Gujarat GST Act 2017 – Download

By CA Satbir Singh | July 8, 2017

(Last Updated On: August 17, 2017)

Gujarat GST Act 2017

Gujarat GST Act 2017 received the assent of Governor on 9th June 2017

PART IV
Acts of Gujarat Legislature and Ordinances promulgated and Regulations made by the Governor.

The following Act of the Gujarat Legislature, having been assented to by the Governor on the 9th June, 2017 is hereby published for general information.

K. M.LALA,

Secretary to the Government of Gujarat,
Legislative and Parliamentary Affairs Department.

GUJARA T ACT NO. 25 OF 2017.

(First published, after having received the assent of the Governor, in the “Gujarat Government Gazette”, on the 9 th June, 2017).

AN ACT
to make a provision for levy and collection of tax on intra-State supply of goods or services or both and the matters connected therewith or incidental thereto.

It is enacted in the Sixty-eighth Year of the Republic of India as follows:-

CHAPTER I

PRELIMINARY

Section – 1 Short title, extent and commencement

Section – 2 Definitions

CHAPTER II

ADMINISTRATION

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 circumstances

CHAPTER III

LEVY 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

CHAPTER IV

TIME AND VALUE OF SUPPLY

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

CHAPTER V

INPUT TAX CREDIT

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

CHAPTER VI

REGISTRATION

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 person

Section – 28 Amendment of registration

Section – 29 Cancellation of registration

Section – 30 Revocation of cancellation of registration

CHAPTER VII

TAX INVOICE, CREDIT AND DEBIT NOTES

Section – 31 Tax invoice

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 VIII

ACCOUNTS AND RECORDS

Section – 35 Accounts and other records

Section – 36 Period of retention of accounts

CHAPTER IX

RETURNS

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

CHAPTER X

PAYMENT OF TAX

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

CHAPTER XI

REFUNDS

Section – 54 Refund of tax

Section – 55 Refund in certain cases

Section – 56 Interest on delayed refunds

Section – 57 Consumer Welfare Fund

Section – 58 Utilisation of Fund

CHAPTER—XII

ASSESSMENT

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 – 64 Summary assessment in certain special cases

CHAPTER XIII

AUDIT

Section – 65 Audit by tax authorities

Section – 66 Special audit

CHAPTER XIV

INSPECTION, SEARCH, SEIZURE AND ARREST

Section – 67 Power of inspection, search and seizure

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

CHAPTER XV

DEMANDS AND RECOVERY

Section – 73 Determination of tax 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 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 – 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 XVI

LIABILITY TO PAY IN CERTAIN CASES

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 certain cases

Section – 94 Liability in other cases

CHAPTER XVII

ADVANCE RULING

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

CHAPTER XVIII

APPEALS AND REVISION

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, conditions of service, etc

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 State President

Section – 115 Interest on refund of amount paid for admission of appeal

Section – 116 Appearance by authorised 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

CHAPTER XIX

OFFENCES AND PENALTIES

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

CHAPTER XX

TRANSITIONAL PROVISIONS

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

CHAPTER XXI

MISCELLANEOUS

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 – 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 Nor a Supply of Services

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