SGST – Chhattisgarh

• OFFICIAL GAZETTE

  THE CHHATTISGARH GOODS AND SERVICES TAX ACT, 2OI7 (No. 7 of 2017)

• Section 1

  Short title, extent and commencement

• Section 2

  Definitions

• Section 3

  Officers under this Act

• Section 4

  Appointment of officers

• Section 5

  Powers of officers

• Section 6

  Authorisation of officers of Central tax as proper officer in certain circumstan...

• 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 12

  Time of supply of goods

• Section 13

  Time of supply of services

• Section 14

  Change in rate of tax in respect of supply of goods or services

• Section 15

  Value of taxable supply

• Section 16

  Eligibility and conditions for taking input tax credit

• Section 17

  Apportionment of credit and blocked credits

• Section 18

  Availability of credit in Special circumstances

• Section 19

  Taking input tax credit in respect of inputs and capital goods sent for job work

• Section 20

  Manner of distribution of credit by Input Service Distributor

• Section 21

  Manner of recovery of credit distributed in excess

• Section 22

  Persons liable for registration

• Section 23

  Persons not liable for registration

• Section 24

  Compulsory registration in certain cases

• Section 25

  Procedure for registration

• Section 26

  Deemed registration

• Section 27

  Special provisions relating to casual taxable person and non-resident taxable pe...

• Section 28

  Amendment of registration

• Section 29

  Cancellation of registration

• Section 30

  Revocation of cancellation of registration

• Section 31

  Tax invoice

• Section 32

  Prohibition of unauthorized collection of tax

• Section 33

  Amount of tax to be indicated in tax invoice and other documents

• Section 34

  Credit and debit notes

• Section 35

  Accounts and other records

• Section 36

  Period of retention of accounts

• Section 37

  Furnishing details of outward supplies

• Section 38

  Furnishing details of Inward supplies

• Section 39

  Furnishing of returns

• Section 40

  First return

• Section 41

  Claim of input tax credit and provisional Acceptance thereof

• Section 42

  Matching, reversal and reclaim of input tax credit

• Section 43

  Matching, reversal and reclaim of reduction in output tax liability

• 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

• Section 49

  Payment of tax, interest, penalty and other amounts

• Section 50

  Interest on delayed payment of tax

• Section 51

  Tax deduction at source

• Section 52

  Collection of tax at source

• Section 53

  Transfer of input tax credit

• Section 54

  Refund of tax

• Section 59

  Self-assessment

• Section 60

  Provisional assessment

• Section 61

  Scrutiny of returns

• Section 62

  Assessment of non-filers of returns

• Section 63

  Assessment of unregistered persons

• Section 68

  Inspection of goods in movement

• Section 69

  Power to arrest

• Section 70

  Power to summon persons to give evidence and produce documents

• Section 71

  Access to business premises

• Section 72

  Officers to assist proper officers

• Section 73

  Determination of tax not paid or short paid or erroneously refunded or input tax...

• Section 74

  Determination of tax not paid or short paid or erroneously refunded or input tax...

• 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

• Section 85

  Liability in case of transfer of business

• Section 86

  Liability of agent and principal

• Section 87

  Liability in case of amalgamation or merger of companies

• Section 88

  Liability in case of company in liquidation

• Section 89

  Liability of directors of private company

• Section 90

  Liability of partners of firm to pay tax

• Section 91

  Liability of guardians, trustees, etc

• Section 92

  Liability of Court of Wards, etc

• Section 93

  Special provisions regarding liability to pay tax, interest or penalty in certai...

• Section 94

  Liability in other cases

• Section 95

  Definitions

• Section 96

  Constitution of Authority for advance ruling

• Section 97

  Application for advance ruling

• Section 98

  Procedure on receipt of application

• Section 99

  Constitution of Appellate Authority for Advance Ruling

• Section 100

  Appeal to Appellate Authority

• Section 101

  Orders of Appellate Authority

• 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 and Appellate Authority

• Section 106

  Procedure of Authority and Appellate Authority

• Section 107

  Appeals to Appellate Authority

• Section 108

  Powers of Revisional Authority

• Section 109

  Appellate Tribunal and Benches thereof

• Section 110

  President and Members of Appellate Tribunal, their qualification, appointment, c...

• Section 111

  Procedure before Appellate Tribunal

• Section 112

  Appeals to Appellate Tribunal

• Section 113

  Orders of Appellate Tribunal

• Section 114

  Financial and administrative powers of President

• Section 115

  Interest on refund of amount paid for admission of appeal

• Section 116

  Appearance by authorized representative

• Section 117

  Appeal to High Court

• Section 118

  Appeal to Supreme Court

• Section 119

  Sums due to be paid notwithstanding appeal, etc.

• Section 120

  Appeal not to be filed in certain cases

• Section 121

  Non-appealable decisions and orders

• Section 122

  Penalty for certain offences

• 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 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

• Section 139

  Migration of existing taxpayers

• Section 140

  Transitional arrangements for input tax credit

• Section 141

  Transitional provisions relating to job work

• Section 142

  Miscellaneous transitional provisions

• 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 printou...

• Section 146

  Common Portal

• Section 147

  Deemed Export

• Section 148

  Special procedure for certain processes

• Section 149

  Goods and services tax compliance rating

• Section 150

  Obligation to furnish information return

• Section 151

  Power to collect statistics

• 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 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 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 Certain Acts

• Section 174

  Repeal and saving

• SCHEDULE I

  ACTIVITIES TO BE TREATED AS SUPPLY EVEN IF MADE WITHOUT CONSIDERATION

• SCHEDULE II

  ACTIVITIES TO BE TREATED AS SUPPLY OF GOODS OR SUPPLY OF SERVICES

• SCHEDULE III

  ACTIVITIES OR TRANSACTIONS WHICH SHALL BE TREATED NEITHER AS A SUPPLY OF GOODS N...