All Sections of Central Goods and Services Tax (CGST) Act, 2017-2024

Download or print all sections from section 1 to 174 of Central Goods and Services Tax Act, 2017 in PDF. List of all sections of CGST Act 2017.

GST All Sections Updated 2024: Download or print all sections from section 1 to 174 of Central Goods and Services Tax (CGST) Act, 2017 in PDF. List of all sections of CGST Act 2017-2023.

Many requests had been received from our AUBSP visitors to provide list of all sections of the Central Goods and Services Tax (CGST) Act, 2017. Accordingly, you may find hereunder, all updated sections of CGST Act 2017 as amended from time to time in PDF format.

There are twenty-one Chapters containing 174 sections under the Central Goods and Services Tax (CGST) Act, 2017. If you want to get detail knowledge about CGST sections, you may click the respective section number for the same.

I have discussed all sections of CGST in separate article and provides note for practice and for coming professional (CA/CS/CMA) examinations.

Download All Sections of CGST Act 2017

CHAPTER I PRELIMINARY

GST Section 1 – Short Title, extent and commencement

GST Section 2 – Definitions

CHAPTER II ADMINISTRATION

GST Section 3 – Officers under GST Act.

GST Section 4 – Appointment of officers.

GST Section 5 – Powers of officers under GST

GST Section 6 – Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances

CHAPTER III LEVY AND COLLECTION OF TAX

GST Section 7 – Scope of supply under GST Regime

GST Section 8 – Tax liability on composite and mixed supplies

GST Section 9 – Levy and collection.

GST Section 10 – Composition levy

GST Section 11 – Power to grant Exemption

CHAPTER IV TIME AND VALUE OF SUPPLY

GST Section 12 – Time of Supply of Goods

GST Section 13 – Time of Supply of Services

GST Section 14 – Change in rate of tax in respect of supply of goods or services

GST Section 15 – Value of Taxable Supply

CHAPTER V INPUT TAX CREDIT

GST Section 16 – Eligibility and conditions for taking input tax credit

GST Section 17 – Apportionment of credit and blocked credits

GST Section 18 – Availability of credit in special circumstances

GST Section 19 – Taking input tax credit in respect of inputs and capital goods sent for job work.

GST Section 20 -Manner of distribution of credit by Input Service Distributor

GST Section 21 – Manner of recovery of credit distributed in excess

CHAPTER VI REGISTRATION

GST Section 22 – Persons liable for registration

GST Section 23 – Persons not liable for registration.

GST Section 24 – Compulsory registration in certain cases.

GST Section 25 – Procedure for registration.

GST Section 26 – Deemed registration

GST Section 27 – Special provisions relating to casual taxable person and non-resident taxable person.

GST Section 28 – Amendment of registration.

GST Section 29 – Cancellation of registration.

GST Section 30 – Revocation of cancellation of registration.

CHAPTER VII TAX INVOICE, CREDIT AND DEBIT NOTES

GST Section 31 – Tax invoice.

GST Section 32 – Prohibition of unauthorised collection of tax.

GST Section 33 – Amount of tax to be indicated in tax invoice and other documents.

GST Section 34 – Credit and debit notes.

CHAPTER VIII ACCOUNTS AND RECORDS

GST Section 35 – Accounts and other records.

GST Section 36 – Period of retention of accounts.

CHAPTER IX RETURNS

GST Section 37 – Furnishing details of outward supplies.

GST Section 38 – Furnishing details of inward supplies.

GST Section 39 – Furnishing of returns.

GST Section 40 – First return.

GST Section 41 – Claim of input tax credit and provisional acceptance thereof.

GST Section 42 – Matching, reversal and reclaim of input tax credit.

GST Section 43 – Matching, reversal and reclaim of reduction in output tax liability

GST Section 44 – Annual return

GST Section 45 – Final return.

GST Section 46 – Notice to return defaulters

GST Section 47 – Levy of late fee.

