LIST OF AMENDING ACTS

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Sections (200)

Section 73 · , for certain tax periods. 129. Detention , seizure and release of goods and con

Section 3 · of the Transfer of Property Act, 1882 (4 of 1882); (2) "address of delivery" mea

Section 171 · ]; agent" means person, including a factor, broker, commission agent, arhatia, d

Section 42 · , 43 except the proviso to sub-section (9) of sections 43,44 to 50, 53 to 138, 1

Section 107 · ; Appellate Tribunal" means the Goods and Services Tax Appellate Tribunal consti

Section 109 · ; (10) "appointed day" means the date 0n which the provisions of this Act shall

Section 92A · of the Income-tax Act; 1961 (43 of 1961); (13) "audit" means the examination of

Section 116 · ; (16) "Board" means the '[Central Board of Indirect Taxes and Customs] constitu

Section 9 · ; (22) "cess" shall have the same meaning as assigned to it in the Goods and Ser

Section 2 · of the Chartered Accountants Act; 1949 (38 of 1949); (24) "Commissioner" means t

Section 3 · and the Commissioner of integrated tax appointed under the Integrated Goods and

Section 168 · ; (26) common portal" means the common goods and services tax electronic portal

Section 146 · ; (27) "common working days" in respect of a State or Union territory shall mean

Section 2 · of the Company Secretaries Act; 1980 (56 of 1980); (29) "competent authority" me

Section 1 · ) of section 2 of the Cost and Works Accountants Act; 1959 (23 of 1959); (36) "C

Section 34 · ; (38) "debit note means document issued by registered person under sub-sectio

Section 34 · ; (39) deemed exports' means such supplies of goods as may be notified under sec

Section 2 · of the Information Technology Act; 2000 (21 of 2000); (42) "drawback" in relatio

Section 49 · ; (44) electronic commerce means the supply of goods o services or both; includi

Section 49 · ; (47) "exempt supply" means supply of any goods or services or both which attra

Section 11 · , or under section 6 of the Integrated Goods and Services Tax Act, and includes

Section 57 · ; (52) "goods" means every kind of movable property other than money and securit

Section 48 · to act as such practitioner; (56) ~India" means the territory of India as referr

Section 9 · 2[of this Act or under sub-section (3) or sub-section (4) of section 5 of the I

Section 25 · , and liable to distribute the input tax credit in respect of such invoices in t

Section 20 · ;] (62) input tax in relation to a registered person, means the central tax, Sta

Section 9 · ; the tax payable under the provisions of sub-sections (3) and of section 5 of t

Section 9 · of the respective State Goods and Services Tax Act; O

Section 7 · of the Union Territory Goods and Services Tax Act, but does not include the tax

Section 8 · of the Integrated Goods and Services Tax Act; (65) "intra-State supply of servic

Section 8 · of the Integrated Goods and Services Tax Act; (66) invoice or ""tax invoice" me

Section 31 · ; (67) inward supply' in relation to person, shall mean receipt of goods o servi

Section 3 · of the Cantonments Act; 2006 (41 of 2006); a Regional Council or a District Coun

Section 2 · of the Motor Vehicles Act; 1988 (59 of 1988); ~non-resident taxable person" mean

Section 2 · of the Companies Act, 2013 (18 of 2013); any body corporate incorporated by Or

Section 25 · but does not include a person having a Unique Identity Number; (95) ~regulations

Section 9 · or under sub-section (3) or sub-section of section 5 of the Integrated Goods an

Section 108 · ; (100) "Schedule' means Schedule appended to this Act; (101) "securities" shall

Section 2 · of the Securities Contracts (Regulation) Act; 1956 (42 of 1956); (102) "services

Section 22 · O section 24; (108) "taxable supply" means a supply of goods or services or both

Section 39 · on which self-assessed tax has been paid in full; 4[(1174) "virtual digital asse

Section 2 · of the Income Tax Act; 1961 (43 of 1961);] (118) *voucher ' means an instrument

Section 3 · , appoint such persons as it may think fit to be the officers under this Act: (2

Section 3 · to appoint officers of central tax below the rank of Assistant Commissioner of c

Section 15 · and at such rates, not exceeding twenty per cent , aS may be notified by the Gov

Section 9 · , a registered person, whose aggregate turnover in the preceding financial year

