The Gujarat Goods and Services Tax Act, 2017

gujarat · 2017

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S. 1These words, figures and letter were inserted by Guj
S. 2Clause (18) was omitted, ibid
S. 3These words were substituted for the words “evades tax, fradulently avails input tax credit,” ibid
S. 4Clause (d) was omitted and shall always be deemed to have been omitted with effect from 1st day of July, 2017, ibid
S. 5These words were inserted, ibid
S. 6Section 6 authorizes central tax officers to act under the Gujarat GST Act under specified conditions.
S. 7Section 7 defines "supply" under the Gujarat Goods and Services Tax Act, including various forms of transactions and services made for consideration.
S. 8Sub-clause (2A) was added, ibid
S. 9The Gujarat Goods and Services Tax Act, 2017 levies a tax on intra-state supplies of goods and services, except alcoholic liquor, at rates up to 20%.
S. 10Section 10 allows small registered businesses in Gujarat to pay a lower fixed tax rate instead of the standard rate, based on their turnover.
S. 11Section 11 allows the Gujarat government to exempt certain goods or services from GST on recommendations of the Council, either generally or in exceptional cases.
S. 12Section 12 of the Gujarat Goods and Services Tax Act, 2017 determines when the tax liability arises for goods, typically at the time of supply.
S. 13Section 13 determines when tax on services becomes payable, identifying the earliest date of supply based on invoice issuance, service provision, or receipt of payment.
S. 14Section 14 determines the time of supply for goods or services when there is a change in tax rate, based on invoice and payment dates.
S. 15Section 15 of the Gujarat Goods and Services Tax Act, 2017 defines the value of taxable supplies as transaction value plus certain additional costs and excludes discounts.
S. 16Section 16 of the Gujarat Goods and Services Tax Act, 2017 allows registered persons to claim input tax credit for goods and services used in business, subject to certain conditions and documentation.
S. 17Section 17 restricts input tax credit to the portion attributable to business use of goods or services, exempting certain supplies.
S. 18Section 18 allows registered businesses to claim input tax credit for certain goods and services held in stock before becoming liable for tax.
S. 19Section 19 allows input tax credit for goods sent to job-workers for processing, even if not returned within a year.
S. 20Section 20 outlines the method for Input Service Distributors to distribute input tax credit under Gujarat's Goods and Services Tax Act.
S. 21Section 21 mandates recovery of excess input tax credit distributed by Input Service Distributors, with applicable interest and provisions for determination of recovery amount.
S. 22Section 22 requires suppliers in Gujarat with a turnover above ₹20 lakh or ₹10 lakh from special category states to register for GST.
S. 23Section exempts certain persons from registration under the Gujarat Goods and Services Tax Act.
S. 24Section 24 mandates registration for various categories of persons making inter-State supplies, casual supplies, and those required to pay tax under reverse charge or other specified provisions.
S. 25Section 25 mandates registration for liable persons within 30 days, with specific conditions for casual, non-resident, and SEZ entities, and allows voluntary registration.
S. 26Registration under the Central GST Act is deemed valid for the Gujarat GST Act unless rejected locally.
S. 27Section 27 regulates registration, advance tax deposits, and extensions for casual and non-resident taxable persons in Gujarat GST.
S. 28Section 28 mandates registered persons to update registration details with the proper officer and outlines approval or rejection procedures for amendments.
S. 29Section 29 allows the proper officer to cancel a registration if the business is discontinued, transferred, or there's a change in its constitution.
S. 30Section 30 allows a registered person to apply for revocation of their cancelled registration within 30 days, with possible extensions.
S. 31Section 31 mandates registered persons to issue a tax invoice before or at the time of supplying taxable goods involving movement.
S. 31AFacility of digital payment to recipient
S. 32Section 32 prohibits unregistered persons from collecting tax and mandates registered persons to follow the Act's provisions.
S. 33Section 33 mandates tax inclusion in all documents for supplies made for consideration.
S. 34Section 34 allows registered persons to issue credit notes for overcharged or deficient supplies, adjusting tax liability accordingly.
S. 35Section 35 mandates registered persons to maintain detailed accounts of goods production, supply, stock, tax credits, and payments, and requires warehouse owners and transporters to keep relevant records.
S. 36Section 36 mandates registered persons to retain books of account for 72 months or longer if involved in legal proceedings or investigations.
