The Central Goods and Services Tax Act, 2017 — Table of Contents
As amended up to the Finance Act, 2025 (7 of 2025). This bare act is divided into 21 Chapters, 174 sections and 3 Schedules.
Chapter I — Preliminary
Chapter II — Administration
- Section 3: Officers under this Act
- Section 4: Appointment of officers
- Section 5: Powers of officers
- Section 6: Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances
Chapter III — Levy And Collection Of Tax
- Section 7: Scope of supply
- Section 8: Tax liability on composite and mixed supplies
- Section 9: Levy and collection
- Section 10: Composition levy
- Section 11: Power to grant exemption from tax
- Section 11A: Power not to recover Goods and Services Tax not levied or short-levied as a result of general practice
Chapter IV — Time And Value Of Supply
- Section 12: Time of supply of goods
- Section 13: Time of supply of services
- Section 14: Change in rate of tax in respect of supply of goods or services
- Section 15: Value of taxable supply
Chapter V — Input Tax Credit
- Section 16: Eligibility and conditions for taking input tax credit
- Section 17: Apportionment of credit and blocked credits
- Section 18: Availability of credit in special circumstances
- Section 19: Taking input tax credit in respect of inputs and capital goods sent for job work
- Section 20: Manner of distribution of credit by Input Service Distributor
- Section 21: Manner of recovery of credit distributed in excess
Chapter VI — Registration
- Section 22: Persons liable for registration
- Section 23: Persons not liable for registration
- Section 24: Compulsory registration in certain cases
- Section 25: Procedure for registration
- 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
- Section 30: Revocation of cancellation of registration
Chapter VII — Tax Invoice, Credit And Debit Notes
- 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
Chapter VIII — Accounts And Records
Chapter IX — Returns
- Section 37: Furnishing details of outward supplies
- Section 38: Communication of details of inward supplies and input tax credit
- Section 39: Furnishing of returns
- Section 40: First return
- Section 41: Availment of input tax credit
- Section 42: [Omitted.]
- Section 43: [Omitted.]
- Section 43A: [Omitted.]
- Section 44: Annual return
- Section 45: Final return
- Section 46: Notice to return defaulters
- Section 47: Levy of late fee
- Section 48: Goods and services tax practitioners
Chapter X — Payment Of Tax
- Section 49: Payment of tax, interest, penalty and other amounts
- 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
- Section 51: Tax deduction at source
- Section 52: Collection of tax at source
- Section 53: Transfer of input tax credit
- Section 53A: Transfer of certain amounts
Chapter XI — Refunds
- Section 54: Refund of tax
- Section 55: Refund in certain cases
- Section 56: Interest on delayed refunds
- Section 57: Consumer Welfare Fund
- Section 58: Utilisation of Fund
Chapter XII — Assessment
- Section 59: Self-assessment
- Section 60: Provisional assessment
- Section 61: Scrutiny of returns
- Section 62: Assessment of non-filers of returns
- Section 63: Assessment of unregistered persons
- Section 64: Summary assessment in certain special cases
Chapter XIII — Audit
Chapter XIV — Inspection, Search, Seizure And Arrest
- Section 67: Power of inspection, search and seizure
- Section 68: Inspection of goods in movement
- Section 69: Power to arrest
- Section 70: Power to summon persons to give evidence and produce documents
- Section 71: Access to business premises
- Section 72: Officers to assist proper officers
Chapter XV — Demands And Recovery
- 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 reason other than fraud or any wilful-misstatement or suppression of facts
- 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 reason of fraud or any wilful-misstatement or suppression of facts
- 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
- Section 76: Tax collected but not paid to Government
- Section 77: Tax wrongfully collected and paid to Central Government or State Government
- Section 78: Initiation of recovery proceedings
- Section 79: Recovery of tax
- Section 80: Payment of tax and other amount in instalments
- 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
- Section 84: Continuation and validation of certain recovery proceedings
Chapter XVI — Liability To Pay In Certain Cases
- Section 85: Liability in case of transfer of business
- Section 86: Liability of agent and principal
- Section 87: Liability in case of amalgamation or merger of companies
- 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
- Section 94: Liability in other cases
Chapter XVII — Advance Ruling
- 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
Chapter XVIII — Appeals And Revision
- Section 107: Appeals to Appellate Authority
- Section 108: Powers of Revisional Authority
- 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
- Section 113: Orders of Appellate Tribunal
- 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
- Section 118: Appeal to Supreme Court
- 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
Chapter XIX — Offences and Penalties
- Section 122: Penalty for certain offences
- Section 122A: Penalty for failure to register certain machines used in manufacture of goods as per special procedure
- Section 122B: Penalty for failure to comply with track and trace mechanism
- Section 123: Penalty for failure to furnish information return
- Section 124: Fine for failure to furnish statistics
- Section 125: General penalty
- Section 126: General disciplines related to penalty
- Section 127: Power to impose penalty in certain cases
- Section 128: Power to waive penalty or fee or both
- Section 128A: Waiver of interest or penalty or both relating to demands raised under section 73, for certain tax periods
- Section 129: Detention, seizure and release of goods and conveyances in transit
- Section 130: Confiscation of goods or conveyances and levy of penalty
- Section 131: Confiscation or penalty not to interfere with other punishments
- Section 132: Punishment for certain offences
- Section 133: Liability of officers and certain other persons
- Section 134: Cognizance of offences
- Section 135: Presumption of culpable mental state
- Section 136: Relevancy of statements under certain circumstances
- Section 137: Offences by companies
- Section 138: Compounding of offences
Chapter XX — Transitional Provisions
- Section 139: Migration of existing taxpayers
- Section 140: Transitional arrangements for input tax credit
- Section 141: Transitional provisions relating to job work
- Section 142: Miscellaneous transitional provisions
Chapter XXI — Miscellaneous
- 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
- Section 146: Common Portal
- Section 147: Deemed exports
- Section 148: Special procedure for certain processes
- Section 148A: Track and trace mechanism for certain goods
- 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
- Section 156: Persons deemed to be public servants
- Section 157: Protection of action take under this Act
- Section 158: Disclosure of information by a public servant
- Section 158A: Consent based sharing of information furnished by taxable person
- Section 159: Publication of information in respect of persons in certain cases
- Section 160: Assessment proceedings, etc., not to be invalid on certain grounds
- Section 161: Rectification of errors apparent on the face of record
- Section 162: Bar on jurisdiction of civil courts
- Section 163: Levy of fee
- Section 164: Power of Government to make rules
- 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
- Section 168A: Power of Government to extend time limit in special circumstances
- Section 169: Service of notice in certain circumstances
- Section 170: Rounding off of tax, etc
- Section 171: Anti-profiteering measure
- Section 172: Removal of difficulties
- Section 173: Amendment of Act 32 of 1994
- Section 174: Repeal and saving
Schedules
- Schedule I: Activities to be Treated as Supply Even if Made Without Consideration
- Schedule II: Activities or Transactions to be Treated as Supply of Goods or Supply of Services
- Schedule III: Activities or Transactions Which Shall Be Treated Neither as a Supply of Goods Nor a Supply of Services
