CGST Act 2017

 

CGST Act 2017


Update: 18th May, 2017: Find GST rate for your goods, click here


27The sections under CGST Act 2017 is furnished below.  The information furnished here may be reconfirmed with the authorities before proceeding with any business transaction/

 

 

CGST Act 2017 Sections

CGST Act Section 1 Short title, extent and commencement

CGST Act Section 2 definitions

CGST Act Section 3 of CGST Act, 2017

CGST Act section 4 Appointment of officers

CGST Act Section 5 Power of officers

CGST Act Section 6 of CGST Act, 2017

CGST Act section 7 Levy and collection of Taxes, Scope of supply

CGST Act section 8 Tax liability on composite and mixed supplies

CGST Act Section 9 Levy and collection of GST

CGST Act section 10 composition Levy under GST

CGST Act section 11 power to grant exemption from tax

CGST Act section 12 Time of supply of goods

CGST Act section 13 Time of supply of services

CGST Act Section 14 Change in rate of tax in respect of supply of goods or services

CGST Act Section 15 value of taxable supply under GST

CGST Act section 16 eligibility and conditions for taking input tax credit

CGST Act Section 17 Apportionment of credit and blocked credits

CGST Act section 18 availability of credit in special circumstances

CGST Act Section 19 Taking input tax credit on capital goods sent for job work

CGST Act section 20 Manner of distribution of credit by Input Service Distributor

CGST Act section 21 Import of services made on or after the appointed day

CGST Act section 22 Persons liable for registration

CGST Act section 23 Persons not liable for registration

CGST Act section 24 Compulsory registration in certain cases

CGST Act Section 25 Procedure for registration

CGST Act section 26 Deemed registration

CGST Act Section 27 Special provisions relating to casual taxable person and non-resident taxable person

CGST Act section 28 Amendment of registration

CGST Act Section 29 Cancellation of registration

CGST Act section 30 Revocation of cancellation of registration

CGST Act Section 31 Tax invoice

CGST Act section 32 Prohibition of unauthorised collection of tax

CGST Act Section 33 Amount of tax to be indicated in tax invoice and other documents.

CGST Act Section 34 Credit and debit notes

CGST Act Section 35 Accounts and other records

CGST Act section 36 Period of retention of accounts

CGST Act Section 37 Furnishing details of outward supplies

CGST Act section 38 Furnishing details of inward supplies

CGST Act Section 39 Furnishing of returns

CGST Act section 40 First return

CGST Act section 41 Claim of input tax credit and provisional acceptance thereof

CGST Act Section 42 Matching, reversal and reclaim of input tax credit

CGST Act section 43 Matching, reversal and reclaim of reduction in output tax liability

CGST Act section 44 Annual return

CGST Act section 45 Final return

CGST Act section 46 Notice to return defaulters

CGST Act Section 47 Levy of late fee

CGST Act section 48 Goods and services tax practitioners

CGST Act Section 49 Payment of tax, interest, penalty and other amounts

CGST Act section 50 Interest on delayed payment of tax

 

 

CGST Act section 51 Tax deduction at source

CGST Act Section 52 Collection of tax at source

CGST Act section 53 Transfer of input tax credit

CGST Act section 54 Refund of tax

CGST Act Section 55 Refund in certain cases

CGST Act section 56 Interest on delayed refunds

CGST Act section 57 Consumer Welfare Fund

CGST Act section 58 Utilisation of Fund

CGST Act Section 59 Self-assessment

CGST Act section 60 Provisional assessment

CGST Act section 61 Scrutiny of returns

CGST Act Section 62 Assessment of non-filers of returns

CGST Act section 63 Assessment of unregistered persons

CGST Act Section 64 Summary assessment in certain special cases

CGST Act section 65 Audit by tax authorities

CGST Act section 66 Special audit

CGST Act Section 67 Power of inspection, search and seizure

CGST Act section 68 Inspection of goods in movement

CGST Act section 69 Power to arrest

CGST Act Section 70 Power to summon persons to give evidence and produce documents

CGST Act Section 71 Access to business premises

CGST Act section 72 Officers to assist proper officers

CGST Act Section 73 Determination of tax not paid

CGST Act Section 74 Determination of tax not paid

CGST Act section 75 General provisions relating to determination of tax

CGST Act section 76 Tax collected but not paid to Government

CGST Act section 77 Tax wrongfully collected and paid to Central Government or State Government