S. 37Registered persons in Gujarat must electronically report outward supplies details by the tenth day after the tax period.
S. 38Section 38 mandates registered persons to electronically furnish inward supply details by the 15th day of the following month.
S. 39Section 39 mandates registered persons to electronically file monthly returns on supplies, tax credits, and payments, with specific variations for certain categories.
S. 40Section 40 requires registered persons to declare outward supplies made before registration in their first return post-registration.
S. 41Section 41 allows registered persons to claim provisional input tax credit in their returns, usable only for output tax payments.
S. 42Section 42 mandates matching inward supply details with outward supply and integrated GST paid for input tax credit claims.
S. 43Section 43 mandates matching credit notes with input tax credit claims and resolves discrepancies or duplications in output tax liability reductions.
S. 43AProcedure for furnishing return and availing input tax credit
S. 44Annual return
S. 45Section 45 mandates a cancelled registered person to file a final return within three months of cancellation.
S. 46Section 46 mandates issuing a notice to a registered person to submit a missing return within 15 days.
S. 47Section 47 imposes late fees for non-compliance with supply and return reporting requirements under the Gujarat GST Act.
S. 48Section 48 outlines the approval, duties, and responsibilities of approved tax practitioners in filing returns and supply details.
S. 49Section 49 outlines the methods for tax deposits via internet banking or card payments in Gujarat.
S. 49AUtilisation of input tax credit subject to certain conditions
S. 49BThe Gujarat Goods and Services Tax Act allows the government to determine how input tax credits are used to pay various taxes, based on council recommendations.
S. 50Section 50 imposes interest on late tax payments and undue input tax credit claims in Gujarat.
S. 51The Gujarat Goods and Services Tax Act allows the government to mandate compliance measures for central or state government departments.
S. 52Section 52 overrides other provisions to mandate electronic commerce operators' compliance with specified regulations.
S. 53Section 53 reduces State tax by input credit used for Integrated GST payment and transfers the reduced amount to the integrated tax account.
S. 53ATransfer of certain amounts
S. 54Section 54 outlines the process and time limits for claiming refunds of tax, interest, and unutilized input tax credit under the Gujarat Goods and Services Tax Act, 2017.
S. 55Section 55 allows the government to specify entities eligible for tax refund on supplies received.
S. 56Section 56 mandates interest on delayed tax refunds, up to six percent or nine percent if final order-based, from 61st day after application receipt.
S. 57Section 57 establishes a Consumer Welfare Fund to receive specified amounts, investment income, and other prescribed monies.
S. 58Section 58 mandates the utilization of funds in the Gujarat Goods and Services Tax Fund for consumer welfare and requires proper record-keeping and annual reporting.
S. 59Registered persons must self-assess and file tax returns for each period as per section 39.
S. 60Section 60 allows taxable persons to request provisional tax payments if they can't determine the exact tax rate or value, with a final assessment due within six months.
S. 61Section 61 allows proper officers to scrutinize tax returns, seek explanations, and initiate penalties if discrepancies are not corrected.
S. 62Section 62 allows the proper officer to assess tax liability if a registered person fails to file returns, even after notice.
S. 63Section 63 allows the proper officer to assess tax for unregistered or cancelled-registered persons liable to pay, within five years.
S. 64Section 64 allows the proper officer to assess tax liabilities to protect revenue, with a deemed taxable person if the actual one is unknown.
S. 65Section 65 authorizes tax authorities to audit registered persons, set audit timelines, and require business records and information for verification.
S. 66Section 66 allows Assistant Commissioners to order special audits of registered persons' records if the value or credit limits seem incorrect, with approval and a chartered accountant's report.
S. 67Section 67 authorizes Joint Commissioner-level officers to inspect and seize goods or documents suspected of tax evasion under the Gujarat Goods and Services Tax Act, 2017.
S. 68Section 68 mandates the government to require conveyances carrying valuable goods to carry specified documents and devices, which must be produced for verification if intercepted.
S. 69Section 69 authorizes state tax officers to arrest and process individuals for specified tax offenses under the Gujarat Goods and Services Tax Act, 2017.
S. 70Section 70 empowers the proper officer to summon individuals for evidence or documents in inquiries, treated as judicial proceedings.
S. 71Section 71 grants officers access to business premises to inspect records for tax audits and verification.
S. 72Section 72 mandates police, customs, and revenue officers to assist in implementing the Gujarat Goods and Services Tax Act.
