Demystifying the CGST Act, 2017: A Comprehensive Guide to Goods and Services Tax

CGST Act, 2017

The Genesis of CGST was to replace the existing fragmented and complex taxation structure with a unified taxation system just to simplify its compliance, reduce its tax cascading, and encourage economic integration within the nation. The foundation of GST was down in the budget speech of 2006 by the finance minister of that time. After a year of deliberations and negotiations between the central and state governments, the constitution (122nd Amendment) bill in the year 2014 was introduced in the Parliament to amend the constitution to implement it within the country. Up to 30-6-2017, the indirect taxes were based on the 3 lists of the seventh schedule of the constitution of India. Such provision was accordingly based on the facts and circumstances that prevailed in the year of the 1935 Government of India Act. This model of taxation has become outdated due to the dynamic changes in the country. The GST tax regime in the 21st century is new to India, but its roots back in 1954, and journey took 63 years to launch GST.  

The GST has been replaced with those pre-existing multiple taxes either imposed by the state or the central governments. The Goods and Services Tax, formally Known as GST, is a successor to VAT (Value Added Tax) widely implemented in India for the supply of goods and services. GST is in the form of digitalized VAT, where goods and services can be easily tracked. GST and VAT Include the same taxation slabs with comprehensive, multistage, and destination-based tax. The Goods and Service Tax is comprehensive as it contains all types of indirect taxes except for a few state taxes. Its nature is Multistage because GST is imposed on each step of the production process. Still, it is refunded to all parties within the various stages of the production process rather than the final consumers and further collected as a destination base tax from the consumption view. Goods and services are divided into five different tax slabs for collection of tax: 0%, 5%, 12%, 18% and 28%. It is a regime where the tax is levied on the supply of goods and services in an integrated manner by way of inter-state supply, i.e. the tax is levied by the federal government but is administered and apportioned jointly by the centre and the state governments.

The Journey of GST –

India is a socialist, democratic, and republican country that complies with the federal form of government, including both the centre and the state. Managing the country’s all-around development and global growth required a fundamental source of income, a Tax (imposed on the general public). Tax is meant to contribute to the country’s development, either imposed by the central and state governments or both.


  1. In 1986, Finance Minister Vishwanath Pratap Singh, during Rajiv Gandhi’s government, started India’s indirect tax regime with the introduction of Modified Value Added Tax (MODVAT).
  2. Eventually, Prime Minister PV Narasimha Rao and Finance Minister Manmohan Singh initiated the early discussions at the state level on Value Added Tax (VAT).
  3.  Further, Mr. Atal Bihari Vajpayee, in the year 1999, in a meeting with the economic advisory panel comprised of three ex. RBI governors IG Patel, Bimal Jalan, and C Rangarajan proposed a single and common tax regime as GST on goods and services to the Prime Minister.
  4. In the year 2000, under the leadership of Prime Minister Mr. Vajpayee, a committee was organized to design the GST Model, which was headed by the Finance Minister of West Bengal, Asim Das Gupta.
  5. The government, Mr. Atal Bihari Vajpayee, in the year 2002, formed a task force known as Keklar Task Force under Vijay Kelkar to recommend tax reforms.
  6. In February 2006, the union finance minister P Chidambaram, in his budget speech, announced the introduction of GST On 1st April 2010.
  7.  In 2009,   representatives from the state and centre associated jointly and worked to examine different aspects of GST and make a report on taxation services and its exemptions, based on their discussion and published their first discussion paper (FDP) on GST.
  8. On 22nd March 2011, the UPA government introduced the 115th constitution amendment bill on GST implementation in the LOK Sabha. Further, it referred to the standing committee headed by former BJP Finance Minister Mr Yashwant Sinha.
  9. In August 2013, the committee submitted its report, but the bill was opposed to objections raised by Gujrat Chief Minister Narendra Modi. As a result, this bill was indefinitely postponed.
  10. In 2014, the BJP government introduced the bill in the 15th Lok Sabha, and the bill lapsed and got approval from the standing committee for reintroduction.
  11.  After the formation of the Modi government, its finance minister introduced the GST bill, which the BJP had a majority, and Jaitley set a new deadline to implement the GST bill on 1st April 2017.
  12. In 2016, the Lok Sabha passed a constitutional amendment bill to make way for GST. However, the opposition led by Congress has opposed the bill and is in demand of sending back the GST bill to the select committee of Rajya Sabha for its review.
  13. Finally, in August 2016, the GST amendment bill was passed, and within the next 15-20 days less or more, 18 states ratified this constitutional amendment bill.
  14. Later, the Hon’ble President Pranab Mukherjee gave his assent to the constitutional GST bill, which later on became an Act and came into force with effect from 8th September 2016 vide the constitution (101st Amendment Act).

