CGST Act, 2017
Central Goods and Services Tax Act, 2017
Chapter-I Preliminary [Sections 1 to 2]
Chapter-II Administration [Sections 3 to 6]
Chapter-III Levy and Collection of Tax [Sections 7 to 11A]
Section 7 of CGST Act, 2017 – Scope of supply
Section 8 of CGST Act, 2017 – Tax liability on composite and mixed supplies
Section 9 of CGST Act, 2017 – Levy and collection
Section 10 of CGST Act, 2017 – Composition levy
Section 11 of CGST Act, 2017 – Power to grant exemption from tax
Section 11A of CGST Act, 2017 – 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 [Sections 12 to 15]
Chapter-V Input Tax Credit [Sections 16 to 21]
Section 16 of CGST Act, 2017 – Eligibility and conditions for taking input tax credit (ITC)
Section 17 of CGST Act, 2017 – Apportionment of credit and blocked credits (ITC)
Section 18 of CGST Act, 2017 – Availability of credit (ITC) in special circumstances
Section 19 of CGST Act, 2017 – Taking input tax credit (ITC) in respect of inputs and capital goods sent for job work
Section 20 of CGST Act, 2017 –Manner of distribution of credit (ITC) by Input Service Distributor (ISD)
Section 21 of CGST Act, 2017 – Manner of recovery of credit (ITC) distributed in excess
Chapter-VI Registration [Sections 22 to 30]
Section 22 of CGST Act, 2017 – Persons liable for registration
Section 23 of CGST Act, 2017 – Persons not liable for registration
Section 24 of CGST Act, 2017 – Compulsory registration in certain cases
Section 25 of CGST Act, 2017 – Procedure for registration
Section 26 of CGST Act, 2017 – Deemed registration
Section 27 of CGST Act, 2017 – Special provisions relating to casual taxable person and non-resident taxable person
Section 28 of CGST Act, 2017 – Amendment of registration
Section 29 of CGST Act, 2017 – Cancellation or suspension of registration
Section 30 of CGST Act, 2017 – Revocation of cancellation of registration
Chapter-VII Tax Invoice, Credit and Debit Notes [Sections 31 to 34]
Section 31 of CGST Act, 2017 – Tax invoice
Section 31A of CGST Act, 2017 – Facility of digital payment to recipient
Section 32 of CGST Act, 2017 – Prohibition of unauthorised collection of tax
Section 33 of CGST Act, 2017 – Amount of tax to be indicated in tax invoice and other documents
Section 34 of CGST Act, 2017 – Credit and debit notes
Chapter-VIII Accounts and Records [Sections 35 to 36]
Chapter-IX Returns [Sections 37 to 48]
Section 37 of CGST Act, 2017 – Furnishing details of outward supplies
Section 38 of CGST Act, 2017 – Communication of details of inward supplies and input tax credit
Section 39 of CGST Act, 2017 – Furnishing of returns
Section 40 of CGST Act, 2017 – First return
Section 41 of CGST Act, 2017 – Availment of input tax credit
Section 42 of CGST Act, 2017 – Matching, reversal and reclaim of input tax credit
Section 43 of CGST Act, 2017 – Matching, reversal and reclaim of reduction in output tax liability
Section 43A of CGST Act, 2017 – Procedure for furnishing return and availing input tax credit
Section 44 of CGST Act, 2017 – Annual return
Section 45 of CGST Act, 2017 – Final return
Section 46 of CGST Act, 2017 – Notice to return defaulters
Section 47 of CGST Act, 2017 – Levy of late fee
Section 48 of CGST Act, 2017 – Goods and services tax practitioners
Chapter-X Payment of Tax [Sections 49 to 53A]
Section 49 of CGST Act, 2017 – Payment of tax, interest, penalty and other amounts
Section 49A of CGST Act, 2017 – Utilisation of input tax credit subject to certain conditions
Section 49B of CGST Act, 2017 – Order of utilisation of input tax credit
Section 50 of CGST Act, 2017 – Interest on delayed payment of tax
Section 51 of CGST Act, 2017 – Tax deduction at source | GST TDS
Section 52 of CGST Act, 2017 – Collection of tax at source | GST TCS
Section 53 of CGST Act, 2017 – Transfer of input tax credit (ITC)
Section 53A of CGST Act, 2017 – Transfer of certain amounts
Chapter-XI Refunds [Sections 54 to 58]
Chapter-XII Assessment [Sections 59 to 64]
