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