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THE ASSAM GOODS AND SERVICES TAX ACT, 2017
THE ASSAM GOODS AND SERVICES TAX ACT, 2017
Sections
An ACT
Section 1CHAPTER - I - Preliminary
Section 2Section 1. Short title, extent and commencement
Section 1Section 2. Definitions
Section 2CHAPTER - II - Administration
Section 5Section 4.(1). 1
Section 4Section 5.(1). 1
Section 5Section 6.(1). 1
Section 6CHAPTER - III - Levy and Collection of Tax
Section 9Section 7.(1). 1
Section 7Section 9.(1). 1
Section 9Section 10.(1). 1
Section 10Section 11.(1). 1
Section 11CHAPTER - IV - Time and Value of Supply
Section 14Section 12.(1). 1
Section 12Section 13.(1). 1
Section 13Section 15.(1). 1
Section 15CHAPTER - V - Input Tax Credit
Section 18Section 16.(1). 1
Section 16Section 17 (1). 1
Section 17Section 18 (1). 1
Section 18Section 19 (1). 1
Section 19Section 20 (1). 1
Section 20CHAPTER - VI - Registration
Section 24Section 22.(1). 1
Section 22Section 23.(1). 1
Section 23Section 24.Notwithstanding anything contained in sub-.
Section 24Section 25.(1). 1
Section 25Section 26.(1). 1
Section 26Section 27.(1). 1
Section 27Section 28.(1). 1
Section 28Section 29.(1). 1
Section 29Section 30.(1). 1
Section 30CHAPTER- VII - Tax Invoice, Credit and Debit Notes
Section 34Section 31.(1). 1
Section 31Section 32.(1). 1
Section 32Section 34.(1). 1
Section 34CHAPTER - VIII - Accounts and Records
Section 38Section 35 (1). 1
Section 35CHAPTER- IX - Returns
Section 40Section 37.(1). 1
Section 37Section 38.(1). 1
Section 38Section 39.(1). 1
Section 39Section 41.(1). 1
Section 41Section 42.(1). 1
Section 42Section 43.(1). 1
Section 43Section 44.(1). 1
Section 44Section 47.(1). 1
Section 47Section 48.(1). 1
Section 48CHAPTER - X - Payment of Tax
Section 50Section 49.(1). 1
Section 49Section 50.(1). 1
Section 50Section 51.(1). 1
Section 51Section 52.(1). 1
Section 52CHAPTER - XI - Refunds
Section 55Section 54.(1). 1
Section 54Section 56.If any tax ordered to be refunded under sub-.
Section 56Section 58.(1). 1
Section 58CHAPTER- XII - Assessment
Section 59Section 59.Every registered person shall self-.
Section 59Section 60.(1). 1
Section 60Section 61.(1). 1
Section 61Section 62.(1). 1
Section 62Section 64.(1). 1
Section 64
CHAPTER XIII
CHAPTER XIII - Audit
Section 65Section 65.(1). 1
Section 65Section 66.(1). 1
Section 66CHAPTER - XIV - Inspection, Search, Seizure and Arrest
Section 68Section 67.(1). 1
Section 67Section 68.(1). 1
Section 68Section 69.(1). 1
Section 69Section 70.(1). 1
Section 70Section 71.(1). 1
Section 71Section 72.(1). 1
Section 72CHAPTER - XV - Demands and Recovery
Section 75Section 73.(1). 1
Section 73Section 74.(1). 1
Section 74Section 75.(1). 1
Section 75Section 73. (3). 3
Section 73Section 76.(1). 1
Section 76Section 77.(1). 1
Section 77Section 79.(1). 1
Section 79Section 83.(1). 1
Section 83CHAPTER - XVI - Liability to Pay in Certain Cases
Section 84Section 85.(1). 1
Section 85Section 87.(1). 1
Section 87Section 88.(1). 1
Section 88Section 89.(1). 1
Section 89Section 93.(1). 1
Section 93Section 94.(1). 1
Section 94CHAPTER - XVII - Advance Ruling
Section 91Section 95.In this Chapter, unless the context otherwise requires,-.
Section 95Section 96.(1). 1
Section 96Section 97.(1). 1
Section 97Section 98.(1). 1
Section 98Section 100.(1). 1
Section 100Section 101.(1). 1
Section 101Section 103.(1). 1
Section 103Section 104.(1). 1
Section 104Section 105.(1). 1
Section 105CHAPTER - XVIII - Appeals and Revision
Section 101Section 107.(1). 1
Section 107Section 108.(1). 1
Section 108Section 109.(1). 1
Section 109Section 111.(1). 1
Section 111Section 112.(1). 1
Section 112Section 113.(1). 1
Section 113Section 116.(1). 1
Section 116Section 117.(1). 1
Section 117Section 118.(1). 1
Section 118Section 120.(1). 1
Section 120CHAPTER - XIX - Offences and Penalties
Section 112Section 122.(1). 1
Section 122Section 126.(1). 1
Section 126Section 129.(1). 1
Section 129Section 130.(1). 1
Section 130Section 132.(1). 1
Section 132Section 133.(1). 1
Section 133Section 137.(1). 1
Section 137Section 138.(1). 1
Section 138CHAPTER - XX - Transitional Provisions
Section 121Section 139.(1). 1
Section 139Section 140.(1). 1
Section 140Section 141.(1). 1
Section 141Section 142.(1). 1
Section 142CHAPTER - XXI - Miscellaneous
Section 126Section 143.(1). 1
Section 143Section 144.Where any document-.
Section 144Section 145.(1). 1
Section 145Section 149.(1). 1
Section 149Section 150.(1). 1
Section 150Section 151.(1). 1
Section 151Section 152. Bar on disclosure of information..
Section 152Section 157.(1). 1
Section 157Section 158.(1). 1
Section 158Section 159.(1). 1
Section 159Section 160.(1). 1
Section 160Section 164.(1). 1
Section 164Section 169.(1). 1
Section 169Section 171.(1). 1
Section 171Section 172.(1). 1
Section 172Section 173.(1). 1
Section 173Section 174.(1). 1
Section 174
assam-goods-and-services-tax-act-2017.json
•
143 Sections
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Assam
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"id": 2502,
"slug": "assam-goods-and-services-tax-act-2017",
"title": "THE ASSAM GOODS AND SERVICES TAX ACT, 2017",
"short_title": "THE ASSAM GOODS AND SERVICES TAX ACT, 2017",
"act_number": "XXVIII of 2017",
"act_year": 2017,
"act_type": "STATE",
"location": "Assam",
"law_status": "valid",
"enactment_date": "2017-05-24",
"description": "THE ASSAM GOODS AND SERVICES TAX ACT, 2017",
"preamble": "",
"section_label": "Section",
"sections": [
{
"number": "1",
"title": "An ACT",
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"content": "GOVERNMENT OF ASSAM\nORDERS BY THE GOVERNOR\nLEGISLATIVE DEPARTMENT : : : LEGISLATIVE BRANCH\nNOTIFICATION\nThe 1st June, 2017\nNo. LGL.123/2017/11.– The following Act of the Assam Legislative Assembly which received the assent of the Governor on 24th May, 2017 is hereby published for general information.\n\nASSAM ACT NO. XXVIII OF 2017\n(Received the assent of the Governor on 24th May, 2017)\nTHE ASSAM GOODS AND SERVICES TAX ACT, 2017\n\nAN ACT\nto make a provision for levy and collection of tax on intra-State supply of goods or services or both by the State of Assam and the matters connected therewith or incidental thereto.\nBe it enacted by Legislature of Assam in the Sixty-eighth Year of the Republic of India as follows:—",
"footnote": "",
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"number": "2",
"title": "CHAPTER - I - Preliminary",
"chapter": null,
"content": "",
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{
"number": "1",
"title": "Section 1. Short title, extent and commencement",
"chapter": null,
"content": "(1) This Act may be called \n(2) It extends to the whole of the Assam \n(3) It shall come into force on such date as the State Government \nmay, by notification in the Official Gazette, appoint: \nProvided that different dates may be appointed for different \nprovisions of this Act and any reference in any such provision to the \ncommencement of this Act shall be construed as a reference to the \ncoming into force of that provision.",
"footnote": "",
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{
"number": "2",
"title": "Section 2. Definitions",
"chapter": null,
"content": "(1) \"Actionable claim\" shall have the same meaning as assigned to it \nin section 3 of the Transfer of Property Act, 1882; \n(2) \"Address of delivery\" means the address of the recipient of goods \nor services or both indicated on the tax invoice issued by a registered \nperson for delivery of such goods or services or both; \n(3) \"Address on record\" means the address of the recipient as \navailable in the records of the supplier; \n[(4) \"Adjudicating authority\" means any authority, appointe d or \nauthorised to pass any order or decision under this Act, but does not \ninclude the Commissioner, Revisional Authority, the Authority for \nAdvance Ruling, the Appellate Authority for Advance Ruling, *[the \n[Appellate Authority and the Appellate Tribunal and the Authority \nrefered to in sub-section (2) of section 171]; \n*[Substitution of word ‘ Appellate Authority and the Appellate \nTribunal ’ by 2019 Amend act.s.2(a)] \n(5) \"Agent\" means a person, including a factor, broker, commission \nagent, arhatia, del credere agent, an auctioneer or any other \nmercantile agent, by whatever name called, who carries on the \nbusiness of supply or receipt of goods or services or both on behalf \nof another; \n(6) \"Aggregate turnover\" means the aggregate value of all taxable \nsupplies (excluding the value of inward supplies on which tax is \npayable by a person on reverse charge basis), exempt supplies, \nexports of goods or services or both and inter -State supplies of \npersons having the same Permanent Account Number, to be \ncomputed on all India basis but excludes central tax, State tax, Union \nterritory tax, integrated tax and cess; \n(7) \"Agriculturist\" means an individual or a Hindu Undivided Family \nwho undertakes cultivation of land- \n(a) by own labour, or \n(b) by the labour of family, or \n(c) by servants on wages payable in cash or kind or by hired labour \nunder personal supervision or the personal supervision of any \nmember of the family; \n(8) \"Appellate Authority\" means an authority appointed or \nauthorised to hear appeals as referred to in section 107; \n(9) \"Appellate Tribunal\" means the Goods and Services Tax Appellate \nTribunal referred to in section109; \n(10) \"Appointed day\" means the date on which the provisions of this \nAct shall come into force; \n(11) \"Assessment\" means determination of tax liability under this Act \nand includes self -assessment, re -assessment, provisional \nassessment, summary assessment and best judgement assessment; \n(12) \"Associated enterprises\" shall have the same meaning as \nassigned to it in section 92A of the Income-tax Act, 1961; \n(13) \"Audit\" means the examination of records, returns and other \ndocuments maintained or furnished by the registered person under \nthis Act or the rules made thereunder or under any other law for the \ntime being in force to verify the correctness of turnover declared, \ntaxes paid, refund claimed and input tax credit availed, and to assess \nhis compliance with the provisions of this Act or the rules made \nthereunder; \n(14) \"Authorised bank\" shall mean a bank or a branch of a bank \nauthorised by the Central Government to collect the tax or any other \namount payable under this Act; \n(15) \"Authorised representative\" means the representative as \nreferred to under section 116; \n(16) \"Board\" means the *[Central Board of Indirect Taxes and \nCustoms] constituted under t he Central Boards of Revenue Act, \n1963;] \n*[Substitution of word ‘Central Board of Excise and Custom’ by 2019 \nAmend act.s.2(b)] \n \n(17) \"Business\" includes- \n(a) any trade, commerce, manufacture, profession, vocation, \nadventure, wager or any other similar activity, whether or not it is for \na pecuniary benefit; \n(b) any activity or transaction in connection with or incidental or \nancillary to sub-clause (a); \n(c) any activity or transaction in the nature of sub-clause (a), whether \nor not there is volume, frequency, continuity or regularity of such \ntransaction; \n(d) supply or acquisition of goods including capital goods and services \nin connection with commencement or closure of business; \n(e) provision by a club, association, society, or any such body (for a \nsubscription or any other consideration) of the facilities or benefits \nto its members; \n(f) admission, for a consideration, of persons to any premises; \n(g) services supplied by a person as the holder of an office which has \nbeen accepted by him in the course or furtherance of his trade, \nprofession or vocation; \n*[(h) activities of a race club including by way of totalisator or a \nlicence to book maker or activities of a licenced book maker in such \nclub; and] \n*[Substitution of clause by 2019 Amend Act.s.2(c)] \n(i) any activity or transaction undertaken by the Central Government, \na State Government or any local authority in which they are engaged \nas public authorities; \n(18) \"Business vertical\" means a distinguishable component of an \nenterprise that is engaged in the supply of individual goods or \nservices or a group of related goods or services which is subject to \nrisks and returns that are different from th ose of the other business \nverticals. \nExplanation. - For the purposes of this clause, factors that should be \nconsidered in determining whether goods or services are related \ninclude- \n(a) the nature of the goods or services; \n(b) the nature of the production processes; \n(c) the type or class of customers for the goods or services; \n(d) the methods used to distribute the goods or supply of services; \nand \n(e) the nature of regulatory environment (wherever \napplicable),including banking, insurance or public utilities; \n(19) \"Capital goods\" means goods, the value of which is capitalised in \nthe books of account of the person claiming the input tax credit and \nwhich are used or intended to be used in the course or furtherance \nof business; \n(20) \"Casual taxable person\" means a person who occasionally \nundertakes transactions involving supply of goods or services or both \nin the course or furtherance of business, whether as principal, agent \nor in any other capacity, in the taxable territory where he has no fixed \nplace of business; \n(21) \"Central tax\" means the Central goods and Services tax levied \nunder section 9 of the Central Goods and Services Tax Act; \n(22) \"Cess\" shall have the same meaning as assigned to it in the \nGoods and Services Tax (Compensation to States) Act; \n(23) \"Chartered accountant\" means a chartered accountant as \ndefined in clause (b) of subsection (1) of section 2 of the Chartered \nAccountants Act, 1949; \n(24) \"Commissioner\" means the Commissioner of State tax \nappointed under section 3 and includes the Principal Commissioner \nor Chief Commissioner; \n(25) \"Commissioner in the Board\" means the Commissioner referred \nto in section 168 of the Central Goods and Services Tax Act; \n(26) \"Common portal\" means the common goods and services tax \nelectronic portal referred to in section 146; \n(27) \"Common working days\" shall mean such days in succession \nwhich are not declared as Gazetted holidays by the Central \nGovernment or the Government of Assam; \n(28) \"Company secretary\" means a company secreta ry as defined in \nclause (c) of subsection (1) of section 2 of the Company Secretaries \nAct, 1980; \n(29) \"Competent authority\" means such authority as may be notified \nby the Government; \n(30) \"Composite supply\" means a supply made by a taxable person to \na reci pient consisting of two or more taxable supplies of goods or \nservices or both, or any combination thereof, which are naturally \nbundled and supplied in conjunction with each other in the ordinary \ncourse of business, one of which is a principal supply; \nIllustration: Where goods are packed and transported with insurance, \nthe supply of goods, packing materials, transport and insurance is a \ncomposite supply and supply of goods is a principal supply. \n(31) \"Consideration\" in relation to the supply of goods or serv ices or \nboth includes- \n(a) any payment made or to be made, whether in money or \notherwise, in respect of, in response to, or for the inducement of, the \nsupply of goods or services or both, whether by the recipient or by \nany other person but shall not includ e any subsidy given by the \nCentral Government or a State Government; \n(b) the monetary value of any act or forbearance, in respect of, in \nresponse to, or for the inducement of, the supply of goods or services \nor both, whether by the recipient or by any other person but shall not \ninclude any subsidy given by the Central Government or a State \nGovernment: \nProvided that a deposit given in respect of the supply of goods or \nservices or both shall not be considered as payment made for such \nsupply unless the supplie r applies such deposit as consideration for \nthe said supply; \n(32) \"Continuous supply of goods\" means a supply of goods which is \nprovided, or agreed to be provided, continuously or on recurrent \nbasis, under a contract, whether or not by means of a wire, cab le, \npipeline or other conduit, and for which the supplier invoices the \nrecipient on a regular or periodic basis and includes supply of such \ngoods as the Government may, subject to such conditions, as it may, \nby notification, specify; \n(33) \"Continuous suppl y of services\" means a supply of services \nwhich is provided, or agreed to be provided, continuously or on \nrecurrent basis, under a contract, for a period exceeding three \nmonths with periodic payment obligations and includes supply of \nsuch services as the Government may, subject to such conditions, as \nit may, by notification, specify; \n(34) \"Conveyance\" includes a vessel, an aircraft and a vehicle; \n[(35) \"Cost accountant\" means a cost accountant as defined in clause \n*[(b)] of sub -section (1) of section 2 of the Cost and Works \nAccountants Act, 1959;] \n*[Substitution of clause[c] by 2019 Amend Act.s.2(e)] \n(36) \"Council\" means the Goods and Services Tax Council established \nunder article 279A of the Constitution; \n(37) \"Credit note\" means a document issued by a registered person \nunder sub-section (1) of section 34; \n(38) \"Debit note\" means a document issued by a registered person \nunder sub-section (3) of section 34; \n(39) \"Deemed exports\" means such supplies of goods as may be \nnotified under section 147; \n(40) \"Designated authority\" means such authority as may be notified \nby the Commissioner; \n(41) \"Document\" includes written or printed record of any sort and \nelectronic record as defined in clause (t) of section 2 of the \nInformation Technology Act, 2000; \n(42) \"Drawback\" in relation to any goods manufactured in India and \nexported, means the rebate of duty, tax or cess chargeable on any \nimported inputs or on any domestic inputs or input services used in \nthe manufacture of such goods; \n(43) \"electronic cash ledger\" means t he electronic cash ledger \nreferred to in sub-section (1) of section 49; \n(44) \"electronic commerce\" means the supply of goods or services or \nboth, including digital products over digital or electronic network; \n(45) \"electronic commerce operator\" means any p erson who owns, \noperates or manages digital or electronic facility or platform for \nelectronic commerce; \n(46) \"electronic credit ledger\" means the electronic credit ledger \nreferred to in subsection (2) of section 49; \n(47) \"exempt supply\" means supply of any goods or services or both \nwhich attracts nil rate of tax or which may be wholly exempt from tax \nunder section 11, or under section 6 of the Integrated Goods and \nServices Tax Act, and includes non-taxable supply; \n(48) \"existing law\" means any law, notifica tion, order, rule or \nregulation relating to levy and collection of duty or tax on goods or \nservices or both passed or made before the commencement of this \nAct by the Legislature or any Authority or person having the power to \nmake such law, notification, order, rule or regulation; \n(49) \"family\" means,- \n(i) the spouse and children of the person, and \n(ii) the parents, grand -parents, brothers and sisters of the person if \nthey are wholly or mainly dependent on the said person; \n(50) \"fixed establishment\" means a place (other than the registered \nplace of business) which is characterised by a sufficient degree of \npermanence and suitable structure in terms of human and technical \nresources to supply services, or to receive and use services for its own \nneeds; \n(51) \"Fund\" means the Consumer Welfare Fund established under \nsection 57; \n(52) \"goods\" means every kind of movable property other than \nmoney and securities but includes actionable claim, growing crops, \ngrass and things attached to or forming part of the land which are \nagreed to be severed before supply or under a contract of supply; \n(53) \"Government\" means the Government of Assam; \n(54) \"Goods and Services Tax (Compensation to States) Act\" means \nthe Goods and Services Tax (Compensation to States) Act, 2017; \n(55) \"goods and services tax practitioner\" means any person who has \nbeen approved under section 48 to act as such practitioner; \n(56) \"India\" means the territory of India as referred to in article 1 of \nthe Constitution, its territorial waters, seabed and sub-soil underlying \nsuch waters, continental shelf, exclusive economic zone or any other \nmaritime zone as referred to in the Territorial Waters, Continental \nShelf, Exclusive Economic Zone and other Maritime Zones Act, 1976, \nand the air space above its territory and territorial waters; \n(57) \"Integrated Goods and Services Tax Act\" means the Integrated \nGoods and Services Tax Act, 2017; \n(58) \"integrated tax\" means the integrated goods and services tax \nlevied under the Integrated Goods and Services Tax Act; \n(59) \"input\" means any goods other than capital goods used or \nintended to be used by a supplier in the course or furtherance of \nbusiness; \n(60) \"input service\" means any service used or intended to be used \nby a supplier in the course or furtherance of business; \n(61) \"Input Service Distributor\" means an office of the supplier of \ngoods or services or both which receives tax invoices issued under \nsection 31 towards the receipt of input services and issues a \nprescribed document for the purposes of distributing the credit of \ncentral tax, State tax, integrated tax or Union territory tax paid on the \nsaid services to a supplier of taxable goods or services or both having \nthe same Permanent Account Number as that of the said office; \n(62) \"input tax\" in relation to a registered person, means the central \ntax, State tax, integrated tax or Union territory tax charged on any \nsupply of goods or services or both made to him and includes- \n(a) the integrated goods and services tax charged on import of goods; \n(b) the tax payable under the provisions of subsections (3) and (4) of \nsection 9; \n(c) the tax payable under the provisions of subsections (3) and (4) of \nsection 5 of the Integrated Goods and Services Tax Act; or \n(d) the tax payable under the provisions of subsections (3) and (4) of \nsection 9 of the Central Goods and Services Tax Act, but does not \ninclude the tax paid under the composition levy; \n(63) \"input tax credit\" means the credit of input tax; \n(64) \"intra-State supply of goods\" shall have the same meaning as \nassigned to it in section 8 of the Integrated Goods and Services Tax \nAct; \n(65) \"Intra-State supply of services\" shall have the same meaning as \nassigned to it in section 8 of the Integrated Goods and Services Tax \nAct; \n(66) \"invoice\" or \"tax invoice\" means the tax invo ice referred to in \nsection 31 \n(67) \"inward supply\" in relation to a person, shall mean receipt of \ngoods or services or both whether by purchase, acquisition or any \nother means, with or without consideration; \n(68) \"job work\" means any treatment or process u ndertaken by a \nperson on goods belonging to another registered person and the \nexpression \"job worker\" shall be construed accordingly; \n[(69) \"local authority\" means- \n(a) a \"Panchayat\" as defined in clause (d) of article 243 of the \nConstitution; \n(b) a \"Municipality\" as defined in clause (e) of article 243P of the \nConstitution; \n(c) a Municipal Committee, a Zilla Parishad, a District Board, and any \nother authority legally entitled to, or entrusted by the Central \nGovernment or any State Government with the contr ol or \nmanagement of a municipal or local fund; \n(d) a Cantonment Board as defined in section 3 of the Cantonments \nAct, 2006; \n(e) a Regional Council or a District Council constituted under the Sixth \nSchedule to the Constitution; \n(f) a Development Board const ituted under article *[371J] of the \nConstitution; or \n(g) a Regional Council constituted under article 371A of the \nConstitution;] \n*[Insertion of Article 371 J in place of article 371 by 2019 Amd \nAct,s2(f) \n(70) \"location of the recipient of services\" means,- \n(a) where a supply is received at a place of business for which the \nregistration has been obtained, the location of such place of business; \n(b) where a supply is received at a place other than the place of \nbusiness for which registration has been obtaine d (a fixed \nestablishment elsewhere), the location of such fixed establishment; \n(c) where a supply is received at more than one establishment, \nwhether the place of business or fixed establishment, the location of \nthe establishment most directly concerned wi th the receipt of the \nsupply; and \n(d) in absence of such places, the location of the usual place of \nresidence of the recipient; \n(71) \"location of the supplier of services\" means,- \n(a) where a supply is made from a place of business for which the \nregistration has been obtained, the location of such place of business; \n(b) where a supply is made from a place other than the place of \nbusiness for which registration has been obtained (a fixed \nestablishment elsewhere), the location of such fixed establishment; \n(c) where a supply is made from more than one establishment, \nwhether the place of business or fixed establishment, the location of \nthe establishment most directly concerned with the provisions of the \nsupply; and \n(d) in absence of such places, the location of the usual place of \nresidence of the supplier; \n(72) \"manufacture\" means processing of raw material or inputs in \nany manner that results in emergence of a new product having a \ndistinct name, character and use and the term \"manufacturer\" shall \nbe construed accordingly; \n(73) \"market value\" shall mean the full amount which a recipient of a \nsupply is required to pay in order to obtain the goods or services or \nboth of like kind and quality at or about the same time and at the \nsame commercial level where the rec ipient and the supplier are not \nrelated; \n(74) \"mixed supply\" means two or more individual supplies of goods \nor services, or any combination thereof, made in conjunction with \neach other by a taxable person for a single price where such supply \ndoes not constitute a composite supply. \nIllustration: A supply of a package consisting of canned foods, sweets, \nchocolates, cakes, dry fruits, aerated drinks and fruit juices when \nsupplied for a single price is a mixed supply. Each of these items can \nbe supplied separately and is not dependent on any other. It shall not \nbe a mixed supply if these items are supplied separately; \n(75) \"money\" means the Indian legal tender or any foreign currency, \ncheque, promissory note, bill of exchange, letter of credit, draft, pay \norder, traveller cheque, money order, postal or electronic remittance \nor any other instrument recognized by the Reserve Bank of India \nwhen used as a consideration to settle an obligation or exchange with \nIndian legal tender of another denomination but shall not include any \ncurrency that is held for its numismatic value; \n(76) \"motor vehicle\" shall have the same meaning as assigned to it in \nclause (28) of section 2 of the Motor Vehicles Act, 1988; \n(77) \"non-resident taxable person\" means any person who \noccasionally undertakes transactions involving supply of goods or \nservices or both, whether as principal or agent or in any other \ncapacity, but who has no fixed place of business or residence in India; \n(78) \"non-taxable supply\" means a supply of goods or services or \nboth which is not leviable to tax under this Act or under the \nIntegrated Goods and Services Tax Act; \n(79) \"non-taxable territory\" means the territory which is outside the \ntaxable territory; \n(80) \"notification\" means a notification published in the Official \nGazette and the expressions 'notify' and 'notified' shall be construed \naccordingly; \n(81) \"other territory\" includes territories other than those comprising \nin a State and those referred to in sub -clauses (a) to (e) of clause \n(114); \n(82) \"output tax\" in rel ation to a taxable person, means the tax \nchargeable under this Act on taxable supply of goods or services or \nboth made by him or by his agent but excludes tax payable by him on \nreverse charge basis; \n(83) \"outward supply\" in relation to a taxable person, me ans supply \nof goods or services or both, whether by sale, transfer, barter, \nexchange, licence, rental, lease or disposal or any other mode, made \nor agreed to be made by such person in the course or furtherance of \nbusiness; \n(84) \"person\" includes- \n(a) an individual; \n(b) a Hindu Undivided Family; \n(c) a company; \n(d) a firm; \n(e) a Limited Liability Partnership; \n(f) an association of persons or a body of individuals, whether \nincorporated or not, in India or outside India; \n(g) any corporation established by or under any Central Act, State Act \nor Provincial Act or a Government company as defined in clause (45) \nof section 2 of the Companies Act, 2013; \n(h) any body corporate incorporated by or under the laws of a \ncountry outside India; \n(i) a co -operative society regi stered under any law relating to co -\noperative societies; \n(j) a local authority; \n(k) Central Government or a State Government; \n(l) society as defined under the Societies Registration Act, 1860; \n(m) trust; and \n(n) every artificial juridical person, not falling within any of the above; \n(85) \"place of business\" includes- \n(a) a place from where the business is ordinarily carried on, and \nincludes a warehouse, a godown or any other place where a taxable \nperson stores his good s, supplies or receives goods or services or \nboth; or \n(b) a place where a taxable person maintains his books of account; or \n(c) a place where a taxable person is engaged in business through an \nagent, by whatever name called; \n(86) \"place of supply\" means th e place of supply as referred to in \nChapter V of the Integrated Goods and Services Tax Act; \n(87) \"prescribed\" means prescribed by rules made under this Act on \nthe recommendations of the Council; \n(88) \"principal\" means a person on whose behalf an agent carries on \nthe business of supply or receipt of goods or services or both; \n(89) \"principal place of business\" means the place of business \nspecified as the principal place of business in the certificate of \nregistration; \n(90) \"principal supply\" means the supply of goods or services which \nconstitutes the predominant element of a composite supply and to \nwhich any other supply forming part of that composite supply is \nancillary; \n(91) \"proper officer\" in relation to any function to be performed \nunder this Act, means t he Commissioner or the officer of the State \ntax who is assigned that function by the Commissioner; \n(92) \"quarter\" shall mean a period comprising three consecutive \ncalendar months, ending on the last day of March, June, September \nand December of a calendar year; \n(93) \"recipient\" of supply of goods or services or both, means- \n(a) where a consideration is payable for the supply of goods or \nservices or both, the person who is liable to pay that consideration; \n(b) where no consideration is payable for the supply of goods, the \nperson to whom the goods are delivered or made available, or to \nwhom possession or use of the goods is given or made available; and \n(c) where no consideration is payable for the supply of a service, the \nperson to whom the service is rendered , and any reference to a \nperson to whom a supply is made shall be construed as a reference \nto the recipient of the supply and shall include an agent acting as such \non behalf of the recipient in relation to the goods or services or both \nsupplied; \n(94) \"registered person\" means a person who is registered under \nsection 25 but does not include a person having a Unique Identity \nNumber. \n(95) \"regulations\" means the regulations made by the Government \nunder this Act on the recommendations of the Council; \n(96) \"removal\" in relation to goods, means- \n(a) despatch of the goods for delivery by the supplier thereof or by \nany other person acting on behalf of such supplier; or \n(b) collection of the goods by the recipient thereof or by any other \nperson acting on behalf of such recipient; \n(97) \"return\" means any return prescribed or otherwise required to \nbe furnished by or under this Act or the rules made thereunder; \n(98) \"reverse charge\" means the liability to pay tax by the recipient \nof supply of goods or services or both instead of the supplier of such \ngoods or services or both under subsection (3) or sub -section (4) of \nsection 9,or under sub -section (3) or sub -section (4) of section 5 of \nthe Integrated Goods and Services Tax Act; \n(99) \"Revisional Authority\" means an authori ty appointed or \nauthorised for revision of decision or orders as referred to in section \n108; \n(100) \"Schedule\" means a Schedule appended to this Act; \n(101) \"securities\" shall have the same meaning as assigned to it in \nclause (h) of section 2 of the Securiti es Contracts (Regulation) Act, \n1956; \n[(102) \"services\" means anything other than goods, money and \nsecurities but includes activities relating to the use of money or its \nconversion by cash or by any other mode, from one form, currency \nor denomination, to an other form, currency or denomination for \nwhich a separate consideration is charged; \n[Explanation: Services includes facilitating or arranging transactions \nin securities] \nInserted by 2019 Amd Act.s.2 (g) wef 15/10/2018] \n(103) \"State\" means the State of Assam \n(104) \"State tax\" means the tax levied under this Act; \n(105) \"supplier\" in relation to any goods or services or both, shall \nmean the person supplying the said goods or services or both and \nshall include an agent acting as such on behalf o f such supplier in \nrelation to the goods or services or both supplied; \n(106) \"tax period\" means the period for which the return is required \nto be furnished; \n(107) \"taxable person\" means a person who is registered or liable to \nbe registered under section 22 or section 24; \n(108) \"taxable supply\" means a supply of goods or services or both \nwhich is leviable to tax under this Act; \n(109) \"taxable territory\" means the territory to which the provisions \nof this Act apply; \n(110) \"telecommunication service\" means service of any description \n(including electronic mail, voice mail, data services, audio text \nservices, video text services, radio paging and cellular mobile \ntelephone services) which is made available to users by means of any \ntransmission or reception of sign s, signals, writing, images and \nsounds or intelligence of any nature, by wire, radio, visual or other \nelectromagnetic means; \n(111) \"the Central Goods and Services Tax Act\" means the Central \nGoods and Services Tax Act, 2017; \n(112) \"turnover in State\" or \"turnover in Union territory\" means the \naggregate value of all taxable supplies (excluding the value of inward \nsupplies on which tax is payable by a person on reverse charge basis) \nand exempt supplies made within a State or Union territory by a \ntaxable person, exports of goods or services or both and inter -State \nsupplies of goods or services or both made from the State or Union \nterritory by the said taxable person but excludes central tax, State \ntax, Union territory tax, integrated tax and cess; \n(113) \"usual place of residence\" means- \n(a) in case of an individual, the place where he ordinarily resides; \n(b) in other cases, the place where the person is incorporated or \notherwise legally constituted; \n(114) \"Union territory\" means the territory of,- \n(a) the Andaman and Nicobar Islands; \n(b) Lakshadweep; \n(c) Dadra and Nagar Haveli; \n(d) Daman and Diu; \n(e) Chandigarh; and \n(f) other territory; \nExplanation. - For the purposes of this Act, each of the territories \nspecified in sub-clauses (a) to (f) shall be considered to be a separate \nUnion territory. \n(115) \"Union territory tax\" means the Union territory goods and \nservices tax levied under the Union Territory Goods and Services Tax \nAct; \n(116) \"Union Territory Goods and Services Tax Act\" means the Union \nTerritory Goods and Services Tax Act, 2017; \n(117) \"valid return\" means a return furnished under sub -section (1) \nof section 39 on which self-assessed tax has been paid in full; \n(118) \"voucher\" means an instrument where there is an obligation to \naccept it as consideration or part consideration for a supply of goods \nor services or both and where the goods or services or both to be \nsupplied or the identities of their potential suppliers are either \nindicated on the instrument itself or in related documentation, \nincluding the terms and conditions of use of such instrument; \n(119) \"works contract\" means a contract for building, construction, \nfabrication, completion, erection, installation, fitting out, \nimprovement, modification, repair, maintenance, renovation, \nalteration or commissioni ng of any immovable property wherein \ntransfer of property in goods (whether as goods or in some other \nform) is involved in the execution of such contract; \n(120) words and expressions used and not defined in this Act but \ndefined in the Integrated Goods and Services Tax Act, the Central \nGoods and Services Tax Act, the Union Territory Goods and Services \nTax Act and the Goods and Services Tax (Compensation to States) Act \nshall have the same meanings as assigned to them in those Acts.",
