Knowledge Bank
Central Goods and Services Tax Act, 2017
Browse 187 published section guides in chapter order. Search by section number or topic to find the provision you need.
Official source checked as of 11 June 2026. Read the official Act.
Chapter I - Preliminary
Chapter II - Administration
Chapter III - Levy and collection of tax
Chapter IV - Time and value of supply
Chapter V - Input tax credit
- Section 16Eligibility and conditions for taking input tax credit
- Section 17Apportionment of credit and blocked credits
- Section 18Availability of credit in special circumstances
- Section 19Taking input tax credit in respect of inputs and capital goods sent for job work
- Section 20Manner of distribution of credit by Input Service Distributor
- Section 21Manner of recovery of credit distributed in excess
Chapter VI - Registration
- Section 22Persons liable for registration
- Section 23Persons not liable for registration
- Section 24Compulsory registration in certain cases
- Section 25Procedure for registration
- Section 26Deemed registration
- Section 27Special provisions relating to casual taxable person and non-resident taxable person
- Section 28Amendment of registration
- Section 29Cancellation or suspension of registration
- Section 30Revocation of cancellation of registration
Chapter VII - Tax invoice, credit and debit notes
Chapter VIII - Accounts and records
Chapter IX - Returns
- Section 37Furnishing details of outward supplies
- Section 38Communication of details of inward supplies and input tax credit
- Section 39Furnishing of returns
- Section 40First return
- Section 41Availment of input tax credit
- Section 44Annual return
- Section 45Final return
- Section 46Notice to return defaulters
- Section 47Levy of late fee
- Section 48Goods and services tax practitioners
Chapter X - Payment of tax
- Section 49Payment of tax, interest, penalty and other amounts
- Section 49AUtilisation of input tax credit subject to certain conditions
- Section 49BOrder of utilisation of input tax credit
- Section 50Interest on delayed payment of tax
- Section 51Tax deduction at source
- Section 52Collection of tax at source
- Section 53Transfer of input tax credit
- Section 53ATransfer of certain amounts
Chapter XI - Refunds
Chapter XII - Assessment
Chapter XIII - Audit
Chapter XIV - Inspection, search, seizure and arrest
Chapter XV - Demands and recovery
- Section 73Determination of tax for periods up to FY 2023-24 without fraud
- Section 74Determination of tax for periods up to FY 2023-24 with fraud
- Section 74ADetermination of tax for FY 2024-25 onward
- Section 75General provisions relating to determination of tax
- Section 76Tax collected but not paid to Government
- Section 77Tax wrongfully collected and paid to Central or State Government
- Section 78Initiation of recovery proceedings
- Section 79Recovery of tax
- Section 80Payment of tax and other amount in instalments
- Section 81Transfer of property to be void in certain cases
- Section 82Tax to be first charge on property
- Section 83Provisional attachment to protect revenue in certain cases
- Section 84Continuation and validation of certain recovery proceedings
Chapter XVI - Liability to pay in certain cases
- Section 85Liability in case of transfer of business
- Section 86Liability of agent and principal
- Section 87Liability in case of amalgamation or merger of companies
- Section 88Liability in case of company in liquidation
- Section 89Liability of directors of private company
- Section 90Liability of partners of firm to pay tax
- Section 91Liability of guardians, trustees, etc.
- Section 92Liability of Court of Wards, etc.
- Section 93Special provisions regarding liability in certain cases
- Section 94Liability in other cases
Chapter XVII - Advance ruling
- Section 95Definitions for advance ruling
- Section 96Authority for advance ruling
- Section 97Application for advance ruling
- Section 98Procedure on receipt of application
- Section 99Appellate Authority for advance ruling
- Section 100Appeal to Appellate Authority
- Section 101Orders of Appellate Authority
- Section 101ANational Appellate Authority for Advance Ruling
- Section 101BAppeal against conflicting advance rulings
- Section 101COrder on conflicting advance rulings
- Section 102Rectification of advance ruling
- Section 103Applicability of advance ruling
- Section 104Advance ruling to be void in certain circumstances
- Section 105Powers of advance-ruling authorities
- Section 106Procedure of advance-ruling authorities
Chapter XVIII - Appeals and revision
- Section 107Appeals to Appellate Authority
- Section 108Powers of Revisional Authority
- Section 109Constitution of Appellate Tribunal and Benches
- Section 110President and Members of Appellate Tribunal: qualification, appointment and service
- Section 111Procedure before Appellate Tribunal
- Section 112Appeals to Appellate Tribunal
- Section 113Orders of Appellate Tribunal
- Section 114Financial and administrative powers of President
- Section 115Interest on refund of appeal deposit
- Section 116Appearance by authorised representative
- Section 117Appeal to High Court
- Section 118Appeal to Supreme Court
- Section 119Sums due to be paid notwithstanding appeal
- Section 120Appeal not to be filed in certain cases
- Section 121Non-appealable decisions and orders
Chapter XIX - Offences and penalties
- Section 122Penalty for certain offences
- Section 122APenalty for failure to register certain machines
- Section 122BPenalty for failure to comply with track and trace mechanism
- Section 123Penalty for failure to furnish information return
- Section 124Fine for failure to furnish statistics
- Section 125General penalty
- Section 126General disciplines related to penalty
- Section 127Power to impose penalty in certain cases
- Section 128Power to waive penalty or fee or both
- Section 128AWaiver of interest or penalty for certain section 73 demands
- Section 129Detention, seizure and release of goods in transit
- Section 130Confiscation of goods or conveyances and penalty
- Section 131Confiscation or penalty not to interfere with other punishments
- Section 132Punishment for certain offences
- Section 133Liability of officers and certain other persons
- Section 134Cognizance of offences
- Section 135Presumption of culpable mental state
- Section 136Relevancy of statements under certain circumstances
- Section 137Offences by companies
- Section 138Compounding of offences
Chapter XX - Transitional provisions
Chapter XXI - Miscellaneous
- Section 143Job work procedure
- Section 144Presumption as to documents in certain cases
- Section 145Admissibility of electronic records
- Section 146Common Portal
- Section 147Deemed exports
- Section 148Special procedure for certain processes
- Section 148ATrack and trace mechanism for certain goods
- Section 149GST compliance rating
- Section 150Obligation to furnish information return
- Section 151Power to call for information
- Section 152Bar on disclosure of information
- Section 153Taking assistance from an expert
- Section 154Power to take samples
- Section 155Burden of proof
- Section 156Persons deemed to be public servants
- Section 157Protection of action taken under this Act
- Section 158Disclosure of information by a public servant
- Section 158AConsent-based sharing of taxpayer information
- Section 159Publication of information in certain cases
- Section 160Proceedings not invalid for certain defects
- Section 161Rectification of errors apparent on record
- Section 162Bar on jurisdiction of civil courts
- Section 163Levy of fee for copy of order or document
- Section 164Power of Government to make rules
- Section 165Power to make regulations
- Section 166Laying of rules, regulations and notifications
- Section 167Delegation of powers
- Section 168Power to issue instructions or directions
- Section 168APower to extend time in special circumstances
- Section 169Service of notice in certain circumstances
- Section 170Rounding off of tax, etc.
- Section 171Anti-profiteering measure
- Section 172Removal of difficulties
- Section 173Amendment of Act 32 of 1994
- Section 174Repeal and saving
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