INDIA CODE

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Goods and Services Tax (Compensation to States) Act, 2017: sections with instruments beneath them (4)

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Open at its own address /A11-MNA

Goods and Services Tax (Compensation to States) Act, 2017 [A11-MNA]

As at 7 September 2026. In force from 23 October 2018.

Dates: made 21 September 2017; in force 23 October 2018; ceased none recorded. Gazette: none recorded. Band A.

Synthetic. The words of this Act are generated by the register; its title, number and year are real.

Cite: Goods and Services Tax (Compensation to States) Act, 2017, Act 15 of 2017 [A11-MNA]. Machine: A11-MNA.

Sections (69)

Chapter I. PRELIMINARY

Chapter II. BOARD

Chapter III. REGULATION OF THE SUPPLY OF GOODS OR SERVICES

Chapter IV. REGULATION OF THE SUPPLY OF GOODS OR SERVICES

Chapter V. REGULATION OF THE IMPORT OF GOODS

Chapter VI. REGULATION OF THE EXPORT OF GOODS

Chapter VII. OFFENCES AND PENALTIES

Chapter VIII. MISCELLANEOUS

Section 1. Short title, extent and commencement [S28-4WG]

Section 2. Definitions [S28-4XJ]

Section 3. Appointment of Board [S28-4YM]

Section 4. Registration of exporters [S28-4ZP]

Section 5. Prohibition of the manufacture of goods without licence [S28-509]

Section 6. Grant of licence [S28-51B]

Section 7. Maintenance of records and furnishing of returns [S28-52D]

Section 8. Powers of proper officer [S28-53F]

Section 9. Power to issue directions [S28-541]

Section 10. Power to exempt [S28-553]

Section 11. Registration of registereds person [S28-565]

Section 12. Prohibition of the supply of goods or services without licence [S28-577]

Section 13. Grant of licence [S28-58S]

Section 14. Maintenance of records and furnishing of returns [S28-59V]

Section 15. Powers of proper officer [S28-5AX]

Section 16. Power to issue directions [S28-5BZ]

Section 17. Power to exempt [S28-5CH]

Section 18. Registration of importers [S28-5DK]

Section 19. Prohibition of the export of goods without licence [S28-5EN]

Section 20. Grant of licence [S28-5FQ]

Section 21. Maintenance of records and furnishing of returns [S28-5GC]

Section 22. Powers of proper officer [S28-5HE]

Section 23. Power to issue directions [S28-5J8]

Section 24. Power to exempt [S28-5KA]

Section 25. Registration of manufacturers [S28-5M4]

Section 26. Prohibition of the supply of goods or services without licence [S28-5N6]

Section 27. Grant of licence [S28-5P0]

Section 28. Maintenance of records and furnishing of returns [S28-5Q2]

Section 29. Powers of proper officer [S28-5RW]

Section 30. Power to issue directions [S28-5SY]

Section 31. Power to exempt [S28-5TR]

Section 32. Registration of taxables person [S28-5VT]

Section 33. Prohibition of the import of goods without licence [S28-5WM]

Section 34. Grant of licence [S28-5XP]

Section 35. Maintenance of records and furnishing of returns [S28-5YG]

Section 36. Powers of proper officer [S28-5ZJ]

Section 37. Power to issue directions [S28-605]

Section 38. Power to exempt [S28-617]

Section 39. Registration of exporters [S28-621]

Section 40. Prohibition of the manufacture of goods without licence [S28-633]

Section 41. Grant of licence [S28-64D]

Section 42. Maintenance of records and furnishing of returns [S28-65F]

Section 43. Powers of proper officer [S28-669]

Section 44. Power to issue directions [S28-67B]

Section 45. Power to exempt [S28-68N]

Section 46. Registration of registereds person [S28-69Q]

Section 47. Prohibition of the supply of goods or services without licence [S28-6AH]

Section 48. Grant of licence [S28-6BK]

Section 49. Maintenance of records and furnishing of returns [S28-6CX]

Section 50. Powers of proper officer [S28-6DZ]

Section 51. Power to issue directions [S28-6ES]

Section 52. Power to exempt [S28-6FV]

Section 53. Registration of importers [S28-6G0]

Section 54. Prohibition of the export of goods without licence [S28-6H2]

Section 55. Grant of licence [S28-6J4]

Section 56. Maintenance of records and furnishing of returns [S28-6K6]

Section 57. Powers of proper officer [S28-6M8]

Section 58. Power to issue directions [S28-6NA]

Section 59. Power to exempt [S28-6PC]

Section 60. Registration of manufacturers [S28-6QE]

Section 61. Prohibition of the supply of goods or services without licence [S28-6RG]

Section 62. Grant of licence [S28-6SJ]

Section 63. Penalty for contravention [S28-6TM]

Section 64. Offences by companies [S28-6VP]

Section 65. Appeal [S28-6WR]

Section 66. Cognizance of offences [S28-6XT]

Section 67. Protection of action taken in good faith [S28-6YW]

Section 68. Power to make rules [S28-6ZY]

Section 69. Power to remove difficulties [S28-701]

Made under

No recital of a power is printed.

Acts on (0)

none

Acted on by (2)

Commences: Notification S.O. 2168(E), dated 9th January, 2019 [N12-JKA], 17 January 2019. "shall come into force".

Commences: Notification S.O. 2624(E), dated 14th October, 2018 [N12-JFQ], 23 October 2018. "shall come into force".

Not held (1)

"section 58 of the Customs Act, 1962"

Sort rules. Subjects by name. Acts by year, then number. Sections in the order of the arrangement. Instruments by date, then number. Amendments by date. An instrument stands under the section its recital names; where the register resolved no section, it stands under No power resolved. Counts are the rows beneath.