"footnote": "",
"is_definition": false,
"sort_order": 30
},
{
"number": "5",
"title": "CHAPTER - II - Administration",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 40
},
{
"number": "4",
"title": "Section 4.(1). 1",
"chapter": null,
"content": "The Government may, in addition to the officers as may be \nnotified under section 3,appoint such persons as it may think fit to be \nthe officers under this Act. \n(2) The Commissioner shall have jurisdiction over the whole of the \nState, the Special Commissioner and an Additional Commissioner in \nrespect of all or any of the functions assigned to them, shall have \njurisdiction over the whole of the State or where the State \nGovernment so directs, over any local area thereof, an d all other \nofficers shall, subject to such conditions as may be specified, have \njurisdiction over the whole of the State or over such local areas as the \nCommissioner may, by order, specify. \nPowers of officers.-",
"footnote": "",
"is_definition": false,
"sort_order": 50
},
{
"number": "5",
"title": "Section 5.(1). 1",
"chapter": null,
"content": "Subject to such conditions and limitations as the Commissioner \nmay impose, an officer of State tax may exercise the powers and \ndischarge the duties conferred or imposed on him under this Act. \n(2) An officer of State tax may exercise the powers and discharge the \nduties conferred or imposed und er this Act on any other officer of \nState tax who is subordinate to him. \n(3) The Commissioner may, subject to such conditions and limitations \nas may be specified in this behalf by him, delegate his powers to any \nother officer who is subordinate to him. \n(4) Notwithstanding anything contained in this section, an Appellate \nAuthority shall not exercise the powers and discharge the duties \nconferred or imposed on any other officer of State tax. \nAuthorisation of officers of central tax as proper officer in certain \ncircumstances.-",
"footnote": "",
"is_definition": false,
"sort_order": 60
},
{
"number": "6",
"title": "Section 6.(1). 1",
"chapter": null,
"content": "Without prejudice to the provisions of this Act, the officers \nappointed under the Central Goods and Services Tax Act are \nauthorised to be the proper officers for the purposes of this Act, \nsubject to such conditions as the Government shall, on the \nrecommendations of the Council, by notification, specify. \n(2) Subject to the conditions specified in the notification issued under \nsub-section (1),- \n(a) where any proper officer issues an order under this Act, he shall \nalso issue an order under the Central Goods and Services Tax Act, as \nauthorised by the said Act under intimation to the jurisdictional \nofficer of central tax; \n(b) where a proper officer under the Central Goods and Services Tax \nAct has initiated any proceedings on a subject matter, no proceedings \nshall be initiated by the proper officer under this Act on the same \nsubject matter. \n(3) Any proceedings for rectification, appeal and revision, wherever \napplicable, of any order passed by an officer appointed under this \nAct, shall not lie before an officer appointed under the Central Goods \nand Services Tax Act.",
"footnote": "",
"is_definition": false,
"sort_order": 70
},
{
"number": "9",
"title": "CHAPTER - III - Levy and Collection of Tax",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 80
},
{
"number": "7",
"title": "Section 7.(1). 1",
"chapter": null,
"content": "For the purposes of this Act, the expression \"supply\"includes- \n(a) all forms of supply of goods or services or both such as sale, \ntransfer, barter, exchange, license, rental, lease or disposal made or \nagreed to be made for a consideration by a person in the course or \nfurtherance of business; \n(b) import of services for a consideration whether or not in the course \nor furtherance of business; *[and] \n[insert of word ‘and’ by 2019 Amd Act.s.3 (a) ] \n(c) the activities specified in Schedule I, made or agreed to be made \nwithout a consideration. *[…omitted] \n[omission of word ‘and’ by 2019 Amd Act.s.3 (b)] \n[(d)……………] \n[omitted by 2019 Amd Act.s.3 (c)] \n*[1 A where certain activities or transactions constitute a supply in \naccordance with the provisions of sub-section (1 ), they shall be \ntreated either as supply of goods or supply of services as referred to \nin Schedule 11.] \nInserted by 2019 Amd Act.s.3 (b) wef 15/10/2018] \n(2) Notwithstanding anything contained in subsection (1),- \n(a) activities or transactions specified in Schedule III; or \n(b) such activities or transactions undertaken by the Central \nGovernment, a State Government or any local authority in which they \nare engaged as public authorities, as may be notified by the \nGovernment on the recommendations of the Council, shall be \ntreated neither as a supply of goods nor a supply of services. \n(3) Subject to the provisions of sub -sections *[(1),(1A) and (2),] the \nGovernment may, on the recommendations of the Council, specify, \nby notification, the transactions that are to be treated as- \n(a) a supply of goods and not as a supply of services; or \n(b) a supply of services and not as a supply of goods. \n*[ substitution of sub-sec (1) and (2) by 2019 Amdt Act.s3(b)] \nTax liability on composite and mixed supplies.- \n8.The tax liability on a composite or a mixed supply shall be \ndetermined in the following manner, namely: - \n(a) a composite supply comprising two or more supplies, one of which \nis a principal supply, shall be treated as a supply of such principal \nsupply; and \n(b) a mixed supply comprising two or more supplies shall be treated \nas a supply of that particular supply which attracts the highest rate of \ntax. \nLevy and collection.-",
"footnote": "",
"is_definition": false,
"sort_order": 90
},
{
"number": "9",
"title": "Section 9.(1). 1",
"chapter": null,
"content": "Subject to the provisions of sub-section (2), there shall be levied \na tax called the Assam goods and services tax on all intra- \nState supplies of goods or services or both, except on the supply of \nalcoholic liquo r for human consumption, on the value determined \nunder section 15 and at such rates, not exceeding twenty per cent., \nas may be notified by the Government on the recommendations of \nthe Council and collected in such manner as may be prescribed and \nshall be paid by the taxable person. \n(2) The State tax on the supply of petroleum crude, high speed diesel, \nmotor spirit (commonly known as petrol), natural gas and aviation \nturbine fuel, shall be levied with effect from such date as may be \nnotified by the Government on the recommendations of the Council. \n(3) The Government may, on the recommendations of the Council, \nby notification, specify categories of supply of goods or services or \nboth, the tax on which shall be paid on reverse charge basis by the \nrecipient of such goods or services or both and all the provisions of \nthis Act shall apply to such recipient as if he is the person liable for \npaying the tax in relation to the supply of such goods or services or \nboth. \n*[(4) The Government may, on the recommendations of the Council, by \nnotification,specify a class of registered persons who shall, in respect of \nsupply of specified categories of goods or services or both received from an \nunregistered supplier,pay the tax on reverse charge basis as the recipient of \nsuch supply of goods or services or both, and all the provisions of this Act \nshall apply to such recipient as if he is the person liable for paying the tax in \nrelation to such supply of goods or services or both.] \n*[Substituted by 2019 Amd Act.s.4] \n(5) The Government may, on the recommendations of the Council, \nby notification, specify categories of services the tax on intra -State \nsupplies of which shall be paid by the electronic commerce operator \nif such services are supplied through it, and all the provisio ns of this \nAct shall apply to such electronic commerce operator as if he is the \nsupplier liable for paying the tax in relation to the supply of such \nservices: \nProvided that where an electronic commerce operator does not have \na physical presence in the taxable territory, any person representing \nsuch electronic commerce operator for any purpose in the taxable \nterritory shall be liable to pay tax: \nProvided further that where an electronic commerce operator does \nnot have a physical presence in the taxable territory and also he does \nnot have a representative in the said territory, such electronic \ncommerce operator shall appoint a person in the taxable territory for \nthe purpose of paying tax and such person shall be liable to pay tax. \nComposition levy.-",
"footnote": "",
"is_definition": false,
"sort_order": 100
},
{
"number": "10",
"title": "Section 10.(1). 1",
"chapter": null,
"content": "Notwithstanding anything to the contrary contained in this Act \nbut subject to the provisions of sub-sections (3) and (4) of section 9, \na registered person, whose aggregate turnover in the preceding \nfinancial year did not exceed fifty lakh rupees may opt to p ay, *[in \nlieu of the tax payable by him under sub-section (1) of section 9, an \namount calculated at such rate ] as may be prescribed, but not \nexceeding,- \n[substituted by 2019 Amd Act s.5(1) (a)] \n(a) one per cent of the turnover in State in case of a manufacturer, \n(b) two and a half per cent. of the turnover in State in case of persons \nengaged in making supplies referred to in clause (b) of paragraph 6 \nof Schedule II, and \n(c) half per cent of the turnover in State in case of other suppliers, \nsubject to such conditions and restrictions as may be prescribed: \nProvided that the Government may, by notification, increase the said \nlimit of fifty lakh rupees to such higher amount, not exceeding **[one \ncrore and fifty lakh rupees, as may be recommended by the Council]. \n[substituted by 2019 Amd Act s.5(1) (b)] \n*[Provided further that a person who opts to pay tax under clause (a) or \nclause (b) or clause (c) may supply services (other than those referred to in \nclause (b) of paragraph 6 of Schedule II}, of value not exceeding ten per cent \nof turnover in the State in the preceding financial year or five lakh \nrupees,whichever is higher.] \n[inserted by 2019 Amd Act s.5(1) (c)] \n(2) The registered person shall be eligible to opt under sub-section \n(1), if- \n(a) *[save as provided in sub -section (1)] ,he is not engaged in the \nsupply of services other than supplies referred to in clause (b) of \nparagraph 6 of Schedule II; \n[substituted by 2019 Amd Act s.5(2)] \n(b) he is not engaged in making any supply of goods which are not \nleviable to tax under this Act; \n(c) he is not engaged in making any inter - State outward supplies of \ngoods; \n(d) he is not engaged in making any supply of goods through an \nelectronic commerce opera tor who is required to collect tax at \nsource under section 52; and \n(e) he is not a manufacturer of such goods as may be notified by the \nGovernment on the recommendations of the Council: \nProvided that where more than one registered person are having the \nsame Permanent Account Number (issued under the Income-tax Act \n1961), the registered person shall not be eligible to opt for the \nscheme under sub-section (1) unless all such registered persons opt \nto pay tax under that subsection. \n(3) The option availed of by a registered person under sub-section (1) \nshall lapse with effect from the day on which his aggregate turnover \nduring a financial year exceeds the limit specified under subsection \n(1). \n(4) A taxable person to whom the provisions of sub-section (1) apply \nshall not collect any tax from the recipient on supplies made by him \nnor shall he be entitled to any credit of input tax. \n(5) If the proper officer has reasons to believe that a taxable person \nhas paid tax under sub -section (1) despite not being eligible, s uch \nperson shall, in addition to any tax that may be payable by him under \nany other provisions of this Act, be liable to a penalty and the \nprovisions of section 73 or section 74 shall, mutatis mutandis, apply \nfor determination of tax and penalty. \nPower to grant exemption from tax.-",
"footnote": "",
"is_definition": false,
"sort_order": 110
},
{
"number": "11",
"title": "Section 11.(1). 1",
"chapter": null,
"content": "Where the Government is satisfied that it is necessary in the \npublic interest so to do, it may, on the recommendations of the \nCouncil, by notification, exempt generally, either absolutely or \nsubject to such conditions as may be specified therein, goods or \nservices or both of any specified description from the whole or any \npart of the tax leviable thereon with effect from such date as may be \nspecified in such notification. \n(2) Where the Government is satisfied that it is ne cessary in the \npublic interest so to do, it may, on the recommendations of the \nCouncil, by special order in each case, under circumstances of an \nexceptional nature to be stated in such order, exempt from payment \nof tax any goods or services or both on which tax is leviable. \n(3) The Government may, if it considers necessary or expedient so to \ndo for the purpose of clarifying the scope or applicability of any \nnotification issued under sub -section (1) or order issued under sub -\nsection (2), insert an explanation in such notification or order, as the \ncase may be, by notification at any time within one year of issue of \nthe notification under sub-section (1) or order under sub-section (2), \nand every such explanation shall have effect as if it had always been \nthe part of the first such notification or order, as the case may be. \n(4) Any notification issued by the Central Government, on the \nrecommendations of the Council, under sub-section (1) of section 11 \nor order issued under subsection (2) of the said section of the Central \nGoods and Services Tax Act shall be deemed to be a notification or, \nas the case may be, an order issued under this Act. \nExplanation. - For the purposes of this section, where an exemption \nin respect of any goods or services or both from the whole or part of \nthe tax leviable thereon has been granted absolutely, the registered \nperson supplying such goods or services or both shall not collect the \ntax, in excess of the effective rate, on such supply of goods or services \nor both.",
"footnote": "",
"is_definition": false,
"sort_order": 120
},
{
"number": "14",
"title": "CHAPTER - IV - Time and Value of Supply",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 130
},
{
"number": "12",
"title": "Section 12.(1). 1",
"chapter": null,
"content": "The liability to pay tax on goods shall arise at the time of supply, \nas determined in accordance with the provisions of this section. \n(2) The time of supply of goods shall be the earlier of the following \ndates, namely:- \n(a) the date of issue of invoice by the supplier or the last date on \nwhich he is required, under *[……..]section 31, to issue the invoice \nwith respect to the supply; or \n*[deletion of word ‘sub-section (1) of’ by 2019 Amd Act.s6] \n(b) the date on which the supplier receives the payment with respect \nto the supply: \nProvided that where the supplier of taxable goods receives an \namount up to one thousand rupees in excess of the amount indicated \nin the tax invoice, the time of supply to the exte nt of such excess \namount shall, at the option of the said supplier, be the date of issue \nof invoice in respect of such excess amount. \nExplanation 1. - For the purposes of clauses (a) and (b), \"supply\" shall \nbe deemed to have been made to the extent it is c overed by the \ninvoice or, as the case may be, the payment. \nExplanation 2. - For the purposes of clause (b), \"the date on which \nthe supplier receives the payment\" shall be the date on which the \npayment is entered in his books of account or the date on which the \npayment is credited to his bank account, whichever is earlier. \n(3) In case of supplies in respect of which tax is paid or liable to be \npaid on reverse charge basis, the time of supply shall be the earliest \nof the following dates, namely:- \n(a) the date of the receipt of goods; or \n(b) the date of payment as entered in the books of account of the \nrecipient or the date on which the payment is debited in his bank \naccount, whichever is earlier; or \n(c) the date immediately following thirty days from the date of issue \nof invoice or any other document, by whatever name called, in lieu \nthereof by the supplier: \nProvided that where it is not possible to determine the time of supply \nunder clause (a) or clause (b) or clause (c), the time of supply shall be \nthe date of entry in the books of account of the recipient of supply. \n(4) In case of supply of vouchers by a supplier, the time of supply shall \nbe- \n(a) the date of issue of voucher, if the supply is identifiable at that \npoint; or \n(b) the date of redemption of voucher, in all other cases. \n(5) Where it is not possible to determine the time of supply under the \nprovisions of sub-section (2) or sub-section (3) or sub-section (4), the \ntime of supply shall- \n(a) in a case where a periodical return has to be filed, be the date on \nwhich such return is to be filed; or \n(b) in any other case, be the date on which the tax is paid. \n(6) The time of supply to the extent it relates to an addition in the \nvalue of supply by way of interest, late fee or penalty for delayed \npayment of any consideration shall be the date on which the supplier \nreceives such addition in value. \nTime of supply of services.-",
"footnote": "",
"is_definition": false,
"sort_order": 140
},
{
"number": "13",
"title": "Section 13.(1). 1",
"chapter": null,
"content": "The liability to pay tax on services shall arise at the time of \nsupply, as determined in accordance with the provisions of this \nsection. \n(2) The time of supply of services shall be the earliest of the following \ndates, namely:- \n(a) the date of issue of invoice by the supplier, if the invoice is issued \nwithin the period prescribed under *[….] section 31 or the date of \nreceipt of payment, whichever is earlier; or \n(b) the date of provision of service, if the invoice is not issued within \nthe period prescribed under *[….] section 31 or the date of receipt of \npayment, whichever is earlier; or \n*[deletion of word ‘sub-section (2) of’ by 2019 Amd Act.s7] \n(c) the date on which the recipient shows the receipt of services in \nhis books of account, in a case where the provisions of clause (a) or \nclause (b) do not apply: \nProvided that where the supplier of taxable service receives an \namount upto one thousand rupees in excess of the amount indicated \nin the tax invoice, the time of supply to the extent of such excess \namount shall, at the option of the said supplier, be the date of issue \nof invoice relating to such excess amount. \nExplanation. - For the purposes of clauses (a) and (b) - \n(i) the supply shall be deemed to have been made to the extent it is \ncovered by the invoice or, as the case may be, the payment; \n(ii) \"the date of receipt of payment\" shall be the date on which the \npayment is entered i n the books of account of the supplier or the \ndate on which the payment is credited to his bank account, \nwhichever is earlier. \n(3) In case of supplies in respect of which tax is paid or liable to be \npaid on reverse charge basis, the time of supply shall be the earlier of \nthe following dates, namely:- \n(a) the date of payment as entered in the books of account of the \nrecipient or the date on which the payment is debited in his bank \naccount, whichever is earlier; or \n(b) the date immediately following sixty day s from the date of issue \nof invoice or any other document, by whatever name called, in lieu \nthereof by the supplier: \nProvided that where it is not possible to determine the time of supply \nunder clause (a) or clause (b), the time of supply shall be the date of \nentry in the books of account of the recipient of supply: \nProvided further that in case of supply by associated enterprises, \nwhere the supplier of service is located outside India, the time of \nsupply shall be the date of entry in the books of account o f the \nrecipient of supply or the date of payment, whichever is earlier. \n(4) In case of supply of vouchers by a supplier, the time of supply shall \nbe- \n(a) the date of issue of voucher, if the supply is identifiable at that \npoint; or \n(b) the date of redemption of voucher, in all other cases. \n(5) Where it is not possible to determine the time of supply under the \nprovisions of sub-section (2) or sub-section (3) or sub-section (4), the \ntime of supply shall- \n(a) in a case where a periodical return has to be filed, be the date on \nwhich such return is to be filed; or \n(b) in any other case, be the date on which the tax is paid. \n(6) The time of supply to the extent it relates to an addition in the \nvalue of supply by way of interest, late fee or penalty for delayed \npayment of any consideration shall be the date on which the supplier \nreceives such addition in value. \nChange in rate of tax in respect of supply of goods or services. - \n14.Notwithstanding anything contained in section 12 or section 13, \nthe time of supply, wher e there is a change in the rate of tax in \nrespect of goods or services or both, shall be determined in the \nfollowing manner, namely:- \n(a) in case the goods or services or both have been supplied before \nthe change in rate of tax,- \n(i) where the invoice for the same has been issued and the payment \nis also received after the change in rate of tax, the time of supply shall \nbe the date of receipt of payment or the date of issue of invoice, \nwhichever is earlier; or \n(ii) where the invoice has been issued prior to the change in rate of \ntax but payment is received after the change in rate of tax, the time \nof supply shall be the date of issue of invoice; or \n(iii) where the payment has been received before the change in rate \nof tax, but the invoice for the same is issued after the change in rate \nof tax, the time of supply shall be the date of receipt of payment; \n(b) in case the goods or services or both have been supplied after the \nchange in rate of tax,- \n(i) where the payment is received after the change in rate of tax but \nthe invoice has been issued prior to the change in rate of tax, the time \nof supply shall be the date of receipt of payment; or \n(ii) where the invoice has been issued and payment is received before \nthe change in rate of tax, the time of supply shall be the date of \nreceipt of payment or date of issue of invoice, whichever is earlier; or \n(iii) where the invoice has been issued after the change in rate of tax \nbut the payment is received before the change in rate of tax, the time \nof supply shall be the date of issue of invoice: \nProvided that the date of receipt of payment shall be the date of \ncredit in the bank account if such credit in the bank account is after \nfour working days from the date of change in the rate of tax. \nExplanation. - For the purposes of this section, \"the date of receipt of \npayment\" shall be the date on which the payment is entered in the \nbooks of account of the supplier or the date on which the payment is \ncredited to his bank account, whichever is earlier. \nValue of taxable supply.-",
"footnote": "",
"is_definition": false,
"sort_order": 150
},
{
"number": "15",
"title": "Section 15.(1). 1",
"chapter": null,
"content": "The value of a supply of goods or services or both shall be the \ntransaction value, which is the price actually paid or payable for the \nsaid supply of goods or services or both where the supplier and the \nrecipient of the supply are not related and the pr ice is the sole \nconsideration for the supply. \n(2) The value of supply shall include- \n(a) any taxes, duties, cesses, fees and charges levied under any law \nfor the time being in force other than this Act, the Central Goods and \nServices Tax Act and the Goods and Services Tax (Compensation to \nStates) Act, if charged separately by the supplier; \n(b) any amount that the supplier is liable to pay in relation to such \nsupply but which has been incurred by the recipient of the supply and \nnot included in the price actu ally paid or payable for the goods or \nservices or both; \n(c) incidental expenses, including commission and packing, charged \nby the supplier to the recipient of a supply and any amount charged \nfor anything done by the supplier in respect of the supply of goods or \nservices or both at the time of, or before delivery of goods or-supply \nof services; \n(d) interest or late fee or penalty for delayed payment of any \nconsideration for any supply; and \n(e) subsidies directly linked to the price excluding subsidies provided \nby the Central Government and State Governments. \nExplanation. - For the purposes of this subsection, the amount of \nsubsidy shall be included in the value of supply of the supplier who \nreceives the subsidy. \n(3) The value of the supply shall not include any discount which is \ngiven- \n(a) before or at the time of the supply if such discount has been duly \nrecorded in the invoice issued in respect of such supply; and \n(b) after the supply has been effected, if- \n(i) such discount is established in terms of an agreement entered into \nat or before the time of such supply and specifically linked to relevant \ninvoices; and \n(ii) input tax credit as is attributable to the discount on the basis of \ndocument issued by the supplier has been reversed by the recipient \nof the supply. \n(4) Where the value of the supply of goods or services or both cannot \nbe determined under sub-section (1), the same shall be determined \nin such manner as may be prescribed. \n(5) Notwithstanding anything contained in subsection (1) or sub -\nsection (4), the value of such supplies as may be notified by the \nGovernment on the recommendations of the Council shall be \ndetermined in such manner as may be prescribed. \nExplanation. - For the purposes of this Act,- \n(a) persons shall be deemed to be \"related persons\" if - \n(i) such persons are officers or directors of one another's businesses; \n(ii) such persons are legally recognised partners in business; \n(iii) such persons are employer and employee; \n(iv) any person directly or indirectly owns, controls or holds twenty -\nfive per cent. or more of the outstanding voting stock or shares of \nboth of them; \n(v) one of them directly or indirectly controls the other; \n(vi) both of them are directly or indirectly controlled by a third \nperson; \n(vii) together they directly or indirectly control a third person; or \n(viii) they are members of the same family; \n(b) the term \"person\" also includes legal persons. \n(c) persons who are associated in the business of one another in that \none is the sole agent or sole distributor or sole concessionaire, \nhowsoever described, of the other, shall be deemed to be related.",
"footnote": "",
"is_definition": false,
"sort_order": 160
},
{
"number": "18",
"title": "CHAPTER - V - Input Tax Credit",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 170
},
{
"number": "16",
"title": "Section 16.(1). 1",
"chapter": null,
"content": "Every registered person shall, subject to such conditions and \nrestrictions as may be prescribed and in the manner specified in \nsection 49, be entitled to take credit of input tax charged on any \nsupply of goods or services or both to him which are used or intended \nto be used in the course or furtherance of his business and the said \namount shall be credited to the electronic credit ledger of such \nperson. \n(2) Notwithstanding anything contained in this section, no registered \nperson shall be entitled to the credit of any input tax in respect of any \nsupply of goods or services or both to him unless,- \n(a) he is in possession of a tax invoice or debit no te issued by a \nsupplier registered under this Act, or such other tax paying \ndocuments as may be prescribed; \n(b) he has received the goods or services or both. \n[Explanation. - For the purposes of this clause·, it shall be deemed that the \nregistered person has received the goods or, as the case may be, services- \n(i) where the goods are delivered by the supplier to a recipient or any other \nperson on the direction of such registered person, whether acting as an agent \nor otherwise, before or during movement of goods, either by way of transfer \nof documents of title to goods or otherwise; \n(ii) where the services are provided by the supplier to any person on the \ndirection of and on account of such registered person.] \n[substituted by 2019 amd Act s.8(a)] \n \n(c) subject to the provisions of *[section 41 or section 43A] , the tax \ncharged in respect of such supply has been actually paid to the \nGovernment, either in cash or through utilisation of input tax credit \nadmissible in respect of the said supply; and \n*[substituted by 2019 Amd Act s.8(b)] \n(d) he has furnished the return under section 39: \nProvided that where the goods against an invoice are received in lots \nor instalments, the registered person shall be entitled to take credit \nupon receipt of the last lot or instalment: \nProvided further that where a recipient fails to pay to the supplier of \ngoods or services or both, other than the supplies on which tax is \npayable on reverse charge basis, the amount towards the value of \nsupply along with tax payable thereon within a period of one hundred \nand eighty days from the date of issue of invoice by the supplier, an \namount equal to the input tax credit availed by the recipient shall be \nadded to his output tax liability, along with interest thereon, in such \nmanner as may be prescribed: \nProvided also that the recipient shall be entitled to avail of the credit \nof input tax on payment made by him of the amount towards the \nvalue of supply of goods or services or both along with tax payable \nthereon. \n(3) Where the registered person has claimed depreciation on the tax \ncomponent of the cost of capital goods and plant and machinery \nunder the provisions of the Income-tax Act, 1961, the input tax credit \non the said tax component shall not be allowed. \n(4) A registered person shall not be entitled to take input tax credit in \nrespect of any invoice or debit note for supply of goods or services or \nboth after the due date of furnishing of the return under section 39 \nfor the month of September following the end of financial year to \nwhich such invoice or invoice relating to such debit note pertains or \nfurnishing of the relevant annual return, whichever is earlier. \nApportionment of credit and blocked credits.-",
"footnote": "",
"is_definition": false,
"sort_order": 180
},
{
"number": "17",
"title": "Section 17 (1). 1",
"chapter": null,
"content": "Where the goods or services or both are used by the registered \nperson partly for the purpose of any business and partly for other \npurposes, the amount of credit shall be restricted to so much of the \ninput tax as is attributable to the purposes of his business. \n(2) Where the goods or services or both are used by the registered \nperson partly for effecting taxable supplies including zero -rated \nsupplies under this Act or under the Integrated Goods and Services \nTax Act and partly for effecting exempt supplies under the said Acts, \nthe amount of credit shall be restricted to so much o f the input tax \nas is attributable to the said taxable supplies including zero -rated \nsupplies. \n(3) The value of exempt supply under subsection (2) shall be such as \nmay be prescribed, and shall include supplies on which the recipient \nis liable to pay tax on reverse charge basis, transactions in securities, \nsale of land and, subject to clause (b) of paragraph 5 of Schedule II, \nsale of building. \n*[Explanation. - For the purposes of this sub-section, the expression \"value \nof exempt supply\" shall not include the value of activities or transactions \nspecified in Schedule Ill, except those specified in paragraph 5 of the said \nSchedule.] \n*[substituted by 2019 Amd Act s.9(a)] \n(4) A banking company or a financial institution including a non -\nbanking financial company, engaged in supplying services by way of \naccepting deposits, extending loans or advances shall have the option \nto either comply with the provisions of sub -section (2), or avail of, \nevery month, an amount equal to fifty per cent. of the eligible input \ntax credit on inputs, capital goods and input services in that month \nand the rest shall lapse: \nProvided that the option once exercised shall not be withdrawn \nduring the remaining part of the financial year: \nProvided further that the restriction of fifty percent shall not apply to \nthe tax paid on supplies made by one registered person to another \nregistered person having the same Permanent Account Number. \n(5) Notwithstanding anything contained in sub-section (1) of section \n16 and subsection (1) of section 18, input tax credit shall not be \navailable in respect of the following, namely:- \n*[(a) motor vehicles for transportation of persons having approved seating \ncapacity of not more than thirteen persons (including the driver), except \nwhen they are used for making the following taxable supplies, namely: - \n(A) further supply of such motor vehicles; or \n(B) transportation of passengers; or \n(C) imparting training on driving such motor vehicles; \n( aa) vessels and aircraft except when they are used- \n(i) for making the following taxable supplies, namely: - \n(A) further supply of such vessels or aircraft; or \n(B) transportation of passengers; or \n(C) imparting training on navigating such vessels; or \n(D) imparting training on flying such aircraft; \n(ii) for transportation of goods; \n(a) services of general insurance, servicing, repair and maintenance in so far \nas they relate to motor vehicles, vessels or aircraft referred to in clause (a) \nor clause (aa): \nProvided that the input tax credit in respect of such services shall be \navailable- \n(i) where the motor vehicles, vessels or aircraft referred to in clause (a) or \nclause (aa) are used for the purposes specified therein; \n(ii) where received by a taxable person engaged- \n( I) in the manufacture of such motor vehicles, vessels or aircraft; or \n(II) in the supply of general insurance services in respect of such motor \nvehicles, vessels or aircraft insured by him; \n(b) the following supply of goods or services or both- \n(i) food and beverages, outdoor catering, beauty treatment, health \nservices, cosmetic and plastic surgery, leasing, renting or hiring of \nmotor vehicles, vessels or aircraft referred to in clause (a) or clause \n(aa) except when used for the purposes specified therein, life insurance \nProvided that the input tax credit in respect of such goods or services or both \nshall be available where an inward supply of such goods or services or both \nis used by a registered person for making an outward taxable supply of the \nsame category of goods or services or both or as an element of a taxable \ncomposite or mixed supply \n(ii) membership of a club, health and fitness centre; and \n(iii) travel benefits extended to employees on vacation such as leave or \nhome travel concession: \nProvided that the input tax credit in respect of such goods or servicesor both \nshall be available, where it is obligatory for an employer to provide the same \nto its employees under any law for the time being in force.] \n[substituted by 2019 Amd Act s.9(b)] \n(c) works contract services when supplied for construction of an \nimmovable property (other than plant and machinery) except where \nit is an input service for further supply of works contract service; \n(d) goods or services or both received by a taxable person for \nconstruction of an immovable property (other than plant or \nmachinery) on his own account including when such goods or \nservices or both are used in the course or furtherance of business. \nExplanation. - For the purposes of clauses (c) and (d), the \nexpression \"construction\" includes reconstruction, renovation, \nadditions or alterations or repairs, to the extent of capitalisation, to \nthe said immovable property; \n(e) goods or services or both on which tax has been paid under \nsection10; \n(f) goods or services or both received by a non -resident taxable \nperson except on goods imported by him; \n(g) goods or services or both used for personal consumption; \n(h) goods lost, stolen, destroyed, written off or disposed of by way of \ngift or free samples; and \n(i) any tax paid in accordance with the provisions of sections 74, 129 \nand 130. \n(6) The Government may prescribe the manner in which the credit \nreferred to in sub-sections (1) and (2) may be attributed. \nExplanation. - For the purposes of this Chapter and Chapter VI, the \nexpression \"plant and machinery\" means apparatus, equipment, and \nmachinery fixed to earth by foundation or structural support that are \nused for making outward supply of goods or services or both and \nincludes such foundation and structural supports but excludes- \n(i) land, building or any other civil structures; \n(ii) telecommunication towers; and \n(iii) pipelines laid outside the factory premises. \nAvailability of credit in special circumstances.-",
