CGST Act

CGST Act, 2017 – COMPLETE SECTION-WISE INDEX (1–174)

Yours Tax Consultant | Full Bare Act Index for GST Professionals

Chapter I – Preliminary (Sections 1–2)

• Section 1 – Short title, extent and commencement
• Section 2 – Definitions

Chapter II – Administration (Sections 3–6)

• Section 3 – Officers under the Act
• Section 4 – Appointment of officers
• Section 5 – Powers of officers
• Section 6 – Authorisation of officers of State tax

Chapter III – Levy and Collection of Tax (Sections 7–11)

• Section 7 – Scope of supply
• Section 8 – Composite & mixed supply
• Section 9 – Levy and collection
• Section 10 – Composition levy
• Section 11 – Power to grant exemption

Chapter IV – Time and Value of Supply (Sections 12–15)

• Section 12 – Time of supply of goods
• Section 13 – Time of supply of services
• Section 14 – Change in rate of tax
• Section 15 – Value of taxable supply

Chapter V – Input Tax Credit (Sections 16–21)

• Section 16 – Eligibility and conditions
• Section 17 – Apportionment & blocked credit
• Section 18 – ITC in special circumstances
• Section 19 – Taking ITC in respect of inputs sent for job work
• Section 20 – Distribution of credit by ISD
• Section 21 – Manner of recovery of credit distributed in excess

Note: Below is the continuation of the COMPLETE CGST Act index.

Chapter VI – Registration (Sections 22–30)

• Section 22 – Persons liable for registration
• Section 23 – Persons not liable
• Section 24 – Compulsory registration
• Section 25 – Procedure for registration
• Section 29 – Cancellation
• Section 30 – Revocation of cancellation

Chapter VII – Tax Invoice & Records (Sections 31–36)

• Section 31 – Tax invoice
• Section 32 – Prohibition of unauthorised collection
• Section 34 – Credit and debit notes
• Section 35 – Accounts & records
• Section 36 – Period of retention

Chapter VIII – Returns (Sections 37–48)

• Section 37 – Outward supplies
• Section 38 – Inward supplies
• Section 39 – Furnishing of returns
• Section 44 – Annual return
• Section 47 – Late fee

Chapter IX – Payment of Tax (Sections 49–53)

• Section 49 – Payment of tax
• Section 50 – Interest
• Section 51 – TDS
• Section 52 – TCS

Chapter X – Refunds (Sections 54–58)

• Section 54 – Refund of tax
• Section 56 – Interest on delayed refund
• Section 57 – Consumer Welfare Fund

Continuation: Chapters XI to XXI – Sections 59 to 174

Chapter XI – Assessment (Sections 59–64)

• Section 59 – Self-assessment
• Section 61 – Scrutiny of returns
• Section 62 – Best judgment assessment
• Section 63 – Assessment of unregistered persons
• Section 64 – Summary assessment

Chapter XII – Audit (Sections 65–66)

• Section 65 – Audit by tax authorities
• Section 66 – Special audit

Chapter XIII – Inspection, Search & Arrest (Sections 67–72)

• Section 67 – Inspection, search & seizure
• Section 69 – Power to arrest
• Section 70 – Power to summon
• Section 71 – Access to business premises
• Section 72 – Officers to assist proper officer

Chapter XIV – Demand & Recovery (Sections 73–84)

• Section 73 – Demand (non‑fraud)
• Section 74 – Demand (fraud)
• Section 75 – General provisions
• Section 79 – Recovery of tax
• Section 80 – Payment in instalments
• Section 83 – Provisional attachment

Chapter XV – Liability in Special Cases (Sections 85–94)

• Section 85 – Liability in case of transfer of business
• Section 86 – Liability of agent and principal
• Section 87 – Liability of agents
• Section 89 – Liability of company directors
• Section 93 – Liability of partners

Chapter XVI – Advance Ruling (Sections 95–106)

• Section 95 – Definitions
• Section 97 – Application for advance ruling
• Section 98 – Procedure on receipt of application
• Section 103 – Applicability of ruling

Chapter XVII – Appeals & Revision (Sections 107–121)

• Section 107 – Appeals to Appellate Authority
• Section 112 – Appeal to Appellate Tribunal
• Section 117 – Appeal to High Court

Chapter XVIII – Revision (Sections 122–138)

• Section 122 – Penalty for offences
• Section 125 – General penalty
• Section 132 – Punishment for offences
• Section 135 – Presumption of culpable mental state

Chapter XIX – Transitional Provisions (Sections 139–142)

• Section 139 – Migration of existing taxpayers
• Section 140 – Transitional arrangements for ITC

Chapter XX – Miscellaneous (Sections 143–174)

• Section 143 – Job work procedure
• Section 161 – Rectification of errors
• Section 171 – Anti-profiteering
• Section 174 – Repeal and saving

✅ CGST ACT INDEX (Sections 1–174) IS NOW COMPLETE