CGST Act With Amendments – Download PDF Updated Till February 2023
CGST Act 2017 With Amendments Updated Till February 2023 – Download Free PDF
To read the CGST Act 2017 with amendments till February 2022, download the PDF added at the end of this article.
Download CGST Act with amendments, With FB 2021 updates
These changes to the Central Goods and Services Tax Act will be effective from 1st April 2020. The February 2022 updates have also been announced, so Keep Your Eye On This Space for more information about those!
The changes introduced by FB 2021 are also updated in this document. Major changes are done by FB 2021 are-
- Section 7 is amended to change the definition of supply
- Amendment in section 16(2)
- Section 35 is amended to remove GST audit
- GST annual return section 44 is also amended
- Amendment in section 50
- Amendment in section 74
- Amendment in section 75
- Section 83 is amended
- Section 107 is amended
- Section 129, 130, 151, and 152 are also amended along with section 168 and schedule II
Related Topic:
Principle Governing Attachment of Property Under Section 83 CGST Act, 2017
CGST Act with amendments to date:
Two CGST Amendment Acts have been passed by parliament. Our team has incorporated all those changes into the bare Act. This is a very useful PDF. All the sections are linked and every page has a link to the index. Please download the CGST Act with all amendments to date. It will include the following amendments.
- CGST Amendment Act 2017.
- CGST Amendment Act 2018.
- Changes proposed by finance bill 2019
- ROD’s issues by CBIC and incorporated into the CGST Act.
CGST Act amended With Notification(14.08.2020)
Related Topic:
Summons, Cross-Examination, And Arrest, Under CGST Act, 2017
The following chapters as amended are included here.
Chapter I:Â PRELIMINARY
The main modifications were in the definition of Services, adjudicating authority, business. The definition of a business segment is removed from CGST Act.
Chapter II:Â ADMINISTRATION
No major changes are made in this part.
Chapter III:Â LEVY AND COLLECTION OF TAX
The definition of supply is changed retrospectively. Now schedule II is only for deciding the nature of supply.
Chapter IV:Â TIME AND VALUE OF SUPPLY
Related Topic:
Interplay of Section 129 & 130 of CGST Act
A minor change is there in time of supply of goods and services. Earlier it mentioned section 31(1). Now that (1) is removed.
Chapter V: INPUT TAX CREDIT
Section 16: Now the provision of constructive delivery of services is also inserted.
Section17(3): It is specifically mentioned that the transaction mentioned in schedule III will not form part of the exempted supply.
Section 17(5): Provision related to blockage of ITC on the motor vehicle are revamped. Now they are much simple. Ambiguity related to insurance, maintenance, and repair of the motor vehicle is removed.
Related Topic:
Finance Bill, 2021 receives the assent of the President: When would the GST related amendments become effective?
Chapter VI:Â REGISTRATION
Some minor changes are there in sections 22 and 24.
Chapter VII:Â TAX INVOICE, CREDIT, AND DEBIT NOTES
Now one credit note for various invoices and vice versa is possible.
Chapter VIII: ACCOUNTS AND RECORDS
No major changes are there.
Chapter IX:Â RETURNS
The new scheme of return will be introduced soon. No major changes are there.
Related Topic:
Analysis of Section 140(3) of CGST Act
Other chapters:
Chapter X:Â PAYMENT OF TAX
ChapterXI: REFUNDS
Chapter XII:Â ASSESSMENT
ChapterXIII:Â AUDIT
Chapter XIV:Â INSPECTION, SEARCH, SEIZURE, AND ARREST
ChapterXV:Â DEMANDS AND RECOVERY
Chapter XVI: LIABILITY TO PAY IN CERTAIN CASES
ChapterXVII:Â ADVANCE RULING
Chapter XVIII:Â APPEALS AND REVISION
ChapterXIX: OFFENCES AND PENALTIES
Chapter XX:Â TRANSITIONAL PROVISIONS
ChapterXXI: MISCELLANEOUS
You can download this PDF. It will be really helpful to get all the changes in one place. We have also added notifications to it. It is quite easy to refer to the relevant notifications.
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CA Shafaly Girdharwal
CA
New Delhi, India
CA Shaifaly Girdharwal is a GST consultant, Author, Trainer and a famous You tuber. She has taken many seminars on various topics of GST. She is Partner at Ashu Dalmia & Associates and heading the Indirect Tax department. She has authored a book on GST published by Taxmann.