"footnote": "",
"is_definition": false,
"sort_order": 190
},
{
"number": "18",
"title": "Section 18 (1). 1",
"chapter": null,
"content": "Subject to such conditions and restrictions as may be \nprescribed- \n(a) a person who has applied for registration under this Act within \nthirty days from the date on which he becomes liable to registration \nand has been granted such registration shall be entitled to take credit \nof input tax in respect of inputs held in stock and inputs contained in \nsemi finished or finished goods held in stock on the day immediately \npreceding the date from which he becomes liable to pay tax under \nthe provisions of this Act; \n(b) a person who takes registration under subsection (3) of section 25 \nshall be entitled to take credit of input tax in respect of inputs held in \nstock and inputs contained in semi-finished or finished goods held in \nstock on th e day immediately preceding the date of grant of \nregistration; \n(c) where any registered person ceases to pay tax under section 10, \nhe shall be entitled to take credit of input tax in respect of inputs held \nin stock, inputs contained in semi -finished or finished goods held in \nstock and on capital goods on the day immediately preceding the \ndate from which he becomes liable to pay tax under section 9: \nProvided that the credit on capital goods shall be reduced by such \npercentage points as may be prescribed; \n(d) where an exempt supply of goods or services or both by a \nregistered person becomes a taxable supply, such person shall be \nentitled to take credit of input tax in respect of inputs held in stock \nand inputs contained in semi-finished or finished goods held in stock \nrelatable to such exempt supply and on capital goods exclusively used \nfor such exempt supply on the day immediately preceding the date \nfrom which such supply becomes taxable: \nProvided that the credit on capital goods shall be reduced by such \npercentage points as may be prescribed. \n(2) A registered person shall not be entitled to take input tax credit \nunder sub-section (1) in respect of any supply of goods or services or \nboth to him after the expiry of one year from the date of issue of tax \ninvoice relating to such supply. \n(3) Where there is a change in the constitution of a registered person \non account of sale, merger, demerger, amalgamation, lease or \ntransfer of the business with the specific provisions of transfer of \nliabilities, the said registered person shall be allowed to transfer the \ninput tax credit which remains unutilised in his electronic credit \nledger to such sold, merged, demerged, amalgamated, leased or \ntransferred business in such manner as may be prescribed. \n(4) Where any registered p erson who has availed of input tax credit \nopts to pay tax under section 10 or, where the goods or services or \nboth supplied by him become wholly exempt, he shall pay an amount, \nby way of debit in the electronic credit ledger or electronic cash \nledger, equivalent to the credit of input tax in respect of inputs held \nin stock and inputs contained in semi-finished or finished goods held \nin stock and on capital goods, reduced by such percentage points as \nmay be prescribed, on the day immediately preceding the da te of \nexercising of such option or, as the case may be, the date of such \nexemption: \nProvided that after payment of such amount, the balance of input tax \ncredit, if any, lying in his electronic credit ledger shall lapse. \n(5) The amount of credit under sub -section (1) and the amount \npayable under sub-section (4) shall be calculated in such manner as \nmay be prescribed. \n(6) In case of supply of capital goods or plant and machinery, on \nwhich input tax credit has been taken, the registered person shall pay \nan amo unt equal to the input tax credit taken on the said capital \ngoods or plant and machinery reduced by such percentage points as \nmay be prescribed or the tax on the transaction value of such capital \ngoods or plant and machinery determined under section15, \nwhichever is higher: \nProvided that where refractory bricks, moulds and dies, jigs and \nfixtures are supplied as scrap, the taxable person may pay tax on the \ntransaction value of such goods determined under section15. \nTaking input tax credit in respect of inputs and capital goods sent for \njob work.-",
"footnote": "",
"is_definition": false,
"sort_order": 200
},
{
"number": "19",
"title": "Section 19 (1). 1",
"chapter": null,
"content": "The principal shall, subject to such conditions and restrictions \nas may be prescribed, be allowed input tax credit on inputs sent to a \njob worker for job work. \n(2) Notwithstanding anything contained in clause (b) of sub -section \n(2) of section 16, the principal shall be entitled to take credit of input \ntax on inputs even if the inputs are directly sent to a job worker for \njob work without being first brought to his place of business. \n(3) Where the inputs sent f or job work are not received back by the \nprincipal after completion of job work or otherwise or are not \nsupplied from the place of business of the job worker in accordance \nwith clause (a) or clause (b)of sub -section (1) of section 143 within \none year of be ing sent out, it shall be deemed that such inputs had \nbeen supplied by the principal to the job worker on the day when the \nsaid inputs were sent out: \nProvided that where the inputs are sent directly to a job worker, the \nperiod of one year shall be counted from the date of receipt of inputs \nby the job worker. \n(4) The principal shall, subject to such conditions and restrictions as \nmay be prescribed, be allowed input tax credit on capital goods sent \nto a job worker for job work. \n(5) Notwithstanding anything co ntained in clause (b) of sub -section \n(2) of section 16, the principal shall be entitled to take credit of input \ntax on capital goods even if the capital goods are directly sent to a job \nworker for job worker without being first brought to his place of \nbusiness. \n(6) Where the capital goods sent for job work are not received back \nby the principal within a period of three years of being sent out, it \nshall be deemed that such capital goods had been supplied by the \nprincipal to the job worker on the day when the said capital goods \nwere sent out: \nProvided that where the capital goods are sent directly to a job -\nworker, the period of three years shall be counted from the date of \nreceipt of capital goods by the job worker. \n(7) Nothing contained in sub-section (3) or sub-section (6) shall apply \nto moulds and dies, jigs and fixtures, or tools sent out to a job worker \nfor job work. \nExplanation. - For the purpose of this section, \"principal\" means the \nperson referred to in section 143. \nManner of distribution of credit by Input Service Distributor.-",
"footnote": "",
"is_definition": false,
"sort_order": 210
},
{
"number": "20",
"title": "Section 20 (1). 1",
"chapter": null,
"content": "The Input Service Distributor shall distribute the credit of State \ntax as State tax or integrated tax and integrated tax as integrated tax \nor State tax, by way of issue of document containing the amount of \ninput tax cred it being distributed in such manner as may be \nprescribed. \n(2) The Input Service Distributor may distribute the credit subject to \nthe following conditions, namely:- \n(a) the credit can be distributed to the recipients of credit against a \ndocument containing such details as may be prescribed; \n(b) the amount of the credit distributed shall not exceed the amount \nof credit available for distribution; \n(c) the credit of tax paid on input services attributable to a recipient \nof credit shall be distributed only to that recipient; \n(d) the credit of tax paid on input services attributable to more than \none recipient of credit shall be distributed amongst such recipients \nto whom the input service is attributable and such distribution shall \nbe pro rata on the basis of the turnover in a State or turnover in a \nUnion territory of such recipient, during the relevant period, to the \naggregate of the turnover of all such recipients to whom such input \nservice is attributable and which are operational in the current year, \nduring the said relevant period; \n(e) the credit of tax paid on input services attributable to all recipients \nof credit shall be distributed amongst such recipients and such \ndistribution shall be pro rata on the basis of the turnover in a State or \nturnover in a Union territory of such recipient, during the relevant \nperiod, to the aggregate of the turnover of all recipients and which \nare operational in the current year, during the said relevant period. \nExplanation. - For the purposes of this section,- \n(a) the \"relevant period\" shall be- \n(i) if the recipients of credit have turnover in their States or Union \nterritories in the financial year preceding the year during which credit \nis to be distributed, the said financial year; or \n(ii) if some or all recipients of the credi t do not have any turnover in \ntheir States or Union territories in the financial year preceding the \nyear during which the credit is to be distributed, the last quarter for \nwhich details of such turnover of all the recipients are available, \nprevious to the month during which credit is to be distributed; \n(b) the expression \"recipient of credit\" means the supplier of goods \nor services or both having the same Permanent Account Number as \nthat of the Input Service Distributor; \n(c) the term \"turnover\", in relation to any registered person engaged \nin the supply of taxable goods as well as goods not taxable under this \nAct, means the value of turnover, reduced by the amount of any duty \nor tax levied *[under entry 84 and 92A ] of List I of the Seventh \nSchedule to the Constitution and entry 51 and 54 of List II of the said \nSchedule. \n[substituted by 2019 Amd Act s.10] \nManner of recovery of credit distributed in excess.- \n21.Where the Input Service Distributor distributes the credit in \ncontravention of the provisions cont ained in section 20 resulting in \nexcess distribution of credit to one or more recipients of credit, the \nexcess credit so distributed shall be recovered from such recipients \nalong with interest, and the provisions of section 73 or section 74, as \nthe case may be, shall, mutatis mutandis, apply for determination of \namount to be recovered.",
"footnote": "",
"is_definition": false,
"sort_order": 220
},
{
"number": "24",
"title": "CHAPTER - VI - Registration",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 230
},
{
"number": "22",
"title": "Section 22.(1). 1",
"chapter": null,
"content": "Every supplier making a taxable supply of goods or services or \nboth in the State shall be liable to be reg istered under this Act if his \naggregate turnover in a financial year exceeds *[twenty] lakh rupees. \n**[Provided that where such person makes taxable supplies of goods or \nservices or both from any of the special category States, he shall be liable to \nbe registered if his aggregate turnover in a financial year exceeds ten lakh \nrupees: \n \nProvided further that where such person makes taxable supplies of goods or \nservices or both from a special category State in respect of which the Central \nGovernment has enhanced the aggregate turnover referred to in the first \nproviso, he shall be liable to be registered if his aggregate turnover in a \nfinancial year exceeds the amount equivalent to such enhanced turnover.] \n \n*[ substituted by 2019 Amd Act s.11(a)(i)] \n**[ inserted by 2019 Amd Act s.11(a)(ii)] ] \n(2) Every person who, on the day immediately preceding the \nappointed day, is registered or holds a license under an existing law, \nshall be liable to be registered under this Act with effect from the \nappointed day. \n(3) Where a business carried on by a taxable person registered under \nthis Act is transferred, whether on account of succession or \notherwise, to another person as a going concern, the transferee or \nthe successor, as the case may be, shall be liable to be registered with \neffect from the date of such transfer or succession. \n(4) Notwithstanding anything contained in sub-sections (1) and (3), in \na case of transfer pursuant to sanction of a scheme or an \narrangement for amalgamation or, as the case may be, de-merger of \ntwo or more companies pursuant to an order of a High Court, \nTribunal or otherwise, the transferee shall be liable to be registered, \nwith effect from the date on which the Registrar of Companies issues \na certificate of incorporation giving effect to suc h order of the High \nCourt or Tribunal. \nExplanation. - For the purposes of this section,- \n(i) the expression \"aggregate turnover\" shall include all supplies \nmade by the taxable person, whether on his own account or made \non behalf of all his principals; \n(ii) the supply of goods, after completion of job-work, by a registered \njob worker shall be treated as the supply of goods by the principal \nreferred to in section 143, and the value of such goods shall not be \nincluded in the aggregate turnover of the registered job worker; \n(iii) the expression \"special category States\" shall mean the States as \nspecified in sub-clause (g) of clause (4) of article 279A of the \nConstitution *[the words \"except the State of Jammu and Kashmir and the \nStates of Assam, Assam, Himachal Pradesh, Meghalaya, Sikkim \nand Uttarakhand.] \n**[ inserted by 2019 amd Act s.11(a)(b)] \n \nPersons not liable for registration.-",
"footnote": "",
"is_definition": false,
"sort_order": 240
},
{
"number": "23",
"title": "Section 23.(1). 1",
"chapter": null,
"content": "The following persons shall not be liable to registration, \nnamely:- \n(a) any person engaged exclusively in the business of supplying goods \nor services or both that are not liable to tax or wholly exempt from \ntax under this Act or under the Integrated Goods and Services Tax \nAct; \n(b) an agriculturist, to the extent of supply of prod uce out of \ncultivation of land. \n(2) The Government may, on the recommendations of the Council, \nby notification, specify the category of persons who may be \nexempted from obtaining registration under this Act. \nCompulsory registration in certain cases.-",
"footnote": "",
"is_definition": false,
"sort_order": 250
},
{
"number": "24",
"title": "Section 24.Notwithstanding anything contained in sub-.",
"chapter": null,
"content": "section (1) of section \n22, the following categories of persons shall be required to be \nregistered under this Act,- \n(i) persons making any inter-State taxable supply; \n(ii) casual taxable persons making taxable supply; \n(iii) persons who are required to pay tax under reverse charge; \n(iv) person who are required to pay tax under subsection (5) of \nsection 9; \n(v) non-resident taxable persons making taxable supply; \n(vi) persons who are required to deduct tax under section 51, \nwhether or not separately registered under this Act; \n(vii) persons who make taxable supply of goods or services or both on \nbehalf of other taxable persons whether as an agent or otherwise; \n(viii) Input Service Distributor, whether or not separately registered \nunder this Act; \n(ix) persons who supply goods or services or both, other than supplies \nspecified under sub-section (5) of section 9, through such electronic \ncommerce operator who is required to collect tax at source under \nsection 52; \n(x) every electronic commerce operator *[who is required to collect tax \nat source under section 52.] \n*[Inserted by 2019 Amd Act.s.12} \n(xi) every person supplying online information and data base access \nor retrieval services from a place outside India to a person in India, \nother than a registered person; and \n(xii) such other person or class of persons as may be notified by the \nGovernment on the recommendations of the Council. \nProcedure for registration.-",
"footnote": "",
"is_definition": false,
"sort_order": 260
},
{
"number": "25",
"title": "Section 25.(1). 1",
"chapter": null,
"content": "Every person who is liable to be registered under section 22 or \nsection 24 shall apply for registration within thirty days from the date \non which he becomes liable to registration, in such manner and \nsubject to such conditions as may be prescribed: \nProvided that a casua l taxable person or a nonresident taxable \nperson shall apply for registration at least five days prior to the \ncommencement of business. \nProvided further that a person having a unit, as defined in the Special \nEconomic Zones Act, 2005, in a Special Economic Zone or being a \nSpecial Economic Zone developer shall have to apply for a separate \nregistration, as distinct from his place of business located outside the \nSpecial Economic Zone in the same State] \n[insertion of new proviso by 2019 Amd Act.s13(a)] \n \nExplanation. - Every person who makes a supply from the territorial \nwaters of India shall obtain registration in the State where the \nnearest point of the appropriate baseline is located in the State. \n(2) A person seeking registration under this Act shall b e granted a \nsingle registration: \nProvided that a person having multiple places of business in the \nState may be granted a separate registration for each such place of \nbusiness, subject to such conditions as may be prescribed.\"]. \n[insertion of new proviso by 2019 Amd Act.s13(b)] \n(3) A person, though not liable to be registered under section 22or \nsection 24 may get himself registered voluntarily, and all provisions \nof this Act, as are applicable to a registered person, shall apply to such \nperson. \n(4) A person who has obtained or is required to obtain more than one \nregistration, whether in one State or Union territory or more than \none State or Union territory shall, in respect of each such registration, \nbe treated as distinct persons for the purposes of this Act. \n(5) Where a person who has obtained or is required to obtain \nregistration in a State or Union territory in respect of an \nestablishment, has an establishment in another State or Union \nterritory, then such establishments shall be treated as establishments \nof distinct persons for the purposes of this Act. \n(6) Every person shall have a Permanent Account Number issued \nunder the Income -tax Act, 1961 in order to be eligible for grant of \nregistration: \nProvided that a person required to deduct tax under section 51 may \nhave, in lieu of a Permanent Account Number, a Tax Deduction and \nCollection Account Number issued under the said Act in order to be \neligible for grant of registration. \n(7) Notwithstanding anything contained in subsection (6), a non -\nresident taxable person may be granted registration under sub -\nsection (1) on the basis of such other documents as may be \nprescribed. \n(8) Where a person who is liable to be registered under this Act fails \nto obtain registration, the proper officer may, witho ut prejudice to \nany action which may be taken under this Act or under any other law \nfor the time being in force, proceed to register such person in such \nmanner as may be prescribed. \n(9) Notwithstanding anything contained in subsection (1),- \n(a) any specialised agency of the United Nations Organisation or any \nMultilateral Financial Institution and Organisation notified under the \nUnited Nations (Privileges and Immunities) Act, 1947, Consulate or \nEmbassy of foreign countries; and \n(b) any other person or class of persons, as may be notified by the \nCommissioner, shall be granted a Unique Identity Number in such \nmanner and for such purposes, including refund of taxes on the \nnotified supplies of goods or services or both received by them, as \nmay be prescribed. \n(10) The registration or the Unique Identity Number shall be granted \nor rejected after due verification in such manner and within such \nperiod as may be prescribed. \n(11) A certificate of registration shall be issued in such form and with \neffect from such date as may be prescribed. \n(12) A registration or a Unique Identity Number shall be deemed to \nhave been granted after the expiry of the period prescribed under \nsubsection (10), if no deficiency has been communicated to the \napplicant within that period. \nDeemed registration.-",
"footnote": "",
"is_definition": false,
"sort_order": 270
},
{
"number": "26",
"title": "Section 26.(1). 1",
"chapter": null,
"content": "The grant of registration or the Unique Identity Number under \nthe Central Goods and Services Tax Act shall be deemed to be a grant \nof registration or the Unique Identity Number under this Act subject \nto the condition that the application for registration or the Unique \nIdentity Number has not been rejected under this Act within the time \nspecified in subsection (10) of section 25. \n(2) Notwithstanding anything contained in sub-section (10) of section \n25, any rejection of application for registration or the Unique Identity \nNumber under the Central Goods and Services Tax Act shall be \ndeemed to be a rejection of application for registration under this \nAct. \nSpecial provisions relating to casual taxable person and non-resident \ntaxable person.-",
"footnote": "",
"is_definition": false,
"sort_order": 280
},
{
"number": "27",
"title": "Section 27.(1). 1",
"chapter": null,
"content": "The certificate of registration issued to a casual taxable person \nor a non -resident taxable person shall be valid for the period \nspecified in the application for registration or ninety days from the \neffective date of registration, whichever is earlier and such person \nshall make taxable supplies only after the issuance of the certificate \nof registration: \nProvided that the proper officer may, on sufficient cause being shown \nby the said taxable person, extend the said period of ninety days by a \nfurther period not exceeding ninety days. \n(2) A casual taxable person or a non-resident taxable person shall, at \nthe time of submission of application for registration under sub -\nsection (1) of section 25, make an advance deposit of tax in an \namount equivalent to the estimated tax liability of such person for \nthe period for which the registration is sought: \nProvided that where any extension of time is sought under sub -\nsection (1), such taxable person shall deposit an additional amount of \ntax equivalent to t he estimated tax liability of such person for the \nperiod for which the extension is sought. \n(3) The amount deposited under sub -section (2) shall be credited to \nthe electronic cash ledger of such person and shall be utilised in the \nmanner provided under section 49. \nAmendment of registration.-",
"footnote": "",
"is_definition": false,
"sort_order": 290
},
{
"number": "28",
"title": "Section 28.(1). 1",
"chapter": null,
"content": "Every registered person and a person to whom a Unique \nIdentity Number has been assigned shall inform the proper officer of \nany changes in the information furnished at the time of registration \nor subsequent thereto, in such form and manner and within such \nperiod as may be prescribed. \n(2) The proper officer may, on the basis of information furnished \nunder sub -section (1) or as ascertained by him, approve or reject \namendments in the registration particulars in such manner and \nwithin such period as may be prescribed: \nProvided that approval of the proper officer shall not be required in \nrespect of amendment of such particulars as may be prescribed: \nProvided further that the proper officer shall not reject the \napplication for amendment in the registration particulars without \ngiving the person an opportunity of being heard. \n(3) Any rejection or approval of amendments under the Central \nGoods and Services Tax Act shall be deemed to be a rejection or \napproval under this Act. \nCancellation or *[Suspension]of registration.- \n[Insertion of word ‘suspension’ by 2019 Amd Act,s.14(i)]",
"footnote": "",
"is_definition": false,
"sort_order": 300
},
{
"number": "29",
"title": "Section 29.(1). 1",
"chapter": null,
"content": "The proper officer may, either on his own motion or on an \napplication filed by the registered person or by his legal heirs, in case \nof death of such person, cancel the registration, in such manner and \nwithin such period as may be prescribed, having regard to the \ncircumstances where,- \n(a) the business has been discontinued, transferred fully for any \nreason including death of the proprietor, a malgamated with other \nlegal entity, demerged or otherwise disposed of; or \n(b) there is any change in the constitution of the business; or \n(c) the taxable person, other than the person registered under sub -\nsection (3) of section 25, is no longer liable to b e registered under \nsection 22 or section 24. \n*[Provided that during pendency of the proceedings relatingto cancellation of \nregistration filed by the registered person, the registration may be suspended \nfor such period and in such manner as may be prescribed.] \n*[insertion of new proviso by 2019 Amd Act.s.14(ii) \n \n(2) The proper officer may cancel the registration of a person from \nsuch date, including any retrospective date, as he may deem fit, \nwhere,- \n(a) a registered person has contravened such provisions of the Act or \nthe rules made thereunder as may be prescribed; or \n(b) a person paying tax under section 10 has not furnished returns for \nthree consecutive tax periods; or \n(c) any registered person, other than a person specified in clause (b), \nhas not furnished returns for a continuous period of six months; or \n(d) any person who has taken voluntary registration under sub -\nsection (3) of section 25 has not commenced business within six \nmonths from the date of registration; or \n(e) registration has been ob tained by means of fraud, wilful \nmisstatement or suppression of facts: \nProvided that the proper officer shall not cancel the registration \nwithout giving the person an opportunity of being heard. \n*[Provided further that during pendency of the proceedings relating to \ncancellation of registration, the proper officer may suspend the registration for \nsuch period and in such manner as may be prescribed.] \n*[insertion of new proviso by 2019 Amd Act.s.14(iii) \n(3) The cancellation of registration under this section shall not affect \nthe liability of the person to pay tax and other dues under this Act or \nto discharge any obligation under this Act or the rules made \nthereunder for any period prior to the date of cancellation whether \nor not such tax and other dues are det ermined before or after the \ndate of cancellation. \n(4) The cancellation of registration under the Central Goods and \nServices Tax Act shall be deemed to be a cancellation of registration \nunder this Act. \n(5) Every registered person whose registration is cancelled shall pay \nan amount, by way of debit in the electronic credit ledger or \nelectronic cash ledger, equivalent to the credit of input tax in respect \nof inputs held in stock and inputs contained in semi -finished or \nfinished goods held in stock or capital goods or plant and machinery \non the day immediately preceding the date of such cancellation or \nthe output tax payable on such goods, whichever is higher, calculated \nin such manner as may be prescribed: \nProvided that in case of capital goods or plant an d machinery, the \ntaxable person shall pay an amount equal to the input tax credit taken \non the said capital goods or plant and machinery, reduced by such \npercentage points as may be prescribed or the tax on the transaction \nvalue of such capital goods or plant and machinery under section 15, \nwhichever is higher. \n(6) The amount payable under sub -section (5) shall be calculated in \nsuch manner as may be prescribed. \nRevocation of cancellation of registration.-",
"footnote": "",
"is_definition": false,
"sort_order": 310
},
{
"number": "30",
"title": "Section 30.(1). 1",
"chapter": null,
"content": "Subject to such conditions as may be prescri bed, any \nregistered person, whose registration is cancelled by the proper \nofficer on his own motion, may apply to such officer for revocation of \ncancellation of the registration in the prescribed manner within thirty \ndays from the date of service of the cancellation order. \n(2) The proper officer may, in such manner and within such period as \nmay be prescribed, by order, either revoke cancellation of the \nregistration or reject the application: \nProvided that the application for revocation of cancellation of \nregistration shall not be rejected unless the applicant has been given \nan opportunity of being heard. \n(3) The revocation of cancellation of registration under the Central \nGoods and Services Tax Act shall be deemed to be a revocation of \ncancellation of registration under this Act.",
"footnote": "",
"is_definition": false,
"sort_order": 320
},
{
"number": "34",
"title": "CHAPTER- VII - Tax Invoice, Credit and Debit Notes",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 330
},
{
"number": "31",
"title": "Section 31.(1). 1",
"chapter": null,
"content": "A registered person supplying taxable goods shall, before or at \nthe time of,- \n(a) removal of goods for supply to the recipient, where the supply \ninvolves movement of goods; or \n(b) delivery of goods or making available thereof to the recipient, in \nany other case, issue a tax invoice showing the description, quantity \nand value of goods, the tax charged thereon and such other \nparticulars as may be prescribed: \nProvided that the Government may, on the recommendations of the \nCouncil, by notification, specify the categories of goods or supplies in \nrespect of which a tax invoice shall be issued, within such time and in \nsuch manner as may be prescribed. \n(2) A registered pers on supplying taxable services shall, before or \nafter the provision of service but within a prescribed period, issue a \ntax invoice, showing the description, value, tax charged thereon and \nsuch other particulars as may be prescribed: \nProvided that the Government may, on the recommendations of the \nCouncil, by notification and subject to such conditions as may be \nmentioned therein, specify the categories of services in respect of \nwhich- \n(a) any other document issued in relation to the supply shall be \ndeemed to be a tax invoice; or \n(b) tax invoice may not be issued. \n(3) Notwithstanding anything contained in subsections (1) and (2)- \n(a) a registered person may, within one month from the date of \nissuance of certificate of registration and in such manner as may be \nprescribed, issue a revised invoice against the invoice already issued \nduring the period beginning with the effective date of registration till \nthe date of issuance of certificate of registration to him; \n(b) a registered person may not issue a tax invoice if the value of the \ngoods or services or both supplied is less than two hundred rupees \nsubject to such conditions and in such manner as may be prescribed; \n(c) a registered person supplying exempted goods or services or both \nor paying tax under the provisions of section 10 shall issue, instead of \na tax invoice, a bill of supply containing such particulars and in such \nmanner as may be prescribed: \nProvided that the registered person may not issue a bill of supply if \nthe value of the goods or services or both su pplied is less than two \nhundred rupees subject to such conditions and in such manner as \nmay be prescribed; \n(d) a registered person shall, on receipt of advance payment with \nrespect to any supply of goods or services or both, issue a receipt \nvoucher or any other document, containing such particulars as may \nbe prescribed, evidencing receipt of such payment; \n(e) where, on receipt of advance payment with respect to any supply \nof goods or services or both the registered person issues a receipt \nvoucher, but subse quently no supply is made and no tax invoice is \nissued in pursuance thereof, the said registered person may issue to \nthe person who had made the payment, a refund voucher against \nsuch payment; \n(f) a registered person who is liable to pay tax under sub -section (3) \nor sub -section (4) of section 9 shall issue an invoice in respect of \ngoods or services or both received by him from the supplier who is \nnot registered on the date of receipt of goods or services or both; \n(g) a registered person who is liable to pay tax under sub-section (3) \nor sub-section (4) of section 9 shall issue a payment voucher at the \ntime of making payment to the supplier. \n(4) In case of continuous supply of goods, where successive \nstatements of accounts or successive payments are involved, the \ninvoice shall be issued before or at the time each such statement is \nissued or, as the case may be, each such payment is received. \n(5) Subject to the provisions of clause (d) of subsection (3), in case of \ncontinuous supply of services,- \n(a) where the due date of payment is ascertainable from the contract, \nthe invoice shall be issued on or before the due date of payment; \n(b) where the due date of payment is not ascertainable from the \ncontract, the invoice shall be issued before or at the time when the \nsupplier of service receives the payment; \n(c) where the payment is linked to the completion of an event, the \ninvoice shall be issued on or before the date of completion of that \nevent. \n(6) In a case where the supply of services ceases under a contract \nbefore the completion of the supply, the invoice shall be issued at the \ntime when the supply ceases and such invoice shall be issued to the \nextent of the supply made before such cessation. \n(7) Notwithstanding anything contained in subsection (1), where the \ngoods being sent or taken on approval for sale or return are removed \nbefore the supply takes place, the invoice shall be issued before or at \nthe time of supply or six months from the date of removal, whichever \nis earlier. \nExplanation. - For the purposes of this section, the expression \"tax \ninvoice\" shall include any revised invoice issued by the supplier in \nrespect of a supply made earlier. \nProhibition of unauthorised collection of tax.-",
"footnote": "",