GST Section 48 – Goods and services tax practitioners.

CHAPTER X PAYMENT OF TAX

GST Section 49 – Payment of tax, interest, penalty and other amounts.

Section 49A – Utilisation of input tax credit subject to certain conditions

Section 49B – Order of utilisation of input tax credit

GST Section 50 – Interest on delayed payment of tax.

GST Section 51 – Tax deduction at source.

GST Section 52 – Collection of tax at source

GST Section 53 – Transfer of input tax credit.

Section 53A – Transfer of certain amounts

CHAPTER XI REFUNDS

GST Section 54 – Refund of tax.

GST Section 55 – Refund in certain cases

GST Section 56 – Interest on delayed refunds.

GST Section 57 – Consumer Welfare Fund

GST Section 58 – Utilisation of Fund.

CHAPTER XII ASSESSMENT

GST Section 59 – Self assessment.

GST Section 60 – Provisional assessment.

GST Section 61 – Scrutiny of returns.

GST Section 62 – Assessment of non-filers of returns.

GST Section 63 – Assessment of unregistered persons.

GST Section 64 – Summary assessment in certain special cases.

CHAPTER XIII AUDIT

GST Section 65 – Audit by tax authorities.

GST Section 66 – Special audit.

CHAPTER XIV INSPECTION, SEARCH, SEIZURE AND ARREST

GST Section 67 – Power of inspection, search and seizure.

GST Section 68 – Inspection of goods in movement.

GST Section 69 – Power to arrest.

GST Section 70 – Power to summon persons to give evidence and produce documents.

GST Section 71 – Access to business premises

GST Section 72 – Officers to assist proper officers.

CHAPTER XV DEMANDS AND RECOVERY

GST Section 73 – Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any willful-misstatement or suppression of facts.

GST Section 74 – Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any willful-misstatement or suppression of facts.

GST Section 75 – General provisions relating to determination of tax.

GST Section 76 – Tax collected but not paid to Government.

GST Section 77 – Tax wrongfully collected and paid to Central Government or State Government.

GST Section 78 – Initiation of recovery proceedings.

GST Section 79 – Recovery of tax.

GST Section 80 – Payment of tax and other amount in instalments

GST Section 81 – Transfer of property to be void in certain cases.

GST Section 82 – Tax to be first charge on property.

GST Section 83 – Provisional attachment to protect revenue in certain cases.

GST Section 84 – Continuation and validation of certain recovery proceedings.

CHAPTER XVI LIABILITY TO PAY IN CERTAIN CASES

GST Section 85 – Liability in case of transfer of business.

GST Section 86 – Liability of agent and principal

GST Section 87 – Liability in case of amalgamation or merger of companies

GST Section 88 – Liability in case of company in liquidation.

GST Section 89 – Liability of directors of private company

GST Section 90 – Liability of partners of firm to pay tax.

GST Section 91 – Liability of guardians, trustees, etc.

GST Section 92 – Liability of Court of Wards, etc.

GST Section 93 – Special provisions regarding liability to pay tax, interest or penalty in certain cases.

GST Section 94 – Liability in other cases.

CHAPTER XVII ADVANCE RULING

GST Section 95 – Definitions of Advance Ruling

GST Section 96 – Authority for advance ruling.

GST Section 97 – Application for advance ruling

GST Section 98 – Procedure on receipt of application

GST Section 99 – Appellate Authority for Advance Ruling

GST Section 100 – Appeal to Appellate Authority

GST Section 101 – Orders of Appellate Authority

Section 101A: Constitution of National Appellate Authority for Advance Ruling
Section 101B: Appeal to National Appellate Authority
Section 101C: Order of National Appellate Authority

GST Section 102 – Rectification of advance ruling.

GST Section 103 – Applicability of advance ruling.

GST Section 104 – Advance ruling to be void in certain circumstances.

GST Section 105 – Powers of Authority and Appellate Authority

GST Section 106 – Procedure of Authority and Appellate Authority

CHAPTER XVIII APPEALS AND REVISION

GST Section 107 – Appeals to Appellate Authority.

