THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 NO. 12 OF 2017

THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 NO. 12 OF 2017

THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 NO. 12 OF 2017

  As on 30.09.2020 THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 (12 OF 2017) AS AMENDED BY THE :- THE CENTRAL GOODS AND SERVICES TAX (EXTENSION TO JAMMU AND KASHMIR) ACT, 2017 (NO. 26 OF 2017); THE FINANCE ACT, 2018 (NO. 13 OF 2018); THE CENTRAL GOODS AND SERVICES TAX (AMENDMENT) ACT, 2018 (NO. 31 OF 2018); THE FINANCE (NO. 2) ACT, 2019 (NO. 23 OF 2019); THE FINANCE ACT, 2020 (NO. 12 OF 2020); THE TAXATION AND OTHER LAWS (RELAXATION OF CERTAIN PROVISIONS) ORDINANCE, 2020.   Note: This updated version of the Central Goods and Services Tax Act, 2017 as amended upto 30th September, 2020 has been prepared for convenience and easy reference of the trade and industry and has no legal binding or force. The Acts as published in the official Gazette of the Government of India only have the force of law. Any errors in this document may kindly be brought to notice by sending an email on gst-cbec@gov.in.         Table of Contents CHAPTER I PRELIMINARY                                                                                                                                         2 CHAPTER II…