Section 9 · an amount of tax calculated at such rate] as may be prescribed, but not exceedin

Section 52 · ; 4*** (e he is not manufacturer f such goods as may be notified by the Gove

Section 9 · a registered person, not eligible to opt to pay tax under sub-section (1) and su

Section 9 · , an amount of tax calculated at such rate as may be prescribed, but not exceedi

Section 52 · ; manufacturer of such goods or supplier of such services as may be notifi

Section 6 · [or sub-section (2A), as the case may be]: taxable person to whom the provisio

Section 6 · [or sub-section (2A), as the case may be,] despite not being eligible, such pers

Section 73 · 0 section 74 ![0r section 74A] shall, mutatis mutandis, apply for determination

Section 31 · , to issue the invoice with respect to the supply; or (b) the date on which the

Section 31 · or the date of receipt of payment, whichever is earlier; or (b) the date of prov

Section 31 · or the date of receipt of payment; whichever is earlier; Or the date on which th

Section 12 · o section 13, the time Of supply, where there is a change in the rate of tax in

Section 49 · , be entitled to take credit of input tax charged on any supply of goods or serv

Section 37 · ;] (b) he has received the goods or services or both: 2[Explanation: For the pur

Section 38 · has not been restricted;] subject to the provisions of 4[section 41 5#**], the t

Section 39 · :

Section 50 · ], in such manner as may be prescribed: Provided also that the recipient shall b

Section 41 · (w.e.f: 1-2-2019) 5. The words *or section 434 omitted by Act 6 of 2022, s. 100

Section 39 · for the month of September" (w.e.f: 1-10-2022). 9 The words "invoice relation to

Section 39 · for the month of September, 2018 till the due date of furnishing of the return u

Section 37 · till the due date for furnishing the details under sub-section (1) of said secti

Section 39 · which is filed up to the thirtieth day of November; 2021. Where registration of

Section 29 · and subsequently the cancellation of registration is revoked by any order, eithe

Section 30 · Or pursuant to any order made by the Appellate Authority O the Appellate Tribuna

Section 39 · filed up to thirtieth day of November following the financial year to which such

Section 16 · and sub-section of section 18, input tax credit shall not be available in respe

Section 10 · ; goods or services or both received by a non-resident taxable person except o g

Section 135 · of the Companies Act; 2013 (18 of 2013);] goods or services or both used for per

Section 74 · in respect of any period upto Financial Year 2023-24].

Section 25 · shall be entitled to take credit of input tax in respect of inputs held in stock

Section 10 · , he shall be entitled to take credit of input tax in respect of inputs held in

Section 9 · : Provided that the credit on capital goods shall be reduced by such percentage

Section 10 · Or, where the goods Or services or both supplied by him become wholly exempt, he

Section 1 · ) and the amount payable under sub-section shall be calculated in such manner aS

Section 15 · , whichever is higher: Provided that where refractory bricks; moulds and dies, j

Section 15 · 19. Taking input tax credit in respect of inputs and capital goods sent for job

Section 16 · , the principal shall be entitled to take credit of input tax 0 inputs even if t

Section 143 · within one year of being sent out, it shall be deemed that such inputs had been

Section 16 · , the principal shall be entitled to take credit of input tax on capital goods e

Section 143 · 1[20. Manner of distribution of credit by Input Service Distributor: (1) Any off

Section 9 · H[of this Act o under sub-section (3) or sub-section (4) of section 5 of the Int

Section 25 · , shall be required to be registered as Input Service Distributor under clause (

Section 24 · and shall distribute the input tax credit in respect of such invoices (2) The In

Section 9 · 2[of this Act O under sub-section (3) Or sub-section (4) of section 5 of the Int

Section 20 · resulting in excess

Section 20 · (W.e.f: 1-4-2025). 2. Ins. by Act 7 of 2025, s. 125 (W.e.f: 1-4-2025). 35

Section 73 · or section 74 '[or section 74A], as the case may be, shall, mutatis mutandis, ap

Section 143 · , and the value of such goods shall not be included in the aggregate turnover of

Section 22 · or section 24, the Government may, on the recommendations of the Council, by not

Section 22 · , the following categories of persons shall be required to be registered under t

Section 9 · non-resident taxable persons making taxable supply; (vi) persons who are require

Section 51 · , whether or not separately registered under this Act; (vii) persons who make ta