"is_definition": false,
"sort_order": 340
},
{
"number": "32",
"title": "Section 32.(1). 1",
"chapter": null,
"content": "A person who is not a registered person shall not collect in \nrespect of any supply of goods or services or both any amount by way \nof tax under this Act. \n(2) No registered person shall collect tax except in accordance with \nthe provisions of this Act or the rules made thereunder. \nAmount of tax to be indicated in tax invoice and other documents.- \n33.Notwithstanding anything contained in this Act or any other law \nfor the time being in force, where any supply is made for a \nconsideration, every person who is liable to pay tax for such supply \nshall prominently indicate in all docu ments relating to assessment, \ntax invoice and other like documents, the amount of tax which shall \nform part of the price at which such supply is made. \nCredit and debit notes.-",
"footnote": "",
"is_definition": false,
"sort_order": 350
},
{
"number": "34",
"title": "Section 34.(1). 1",
"chapter": null,
"content": "*[Where one or more tax invoice have] been issued for supply \nof any goods or services or both and the taxable value or tax charged \nin that tax invoice is found to exceed the taxable value or tax payable \nin respect of such supply, or where the goods supplied are returned \nby the recipient, or w here goods or services or both supplied are \nfound to be deficient, the registered person, who has supplied such \ngoods or services or both, may issue to the recipient *[one or more \ncredit note for supplies made in a financial year ] containing such \nparticulars as may be prescribed. \n(2) Any registered person who issues a credit note in relation to a \nsupply of goods or services or both shall declare the details of such \ncredit note in the return for the month during which such credit note \nhas been issued but not later than September following the end of \nthe financial year in which such supply was made, or the date of \nfurnishing of the relevant annual return, whichever is earlier, and the \ntax liability shall be adjusted in such manner as may be prescribed: \nProvided that no reduction in output tax liability of the supplier shall \nbe permitted, if the incidence of tax and interest on such supply has \nbeen passed on to any other person. \n(3) *[Where one or more tax invoices] has been issued for supply of \nany goods or services or both and the taxable value or tax charged in \nthat tax invoice is found to be less than the taxable value or tax \npayable in respect of such supply, the registered person, who has \nsupplied such goods or services or both, shall issue to the recipien t \n*[one or more debit notes for supplies made in a financial year ] \ncontaining such particulars as may be prescribed. \n[substitution by 2019 Amd Act.s.15(a) and (b) \n(4) Any registered person who issues a debit note in relation to a \nsupply of goods or servic es or both shall declare the details of such \ndebit note in the return for the month during which such debit note \nhas been issued and the tax liability shall be adjusted in such manner \nas may be prescribed. \nExplanation. - For the purposes of this Act, the e xpression \"debit \nnote\" shall include a supplementary invoice.",
"footnote": "",
"is_definition": false,
"sort_order": 360
},
{
"number": "38",
"title": "CHAPTER - VIII - Accounts and Records",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 370
},
{
"number": "35",
"title": "Section 35 (1). 1",
"chapter": null,
"content": "Every registered person shall keep and maintain, at his \nprincipal place of business, as mentioned in the certificate of \nregistration, a true and correct account of- \n(a) production or manufacture of goods; \n(b) inward and outward supply of goods or services or both; \n(c) stock of goods; \n(d) input tax credit availed; \n(e) output tax payable and paid; and \n(f) such other particulars as may be prescribed: \nProvided that where more than one place of business is specified in \nthe certificate of registration, the accounts relating to each place of \nbusiness shall be kept at such places of business: \nProvided further that the registered per son may keep and maintain \nsuch accounts and other particulars in electronic form in such \nmanner as may be prescribed. \n(2) Every owner or operator of warehouse or godown or any other \nplace used for storage of goods and every transporter, irrespective of \nwhether he is a registered person or not, shall maintain records of \nthe consigner, consignee and other relevant details of the goods in \nsuch manner as may be prescribed. \n(3) The Commissioner may notify a class of taxable persons to \nmaintain additional accounts or documents for such purpose as may \nbe specified therein. \n(4) Where the Commissioner considers that any class of taxable \npersons is not in a position to keep and maintain accounts in \naccordance with the provisions of this section, he may, for reasons to \nbe recorded in writing, permit such class of taxable persons to \nmaintain accounts in such manner as may be prescribed. \n(5) Every registered person whose turnover during a financial year \nexceeds the prescribed limit shall get his accounts audited by a \nchartered accountant or a cost accountant and shall submit a copy of \nthe audited annual accounts, the reconciliation statement under \nsubsection (2) of section 44 and such other documents in such form \nand manner as may be prescribed. \n*[Provided that nothing contained in this sub-section shall apply to any \ndepartment of the Central Government or a State Government or a local \nauthority, whose books of account are subject to audit by the Comptroller \nand Auditor-General of India or an auditor appointed for auditing the accounts \nof local authorities under any law for the time being in force.] \n*[insertion of new proviso by 2019 Amd Act.s16] \n(6) Subject to the provisions of clause (h) of sub-section (5) of section \n17, where the registered person fails to account for the goods or \nservices or both in accordance with the provisions of subsection (1), \nthe proper officer shall determine the amount of tax payable on the \ngoods or services or both that are not accounted for, as if such goods \nor services or both had been supplied by such person and the \nprovisions of section 73 or section74, as the case maybe, \nshall, mutatis mutandis, apply for determination of such tax. \nPeriod of retention of accounts.- \n36.Every registered person required to keep and maintain books of \naccount or other records in accordance with the provisions of sub -\nsection (1) of section 35 shall retain them until the expiry of seventy \ntwo months from the due date of furnishing of annual return for the \nyear pertaining to such accounts and records: \nProvided that a registered person, who is a party to an appeal or \nrevision or any other proceedings before any Appellate Authority or \nRevisional Authority or Appellate Tribunal or court, whether filed b y \nhim or by the Commissioner, or is under investigation for an offence \nunder Chapter XIX, shall retain the books of account and other \nrecords pertaining to the subject matter of such appeal or revision or \nproceedings or investigation for a period of one ye ar after final \ndisposal of such appeal or revision or proceedings or investigation, or \nfor the period specified above, whichever is later.",
"footnote": "",
"is_definition": false,
"sort_order": 380
},
{
"number": "40",
"title": "CHAPTER- IX - Returns",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 390
},
{
"number": "37",
"title": "Section 37.(1). 1",
"chapter": null,
"content": "Every registered person, other than an Input Service \nDistributor, a non -resident taxable person and a person paying tax \nunder the provisions of section 10 or section 51 or section 52, shall \nfurnish, electronically, in such form and manner as may be \nprescribed, the details of outward supplies of goods or services or \nboth effected during a tax period on or before the tenth day of the \nmonth succeeding the said tax period and such details shall be \ncommunicated to the recipient of the said supplies within such time \nand in such manner as may be prescribed: \nProvided that the registered person shall not be allowed to furnish \nthe details of outward supplies during the period from the eleventh \nday to the fifteenth day of the month succeeding the tax period: \nProvided further that the Commissioner may, for reasons to be \nrecorded in writing, by notification, extend the time limit for \nfurnishing such details for such class of taxable persons as may be \nspecified therein: \nProvided also that any extension of time limit notified by the \nCommissioner of central tax shall b e deemed to be notified by the \nCommissioner. \n(2) Every registered person who has been communicated the details \nunder subsection (3) of section 38 or the details pertaining to inward \nsupplies of Input Service Distributor under sub-section (4) of section \n38, shall either accept or reject the details so communicated, on or \nbefore the seventeenth day, but not before the fifteenth day, of the \nmonth succeeding the tax period and the details furnished by him \nunder sub-section (1) shall stand amended accordingly. \n(3) Any registered person, who has furnished the details under sub -\nsection (1) for any tax period and which have remained unmatched \nunder section 42 or section 43, shall, upon discovery of any error or \nomission therein, rectify such error or omission in suc h manner as \nmay be prescribed, and shall pay the tax and interest, if any, in case \nthere is a short payment of tax on account of such error or omission, \nin the return to be furnished for such tax period: \nProvided that no rectification of error or omission in respect of the \ndetails furnished under sub -section (1) shall be allowed after \nfurnishing of the return under section 39 for the month of September \nfollowing the end of the financial year to which such details pertain, \nor furnishing of the relevant annual return, whichever is earlier. \nExplanation. - For the purposes of this Chapter, the \nexpression \"details of outward supplies\"shall include details of \ninvoices, debit notes, credit notes and revised invoices issued in \nrelation to outward supplies made during any tax period. \nFurnishing details of inward supplies.-",
"footnote": "",
"is_definition": false,
"sort_order": 400
},
{
"number": "38",
"title": "Section 38.(1). 1",
"chapter": null,
"content": "Every registered person, other than an Input Service \nDistributor or a non -resident taxable person or a person paying tax \nunder the provisions of section 10 or section 51 or section 52, shall \nverify, validate, modify or delete, if required, the details relating to \noutward supplies and credit or debit notes communicated under sub-\nsection (1) of section 37 to prepare the details of his inward supplies \nand credit or debit notes and may include th erein, the details of \ninward supplies and credit or debit notes received by him in respect \nof such supplies that have not been declared by the supplier under \nsub-section (1) of section 37. \n(2) Every registered person, other than an Input Service Distributo r \nor a non resident taxable person or a person paying tax under the \nprovisions of section 10 or section 51 or section 52, shall furnish, \nelectronically, the details of inward supplies of taxable goods or \nservices or both, including inward supplies of goods or services or \nboth on which the tax is payable on reverse charge basis under this \nAct and inward supplies of goods or services or both taxable under \nthe Integrated Goods and Services Tax Act or on which integrated \ngoods and services tax is payable under section 3 of the Customs \nTariff Act, 1975, and credit or debit notes received in respect of such \nsupplies during a tax period after the tenth day but on or before the \nfifteenth day of the month succeeding the tax period in such form \nand manner as may be prescribed: \nProvided that the Commissioner may, for reasons to be recorded in \nwriting, by notification, extend the time limit for furnishing such \ndetails for such class of taxable persons as may be specified therein: \nProvided further that any extension of ti me limit notified by the \nCommissioner of central tax shall be deemed to be notified by the \nCommissioner. \n(3) The details of supplies modified, deleted or included by the \nrecipient and furnished under sub-section (2) shall be communicated \nto the supplier co ncerned in such manner and within such time as \nmay be prescribed. \n(4) The details of supplies modified, deleted or included by the \nrecipient in the return furnished under sub-section (2) or subsection \n(4) of section 39 shall be communicated to the supplier concerned in \nsuch manner and within such time as may be prescribed. \n(5) Any registered person, who has furnished the details under sub -\nsection (2) for any tax period and which have remained unmatched \nunder section 42 or section 43, shall, upon discovery o f any error or \nomission therein, rectify such error or omission in the tax period \nduring which such error or omission is noticed in such manner as may \nbe prescribed, and shall pay the tax and interest, if any, in case there \nis a short payment of tax on account of such error or omission, in the \nreturn to be furnished for such tax period: \nProvided that no rectification of error or omission in respect of the \ndetails furnished under sub -section (2) shall be allowed after \nfurnishing of the return under section 39 for the month of September \nfollowing the end of the financial year to which such details pertain, \nor furnishing of the relevant annual return, whichever is earlier. \nFurnishing of returns.-",
"footnote": "",
"is_definition": false,
"sort_order": 410
},
{
"number": "39",
"title": "Section 39.(1). 1",
"chapter": null,
"content": "Every registered person, other than an Input Service \nDistributor or a non -resident taxable person or a person paying tax \nunder the provisions of section 10 or section 51 or section 52 shall, \nfor every calendar month or part the reof, furnish, *[in such form, \nmanner and within such time as may be prescribed ], a return, \nelectronically, of inward and outward supplies of goods or services or \nboth, input tax credit availed, tax payable, tax paid and such other \nparticulars as may be prescribed **[deleted]. \n*[substitution by 2019 Amd Act.s.17 i(i) \n **{deletion of word ‘on or before the twentieth day of the month \nsucceeding such calendar month or part thereof’ by 2019 Amt Act. \ns i.(ii)] \n[Provided that the Government may, on the recommendations of the \nCouncil, notify certain classes of registered persons who shall furnish return \nfor every quarter or part thereof, subject to such conditions and safeguards \nas may be specified therein.] \n*[insertion of new proviso by 2019 Amd Act. s17(i)(iii)] \n \n(2) A registered person paying tax under the provisions of section 10 \nshall, for ea ch quarter or part thereof, furnish, in such form and \nmanner as may be prescribed, a return, electronically, of turnover in \nthe State, inward supplies of goods or services or both, tax payable \nand tax paid within eighteen days after the end of such quarter. \n(3) Every registered person required to deduct tax at source under \nthe provisions of section 51 shall furnish, in such form and manner as \nmay be prescribed, a return, electronically, for the month in which \nsuch deductions have been made within ten days a fter the end of \nsuch month. \n(4) Every taxable person registered as an Input Service Distributor \nshall, for every calendar month or part thereof, furnish, in such form \nand manner as may be prescribed, a return, electronically, within \nthirteen days after the end of such month. \n(5) Every registered non -resident taxable person shall, for every \ncalendar month or part thereof, furnish, in such form and manner as \nmay be prescribed, a return, electronically, within twenty days after \nthe end of a calendar month or w ithin seven days after the last day \nof the period of registration specified under subsection( 1) of section \n27, whichever is earlier. \n(6) The Commissioner may, for reasons to be recorded in writing, by \nnotification, extend the time limit for furnishing the returns under \nthis section for such class of registered persons as may be specified \ntherein: \nProvided that any extension of time limits notified by the \nCommissioner of central tax shall be deemed to be notified by the \nCommissioner. \n(7) Every registered person, who is required to furnish a return under \nsub-section (1) or sub-section (2) or sub-section (3) or sub-section (5), \nshall pay to the Government the tax due as per such return not later \nthan the last date on which he is required to furnish such return. \n[Provided that the Government may, on the recommendations of the \nCouncil, notify certain classes of registered persons who shall pay to \nthe Government the tax due or part thereof as per the return on or before \nthe last date on which he is required to furnish such return, subject to \nsuch conditions and safeguards as may be specified therein.] \n*[insertion of new proviso by 2019 Amd Act. s17(ii) \n(8) Every registered person who is required to furnish a return under \nsub-section (1) or sub-section (2) shall furnish a return for every tax \nperiod whether or not any supplies of goods or services or both have \nbeen made during such tax period. \n(9) Subject to the provisions of sections 37 and 38, if any registered \nperson after furnishing a return under sub -section (1)or sub-section \n(2) sub-section (3) or sub-section (4) or sub-section (5) discovers any \nomission or incorrect particulars therein, other than as a result of \nscrutiny, audit, inspection or enforcement activity by the tax \nauthorities, he shall rectify such omission or incorrect particulars,*[in \nsuch form and manner as may be prescribed] subject to payment of \ninterest under this Act: \n*[insertion of phrase by 2019 Amd Act.s17(iii)(i)] \nProvided that no such rectification of any omission or incorrect \nparticulars shall be allowed after the due date for furnishing of return \nfor the month of September or second quarter following *[the end \nof the financial year to which such details pertain] , or the actual date \nof furnishing of relevant annual return, whichever is earlier. \n*[insertion of phrase by 2019 Amd Act.s17(iii)(ii)] \n(10) A registered person shall not be allowed to furnish a return for a \ntax period if the return for any of the previous tax periods has not \nbeen furnished by him. \nFirst Return.- \n40.Every registered person who has made outward supplies in the \nperiod between the dates on which he became liable to registration \ntill the date on which registration has been granted shall declare the \nsame in the first return furnished by him after grant of registration. \nClaim of input tax credit and provisional acceptance thereof.-",
"footnote": "",
"is_definition": false,
"sort_order": 420
},
{
"number": "41",
"title": "Section 41.(1). 1",
"chapter": null,
"content": "Every registered person shall, subject to such conditions and \nrestrictions as may be prescribed, be entitled to take the credit of \neligible input tax, as self-assessed, in his return and such amount shall \nbe credited on a provisional basis to his electronic credit ledger. \n(2) The credit referred to in sub -section (1) shall be utilised only for \npayment of self-assessed output tax as per the return referred to in \nthe said sub-section. \nMatching, reversal and reclaim of input tax credit.-",
"footnote": "",
"is_definition": false,
"sort_order": 430
},
{
"number": "42",
"title": "Section 42.(1). 1",
"chapter": null,
"content": "The details of every inward supply furnished by a registered \nperson (hereafter in this section referred to as the \"recipient\") for a \ntax period shall, in such manner and within such time as may be \nprescribed, be matched- \n(a) with the corresponding details of outward supply furnished by the \ncorresponding registered person (hereafter in this section referred to \nas the \"supplier\") in his valid return for the same tax period or any \npreceding tax period; \n(b) with the integrated goods and services tax paid under section 3 of \nthe Customs Tariff Act, 1975 in respect of goods imported by him; \nand \n(c) for duplication of claims of input tax credit. \n(2) The claim of input tax credit in respect of invoices or debit notes \nrelating to inward supply that match with the details of \ncorresponding outward supply or with the integrated goods and \nservices tax paid under section 3 of the Customs Tariff Act, 1975 in \nrespect of goods imported by him shall be finally ac cepted and such \nacceptance shall be communicated, in such manner as may be \nprescribed, to the recipient. \n(3) Where the input tax credit claimed by a recipient in respect of an \ninward supply is in excess of the tax declared by the supplier for the \nsame supply or the outward supply is not declared by the supplier in \nhis valid returns, the discrepancy shall be communicated to both such \npersons in such manner as may be prescribed. \n(4) The duplication of claims of input tax credit shall be \ncommunicated to the recipient in such manner as may be prescribed. \n(5) The amount in respect of which any discrepancy is communicated \nunder subsection (3) and which is not rectified by the supplier in his \nvalid return for the month in which discrepancy is communicated \nshall be added to the output tax liability of the recipient, in such \nmanner as may be prescribed, in his return for the month succeeding \nthe month in which the discrepancy is communicated. \n(6) The amount claimed as input tax credit that is found to be in \nexcess on account of duplication of claims shall be added to the \noutput tax liability of the recipient in his return for the month in which \nthe duplication is communicated. \n(7) The recipient shall be eligible to reduce, from his output tax \nliability, the amount adde d under sub -section (5), if the supplier \ndeclares the details of the invoice or debit note in his valid return \nwithin the time specified in sub-section (9) of section 39. \n(8) A recipient in whose output tax liability any amount has been \nadded under subsection (5) or sub -section (6), shall be liable to pay \ninterest at the rate specified under sub -section (1) of section 50 on \nthe amount so added from the date of availing of credit till the \ncorresponding additions are made under the said subsections. \n(9) Where any reduction in output tax liability is accepted under sub-\nsection (7), the interest paid under sub-section (8) shall be refunded \nto the recipient by crediting the amount in the corresponding head \nof his electronic cash ledger in such manner as may be prescribed: \nProvided that the amount of interest to be credited in any case shall \nnot exceed the amount of interest paid by the supplier. \n(10) The amount reduced from the output tax liability in \ncontravention of the provisions of sub -section (7) shall be add ed to \nthe output tax liability of the recipient in his return for the month in \nwhich such contravention takes place and such recipient shall be \nliable to pay interest on the amount so added at the rate specified in \nsub-section (3) of section 50. \nMatching, reversal and reclaim of reduction in output tax liability .-",
"footnote": "",
"is_definition": false,
"sort_order": 440
},
{
"number": "43",
"title": "Section 43.(1). 1",
"chapter": null,
"content": "The details of every credit note relating to outward supply \nfurnished by a registered person (hereafter in this section referred to \nas the \"supplier\") for a tax period shall, in such manner and within \nsuch time as may be prescribed, be matched- \n(a) with the corresponding reduction in the claim for input tax credit \nby the corresponding registered person (hereafter in this section \nreferred to as the \"recipient\") in his valid return for the sam e tax \nperiod or any subsequent tax period; and \n(b) for duplication of claims for reduction in output tax liability. \n(2) The claim for reduction in output tax liability by the supplier that \nmatches with the corresponding reduction in the claim for input tax \ncredit by the recipient shall be finally accepted and communicated, \nin such manner as may be prescribed, to the supplier. \n(3) Where the reduction of output tax liability in respect of outward \nsupplies exceeds the corresponding reduction in the claim for i nput \ntax credit or the corresponding credit note is not declared by the \nrecipient in his valid returns, the discrepancy shall be communicated \nto both such persons in such manner as may be prescribed. \n(4) The duplication of claims for reduction in output tax liability shall \nbe communicated to the supplier in such manner as may be \nprescribed. \n(5) The amount in respect of which any discrepancy is communicated \nunder subsection (3) and which is not rectified by the recipient in his \nvalid return for the month i n which discrepancy is communicated \nshall be added to the output tax liability of the supplier, in such \nmanner as may be prescribed, in his return for the month succeeding \nthe month in which the discrepancy is communicated. \n(6) The amount in respect of any reduction in output tax liability that \nis found to be on account of duplication of claims shall be added to \nthe output tax liability of the supplier in his return for the month in \nwhich such duplication is communicated. \n(7) The supplier shall be eligible to reduce, from his output tax \nliability, the amount added under sub -section (5) if the recipient \ndeclares the details of the credit note in his valid return within the \ntime specified in sub-section (9) of section 39. \n(8) A supplier in whose output tax lia bility any amount has been \nadded under subsection (5) or sub -section (6), shall be liable to pay \ninterest at the rate specified under sub -section (1) of section 50 in \nrespect of the amount so added from the date of such claim for \nreduction in the output ta x liability till the corresponding additions \nare made under the said subsections. \n(9) Where any reduction in output tax liability is accepted under sub-\nsection (7), the interest paid under sub-section (8) shall be refunded \nto the supplier by crediting the amount in the corresponding head of \nhis electronic cash ledger in such manner as may be prescribed: \nProvided that the amount of interest to be credited in any case shall \nnot exceed the amount of interest paid by the recipient. \n(10) The amount reduced from output tax liability in contravention of \nthe provisions of sub -section (7) shall be added to the output tax \nliability of the supplier in his return for the month in which such \ncontravention takes place and such supplier shall be liable to pay \ninterest on the amount so added at the rate specified in sub-section \n(3) of section 50. \nProcedure for furnishing return and availing input tax credit. \n43A.( 1) Notwithstanding anything contained in sub-section (2) of section 16, \nsection 37 or section 38, every registered person shall in the returns \nfurnished under sub-section (1) of section 39 verify, validate, modify or \ndelete the details of supplies furnished by the suppliers. \nNotwithstanding anything contained in section 41, section 42 or section \n43, the procedure for availing of input tax credit by the recipient and \nverification thereof shall be such as may be prescribed. \n(3) The procedure for furnishing the details of outward supplies by the \nsupplier \non the common portal, for the purposes of availing input tax credit by the \nrecipient shall be such as may be prescribed. \n(4) The procedure for availing input tax credit in respect of outward supplies \nnot furnished under sub-section (3) shall be such as may be prescribed \nand such procedure may include the maximum amount of the input tax \ncredit which can be so availed, not exceeding twenty per cent. of the input \ntax credit available, on the basis of details furnished by the suppliers under \nthe said sub-section. \n(5) The amount of tax specified in the outward supplies for which the details \nhave been furnished by the supplier under sub-section (3) shall be deemed \nto be the tax payable by him under the provisions of the Act. \n(6) The supplier and the recipient of a supply shall be jointly and severally \nliable to pay tax or to pay the input tax credit availed, as the case may be, \nin relation to outward supplies for which the details have been furnished \nunder sub-section (3) or sub-section (4) but return thereof has not been \nfurnished. \n(7) For the purposes of sub-section (6), the recovery shall be made in such \nmanner as may be prescribed and such procedure may provide for \nnonrecovery \nof an amount of tax or input tax credit wrongly availed not exceeding \none thousand rupees. \n(8) The procedure, safeguards and threshold of the tax amount in relation to \noutward supplies, the details of which can be furnished under sub-section \n(3) by a registered person, - \n(i) Within six months of taking registration; \n(ii) who has defaulted in payment of tax and where such default has \ncontinued for more than two months from the due date of payment of \nsuch defaulted amount,shall be such as may be prescribed.} \n *[insertion of new section by 2019 Amd Act.s.18.] \nAnnual return.-",
"footnote": "",
"is_definition": false,
"sort_order": 450
},
{
"number": "44",
"title": "Section 44.(1). 1",
"chapter": null,
"content": "Every registered person, other than an Input Service \nDistributor, a person paying tax under section 51 or section 52, a \ncasual taxable person and a non-resident taxable person, shall furnish \nan annual return for every financial year electronically in such form \nand manner as may be prescribed on or before the thirty-first day of \nDecember following the end of such financial year. \n(2) Every registered person who is required to get his accounts \naudited in accordance with the provisions of sub -section (5) of \nsection 35 shall furnish, electronically, the annual return under sub -\nsection (1) along with a copy of the audited annual accounts and a \nreconciliation statement, reconciling the value of supplies declared in \nthe return furnished for the financial year with the audited annual \nfinancial statement, and such other particulars as may be prescribed. \nFinal return.- \n45.Every registered person who is required to furnish a return under \nsub-section (1) of section 39 and whose registration has been \ncancelled shall furnish a final return within three months of the date \nof cancellation or date of order of cancellation, whichever is later, in \nsuch form and manner as may be prescribed. \nNotice to return defaulters.- \n46.Where a registered person fails to furnish a return under section \n39 or section 44 or section 45, a notice shall be issued r equiring him \nto furnish such return within fifteen days in such form and manner as \nmay be prescribed. \nLevy of late fee.-",
"footnote": "",
"is_definition": false,
"sort_order": 460
},
{
"number": "47",
"title": "Section 47.(1). 1",
"chapter": null,
"content": "Any registered person who fails to furnish the details of \noutward or inward supplies required under section 37 or section 38 \nor returns required under section 39 or section 45 by the due date \nshall pay a late fee of one hundred rupees for every day during which \nsuch failure continues subject to a maximum amount of five \nthousand rupees. \n(2) Any registered person who fails to furnis h the return required \nunder section 44 by the due date shall be liable to pay a late fee of \none hundred rupees for every day during which such failure \ncontinues subject to a maximum of an amount calculated at a quarter \nper cent. of his turnover in the State. \nGoods and services tax practitioners.-",
"footnote": "",
"is_definition": false,
"sort_order": 470
},
{
"number": "48",
"title": "Section 48.(1). 1",
"chapter": null,
"content": "The manner of approval of goods and services tax \npractitioners, their eligibility conditions, duties and obligations, \nmanner of removal and other conditions relevant for their \nfunctioning shall be such as may be prescribed. \n(2) A registered person may authorise an approved goods and \nservices tax practitioner to furnish the details of outward supplies \nunder section 37, the details of inward supplies under section 38 and \nthe return under section 39 or section 44 or section 45 *[and to perform \nsuch other functions] in such manner as may be prescribed. \n*[insertion of new phrase by 2019 Amd Act.s.19] \n(3) Notwithstanding anything contained in sub -section (2), the \nresponsibility for correctness of any particulars furnished in the \nreturn or other details filed by the goods and services tax \npractitioners shall continue to rest with the registered person on \nwhose behalf such return and details are furnished.",
"footnote": "",
"is_definition": false,
"sort_order": 480
},
{
"number": "50",
"title": "CHAPTER - X - Payment of Tax",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 490
},
{
"number": "49",
"title": "Section 49.(1). 1",
"chapter": null,
"content": "Every deposit made towards tax, interest, penalty, fee or any \nother amount by a person by internet banking or by using credit or \ndebit cards or National Electronic Fund Transfer or Real Time Gross \nSettlement or by such other mode and subject to such conditions and \nrestrictions as may be prescribed, shall be credited to the electronic \ncash ledger of such person to be maintained in such manner as may \nbe prescribed. \n(2) The input tax credit as self -assessed in the return of a registered \nperson shall be credited to his electronic credit ledger, in accordance \nwith *[section 41 or section 43A]; to be maintained in such manner \nas may be prescribed. \n*[Substitution of sec 41 by 2019 Amd Act.s20] \n(3) The amount available in the electronic cash ledger may be used \nfor making any payment towards tax, interest, penalty, fees or any \nother amount payable under the provisions of this Act or the rules \nmade thereunder in such manner and subject to such conditions and \nwithin such time as may be prescribed. \n(4) The amount available in the electronic credit ledger may be used \nfor making any payment towards output tax under this Act or under \nthe Integrated Goods and Services Tax Act in such manner and \nsubject to such conditions and within such time as may be prescribed. \n(5) The amount of input tax credit available in the electronic credit \nledger of the registered person on account of - \n(a) integrated tax shall first be utilised towards payment of integrated \ntax and the amount remaining, if any, may be utilised towards the \npayment of central tax and State tax, or as the case may be, Union \nterritory tax, in that order; \n(b) the central tax shall first be utilised towards payment of central \ntax and the amount remaining, if any, may be utilised towards the \npayment of integrated tax; \n(c) the State tax shall first be utilised towards payment of State tax \nand the amount remaining, if any, may be utilised toward s the \npayment of integrated tax. \n**[Provided that the input tax credit on account of State tax shall be \nutilised towards payment of integrated tax only where the balance of \nthe input tax credit on account of central tax is not available for payment \nof integrated tax.] \n[insertion of new proviso by 2019 Amd Act.s20(b)(i) \n(d) the Union territory tax shall first be utilised towards payment of \nUnion territory tax and the amount remaining, if any, may be utilised \ntowards the payment of integrated tax. \n**[Provided that the input tax credit on account of Union territory tax \nshall be utilised towards payment of integrated tax only where the \nbalance of the input tax credit on account of central tax is not available \nfor payment of integrated tax.] \n[insertion of new proviso by 2019 Amd Act.s20(b)(ii) \n(e) the central tax shall not be u tilised towards payment of State tax \nor Union territory tax; and \n(f) the State tax or Union territory tax shall not be utilised towards \npayment of central tax. \n(6) The balance in the electronic cash ledger or electronic credit \nledger after payment of tax, interest, penalty, fee or any other \namount payable under this Act or the rules made thereunder may be \nrefunded in accordance with the provisions of section 54. \n(7) All liabilities of a taxable person under this Act shall be recorded \nand maintained in an el ectronic liability register in such manner as \nmay be prescribed. \n(8) Every taxable person shall discharge his tax and other dues under \nthis Act or the rules made thereunder in the following order, namely:- \n(a) self-assessed tax, and other dues related to r eturns of previous \ntax periods; \n(b) self -assessed tax, and other dues related to the return of the \ncurrent tax period; \n(c) any other amount payable under this Act or the rules made \nthereunder including the demand determined under section 73 or \nsection 74. \n(9) Every person who has paid the tax on goods or services or both \nunder this Act shall, unless the contrary is proved by him, be deemed \nto have passed on the full incidence of such tax to the recipient of \nsuch goods or services or both. \nExplanation. - For the purposes of this section, \n(a) the date of credit to the account of the Government in the \nauthorised bank shall be deemed to be the date of deposit in the \nelectronic cash ledger; \n(b) the expression,- \n(i) \"tax dues\" means the tax payable under this Act and does not \ninclude interest, fee and penalty; and \n(ii) \"other dues\" means interest, penalty, fee or any other amount \npayable under this Act or the rules made thereunder. \nUtilisation of input tax credit subject to certain conditions \n*[49A. Notwithstanding anything contained in section 49, the input tax credit \non account of State tax shall be utilised towards payment of integrated \ntax or State tax, as the case may be, only after the input tax credit available \non account of integrated tax has first been utilised fully towards such \npayment. \nOrder of utilisation of input tax credit. \n49B. Notwithstanding anything contained in this Chapter and subject to the \nprovisions of clause (e) and clause (f) of sub-section (5) of section 49, the \nGovernment may, on the recommendations of the Council, prescribe the \norder and manner of utilisation of the input tax credit on account of \nintegrated tax, central tax, State tax or Union territory tax, as the case \nmay be, towards payment of any such tax.\". \n*[insertion of new section 49A and 49B by 2019 Amd Act,s.21] \nInterest on delayed payment of tax.-",