S. 73Section 73 mandates the proper officer to issue notices for tax non-payment, short payment, erroneous refunds, or wrong input tax credit use, requiring the liable party to show cause.
S. 74Section 74 mandates the proper officer to issue notices for tax evasion, fraud, or misstatement, requiring the liable party to pay the due amount plus interest and penalty.
S. 75Section 75 outlines procedures for stays, determinations, and hearings in tax-related notices and orders in the Gujarat Goods and Services Tax Act, 2017.
S. 76Section mandates that any collected tax amount, regardless of taxability, must be paid to the Government, with penalties for non-compliance.
S. 77Section 77 provides for refund of taxes paid on misclassified inter-State and intra-State supplies in Gujarat.
S. 78Section 78 mandates payment of tax within three months or a shorter period specified by the proper officer, initiating recovery proceedings if unpaid.
S. 79Section 79 outlines methods for recovering unpaid taxes under the Gujarat Goods and Services Tax Act, 2017.
S. 80Section 80 allows the Commissioner to extend payment deadlines for dues under the Gujarat GST Act, permitting monthly installments with interest, but defaults trigger immediate full payment.
S. 81Section 81 voids property transfers intended to defraud Gujarat GST, except for good faith, adequate consideration, or proper officer permission.
S. 82Section 82 overrides other laws to provide specific insolvency provisions for Gujarat's GST Act.
S. 83Section 83 allows the Commissioner to provisionally attach a taxable person's property to protect government revenue, for up to one year.
S. 84Section 84 outlines procedures for adjusting and continuing recovery proceedings for government dues upon appeal or revision.
S. 85Section 85 ensures joint liability for unpaid tax upon business transfer and requires new owner to register and pay tax from transfer date.
S. 86Agents and their principals are jointly liable for tax on goods supplied or received on behalf of the principal.
S. 87Section 87 specifies that inter-company transactions during merger or amalgamation are taxable and registration is cancelled post-order.
S. 88Section 88 outlines the notification and liability of liquidators and directors in a company's liquidation for unpaid taxes.
S. 89Section 89 makes directors of a private company jointly liable for unrecovered tax, interest, or penalties unless they prove no negligence.
S. 90Section 90 makes partners of a firm jointly and severally liable for tax, interest, or penalties, even after retirement, if not timely notified.
S. 91The section holds guardians, trustees, or agents responsible for tax, interest, or penalties for businesses of minors or incapacitated persons, treating them as if the person were fully capable.
S. 92Section 92 allows tax, interest, or penalty to be levied on a court-appointed manager if a taxable person's business estate is under court control.
S. 93Section 93 outlines the liability for tax, interest, or penalty when the liable person dies or a Hindu Undivided Family or association is partitioned.
S. 94Section 94 holds former partners or members jointly liable for taxes, interest, and penalties incurred by a firm or association before discontinuance or reconstitution.
S. 95Section 95 defines key terms related to advance rulings, authorities, and applicants under the Gujarat Goods and Services Tax Act, 2017.
S. 96Section 96 establishes a Gujarat Authority for Advance Ruling to provide tax rulings, with option to use another state's authority.
S. 97Section 97 allows businesses to apply for an advance ruling on tax classification, applicability, supply determination, and other related tax matters in Gujarat.
S. 98Section 98 outlines the procedure for handling applications for advance rulings under the Gujarat Goods and Services Tax Act, 2017.
S. 99Section 99 establishes the Gujarat Appellate Authority for Advance Ruling to hear appeals against advance rulings on GST.
S. 100Section 100 allows appeals against advance rulings within 30 days, with possible extensions for valid reasons.
S. 101Section 101 allows the Appellate Authority to pass orders on appeals within 90 days, confirming or modifying rulings.
S. 101AThe Gujarat GST Act adopts the Central Goods and Services Tax Act's National Appellate Authority for Advance Ruling.
S. 101BSection 101B allows aggrieved parties to appeal conflicting Advance Rulings to the National Appellate Authority within 30 days.
S. 101CThe National Appellate Authority reviews and decides appeals on tax rulings, with decisions made by majority and issued within 90 days.
S. 102Section 102 allows the Authority or Appellate Authority to correct any obvious errors in previous orders.
S. 103Section 103 makes advance rulings by tax authorities binding on specific applicants and officers unless circumstances change.