Indirect Taxes

  1. United States Supreme Court Justice Holmes stated, ‘Tax is the price we pay for a civilized society.’ Governments in different countries are required to manage the country’s all-around development and global growth, a fundamental source of income which is a Tax (imposed on the general public). Tax is meant to contribute to the country’s development, either imposed by the central and state governments or both.
  2. Taxes are broadly classified as indirect and direct taxes. Out of which, the direct tax is imposed on income, business, property, etc., while the indirect taxes are of that kind that are imposed according to the consumption of goods and services or commodities before they reach consumers for consumption purposes and duly paid by those upon whom it falls, not alike the other taxes but as a part of market commodity price. Indirect taxes are not directly imposed on the income of a person.

Prior structure of indirect taxes (till 30.06.2017)

  1. The constitution of India under Article 1(1) states India, that is Bharat, shall be the union of states. India seems to have a federal form of government, like the USA and other federal structures following nations in the world. However, Article 246(1) in the constitution of India empowers the Parliament of the country with an exclusive legislative power to make laws on any type of subject matter in List II (State List). Article 246(1) of the Constitution provides that the Parliament has exclusive powers to make laws concerning any of the matters enumerated in List II (State List). While in List III, the Parliament and the state governments are authorized to make laws accordingly. Almost maximum taxes come within the Union list, including the Central Excise, Customs Duty, Income Tax, and Business Tax, along with the sale of goods associated with one state to another. Accordingly, Taxes under the State List covers land tax, excise duty on liquor, etc.

 The structure of Indirect Taxes till 30-06-2017 was imposed accordingly-

  1. Central Excise Duty imposed on the manufactured goods and through the central government of India.
  2. State VAT tax was imposed on the sale of goods in the state and taken by the same State government itself.
  3. The central government imposes the CST (Central Sales Tax) on selling and purchasing goods or items from one state to another. Generally, it is collected in the same state from where the goods have been delivered.
  4. The Central government generally imposes Service Tax on the type of services.
  5. Entry Tax is generally imposed and collected from goods entered within any state, especially by the same state government.
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Major Significant faults in the prior indirect taxes Structure

Major widely significant faulty defects that existed within the indirect taxes till 30-06-2017 are as follows-

  1. On every movement or sale and purchase of goods from one state to another, the central government is charging at least 2% under the central sales Tax. It is quite similar to the same situation related to stock transfers or branch transfers, and a set of taxes was not fully available before 30-06-2017. But in different global countries, the movement of goods is exempted under the taxation laws.
  2. Previously, on goods, a cascading impact of taxes can be easily seen, and it was possible to be taxed more and more on the same goods and was not avoided from being taxed due to CST and Entry taxation rules.
  3.  Taxes like CST, State VAT, and Entry Tax, including others, are works like obstacles for goods and services to create a type of National market in the country. No such market ever existed at that time. 
  4. Sellers used to waste lots of time standing in a queue to pay the above kinds of taxes, and this was one of the main reasons for increasing corruption within the Indian goods market.
  5. The central government can impose taxation till the manufacturing process of any goods, and further, the state government, before 30-06-2017, was bound from not imposing tax based on its service. The central government charges accordingly.
  6. Before GST implementation, different states in the country held different procedures and methods to collect out-of-state VAT with different rates, forms, and processes. It was very uneasy and difficult for the person who runs a business in different states to comply with the various taxation regimes. Etc.
  7. It was also with the different states to ease the tax limit regime, attract the industries, and lead the competition among states. It affects the revenue income of State governments.

Why there’s a need for Goods and Service Tax Law?

  1. This was the main factor behind the GST requirement within the nation. There were several forms of taxes imposed by the central and state governments in terms of Excise Duty Tax, Entry Tax, VAT as per states, Service Tax charged on goods, and other taxes like CST specially imposed on those goods delivered from one state to another. Therefore, there was a cascading of various taxes, including some kind of taxes levied accordingly, where the states were not allowed to set off payment of other taxes levied by them.
  2. There was no such National space for the market just because of these existing barriers of taxes under the previous tax regime, and the free flow of trade was impacted to some extent. Not only this, it was quite difficult for the payers to comply with those applicable taxes because it was found more costly even to comply with it, etc.

