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gptkbp:instanceOf
|
gptkb:Indian_legislation
|
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gptkbp:administeredBy
|
gptkb:Central_Board_of_Indirect_Taxes_and_Customs
|
|
gptkbp:amendedBy
|
gptkb:Finance_Act,_2020
gptkb:Finance_Act,_2021
gptkb:Finance_Act,_2023
gptkb:Finance_Act,_2018
gptkb:Finance_Act,_2019
Finance Act, 2022
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|
gptkbp:appliesTo
|
India (except Jammu and Kashmir, initially)
|
|
gptkbp:chapter
|
gptkb:audit
Administration
Refunds
Preliminary
Registration
Transitional Provisions
Assessment
Returns
Miscellaneous
Accounts and Records
Advance Ruling
Appeals and Revision
Demands and Recovery
Input Tax Credit
Inspection, Search, Seizure and Arrest
Levy and Collection of Tax
Liability to Pay in Certain Cases
Offences and Penalties
Payment of Tax
Tax Invoice, Credit and Debit Notes
Time and Value of Supply
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|
gptkbp:citation
|
Act No. 12 of 2017
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|
gptkbp:dateEnacted
|
2017-04-12
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|
gptkbp:enactedBy
|
gptkb:Parliament_of_India
|
|
gptkbp:fullName
|
gptkb:Central_Goods_and_Services_Tax_Act,_2017
|
|
gptkbp:governs
|
Goods and Services Tax in India
|
|
gptkbp:language
|
gptkb:Hindi
English
|
|
gptkbp:numberOfSchedules
|
3
|
|
gptkbp:purpose
|
Levy and collection of tax on intra-state supply of goods and services
|
|
gptkbp:relatedLegislation
|
gptkb:IGST_Act,_2017
gptkb:SGST_Act,_2017
gptkb:UTGST_Act,_2017
|
|
gptkbp:repealedBy
|
Central Excise Act, 1944 (partially)
|
|
gptkbp:replacedBy
|
gptkb:Central_Excise_Duty
gptkb:Service_Tax
CST (Central Sales Tax)
VAT (for central taxes)
|
|
gptkbp:section
|
174
|
|
gptkbp:shortName
|
CGST Act
|
|
gptkbp:startDate
|
2017-07-01
|
|
gptkbp:taxStatus
|
gptkb:Indirect_tax
|
|
gptkbp:website
|
https://www.cbic.gov.in/htdocs-cbec/gst/index
|
|
gptkbp:bfsParent
|
gptkb:Central_Goods_and_Services_Tax_Act,_2017_(India)
|
|
gptkbp:bfsLayer
|
8
|
|
https://www.w3.org/2000/01/rdf-schema#label
|
CGST Act, 2017
|