CGST Act 2017: Updated Chapters, Sections and Schedules

The Central Goods and Services Tax Act, 2017 (Act No. 12 of 2017) provides the principal statutory framework for levy and collection of central GST on intra-State supplies in India. This page provides a chapter-wise and section-wise navigation index to the Act.

Act No. 12 of 2017 Enacted: 12 April 2017 Ministry of Finance Updated through Finance Act, 2026

Current-law update: The section arrangement below is aligned with the official India Code consolidation of the CGST Act available as on 11 June 2026. Newly inserted provisions are identified separately. Sections 42, 43 and 43A are shown as omitted in the current statutory arrangement.

Chapter IPreliminary

Chapter IIAdministration

Chapter IIILevy And Collection Of Tax

Section 7: Scope of supply
Section 8: Tax liability on composite and mixed supplies
Section 9: Levy and collection
Section 10: Composition levy
Section 11: Power to grant exemption from tax
Section 11A: Power not to recover Goods and Services Tax not levied or short-levied as a result of general practiceCurrent Act

Chapter IVTime And Value Of Supply

Chapter VInput Tax Credit

Chapter VIRegistration

Chapter VIITax Invoice, Credit And Debit Notes

Section 31: Tax invoice
Section 31A: Facility of digital payment to recipientCurrent Act
Section 32: Prohibition of unauthorised collection of tax
Section 33: Amount of tax to be indicated in tax invoice and other documents
Section 34: Credit and debit notes

Chapter VIIIAccounts And Records

Chapter IXReturns

Section 37: Furnishing details of outward supplies
Section 38: Communication of details of inward supplies and input tax credit
Section 39: Furnishing of returns
Section 40: First return
Section 41: Availment of input tax credit
Section 42: [Omitted]Omitted
Section 43: [Omitted]Omitted
Section 43A: [Omitted]Omitted
Section 44: Annual return
Section 45: Final return
Section 46: Notice to return defaulters
Section 47: Levy of late fee
Section 48: Goods and services tax practitioners

Chapter XPayment Of Tax

Section 49: Payment of tax, interest, penalty and other amounts
Section 49A: Utilisation of input tax credit subject to certain conditionsCurrent Act
Section 49B: Order of utilisation of input tax creditCurrent Act
Section 50: Interest on delayed payment of tax
Section 51: Tax deductions at source
Section 52: Collection of tax at source
Section 53: Transfer of input tax credit
Section 53A: Transfer of certain amountsCurrent Act

Chapter XIRefunds

Chapter XIIAssessment

Chapter XIIIAudit

Chapter XIVInspection, Search, Seizure And Arrest

Chapter XVDemands And Recovery

Section 73: Determination of tax, pertaining to the period up to Financial Year 2023-24, not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful-misstatement or suppression of facts
Section 74: Determination of tax, pertaining to the period up to Financial Year 2023-24, not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilful-misstatement or suppression of facts
Section 74A: Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason pertaining to Financial Year 2024-25 onwardCurrent Act
Section 75: General provisions relating to determination of tax
Section 76: Tax collected but not paid to Government
Section 77: Tax wrongfully collected and paid to Central Government or State Government
Section 78: Initiation of recovery proceedings
Section 79: Recovery of tax
Section 80: Payment of tax and other amount in instalments
Section 81: Transfer of property to be void in certain cases
Section 82: Tax to be first charge on property
Section 83: Provisional attachment to protect revenue in certain cases
Section 84: Continuation and validation of certain recovery proceedings

Chapter XVILiability To Pay In Certain Cases

Chapter XVIIAdvance Ruling

Section 95: Definitions
Section 96: Authority for advance ruling
Section 97: Application for advance ruling
Section 98: Procedure on receipt of application
Section 99: Appellate Authority for Advance Ruling
Section 100: Appeal to Appellate Authority
Section 101: Orders of Appellate Authority
Section 101A: Constitution of National Appellate Authority for Advance RulingCurrent Act
Section 101B: Appeal to National Appellate AuthorityCurrent Act
Section 101C: Order of National Appellate AuthorityCurrent Act
Section 102: Rectification of advance ruling
Section 103: Applicability of advance ruling
Section 104: Advance ruling to be void in certain circumstances
Section 105: Powers of Authority, Appellate Authority and National Appellate Authority
Section 106: Procedure of Authority, Appellate Authority and National Appellate Authority

Chapter XVIIIAppeals And Revision

Chapter XIXOffences And Penalties

Section 122: Penalty for certain offences
Section 122A: Penalty for failure to register certain machines used in manufacture of goods as per special procedureCurrent Act
Section 122B: Penalty for failure to comply with track and trace mechanismCurrent Act
Section 123: Penalty for failure to furnish information return
Section 124: Fine for failure to furnish statistics
Section 125: General penalty
Section 126: General disciplines related to penalty
Section 127: Power to impose penalty in certain cases
Section 128: Power to waive penalty or fee or both
Section 128A: Waiver of interest or penalty or both relating to demands raised under section 73, for certain tax periodsCurrent Act
Section 129: Detention, seizure and release of goods and conveyances in transit
Section 130: Confiscation of goods or conveyances and levy of penalty
Section 131: Confiscation or penalty not to interfere with other punishments
Section 132: Punishment for certain offences
Section 133: Liability of officers and certain other persons
Section 134: Cognizance of offences
Section 135: Presumption of culpable mental state
Section 136: Relevancy of statements under certain circumstances
Section 137: Offences by companies
Section 138: Compounding of offences

Chapter XXTransitional Provisions

Chapter XXIMiscellaneous

Section 143: Job work procedure
Section 144: Presumption as to documents in certain cases
Section 145: Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence
Section 146: Common Portal
Section 147: Deemed exports
Section 148: Special procedure for certain processes
Section 148A: Track and trace mechanism for certain goodsCurrent Act
Section 149: Goods and services tax compliance rating
Section 150: Obligation to furnish information return
Section 151: Power to call for information
Section 152: Bar on disclosure of information
Section 153: Taking assistance from an expert
Section 154: Power to take samples
Section 155: Burden of proof
Section 156: Persons deemed to be public servants
Section 157: Protection of action taken under this Act
Section 158: Disclosure of information by a public servant
Section 158A: Consent based sharing of information furnished by taxable personCurrent Act
Section 159: Publication of information in respect of persons in certain cases
Section 160: Assessment proceedings, etc., not to be invalid on certain grounds
Section 161: Rectification of errors apparent on the face of record
Section 162: Bar on jurisdiction of civil courts
Section 163: Levy of fee
Section 164: Power of Government to make rules
Section 165: Power to make regulations
Section 166: Laying of rules, regulations and notifications
Section 167: Delegation of powers
Section 168: Power to issue instructions or directions
Section 168A: Power of Government to extend time limit in special circumstancesCurrent Act
Section 169: Service of notice in certain circumstances
Section 170: Rounding off of tax, etc.
Section 171: Anti-profiteering measure
Section 172: Removal of difficulties
Section 173: Amendment of Act 32 of 1994
Section 174: Repeal and saving

SchedulesSchedules to the CGST Act

Important: A section-page hyperlink is retained only where the uploaded webpage already contained that internal AapTaxLaw section URL. Newly inserted provisions are listed from the current official statutory arrangement without inventing new internal page addresses. For authoritative wording and commencement status of amendments, use the official India Code and CBIC resources in the sidebar.