"footnote": "",
"is_definition": false,
"sort_order": 500
},
{
"number": "50",
"title": "Section 50.(1). 1",
"chapter": null,
"content": "Every person who is liable to pay tax in accordance with the \nprovisions of this A ct or the rules made thereunder, but fails to pay \nthe tax or any part thereof to the Government within the period \nprescribed, shall for the period for which the tax or any part thereof \nremains unpaid, pay, on his own, interest at such rate, not exceeding \neighteen per cent., as may be notified by the Government on the \nrecommendations of the Council. \n(2) The interest under sub -section (1) shall be calculated, in such \nmanner as may be prescribed, from the day succeeding the day on \nwhich such tax was due to be paid. \n(3) A taxable person who makes an undue or excess claim of input tax \ncredit under sub -section (10) of section 42 or undue or excess \nreduction in output tax liability under sub-section (10) of section 43, \nshall pay interest on such undue or excess claim or on such undue or \nexcess reduction, as the case may be, at such rate not exceeding \ntwenty-four per cent., as may be notified by the Government on the \nrecommendations of the Council. \nTax deduction at source.-",
"footnote": "",
"is_definition": false,
"sort_order": 510
},
{
"number": "51",
"title": "Section 51.(1). 1",
"chapter": null,
"content": "Notwithstanding anything to the contrary contained in this Act, \nthe Government may mandate,- \n(a) a department or establishment of the Central Government or \nState Government; or \n(b) local authority; or \n(c) Governmental agencies; or \n(d) such persons or category of persons as may be notified b y the \nGovernment on the recommendations of the Council, (hereafter in \nthis section referred to as \"the deductor\"), to deduct tax at the rate \nof one per cent. from the payment made or credited to the supplier \n(hereafter in this section referred to as \"the d eductee\") of taxable \ngoods or services or both, where the total value of such supply, under \na contract, exceeds two lakh and fifty thousand rupees: \nProvided that no deduction shall be made if the location of the \nsupplier and the place of supply is in a State or Union territory which \nis different from the State or, as the case may be, Union territory of \nregistration of the recipient. \nExplanation. - For the purpose of deduction of tax specified above, \nthe value of supply shall be taken as the amount excluding the central \ntax, State tax, integrated tax and cess indicated in the invoice. \n(2) The amount deducted as tax under this section shall be paid to \nthe Government by the deductor within ten days after the end of the \nmonth in which such deduction is made, in such manner as may be \nprescribed. \n(3) The deductor shall furnish to the deductee a certificate \nmentioning therein the contract value, rate of deduction, amount \ndeducted, amount paid to the Government and such other \nparticulars in such manner as may be prescribed. \n(4) If any deductor fails to furnish to the deductee the certificate, \nafter deducting the tax at source, within five days of crediting the \namount so deducted to the Government, the deductor shall pay, by \nway of a late fee, a sum of one hundred rupees per day from the day \nafter the expiry of such five day period until the failure is rectified, \nsubject to a maximum amount of five thousand rupees. \n(5) The deductee shall claim credit, in his electronic cash ledger, of \nthe tax deducted and reflected in the return of the deductor \nfurnished under sub-section (3) of section 39, in such manner as may \nbe prescribed. \n(6) If any deductor fails to pay to the Government the a mount \ndeducted as tax under sub -section (1), he shall pay interest in \naccordance with the provisions of sub -section (1) of section 50, in \naddition to the amount of tax deducted. \n(7) The determination of the amount in default under this section \nshall be made in the manner specified in section 73 or section74. \n(8) The refund to the deductor or the deductee arising on account of \nexcess or erroneous deduction shall be dealt with in accordance with \nthe provisions of section 54: \nProvided that no refund to the ded uctor shall be granted, if the \namount deducted has been credited to the electronic cash ledger of \nthe deductee. \nCollection of tax at source.-",
"footnote": "",
"is_definition": false,
"sort_order": 520
},
{
"number": "52",
"title": "Section 52.(1). 1",
"chapter": null,
"content": "Notwithstanding anything to the contrary contained in this Act, \nevery electronic commerce operator (hereaf ter in this section \nreferred to as the \"operator\"), not being an agent, shall collect an \namount calculated at such rate not exceeding one per cent., as may \nbe notified by the Government on the recommendations of the \nCouncil, of the net value of taxable supplies made through it by other \nsuppliers where the consideration with respect to such supplies is to \nbe collected by the operator. \nExplanation. - For the purposes of this sub -section, the \nexpression \"net value of taxable supplies\" shall mean the aggregate \nvalue of taxable supplies of goods or services or both, other than \nservices notified under subsection (5) of section 9, made during any \nmonth by all registered persons through the operator reduced by the \naggregate value of taxable supplies returned to the suppliers during \nthe said month. \n(2) The power to collect the amount specified in sub-section (1) shall \nbe without prejudice to any other mode of recovery from the \noperator. \n(3) The amount collected under sub -section (1) shall be paid to the \nGovernment by the operator within ten days after the end of the \nmonth in which such collection is made, in such manner as may be \nprescribed. \n(4) Every operator who collects the amount specified in sub -section \n(1) shall furnish a statement, electronically, containing the details of \noutward supplies of goods or services or both effected through it, \nincluding the supplies of goods or services or both returned through \nit, and the amount collected under sub-section (1) during a month, in \nsuch form and manner as may be prescri bed, within ten days after \nthe end of such month. \n(5) Every operator who collects the amount specified in sub -section \n(1) shall furnish an annual statement, electronically, containing the \ndetails of outward supplies of goods or services or both effected \nthrough it, including the supplies of goods or services or both \nreturned through it, and the amount collected under the said sub -\nsection during the financial year, in such form and manner as may be \nprescribed, before the thirty first day of December following the end \nof such financial year. \n(6) If any operator after furnishing a statement under sub-section (4) \ndiscovers any omission or incorrect particulars therein, other than as \na result of scrutiny, audit, inspection or enforcement activity by the \ntax authorities, he shall rectify such omission or incorrect particulars \nin the statement to be furnished for the month during which such \nomission or incorrect particulars are noticed, subject to payment of \ninterest, as specified in sub-section (1) of section 50: \nProvided that no such rectification of any omission or incorrect \nparticulars shall be allowed after the due date for furnishing of \nstatement for the month of September following the end of the \nfinancial year or the actual date of furnishing of the relevant annual \nstatement, whichever is earlier. \n(7) The supplier who has supplied the goods or services or both \nthrough the operator shall claim credit, in his electronic cash ledger, \nof the amount collected and reflected in the statement of the \noperator furnished under sub-section (4), in such manner as may be \nprescribed. \n(8) The details of supplies furnished by every operator under sub -\nsection (4) shall be matched with the corresponding details of \noutward supplies furnished by the concerned supplier registered \nunder this Act in such manner and within such time as may be \nprescribed. \n(9) Where the details of outward supplies furnished by the operator \nunder sub-section (4) do not match with the corresponding details \nfurnished by the supplier under *[section 37 or section 39] , the \ndiscrepancy shall be communicated to both persons in such manner \nand within such time as may be prescribed. \n[Substitution of section 37 by 2019 Amd Act.s.22} \n(10) The amount in respect of which any discrepancy is \ncommunicated under subsection (9) and which is not rectified by the \nsupplier in his valid return or the operator in his statement for the \nmonth in which discrepancy is communicated, shall be added to the \noutput tax liability of the said supplier, where the value of outward \nsupplies furnished by the operator is more than the value of outward \nsupplies furnished by the supplier, in his return for the month \nsucceeding the month in which the discrepancy is communicated in \nsuch manner as may be prescribed. \n(11) The concerned supplier, in whose output tax liability any amount \nhas been added under sub -section (10), shall pay the tax payable in \nrespect of such supply along with interest, at the rate specified under \nsub-section (1) of section 50 on the amount so added from the date \nsuch tax was due till the date of its payment. \n(12) Any authority not below the rank of Deputy Commissioner may \nserve a notice, either before or during the course of any proceedings \nunder this Act, requiring the operator to furnish such details relating \nto- \n(a) s upplies of goods or services or both effected through such \noperator during any period; or \n(b) stock of goods held by the suppliers making supplies through such \noperator in the godowns or warehouses, by whatever name called, \nmanaged by such operator and dec lared as additional places of \nbusiness by such suppliers, as may be specified in the notice. \n(13) Every operator on whom a notice has been served under sub -\nsection (12) shall furnish the required information within fifteen \nworking days of the date of service of such notice. \n(14) Any person who fails to furnish the information required by the \nnotice served under sub-section (12) shall, without prejudice to any \naction that may be taken under section 122, be liable to a penalty \nwhich may extend to twenty-five thousand rupees. \nExplanation. - For the purposes of this section, the \nexpression \"concerned supplier\" shall mean the supplier of goods or \nservices or both making supplies through the operator. \nTransfer of input tax credit.- \n53.On utilisation of input tax credit availed under this Act for payment \nof tax dues under the Integrated Goods and Services Tax Act in \naccordance with the provisions of sub -section (5) of section 49, as \nreflected in the valid return furnished under subsection (1) of section \n39, the amo unt collected as State tax shall stand reduced by an \namount equal to such credit so utilised and the State Government \nshall transfer an amount equal to the amount so reduced from the \nState tax account to the integrated tax account in such manner and \nwithin such time as may be prescribed.",
"footnote": "",
"is_definition": false,
"sort_order": 530
},
{
"number": "55",
"title": "CHAPTER - XI - Refunds",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 540
},
{
"number": "54",
"title": "Section 54.(1). 1",
"chapter": null,
"content": "Any person claiming refund of any tax and interest, if any, paid \non such tax or any other amount paid by him, may make an \napplication before the expiry of two years from the relevant date in \nsuch form and manner as may be prescribed: \nProvided that a registered person, claiming refund of any balance in \nthe electronic cash ledger in accordance with the provisions of sub -\nsection (6) of section 49, may claim such refund in the ret urn \nfurnished under section 39 in such manner as may be prescribed. \n(2) A specialized agency of the United Nations Organization or any \nMultilateral Financial Institution and Organization notified under the \nUnited Nations (Privileges and Immunities) Act, 19 47, Consulate or \nEmbassy of foreign countries or any other person or class of persons, \nas notified under section 55, entitled to a refund of tax paid by it on \ninward supplies of goods or services or both, may make an \napplication for such refund, in such fo rm and manner as may be \nprescribed, before the expiry of six months from the last day of the \nquarter in which such supply was received. \n(3) Subject to the provisions of sub -section (10), a registered person \nmay claim refund of any unutilised input tax credit at the end of any \ntax period: \nProvided that no refund of unutilised input tax credit shall be allowed \nin cases other than- \n(i) zero-rated supplies made without payment of tax; \n(ii) where the credit has accumulated on account of rate of tax on \ninputs bei ng higher than the rate of tax on output supplies (other \nthan nil rated or fully exempt supplies), except supplies of goods or \nservices or both as may be notified by the Government on the \nrecommendations of the Council: \nProvided further that no refund of unutilised input tax credit shall be \nallowed in cases where the goods exported out of India are subjected \nto export duty: \nProvided also that no refund of input tax credit shall be allowed, if \nthe supplier of goods or services or both claims refund of the \nintegrated tax paid on such supplies. \n(4) The application shall be accompanied by- \n(a) such documentary evidence as may be prescribed to establish that \na refund is due to the applicant; and \n(b) such documentary or other evidence (including the documents \nreferred to in section 33) as the applicant may furnish to establish \nthat the amount of tax and interest, if any, paid on such tax or any \nother amount paid in relation to which such refund is claimed was \ncollected from, or paid by, him and the incidence of suc h tax and \ninterest had not been passed on to any other person: \nProvided that where the amount claimed as refund is less than two \nlakh rupees, it shall not be necessary for the applicant to furnish any \ndocumentary and other evidences but he may file a decla ration, \nbased on the documentary or other evidences available with him, \ncertifying that the incidence of such tax and interest had not been \npassed on to any other person. \n(5) If, on receipt of any such application, the proper officer is satisfied \nthat the whole or part of the amount claimed as refund is refundable, \nhe may make an order accordingly and the amount so determined \nshall be credited to the Fund referred to in section 57. \n(6) Notwithstanding anything contained in subsection (5), the proper \nofficer may, in the case of any claim for refund on account of zero -\nrated supply of goods or services or both made by registered persons, \nother than such category of registered persons as may be notified by \nthe Government on the recommendations of the Council, re fund on \na provisional basis, ninety per cent. of the total amount so claimed, \nexcluding the amount of input tax credit provisionally accepted, in \nsuch manner and subject to such conditions, limitations and \nsafeguards as may be prescribed and thereafter make an order under \nsub-section (5) for final settlement of the refund claim after due \nverification of documents furnished by the applicant. \n(7) The proper officer shall issue the order under sub -section (5) \nwithin sixty days from the date of receipt of appli cation complete in \nall respects. \n(8) Notwithstanding anything contained in subsection (5), the \nrefundable amount shall, instead of being credited to the Fund, be \npaid to the applicant, if such amount is relatable to - \n(a) refund of tax paid on *[export and exports] of goods or services \nor both or on inputs or input services used in making such *[export \nand exports] ; \n[Substitution of word zero rated supplies by 2019 Amd Act.s23(a)] \n(b) refund of unutilised input tax credit under sub-section (3); \n(c) refund of tax paid on a supply which is not provided, either wholly \nor partially, and for which invoice has not been issued, or where a \nrefund voucher has been issued; \n(d) refund of tax in pursuance of section 77; \n(e) the tax and interest, if any, or any other amount paid by the \napplicant, if he had not passed on the incidence of such tax and \ninterest to any other person; or \n(f) the tax or interest borne by such other class of applicants as the \nGovernment may, on the recom mendations of the Council, by \nnotification, specify. \n(9) Notwithstanding anything to the contrary contained in any \njudgement, decree, order or direction of the Appellate Tribunal or \nany court or in any other provisions of this Act or the rules made \nthereunder or in any other law for the time being in force, no refund \nshall be made except in accordance with the provisions of sub-section \n(8). \n(10) Where any refund is due under sub -section (3) to a registered \nperson who has defaulted in furnishing any return or who is required \nto pay any tax, interest or penalty, which has not been stayed by any \ncourt, Tribunal or Appellate Authority by the specified date, the \nproper officer may- \n(a) withhold payment of refund due until the said person has \nfurnished the return or paid the tax, interest or penalty, as the case \nmay be; \n(b) deduct from the refund due, any tax, interest, penalty, fee or any \nother amount which the taxable person is liable to pay but which \nremains unpaid under this Act or under the existing law. \nExplanation. - For the purposes of this sub -section, the \nexpression \"specified date\" shall mean the last date for filing an \nappeal under this Act. \n(11) Where an order giving rise to a refund is the subject matter of \nan appeal or further proceedings or where any other proceedings \nunder this Act is pending and the Commissioner is of the opinion that \ngrant of such refund is likely to adversely affect the revenue in the \nsaid appeal or other proceedings on account of malfeasance or fraud \ncommitted, he may, after giving the taxable person an opportunity of \nbeing heard, withhold the refund till such time as he may determine. \n(12) Where a refund is withheld under sub -section (11), the taxable \nperson shall, notwithstanding anything contained in section 56, be \nentitled to interest at such rate not exceeding six per cent. as may be \nnotified on the recommendations of the Council, if as a result of the \nappeal or further proceedings he becomes entitled to refund. \n(13) Notwithstanding anything to the contrary contained in this \nsection, the amount of advance tax deposited by a casual taxable \nperson or a non -resident taxable person under sub -section (2) of \nsection 27, shall not be refunded unless such person has, in respect \nof the entire period for which the certificate of registra tion granted \nto him had remained in force, furnished all the returns required \nunder section 39. \n(14) Notwithstanding anything contained in this section, no refund \nunder sub-section (5) or sub-section (6) shall be paid to an applicant, \nif the amount is less than one thousand rupees. \nExplanation. - For the purposes of this section,- \n(1) \"refund\" includes refund of tax paid on zero -rated supplies of \ngoods or services or both or on inputs or input services used in \nmaking such zero -rated supplies, or refund of t ax on the supply of \ngoods regarded as deemed exports, or refund of unutilised input tax \ncredit as provided under sub-section (3). \n(2) \"relevant date\" means - \n(a) in the case of goods exported out of India where a refund of tax \npaid is available in respect of goods themselves or, as the case may \nbe, the inputs or input services used in such goods,- \n(i) if the goods are exported by sea or air, the date on which the ship \nor the aircraft in which such goods are loaded, leaves India; or \n(ii) if the goods are exp orted by land, the date on which such goods \npass the frontier; or \n(iii) if the goods are exported by post, the date of despatch of goods \nby the Post Office concerned to a place outside India; \n(b) in the case of supply of goods regarded as deemed exports where \na refund of tax paid is available in respect of the goods, the date on \nwhich the return relating to such deemed exports is furnished; \n(c) in the case of services exported out of India where a refund of tax \npaid is available in respect of services themselves or, as the case may \nbe, the inputs or input services used in such services, the date of- \n(i) receipt of payment in convertible foreign exchange or [ in Indian \nrupees wherever permitted by the Reserve Bank of India,] where the \nsupply of services had been completed prior to the receipt of such \npayment; or \n*[insertion of word by 2019 Amd Act.s.23(b)] \n(ii) issue of invoice, where payment for the services had been \nreceived in advance prior to the date of issue of the invoice; \n(d) in case where the tax becomes refundable as a consequence of \njudgement, decree, order or direction of the Appellate Authority, \nAppellate Tribunal or any court, the date of communication of such \njudgement, decree, order or direction; \n*(e) in the case of refund of unutilised input tax credit under clause (ii) of \nthe first proviso to sub-section (3), the due date for furnishing of return \nunder section 39 for the period in which such claim for refund arises.] \n*[substitution of clause by 2019 Amd Act.s.23(ii)] \n (f) in the case where tax is paid provisionally under this Act or the \nrules made thereunder, the date of adjustment of tax after the final \nassessment thereof; \n(g) in the case of a person, other than the supplier, the date of receipt \nof goods or services or both by such person; and \n(h) in any other case, the date of payment of tax. \nRefund in certain cases.- \n55.The Government may, on the recommendations of the Council, by \nnotification, specify any specialized agency of the United Nations \nOrganization or any Multilateral Financial Institution and \nOrganization notified under the United Nations (Privileges and \nImmunities) Act, 1947, Consulate or Embassy of foreign countries and \nany other person or class of persons as may be specified in this \nbehalf, who shall, subject to such conditions and restrictions as may \nbe prescribed, be entitled to claim a refund of taxes paid on the \nnotified supplies of goods or services or both received by them. \nInterest on delayed refunds.-",
"footnote": "",
"is_definition": false,
"sort_order": 550
},
{
"number": "56",
"title": "Section 56.If any tax ordered to be refunded under sub-.",
"chapter": null,
"content": "section (5) of section \n54 to any applicant is not refunded within sixty days from the date of \nreceipt of application under sub -section (1) of that section, intere st \nat such rate not exceeding six per cent. as may be specified in the \nnotification issued by the Government on the recommendations of \nthe Council shall be payable in respect of such refund from the date \nimmediately after the expiry of sixty days from the date of receipt of \napplication under the said sub-section till the date of refund of such \ntax: \nProvided that where any claim of refund arises from an order passed \nby an adjudicating authority or Appellate Authority or Appellate \nTribunal or court which has attained finality and the same is not \nrefunded within sixty days from the date of receipt of application filed \nconsequent to such order, interest at such rate not exceeding nine \nper cent. as may be notified by the Government on the \nrecommendations of the Council shall be payable in respect of such \nrefund from the date immediately after the expiry of sixty days from \nthe date of receipt of application till the date of refund. \nExplanation. - For the purposes of this section, where any order of \nrefund is made b y an Appellate Authority, Appellate Tribunal or any \ncourt against an order of the proper officer under sub -section (5) of \nsection 54, the order passed by the Appellate Authority, Appellate \nTribunal or by the court shall be deemed to be an order passed under \nthe said sub-section (5). \nConsumer Welfare Fund.- \n57.The Government shall constitute a Fund, to be called the \nConsumer Welfare Fund and there shall be credited to the Fund,- \n(a) the amount referred to in sub-section (5) of section 54; \n(b) any income from investment of the amount credited to the Fund; \nand \n(c) such other monies received by it, in such manner as may be \nprescribed. \nUtilisation of Fund.-",
"footnote": "",
"is_definition": false,
"sort_order": 560
},
{
"number": "58",
"title": "Section 58.(1). 1",
"chapter": null,
"content": "All sums credited to the Fund shall be utilised by the \nGovernment for the welfare of the consumers in such manner as may \nbe prescribed. \n(2) The Government or the authority specified by it shall maintain \nproper and separate account and other relevant records in relation \nto the Fund and prepare an annual statement of accounts in such \nform as may be prescribed in consultation with the Comptroller and \nAuditor General of India.",
"footnote": "",
"is_definition": false,
"sort_order": 570
},
{
"number": "59",
"title": "CHAPTER- XII - Assessment",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 580
},
{
"number": "59",
"title": "Section 59.Every registered person shall self-.",
"chapter": null,
"content": "assess the taxes payable under \nthis Act and furnish a return for each tax period as specified under \nsection 39. \nProvisional assessment.-",
"footnote": "",
"is_definition": false,
"sort_order": 590
},
{
"number": "60",
"title": "Section 60.(1). 1",
"chapter": null,
"content": "Subject to the provisions of sub-section (2), where the taxable \nperson is unable to determine the value of goods or services or both \nor determine the rate of tax applicable thereto, he may request the \nproper officer in writing giving reasons for payment of tax on a \nprovisional basis and the proper officer shall pass an order, within a \nperiod not later than ninety days from the date of receipt of such \nrequest, allowing payment of tax on provisional basis at such rate or \non such value as may be specified by him. \n(2) The payment of tax on provisional basis may be allowed, if the \ntaxable person executes a bond in such form as may be prescribed, \nand with such surety or security as the proper officer may deem fit, \nbinding the taxable person for payment of the difference between \nthe amount of tax as may be finally assessed and the amount of tax \nprovisionally assessed. \n(3) The proper officer shall, within a period not exceeding six months \nfrom the date of the communication of the order issued under sub -\nsection (1), pass the final assessment order after taking into account \nsuch information as may be required for finalizing the assessment: \nProvided that the period specified in this sub -section may, on \nsufficient cause being shown and for reasons to be recorded in \nwriting, be extended by the Joint Commissioner or Additional \nCommissioner for a further period not exceeding six months and by \nthe Commissioner for such further period not exceeding four years. \n(4) The registered person shall be liable to pay interest on any tax \npayable on the supply of goods or services or both under provisional \nassessment but not paid on the due date specified under sub-section \n(7) of section 39 or the rules made thereunder, at the rate specified \nunder sub-section (1) of section 50, from the first day after the due \ndate of payment of tax in respect of the said supply of goo ds or \nservices or both till the date of actual payment, whether such amount \nis paid before or after the issuance of order for final assessment. \n(5) Where the registered person is entitled to a refund consequent \nto the order of final assessment under sub-section (3), subject to the \nprovisions of sub-section (8) of section 54, interest shall be paid on \nsuch refund as provided in section 56. \nScrutiny of returns.-",
"footnote": "",
"is_definition": false,
"sort_order": 600
},
{
"number": "61",
"title": "Section 61.(1). 1",
"chapter": null,
"content": "The proper officer may scrutinize the return and related \nparticulars furnished by the regi stered person to verify the \ncorrectness of the return and inform him of the discrepancies \nnoticed, if any, in such manner as may be prescribed and seek his \nexplanation thereto. \n(2) In case the explanation is found acceptable, the registered person \nshall be informed accordingly and no further action shall be taken in \nthis regard. \n(3) In case no satisfactory explanation is furnished within a period of \nthirty days of being informed by the proper officer or such further \nperiod as may be permitted by him or wher e the registered person, \nafter accepting the discrepancies, fails to take the corrective measure \nin his return for the month in which the discrepancy is accepted, the \nproper officer may initiate appropriate action including those under \nsection 65or section 66 or section 67, or proceed to determine the \ntax and other dues under section 73 or section 74. \nAssessment of non-filers of returns.-",
"footnote": "",
"is_definition": false,
"sort_order": 610
},
{
"number": "62",
"title": "Section 62.(1). 1",
"chapter": null,
"content": "Notwithstanding anything to the contrary contained in section \n73 or section 74, where a registered person fails to furnish the return \nunder section 39 or section 45, even after the service of a notice \nunder section 46, the proper officer may proceed to assess the tax \nliability of the said person to the best of his judgement taking into \naccount all the relevant mater ial which is available or which he has \ngathered and issue an assessment order within a period of five years \nfrom the date specified under section 44 for furnishing of the annual \nreturn for the financial year to which the tax not paid relates. \n(2) Where the registered person furnishes a valid return within thirty \ndays of the service of the assessment order under sub-section (1), the \nsaid assessment order shall be deemed to have been withdrawn but \nthe liability for payment of interest under sub -section (1) of section \n50 or for payment of late fee under section 47 shall continue. \nAssessment of unregistered persons.- \n63.Notwithstanding anything to the contrary contained in section 73 \nor section 74,where a taxable person fails to obtain registration even \nthough liable to do so or whose registration has been cancelled under \nsub-section (2) of section 29 but who was liable to pay tax, the proper \nofficer may proceed to assess the tax liability of such taxable person \nto the best of his judgement for the relevant tax periods and issue an \nassessment order within a period of five years from the date specified \nunder section 44 for furnishing of the annual return for the financial \nyear to which the tax not paid relates: \nProvided that no such assessment order shall be passe d without \ngiving the person an opportunity of being heard. \nSummary assessment in certain special cases.-",
"footnote": "",
"is_definition": false,
"sort_order": 620
},
{
"number": "64",
"title": "Section 64.(1). 1",
"chapter": null,
"content": "The proper officer may, on any evidence showing a tax liability \nof a person coming to his notice, with the previous permission of \nAdditional Commissioner or Joint Commissioner, proceed to assess \nthe tax liability of such person to protect the interest of revenue and \nissue an assessment order, if he has sufficient grounds to believe that \nany delay in doing so may adversely affect the interest of revenue: \nProvided that where the taxable person to whom the liability pertains \nis not ascertainable and such liability pertains to supply of goods, the \nperson in charge of such goods shall be deemed to be the taxable \nperson liable to be assessed and liable to pay tax and any other \namount due under this section. \n(2) On an application made by the taxable person within thirty days \nfrom the date of receipt of order passed under sub-section (1) or on \nhis own motion, if the Additional Commissioner or Joint \nCommissioner considers that such order is erroneous, he may \nwithdraw such order and follow the procedure laid down in section \n73 or section 74.",
"footnote": "",
"is_definition": false,
"sort_order": 630
},
{
"number": "65",
"title": "CHAPTER XIII - Audit",
"chapter": "CHAPTER XIII",
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 640
},
{
"number": "65",
"title": "Section 65.(1). 1",
"chapter": null,
"content": "The Commissioner or any officer authorised by him, by way of \na general or a specific order, may undertake audit of any registered \nperson for such period, at such frequency and in such manner as may \nbe prescribed. \n(2) The officers referred to in sub -section (1) may conduct audit at \nthe place of business of the registered person or in their office. \n(3) The registered person shall be informed by way of a notice not \nless than fifteen working days prior to the conduct of audit in such \nmanner as may be prescribed. \n(4) The audit under sub-section (1) shall be completed within a period \nof three months from the date of commencement of the audit: \nProvided that where the Commissioner is satisfied that audit in \nrespect of such registered person cannot be completed within three \nmonths, he may, for the reasons to be recorded in writi ng, extend \nthe period by a further period not exceeding six months. \nExplanation. - For the purposes of this sub -section, the \nexpression \"commencement of audit\"shall mean the date on which \nthe records and other documents, called for by the tax authorities, \nare made available by the registered person or the actual institution \nof audit at the place of business, whichever is later. \n(5) During the course of audit, the authorised officer may require the \nregistered person,- \n(i) to afford him the necessary facility to verify the books of account \nor other documents as he may require; \n(ii) to furnish such information as he may require and render \nassistance for timely completion of the audit. \n(6) On conclusion of audit, the proper officer shall, within thirty days, \ninform the registered person, whose records are audited, about the \nfindings, his rights and obligations and the reasons for such findings. \n(7) Where the audit conducted under subsection (1) results in \ndetection of tax not paid or short paid or erroneously ref unded, or \ninput tax credit wrongly availed or utilised, the proper officer may \ninitiate action under section 73 or section 74. \nSpecial audit.-",