GST Section 108 – Powers of Revisional Authority.

GST Section 109 – Constitution of Appellate Tribunal and Benches thereof.

GST Section 110 – President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc.

GST Section 111 – Procedure before Appellate Tribunal.

GST Section 112 – Appeals to Appellate Tribunal.

GST Section 113 – Orders of Appellate Tribunal.

GST Section 114 – Financial and administrative powers of President.

GST Section 115 – Interest on refund of amount paid for admission of appeal.

GST Section 116 – Appearance by authorised representative.

GST Section 117 – Appeal to High Court

GST Section 118 – Appeal to Supreme Court.

GST Section 119 – Sums due to be paid notwithstanding appeal, etc.

GST Section 120 – Appeal not to be filed in certain cases.

GST Section 121 – Non-appealable decisions and orders.

CHAPTER XIX OFFENCES AND PENALTIES

GST Section 122 – Penalty for certain offences.

GST Section 123 – Penalty for failure to furnish information return.

GST Section 124 – Fine for failure to furnish statistics.

GST Section 125 – General penalty.

GST Section 126 – General disciplines related to penalty.

GST Section 127 – Power to impose penalty in certain cases.

GST Section 128 – Power to waive penalty or fee or both

GST Section 129 – Detention, seizure and release of goods and conveyances in transit.

GST Section 130 – Confiscation of goods or conveyances and levy of penalty

GST Section 131 –  Confiscation or penalty not to interfere with other punishments

GST Section 132 – Punishment for certain offences.

GST Section 133 – Liability of officers and certain other persons.

GST Section 134 – Cognizance of offences.

GST Section 135 – Presumption of culpable mental state.

GST Section 136 – Relevancy of statements under certain circumstances.

GST Section 137 – Offences by companies.

GST Section 138 – Compounding of offences.

CHAPTER XX TRANSITIONAL PROVISIONS

GST Section 139 – Migration of existing taxpayers.

GST Section 140 – Transitional arrangements for input tax credit.

GST Section 141 – Transitional provisions relating to job work.

GST Section 142 – Miscellaneous transitional provisions.

CHAPTER XXI MISCELLANEOUS

GST Section 143 – Job work procedure.

GST Section 144 – Presumption as to documents in certain cases.

GST Section 145 – Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence.

GST Section 146 – Common Portal.

GST Section 147 – Deemed exports.

GST Section 148 – Special procedure for certain processes.

GST Section 149 – Goods and services tax compliance rating

GST Section 150 – Obligation to furnish information return.

GST Section 151 – Power to collect statistics.

GST Section 152 -Bar on disclosure of information

GST Section 153 – Taking assistance from an expert.

GST Section 154 – Power to take samples.

GST Section 155 – Burden of proof.

GST Section 156 – Persons deemed to be public servants.

GST Section 157 – Protection of action taken under this Act

GST Section 158 –Disclosure of information by a public servant.

GST Section 159 – Publication of information in respect of persons in certain cases.

GST Section 160 – Assessment proceedings, etc., not to be invalid on certain grounds.

GST Section 161 – Rectification of errors apparent on the face of record.

GST Section 162 – Bar on jurisdiction of civil courts

GST Section 163 – Levy of fee.

GST Section 164 – Power of Government to make rules

GST Section 165 – Power to make regulations.

GST Section 166 – Laying of rules, regulations and notifications.

GST Section 167 – Delegation of powers.

GST Section 168 – Power to issue instructions or directions.

Section 168A: Power of Government to extend time limit in special circumstances

GST Section 169 – Service of notice in certain circumstances.

GST Section 170 – Rounding off of tax, etc.

GST Section 171 – Antiprofiteering measure.

GST Section 172 – Removal of difficulties.

GST Section 173 – Amendment of Act 32 of 1994.

GST Section 174 – Repeal and saving


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