CGST Act Section 78 Initiation of recovery proceedings

CGST Act section 79 Recovery of tax

CGST Act Section 80 Payment of tax and other amount in instalments

CGST Act section 81 Transfer of property to be void in certain cases

CGST Act Section 82 Tax to be first charge on property

CGST Act section 83 Provisional attachment to protect revenue in certain cases

CGST Act Section 84 Continuation and validation of certain recovery proceedings

CGST Act Section 85 Liability in case of transfer of business

CGST Act section 86 Liability of agent and principal

CGST Act Section 87 Liability in case of amalgamation or merger of companies

CGST Act section 88 Liability in case of company in liquidation

CGST Act Section 89 Liability of directors of private company

CGST Act Section 90 Liability of partners of firm to pay tax

CGST Act section 91 Liability of guardians, trustees

CGST Act Section 92 Liability of Court of Wards

CGST Act section 93 Liability to pay tax, interest or penalty in certain cases

CGST Act Section 94 Liability in other cases

CGST Act section 95 Definitions

CGST Act section 96 Authority for advance ruling

CGST Act Section 97 Application for advance ruling

CGST Act Section 98 Procedure on receipt of application

CGST Act section 99 Appellate Authority for Advance Ruling

CGST Act Section 100 Appeal to Appellate Authority

 

 

CGST Act section 101 Orders of Appellate Authority

CGST Act Section 102 Rectification of advance ruling

CGST Act Section 103 Applicability of advance ruling

CGST Act section 104 Advance ruling to be void in certain circumstances

CGST Act Section 105 Powers of Authority and Appellate Authority

CGST Act Section 106 Procedure of Authority and Appellate Authority

CGST Act Section 107 Appeals to Appellate Authority

CGST Act section 108 Powers of Revisional Authority

CGST Act Section 109 Constitution of Appellate Tribunal and Benches thereof

CGST Act Section 110 President and Members of Appellate Tribunal, their qualification, appointment, conditions of service

CGST Act section 111 Procedure before Appellate Tribunal

CGST Act Section 112 Appeals to Appellate Tribunal

CGST Act section 113 Orders of Appellate Tribunal

CGST Act Section 114 Financial and administrative powers of President

CGST Act Section 115 Interest on refund of amount paid for admission of appeal

CGST Act section 116 Appearance by authorised representative

CGST Act Section 117 Appeal to High Court

CGST Act Section 118Appeal to Supreme Court

CGST Act Section 119 Sums due to be paid notwithstanding appeal

CGST Act section 120 Appeal not to be filed in certain cases

CGST Act Section 121 Non-appealable decisions and orders

CGST Act Section 122 Penalty for certain offences

CGST Act Section 123 Penalty for failure to furnish information return

CGST Act Section 124 Fine for failure to furnish statistics

CGST Act section 125 General penalty

CGST Act Section 126 General disciplines related to penalty

CGST Act Section 127 Power to impose penalty in certain cases

CGST Act section 128 Power to waive penalty or fee or both

CGST Act Section 129 Detention, seizure and release of goods and conveyances in transit

CGST Act Section 130 Confiscation of goods or conveyances and levy of penalty

CGST Act section 131 Confiscation or penalty not to interfere with other punishments

CGST Act Section 132 Punishment for certain offences

CGST Act section 133 Liability of officers and certain other persons

CGST Act Section 134 Cognizance of offences

CGST Act Section 135 Presumption of culpable mental state

CGST Act section 136 Relevancy of statements under certain circumstances

CGST Act Section 137 Offences by companies

CGST Act Section 138 Compounding of offences

CGST Act Section 139 Migration of existing taxpayers

CGST Act Section 140 Transitional arrangements for input tax credit

CGST Act section 141 Transitional provisions relating to job work

CGST Act Section 142 Miscellaneous transitional provisions

CGST Act section 143 Job work procedure

CGST Act Section 144 Presumption as to documents in certain cases

CGST Act Section 145 Admissibility of micro films, facsimile copies of documents

CGST Act Section 146 Common Portal

CGST Act section 147 Deemed Exports

CGST Act Section 148 Special procedure for certain processes

CGST Act section 149 Goods and services tax compliance rating

CGST Act Section 150 Obligation to furnish information return

CGST Act section 151 Power to collect statistics

CGST Act Section 152 Bar on disclosure of information

CGST Act Section 153 Taking assistance from an expert

CGST Act section 154 Power to take samples

CGST Act Section 155 Burden of proof

CGST Act Section 156 Persons deemed to be public servants

CGST Act Section 157 Protection of action taken under this Act

CGST Act Section 158 Disclosure of information by a public servant

CGST Act section 159 Publication of information in respect of persons in certain cases

CGST Act Section 160 Assessment proceedings, not to be invalid on certain grounds

CGST Act Section 161 Rectification of errors apparent on the face of record

CGST Act Section 162 Bar on jurisdiction of civil courts

CGST Act Section 163 2017 Levy of fee

CGST Act Section 164 Power of Government to make rules

CGST Act Section 165 Power to make regulations

CGST Act section 166 Laying of rules, regulations and notifications

CGST Act Section 167 Delegation of powers

CGST Act Section 168 Power to issue instructions or directions

CGST Act section 169 Service of notice in certain circumstances

CGST Act Section 170 Rounding off of tax

CGST Act Section 171 Anti-profiteering measure

CGST Act Section 172 Removal of difficulties

CGST Act section 173 Amendment of Act 32 of 1994

CGST Act Section 174 Repeal and saving

 

 

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CPIN and Account name under GST tax payment

 

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