S. 104Section 104 voids advance rulings obtained fraudulently, retroactively applying the Act as if the ruling never existed.
S. 105Section 105 grants the Gujarat GST Authority and Appellate Authority powers akin to a civil court for enforcement and inspection.
S. 106The Gujarat Goods and Services Tax Act, 2017 allows the Authority to set its own procedure for appeals and revisions.
S. 107Section 107 allows appeals against decisions under the Gujarat GST Act and enables the Commissioner to review such decisions.
S. 108Section 108 grants the Revisional Authority power to review and correct erroneous decisions prejudicial to revenue, staying or modifying them if deemed necessary.
S. 109Section 109 establishes the appellate jurisdiction of the Central GST Tribunal for appeals under the Gujarat GST Act.
S. 110Section 110 details qualifications and terms for Gujarat GST Bench Presidents and Members based on central act provisions.
S. 111Section 111 of the Gujarat Goods and Services Tax Act, 2017 grants the Appellate Tribunal powers similar to a civil court to regulate its own procedures and enforce its orders.
S. 112Section 112 allows appeals against certain tax orders to the Appellate Tribunal and outlines conditions for the Commissioner to review such orders.
S. 113The Gujarat Goods and Services Tax Act, 2017 Section 113 outlines the powers and procedures of the Appellate Tribunal in handling appeals against tax decisions.
S. 114Section 114 grants the State President authority to delegate financial and administrative powers to other members or officers of the Appellate Tribunal.
S. 115Section 115 mandates interest on refunds of amounts paid for appeal admissions under specified sections.
S. 116Section 116 allows individuals to appear before tax authorities via an authorized representative, defined as a relative, employee, advocate, or qualified professional.
S. 117Section 117 allows appeals to the High Court from the Gujarat GST Appellate Tribunal if substantial legal questions are involved.
S. 118Section 118 allows appeals to the Supreme Court from certain High Court judgments or orders in Gujarat GST cases.
S. 119Section 119 mandates payment of dues to the government as per tribunal or court orders despite appeals to higher courts.
S. 120Section 120 allows the Commissioner to set monetary limits for filing appeals, but non-compliance doesn't bar future appeals or imply acquiescence.
S. 121Section 121 prohibits appeals against specific decisions by Gujarat State tax officers, including transfer of proceedings, seizure of documents, prosecution sanctioning, and certain orders.
S. 122Section 122 outlines penalties for various tax-related offenses under the Gujarat Goods and Services Tax Act, 2017.
S. 123Section penalizes failure to submit required information returns with fines up to ₹5,000.
S. 124Section penalizes failure to provide required information or false returns with fines up to ₹25,000.
S. 125Section 125 imposes a penalty up to ₹25,000 for violating Gujarat Goods and Services Tax Act provisions without a specific penalty.
S. 126Section 126 of the Gujarat Goods and Services Tax Act, 2017 exempts minor tax breaches from penalties and mandates penalties to be proportionate to the severity of the breach.
S. 127Section 127 allows the proper officer to levy penalties not covered by other specified sections after giving the person a hearing.
S. 128The Gujarat Goods and Services Tax Act allows the government to waive penalties and late fees for certain taxpayers under specific conditions.
S. 129Section 129 allows detention or seizure of goods and conveyances transported in violation of the Gujarat GST Act, with penalties for release.
S. 130Section 130 penalizes evasion of tax or non-compliance with Gujarat Goods and Services Tax Act provisions.
S. 131Section 131 allows additional punishments under other laws despite penalties under the Gujarat Goods and Services Tax Act.
S. 132Section 132 penalizes various tax evasion and fraud offenses under the Gujarat Goods and Services Tax Act, 2017.
S. 133Section 133 penalizes unauthorized disclosure of tax information by officials or service providers with imprisonment or fine.
S. 134Section 134 mandates that only with Commissioner's approval can courts hear offenses under the Gujarat GST Act, with First Class Magistrate trials required.
S. 135Section 135 presumes a culpable mental state in certain offences but allows the accused to disprove it.
S. 136Section 136 allows statements made in response to a summons to be used in prosecution if the maker is unavailable or if the court deems it just.
S. 137Section 137 holds company officers, partners, or trustees liable for offenses committed by their entities, with exceptions for due diligence.