Formation of GST Council

  1. The formation of a GST Council under Article 279A of the Indian Constitution and formed accordingly vide Notification No. SO 2957(E) in the year of 2016. GST Council is the apex authority to decide GST policies and suggests recommendations, if required, to the central and state governments concerned with GST.
  2. The Finance Minister of India will head the GST council as chairman of the same council.
  3. Union Minister of State in charge of Revenue, including other ministers if nominated by each state government.
  4. The vice Chairperson of the GST Council must be decided by at least 75% of the average voting.
  5. The central government holds 33.33% of voting rights, while the rest state governments possess 66.67% of voting rights in the GST council.

What is GST?

  1. It is a single tax regime that integrates or combines all the existing central and state government taxes under a unified system that simplifies its compliance, decreases the cascading effect on taxes, and promotes economic transactions throughout the nation.
  2. It is imposed on the goods or services for its supply or levied from the initial supply chain starting from the manufacturing of goods, its imports till the last delivery of such goods for its consumption, etc. Such taxes are usually imposed by the central as well as the state governments previously for its supply, but now all such taxes based on supply chain come under the ambit of the GST Tax regime.

Salient Feature of GST

The Goods and Services Tax, formally Known as GST, is a successor to VAT (Value Added Tax) widely implemented in India for the supply chain of goods and services. GST is a comprehensive indirect tax in the form of digitalized VAT where goods and services can be easily tracked. Listed below are the features of GST-

  1. One Nation and One Tax- GST has eliminated the previous existing taxes either imposed or charged by the state or central government, such as excise duty, service tax, State VAT, and many other forms of taxes. GST was implemented with uniformity among the taxes within the country and most probably eradicated the cascading effect of taxes on payers.
  2. GST Dual Structure- GST holds a dual nature structure, which means that the central and state governments impose taxes on the supply of goods and services. The taxes levied by the central government are termed CGST, while the taxes under the State Government will be known as GST. Suppose there is a supply of goods between two states I.e. inter-state transactions. In that case, Integrated GST (IGST) will be applicable, usually collected by the central government and apportioned or divided between the central and concerned states. Importing goods will come under inter-state supplies and not be a part of IGST, including applicable customs and duties.
  3. Source-Based Tax-   GST is treated as a destination or source-based taxation, imposed accordingly on every supply chain level from the product manufacturing till it is supplied to the consumer. It imparts value addition on each level of its supply with the intent of free flow of cash credits and limits the significant taxation burden on the part of the consumer itself.
  4. Input Tax Credit- GST intends to utilize the input of tax credits and allow the businesses to claim for the tax credit being tax paid on those inputs used during manufacturing and goods production, etc. Input Tax Credit eliminates double taxation criteria and decreases the tax burden.
  5. Threshold Exemption under GST-   Small businesses with a specific below turnover (₹ 20 lakhs for supply goods & services and ₹ 40 lakhs for the supplier of goods (intra–state) within India) are exempted under GST. Except some states of Jammu & Kashmir, Himachal Pradesh and Assam have ₹ 20 lakhs in terms of supply of services while ₹ 40 lakhs for the supply of goods (Intra-State).
  6. Online Compliance of GST- GST can be easily filed and applied for GSTIN numbers, return filings, payment of taxes, and other activities related to the compliance of GST can be easily availed through the GST online portal. This portal simplifies the process, makes the whole process easy to file and helps to comply with other required obligations, etc.