"footnote": "",
"is_definition": false,
"sort_order": 650
},
{
"number": "66",
"title": "Section 66.(1). 1",
"chapter": null,
"content": "If at any stage of scrutiny, inquiry, investigation or any other \nproceedings before him, any officer not below the rank of Assistant \nCommissioner, having regard to the nature and complexity of the \ncase and the interest of revenue, is of the opinion that the value has \nnot been correctly declared or the credit availed is not within the \nnormal limits, he may, with the prior approval of the Commissioner, \ndirect such registered person by a communication in writing to get \nhis records including books of account examined and audited by a \nchartered accountant or a cost accountant as may be nominated by \nthe Commissioner. \n(2) The chartered accountant or cost accountant so nominated shall, \nwithin the period of ninety days, submit a report of such audit duly \nsigned and certified by him to the said Assistant Commissioner \nmentioning therein such other particulars as may be specified: \nProvided that the Assistant Commissioner may, on an application \nmade to him in this behalf by the registered person or the chartered \naccountant or cost accountant or for any material and sufficient \nreason, extend the said period by a further period of ninety days. \n(3) The provisions of sub-section (1) shall have effect notwithstanding \nthat the accounts of the registered person have been audited under \nany other provisions of this Act or any other law for the time being in \nforce. \n(4) The registered p erson shall be given an opportunity of being \nheard in respect of any material gathered on the basis of special audit \nunder sub -section (1) which is proposed to be used in any \nproceedings against him under this Act or the rules made thereunder. \n(5) The expenses of the examination and audit of records under sub-\nsection (1), including the remuneration of such chartered accountant \nor cost accountant, shall be determined and paid by the \nCommissioner and such determination shall be final. \n(6) Where the special au dit conducted under sub-section (1) results \nin detection of tax not paid or short paid or erroneously refunded, or \ninput tax credit wrongly availed or utilised, the proper officer may \ninitiate action under section 73 or section74.",
"footnote": "",
"is_definition": false,
"sort_order": 660
},
{
"number": "68",
"title": "CHAPTER - XIV - Inspection, Search, Seizure and Arrest",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 670
},
{
"number": "67",
"title": "Section 67.(1). 1",
"chapter": null,
"content": "Where the proper officer, not below the rank of Joint \nCommissioner, has reasons to believe that- \n(a) a taxable person has suppressed any transaction relating to supply \nof goods o r services or both or the stock of goods in hand, or has \nclaimed input tax credit in excess of his entitlement under this Act or \nhas indulged in contravention of any of the provisions of this Act or \nthe rules made thereunder to evade tax under this Act; or \n(b) any person engaged in the business of transporting goods or an \nowner or operator of a warehouse or a godown or any other place is \nkeeping goods which have escaped payment of tax or has kept his \naccounts or goods in such a manner as is likely to cause evasion of tax \npayable under this Act, he may authorise in writing any other officer \nof State tax to inspect any places of business of the taxable person or \nthe persons engaged in the business of transporting goods or the \nowner or the operator of warehouse or godown or any other place. \n(2) Where the proper officer, not below the rank of Joint \nCommissioner, either pursuant to an inspection carried out under \nsub-section (1) or otherwise, has reasons to believe that any goods \nliable to confiscation or any docu ments or books or things, which in \nhis opinion shall be useful for or relevant to any proceedings under \nthis Act, are secreted in any place, he may authorise in writing any \nother officer of State tax to search and seize or may himself search \nand seize such goods, documents or books or things: \nProvided that where it is not practicable to seize any such goods, the \nproper officer, or any officer authorised by him, may serve on the \nowner or the custodian of the goods an order that he shall not \nremove, part with, or otherwise deal with the goods except with the \nprevious permission of such officer: \nProvided further that the documents or books or things so seized \nshall be retained by such officer only for so long as may be necessary \nfor their examination and for an y inquiry or proceedings under this \nAct. \n(3) The documents, books or things referred to in sub -section (2) or \nany other documents, books or things produced by a taxable person \nor any other person, which have not been relied upon for the issue \nof notice und er this Act or the rules made thereunder, shall be \nreturned to such person within a period not exceeding thirty days of \nthe issue of the said notice. \n(4) The officer authorised under sub-section (2) shall have the power \nto seal or break open the door of any premises or to break open any \nalmirah, electronic devices, box, receptacle in which any goods, \naccounts, registers or documents of the person are suspected to be \nconcealed, where access to such premises, almirah, electronic \ndevices, box or receptacle is denied. \n(5) The person from whose custody any documents are seized under \nsub-section (2) shall be entitled to make copies thereof or take \nextracts therefrom in the presence of an authorised officer at such \nplace and time as such officer may indicate in thi s behalf except \nwhere making such copies or taking such extracts may, in the opinion \nof the proper officer, prejudicially affect the investigation. \n(6) The goods so seized under sub-section (2) shall be released, on a \nprovisional basis, upon execution of a bond and furnishing of a \nsecurity, in such manner and of such quantum, respectively, as may \nbe prescribed or on payment of applicable tax, interest and penalty \npayable, as the case may be. \n(7) Where any goods are seized under sub -section (2) and no notice \nin respect thereof is given within six months of the seizure of the \ngoods, the goods shall be returned to the person from whose \npossession they were seized: \nProvided that the period of six months may, on sufficient cause being \nshown, be extended by the pr oper officer for a further period not \nexceeding six months. \n(8) The Government may, having regard to the perishable or \nhazardous nature of any goods, depreciation in the value of the \ngoods with the passage of time, constraints of storage space for the \ngoods or any other relevant considerations, by notification, specify \nthe goods or class of goods which shall, as soon as may be after its \nseizure under sub-section (2), be disposed of by the proper officer in \nsuch manner as may be prescribed. \n(9) Where any goo ds, being goods specified under sub -section (8), \nhave been seized by a proper officer, or any officer authorised by him \nunder sub-section (2), he shall prepare an inventory of such goods in \nsuch manner as may be prescribed. \n(10) The provisions of the Code of Criminal Procedure, 1973, relating \nto search and seizure, shall, so far as may be, apply to search and \nseizure under this section subject to the modification that sub -\nsection (5) of section 165 of the said Code shall have effect as if for \nthe word \"Magistrate\", wherever it occurs, the word \n\"Commissioner\" were substituted. \n(11) Where the proper officer has reasons to believe that any person \nhas evaded or is attempting to evade the payment of any tax, he may, \nfor reasons to be recorded in writing, seize the accounts, registers or \ndocuments of such person produced before him and shall grant a \nreceipt for the same, and shall retain the same for so long as may be \nnecessary in connection with any proceedings under this Act or the \nrules made thereunder for prosecution. \n(12) The Commissioner or an officer authorised by him may cause \npurchase of any goods or services or both by any person authorised \nby him from the business premises of any taxable person, to check \nthe issue of tax invoices or bills of supply by such taxable person, and \non return of goods so purchased by such officer, such taxable person \nor any person in charge of the business premises shall refund the \namount so paid towards the goods after cancelling any tax invoice or \nbill of supply issued earlier. \nInspection of goods in movement.-",
"footnote": "",
"is_definition": false,
"sort_order": 680
},
{
"number": "68",
"title": "Section 68.(1). 1",
"chapter": null,
"content": "The Government may require the person in charge of a \nconveyance carrying any consignment of goods of value exceeding \nsuch amount as may be specified to carry with him such documents \nand such devices as may be prescribed. \n(2) The details of documents required to be carried under sub-section \n(1) shall be validated in such manner as may be prescribed. \n(3) Where any conveyance referred to in sub -section (1) is \nintercepted by the proper officer at any place, he may requ ire the \nperson in charge of the said conveyance to produce the documents \nprescribed under the said sub -section and devices for verification, \nand the said person shall be liable to produce the documents and \ndevices and also allow the inspection of goods. \nPower to arrest.-",
"footnote": "",
"is_definition": false,
"sort_order": 690
},
{
"number": "69",
"title": "Section 69.(1). 1",
"chapter": null,
"content": "Where the Commissioner has reasons to believe that a person \nhas committed any offence specified in clause (a) or clause (b) or \nclause (c) or clause (d) of sub -section (1) of section 132 which is \npunishable under clause (i) or (ii) of sub-section (1), or sub-section (2) \nof the said section, he may, by order, authorise any officer of State \ntax to arrest such person. \n(2) Where a person is arrested under subsection (1) for an offence \nspecified under sub-section (5) of section 132, the officer authorised \nto arrest the person shall inform such person of the grounds of arrest \nand produce him before a Magistrate within twenty four hours. \n(3) Subject to the provisions of the Code of Criminal Procedure, \n1973,-- \n(a) where a person is arrested under subsection (1) for any offence \nspecified under sub-section (4) of section 132, he shall be admitted \nto bail or in default of bail, forwarded to the custody of the \nMagistrate; \n(b) in the case of a non -cognizable and bailable offence, the Deputy \nCommissioner or the Assistant Commissioner shall, for the purpose \nof releasing an arrested person on bail or otherwise, have the same \npowers and be subject to the same provisions as an officer-in-charge \nof a police station \nPower to summon persons to give evidenc e and produce \ndocuments.-",
"footnote": "",
"is_definition": false,
"sort_order": 700
},
{
"number": "70",
"title": "Section 70.(1). 1",
"chapter": null,
"content": "The proper officer under this Act shall have power to summon \nany person whose attendance he considers necessary either to give \nevidence or to produce a document or any other thing in any inquiry \nin the same manner, as provided in the case of a civil court under the \nprovisions of the Code of Civil Procedure, 1908. \n(2) Every such inquiry referred to in sub -section (1) shall be deemed \nto be a \"judicial proceedings\" within the meaning of section 193 and \nsection 228 of the Indian Penal Code. \nAccess to business premises.-",
"footnote": "",
"is_definition": false,
"sort_order": 710
},
{
"number": "71",
"title": "Section 71.(1). 1",
"chapter": null,
"content": "Any officer under this Act, authorised by the proper officer not \nbelow the rank of Joint Commissioner, shall have access to any place \nof business of a registered person to inspect books of account, \ndocuments, computers, computer programs, computer software \nwhether installed in a computer or otherwise and such other things \nas he may require and which may be available at such place, for the \npurposes of carrying out any audit, scrutiny, verification and check s \nas may be necessary to safeguard the interest of revenue. \n(2) Every person in charge of place referred to in sub-section (1) shall, \non demand, make available to the officer authorised under sub -\nsection (1) or the audit party deputed by the proper officer or a cost \naccountant or chartered accountant nominated under section 66- \n(i) such records as prepared or maintained by the registered person \nand declared to the proper officer in such manner as may be \nprescribed; \n(ii) trial balance or its equivalent; \n(iii) statements of annual financial accounts, duly audited, wherever \nrequired; \n(iv) cost audit report, if any, under section 148 of the Companies Act, \n2013; \n(v) the income -tax audit report, if any, under section 44AB of the \nIncome-tax Act, 1961; and \n(vi) any other relevant record, for the scrutiny by the officer or audit \nparty or the chartered accountant or cost accountant within a period \nnot exceeding fifteen working days from the day when such demand \nis made, or such further period as may be allowed by the said officer \nor the audit party or the chartered accountant or cost accountant. \nOfficers to assist proper officers.-",
"footnote": "",
"is_definition": false,
"sort_order": 720
},
{
"number": "72",
"title": "Section 72.(1). 1",
"chapter": null,
"content": "All officers of Police, Railways, Customs, and those officers \nengaged in the collection of land revenue, including village officers, \nofficers of central tax and officers of the Union territory tax shall \nassist the proper officers in the implementation of this Act. \n(2) The Government may, by notification, empower and require any \nother class of officers to assist the proper officers in t he \nimplementation of this Act when called upon to do so by the \nCommissioner.",
"footnote": "",
"is_definition": false,
"sort_order": 730
},
{
"number": "75",
"title": "CHAPTER - XV - Demands and Recovery",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 740
},
{
"number": "73",
"title": "Section 73.(1). 1",
"chapter": null,
"content": "Where it appears to the proper officer that any tax has not \nbeen paid or short paid or erroneously refunded, or where input tax \ncredit has been wrongly availed or utilised for any reason, other than \nthe reason of fraud or any wilful misstatement or suppression of facts \nto evade tax, he shall serve notice on the person chargeable with tax \nwhich has not been so paid or which has been so short paid or to \nwhom the refund has erroneously been made, or who has wrongly \navailed or utilised input tax credit, requiring him to show cause as to \nwhy he should not pay the amount specified in the notice along with \ninterest payable thereon under section 50 and a penalty leviable \nunder the provisions of this Act or the rules made thereunder. \n(2) The proper officer shall issue the notice under sub -section (1) at \nleast three months prior to the time limit specified in sub-section (10) \nfor issuance of order. \n(3) Where a notice has been issued for any period under sub-section \n(1), the proper officer may serve a statement, containing the details \nof tax not paid or short paid or erroneously refunded or input tax \ncredit wrongly availed or utilised for such periods other than those \ncovered under sub-section (1), on the person chargeable with tax. \n(4) The service of such statement shall be deemed to be service of \nnotice on such person under sub-section (1), subject to the condition \nthat the grounds relied upon for such tax periods other than those \ncovered under sub-section (1) are the same as are mentioned in the \nearlier notice. \n(5) The person chargeable with tax may, before service of notice \nunder sub-section (1) or, as the case may be, the statement under \nsub-section (3), pay the amount of tax along with interest payable \nthereon under section 50 on the basis of his own ascertainment of \nsuch tax or the tax as ascertained by the proper officer and inform \nthe proper officer in writing of such payment. \n(6) The proper officer, on receipt of such information, shall not serve \nany notice under sub -section (1) or, as the case may be, the \nstatement under sub-section (3), in respect of the tax so paid or any \npenalty payable under the provisions of this Act or the rules made \nthereunder. \n(7) Where the proper officer is of the opinion tha t the amount paid \nunder sub-section (5) falls short of the amount actually payable, he \nshall proceed to issue the notice as provided for in sub-section (1) in \nrespect of such amount which falls short of the amount actually \npayable. \n(8) Where any person cha rgeable with tax under sub -section (1) or \nsub-section (3) pays the said tax along with interest payable under \nsection 50 within thirty days of issue of show cause notice, no penalty \nshall be payable and all proceedings in respect of the said notice shall \nbe deemed to be concluded. \n(9) The proper officer shall, after considering the representation, if \nany, made by person chargeable with tax, determine the amount of \ntax, interest and a penalty equivalent to ten per cent.of tax or ten \nthousand rupees, whicheve r is higher, due from such person and \nissue an order. \n(10) The proper officer shall issue the order under sub -section (9) \nwithin three years from the due date for furnishing of annual return \nfor the financial year to which the tax not paid or short paid or input \ntax credit wrongly availed or utilised relates to or within three years \nfrom the date of erroneous refund. \n(11) Notwithstanding anything contained in sub -section (6) or sub -\nsection (8), penalty under sub-section (9) shall be payable where any \namount of self-assessed tax or any amount collected as tax has not \nbeen paid within a period of thirty days from the due date of payment \nof such tax. \nDetermination of tax not paid or short paid or erroneously refunded \nor input tax credit wrongly availed or utili sed by reason of fraud or \nany wilful misstatement or suppression of facts.-",
"footnote": "",
"is_definition": false,
"sort_order": 750
},
{
"number": "74",
"title": "Section 74.(1). 1",
"chapter": null,
"content": "Where it appears to the proper officer that any tax has not \nbeen paid or short paid or erroneously refunded or where input tax \ncredit has been wrongly availed or utilised by reason of fraud, or any \nwilful misstatement or suppression of facts to evade tax, he shall \nserve notice on the person chargeable with tax which has not been \nso paid or which has been so short paid or to whom the refund has \nerroneously been made, or who has wrongly availed or utilised input \ntax credit, requiring him to show cause as to why he should not pay \nthe amount specified in the notice along with interest payable \nthereon under section 50 and a penalty equivalent to the tax \nspecified in the notice. \n(2) The proper officer shall issue the notice under sub -section (1) at \nleast six months prior to the time limit specified in subsection (10) for \nissuance of order. \n(3) Where a notice has been issued for any period under sub-section \n(1), the proper officer may serve a statement, containing the details \nof tax not paid or short paid or erroneously refunded or input tax \ncredit wrongly availed or utilised for such periods other than those \ncovered under sub-section (1), on the person chargeable with tax. \n(4) The service of statement under subsection (3) shall be deemed to \nbe service of notice under sub -section (1) of section 73, subject to \nthe condition that the grounds relied upon in the said statement, \nexcept the ground of fraud, or any wilful -misstatement or \nsuppression of facts to evade tax, for periods other than those \ncovered under sub-section (1) are the same as are mentioned in the \nearlier notice. \n(5) The person chargeable with tax may, before service of notice \nunder sub -section (1), pay the amount of tax alo ng with interest \npayable under section 50 and a penalty equivalent to fifteen per cent. \nof such tax on the basis of his own ascertainment of such tax or the \ntax as ascertained by the proper officer and inform the proper officer \nin writing of such payment. \n(6) The proper officer, on receipt of such information, shall not serve \nany notice under sub-section (1), in respect of the tax so paid or any \npenalty payable under the provisions of this Act or the rules made \nthereunder. \n(7) Where the proper officer is of the opinion that the amount paid \nunder sub-section (5) falls short of the amount actually payable, he \nshall proceed to issue the notice as provided for in sub-section (1) in \nrespect of such amount which falls short of the amount actually \npayable. \n(8) Where any person chargeable with tax under sub-section (1) pays \nthe said tax along with interest payable under section 50 and a \npenalty equivalent to twenty five per cent of such tax within thirty \ndays of issue of the notice, all proceedings in respect of the said \nnotice shall be deemed to be concluded. \n(9) The proper officer shall, after considering the representation, if \nany, made by the person chargeable with tax, determine the amount \nof tax, interest and penalty due from such person and issue an order. \n(10) The proper officer shall issue the order under sub -section (9) \nwithin a period of five years from the due date for furnishing of \nannual return for the financial year to which the tax not paid or short \npaid or input tax credit wrongly availed or utilised relates to or within \nfive years from the date of erroneous refund. \n(11) Where any person served with an order issued under sub-section \n(9) pays the tax along with interest payable thereon under section 50 \nand a penalty equivalent to fifty per cent of such tax within thirty days \nof communication of the order, all proceedings in respect of the said \nnotice shall be deemed to be concluded. \nExplanation 1. - For the purposes of section 73 and this section, - \n(i) the expression \"all proceedings in respect of the said notice\" shall \nnot include proceedings under section 132; \n(ii) where the notice under the same proceedings is issued to the \nmain person liable to pay tax and some other persons, and such \nproceedings against the main person have been concluded under \nsection 73 or section 74, the proceedings against all the persons \nliable to pay penalty under sections122, 125, 129 and 130 are \ndeemed to be concluded. \nExplanation 2. - For the purposes of this Act, the \nexpression \"suppression\" shall mean non -declaration of fac ts or \ninformation which a taxable person is required to declare in the \nreturn, statement, report or any other document furnished under \nthis Act or the rules made thereunder, or failure to furnish any \ninformation on being asked for, in writing, by the proper officer. \nGeneral provisions relating to determination of tax.-",
"footnote": "",
"is_definition": false,
"sort_order": 760
},
{
"number": "75",
"title": "Section 75.(1). 1",
"chapter": null,
"content": "Where the service of notice or issuance of order is stayed by \nan order of a court or Appellate Tribunal, the period of such stay shall \nbe excluded in computing the period specified in sub-sections (2) and \n(10) of section 73 or sub -sections (2) and (10) of section 74, as the \ncase may be. \n(2) Where any Appellate Authority or Appellate Tribunal or court \nconcludes that the notice issued under sub -section (1) of section 74 \nis not sustainabl e for the reason that the charges of fraud or any \nwilful misstatement or suppression of facts to evade tax has not been \nestablished against the person to whom the notice was issued, the \nproper officer shall determine the tax payable by such person, \ndeeming as if the notice were issued under sub-section (1) of section",
"footnote": "",
"is_definition": false,
"sort_order": 770
},
{
"number": "73",
"title": "Section 73. \n(3). 3",
"chapter": null,
"content": "Where any order is required to be issued in pursuance of the \ndirection of the Appellate Authority or Appellate Tribunal or a court, \nsuch order shall be issued within two years from the date of \ncommunication of the said direction. \n(4) An opportunity of hearing shall be granted where a request is \nreceived in writing from the person chargeable with tax or penalty, \nor where any adverse decision is contemplated against such person. \n(5) The proper officer shall, if sufficient cause is shown by the person \nchargeable with tax, grant time to the said person and adjourn the \nhearing for reasons to be recorded in writing: \nProvided that no such adjournment shall be granted for more than \nthree times to a person during the proceedings. \n(6) The proper officer, in his order, shall set out the relevant facts and \nthe basis of his decision. \n(7) The amount of tax, interest and penalty demanded in the order \nshall not be in excess of the amount specified in th e notice and no \ndemand shall be confirmed on the grounds other than the grounds \nspecified in the notice. \n(8) Where the Appellate Authority or Appellate Tribunal or court \nmodifies the amount of tax determined by the proper officer, the \namount of interest an d penalty shall stand modified accordingly, \ntaking into account the amount of tax so modified. \n(9) The interest on the tax short paid or not paid shall be payable \nwhether or not specified in the order determining the tax liability. \n(10) The adjudication proceedings shall be deemed to be concluded, \nif the order is not issued within three years as provided for in sub -\nsection (10) of section 73 or within five years as provided for in \nsubsection (10) of section 74. \n(11) An issue on which the Appellate Authority or the Appellate \nTribunal or the High Court has given its decision which is prejudicial \nto the interest of revenue in some other proceedings and an appeal \nto the Appellate Tribunal or the High Court or the Supreme Court \nagainst such decision of the Appell ate Authority or the Appellate \nTribunal or the High Court is pending, the period spent between the \ndate of the decision of the Appellate Authority and that of the \nAppellate Tribunal or the date of decision of the Appellate Tribunal \nand that of the High Cou rt or the date of the decision of the High \nCourt and that of the Supreme Court shall be excluded in computing \nthe period referred to in sub-section (10) of section 73 or sub-section \n(10) of section 74 where proceedings are initiated by way of issue of \na show cause notice under the said sections. \n(12) Notwithstanding anything contained in section 73 or section 74, \nwhere any amount of self -assessed tax in accordance with a return \nfurnished under section 39 remains unpaid, either wholly or partly, \nor any amoun t of interest payable on such tax remains unpaid, the \nsame shall be recovered under the provisions of section 79. \n(13) Where any penalty is imposed under section 73 or section 74, no \npenalty for the same act or omission shall be imposed on the same \nperson under any other provision of this Act. \nTax collected but not paid to Government.-",
"footnote": "",
"is_definition": false,
"sort_order": 780
},
{
"number": "76",
"title": "Section 76.(1). 1",
"chapter": null,
"content": "Notwithstanding anything to the contrary contained in any \norder or direction of any Appellate Authority or Appellate Tribunal or \ncourt or in any other provisions of t his Act or the rules made \nthereunder or any other law for the time being in force, every person \nwho has collected from any other person any amount as representing \nthe tax under this Act, and has not paid the said amount to the \nGovernment, shall forthwith p ay the said amount to the \nGovernment, irrespective of whether the supplies in respect of which \nsuch amount was collected are taxable or not. \n(2) Where any amount is required to be paid to the Government \nunder subsection (1), and which has not been so paid, the proper \nofficer may serve on the person liable to pay such amount a notice \nrequiring him to show cause as to why the said amount as specified \nin the notice, should not be paid by him to the Government and why \na penalty equivalent to the amount specified in the notice should not \nbe imposed on him under the provisions of this Act. \n(3) The proper officer shall, after considering the representation, if \nany, made by the person on whom the notice is served under sub -\nsection (2), determine the amount due from such person and \nthereupon such person shall pay the amount so determined. \n(4) The person referred to in sub-section (1) shall in addition to paying \nthe amount referred to in sub -section (1) or subsection (3) also be \nliable to pay interest thereon at the ra te specified under section 50 \nfrom the date such amount was collected by him to the date such \namount is paid by him to the Government. \n(5) An opportunity of hearing shall be granted where a request is \nreceived in writing from the person to whom the notice was issued \nto show cause. \n(6) The proper officer shall issue an order within one year from the \ndate of issue of the notice. \n(7) Where the issuance of order is stayed by an order of the court or \nAppellate Tribunal, the period of such stay shall be excluded in \ncomputing the period of one year. \n(8) The proper officer, in his order, shall set out the relevant facts and \nthe basis of his decision. \n(9) The amount paid to the Government under sub-section (1) or sub-\nsection (3) shall be adjusted against the tax paya ble, if any, by the \nperson in relation to the supplies referred to in sub-section (1). \n(10) Where any surplus is left after the adjustment under sub-section \n(9), the amount of such surplus shall either be credited to the Fund \nor refunded to the person who has borne the incidence of such \namount. \n(11) The person who has borne the incidence of the amount, may \napply for the refund of the same in accordance with the provisions of \nsection 54. \nTax wrongfully collected and paid to Central Government or State \nGovernment.-",
"footnote": "",
"is_definition": false,
"sort_order": 790
},
{
"number": "77",
"title": "Section 77.(1). 1",
"chapter": null,
"content": "A registered person who has paid the central tax and State tax \non a transaction considered by him to be an intra -State supply, but \nwhich is subsequently held to be an inter -State supply, shall be \nrefunded the amount of taxes so paid in such manner and subject to \nsuch conditions as may be prescribed. \n(2) A registered person who has paid integrated tax on a transaction \nconsidered by him to be an inter -State supply, but which is \nsubsequently held to be an intra -State supply, shall not be require d \nto pay any interest on the amount of State tax payable. \nInitiation of recovery proceedings.- \n78.Any amount payable by a taxable person in pursuance of an order \npassed under this Act shall be paid by such person within a period of \nthree months from the date of service of such order failing which \nrecovery proceedings shall be initiated: \nProvided that where the proper officer considers it expedient in the \ninterest of revenue, he may, for reasons to be recorded in writing, \nrequire the said taxable person to make such payment within such \nperiod less than a period of three months as may be specified by him. \nRecovery of tax.-",
"footnote": "",
"is_definition": false,
"sort_order": 800
},
{
"number": "79",
"title": "Section 79.(1). 1",
"chapter": null,
