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In force

The Central Goods and Services Tax Act, 2017

174 sections · As amended up to 2026-08

Sections

  1. 0Section 0
  2. XVIII — APPEALS AND REVISION
  3. 1Subs. by Act 8 of 2023, s. 151, for section 114 (w.e.f. 1-8-2023)
  4. XXI — MISCELLANEOUS
  5. 2Services by any court or Tribunal established under any law for the time being in force
  6. 3Cl (e) omitted by s. 157, ibid . (w.e.f. 1-10-2023)
  7. 4Services of funeral, burial, crematorium or mortuary including transportation of the deceased
  8. 5Sale of land and, subject to clause (b) of paragraph 5 of Schedule II, sale of building
  9. 6Composite supply
  10. 7Supply of goods from a place in the non-taxable territory to another place in the non-taxable territory without such goods entering into India
  11. 8(a) Supply of warehoused goods to any person before clearance for home consumption;
  12. 9Activity of apportionment of co-insurance premium by the lead insurer to the co-insurer for the insu
  13. 10Services by insurer to the reinsurer for which ceding commission or the reinsurance commission is de
  14. III — LEVY AND COLLECTION OF TAX
  15. 11Power to grant exemption from tax
  16. IV — TIME AND VALUE OF SUPPLY
  17. 12Time of supply of goods
  18. 13Time of supply of services
  19. 14Change in rate of tax in respect of supply of goods or services
  20. 15Value of taxable supply
  21. V — INPUT TAX CREDIT
  22. 16Eligibility and conditions for taking input tax credit
  23. 17Apportionment of credit and blocked credits
  24. 18Availability of credit in special circumstances
  25. 19Taking input tax credit in respect of inputs and capital goods sent for job work
  26. 21Manner of recovery of credit distributed in excess
  27. VI — REGISTRATION
  28. 22Persons liable for registration
  29. 23Persons not liable for registration
  30. 24Compulsory registration in certain cases
  31. 25Procedure for registration
  32. 26Deemed registration
  33. 27Special provisions relating to casual taxable person and non-resident taxable person
  34. 28Amendment of registration
  35. 29Cancellation[1] [or suspension] of registration
  36. 30Revocation of cancellation of registration
  37. VII — TAX INVOICE, CREDIT AND DEBIT NOTES
  38. 31Tax invoice
  39. 31AFacility of digital payment to recipient
  40. 32Prohibition of unauthorised collection of tax
  41. 33Amount of tax to be indicated in tax invoice and other documents
  42. 34Credit and debit notes
  43. VIII — ACCOUNTS AND RECORDS
  44. 35Accounts and other records
  45. 36Period of retention of accounts
  46. IX — RETURNS
  47. 37Furnishing details of outward supplies
  48. 38Communication of details of inward supplies input tax credit
  49. 39Furnishing of returns
  50. 40First return
  51. 41Availment of input tax credit
  52. 43[Matching, reversal and reclaim of reduction in output tax liability]
  53. 43A[Procedure for furnishing return and availing input tax credit]
  54. 45Final return
  55. 46Notice to return defaulters
  56. 47Levy of late fee
  57. 48Goods and services tax practitioners
  58. X — PAYMENT OF TAX
  59. 49Payment of tax, interest, penalty and other amounts
  60. 49AUtilisation of input tax credit subject to certain conditions
  61. 49BOrder of utilisation of input tax credit
  62. 50Interest on delayed payment of tax
  63. 51Tax deduction at source
  64. 52Collection of tax at source
  65. 53Transfer of input tax credit
  66. 53ATransfer of certain amounts
  67. XI — REFUNDS
  68. 54Refund of tax
  69. 55Refund in certain cases
  70. 56Interest on delayed refunds
  71. 57Consumer Welfare Fund
  72. 58Utilisation of Fund
  73. XII — ASSESSMENT
  74. 59Self-assessment
  75. 60Provisional assessment
  76. 61Scrutiny of returns
  77. 62Assessment of non-filers of returns
  78. 63Assessment of unregistered persons
  79. 64Summary assessment in certain special cases
  80. 65Audit by tax authorities
  81. 66Special audit
  82. XIV — INSPECTION, SEARCH, SEIZURE AND ARREST
  83. 67Power of inspection, search and seizure
  84. 68Inspection of goods in movement
  85. 69Power to arrest
  86. 70Power to summon persons to give evidence and produce documents
  87. 71Access to business premises
  88. 72Officers to assist proper officers
  89. XV — DEMANDS AND RECOVERY
  90. 73Determination of tax[1] [, pertaining to the period up to Financial Year 2023-24,] not paid or short
  91. 74Determination of tax[2] [, pertaining to the period up to Financial Year 2023-24,] not paid or short
  92. 76Tax collected but not paid to Government
  93. 77Tax wrongfully collected and paid to Central Government or State Government
  94. 78Initiation of recovery proceedings
  95. 79Recovery of tax
