Special provisions regarding liability to pay tax, interest or penalty in certain cases

OFFICIAL GAZETTE

THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 (No. 12 of 2017)

Section 1

Short Title, Extent and Commencement

Section 2

Definitions

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 office...

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

Setion 11A

Power not to recover Goods and Services Tax not levied or short -levied as a res...

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

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 wo...

Section 20

Manner of distribution of credit by Input Service Distributor

Section 21

Manner of Recovery of credit distributed in excess

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

Section 28

Amendment of Registration

Section 29

Cancellation or Suspension of Registration

Section 30

Revocation of Cancellation of Registarion

Section 31

Tax Invoice

Section 31A

Facility of digital payment to recipient

Section 32

Prohibition of unauthorized collection of Tax

Section 33

Amount of tax to be indicated in tax invoice and other documents

Section 34

Credit and Debit notes

Section 35

Accounts and other records

Section 36

Period of retention of accounts

Section 37

Furnishing details of outward supplies

Section 38

Communication of details of inward supplies and input tax credit

Section 39

Furnishing of details

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 Service tax practitioners

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

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

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

Section 65

Audit by tax authorities

Section 66

Special audit

Section 67

Power of Inspection, Search, Seizure and Arrest

Section 68

Inspection of goods in movement

Section 69

Power to arrest

Section 70

Power to Summon persons to give evidence and procedure documents

Section 71

Access to business Premises

Section 72

Officers to assist proper officers

Section 73

Determination of tax pertaining to the period up to financial Year 2023-24 not...

Section 74

Determination of tax pertaining to the period up to financial Year 2023-24 not...

Section 74A

Determination of tax not paid or short paid or erroneously refunded or input tax...

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 installments

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 & validation of certain recovery proceedings

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 94

Liability in other cases

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 101 A

Constitution of National Appellate Authority for Advance Ruling

Section 101 B

Appeal to National Appellate Authority

Section 101 C

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

1[Powers of Authority, Appellate Authority and National Appellate Authority]

Section 106

1[Procedure of Authority, Appellate Authority and National Appellate Authority]

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, c...

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 authorized 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

Section 122

Penalty for certain offences

Section 122A

Penalty for failure to register certain machines used in manufacture of goods as...

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 7...

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

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

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 printou...

Section 146

Common Portal

section-147

Deemed Export

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 taken 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

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 SERVICE...

Schedule III

ACTIVITIES OR TRANSACTIONS WHICH SHALL BE TREATED NEITHER AS A SUPPLY OF GOODS N...

Section 93

CGST

Special provisions regarding liability to pay tax, interest or penalty in certain cases

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