"content": "Where any amount payable by a person to the Government \nunder any of the provisions of this Act or the rules made thereunder \nis not paid, the proper officer shall proceed to recover the amount by \none or more of the following modes, namely:- \n(a) the proper officer may deduct or may require any other specified \nofficer to deduct the amount so payable from any money owing to \nsuch person which may be under the control of the proper officer or \nsuch other specified officer; \n(b) the proper officer may recover or may require any other specified \nofficer to recover the amount so payable by detaining and selling any \ngoods belonging to such person which are under the control of the \nproper officer or such other specified officer; \n(c) (i) the proper officer may, by a notice in writing, require any other \nperson from whom money is due or may become due to such person \nor who holds or may subsequently hold money for or on account of \nsuch person, to pay to the Government either forthwith upon the \nmoney becoming due or being held, or within the time specified in \nthe notice not being before the money becomes due or is held, so \nmuch of the money as is sufficient to pay the amount due from such \nperson or the whole of the money when it is equal to or less than that \namount; \n(ii) every person to whom the notice is issued under sub -clause (i) \nshall be bound to comply with such notice, and in particular, where \nany such notice is issued to a post office, banking company or an \ninsurer, it shall not be necessary to pr oduce any pass book, deposit \nreceipt, policy or any other document for the purpose of any entry, \nendorsement or the like being made before payment is made, \nnotwithstanding any rule, practice or requirement to the contrary; \n(iii) in case the person to whom a notice under sub-clause (i) has been \nissued, fails to make the payment in pursuance thereof to the \nGovernment, he shall be deemed to be a defaulter in respect of the \namount specified in the notice and all the consequences of this Act \nor the rules made thereunder shall follow; \n(iv) the officer issuing a notice under sub-clause (i) may, at any time, \namend or revoke such notice or extend the time for making any \npayment in pursuance of the notice; \n(v) any person making any payment in compliance with a notice \nissued under sub -clause (i) shall be deemed to have made the \npayment under the authority of the person in default and such \npayment being credited to the Government shall be deemed to \nconstitute a good and sufficient discharge of the liability of such \nperson to the person in default to the extent of the amount specified \nin the receipt; \n(vi) any person discharging any liability to the person in default after \nservice on him of the notice issued under sub -clause (i) shall be \npersonally liable to the Government to the extent of the liability \ndischarged or to the extent of the liability of the person in default for \ntax, interest and penalty, whichever is less; \n(vii) where a person on whom a notice is served under sub -clause (i) \nproves to the satisfaction of the of ficer issuing the notice that the \nmoney demanded or any part thereof was not due to the person in \ndefault or that he did not hold any money for or on account of the \nperson in default, at the time the notice was served on him, nor is the \nmoney demanded or a ny part thereof, likely to become due to the \nsaid person or be held for or on account of such person, nothing \ncontained in this section shall be deemed to require the person on \nwhom the notice has been served to pay to the Government any such \nmoney or part thereof; \n(d) the proper officer may, in accordance with the rules to be made \nin this behalf, distrain any movable or immovable property belonging \nto or under the control of such person, and detain the same until the \namount payable is paid; and in case, an y part of the said amount \npayable or of the cost of the distress or keeping of the property, \nremains unpaid for a period of thirty days next after any such distress, \nmay cause the said property to be sold and with the proceeds of such \nsale, may satisfy the amount payable and the costs including cost of \nsale remaining unpaid and shall render the surplus amount, if any, to \nsuch person; \n(e) the proper officer may prepare a certificate signed by him \nspecifying the amount due from such person and send it to the \nCollector of the district in which such person owns any property or \nresides or carries on his business or to any officer authorised by the \nGovernment and the said Collector or the said officer, on receipt of \nsuch certificate, shall proceed to recover from such person the \namount specified thereunder as if it were an arrear of land revenue; \n(f) Notwithstanding anything contained in the Code of Criminal \nProcedure, 1973, the proper officer may file an application to the \nappropriate Magistrate and such Magistrate shall proceed to recover \nfrom such person the amount specified thereunder as if it were a fine \nimposed by him. \n(2) Where the terms of any bond or other instrument executed under \nthis Act or any rules or regulations made thereunder provide that any \namount due under such instrument may be recovered in the manner \nlaid down in sub -section (1), the amount may, without prejudice to \nany other mode of recovery, be recovered in accordance with the \nprovisions of that sub-section. \n(3) Where any amount of tax, intere st or penalty is payable by a \nperson to the Government under any of the provisions of this Act or \nthe rules made thereunder and which remains unpaid, the proper \nofficer of central tax, during the course of recovery of said tax arrears, \nmay recover the amount from the said person as if it were an arrear \nof central tax and credit the amount so recovered to the account of \nthe Government. \n(4) Where the amount recovered under subsection (3) is less than the \namount due to the Central Government and State Governme nt, the \namount to be credited to the account of the respective Governments \nshall be in proportion to the amount due to each such Government. \nExplanation. -- For the purposes of this section, the word person shall include \n\"distinct persons\" as referred to in sub-section (4) or, as the case may be, \nsub-section (5) of section 25. \n[insert of new proviso by 2019 Amd Act.s.79] \nPayment of tax and other amount in instalments.- \n80.On an application filed by a taxable person, the Commissioner \nmay, for reasons to be recorded in writing, extend the time for \npayment or allow payment of any amount due under this Act, other \nthan the amount due as per the liability self - assessed in any return, \nby such person in monthly instalments not exceeding twenty four, \nsubject to payment of interest under section 50 and subject to such \nconditions and limitations as may be prescribed: \nProvided that where there is default in payment of any one \ninstalment on its due date, the whole outstanding balance payable \non such date shall become due and payable forthwith and shall, \nwithout any further notice being served on the person, be liable for \nrecovery. \nTransfer of property to be void in certain cases.- \n81.Where a person, after any amount has become due from him, \ncreates a charge on or parts with the property belonging to him or in \nhis possession by way of sale, mortgage, exchange, or any other \nmode of transfer whatsoever of any of his properties in favour of any \nother person with the intention of defrauding the Government \nrevenue, such charge or transfer shall be void as against any claim in \nrespect of any tax or any other sum payable by the said person: \nProvided that, such charge or transfer shall not be void i f it is made \nfor adequate consideration, in good faith and without notice of the \npendency of such proceedings under this Act or without notice of \nsuch tax or other sum payable by the said person, or with the \nprevious permission of the proper officer. \nTax to be first charge on property .- \n82.Notwithstanding anything to the contrary contained in any law for \nthe time being in force, save as otherwise provided in the Insolvency \nand Bankruptcy Code, 2016, any amount payable by a taxable person \nor any other person on account of tax, interest or penalty which he is \nliable to pay to the Government shall be a first charge on the property \nof such taxable person or such person. \nProvisional attachment to protect revenue in certain cases.-",
"footnote": "",
"is_definition": false,
"sort_order": 810
},
{
"number": "83",
"title": "Section 83.(1). 1",
"chapter": null,
"content": "Where during the pendency of any proceedings under section \n62 or section 63 or section 64 or section 67 or section 73 or section \n74, the Commissioner is of the opinion that for the purpose of \nprotecting the interest of the Government revenue, it is necessary so \nto do, he may, by order in writing attach provisionally any property , \nincluding bank account, belonging to the taxable person in such \nmanner as may be prescribed. \n(2) Every such provisional attachment shall cease to have effect after \nthe expiry of a period of one year from the date of the order made \nunder sub-section (1). \nContinuation and validation of certain recovery proceedings .- \n84.Where any notice of demand in respect of any tax, penalty, \ninterest or any other amount payable under this Act, (hereafter in \nthis section referred to as \"Government dues\"), is served upon an y \ntaxable person or any other person and any appeal or revision \napplication is filed or any other proceedings is initiated in respect of \nsuch Government dues, then- \n(a) where such Government dues are enhanced in such appeal, \nrevision or other proceedings, the Commissioner shall serve upon the \ntaxable person or any other person another notice of demand in \nrespect of the amount by which such Government dues are enhanced \nand any recovery proceedings in relation to such Government dues \nas are covered by the notice of demand served upon him before the \ndisposal of such appeal, revision or other proceedings may, without \nthe service of any fresh notice of demand, be continued from the \nstage at which such proceedings stood immediately before such \ndisposal; \n(b) where such Government dues are reduced in such appeal, \nrevision or in other proceedings- \n(i) it shall not be necessary for the Commissioner to serve upon the \ntaxable person a fresh notice of demand; \n(ii) the Commissioner shall give intimation of such reduction t o him \nand to the appropriate authority with whom recovery proceedings is \npending; \n(iii) any recovery proceedings initiated on the basis of the demand \nserved upon him prior to the disposal of such appeal, revision or \nother proceedings may be continued in re lation to the amount so \nreduced from the stage at which such proceedings stood \nimmediately before such disposal.",
"footnote": "",
"is_definition": false,
"sort_order": 820
},
{
"number": "84",
"title": "CHAPTER - XVI - Liability to Pay in Certain Cases",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 830
},
{
"number": "85",
"title": "Section 85.(1). 1",
"chapter": null,
"content": "Where a taxable person, liable to pay tax u nder this Act, \ntransfers his business in whole or in part, by sale, gift, lease, leave and \nlicense, hire or in any other manner whatsoever, the taxable person \nand the person to whom the business is so transferred shall, jointly \nand severally, be liable wholly or to the extent of such transfer, to pay \nthe tax, interest or any penalty due from the taxable person upto the \ntime of such transfer, whether such tax, interest or penalty has been \ndetermined before such transfer, but has remained unpaid or is \ndetermined thereafter. \n(2) Where the transferee of a business referred to in sub -section (1) \ncarries on such business either in his own name or in some other \nname, he shall be liable to pay tax on the supply of goods or services \nor both effected by him with effec t from the date of such transfer \nand shall, if he is a registered person under this Act, apply within the \nprescribed time for amendment of his certificate of registration. \nLiability of agent and principal.- \n86.Where an agent supplies or receives any taxable goods on behalf \nof his principal, such agent and his principal shall, jointly and \nseverally, be liable to pay the tax payable on such goods under this \nAct. \nLiability in case of amalgamation or merger of companies.-",
"footnote": "",
"is_definition": false,
"sort_order": 840
},
{
"number": "87",
"title": "Section 87.(1). 1",
"chapter": null,
"content": "When two or more companies are amalgamated or merged in \npursuance of an order of court or of Tribunal or otherwise and the \norder is to take effect from a date earlier to the date of the order and \nany two or more of such companies have supplied or received any \ngoods or services or both to or from each other during the period \ncommencing on the date from which the order takes effect till the \ndate of the order, then such transactions of supply and receipt shall \nbe included in the turnover of supply or receipt of the respective \ncompanies and they shall be liable to pay tax accordingly. \n(2) Notwithstanding anything contained in the said order, for the \npurposes of this Act, the said two or more companies shall be treated \nas distinct companies for the period up to the date of the said order \nand the registration certificates of the said companies shall be \ncancelled with effect from the date of the said order. \nLiability in case of company in liquidation.-",
"footnote": "",
"is_definition": false,
"sort_order": 850
},
{
"number": "88",
"title": "Section 88.(1). 1",
"chapter": null,
"content": "When any company is being wound up whether under the \norders of a court or Tribunal or otherwise, every person appointed as \nreceiver of any assets of a company (hereafter in this section referred \nto as the \"liquidator\"), shall, within thirty days after his appointment, \ngive intimation of his appointment to the Commissioner. \n(2) The Commissio ner shall, after making such inquiry or calling for \nsuch information as he may deem fit, notify the liquidator within \nthree months from the date on which he receives intimation of the \nappointment of the liquidator, the amount which in the opinion of \nthe Commissioner would be sufficient to provide for any tax, interest \nor penalty which is then, or is likely thereafter to become, payable by \nthe company. \n(3) When any private company is wound up and any tax, interest or \npenalty determined under this Act on the company for any period, \nwhether before or in the course of or after its liquidation, cannot be \nrecovered, then every person who was a director of such company at \nany time during the period for which the tax was due shall, jointly and \nseverally, be liable f or the payment of such tax, interest or penalty, \nunless he proves to the satisfaction of the Commissioner that such \nnon-recovery cannot be attributed to any gross neglect, misfeasance \nor breach of duty on his part in relation to the affairs of the company. \nLiability of directors of private company.-",
"footnote": "",
"is_definition": false,
"sort_order": 860
},
{
"number": "89",
"title": "Section 89.(1). 1",
"chapter": null,
"content": "Notwithstanding anything contained in the Companies Act, \n2013, where any tax, interest or penalty due from a private company \nin respect of any supply of goods or services or both for any period \ncannot be recovered, then, every person who was a director of the \nprivate company during such period shall, jointly and severally, be \nliable for the payment of such tax, interest or penalty unless he \nproves that the non -recovery cannot be attributed to any gross \nneglect, misfeasance or breach of duty on his part in relation to the \naffairs of the company. \n(2) Where a private company is converted into a public company and \nthe tax, interest or penalty in respect of any supply of goods or \nservices or both for any period during which such company was a \nprivate company cannot be recovered before such conversion, then, \nnothing contained in sub -section (1) shall apply to any person who \nwas a director of such private company in relation to any tax, interest \nor penalty in resp ect of such supply of goods or services or both of \nsuch private company: \nProvided that nothing contained in this sub-section shall apply to any \npersonal penalty imposed on such director. \nLiability of partners of firm to pay tax.- \n90.Notwithstanding any contract to the contrary and any other law \nfor the time being in force, where any firm is liable to pay any tax, \ninterest or penalty under this Act, the firm and each of the partners \nof the firm shall, jointly and severally, be liable for such payment: \nProvided that where any partner retires from the firm, he or the firm, \nshall intimate the date of retirement of the said partner to the \nCommissioner by a notice in that behalf in writing and such partner \nshall be liable to pay tax, interest or penalty due upto the date of his \nretirement whether determined or not, on that date: \nProvided further that if no such intimation is given within one month \nfrom the date of retirement, the liability of such partner under the \nfirst proviso shall continue until the date on which such intimation is \nreceived by the Commissioner. \nLiability of guardians, trustees etc.- \n91.Where the business in respect of which any tax, interest or penalty \nis payable under this Act is carried on by any guardian, trustee or \nagent of a minor or ot her incapacitated person on behalf of and for \nthe benefit of such minor or other incapacitated person, the tax, \ninterest or penalty shall be levied upon and recoverable from such \nguardian, trustee or agent in like manner and to the same extent as \nit would be determined and recoverable from any such minor or \nother incapacitated person, as if he were a major or capacitated \nperson and as if he were conducting the business himself, and all the \nprovisions of this Act or the rules made thereunder shall apply \naccordingly. \nLiability of Court of Wards, etc.- \n92.Where the estate or any portion of the estate of a taxable person \nowning a business in respect of which any tax, interest or penalty is \npayable under this Act is under the control of the Court of Wards, the \nAdministrator General, the Official Trustee or any receiver or \nmanager (including any person, whatever be his designation, who in \nfact manages the business) appointed by or under any order of a \ncourt, the tax, interest or penalty shall be levied upon and be \nrecoverable from such Court of Wards, Administrator General, \nOfficial Trustee, receiver or manager in like manner and to the same \nextent as it would be determined and be recoverable from the \ntaxable person as if he were conducting the business himself, and all \nthe provisions of this Act or the rules made thereunder shall apply \naccordingly. \nSpecial provisions regarding liability to pay tax, interest or penalty in \ncertain cases.-",
"footnote": "",
"is_definition": false,
"sort_order": 870
},
{
"number": "93",
"title": "Section 93.(1). 1",
"chapter": null,
"content": "Save as otherwise provided in the Insolvency and Bankruptcy \nCode, 2016,w here a person, liable to pay tax, interest or penalty \nunder this Act, dies, then- \n(a) if a business carried on by the person is continued after his death \nby his legal representative or any other person, such legal \nrepresentative or other person, shall be l iable to pay tax, interest or \npenalty due from such person under this Act; and \n(b) if the business carried on by the person is discontinued, whether \nbefore or after his death, his legal representative shall be liable to \npay, out of the estate of the deceas ed, to the extent to which the \nestate is capable of meeting the charge, the tax, interest or penalty \ndue from such person under this Act, whether such tax, interest or \npenalty has been determined before his death but has remained \nunpaid or is determined after his death. \n(2) Save as otherwise provided in the Insolvency and Bankruptcy \nCode, 2016, where a taxable person, liable to pay tax, interest or \npenalty under this Act, is a Hindu Undivided Family or an association \nof persons and the property of the Hindu Undivided Family or the \nassociation of persons is partitioned amongst the various members \nor groups of members, then, each member or group of members \nshall, jointly and severally, be liable to pay the tax, interest or penalty \ndue from the taxable person u nder this Act upto the time of the \npartition whether such tax, penalty or interest has been determined \nbefore partition but has remained unpaid or is determined after the \npartition. \n(3) Save as otherwise provided in the Insolvency and Bankruptcy \nCode, 2016 , where a taxable person, liable to pay tax, interest or \npenalty under this Act, is a firm, and the firm is dissolved, then, every \nperson who was a partner shall, jointly and severally, be liable to pay \nthe tax, interest or penalty due from the firm under this Act upto the \ntime of dissolution whether such tax, interest or penalty has been \ndetermined before the dissolution, but has remained unpaid or is \ndetermined after dissolution. \n(4) Save as otherwise provided in the Insolvency and Bankruptcy \nCode, 2016, where a taxable person liable to pay tax, interest or \npenalty under this Act,- \n(a) is the guardian of a ward on whose behalf the business is carried \non by the guardian; or \n(b) is a trustee who carries on the business under a trust for a \nbeneficiary, then, if the guardianship or trust is terminated, the ward \nor the beneficiary shall be liable to pay the tax, interest or penalty \ndue from the taxable person upto the time of the termination of the \nguardianship or trust, whether such tax, interest or penalty has been \ndetermined before the termination of guardianship or trust but has \nremained unpaid or is determined thereafter. \nLiability in other cases.-",
"footnote": "",
"is_definition": false,
"sort_order": 880
},
{
"number": "94",
"title": "Section 94.(1). 1",
"chapter": null,
"content": "Where a taxable person is a firm or an association of persons \nor a Hindu Undivided Family and such firm, association or family has \ndiscontinued business- \n(a) the tax, interest or penalty payable under this Act by such firm, \nassociation or family upto the date of such discontinuance may be \ndetermined as if no such discontinuance had taken place; and \n(b) ever y person who, at the time of such discontinuance, was a \npartner of such firm, or a member of such association or family, shall, \nnotwithstanding such discontinuance, jointly and severally, be liable \nfor the payment of tax and interest determined and penalty imposed \nand payable by such firm, association or family, whether such tax and \ninterest has been determined or penalty imposed prior to or after \nsuch discontinuance and subject as aforesaid, the provisions of this \nAct shall, so far as may be, apply as if every such person or partner or \nmember were himself a taxable person. \n(2) Where a change has occurred in the constitution of a firm or an \nassociation of persons, the partners of the firm or members of \nassociation, as it existed before and as it exists after the \nreconstitution, shall, without prejudice to the provisions of section \n90, jointly and severally, be liable to pay tax, interest or penalty due \nfrom such firm or association for any period before its reconstitution. \n(3) The provisions of sub -section (1 ) shall, so far as may be, apply \nwhere the taxable person, being a firm or association of persons is \ndissolved or where the taxable person, being a Hindu Undivided \nFamily, has effected partition with respect to the business carried on \nby it and accordingly references in that sub-section to discontinuance \nshall be construed as reference to dissolution or to partition. \nExplanation. - For the purposes of this Chapter,- \n(i) a \"Limited Liability Partnership\" formed and registered under the \nprovisions of the Limited Liability Partnership Act, 2008 shall also be \nconsidered as a firm; \n(ii) Court\" means the District Court, High Court or Supreme Court.",
"footnote": "",
"is_definition": false,
"sort_order": 890
},
{
"number": "91",
"title": "CHAPTER - XVII - Advance Ruling",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 900
},
{
"number": "95",
"title": "Section 95.In this Chapter, unless the context otherwise requires,-.",
"chapter": null,
"content": "(a) \"advance ruling\" means a decision provided by the Authority or \nthe Appellate Authority to an applicant on matters or on questions \nspecified in sub-section (2) of section 97 or sub-section (1) of section \n100, in relation to the supply of goods or services or both b eing \nundertaken or proposed to be undertaken by the applicant; \n(b) \"Appellate Authority\" means the Appellate Authority for Advance \nRuling constituted under section 99; \n(c) \"applicant\" means any person registered or desirous of obtaining \nregistration under this Act; \n(d) \"application\" means an application made to the Authority under \nsub-section (1) of section 97; \n(e) \"Authority\" means the Authority for Advance Ruling, constituted \nunder section 96. \nConstitution of Authority for Advance Ruling.-",
"footnote": "",
"is_definition": false,
"sort_order": 910
},
{
"number": "96",
"title": "Section 96.(1). 1",
"chapter": null,
"content": "The Government shall, by notification, constitute an Authority \nto be known as the Assam Authority for Advance Ruling: \nProvided that the Government may, on the recommendation of the \nCouncil, notify any Authority located in another State to act as the \nAuthority for the State. \n(2) The Authority shall consist of- \n(i) one member from amongst the officers of central tax; and \n(ii) one member from amongst the officers of State tax, \nto be appointed by the Central Government and the State \nGovernment respectively. \n(3) The qualifications, the method of appointment of the members \nand the terms and conditions of their services shall be such as may \nbe prescribed. \nApplication for advance ruling.-",
"footnote": "",
"is_definition": false,
"sort_order": 920
},
{
"number": "97",
"title": "Section 97.(1). 1",
"chapter": null,
"content": "An applicant desirous of obtaining an advance ruling under this \nChapter may make an application in such form and manner and \naccompanied by such fee as may be prescribed, stating the question \non which the advance ruling is sought. \n(2) The question on which the advance ruling is sought under this Act, \nshall be in respect of, - \n(a) classification of any goods or services or both; \n(b) applicability of a notification issued under the provisions of this \nAct; \n(c) determination of time and value of supply of goods or services or \nboth; \n(d) admissibility of input tax credit of tax paid or deemed to have \nbeen paid; \n(e) determination of the liability to pay tax on any goods or services \nor both; \n(f) whether applicant is required to be registered; \n(g) whether any particular thing done by the applicant with respect \nto any goods or services or both amounts to or results in a supply of \ngoods or services or both, within the meaning of that term. \nProcedure on receipt of application.-",
"footnote": "",
"is_definition": false,
"sort_order": 930
},
{
"number": "98",
"title": "Section 98.(1). 1",
"chapter": null,
"content": "On receipt of an application, the Authority shall cause a copy \nthereof to be forwarded to the con cerned officer and, if necessary, \ncall upon him to furnish the relevant records: \nProvided that where any records have been called for by the \nAuthority in any case, such records shall, as soon as possible, be \nreturned to the said concerned officer. \n(2) The Authority may, after examining the application and the \nrecords called for and after hearing the applicant or his authorised \nrepresentative and the concerned officer or his authorised \nrepresentative, by order, either admit or reject the application: \nProvided that the Authority shall not admit the application where the \nquestion raised in the application is already pending or decided in any \nproceedings in the case of an applicant under any of the provisions \nof this Act: \nProvided further that no application shall be rejected under this sub-\nsection unless an opportunity of hearing has been given to the \napplicant: \nProvided also that where the application is rejected, the reasons for \nsuch rejection shall be specified in the order. \n(3) A copy of every order made under subsection (2) shall be sent to \nthe applicant and to the concerned officer. \n(4) Where an application is admitted under sub -section (2), the \nAuthority shall, after examining such further material as may be \nplaced before it by the applicant or obtained by the Authority and \nafter providing an opportunity of being heard to the applicant or his \nauthorised representative as well as to the concerned officer or his \nauthorised representative, pronounce its advance ruling on the \nquestion specified in the application. \n(5) Where the members of the Authority differ on any question on \nwhich the advance ruling is sought, they shall state the point or points \non which they differ and make a reference to the Appellate Authority \nfor hearing and decision on such question. \n(6) The Authority shall pronounce its advance ruling in writing within \nninety days from the date of receipt of application. \n(7) A copy of the advance ruling pronounced by the Authority duly \nsigned by the members and certified in such manner as may be \nprescribed shall be sent to the applicant, the concerned officer and \nthe jurisdictional officer after such pronouncement. \nConstitution of Appellate Authority for Advance Ruling.- \n99.The Government shall, by notification, constitute an Authority to \nbe known as Ar unachal Pradesh Appellate Authority for Advance \nRuling for Goods and Services Tax for hearing appeals against the \nadvance ruling pronounced by the Advance Ruling Authority \nconsisting of :- \n(i) the Chief Commissioner of central tax as designated by the Board; \nand \n(ii) the Commissioner of State tax \nProvided that the Government may, on the recommendations of the \nCouncil, notify any Appellate Authority located in another State or \nUnion territory to act as the Appellate Authority for the State. \nAppeal to the Appellate Authority.-",
"footnote": "",
"is_definition": false,
"sort_order": 940
},
{
"number": "100",
"title": "Section 100.(1). 1",
"chapter": null,
"content": "The concerned officer, the jurisdictional officer or an \napplicant aggrieved by any advance ruling pronounced under \nsubsection (4) of section 98, may appeal to the Appellate Authority. \n(2) Every appeal under this section shall be filed within a period of \nthirty days from the date on which the ruling sought to be appealed \nagainst is communicated to the concerned officer, the jurisdictional \nofficer and the applicant: \nProvided that the Appellate Authority may, if it is satisfied that the \nappellant was prevented by a sufficient cause from presenting the \nappeal within the said period of thirty days, allow it to be presented \nwithin a further period not exceeding thirty days. \n(3) Every appeal under this section shall be in such form, \naccompanied by such fee and verified in such manner as may be \nprescribed. \nOrders of Appellate Authority.-",
"footnote": "",
"is_definition": false,
"sort_order": 950
},
{
"number": "101",
"title": "Section 101.(1). 1",
"chapter": null,
"content": "The Appellate Authority may, after giving the parties to the \nappeal or reference an opportunity of being heard, pass such order \nas it thinks fit, confirming or modifying the ruling appealed against or \nreferred to. \n(2) The order referred to in sub -section (1) shall be passed within a \nperiod of ninety days from the date of filing of the appeal under \nsection 100 or a reference under sub-section (5) of section 98. \n(3) Where the members of the Appellate Authority differ on any point \nor points referred to in appeal or reference, it shall be deemed that \nno advance ruling can be issued in respect of the question under the \nappeal or reference. \n(4) A copy of the advance ruling pronounced by the Appellate \nAuthority duly signed by the Members and certified in such manner \nas may be prescribed shall be sent to the applicant, the concerned \nofficer, the jurisdictional officer and to the Authority after such \npronouncement. \nRectification of advance ruling.- \n102.The Authority or the Appellate Authority may amend any order \npassed by it under section 98 or section 101, so as to rectify any error \napparent on the face of the record, if such error is noticed by the \nAuthority or the Appellate Authority on its own accord, or is brought \nto its notice by the concerned officer, the jurisdictional officer, or the \napplicant or the appellant within a period of six months from the date \nof the order: \nProvided that no rectification whi ch has the effect of enhancing the \ntax liability or reducing the amount of admissible input tax credit shall \nbe made unless the applicant or the appellant has been given an \nopportunity of being heard. \nApplicability of advance ruling.-",
"footnote": "",
"is_definition": false,
"sort_order": 960
},
{
"number": "103",
"title": "Section 103.(1). 1",
"chapter": null,
"content": "The advance ruling pronounced by the Authority or the \nAppellate Authority under this Chapter shall be binding only - \n(a) on the applicant who had sought it in respect of any matter \nreferred to in sub-section (2) of section 97 for advance ruling; \n(b) on the concerned officer or the jurisdictional officer in respect of \nthe applicant. \n(2) The advance ruling referred to in subsection (1) shall be binding \nunless the law, facts or circumstances supporting the original \nadvance ruling have changed. \nAdvance ruling to be void in certain circumstances.-",
"footnote": "",
"is_definition": false,
"sort_order": 970
},
{
"number": "104",
"title": "Section 104.(1). 1",
"chapter": null,
"content": "Where the Authority or the Appellate Authority finds that \nadvance ruling pronounced by it under sub -section (4) of section 98 \nor under sub -section (1) of section 101 has been obtained by the \napplicant or the appellant by f raud or suppression of material facts \nor misrepresentation of facts, it may, by order, declare such ruling to \nbe void ab-initioand thereupon all the provisions of this Act or the \nrules made thereunder shall apply to the applicant or the appellant \nas if such advance ruling had never been made: \nProvided that no order shall be passed under this sub-section unless \nan opportunity of being heard has been given to the applicant or the \nappellant. \nExplanation. - The period beginning with the date of such advance \nruling and ending with the date of order under this sub -section shall \nbe excluded while computing the period specified in sub-sections (2) \nand (10) of section 73 or sub-sections (2) and (10) of section 74. \n(2) A copy of the order made under subsection (1) shall be sent to the \napplicant, the concerned officer and the jurisdictional officer. \nPowers of Authority and Appellate Authority.-",
"footnote": "",
"is_definition": false,
"sort_order": 980
},
{
"number": "105",
"title": "Section 105.(1). 1",
"chapter": null,
"content": "The Authority or the Appellate Authority shall, for the \npurpose of exercising its powers regarding - \n(a) discovery and inspection; \n(b) enforcing the attendance of any person and examining him on \noath; \n(c) issuing commissions and compelling production of books of \naccount and other records, have all the powers of a civil court under \nthe Code of Civil Procedure, 1908. \n(2) The Authority or the Appellate Authority shall be deemed to be a \ncivil court for the purposes of section 195, but not for the purposes \nof Chapter XXVI of the Code of Criminal Procedure, 1973, and every \nproceeding before the Authority or the Appellate Aut hority shall be \ndeemed to be a judicial proceedings within the meaning of sections \n193 and 228, and for the purpose of section 196 of the Indian Penal \nCode. \nProcedure of Authority and Appellate Authority.- \n106.The Authority or the Appellate Authority shal l, subject to the \nprovisions of this Chapter, have power to regulate its own procedure.",
"footnote": "",
"is_definition": false,
"sort_order": 990
},
{
"number": "101",
"title": "CHAPTER - XVIII - Appeals and Revision",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 1000
},
{
"number": "107",
"title": "Section 107.(1). 1",
"chapter": null,
"content": "Any person aggrieved by any decision or order passed under \nthis Act or the Central Goods and Services Tax Act by an adjudicating \nauthority may appeal to such Appellate Authority as may be \nprescribed within three months from the date on which the said \ndecision or order is communicated to such person. \n(2) The Commissioner may, on his own motion, or upon request from \nthe Commissioner of central tax, call for and examine the record of \nany proceeding in which an adjudicating authority has passed any \ndecision or order under this Act or the Central Goods and Services \nTax Act, for the purpose of satisf ying himself as to the legality or \npropriety of the said decision or order and may, by order, direct any \nofficer subordinate to him to apply to the Appellate Authority within \nsix months from the date of communication of the said decision or \norder for the d etermination of such points arising out of the said \ndecision or order as may be specified by the Commissioner in his \norder. \n(3) Where, in pursuance of an order under sub -section (2), the \nauthorised officer makes an application to the Appellate Authority, \nsuch application shall be dealt with by the Appellate Authority as if it \nwere an appeal made against the decision or order of the \nadjudicating authority and such authorised officer were an appellant \nand the provisions of this Act relating to appeals shall a pply to such \napplication. \n(4) The Appellate Authority may, if he is satisfied that the appellant \nwas prevented by sufficient cause from presenting the appeal within \nthe aforesaid period of three months or six months, as the case may \nbe, allow it to be presented within a further period of one month. \n(5) Every appeal under this section shall be in such form and shall be \nverified in such manner as may be prescribed. \n(6) No appeal shall be filed under subsection (1), unless the appellant \nhas paid- \n(a) in full, such part of the amount of tax, interest, fine, fee and \npenalty arising from the impugned order, as is admitted by him; and \n(b) a sum equal to ten per cent. of the remaining amount of tax in \ndispute arising from the said order *[subject to a maximum of \ntwenty-five crore rupees,] in relation to which the appeal has been filed. \n*[insert of new phrase by 2019 Amd Act.s.25] \n(7) Where the appellant has paid the amount under sub -section (6), \nthe recovery proceedings for the balance amount shall be deemed to \nbe stayed. \n(8) The Appellate Authority shall give an opportunity to the appellant \nof being heard. \n(9) The Appellate Authority may, if sufficient cause is shown at any \nstage of hearing of an appeal, grant time to the parties or any of them \nand adjourn the hearing of the appeal for reasons to be recorded in \nwriting: \nProvided that no such adjournment shall be granted more than three \ntimes to a party during hearing of the appeal. \n(10) The Appellate Authority may, at the time of hearing of an appeal, \nallow an appellant to add any ground of appeal not specified in the \ngrounds of appeal, if it is satisfied that the omission of that ground \nfrom the grounds of appeal was not wilful or unreasonable. \n(11) The Appellate Authority shall, after making such further inquiry \nas may be necessary, pass such order, as it thinks just and proper, \nconfirming, modifying or annulling the decision or order appealed \nagainst but shall not refer the case back to the adjudicating authority \nthat passed the said decision or order: \nProvided that an order enhancing any fee or penalty or fine in lieu of \nconfiscation or confiscating goods of greater value or reducing the \namount of refund or input tax credit shall not be passed unless the \nappellant has been given a reasonable opportunity of showing cause \nagainst the proposed order: \nProvided further that where the Appellate Authority is of the opinion \nthat any tax has not been paid or short-paid or erroneously refunded, \nor where input tax credit has been wrongly availed or utilised, no \norder requiring the appellant to pay such tax or input tax credit shall \nbe passed unless the appellant is given notice to show cause against \nthe proposed order and the order is passed within the time limit \nspecified under section 73 or section 74. \n(12) The order of the Appellate Authority disposing of the appeal shall \nbe in writing and shall state the points for determination, the decision \nthereon and the reasons for such decision. \n(13) The Appellate Authority shall, where it is possible to do so, hear \nand decide every appeal within a period of one year from the date on \nwhich it is filed: \nProvided that where the issuance of order is stayed by an order of a \ncourt or Tribunal, the period of such stay shall be excluded in \ncomputing the period of one year. \n(14) On disposal of th e appeal, the Appellate Authority shall \ncommunicate the order passed by it to the appellant, respondent and \nto the adjudicating authority. \n(15) A copy of the order passed by the Appellate Authority shall also \nbe sent to the Commissioner or the authority de signated by him in \nthis behalf and the jurisdictional Commissioner of central tax or an \nauthority designated by him in this behalf. \n(16) Every order passed under this section shall, subject to the \nprovisions of section 108 or section 113 or section 117 or section 118 \nbe final and binding on the parties. \nPowers of Revisional Authority.-",