Section 9 · , through such electronic commerce operator who is required to collect tax at so

Section 52 · ; every electronic commerce operator 4[who is required to collect tax at source

Section 52 · ]; (xi) every person supplying online information and database access O retrieva

Section 22 · O section 24 shall apply for registration in every such State or Union territory

Section 22 · or section 24 may get himself registered voluntarily, and all provisions of thi

Section 51 · may have, in lieu of Permanent Account Number; Tax Deduction and Collection Acco

Section 2 · of the Aadhaar (Targeted Delivery of Financial and Other Subsidies, Benefits and

Section 25 · (2) Notwithstanding anything contained in sub-section (10) of section 25, any re

Section 25 · , make an advance deposit of tax in an amount equivalent to the estimated tax li

Section 49 · 28. Amendment of registration: 1) Every registered person and a person to whom U

Section 22 · Or section 24 or intends to optout of the registration voluntarily made under su

Section 25 · :]

Section 10 · has not furnished 2[the return for a financial year beyond three months from the

Section 25 · has not commenced business within Six months from the date of registration; O re

Section 15 · , whichever is higher: The amount payable under sub-section (5) shall be

Section 10 · shall issue, instead of a tax invoice, a bill of supply containing such particul

Section 9 · shall [ within the period as may be prescribed,] issue an invoice in respect of

Section 9 · shall issue a payment voucher at the time of making payment to the supplier: [Ex

Section 51 · ] In case of continuous supply of goods, where successive statements of accounts

Section 17 · , where the registered person fails to account for the goods or services or both

Section 73 · Or section 74 3[Or section 74A], as the case may be, shall, mutatis mutandis, a

Section 35 · shall retain them until the expiry of seventy-two months from the due date of fu

Section 10 · or section 51 Or section 52, shall furnish, electronically, 4[subject to such co

Section 39 · for the month of September, 2018 till the due date for furnishing the details un

Section 42 · or section 43" omitted by s. 103, ibid (W.e.f: 1-10-2022) 7. Subs. by s. 103, ib

Section 39 · for the month of September' (w.e.f: 1-10-2022)- 8. Ins. by vide Order No. 02/201

Section 37 · and of such other supplies as may be prescribed, and an auto-generated statement

Section 37 · (i) by any registered person within such period of taking registration as may be

Section 49 · subject to such conditions and restrictions as may be prescribed; Or (vi) by suc

Section 10 · or section 51 or section 52 shall, for every calendar month Or part thereof, fur

Section 10 · , shall, for each financial year O part thereof, furnish a return, electronicall

Section 51 · shall electronically furnish a return for every calendar month of the deductions

Section 38 · (W.ef: 1-10-2022). 2. Subs. by Act 23 of 2019,s. 97, for sub-sections (1) and (2

Section 27 · , whichever is earlier: The Commissioner may, for reasons to be recorded in writ

Section 37 · for the said tax period has not been furnished by him: Provided that the Governm

Section 37 · for the said tax period:] 2(11) A registered person shall not be allowed to furn

Section 51 · or section 52, casual taxable person and a non-resident taxable person shall

Section 41 · (w.e.f: 1-10-2022) 4. Subs. by Act 13 of 2021, s_ 111,for section 44 (W.e.f. 1-8

Section 44 · renumbered as sub-section (1) thereof by Act 8 of 2023, s. 144 (w.e.f: 1-10-2023

Section 39 · and whose registration has been cancelled shall furnish a final return within th

Section 39 · O section 44 o section 45, a notice shall be issued requiring him to furnish suc

Section 37 · 3*** or returns required under section 39 or section 45 4[Or section 52] by the

Section 44 · by the due date shall be liable to pay a late fee of one hundred rupees for ever

Section 37 · , S*** and the return under section 39 or section 44 or section 45 '[and to

Section 38 · omitted by $_ 108, ibid. (w.e.f: 1-10-2022)_ 4. Ins: by s. 108, ibid (W.e.f: 1-1

Section 38 · " omitted by s. 109, ibid_, (w.e.f. 1-10-2022). 6. Ins. by Act 31 of 2018,s. 19

Section 41 · 2*** to be maintained in such manner as may be prescribed. (3) The amount availa

Section 54 · All liabilities of a taxable person under this Act shall be recorded and maintai

Section 41 · " (w.e.f: 1-2-2019). 2. The words *or section 43A omitted by Act 6 0f 2022,s. 11

