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CGST Act 2017 – Complete Knowledge Portal | Yours Tax Consultant

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

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