The complete structure of Goods and Services Tax

  1. GST, known as Goods and Service tax, has been widely applicable to the supply of goods and services since 01-07-2017, along with Jammu and Kashmir, with effect from 08-07-2017. GST covers 200 miles of nautical jurisdiction of the country within the sea.
  2. GST is applicable to the supply chain of goods and services within the central or state. The state GST will be SGST, collected by the state government, whereas the central GST is CGST, collected by the central government. And if the supply within the Union Territory will be known as UGST accordingly.
  3. If the supply of goods and services is from one state to another (Inter-state), then the central government will impose and collect IGST.
  4. Cess for GST compensation will be applicable on goods like tobacco, coal, carbonated waters, vehicles, etc.
  5. GST will be imposed on Basic Customs Duty, Education including both the secondary and Higher Education Cess and GST Cess on goods in case GST Compensation Cess is applicable and be payable on the imports of goods.
  6. GST formulated on the VAT concept to allow input claims on input tax credit paid, especially on goods and services, to reduce the tax liability.
  7. GST is widely imposed based on goods or services consumption, and GST will be charged within the same states where it is consumed.
  8. IGST rates are Nil, 0.1%, 0.25%, 3%, 5%, 12%, 18% and 28%. If the supply of goods is only in the state, then CGST is applicable at 50% of IGST Rates, and for SGST and UTGST in the state or Union Territory, rates of IGST will be 50%. 
  9. GST is either paid to the central or the state government, including the Union Territory; GST applicability and its control can either be performed by the state government or even by the central government itself just to eliminate the situation and resolve it at the time of any issue.
  10. GST, along with excise duty, will be imposed on tobacco products.
  11. Alcohols will come into the respective State government for taxation purposes. It will be excluded from GST. 
  12. The Council of GST will make policies regarding the GST implementation and if any changes are required.
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Different Applicable Rates of GST

The Goods and Service Tax Council determines the GST slabs’ rate list. Regularly, the GST council checks and monitors the GST rate slabs. GST is applicable to imposing a tax on luxurious and daily usage goods with a remark of high and low, respectively. GST applicable rate list in the nation is widely divided into four different GST slabs: 5% GST, 12 % GST, 18% GST, and 28%, depending upon the nature, type, and usage of goods and services. IGST and CGST do not show the GST rate structure. Under Section 9 of the CGST Act, the CGST rates will be notified by the Central and state governments. Accordingly, the IGST Act, under section 5, empowers the central government to ensure the IGST rate does not exceed 40%. Both the CGST and IGST rates will be common in India. While the SGST rates vary widely over India as the State governments are allowed to impose GST as per their wisdom, various states in India have different GST rates.

Advantages of GST

Advantages for the Central government

  1. GST supports the establishment of a unified National market within the country. This will attract foreign investors and drive the “Make in India” campaign by Modi Ji.
  2. GST helps to create harmony and balance within the taxation law, its process, and taxation rates, especially between the centre and the states. 
  3. GST helps in the compliance process as all tax returns can be easily filed using the GST portal, and even the input tax credit can be easily verified online. Moreover, it will promote the concerned transactions at each level of the supply chain, etc.
  4. Uniformity in the IGST and SGST taxation gate will most probably end the evasion incentives between the bordering states, especially during the inter-state sale of goods and services.
  5. GST law will encourage the filing of GST taxes among individuals because of its common process for filing taxes, registration process, similar tax slab, a similar process to file for returns and refunds, etc.
  6. GST will most probably help the growth of the country as it increases the manufacturing process and exports and offers more job opportunities within the country for its sustainable growth.
  7.  GST allows taxpayers to file their taxes using the GST portal. It will end the corruption involved in the taxation process as there will be no involvement of any human interface while filing the taxation based on goods and services.

Advantages to Trade-related Industry

  1. Under GST, a unified tax rule is available for businesses related to trade, along with some exemptions, which will help in running that business very easily.
  2. GST, especially for the trade industry, consists of various uniform and simple rules and regulations that reduce multiple taxes.
  3. GST will eliminate and end the culture of double taxation on the same goods and services for specific sectors.
  4. GST offers an online portal for its filing, which results in lower compliance costs. Therefore, it will automatically reduce the manpower and other resources that might be used for recording or maintaining business transaction records.
  5. GST will improve and increase the export business in the country and encourage Indian businessman to export their manufactured goods in the abroad market due to the neutralization of taxes, etc.
  6. GST enhances the consumption and production process of goods and services, which will automatically decrease the taxation liability and help in the growth of the production process in the country.

Advantages to Consumers

  1. GST is more likely to provide transparency and eliminate confusion related to the pricing of goods and services among the manufacturer, retailer, and service supplier.
  2. GST offers no cascading effect on goods and services. Therefore, the pricing of goods and services will be reduced automatically.
  3.  Businesses will be more likely to create different job opportunities in the market and will help to remove the poverty in the country.
  4. Usually, small retailers under GST either pay a small amount of GST tax or are exempt from paying taxes.
  5. This will promote the contribution from the end of small manufacturers in the growth of the country’s GDP. 

