THE CENTRAL GOODS AND SERVICES TAX ACT, 2017. ACT NO. 12 OF 2017, 12th April, 2017.
An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Central Government and for matters connected therewith or incidental thereto.
BE it enacted by Parliament in the Sixty-eighth Year of the Republic of India as follows:—
LIST OF AMENDING ACTS
1. The Central Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017 (Act 26 of 2017).
2. The Finance Act, 2018 (Act 13 of 2018).
3. The Central Goods and Services Tax (Amendment) Act, 2018 (Act 31 of 2018).
4. The Finance (No. 2) Act, 2019 (Act 23 of 2019).
5. The Finance Act, 2020 (Act 12 of 2020).
6. The Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 (Act 38 of 2020).
7. The Limited Liability Partnership (Amendment) Act, 2021 (Act 13 of 2021).
8. The Finance Act, 2022 (Act 6 of 2022).
9. The Finance Act, 2023 (Act 8 of 2023).
10. The Central Goods and Services Tax (Amendment) Act, 2023 (Act 30 of 2023).
11. The Central Goods and Services Tax (Second Amendment) Act, 2023 (Act 48 of 2023).
12. The Finance Act, 2024 (Act 8 of 2024).
13. The Finance (No. 2) Act, 2024 (Act 15 of 2024).
14. The Finance Act, 2025 (Act 7 of 2025)
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| Title | Central Goods and Services Tax Act, 2017 |
| Sections | Particulars |
| Chapter I | Preliminary |
| 1. | Short title, extent and commencement |
| 2. | Definitions |
| Chapter II | Administration |
| 3. | Officers under this Act |
| 4. | Appointment of officers |
| 5. | Powers of officers |
| 6. | Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances |
| Chapter III | Levy and Collection of Ta |
| 7. | Scope of supply |
| 8. | Tax liability on composite and mixed supplies |
| 9. | Levy and collection |
| 10. | Composition levy |
| 11. | Power to grant exemption from tax |
| Chapter IV | Time and Value of Supply |
| 12. | Time of supply of goods |
| 13. | Time of supply of services |
| 14. | Change in rate of tax in respect of supply of goods or services |
| 15. | Value of taxable supply |
| Chapter V | Input Tax Credit |
| 16. | Eligibility and conditions for taking input tax credit |
| 17. | Apportionment of credit and blocked credits |
| 18. | Availability of credit in special circumstances |
| 19. | Taking input tax credit in respect of inputs and capital goods sent for job work |
| 20. | Manner of distribution of credit by Input Service Distributor |
| 21. | Manner of recovery of credit distributed in excess |
| Chapter VI | Registration |
| 22. | Persons liable for registration |
| 23. | Persons not liable for registration |
| 24. | Compulsory registration in certain cases |
| 25. | Procedure for registration |
| 26. | Deemed registration |
| 27. | Special provisions relating to casual taxable person and non-resident taxable person |
| 28. | Amendment of registration |
| 29. | Cancellation or suspension of registration |
| 30. | Revocation of cancellation of registration |
| Chapter VII | Tax Invoice, Credit and Debit Notes |
| 31. | Tax invoice |
| 31A. | Facility of digital payment to recipient |
| 32. | Prohibition of unauthorised collection of tax |
| 33. | Amount of tax to be indicated in tax invoice and other documents |
| 34. | Credit and debit notes |
| Chapter VIII | Accounts and Records |
| 35. | Accounts and other records |
| 36. | Period of retention of accounts |
| Chapter IX | Returns |
| 37. | Furnishing details of outward supplies |
| 38. | Furnishing details of inward supplies |
| 39. | Furnishing of returns |
| 40. | First return |
| 41. | Claim of input tax credit and provisional acceptance thereof |
| 42. | Matching, reversal and reclaim of input tax credit |
| 43. | Matching, reversal and reclaim of reduction in output tax liability |
| 43A. | Procedure for furnishing return and availing input tax credit |
| 44. | Annual return |
| 45. | Final return |
| 46. | Notice to return defaulters |
| 47. | Levy of late fee |
| 48. | Goods and services tax practitioners |
| Chapter X | Payment of Tax |
| 49. | Payment of tax, interest, penalty and other amounts |
| 49A and B. | Utilisation of input tax credit subject to certain conditions |
| 50. | Interest on delayed payment of tax |
| 51. | Tax deductions at source |
| 52. | Collection of tax at source |
| 53. | Transfer of input tax credit |
| Chapter XI | Refunds |
| 54. | Refund of tax |
| 55. | Refund in certain cases |
| 56. | Interest on delayed refunds |
| 57. | Consumer Welfare Fund |
| 58. | Utilisation of Fund |
| Chapter XII | Assessment |
| 59. | Self-assessment |
| 60. | Provisional assessment |
| 61. | Scrutiny of returns |
| 62. | Assessment of non-filers of returns |
| 63. | Assessment of unregistered persons |
| 64. | Summary assessment in certain special cases |
| Chapter XIII | Audit |
| 65. | Audit by tax authorities |
| 66. | Special audit |
| Chapter XIV | Inspection, Search, Seizure and Arrest |
| 67. | Power of inspection, search and seizure |
| 68. | Inspection of goods in movement |
| 69. | Power to arrest |
| 70. | Power to summon persons to give evidence and produce documents |
| 71. | Access to business premises |
| 72. | Officers to assist proper officers |
| Chapter XV | Demands and Recovery |
| 73. | 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 |
| 74. | 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 |
| 75. | General provisions relating to determination of tax |
| 76. | Tax collected but not paid to Government |
| 77. | Tax wrongfully collected and paid to Central Government or State Government |