S. 138Section 138 allows the Commissioner to compound certain offences under the Gujarat Goods and Services Tax Act, 2017, but not for repeat offenders or specific severe offences.
S. 139Section 139 facilitates provisional registration for existing taxpayers with a valid PAN under the Gujarat GST Act.
S. 140Section 140 allows registered persons to carry forward certain tax credits from previous laws, except under specific ineligibility conditions.
S. 141Section 141 allows tax exemption for returned inputs or semi-finished goods processed by job-workers or elsewhere, if returned within six months (extendable by Commissioner).
S. 142Section 142 allows refund for tax paid on returned goods and mandates invoice adjustments for price revisions.
S. 143Section 143 allows a registered person to send inputs or capital goods to job-workers without tax, and to bring them back or supply them within specified periods.
S. 144Section 144 presumes the authenticity and truth of documents produced or seized under the Gujarat GST Act, admitting them in evidence unless proven otherwise.
S. 145Section 145 of the Gujarat Goods and Services Tax Act, 2017 allows electronic and reproduced documents to be admissible as evidence without needing the original.
S. 146The section allows the government to designate a portal for GST registration, tax payment, return filing, and other related functions.
S. 147Section 147 allows the government to treat certain intrastate supplies as deemed exports for tax purposes.
S. 148Section 148 allows the government to specify special procedures for certain registered persons regarding registration, returns, tax payment, and administration.
S. 149The Gujarat Goods and Services Tax Act assigns compliance rating scores to registered persons based on their tax record.
S. 150Section 150 outlines entities deemed to be exporters under the Gujarat Goods and Services Tax Act, 2017.
S. 151Power to collect Statistics
S. 152Section 152 prohibits disclosure of confidential information obtained under sections 150 and 151 without consent, except for public interest disclosures by the Commissioner.
S. 153Section 153 allows Assistant Commissioners to consult experts during tax scrutiny, inquiry, or investigation.
S. 154The section allows the Commissioner to take samples of goods from taxable persons when deemed necessary.
S. 155The section states that the claimant must prove their eligibility for input tax credit under the Act.
S. 156Section 156 deems all persons performing duties under the Gujarat GST Act as public servants under the Indian Penal Code.
S. 157Section 157 provides immunity from legal proceedings for good faith actions by officials under the Gujarat Goods and Services Tax Act.
S. 158Section 158 protects information under the Gujarat Goods and Services Tax Act from disclosure except in specific legal or administrative proceedings.
S. 159Section 159 allows the Commissioner to publish details of tax proceedings and prosecutions in the public interest, except for penalties until appeals are resolved.
S. 160Section 160 ensures that administrative actions under the Act remain valid despite minor errors or omissions.
S. 161Section 161 allows authorities to correct apparent errors in their decisions or documents within six months, except for clerical errors, without invalidating proceedings.
S. 162Section 162 restricts civil courts from adjudicating any disputes arising from Gujarat Goods and Services Tax Act.
S. 163Section 163 mandates payment of a prescribed fee for providing copies of orders or documents upon request.
S. 164Section 164 empowers the Gujarat government to make rules for implementing the Gujarat Goods and Services Tax Act, including retrospective effect and penalties.
S. 165The section allows the government to issue regulations to implement the Gujarat Goods and Services Tax Act.
S. 166Section 166 mandates that government rules, regulations, and notifications under the Gujarat GST Act must be presented to the State Legislature for thirty days of review.
S. 167The section allows the Commissioner to delegate any powers under the Act to another authority or officer.
S. 168Section 168 allows the Commissioner to issue orders for uniform implementation, while 168A enables the Government to extend time limits due to force majeure events.
S. 168APower of Government to extend timelimit in special circumstances
S. 169Section 169 outlines various methods for serving notices and communications under the Gujarat Goods and Services Tax Act.
S. 170Section rounds tax, interest, penalties, and refunds to the nearest rupee, increasing if fifty paise or more.
S. 171Section 171 mandates passing on tax rate reductions to customers and allows the Central Government to examine if credits are reflected in prices, with penalties for non-compliance.
S. 172The section allows the government to issue orders to address difficulties in implementing the Act, but only within five years.
S. 173Section 173 repeals three old Gujarat tax acts and cancels related registrations, effective from the act's commencement.
S. 174Section 174 prevents repealed acts from reviving past rights or affecting previous operations, except for rescinded investment incentives.
S. 19722017 : Guj
S. 1977Savings