Advantages to States

  1. GST allows the tax levy from the initial process of manufacturing goods until the delivery of those goods to the last retail extent. Therefore, GST will surely expand the taxation regime.
  2. SGST and IGST rates are equivalent; therefore, it will decrease the invasion incentives.
  3.  GST facilitates the States to levy taxes on the services, which will improve the state government’s revenue and help them grow economically faster.
  4.  GST is levied accordingly on the consumption basis, therefore consuming states will be favoured for GST.  
  5. GST will eradicate and end those taxation barriers and improve them accordingly for the beneficial outcome of the states.

What is CGST?

  1. CGST stands for the Central Goods and Service Tax. It includes all those prior existing central indirect taxes.
  2. The central government imposes this CGST on the goods and services during its intra-state movements.
  3. According to the CGST Act 2017, both the CGST and SGST will apply to the movement of goods and services. The Central government will take the revenue collected during the intra-state movement of goods and services along with the concerned State Government.
  4. The Central Goods and Services under Act 2017 will apply to all parts of the country except Jammu and Kashmir.
  5. For example, if a manufacturer of goods of Uttar Pradesh manufactures goods and sells those goods within the state only, then both the SGST and the CGST will apply on the selling of such goods. Out of that collected tax, the SGST tax will be transferred to the Uttar Pradesh Revenue Government, while the Central Government will collect CGST tax.
  6. Under this circumstance, the collection of tax liability will be equally divided into halves and thus divided between the Central and respective State Governments.
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Objectives of the CGST Act 2017

  1. The CGST is implemented to curb or eliminate multiple indirect taxations like central sales tax, central excise duty, service tax, and other applicable customs duties with excise duties, etc.
  2. The CGST is implemented and widely applicable to create uniformity in the taxation system to eliminate the double taxation system and simplify compliance for filing taxes.
  3. CGST is implemented in the country to neutralize the cascading effects on goods and services and remove hikes in tax evasion.
  4. CGST removed the implication of local taxes, octroi, entry tax, and taxes charged on different posts to promote a free flow of trade within the country.
  5. Before the CGST Act 2017, taxpayers usually faced trouble in compliance with taxes due to various tax applicability, although it has been removed.

Features of CGST

  1. CGST applies to goods and services, especially its intra-state movements.
  2. CGST allows an assessment of the liability of such taxes that an individual needs to pay.
  3. CGST helps in reducing those multiple taxation burden on goods and services that tends to be the part of a taxpayer.
  4. CGST imposes such fines and penalties on its defaulters if found to be violating the rules and regulations specified under the Act.

CGST Rules

The CGST (Central Goods and Services Tax) offers a common set of rules and regulations throughout the country, such as –

  1. You will get a tax invoice for those taxable goods and services which are taxed.
  2. A Bill of Supply is mandatory to be issued for those registered under the GST composition Scheme.
  3. You need to ensure that the invoices issued possess a unique serial number in ascending order.
  4. Under the CGST Act, it is also important to comply with the invoice format that includes the name, address, supply source, and GSTIN by the GST user.
  5. According to the specified rules, the CGST and SGST must be filed equally. Therefore, the percentage will be 18% in GST, 9% for SGST, and 9% for CGST.
  6. IGST will be applied if the sale of goods or services is beyond the state’s jurisdiction.
  7. To file a GST return, one should keep in mind while buying goods or services from registered GST dealers. Always avoid making any deals from unregistered ones.
  8. It is mandatory to issue tax invoices for all charged goods and services.
  9. Suggest depositing all required documents duly to eliminate existing penalties under the Act. 

Paperwork/Documents Required for CGST Registration

A list of documents is given below, and the government requires the same to allot a CGST letter. 

Required Documents for Individuals & Sole Proprietors

  • Applicant’s PAN Card 
  • Applicant’s Aadhaar Card
  • Application’s Passport size photograph
  • Residence Proof Document
  • Bank Account Details.

For Partnerships & LLPs

  • Partnership Deed Document
  • PAN Cards of interested Partners.
  • Pass Port size Photograph of Partners
  • Their Residence Address Proof
  • Authorized Signatory Aadhaar Card.
  • Signatory Appointment Document Proof.
  • LLP Registration Document.
  • Bank Account Details
  • Business Operating Place Document.

