CGST

Index	Subject	Date	View	Download
OFFICIAL GAZETTE	THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 (No. 12 of 2017)	---	View	Download
Section 1	Short Title, Extent and Commencement	---	View	English हिंदी
Section 2	Definitions	---	View	English हिंदी
Section 3	Officers under this Act	---	View	English हिंदी
Section 4	Appointment of Officers	---	View	English हिंदी
Section 5	Powers of Officers	---	View	English हिंदी
Section 6	Authorisation of Officers of State tax or Union territory tax as proper officer in certain circumstances	---	View	English हिंदी
Section 7	Scope of Supply	---	View	English हिंदी
Section 8	Tax Liability on composite and mixed supplies	---	View	English हिंदी
Section 9	Levy and Collection	---	View	English हिंदी
Section 10	Composition Levy	---	View	English हिंदी
Section 11	Power to grant exemption from Tax	---	View	English हिंदी
Setion 11A	Power not to recover Goods and Services Tax not levied or short -levied as a result of general Practice	---	View	English हिंदी
Section 12	Time of Supply of Goods	---	View	English हिंदी
Section 13	Time of Supply of Services	---	View	English हिंदी
Section 14	Change in rate of tax in respect of supply of goods or services	---	View	English हिंदी
Section 15	Value of taxable supply	---	View	English हिंदी
Section 16	Eligibility and Conditions for taking input tax credit	---	View	English हिंदी
Section 17	Apportionment of credit and blocked credits	---	View	English हिंदी
Section 18	Availability of credit in Special Circumstances	---	View	English हिंदी
Section 19	Taking input tax credit in respect of inputs and capital goods sent for job work	---	View	English हिंदी
Section 20	Manner of distribution of credit by Input Service Distributor	---	View	English हिंदी
Section 21	Manner of Recovery of credit distributed in excess	---	View	English हिंदी
Section 22	Persons Liable for Registration	---	View	English हिंदी
Section 23	Persons not Liable for Registration	---	View	English हिंदी
Section 24	Compulsory Registration in certain cases	---	View	English हिंदी
Section 25	Procedure for Registration	---	View	English हिंदी
Section 26	Deemed Registration	---	View	English हिंदी
Section 27	Special Provisions relating to Casual taxable person and non-resident taxable	---	View	English हिंदी
Section 28	Amendment of Registration	---	View	English हिंदी
Section 29	Cancellation or Suspension of Registration	---	View	English हिंदी
Section 30	Revocation of Cancellation of Registarion	---	View	English हिंदी
Section 31	Tax Invoice	---	View	English हिंदी
Section 31A	Facility of digital payment to recipient	---	View	English हिंदी
Section 32	Prohibition of unauthorized collection of Tax	---	View	English हिंदी
Section 33	Amount of tax to be indicated in tax invoice and other documents	---	View	English हिंदी
Section 34	Credit and Debit notes	---	View	English हिंदी
Section 35	Accounts and other records	---	View	English हिंदी
Section 36	Period of retention of accounts	---	View	English हिंदी
Section 37	Furnishing details of outward supplies	---	View	English हिंदी
Section 38	Communication of details of inward supplies and input tax credit	---	View	English हिंदी
Section 39	Furnishing of details	---	View	English हिंदी
Section 40	First return	---	View	English हिंदी
Section 41	Availment of input tax credit	---	View	English हिंदी
Section 42	Omitted	---	View	English हिंदी
Section 43	Omitted	---	View	English हिंदी
Section 43A	Omitted	---	View	English हिंदी
Section 44	Annual Return	---	View	English हिंदी
Section 45	Final Return	---	View	English हिंदी
Section 46	Notice to return defaulters	---	View	English हिंदी
Section 47	Levy of late fee	---	View	English हिंदी
Section 48	Goods and Service tax practitioners	---	View	English हिंदी
Section 49	Payment of tax, interest, penalty and other amounts	---	View	English हिंदी
Section 49A	Utilisation of input tax credit subject to certain conditions	---	View	English हिंदी
Section 49B	Order of Utilisation of input tax credit	---	View	English हिंदी
Section 50	Interest on delayed Payment of Tax	---	View	English हिंदी
Section 51	Tax deduction at source	---	View	English हिंदी
Section 52	Collection of tax at source	---	View	English हिंदी
Section 53	Transfer of input tax credit	---	View	English हिंदी
Section 53A	Transfer of certain amounts	---	View	English हिंदी
Section 54	Refund of tax	---	View	English हिंदी
Section 55	Refund in certain cases	---	View	English हिंदी
Section 56	Interest on delayed refunds	---	View	English हिंदी
Section 57	Consumer welfare fund	---	View	English हिंदी
Section 58	Utilisation of fund	---	View	English हिंदी
Section 59	Self -assessment	---	View	English हिंदी
Section 60	Provisional assessment	---	View	English हिंदी
Section 61	Scrutiny of returns	---	View	English हिंदी
Section 62	Assessment of non filers of returns	---	View	English हिंदी
Section 63	Assessment of unregistered Persons	---	View	English हिंदी
Section 64	Summary assessment in certain special cases	---	View	English हिंदी
