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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.
  • ROD’s issues by CBIC and incorporated into CGST Act.

CGST Act with amendments

Following chapters as amended are included here.

ChapterI: PRELIMINARY

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

Chapter II: ADMINISTRATION

No major changes are made in this part.

ChapterIII: LEVY AND COLLECTION OF TAX

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.

ChapterV :INPUT TAX CREDIT

Section 16: Now provision of constructive delivery of services is also inserted. 

Section 17(3): It is specifically mentioned that transaction mentioned in schedule III will not form part of exempted supply.

Section 17(5): Provision related to blockage of ITC on motor vehicle are revamped. Now they are much simple. Ambiguity related to insurance , maintenance and repair of motor vehicle is removed.

Chapter Vi: REGISTRATION

Some minor changes are there in section 22 and 24.

ChapterVII: 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.

ChapterIX: RETURNS

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

Chapter X: PAYMENT OF TAX

ChapterXI:REFUNDS

Chapter XII: ASSESSMENT

ChapterXIII: AUDIT

Chapter XIV: INSPECTION, SEARCH, SEIZURE AND ARREST

ChapterXV: DEMANDS AND RECOVERY

Chapter XVI:LIABILITY TO PAY IN CERTAIN CASES

ChapterXVII: ADVANCE RULING

Chapter XVIII: APPEALS AND REVISION

ChapterXIX:OFFENCES AND PENALTIES

Chapter XX: TRANSITIONAL PROVISIONS

Chapter XXI:MISCELLANEOUS

You can download this PDF. It will be really helpful to get all 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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