Section 73 · or section 74 ![or section 74A]: Every person who has paid the tax on goods or s

Section 25 · ,

Section 49 · , the input tax credit on account of central tax, State tax o Union territory ta

Section 10 · (w.e.f: 5-7-2022)_ Ins. by $. 110,ibid. (w.e.f: 5-7-2022)_ 5. Ins. by Act 31 0f

Section 49 · , the Government may, 0n the recommendations of the Council, prescribe the order

Section 39 · , except where such return is furnished after commencement of any proceedings un

Section 73 · or section 74 H[or section 74A] in respect of the said period, shall be payable

Section 39 · , in such manner as may be prescribed.

Section 50 · , in addition to the amount of tax deducted.

Section 73 · 0 section 74 ?[or section 74A]: The refund to the deductor or the deductee arisi

Section 54 · : Provided that no refund to the deductor shall be granted, if the amount deduct

Section 1 · ) shall be paid to the Government by the operator within ten days after the end

Section 50 · : Provided that no such rectification of any omission or incorrect particulars

Section 37 · or section 39], the discrepancy shall be communicated to both persons in such ma

Section 50 · on the amount so added from the date such tax was due till the date of its payme

Section 37 · " (w.e.f: 1-2-2019). 55

Section 122 · , be liable to a penalty which may extend to twenty-five thousand rupees. Explan

Section 49 · , as reflected in the valid return furnished under sub-section (1) of secti

Section 49 · , may claim such refund in '[such from and] manner as may be prescribed. (2) A s

Section 55 · , entitled to refund of tax paid by it on inward supplies of goods O services or

Section 39 · in such" (w.e.f: 1-10-2022) 4. Subs. by s. 113, ibid, for "six months" (W.e.f: 1

Section 33 · ) as the applicant may furnish to establish that the amount of tax and interest,

Section 57 · Notwithstanding anything contained in sub-section (5), the proper officer may, i

Section 77 · ; the tax and interest, if any, Or any other amount paid by the applicant; if he

Section 56 · , be entitled to interest at such rate not exceeding six per cent: as may be not

Section 27 · , shall not be refunded unless such person has, in respect of the entire period

Section 39 · (14) Notwithstanding anything contained in this section; no refund under sub-sec

Section 39 · in respect of such supplies;] (c) in the case of services exported out of India

Section 39 · for the period in which such claim for refund arises;] in the case where tax is

Section 54 · to any applicant is not refunded within sixty days from the date of receipt of a

Section 54 · , the order passed by the Appellate Authority, Appellate Tribunal or by the cour

Section 54 · ; any income from investment of the amount credited to the Fund; and such other

Section 39 · 60. Provisional assessment: (1) Subject to the provisions of sub-section (2), wh

Section 39 · or the rules made thereunder; at the rate specified under sub-section (/) of sec

Section 54 · , interest shall be paid on such refund as provided in section 56. 61. Scrutiny

Section 65 · or section 66 or section 67, or proceed to determine the tax and other dues unde

Section 73 · or section 74 I[or section 74A]. 62. Assessment of non-filers of returns. 1) Not

Section 73 · or section 74 2[or section 74A], where a registered person fails to furnish the

Section 39 · or section 45, even after the service of a notice under section 46, the proper o

Section 44 · for furnishing of the annual return for the financial year to which the tax not

Section 50 · or for payment of late fee under section 47 shall continue. 4[Provided that wher

Section 50 · or to pay late fee under section 47 shall continue.] 63. Assessment of unregiste

Section 73 · 0r section 74 S[or section 74A], where a taxable person fails to obtain registra

Section 29 · but who was liable to pay tax_ the proper officer may proceed to assess the tax

Section 44 · for furnishing of the annual return for the financial year to which the tax not

Section 73 · 0T section 74 ![Or section 74A]: CHAPTER XIII AUDIT

Section 73 · 0r section 74 H[or section 74A]: 66. Special audit If at any stage of scrutiny,

Section 73 · or section 74 [or section 74A]: CHAPTER XIV INSPECTION, SEARCH, SEIZURE AND ARRE

Section 165 · of the said Code shall have effect as if for the word "Magistrate" , wherever it

Section 132 · which is punishable under clause (i) 0r (ii) of sub-section (1), or sub-section