Section 59 of CGST Act, 2017 – Self Assessment
Section 60 of CGST Act, 2017 – Provisional Assessment
Section 61 of CGST Act, 2017 – Scrutiny of returns
Section 62 of CGST Act, 2017 – Assessment of non-filers of returns
Section 63 of CGST Act, 2017 – Assessment of unregistered persons
Section 64 of CGST Act, 2017 – Summary assessment in certain special cases
Chapter-XIII Audit [Sections 65 to 66]
Chapter-XIV Inspection, Search, Seizure and Arrest [Sections 67 to 72]
Section 67 of CGST Act, 2017 – Power of inspection, search and seizure
Section 68 of CGST Act, 2017 – Inspection of goods in movement
Section 69 of CGST Act, 2017 – Power to arrest
Section 70 of CGST Act, 2017 – Power to summon persons to give evidence and produce documents
Section 71 of CGST Act, 2017 – Access to business premises
Section 72 of CGST Act, 2017 – Officers to assist proper officers
Chapter-XV Demands and Recovery [Sections 73 to 84]
Section 73 of CGST Act, 2017 – 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 of CGST Act, 2017 – 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 of CGST Act, 2017 – 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 of CGST Act, 2017 – General provisions relating to determination of tax
Section 76 of CGST Act, 2017 – Tax collected but not paid to Government
Section 77 of CGST Act, 2017 – Tax wrongfully collected and paid to Central Government or State Government
Section 78 of CGST Act, 2017 – Initiation of recovery proceedings
Section 79 of CGST Act, 2017 – Recovery of tax
Section 80 of CGST Act, 2017 – Payment of tax and other amount in instalments
Section 81 of CGST Act, 2017 – Transfer of property to be void in certain cases
Section 82 of CGST Act, 2017 – Tax to be first charge on property
Section 83 of CGST Act, 2017 – Provisional attachment to protect revenue in certain cases
Section 84 of CGST Act, 2017 – Continuation and validation of certain recovery proceedings
Chapter-XVI Liability to Pay in Certain Cases [Sections 85 to 94]
Section 85 of CGST Act, 2017 – Liability in case of transfer of business
Section 86 of CGST Act, 2017 – Liability of agent and principal
Section 87 of CGST Act, 2017 – Liability in case of amalgamation or merger of companies
Section 88 of CGST Act, 2017 – Liability in case of company in liquidation
Section 89 of CGST Act, 2017 – Liability of directors of private company
Section 90 of CGST Act, 2017 – Liability of partners of firm to pay tax
Section 91 of CGST Act, 2017 – Liability of guardians, trustees, etc.
Section 92 of CGST Act, 2017 – Liability of Court of Wards, etc.
Section 93 of CGST Act, 2017 – Special provisions regarding liability to pay tax, interest or penalty in certain cases
Section 94 of CGST Act, 2017 – Liability in other cases
Chapter-XVII Advance Ruling [Sections 95 to 106]
Section 95 of CGST Act, 2017 – Definitions
Section 96 of CGST Act, 2017 – Authority for advance ruling
Section 97 of CGST Act, 2017 – Application for advance ruling
Section 98 of CGST Act, 2017 – Procedure on receipt of application
Section 99 of CGST Act, 2017 – Appellate Authority for Advance Ruling
Section 100 of CGST Act, 2017 – Appeal to Appellate Authority
Section 101 of CGST Act, 2017 – Orders of Appellate Authority
Section 102 of CGST Act, 2017 – Rectification of advance ruling
Section 103 of CGST Act, 2017 – Applicability of advance ruling
Section 104 of CGST Act, 2017 – Advance ruling to be void in certain circumstances
Section 105 of CGST Act, 2017 – Powers of Authority and Appellate Authority
Section 106 of CGST Act, 2017 – Procedure of Authority and Appellate Authority
Chapter-XVIII Appeals and Revision [Sections 107 to 121]
Section 107 of CGST Act, 2017 – Appeals to Appellate Authority
Section 108 of CGST Act, 2017 – Powers of Revisional Authority
Section 109 of CGST Act, 2017 – Constitution of Appellate Tribunal and Benches thereof
Section 110 of CGST Act, 2017 – President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc.
