Section 31, Central Goods and Services Tax Act, 2017 [S10-6Z1]
As at 1 July 2017. No text held for this date. The earliest text held stands from 1 January 2021.
Defined terms in this text (15)
document: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): "document" shall include any matter written, expressed or described upon any substance by means of letters, figures or marks, or by more than one of those means which is intended to be used, or which may be used, for the purpose of recording that matter
goods: Section 2, Central Goods and Services Tax Act, 2017 [S1061R] (In this Act, unless the context otherwise requires): "goods" means every kind of movable property other than money and securities but includes actionable claim, growing crops, grass and things attached to or forming part of the land which are agreed to be severed before supply or under a contract of supply
goods: 38 more definitions.
Government: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (23) "Government" or the Government shall include both the Central Government and any State Government;
month: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): "month" shall mean a month reckoned according to the British calendar
person: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): "person" shall include any company or association or body of individuals, whether incorporated or not
person: 1 more definition.
recipient: Section 2(93), Central Goods and Services Tax Act, 2017: "recipient" of supply of goods or services or both, means— (a) where a consideration is payable for the supply of goods or services or both, the person who is liable to pay that consideration; (b) where no consideration is payable for the supply of goods, the person to whom the goods are delivered or made available, or to whom possession or use of the goods is given or made available; and (c) where no consideration is payable for the supply of a service, the person to whom the service is rendered, and any reference to a person to whom a supply is made shall be construed as a reference to the recipient of the supply and shall include an agent acting as such on behalf of the recipient in relation to the goods or services or both supplied;
registered: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (49) "registered", used with reference to a document, shall mean registered in India under the law for the time being in force for the registration of documents;
registered person: Section 2(94), Central Goods and Services Tax Act, 2017: "registered person" means a person who is registered under section 25 but does not include a person having a Unique Identity Number;
sale: Section 54, Transfer of Property Act: "Sale" is a transfer of ownership in exchange for a price paid or promised or part-paid and part-promised. [Sale how made] Such transfer, in the case of tangible immoveable property of the value of one hundred rupees and upwards, or in the case of a reversion or other intangible thing, can be made only by a registered instrument. In the case of tangible immoveable property of a value less than one hundred rupees, such transfer may be made either by a registered instrument or by delivery of the property. [...] [Contract for sale] A contract for the sale of immoveable property is a contract that a sale of such property shall take place on terms settled between the parties. It does not, of itself, create any interest in or charge on such property.
section: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (54) "section" shall mean a section of the Act or Regulation in which the word occurs;
section: 363 more definitions.
sub-section: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (61) "sub-section" shall mean a sub-section of the section in which the word occurs;
supplier: Section 2(105), Central Goods and Services Tax Act, 2017: "supplier" in relation to any goods or services or both, shall mean the person supplying the said goods or services or both and shall include an agent acting as such on behalf of such supplier in relation to the goods or services or both supplied; Provided that a person who organises or arranges, directly or indirectly, supply of specified actionable claims, including a person who owns, operates or manages digital or electronic platform for such supply, shall be deemed to be a supplier of such actionable claims, whether such actionable claims are supplied by him or through him and whether consideration in money or money's worth, including virtual digital assets, for supply of such actionable claims is paid or conveyed to him or through him or placed at his disposal in any manner, and all the provisions of this Act shall apply to such supplier of specified actionable claims, as if he is the supplier liable to pay the tax in relation to the supply of such actionable claims.
supply: Section 7(1), Central Goods and Services Tax Act, 2017: "For the purposes of this Act, the expression - "supply" includes- (a) all forms of supply of goods or services or both such as sale, transfer, barter, exchange, licence, rental, lease or disposal made or agreed to be made for a consideration by a person in the course or furtherance of business; (aa) the activities or transactions, by a person, other than an individual, to its members or constituents or vice-versa, for cash, deferred payment or other valuable consideration. Explanation.-For the purposes of this clause, it is hereby clarified that, notwithstanding anything contained in any other law for the time being in force or any judgment, decree or order of any Court, tribunal or authority, the person and its members or constituents shall be deemed to be two separate persons and the supply of activities or transactions inter se shall be deemed to take place from one such person to another; (b) import of services for a consideration whether or not in the course or furtherance of business; and (c) the activities specified in Schedule I, made or agreed to be made without a consideration."
value: Section 2(41), Customs Act, 1962: "value", in relation to any goods, means the value thereof determined in accordance with the provisions of sub-section (1) or sub-section (2) of section 14;
voucher: Section 2(118), Central Goods and Services Tax Act, 2017: "voucher" means an instrument where there is an obligation to accept it as consideration or part consideration for a supply of goods or services or both and where the goods or services or both to be supplied or the identities of their potential suppliers are either indicated on the instrument itself or in related documentation, including the terms and conditions of use of such instrument;
Made under this section, or naming it (4)
Circular No. 90/09/2019-GST [C10-333], 18 February 2019, in force. The text contains "section 31 of the Central Goods and Services Tax Act, 2017".
Notification No. 66/2020-Central Tax [N10-QCN], 21 September 2020, in force. The text contains "sub-section (7) of section 31 of the said Act".
Notification No. 2/2019-Central Tax (Rate) [N10-FSN], 7 March 2019, in force. The text contains "sub-section (3) of section 31 of the said Act".
Notification No. 2/2019-Union Territory Tax (Rate) [N10-FVH], 7 March 2019, in force. The text contains "sub-section (3) of section 31 of the said Act".
Cited by (12)
Section 12, Central Goods and Services Tax Act, 2017 [S10-6C2], 12 April 2017, Band A. "section 31".
Section 13, Central Goods and Services Tax Act, 2017 [S10-6D0], 12 April 2017, Band A. "section 31".
Section 2, Central Goods and Services Tax Act, 2017 [S10-61R], 12 April 2017, Band A. "section 31".
Rule 21A, Central Goods and Services Tax Rules, 2017 [S10-DJJ], 19 June 2017, Band A. "section 31".
Rule 36, Central Goods and Services Tax Rules, 2017 [S10-E6K], 19 June 2017, Band A. "section 31".
Rule 46, Central Goods and Services Tax Rules, 2017 [S10-EKW], 19 June 2017, Band A. "section 31".
Rule 49, Central Goods and Services Tax Rules, 2017 [S10-ERA], 19 June 2017, Band A. "section 31".
Rule 50, Central Goods and Services Tax Rules, 2017 [S10-ES8], 19 June 2017, Band A. "section 31".
Rule 51, Central Goods and Services Tax Rules, 2017 [S10-ETE], 19 June 2017, Band A. "section 31".
Rule 52, Central Goods and Services Tax Rules, 2017 [S10-EVC], 19 June 2017, Band A. "section 31".
Rule 53, Central Goods and Services Tax Rules, 2017 [S10-EW2], 19 June 2017, Band A. "section 31".
Rule 89, Central Goods and Services Tax Rules, 2017 [S10-GBY], 19 June 2017, Band A. "section 31".
Not held (0)
none
Duties published under this section (1)
D12-1JS. Every registered person supplying taxable goods: Issue a tax invoice showing the description, quantity and value of goods, the tax charged and other particulars; Before or at the time of removal of goods for supply, or delivery; Tax invoice. Published by GST Policy Wing, Central Board of Indirect Taxes and Customs (synthetic record).