Central Goods and Services Tax Act, 2017
The unified statutory legislation levying tax on intra-state supplies of goods and services across India, including ITC restrictions, e-invoicing, and ASMT notice resolution.
Central Goods and Services Tax Act, 2017 (As Amended)
Comprehensive Core Framework The CGST Act 2017 governs indirect taxation for all supplies made within state boundaries:
Key Operational Sections: - **Section 9**: Levy and collection of CGST on intra-state supplies. - **Section 16 & 17**: Eligibility and conditions for taking Input Tax Credit (ITC), mandatory GSTR-2B matching, and blocked credits under Section 17(5). - **Section 29 & 30**: Cancellation and revocation of GST registration. - **Section 73 & 74**: Determination of tax not paid, short paid, or erroneously refunded. - **Section 107**: Appeals to Appellate Authority with mandatory 10% pre-deposit requirements.
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Statutory Details
The information, acts, rules, circulars, notifications, tax rates, and calculators provided in this Knowledge Bank are intended strictly for general educational and informational purposes. Laws, statutory rules, rate matrices, procedures, and statutory due dates may change through subsequent government notifications, official circulars, parliamentary amendments, or judicial rulings.
Taxpayers are strongly advised to verify the latest official gazette publication or consult a qualified Chartered Accountant / legal counsel before executing financial decisions or statutory submissions based on this data.