The Central / State Goods and Services Tax Act, 2016

Contents CHAPTER I PRELIMINARY 1. Short title, extent and commencement 2. Definitions 3. Meaning and scope of supply CHAPTER II ADMINISTRATION 4. Classes of officers under the Central Goods and Services Tax Act 4. Classes of officers under the State Goods and Services Tax Act 5. Appointment of officers under the Central Goods and Services Tax Act 5 Appointment of officers under the State Goods and Services Tax Act 6. Powers of officers under the Central Goods and Services Tax Act 6. Powers of officers under the State Goods and Services Tax Act 7. Powers of SGST/CGST officers under the Act CHAPTER III LEVY OF, AND EXEMPTION FROM, TAX 8. Levy and Collection of Central/State Goods and Services Tax 9. Composition Levy 10. Taxable person 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. Recovery of Input Tax Credit and Interest thereon 20. Taking input tax credit in respect of inputs sent for job work 21. Manner of distribution of credit by Input Service Distributor 22. Manner of recovery of credit distributed in excess CHAPTER – VI REGISTRATION 23. Registration 24. Special provisions relating to casual taxable person and non-resident taxable person 25. Amendment of registration 26. Cancellation of registration 27. Revocation of cancellation of registration CHAPTER- VII TAX INVOICE, CREDIT AND DEBIT NOTES 28. Tax invoice 29. Tax not to be collected by unregistered taxable person 30. Amount of tax to be indicated in tax invoice and other documents 31. Credit and debit notes CHAPTER- VIII RETURNS 32. Furnishing details of outward supplies 33. Furnishing details of inward supplies 34. Returns 35. First Return 36. Claim of input tax credit and provisional acceptance thereof 37. Matching, reversal and reclaim of input tax credit 38. Matching, reversal and reclaim of reduction in output tax liability 39. Annual return 40. Final return 41. Notice to return defaulters 42. Levy of late fee 43. Tax Return Preparers CHAPTER-IX PAYMENT OF TAX 44. Payment of tax, interest, penalty and other amounts 45. Interest on delayed payment of tax 46. Tax deduction at source CHAPTER-X TRANSFER OF INPUT TAX CREDIT 47. Transfer of input tax credit CHAPTER XI REFUNDS 48. Refund of tax 49. Refund in certain cases 50. Interest on delayed refunds 51. Consumer Welfare Fund 52. Utilization of the Fund CHAPTER XII ACCOUNTS AND RECORDS 53. Accounts and other records 54. Period of retention of accounts CHAPTER – XIII JOB WORK 55. Special procedure for removal of goods for certain purposes CHAPTER – XIV ELECTRONIC COMMERCE 56. Collection of tax at source CHAPTER– XV ASSESSMENT 57. Self-Assessment 58. Provisional Assessment 59. Scrutiny of returns 60. Assessment of non-filers of returns 61. Assessment of unregistered persons 62. Summary assessment in certain special cases CHAPTER- XVI AUDIT 63. Audit by tax authorities 64. Special audit 65. Power of CAG to call for information CHAPTER – XVII DEMANDS AND RECOVERY 66. Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized for any reason other than fraud or any wilful misstatement or suppression of facts 67. Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized by reason of fraud or any willful-misstatement or suppression of facts 68. General provisions relating to determination of tax 69. Tax collected but not deposited with the Central or a State Government 70. Tax wrongfully collected and deposited with the Central or a State Government 71. Initiation of recovery proceedings 72. Recovery of tax 73. Bar on recovery proceedings 74. Payment of tax and other amount in installments 75. Transfer of property to be void in certain cases 76. Tax to be first charge on property 77. Provisional attachment to protect revenue in certain cases 78. Continuation and validation of certain recovery proceedings CHAPTER- XVIII INSPECTION, SEARCH, SEIZURE AND ARREST 79. Power of inspection, search and seizure 80. Inspection of goods in movement 81. Power to arrest 82. Power to summon persons to give evidence and produce documents 83. Access to business premises 84. Officers required to assist CGST/SGST officers CHAPTER – XIX OFFENCES AND PENALTIES 85. Offences and penalties 86. General penalty 87. General disciplines related to penalty 88. Power of Adjudication 89. Detention and release of goods and conveyances in transit 90. Confiscation of goods or conveyances and levy of penalty 91. Confiscation or penalty not to interfere with other punishments CHAPTER – XX PROSECUTION AND COMPOUNDING OF OFFENCES 92. Prosecution 93. Cognizance of offences 94. Presumption of culpable mental state 95. Relevancy of statements under certain circumstances 96. Offences by Companies and certain other persons 97. Compounding of offences CHAPTER–XXI APPEALS AND REVISION 98. Appeals to First Appellate Authority 99. Revisional powers of Chief Commissioner or Commissioner 100. Constitution of the National Appellate Tribunal 100. Constitution of the Appellate Tribunal 101. Appeals to the Appellate Tribunal 102. Orders of Appellate Tribunal 103. Procedure of Appellate Tribunal 104. Interest on refund of pre-deposit 105. Appearance by authorised representative 106. Appeal to the High Court 107. Appeal to the Supreme Court 108. Hearing before Supreme Court 109. Sums due to be paid notwithstanding appeal etc. 110. Exclusion of time taken for copy 111. Appeal not to be filed in certain cases 112. Non Appealable decisions and orders CHAPTER– XXII ADVANCE RULING 113. Definitions 114. Authority for Advance Ruling 115. Appellate Authority for Advance Ruling 116. Application for Advance Ruling 117. Procedure on receipt of application 118. Appeal to the Appellate Authority 119. Orders of the Appellate Authority 120. Rectification of Advance Ruling 121. Applicability of Advance Ruling 122. Advance Ruling to be void in certain circumstances 123. Powers of the Authority and Appellate Authority 124. Procedure of the Authority and the Appellate Authority CHAPTER– XXIII PRESUMPTION AS TO DOCUMENTS 125. Presumption as to documents in certain cases 126. Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence CHAPTER– XXIV LIABILITY TO PAY IN CERTAIN CASES 127. Liability in case of transfer of business 128. Liability of agent and principal 129. Liability in case of amalgamation /merger of companies 130. Liability in case of company in liquidation 131. Liability of directors of private company 132. Liability of partners of firm to pay tax 133. Liability of guardians, trustees etc. 134. Liability of Court of Wards etc. 135. Special provision regarding liability to pay tax, interest or penalty in certain cases 136. Liability in other cases CHAPTER– XXV MISCELLANEOUS PROVISIONS 137. Special Procedure for certain processes 138. GST compliance rating 139. Obligation to furnish information return 140. Penalty for failure to furnish information return 141. Power to collect statistics 142. Disclosure of information required under section 141 143. Test purchase of goods and/or services 144. Drawal of samples 145. Burden of Proof 146. Persons discharging functions under the Act shall be deemed to be public servants 147. Indemnity 148. Disclosure of information by a public servant 149. Publication of information respecting persons in certain cases 150. Assessment proceedings, etc. not to be invalid on certain grounds 151. Rectification of mistakes or errors apparent from record 152. Bar of jurisdiction of civil courts 153. Levy of fees 154. Power of Central (or State) Government to make rules 155. General power to make Regulations 156. Delegation of powers 157. Instructions to GST Officers 158. Removal of difficulties 159. Service of notice in certain circumstances 160. Rounding off of tax etc. 161. Effect of amendments, etc., of rules, notifications or orders 162. Publication of rules and notifications and laying of rules before Parliament / State Legislature 163. Anti-profiteering Measure CHAPTER– XXVI REPEAL AND SAVING 164. Repeal and saving CHAPTER XXVII TRANSITIONAL PROVISIONS 165. General provisions 166. Migration of existing taxpayers to GST 167. Amount of CENVAT credit carried forward in a return to be allowed as input tax credit 168. Unavailed cenvat credit on capital goods, not carried forward in a return, to be allowed in certain situations 169. Credit of eligible duties and taxes in respect of inputs held in stock to be allowed in certain situations 170. Credit of eligible duties and taxes in respect of inputs held in stock to be allowed in certain situations 171. Credit of eligible duties and taxes in respect of inputs or input services during transit 172. Credit of eligible duties and taxes on inputs held in stock to be allowed to a taxable person switching over from composition scheme 173. Exempted goods returned to the place of business on or after the appointed day 174. Duty (Tax – in SGST Act) paid goods returned to the place of business on or after the appointed day 175. Inputs removed for job work and returned on or after the appointed day 176. Semi-finished goods removed for job work and returned on or after the appointed day 177. Finished goods removed for carrying out certain processes and returned on or after the appointed day 178. Issue of supplementary invoices, debit or credit notes where price is revised in pursuance of a contract 179. Pending refund claims to be disposed of under earlier law 180. Refund claims filed after the appointed day for goods cleared or services provided before the appointed day and exported before or after the appointed day to be disposed of under earlier law 181. Refund claims filed after the appointed day for payments received and tax deposited before the appointed day in respect of services not provided 182. Claim of cenvat credit to be disposed of under the earlier law 183. Finalization of proceedings relating to output duty or tax liability 184. Treatment of the amount recovered or refunded in pursuance of assessment or adjudication proceedings 185. Treatment of the amount recovered or refunded pursuant to revision of returns 186. Treatment of long term construction / works contracts 187. Progressive or periodic supply of goods or services 188. Taxability of supply of services in certain cases 189. Taxability of supply of goods in certain cases 190. Credit distribution of service tax by ISD 191. Provision for transfer of unutilized Cenvat Credit by taxable person having centralized registration under the earlier law 192. Tax paid on goods lying with agents to be allowed as credit 193. Tax paid on capital goods lying with agents to be allowed as credit 194. Treatment of branch transfers 195. Goods sent on approval basis returned on or after the appointed day 196. Deduction of tax source 197. Transitional provisions for availing Cenvat credit in certain cases SCHEDULE I SCHEDULE II SCHEDULE III SCHEDULE IV SCHEDULE V