| 78. | Initiation of recovery proceedings |
| 79. | Recovery of tax |
| 80. | Payment of tax and other amount in instalments |
| 81. | Transfer of property to be void in certain cases |
| 82. | Tax to be first charge on property |
| 83. | Provisional attachment to protect revenue in certain cases |
| 84. | Continuation and validation of certain recovery proceedings |
| Chapter XVI | Liability to Pay in Certain Cases |
| 85. | Liability in case of transfer of business |
| 86. | Liability of agent and principal |
| 87. | Liability in case of amalgamation or merger of companies |
| 88. | Liability in case of company in liquidation |
| 89. | Liability of directors of private company |
| 90. | Liability of partners of firm to pay tax |
| 91. | Liability of guardians, trustees, etc. |
| 92. | Liability of Court of Wards, etc. |
| 93. | Special provisions regarding liability to pay tax, interest or penalty in certain cases |
| 94. | Liability in other cases |
| Chapter XVII | Advance Ruling |
| 95. | Definitions |
| 96. | Authority for advance ruling |
| 97. | Application for advance ruling |
| 98. | Procedure on receipt of application |
| 99. | Appellate Authority for Advance Ruling |
| 100. | Appeal to Appellate Authority |
| 101. | Orders of Appellate Authority |
| 101A. | Constitution of National Appellate Authority for Advance Ruling |
| 101B. | Appeal to National Appellate Authority |
| 101C. | Order of National Appellate Authority |
| 102. | Rectification of advance ruling |
| 103. | Applicability of advance ruling |
| 104. | Advance ruling to be void in certain circumstances |
| 105. | Powers of Authority, Appellate Authority and National Appellate Authority |
| 106. | Procedure of Authority, Appellate Authority and National Appellate Authority |
| Chapter XVIII | Appeals and Revision |
| 107. | Appeals to Appellate Authority |
| 108. | Powers of Revisional Authority |
| 109. | Constitution of Appellate Tribunal and Benches thereof |
| 110. | President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc. |
| 111. | Procedure before Appellate Tribunal |
| 112. | Appeals to Appellate Tribunal |
| 113. | Orders of Appellate Tribunal |
| 114. | Financial and administrative powers of President |
| 115. | Interest on refund of amount paid for admission of appeal |
| 116. | Appearance by authorised representative |
| 117. | Appeal to High Court |
| 118. | Appeal to Supreme Court |
| 119. | Sums due to be paid notwithstanding appeal, etc. |
| 120. | Appeal not to be filed in certain cases |
| 121. | Non-appealable decisions and orders |
| Chapter XIX | Offences and Penalitis |
| 122. | Penalty for certain offences |
| 123. | Penalty for failure to furnish information return |
| 124. | Fine for failure to furnish statistics |
| 125. | General penalty |
| 126. | General disciplines related to penalty |
| 127. | Power to impose penalty in certain cases |
| 128. | Power to waive penalty or fee or both |
| 129. | Detention, seizure and release of goods and conveyances in transit |
| 130. | Confiscation of goods or conveyances and levy of penalty |
| 131. | Confiscation or penalty not to interfere with other punishments |
| 132. | Punishment for certain offences |
| 133. | Liability of officers and certain other persons |
| 134. | Cognizance of offences |
| 135. | Presumption of culpable mental state |
| 136. | Relevancy of statements under certain circumstances |
| 137. | Offences by companies |
| 138. | Compounding of offences |
| Chapter XX | Transitional Provisions |
| 139. | Migration of existing taxpayers |
| 140. | Transitional arrangements for input tax credit |
| 141. | Transitional provisions relating to job work |
| 142. | Miscellaneous transitional provisions |
| Chapter XXI | Miscellaneous |
| 143. | Job work procedure |
| 144. | Presumption as to documents in certain cases |
| 145. | Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence |
| 146. | Common Portal |
| 147. | Deemed exports |
| 148. | Special procedure for certain processes |
| 149. | Goods and services tax compliance rating |
| 150. | Obligation to furnish information return |
| 151. | Power to collect statistics |
| 152. | Bar on disclosure of information |
| 153. | Taking assistance from an expert |
| 154. | Power to take samples |
| 155. | Burden of proof |
| 156. | Persons deemed to be public servants |
| 157. | Protection of action take under this Act |
| 158. | Disclosure of information by a public servant |
| 159. | Publication of information in respect of persons in certain cases |
| 160. | Assessment proceedings, etc., not to be invalid on certain grounds |
| 161. | Rectification of errors apparent on the face of record |
| 162. | Bar on jurisdiction of civil courts |
| 163. | Levy of fee |
| 164. | Power of Government to make rules |
| 165. | Power to make regulations |
| 166. | Laying of rules, regulations and notifications |
| 167. | Delegation of powers |
| 168. | Power to issue instructions or directions |
| 168A. | Power of Government to extend time limit in special circumstances |
| 169. | Service of notice in certain circumstances |
| 170. | Rounding off of tax, etc. |
| 171. | Anti-profiteering measure |
| 172. | Removal of difficulties |
| 173. | Amendment of Act 32 of 1994 |
| 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 Services |
| Schedule III | Activities or Transactions which shall be Treated Neither as a Supply of Goods nor a Supply of Services |