  96. 81Transfer of property to be void in certain cases
  97. 82Tax to be first charge on property
  98. 83Provisional attachment to protect revenue in certain cases
  99. 84Continuation and validation of certain recovery proceedings
  100. XVI — LIABILITY TO PAY IN CERTAIN CASES
  101. 85Liability in case of transfer of business
  102. 86Liability of agent and principal
  103. 87Liability in case of amalgamation or merger of companies
  104. 88Liability in case of company in liquidation
  105. 89Liability of directors of private company
  106. 90Liability of partners of firm to pay tax
  107. 91Liability of guardians, trustees, etc
  108. 92Liability of Court of Wards, etc
  109. 93Special provisions regarding liability to pay tax, interest or penalty in certain cases
  110. 94Liability in other cases
  111. XVII — ADVANCE RULING
  112. 95Definitions
  113. 96Authority for advance ruling
  114. 97Application for advance ruling
  115. 98Procedure on receipt of application
  116. 99Appellate Authority for advance ruling
  117. 100Appeal to Appellate Authority
  118. 101Orders of Appellate Authority
  119. 101AConstitution of National Appellate Authority for Advance Ruling
  120. 101BAppeal to National Appellate Authority
  121. 101COrder of National Appellate Authority
  122. 102Rectification of advance ruling
  123. 103Applicability of advance ruling
  124. 104Advance ruling to be void in certain circumstances
  125. XVIII — APPEALS AND REVISION
  126. 107Appeals to Appellate Authority
  127. 108Powers of Revisional Authority
  128. 111Procedure before Appellate Tribunal
  129. 112Appeals to Appellate Tribunal
  130. 113Orders of Appellate Tribunal
  131. 115Interest on refund of amount paid for admission of appeal
  132. 116Appearance by authorised representative
  133. 117Appeal to High Court
  134. 118Appeal to Supreme Court
  135. 119Sums due to be paid notwithstanding appeal, etc
  136. 120Appeal not to be filed in certain cases
  137. 121Non-appealable decisions and orders
  138. XIX — OFFENCES AND PENALTIES
  139. 122Penalty for certain offences
  140. 122APenalty for failure to register certain machines used in manufacture of goods as per special procedure
  141. 123Penalty for failure to furnish information return
  142. 124Fine for failure to furnish statistics
  143. 125General penalty
  144. 126General disciplines related to penalty
  145. 127Power to impose penalty in certain cases
  146. 128Power to waive penalty or fee or both
  147. 129Detention, seizure and release of goods and conveyances in transit
  148. 130Confiscation of goods or conveyances and levy of penalty
  149. 131Confiscation or penalty not to interfere with other punishments
  150. 132Punishment for certain offences
  151. 133Liability of officers and certain other persons
  152. 134Cognizance of offences
  153. 135Presumption of culpable mental state
  154. 136Relevancy of statements under certain circumstances
  155. 137Offences by companies
  156. 138Compounding of offences
  157. XX — TRANSITIONAL PROVISIONS
  158. 139Migration of existing taxpayers
  159. 140Transitional arrangements for input tax credit
  160. 141Transitional provisions relating to job work
  161. 142Miscellaneous transitional provisions
  162. XXI — MISCELLANEOUS
  163. 143Job work procedure
  164. 144Presumption as to documents in certain cases
  165. 145Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence
  166. 146Common Portal
  167. 147Deemed exports
  168. 148Special procedure for certain processes
  169. 149Goods and services tax compliance rating
  170. 150Obligation to furnish information return
  171. 151Power to call for information
  172. 152Bar on disclosure of information
  173. 153Taking assistance from an expert
  174. 154Power to take samples
  175. 155Burden of proof
  176. 156Persons deemed to be public servants
  177. 157Protection of action taken under this Act
  178. 158AConsent based sharing of information furnished by taxable person
  179. 159Publication of information in respect of persons in certain cases
  180. 160Assessment proceedings, etc., not to be invalid on certain grounds
  181. 161Rectification of errors apparent on the face of record
  182. 162Bar on jurisdiction of civil courts
  183. 163Levy of fee
  184. 164Power of Government to make rules
  185. 165Power to make regulations
  186. 166Laying of rules, regulations and notifications
  187. 167Delegation of powers
  188. 168Power to issue instructions or directions
  189. 169Service of notice in certain circumstances
  190. 170Rounding off of tax, etc
  191. 171Anti-profiteering measure
  192. 172Removal of difficulties
  193. 173Amendment of Act 32 of 1994
  194. 174Repeal and saving