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