Section 132 · , the officer authorised to arrest the person shall inform such person of the gr

Section 132 · , he shall be admitted to bail o in default of bail, forwarded to the custody of

Section 193 · and section 228 of the Indian Penal Code (45 of 1860). 71. Access to business pr

Subordinates (68)

[TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

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[To be published in the Official Gazette of India, Extraordinary, Part II, Section 3, Sub- section (i)] Government of India Ministry of Fina

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[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION ()]

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The Principal Chief Commissioners / Chief Commissioners / Principal Commissioners/ Commissioners of Central Tax (All)

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The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/ Commissioners of Central Tax (All)/ Director General of Syste

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..-.-240120 xxxGIDExxx

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F. No. 349/58/2017-GST Government of India Ministry of Finance Department of Revenue

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Circular No. 3/3/2017 GST

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F. No. 349/58/2017 -GST Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs

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The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/ Commissioners of Central Tax (All) The Principal Director Gen

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The Principal Chief Commissioner/Chief Commissioners/ Principal Commissioner/ Commissioner of Central Tax (All) / Director General of System

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The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/ Commissioners of Central Tax (All) The Principal Director Gen

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The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/ Commissioners of Central tax (All)/ Commissioners of Central

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Central Goods and Services Tax (CGST) Rules, 2017

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Circular No. 10/10/2017-GST

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[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

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[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY , PART II, SECTION 3, SUB-SECTION (i)]

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Circular No. 2/2/2017-GST

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[TO BE PUBLISHED IN THE GAZETTE OF INDIA EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

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F. No. 349/58/2017 -GST Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs

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F No. 349/58/2017-GST Government of India Ministry of Finance Department of Revenue

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[TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY]

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Circular No 9/9/2017- GST

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F. No. 349/58/2017-GST Government of India Ministry of Finance Department of Revenue

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F. No. 349/58/2017-GST Government of India Ministry of Finance Department of Revenue

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Circular No.06/06/2017-CGST

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[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

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[TO BE PUBLISHED IN THE GAZETTE OF INDIA EXTRAORDINARY, PART II, SECTION 3, SUB -SECTION (i)]

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[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II; SECTION 3, SUB-SECTION (i)]

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The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/ Commissioners of Central Tax (All)

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[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

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Central Goods and Services Tax (CGST) Rules, 2017 Part L A (Rules)

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[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION ()]

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F. No. 349/58/2017 -GST Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs

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[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION ()]

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Central Goods and Services Tax (CGST) Rules, 2017

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Central Goods and Services Tax (CGST) Rules, 2017

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[TO BE PUBLISHED IN PART I, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY]

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F. No. 345/114/2017-GST Government of India Ministry of Finance Department of Revenue

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(7)o4/0007/2003-_20

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[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II; SECTION 3, SUB-SECTION (i)]

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F. No. 349/58/2017-GST Government of India Ministry of Finance Department of Revenue

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Circular No. 7/7/2017-GST

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[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

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F. No. 349/58/2017-GST Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs

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F. No. 345/114/2017 -GST Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs GST Policy Wing *

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[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (ii)]

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[TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

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Central Goods and Services Tax (CGST) Rules, 2017

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The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/ Commissioners of Central Tax (All)

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F: No. 349/58/2017-GST Government of India Ministry of Finance Department of Revenue

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F. No. 349/58/2017-GST Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs

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Central Goods and Services Tax (CGST) Rules; 2017

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F. No. 349/58/2017 -GST Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs

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Circular No. 8/8/2017-GST

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F. No. 349/58/2017 -GST Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs

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F. No. 349/58/2017-GST Government of India Ministry of Finance Department of Revenue

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Central Goods and Services Tax (CGST) Rules; 2017 Part B (FORMS)

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F. No. 349/58/2017-GST Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs ***

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Circular No. 5/5/2017 GST

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[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II; SECTION 3 , SUB-SECTION (ii)] Government of India Ministry of Finance (Dep

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[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION ()]

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F. No. 349/58/2017-GST Government of India Ministry of Finance Department of Revenue

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Circular No. 4/4/2017-GST

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Central Goods and Services Tax (CGST) Rules, 2017

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[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

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[To be published in the Official Gazette of India, Extraordinary, Part II, Section 3, Subsection (i)]

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The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/ Commissioners of Central Tax (All) The Principal Director Gen

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