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Download CGST Act with amendments till date

CGST Act with amendments till date:

Two CGST Amendment Acts have been passed by parliament. It was become hard to handle all those amendments. Our team has incorporated all those changes into the bare Act. Please download the CGST Act with all amendments till 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.

Download CGST Act with amendments till date(27 Aug 2019)

The following chapters as amended are included here.

Chapter I: PRELIMINARY

The main modifications were in the definition of Services, adjudicating authority, business. The definition of business segment is removed from CGST Act.

Chapter II: ADMINISTRATION

No major changes are made in this part.

Chapter III: 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: TIME AND VALUE OF SUPPLY

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. 

Section 17(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.

Chapter VI: REGISTRATION

Some minor changes are there in sections 22 and 24.

Chapter VII: 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: RETURNS

The new scheme of return will be introduced soon. No major changes are there.

Chapter X: PAYMENT OF TAX

Chapter XI: REFUNDS

Chapter XII: ASSESSMENT

Chapter XIII: AUDIT

Chapter XIV: INSPECTION, SEARCH, SEIZURE, AND ARREST

Chapter XV: DEMANDS AND RECOVERY

Chapter XVI: LIABILITY TO PAY IN CERTAIN CASES

Chapter XVII: ADVANCE RULING

Chapter XVIII: APPEALS AND REVISION

Chapter XIX: OFFENCES AND PENALTIES

Chapter XX: TRANSITIONAL PROVISIONS

Chapter XXI: MISCELLANEOUS

You can download this PDF. It will be really helpful to get all the changes at one place.

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Profile photo of CA Shafaly Girdharwal 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.

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