Central Goods and Services Tax Act, 2017 (CGST) – Bare Act PDF & Sections List
The Central Goods and Services Tax Act, 2017 (CGST Act) is a key legislation governing the levy and collection of central goods and services tax in India. It forms part of the Goods and Services Tax (GST) framework and lays down provisions relating to registration, tax liability, input tax credit, returns, assessment, refunds, demands, recovery and penalties.
The CGST Act is an important resource for law students, tax law aspirants, advocates, chartered accountants, tax practitioners and candidates preparing for examinations involving indirect taxation.
Download Central Goods and Services Tax Act, 2017 Bare Act PDF
You can access the official India Code website to locate the Central Goods and Services Tax Act, 2017 Bare Act PDF.
Access the Central Goods and Services Tax Act, 2017
For legal research, examinations and professional work, check that you are using the relevant amended version of the Act. GST provisions are subject to amendments and notifications, so an older bare act may not reflect the current legal position.
Central Goods and Services Tax Act, 2017
The Central Goods and Services Tax Act, 2017 establishes the legal framework for the levy and collection of central GST on intra-State supplies of goods or services, subject to the applicable provisions and exceptions.
The CGST Act operates alongside other GST legislation, including the Integrated Goods and Services Tax Act, 2017, the Union Territory Goods and Services Tax Act, 2017 and the respective State Goods and Services Tax Acts. Together, these laws establish the framework for taxation of supplies of goods and services in India.
CGST Act Sections
The CGST Act contains provisions dealing with different aspects of GST administration and compliance. Its major subject areas include the levy and collection of tax, time and value of supply, input tax credit, registration, tax invoices, accounts and records, returns, payment of tax, refunds, assessment, audit, inspection, demands and recovery, appeals, offences and penalties.
Students studying the CGST Act should pay particular attention to the statutory provisions governing input tax credit, registration, returns, assessment, tax demands and appeals, as these are important areas of indirect tax law.
Input Tax Credit under the CGST Act
Input tax credit is an important feature of the GST framework. It allows eligible registered persons to claim credit for qualifying input tax, subject to the conditions and restrictions prescribed under the Act.
The provisions governing input tax credit are particularly relevant for understanding GST compliance, business transactions and indirect tax disputes.
Registration, Returns and Assessment
The CGST Act prescribes requirements relating to GST registration, furnishing returns and determining tax liability. It also establishes procedures for assessment, scrutiny, audit and other compliance-related matters.
These provisions help determine the obligations of registered taxpayers and the powers available to tax authorities under the statutory framework.
Demands, Recovery, Appeals and Penalties
The Act provides mechanisms for determining tax shortfalls, recovering dues and addressing contraventions of GST law. It also contains provisions relating to appeals and other remedies available under the applicable statutory framework.
For tax litigation and examination preparation, readers should study these provisions alongside relevant rules, notifications, circulars and judicial decisions.