For Hindu Undivided Families (HUFs)

  • Hindu Undivided Family PAN Card
  • PAN Card of Karta
  • Pass Port Size Photographs. 
  • Bank Details
  • Operating Business Place Proof

For Companies

  • PAN Card of Company
  • Incorporation Proof
  • MOA & AOA of Company
  • Signatory Appointment Document
  • Authorized Signatory PAN Card
  • Aadhaar Card of Signatory
  • PAN Card of all directors.
  • Residence Proof of Directors.
  • Place of Business Operating Document
  • Bank Account Details

For Societies & Clubs

  • Registration Proof
  • PAN Card of Club or Society along with Associated Partners.
  • Bank Account Statement or Cancelled Cheque.
  • Document of Office Address
  • Document of Signed Authorized Signatory

Benefits of Central Goods and Services Tax

CGST offers different tax benefits and relaxation based on Goods and services, such as

1. Curb Multiple Taxes-

Before the GST implementation in the country, there were numerous series of taxation either imposed by the central government or the state government imposing on the taxpayers. As the CGST came into existence, uniformity in the taxation system prevailed across the country and eliminated those unnecessarily burdened taxes on payers. It somehow reduces the taxation burden on them. 

2. Costs Reduction-

The CGST has not only decreased the pricing of goods and services in the market. It enables transparency among the taxpayers, including the manufacturer, retailer suppliers, etc. They can easily save their money and make further investments.

3. Ease in Business Operation

CGST offers similar taxation slabs related to the different states, Although CGST has made it easier for the businessman who likes to expand their business interstate on a similar tax regime.

4. Effortless Tax Filings

CGST offers business and helps them file taxes and maintain records of documents effectively and efficiently. Even the filing cost under the CGST has become easier with fewer costs. 

5. Removing Cascading Effect

CGST offers taxpayers different taxation benefits starting from the initial stage of production of goods or services till their consumption, with a marginal amount of taxation. Thus, CGST has removed and eliminated the cascading effect on goods and services.


The Government of India implemented the CGST Act 2017 after several discussions,  with an intent to create a unified law and eliminate the previous existing taxes either imposed or charged by the state or central government, such as excise duty, service tax, State VAT, and many other forms of taxes. GST was implemented with uniformity among the taxes within the country and most probably eradicated the cascading effect of taxes on payers.


  1. What is CGST under the GST regime?

    CGST is defined as the Central Goods and Services Tax, which is a part of the Goods and Services Tax (GST) imposed by the central government on the supply of goods and services within the Indian Territory.

  2. How is CGST different from SGST and IGST?

    The CGST is imposed from the end of the central government on intra-state transactions, whereas SGST is applied by the state government. The IGST is applicable for inter-state transactions, and moreover, it is a combination of CGST and SGST.

  3. What are the key provisions of the CGST Act 2017?

    The key provisions included under the CGST Act 2017 consist of the specific provision in relation to the imposition and collection of CGST, input tax credit, and taxpayer registrations, along with diverse aspects of the GST framework.

  4. Who is liable to pay CGST under the GST law?

    The person who engaged in the supply of goods and services is liable to make the payment for CGST. Such a person may include a supplier, manufacturer, trader, or service provider.

  5. How is the CGST rate determined for different goods and services?

    The CGST rates are applicable and determined for different goods and services and are decided at the end of the GST council, a body which consists of members representing from the end of both central and state governments.

  6. What is the input tax credit (ITC) mechanism under CGST?

    The input tax credit or ITC permits businesses to file their claim for a credit of taxes paid on input goods and services. Such input credit can be used to offset the final tax liability.

  7. How can one register under the CGST Act 2017?

    You need to apply for GST registration through the government's official website- the GST portal, which requires you to submit the requisite documents and information related to business operations.

  8. What are the penalties for non-compliance with CGST regulations?

    Non-compliance with the GST regulations may attract severe legal penalties, which include fines and prosecution. The penalty depends upon the nature and the extent of the GST violation.

  9. How can taxpayers resolve disputes related to CGST assessments?

    Taxpayers in India can proceed with an appeal against the CGST tax assessments within the specified timeline for dispute resolution, which includes the appeal before the Appellate Authority and the Appellate Tribunal.

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