Section 111 of CGST Act, 2017 – Procedure before Appellate Tribunal
Section 112 of CGST Act, 2017 – Appeals to Appellate Tribunal
Section 113 of CGST Act, 2017 – Orders of Appellate Tribunal
Section 114 of CGST Act, 2017 – Financial and administrative powers of President
Section 115 of CGST Act, 2017 – Interest on refund of amount paid for admission of appeal
Section 116 of CGST Act, 2017 – Appearance by authorised representative
Section 117 of CGST Act, 2017 – Appeal to High Court
Section 118 of CGST Act, 2017 – Appeal to Supreme Court
Section 119 of CGST Act, 2017 – Sums due to be paid notwithstanding appeal, etc.
Section 120 of CGST Act, 2017 – Appeal not to be filed in certain cases
Section 121 of CGST Act, 2017 – Non-appealable decisions and orders
Chapter-XIX Offences and Penalties [Sections 122 to 138]
Section 122 of CGST Act, 2017 – Penalty for certain offences
Section 122A of CGST Act, 2017 – Penalty for failure to register certain machines used in manufacture of goods as per special procedure
Section 122B of CGST Act, 2017 – Penalty for failure to comply with track and trace mechanism
Section 123 of CGST Act, 2017 – Penalty for failure to furnish information return
Section 124 of CGST Act, 2017 – Fine for failure to furnish statistics
Section 125 of CGST Act, 2017 – General penalty
Section 126 of CGST Act, 2017 – General disciplines related to penalty
Section 127 of CGST Act, 2017 – Power to impose penalty in certain cases
Section 128 of CGST Act, 2017 – Power to waive penalty or fee or both
Section 128A of CGST Act, 2017 – Waiver of interest or penalty or both relating to demands raised under section 73, for certain tax periods
Section 129 of CGST Act, 2017 – Detention, seizure and release of goods and conveyances in transit
Section 130 of CGST Act, 2017 – Confiscation of goods or conveyances and levy of penalty
Section 131 of CGST Act, 2017 – Confiscation or penalty not to interfere with other punishments
Section 132 of CGST Act, 2017 – Punishment for certain offences
Section 133 of CGST Act, 2017 – Liability of officers and certain other persons
Section 134 of CGST Act, 2017 – Cognizance of offences
Section 135 of CGST Act, 2017 – Presumption of culpable mental state
Section 136 of CGST Act, 2017 – Relevancy of statements under certain circumstances
Section 137 of CGST Act, 2017 – Offences by companies
Section 138 of CGST Act, 2017 – Compounding of offences
Chapter-XX Transitional Provisions [Sections 139 to 142]
Chapter-XXI Miscellaneous [Sections 143 to 156]
Section 143 of CGST Act, 2017 – Job work procedure
Section 144 of CGST Act, 2017 – Presumption as to documents in certain cases
Section 145 of CGST Act, 2017 – Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence
Section 146 of CGST Act, 2017 – Common Portal
Section 147 of CGST Act, 2017 – Deemed exports
Section 148 of CGST Act, 2017 – Special procedure for certain processes
Section 148A of CGST Act, 2017 – Track and trace mechanism for certain goods
Section 149 of CGST Act, 2017 – Goods and services tax compliance rating
Section 150 of CGST Act, 2017 – Obligation to furnish information return
Section 151 of CGST Act, 2017 – Power to call for information
Section 152 of CGST Act, 2017 – Bar on disclosure of information
Section 153 of CGST Act, 2017 – Taking assistance from an expert
Section 154 of CGST Act, 2017 – Power to take samples
Section 155 of CGST Act, 2017 – Burden of proof
Section 156 of CGST Act, 2017 – Persons deemed to be public servants
Schedules [Schedules I to III]
Schedule I of CGST Act, 2017 – Activities to be treated as Supply even if made without consideration
Schedule II of CGST Act, 2017 – Activities to be treated as Supply of Goods or Supply of Services
Schedule III of CGST Act, 2017 – Activities or Transactions which shall be treated neither as a supply of goods nor a supply of services
