Statutory Provision 1. Short title, extent and commencement (1) This Act may be called the Central Goods and Services Tax Act, 2017. (2) It extends to the whole of India except the State of Jammu and Kashmir. (3) It shall come into force on such date

Statutory Provision 3. OFFICERS UNDER THIS ACT The Government shall, by notification, appoint the following classes of officers for the purposes of this Act, namely: –– (a) Principal Chief Commissioners of Central Tax or Principal Directors General o

Sections 7. Scope of supply 8. Tax liability on composite and mixed supplies 9. Levy and collection 10. Composition levy 11. Power to grant exemption from tax Rules 3. Intimation for composition levy 4. Effective date for composition levy 5. Conditio

Sections 12. Time of supply of goods 13. Time of supply of services 14. Change in rate of tax in respect of supply of goods or services Rule 47. Time limit for issuing tax invoice

15. Value of taxable supply Rules 27. Value of supply of goods or services where the consideration is not wholly in money 28. Value of supply of goods or services or both between distinct or related persons, other than

Sections 16. Eligibility and conditions for taking input tax credit. 17. Apportionment of credit and blocked credits. 18. Availability of credit in special circumstances. 19. Taking input tax credit in respect of inputs and capital goods sent for job

23. Revocation of cancellation of registration 24. Migration of persons registered under the existing law 25. Physical verification of business premises in certain cases 26. Method of authentication

31. Tax Invoice 31A. Facility of digital payment to recipient 32. Prohibition of unauthorized collection of tax 33. Amount of tax to be indicated in tax invoice and other documents 34. Credit and debit notes

Sections 35. Accounts and other records 36. Period of retention of accounts Rules 56. Maintenance of accounts by registered persons 57. Generation and maintenance of electronic records 58. Records to be maintained by owner or operator of godown or wa

Sections 37. Furnishing details of outward supplies 38. Furnishing details of inward supplies 39. Furnishing of returns 40. First return 41. Claim of input tax credit and provisional acceptance thereof 42. Matching, reversal and reclaim of input tax

Sections 49. Payment of tax, interest, penalty and other amounts 49A. Utilisation of input tax credit subject to certain conditions. 49B. Order of utilisation of input tax credit. 50. Interest on delayed payment of tax 51. Tax deduction at source 52.

Sections 54. Refund of tax 55. Refund in certain cases 56. Interest on delayed refunds 57. Consumer Welfare Fund 58. Utilisation of Fund

Sections 59. Self-assessment 60. Provisional assessment 61. Scrutiny of returns 62. Assessment of non-filers of returns 63. Assessment of unregistered persons 64. Summary assessment in certain special cases