provisions regarding liability to pay tax, interest or penalty in
• Certain cases = Section – 93
• Liability in other cases = Section – 94

CHAPTER XVII – ADVANCE RULING

• ADVANCE RULING – Definitions=  Section – 95
• Authority for advance ruling = Section – 96
• Application for advance ruling = Section – 97
• Procedure on receipt of application = Section – 98
• Appellate Authority for Advance Ruling = Section – 99
• Appeal to Appellate Authority = Section – 100
• Orders of Appellate Authority =  Section – 101
• Rectification of advance ruling = Section – 102 
• Applicability of advance ruling = Section – 103
• Advance ruling to be void in certain circumstances = Section – 104
• Powers of Authority and Appellate Authority = Section – 105
• Procedure of Authority and Appellate Authority =  Section – 106

CHAPTER XVIII- APPEALS AND REVISION

• Appeals to Appellate Authority = Section – 107
• Powers of Revisional Authority = Section – 108
•  Constitution of Appellate Tribunal and Benches thereof. = Section – 109
• President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc. = Section – 110
• Procedure before Appellate Tribunal = Section – 111
• Appeals to Appellate Tribunal = Section – 112
• Orders of Appellate Tribunal = Section – 113
• Financial and administrative powers of President = Section – 114
• Interest on refund of amount paid for admission of appeal = Section – 115
•  Appearance by authorised representative = Section – 116
• Appeal to High Court. = Section – 117
• Appeal to Supreme Court. = Section – 118
• Sums due to be paid notwithstanding appeal, etc. = Section – 119
• Appeal not to be filed in certain cases = Section – 120
• Nonappealable decisions and orders = Section – 121

CHAPTER XIX – OFFENCES AND PENALTIES

• Penalty for certain offences = Section – 122
• Penalty for failure to furnish information return = Section – 123
• Fine for failure to furnish statistics = Section – 124
• General penalty = Section – 125
• General disciplines related to penalty = Section – 126
• Power to impose penalty in certain cases = Section – 127
• Power to waive penalty or fee or both. = Section – 128
• Detention, seizure and release of goods and conveyances in transit. = Section – 129
• Confiscation of goods or conveyances and levy of penalty = Section – 130
• Confiscation or penalty not to interfere with other punishments. = Section – 131
• Punishment for certain offences. = Section – 132
• Liability of officers and certain other persons= Section – 133
• Cognizance of offences = Section – 134
• Presumption of culpable mental state = Section – 135
• Relevancy of statements under certain circumstances = Section – 136
• Offences by companies = Section – 137
• Compounding of offences = Section – 138

CHAPTER XX – TRANSITIONAL PROVISIONS

• Migration of existing taxpayers = Section – 139
• Transitional arrangements for input tax credit = Section – 140
• Transitional provisions relating to job work = Section – 141
• Miscellaneous transitional provisions = Section – 142

CHAPTER XXI – MISCELLANEOUS

• Job work procedure = Section – 143
• Presumption as to documents in certain cases = Section – 144
• Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence = Section – 145
• Common Portal = Section – 146
• Deemed exports = Section – 147
• Special procedure for certain processes = Section – 148
•  Goods and services tax compliance rating = Section – 149
• Obligation to furnish information return= Section – 150
• Power to collect statistics = Section – 151
• Bar on disclosure of information = Section – 152
• Taking assistance from an expert= Section – 153
• Power to take samples = Section – 154
• Burden of proof = Section – 155
• Persons deemed to be public servants = Section – 156
• Protection of action taken under this Act = Section – 157
• Disclosure of information by a public servant= Section – 158
•  Publication of information in respect of persons in certain cases = Section – 159
• Assessment proceedings, etc., not to be invalid on certain grounds = Section -160
• Rectification of errors apparent on the face of record = Section – 161
• Bar on jurisdiction of civil courts. = Section – 162
• Levy of fee = Section – 163
• Power of Government to make rules = Section – 164
• Power to make regulations = Section – 165
• Laying of rules, regulations and notifications = Section – 166
• Delegation of powers = Section – 167
• Power to issue instructions or directions = Section – 168
• Service of notice in certain circumstances = Section – 169
• Rounding off of tax, etc. = Section – 170
• Antiprofiteering measure = Section – 171
• Removal of difficulties = Section – 172
• Amendment of Act 32 of 1994 = Section – 173
• Repeal and saving = Section – 174

About Sections of CGST Act 2017

Above CGST sections are from CGST ACT or GST law in India.  However, CGST Sections are called as GST ACT In India.  In other words it is also called CGST ACT.  These Act is listed as per its sections.

If you want to download cgst act pdf in format than you can click and download from the above link.  Please note that if you are looking for gst act 2016 version, gst act 2017 India version then there no such year wise act.  There is no year wise Act as such.

GST Act is divided into three parts.  Namely, CGST Act, SGST Act and IGST Act.  you may also refer to CGST rules, SGST Rules and IGST rules under Goods and Service Tax.

GST Act Related Questions

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