Section 65	Audit by tax authorities	---	View	English हिंदी
Section 66	Special audit	---	View	English हिंदी
Section 67	Power of Inspection, Search, Seizure and Arrest	---	View	English हिंदी
Section 68	Inspection of goods in movement	---	View	English हिंदी
Section 69	Power to arrest	---	View	English हिंदी
Section 70	Power to Summon persons to give evidence and procedure documents	---	View	English हिंदी
Section 71	Access to business Premises	---	View	English हिंदी
Section 72	Officers to assist proper officers	---	View	English हिंदी
Section 73	Determination of tax pertaining to the period up to financial Year 2023-24 not paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any willful-misstatement or suppression of facts	---	View	English हिंदी
Section 74	Determination of tax pertaining to the period up to financial Year 2023-24 not paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason of fraud or any willful-misstatement or supression of facts	---	View	English हिंदी
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	---	View	English हिंदी
Section 75	General provisions relating to determination of tax	---	View	English हिंदी
Section 76	Tax collected but not paid to Government	---	View	English हिंदी
Section 77	Tax wrongfully collected and paid to Central government or State Government	---	View	English हिंदी
Section 78	Initiation of recovery proceedings	---	View	English हिंदी
Section 79	Recovery of Tax	---	View	English हिंदी
Section 80	Payment of Tax and other amount in installments	---	View	English हिंदी
Section 81	Transfer of Property to be void in certain cases	---	View	English हिंदी
Section 82	Tax to be first charge on property	---	View	English हिंदी
Section 83	Provisional attachment to protect revenue in certain cases	---	View	English हिंदी
Section 84	Continuation & validation of certain recovery proceedings	---	View	English हिंदी
Section 85	Liability in case of transfer of business	---	View	English हिंदी
Section 86	Liability of agent and principal	---	View	English हिंदी
Section 87	Liability in case of amalgamation or merger of companies	---	View	English हिंदी
Section 88	Liability in case of company in Liquidation	---	View	English हिंदी
Section 89	Liability of directors of Private Company	---	View	English हिंदी
Section 90	Liability of partners of firm to Pay tax	---	View	English हिंदी
Section 91	Liability of Guardians, trustees, etc	---	View	English हिंदी
Section 92	Liability of Court of Wards, etc	---	View	English हिंदी
Section 93	Special provisions regarding liability to pay tax, interest or penalty in certain cases	---	View	English हिंदी
Section 94	Liability in other cases	---	View	English हिंदी
Section 95	Definitions	---	View	English हिंदी
Section 96	Authority for advance ruling	---	View	English हिंदी
Section 97	Application for advance ruling	---	View	English हिंदी
Section 98	Procedure on receipt of Application	---	View	English हिंदी
Section 99	Appellate Authority for Advance Ruling	---	View	English हिंदी
Section 100	Appeal to Appellate Authority	---	View	English हिंदी
Section 101	Orders of Appellate Authority	---	View	English हिंदी
Section 101 A	Constitution of National Appellate Authority for Advance Ruling	---	View	English हिंदी
Section 101 B	Appeal to National Appellate Authority	---	View	English हिंदी
Section 101 C	Order of National Appellate Authority	---	View	English हिंदी
Section 102	Rectification of advance ruling	---	View	English हिंदी
Section 103	Applicability of advance ruling	---	View	English हिंदी
Section 104	Advance ruling to be void in certain circumstances	---	View	English हिंदी
Section 105	1[Powers of Authority, Appellate Authority and National Appellate Authority]	---	View	English हिंदी
Section 106	1[Procedure of Authority, Appellate Authority and National Appellate Authority]	---	View	English हिंदी
Section 107	Appeals to Appellate Authority	---	View	English हिंदी
Section 108	Powers of Revisional Authority	---	View	English हिंदी
Section 109	Constitution of Appellate Tribunal and Benches thereof	---	View	English हिंदी
Section 110	President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc	---	View	English हिंदी
Section 111	Procedure before Appellate Tribunal	---	View	English हिंदी
Section 112	Appeals to Appellate Tribunal	---	View	English हिंदी
Section 113	Orders of Appellate Tribunal	---	View	English हिंदी
Section 114	Financial and administrative powers of President	---	View	English हिंदी
Section 115	Interest on refund of amount paid for admission of appeal	---	View	English हिंदी
Section 116	Appearance by authorized representative	---	View	English हिंदी
Section 117	Appeal to High Court	---	View	English हिंदी
Section 118	Appeal to Supreme Court	---	View	English हिंदी
Section 119	Sums due to be paid notwithstanding appeal, etc.	---	View	English हिंदी
Section 120	Appeal not to be filed in certain cases	---	View	English हिंदी
Section 121	Non-appealable decisions and orders	---	View	English हिंदी
Section 122	Penalty for certain offences	---	View	English हिंदी
Section 122A	Penalty for failure to register certain machines used in manufacture of goods as per special procedure	---	View	English हिंदी
Section 122B	Penalty for failure to comply with track and trace mechanism	---	View	English हिंदी
Section 123	Penalty for failure to furnish information return	---	View	English हिंदी
Section 124	Fine for failure to furnish statistics	---	View	English हिंदी
Section 125	General penalty	---	View	English हिंदी
Section 126	General disciplines related to penalty	---	View	English हिंदी
Section 127	Power to impose penalty in certain cases	---	View	English हिंदी
Section 128	Power to waive penalty or fee or both	---	View	English हिंदी
Section 128A	Waiver of interest or penalty or both relating to demands raised under section 73, for certain tax periods	---	View	English हिंदी
Section 129	Detention, seizure and release of goods and conveyances in transit	---	View	English हिंदी
Section 130	Confiscation of goods or conveyances and levy of penalty	---	View	English हिंदी
Section 131	Confiscation or penalty not to interfere with other punishments	---	View	English हिंदी
Section 132	Punishment for certain offences	---	View	English हिंदी
Section 133	Liability of officers and certain other persons	---	View	English हिंदी
Section 134	Cognizance of offences	---	View	English हिंदी
Section 135	Presumption of culpable mental state	---	View	English हिंदी
Section 136	Relevancy of statements under certain circumstances	---	View	English हिंदी
Section 137	Offences by companies	---	View	English हिंदी
Section 138	Compounding of offences	---	View	English हिंदी
Section 139	Migration of existing taxpayers	---	View	English हिंदी
Section 140	Transitional arrangements for input tax credit	---	View	English हिंदी
Section 141	Transitional provisions relating to job work	---	View	English हिंदी
Section 142	Miscellaneous transitional provisions	---	View	English हिंदी
Section 143	Job work procedure	---	View	English हिंदी
Section 144	Presumption as to documents in certain cases	---	View	English हिंदी
Section 145	Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence	---	View	English हिंदी
Section 146	Common Portal	---	View	English हिंदी
section-147	Deemed Export	---	View	English हिंदी
Section 148	Special procedure for certain processes	---	View	English हिंदी
Section 148A	Track and trace mechanism for certain goods	---	View	English हिंदी
Section 149	Goods and services tax compliance rating	---	View	English हिंदी
Section 150	Obligation to furnish information return	---	View	English हिंदी
Section 151	Power to call for information	---	View	English हिंदी
Section 152	Bar on disclosure of information	---	View	English हिंदी
Section 153	Taking assistance from an expert	---	View	English हिंदी
Section 154	Power to take samples	---	View	English हिंदी
Section 155	Burden of proof	---	View	English हिंदी
Section 156	Persons deemed to be public servants	---	View	English हिंदी
Section 157	Protection of action taken under this Act	---	View	English हिंदी
Section 158	Disclosure of information by a public servant	---	View	English हिंदी
Section 158A	Consent based sharing of information furnished by taxable person	---	View	English हिंदी
Section 159	Publication of information in respect of persons in certain cases	---	View	English हिंदी
Section 160	Assessment proceedings, etc., not to be invalid on certain grounds	---	View	English हिंदी
Section 161	Rectification of errors apparent on the face of record	---	View	English हिंदी
Section 162	Bar on jurisdiction of civil courts	---	View	English हिंदी
Section 163	Levy of fee	---	View	English हिंदी
Section 164	Power of Government to make rules	---	View	English हिंदी
Section 165	Power to make regulations	---	View	English हिंदी
Section 166	Laying of rules, regulations and notifications	---	View	English हिंदी
Section 167	Delegation of powers	---	View	English हिंदी
Section 168	Power to issue instructions or directions	---	View	English हिंदी
Section 168A	Power of Government to extend time limit in special circumstances	---	View	English हिंदी
Section 169	Service of notice in certain circumstances	---	View	English हिंदी
Section 170	Rounding off of tax, etc	---	View	English हिंदी
Section 171	Anti-profiteering measure	---	View	English हिंदी
Section 172	Removal of difficulties	---	View	English हिंदी
Section 173	Amendment of Act 32 of 1994	---	View	English हिंदी
Section 174	Repeal and Saving	---	View	English हिंदी
Schedule I	ACTIVITIES TO BE TREATED AS SUPPLY EVEN IF MADE WITHOUT CONSIDERATION	---	View	English हिंदी
Schedule II	ACTIVITIES OR TRANSACTIONS TO BE TREATED AS SUPPLY OF GOODS OR SUPPLY OF SERVICES	---	View	English हिंदी
Schedule III	ACTIVITIES OR TRANSACTIONS WHICH SHALL BE TREATED NEITHER AS A SUPPLY OF GOODS NOR A SUPPLY OF SERVICES	---	View	English हिंदी

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