"footnote": "",
"is_definition": false,
"sort_order": 1010
},
{
"number": "108",
"title": "Section 108.(1). 1",
"chapter": null,
"content": "Subject to the provisions of section 121 and any rules made \nthereunder, the Revisional Authority may, on his own motion, or \nupon information received by him or on re quest from the \nCommissioner of central tax, call for and examine the record of any \nproceedings, and if he considers that any decision or order passed \nunder this Act or under the Central Goods and Services Tax Act by any \nofficer subordinate to him is erroneous in so far as it is prejudicial to \nthe interest of revenue and is illegal or improper or has not taken into \naccount certain material facts, whether available at the time of \nissuance of the said order or not or in consequence of an observation \nby the Comptroller and Auditor General of India, he may, if necessary, \nstay the operation of such decision or order for such period as he \ndeems fit and after giving the person concerned an opportunity of \nbeing heard and after making such further inquiry as may be \nnecessary, pass such order, as he thinks just and proper, including \nenhancing or modifying or annulling the said decision or order. \n(2) The Revisional Authority shall not exercise any power under sub -\nsection (1), if- \n(a) the order has been subject to an appeal under section 107 or \nsection 112 or section 117 or section 118; or \n(b) the period specified under sub-section (2) of section 107 has not \nyet expired or more than three years have expired after the passing \nof the decision or order sought to be revised; or \n(c) the order has already been taken for revision under this section at \nan earlier stage; or \n(d) the order has been passed in exercise of the powers under sub -\nsection (1): \nProvided that the Revisional Authority may pass an order under sub-\nsection (1) on any point which has not been raised and decided in an \nappeal referred to in clause (a) of sub -section (2), before the expiry \nof a period of one year from the date of the order in such appeal or \nbefore the expiry of a perio d of three years referred to in clause (b) \nof that sub-section, whichever is later. \n(3) Every order passed in revision under subsection (1) shall, subject \nto the provisions of section 113 or section 117 or section 118, be final \nand binding on the parties. \n(4) If the said decision or order involves an issue on which the \nAppellate Tribunal or the High Court has given its decision in some \nother proceedings and an appeal to the High Court or the Supreme \nCourt against such decision of the Appellate Tribunal or t he High \nCourt is pending, the period spent between the date of the decision \nof the Appellate Tribunal and the date of the decision of the High \nCourt or the date of the decision of the High Court and the date of \nthe decision of the Supreme Court shall be excluded in computing the \nperiod of limitation referred to in clause (b) of sub-section (2) where \nproceedings for revision have been initiated by way of issue of a \nnotice under this section. \n(5) Where the issuance of an order under sub-section (1) is stayed by \nthe order of a court or Appellate Tribunal, the period of such stay \nshall be excluded in computing the period of limitation referred to in \nclause (b) of sub-section (2). \nFor the purposes of this section, the term,- \n(i) \"record\" shall include all records relating to any proceedings under \nthis Act available at the time of examination by the Revisional \nAuthority; \n(ii) \"decision\" shall include intimation given by any officer lower in \nrank than the Revisional Authority. \nAppellate Tribunal and Benches thereof.-",
"footnote": "",
"is_definition": false,
"sort_order": 1020
},
{
"number": "109",
"title": "Section 109.(1). 1",
"chapter": null,
"content": "Subject to the provisions of this Chapter, the Goods and \nServices Tax Tribunal constituted under the Central Goods and \nServices Tax Act shall be the Appellate Tribunal for hearing appeals \nagainst the orders passed by the Appellate Authority or the Revisional \nAuthority under this Act. \n(2) The constitution and jurisdiction of the State Bench and the Area \nBenches located in the State shall be in accordance with the \nprovisions of section 109 of the Central Goods and Services Tax Act \nor the rules made thereunder. \nPresident and Members of Appellate Tribunal, their qualification, \nappointment, conditions of service, etc.- \n110. The qualifications, appointment, salary and allowances, terms of \noffice, resignation and removal of the President and Members of the \nState Bench and Area Benches shall be in accordance with the \nprovisions of section 110 of the Central Goods and Services Tax Act. \nProcedure before Appellate Tribunal.-",
"footnote": "",
"is_definition": false,
"sort_order": 1030
},
{
"number": "111",
"title": "Section 111.(1). 1",
"chapter": null,
"content": "The Appellate Tribunal shall not, whi le disposing of any \nproceedings before it or an appeal before it, be bound by the \nprocedure laid down in the Code of Civil Procedure, 1908, but shall \nbe guided by the principles of natural justice and subject to the other \nprovisions of this Act and the rul es made thereunder, the Appellate \nTribunal shall have power to regulate its own procedure. \n(2) The Appellate Tribunal shall, for the purposes of discharging its \nfunctions under this Act, have the same powers as are vested in a civil \ncourt under the Code of Civil Procedure, 1908, while trying a suit in \nrespect of the following matters, namely:- \n(a) summoning and enforcing the attendance of any person and \nexamining him on oath; \n(b) requiring the discovery and production of documents; \n(c) receiving evidence on affidavits; \n(d) subject to the provisions of sections 123 and 124 of the Indian \nEvidence Act, 1872, requisitioning any public record or document or \na copy of such record or document from any office; \n(e) issuing commissions for the examination of witnesses or \ndocuments; \n(f) dismissing a representation for default or deciding it ex parte; \n(g) setting aside any order of dismissal of any representation for \ndefault or any order passed by it ex parte; and \n(h) any other matter which may be prescribed. \n(3) Any order made by the Appellate Tribunal may be enforced by it \nin the same manner as if it were a decree made by a court in a suit \npending therein, and it shall be lawful for the Appellate Tribunal to \nsend for execution of its orders to the court within the local limits of \nwhose jurisdiction,- \n(a) in the case of an order against a company, the registered office of \nthe company is situated; or \n(b) in the case of an order against any other person, the person \nconcerned voluntarily resides or carries on business or personally \nworks for gain. \n(4) All proceedings before the Appellate Tribunal shall be deemed to \nbe judicial proceedings within the meaning of sections 193 and 228, \nand for the purposes of section 196 of the Indian Penal Code, and the \nAppellate Tribunal shall be deemed to be civil court for the purposes \nof section 195 and Chapter XXVI of the Code of Criminal Procedure, \n1973. \nAppeals to Appellate Tribunal.-",
"footnote": "",
"is_definition": false,
"sort_order": 1040
},
{
"number": "112",
"title": "Section 112.(1). 1",
"chapter": null,
"content": "Any person aggrieved by an order passed against him under \nsection 107 or section 108 of this A ct or the Central Goods and \nServices Tax Act may appeal to the Appellate Tribunal against such \norder within three months from the date on which the order sought \nto be appealed against is communicated to the person preferring the \nappeal. \n(2) The Appellate Tribunal may, in its discretion, refuse to admit any \nsuch appeal where the tax or input tax credit involved or the \ndifference in tax or input tax credit involved or the amount of fine, \nfee or penalty determined by such order, does not exceed fifty \nthousand rupees. \n(3) The Commissioner may, on his own motion, or upon request from \nthe Commissioner of central tax, call for and examine the record of \nany order passed by the Appellate Authority or the Revisional \nAuthority under this Act or under the Central Goods and Services Tax \nAct for the purpose of satisfying himself as to the legality or propriety \nof the said order and may, by order, direct any officer subordinate to \nhim to apply to the Appellate Tribunal within six months from the \ndate on which the said order has been passed for determination of \nsuch points arising out of the said order as may be specified by the \nCommissioner in his order. \n(4) Where in pursuance of an order under sub -section (3) the \nauthorised officer makes an application to the Appellate Trib unal, \nsuch application shall be dealt with by the Appellate Tribunal as if it \nwere an appeal made against the order under sub -section (11) of \nsection 107 or under sub-section (1) of section 108 and the provisions \nof this Act shall apply to such application, as they apply in relation to \nappeals filed under sub-section (1). \n(5) On receipt of notice that an appeal has been preferred under this \nsection, the party against whom the appeal has been preferred may, \nnotwithstanding that he may not have appealed again st such order \nor any part thereof, file, within forty-five days of the receipt of notice, \na memorandum of cross -objections, verified in the prescribed \nmanner, against any part of the order appealed against and such \nmemorandum shall be disposed of by the Ap pellate Tribunal, as if it \nwere an appeal presented within the time specified in sub -section \n(1). \n(6) The Appellate Tribunal may admit an appeal within three months \nafter the expiry of the period referred to in subsection (1), or permit \nthe filing of a memorandum of cross-objections within forty-five days \nafter the expiry of the period referred to in sub -section (5), if it is \nsatisfied that there was sufficient cause for not presenting it within \nthat period. \n(7) An appeal to the Appellate Tribunal shall be in such form, verified \nin such manner and shall be accompanied by such fee, as may be \nprescribed. \n(8) No appeal shall be filed under sub-section (1), unless the appellant \nhas paid- \n(a) in full, such part of the amount of tax, interest, fine, fee and \npenalty arising from the impugned order, as is admitted by him, and \n(b) a sum equal to twenty per cent. of the remaining amount of tax \nin dispute, in addition to the amount paid under subsection (6) of \nthe section 107, arising from the said order [subject to a maximum of \nfifty crore rupees,] in relation to which the appeal has been filed. \n[insert of new pharse by 2019 Amd Act.s26] \n(9) Where the appellant has paid the amount as per sub -section (8), \nthe recovery proceedings for the balance amount shall be deemed to \nbe stayed till the disposal of the appeal. \n(10) Every application made before the Appellate Tribunal, - \n(a) in an appeal for rectification of error or for any other purpose; or \n(b) for restoration of an appeal or an application, shall be \naccompanied by such fees as may be prescribed. \nOrders of Appellate Tribunal.-",
"footnote": "",
"is_definition": false,
"sort_order": 1050
},
{
"number": "113",
"title": "Section 113.(1). 1",
"chapter": null,
"content": "The Appellate Tribunal may, after giving the parties to the \nappeal an opportunity of being heard, pass such orders thereon as it \nthinks fit, confirming, modifying or annulling the decisi on or order \nappealed against or may refer the case back to the Appellate \nAuthority, or the Revisional Authority or to the original adjudicating \nauthority, with such directions as it may think fit, for a fresh \nadjudication or decision after taking additional evidence, if necessary. \n(2) The Appellate Tribunal may, if sufficient cause is shown, at any \nstage of hearing of an appeal, grant time to the parties or any of them \nand adjourn the hearing of the appeal for reasons to be recorded in \nwriting: \nProvided that no such adjournment shall be granted more than three \ntimes to a party during hearing of the appeal. \n(3) The Appellate Tribunal may amend any order passed by it under \nsub-section (1) so as to rectify any error apparent on the face of the \nrecord, if such error is noticed by it on its own accord, or is brought \nto its notice by the Commissioner or the Commissioner of central tax \nor the other party to the appeal within a period of three months from \nthe date of the order: \nProvided that no amendment which has th e effect of enhancing an \nassessment or reducing a refund or input tax credit or otherwise \nincreasing the liability of the other party, shall be made under this \nsub-section, unless the party has been given an opportunity of being \nheard. \n(4) The Appellate Tr ibunal shall, as far as possible, hear and decide \nevery appeal within a period of one year from the date on which it is \nfiled. \n(5) The Appellate Tribunal shall send a copy of every order passed \nunder this section to the Appellate Authority or the Revisional \nAuthority, or the original adjudicating authority, as the case may be, \nthe appellant and the Commissioner or the jurisdictional \nCommissioner of central tax. \n(6) Save as provided in section 117 or section 118, orders passed by \nthe Appellate Tribunal on an appeal shall be final and binding on the \nparties. \nFinancial and administrative powers of State President.- \n114.The State President shall exercise such financial and \nadministrative powers over the State Bench and Area Benches of the \nAppellate Tribunal in a State, as may be prescribed: \nProvided that the State President shall have the authority to delegate \nsuch of his financial and administrative powers as he may think fit to \nany other Member or any officer of the State Bench or Area Benches, \nsubject to the condition that such Member or officer shall, while \nexercising such delegated powers, continue to act under the \ndirection, control and supervision of the State President. \nInterest on refund of amount paid for admission of appeal.- \n115.Where an amount paid by the appellant under subsection (6) of \nsection 107 or sub -section (8) of section 112 is required to be \nrefunded consequent to any order of the Appellate Authority or of \nthe Appellate Tribunal, interest at the rate specified under section 56 \nshall be payable in respect of such refund from the date of payment \nof the amount till the date of refund of such amount. \nAppearance by authorised representative.-",
"footnote": "",
"is_definition": false,
"sort_order": 1060
},
{
"number": "116",
"title": "Section 116.(1). 1",
"chapter": null,
"content": "Any person who is entitled or required to appear before an \nofficer appointed under this Act, or the Appellate Authority or the \nAppellate Tribunal in connection with any proceedings under this Act, \nmay, otherwise than when required under this Act to appear \npersonally for examination on oath or affirmation, subject to the \nother provisions of t his section, appear by an authorised \nrepresentative. \n(2) For the purposes of this Act, the expression \"authorised \nrepresentative\" shall mean a person authorised by the person \nreferred to in sub-section (1) to appear on his behalf, being - \n(a) his relative or regular employee; or \n(b) an advocate who is entitled to practice in any court in India, and \nwho has not been debarred from practicing before any court in India; \nor \n(c) any chartered accountant, a cost accountant or a company \nsecretary, who holds a certi ficate of practice and who has not been \ndebarred from practice; or \n(d) a retired officer of the Commercial Tax Department of any State \nGovernment or Union territory or of the Board who, during his \nservice under the Government, had worked in a post not belo w the \nrank than that of a Group -B Gazetted officer for a period of not less \nthan two years: \nProvided that such officer shall not be entitled to appear before any \nproceedings under this Act for a period of one year from the date of \nhis retirement or resignation; or \n(e) any person who has been authorised to act as a goods and \nservices tax practitioner on behalf of the concerned registered \nperson. \n(3) No person, - \n(a) who has been dismissed or removed from Government service; or \n(b) who is convicted of an offe nce connected with any proceedings \nunder this Act, the Central Goods and Services Tax Act, the Integrated \nGoods and Services Tax Act or the Union Territory Goods and Services \nTax Act, or under the existing law or under any of the Acts passed by \na State Leg islature dealing with the imposition of taxes on sale of \ngoods or supply of goods or services or both; or \n(c) who is found guilty of misconduct by the prescribed authority; \n(d) who has been adjudged as an insolvent, shall be qualified to \nrepresent any person under sub-section (1)- \n(i) for all times in case of persons referred to in clauses (a),(b) and (c); \nand \n(ii) for the period during which the insolvency continues in the case \nof a person referred to in clause (d). \n(4) Any person who has been disqualified under the provisions of the \nCentral Goods and Services Tax Act or the Goods and Services Tax Act \nof any other State or the Union Territory Goods and Services Tax Act \nshall be deemed to be disqualified under this Act. \nAppeal to High Court.-",
"footnote": "",
"is_definition": false,
"sort_order": 1070
},
{
"number": "117",
"title": "Section 117.(1). 1",
"chapter": null,
"content": "Any person aggrieved by any order passed by the State Bench \nor Area Benches of the Appellate Tribunal may file an appeal to the \nHigh Court and the High Court may admit such appeal, if it is satisfied \nthat the case involves a substantial question of law. \n(2) An a ppeal under sub-section (1) shall be filed within a period of \none hundred and eighty days from the date on which the order \nappealed against is received by the aggrieved person and it shall be \nin such form, verified in such manner as may be prescribed: \nProvided that the High Court may entertain an appeal after the expiry \nof the said period if it is satisfied that there was sufficient cause for \nnot filing it within such period. \n(3) Where the High Court is satisfied that a substantial question of \nlaw is involved in any case, it shall formulate that question and the \nappeal shall be heard only on the question so formulated, and the \nrespondents shall, at the hearing of the appeal, be allowed to argue \nthat the case does not involve such question: \nProvided tha t nothing in this sub -section shall be deemed to take \naway or abridge the power of the court to hear, for reasons to be \nrecorded, the appeal on any other substantial question of law not \nformulated by it, if it is satisfied that the case involves such question. \n(4) The High Court shall decide the question of law so formulated and \ndeliver such judgement thereon containing the grounds on which \nsuch decision is founded and may award such cost as it deems fit. \n(5) The High Court may determine any issue which- \n(a) has not been determined by the State Bench or Area Benches; or \n(b) has been wrongly determined by the State Bench or Area \nBenches, by reason of a decision on such question of law as herein \nreferred to in subsection (3). \n(6) Where an appeal has been filed before the High Court, it shall be \nheard by a Bench of not less than two Judges of the High Court, and \nshall be decided in accordance with the opinion of such Judges or of \nthe majority, if any, of such Judges. \n(7) Where there is no such majority, the Judg es shall state the point \nof law upon which they differ and the case shall, then, be heard upon \nthat point only, by one or more of the other Judges of the High Court \nand such point shall be decided according to the opinion of the \nmajority of the Judges who have heard the case including those who \nfirst heard it. \n(8) Where the High Court delivers a judgement in an appeal filed \nbefore it under this section, effect shall be given to such judgement \nby either side on the basis of a certified copy of the judgement. \n(9) Save as otherwise provided in this Act, the provisions of the Code \nof Civil Procedure, 1908, relating to appeals to the High Court shall, \nas far as may be, apply in the case of appeals under this section. \nAppeal to Supreme Court.-",
"footnote": "",
"is_definition": false,
"sort_order": 1080
},
{
"number": "118",
"title": "Section 118.(1). 1",
"chapter": null,
"content": "An appeal shall lie to the Supreme Court- \n(a) from any order passed by the National Bench or Regional Benches \nof the Appellate Tribunal; or \n(b) from any judgement or order passed by the High Court in an \nappeal made under section 117 in any case which, on its own motion \nor on an application made by or on behalf of the party aggrieved, \nimmediately after passing of the judgement or order, the High Court \ncertifies to be a fit one for appeal to the Supreme Court. \n(2) The provisions of the Code of Civil Procedure, 1908, rel ating to \nappeals to the Supreme Court shall, so far as may be, apply in the \ncase of appeals under this section as they apply in the case of appeals \nfrom decrees of a High Court. \n(3) Where the judgement of the High Court is varied or reversed in \nthe appeal, effect shall be given to the order of the Supreme Court in \nthe manner provided in section 117 in the case of a judgement of the \nHigh Court. \nSums due to be paid notwithstanding appeal etc.- \n119.Notwithstanding that an appeal has been preferred to the High \nCourt or the Supreme Court, sums due to the Government as a result \nof an order passed by the National or Regional Benches of the \nAppellate Tribunal under sub -section (1) of section 113 or an order \npassed by the State Bench or Area Benches of the Appellate Tribunal \nunder sub-section (1) of section 113 or an order passed by the High \nCourt under section 117, as the case may be, shall be payable in \naccordance with the order so passed. \nAppeal not to be filed in certain cases.-",
"footnote": "",
"is_definition": false,
"sort_order": 1090
},
{
"number": "120",
"title": "Section 120.(1). 1",
"chapter": null,
"content": "The Commissioner may, on the recommendations of the \nCouncil, from time to time, issue orders or instructions or directions \nfixing such monetary limits, as he may deem fit, for the purposes of \nregulating the filing of appeal or application by the officer of the State \ntax under the provisions of this Chapter. \n(2) Where, in pursuance of the orders or instructions or directions \nissued under sub-section (1), the officer of the State tax has not filed \nan appeal or application against any decision or order passed under \nthe provisions of this Act, it shall not preclude such officer of the State \ntax from filing appeal or application in any other case involving the \nsame or similar issues or questions of law. \n(3) Notwithstanding the fact that no appeal or application has been \nfiled by the offi cer of the State tax pursuant to the orders or \ninstructions or directions issued under sub -section (1), no person, \nbeing a party in appeal or application shall contend that the officer of \nthe State tax has acquiesced in the decision on the disputed issue by \nnot filing an appeal or application. \n(4) The Appellate Tribunal or court hearing such appeal or application \nshall have regard to the circumstances under which appeal or \napplication was not filed by the officer of the State tax in pursuance \nof the orders or instructions or directions issued under sub -section \n(1). \nNon appealable decisions and orders.- \n121.Notwithstanding anything to the contrary in any provisions of \nthis Act, no appeal shall lie against any decision taken or order passed \nby an officer of State tax if such decision taken or order passed relates \nto any one or more of the following matters, namely:- \n(a) an order of the Commissioner or other authority empowered to \ndirect transfer of proceedings from one officer to another officer; or \n(b) an ord er pertaining to the seizure or retention of books of \naccount, register and other documents; or \n(c) an order sanctioning prosecution under this Act; or \n(d) an order passed under section 80.",
"footnote": "",
"is_definition": false,
"sort_order": 1100
},
{
"number": "112",
"title": "CHAPTER - XIX - Offences and Penalties",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 1110
},
{
"number": "122",
"title": "Section 122.(1). 1",
"chapter": null,
"content": "Where a taxable person who- \n(i) supplies any goods or services or both without issue of any invoice \nor issues an incorrect or false invoice with regard to any such supply; \n(ii) issues any invoice or bill without supp ly of goods or services or \nboth in violation of the provisions of this Act or the rules made \nthereunder; \n(iii) collects any amount as tax but fails to pay the same to the \nGovernment beyond a period of three months from the date on \nwhich such payment becomes due; \n(iv) collects any tax in contravention of the provisions of this Act but \nfails to pay the same to the Government beyond a period of three \nmonths from the date on which such payment becomes due; \n(v) fails to deduct the tax in accordance with the prov isions of sub -\nsection (1) of section 51, or deducts an amount which is less than the \namount required to be deducted under the said sub -section, or \nwhere he fails to pay to the Government under sub -section (2) \nthereof, the amount deducted as tax; \n(vi) fails to collect tax in accordance with the provisions of sub-section \n(1) of section 52, or collects an amount which is less than the amount \nrequired to be collected under the said sub-section or where he fails \nto pay to the Government the amount collected as t ax under sub -\nsection (3) of section 52; \n(vii) takes or utilizes input tax credit without actual receipt of goods \nor services or both either fully or partially, in contravention of the \nprovisions of this Act or the rules made thereunder; \n(viii) fraudulently obtains refund of tax under this Act; \n(ix) takes or distributes input tax credit in contravention of section 20, \nor the rules made thereunder; \n(x) falsifies or substitutes financial records or produces fake accounts \nor documents or furnishes any false inf ormation or return with an \nintention to evade payment of tax due under this Act; \n(xi) is liable to be registered under this Act but fails to obtain \nregistration; \n(xii) furnishes any false information with regard to registration \nparticulars, either at the t ime of applying for registration, or \nsubsequently; \n(xiii) obstructs or prevents any officer in discharge of his duties under \nthis Act; \n(xiv) transports any taxable goods without the cover of documents as \nmay be specified in this behalf; \n(xv) suppresses his turnover leading to evasion of tax under this Act; \n(xvi) fails to keep, maintain or retain books of account and other \ndocuments in accordance with the provisions of this Act or the rules \nmade thereunder; \n(xvii) fails to furnish information or documents called for by an officer \nin accordance with the provisions of this Act or the rules made \nthereunder or furnishes false information or documents during any \nproceedings under this Act; \n(xviii) supplies, transports or stores any goods which he has reasons \nto believe are liable to confiscation under this Act; \n(xix) issues any invoice or document by using the registration number \nof another registered person; \n(xx) tampers with, or destroys any material evidence or documents; \n(xxi) disposes off or tampers with any goods that have been detained, \nseized, or attached under this Act, \nhe shall be liable to pay a penalty of ten thousand rupees or an \namount equivalent to the tax evaded or the tax not deducted under \nsection 51 or short deducted or deducted but not paid to t he \nGovernment or tax not collected under section 52 or short collected \nor collected but not paid to the Government or input tax credit \navailed of or passed on or distributed irregularly, or the refund \nclaimed fraudulently, whichever is higher. \n(2) Any registered person who supplies any goods or services or both \non which any tax has not been paid or short -paid or erroneously \nrefunded, or where the input tax credit has been wrongly availed or \nutilized,- \n(a) for any reason, other than the reason of fraud or an y willful -\nmisstatement or suppression of facts to evade tax, shall be liable to a \npenalty of ten thousand rupees or ten per cent of the tax due from \nsuch person, whichever is higher; \n(b) for reason of fraud or any willful-misstatement or suppression of \nfacts to evade tax, shall be liable to a penalty equal to ten thousand \nrupees or the tax due from such person, whichever is higher. \n(3) Any person who- \n(a) aids or abets any of the offences specified in clauses (i) to (xxi) of \nsub-section (1); \n(b) acquires po ssession of, or in any way concerns himself in \ntransporting, removing, depositing, keeping, concealing, supplying, \nor purchasing or in any other manner deals with any goods which he \nknows or has reasons to believe are liable to confiscation under this \nAct or the rules made thereunder; \n(c) receives or is in any way concerned with the supply of, or in any \nother manner deals with any supply of services which he knows or \nhas reasons to believe are in contravention of any provisions of this \nAct or the rules made thereunder; \n(d) fails to appear before the officer of State tax, when issued with a \nsummon for appearance to give evidence or produce a document in \nan inquiry; \n(e) fails to issue invoice in accordance with the provisions of this Act \nor the rules made thereunder or fails to account for an invoice in his \nbooks of account, shall be liable to a penalty which may extend to \ntwenty five thousand rupees. \nPenalty for failure to furnish information return.- \n123.If a person who is required to furnish an information return \nunder section 150 fails to do so within the period specified in the \nnotice issued under sub -section (3) thereof, the proper officer may \ndirect, that such person shall be liable to pay a penalty of one \nhundred rupees for each day of the period during which the failure \nto furnish such return continues: \nProvided that the penalty imposed under this section shall not exceed \nfive thousand rupees. \nFine for failure to furnish statistics.- \n124.If any person required to furnish any information or return under \nsection 151,- \n(a) without reasonable cause fails to furnish such information or \nreturn as may be required under that section, or \n(b) wilfully furnishes or causes to furnish any information or return \nwhich he knows to be false, \nhe shall be punishable with a fine which may extend to ten thousand \nrupees and in case of a continuing offence to a further fine which may \nextend to one hundred rupees for each day after the first day during \nwhich the offence continues subject to a maximum limit of twenty -\nfive thousand rupees. \nGeneral penalty.- \n125.Any person, who contravenes any of the provisions of this Act or \nany rules made thereunder for which no penalty is separately \nprovided for in this Act, shall be liable to a penalty which may extend \nto twenty five thousand rupees. \nGeneral disciplines related to penalty.-",
"footnote": "",
"is_definition": false,
"sort_order": 1120
},
{
"number": "126",
"title": "Section 126.(1). 1",
"chapter": null,
"content": "No officer under this Act shall impose any penalty for minor \nbreaches of tax regulations or procedural requirements and in \nparticular, any omission or mistake in documentation which is easily \nrectifiable and made without fraudulent intent or gross negligence. \nExplanation. - For the purpose of this sub-section,- \n(a) a breach shall be considered a 'minor breach' if the amount of tax \ninvolved is less than five thousand rupees; \n(b) an omission or mistake in documentation shall be considered to \nbe easily rectifiable if the same is an error apparent on the face of \nrecord. \n(2) The penalty imposed under this Act shall depend on the facts and \ncircumstances of each case and shall commensurate with the degree \nand severity of the breach. \n(3) No penalty shall be imposed on any person without giving him an \nopportunity of being heard. \n(4) The officer under this Act shall while imposing penalty in an order \nfor a breach of any law, regulation or procedural requirement, specify \nthe nature of the breach and the applicable law, regulation or \nprocedure under which the amount of penalty for the breach has \nbeen specified. \n(5) When a person voluntarily discloses to an officer under this Act \nthe circumstances of a breach of the tax law, regulation or procedural \nrequirement prior to the discovery of the breach by the officer under \nthis Act, the proper officer may consider this fact as a mitigating \nfactor when quantifying a penalty for that person. \n(6) The provisions of this section shall not apply in such cases where \nthe penalty specified under this Act is either a fixed sum or expressed \nas a fixed percentage. \nPower to impose penalty in certain cases.- \n127.Where the proper officer is of the view that a person is liable to \na penalty and the same is not covered under any proceedings under \nsection 62 or section 63 or section 64 or section 73 or section 74 or \nsection 129 or section 130, he may issue an order levying such \npenalty after giving a reasonable opportunity of being heard to such \nperson. \nPower to waive penalty or fee or both.- \n128.The Government may, by notification, waive in part or full, any \npenalty referred to in section 122 or section 123 or section 125 or \nany late fee referred to in section 47 for such class of tax payers and \nunder such mitigating circumstances as may be specified therein on \nthe recommendations of the Council. \nDetention, seizure and release of goods and conveyances in transit.-",
"footnote": "",
"is_definition": false,
"sort_order": 1130
},
{
"number": "129",
"title": "Section 129.(1). 1",
"chapter": null,
"content": "Notwithstanding anything contained in this Act, where any \nperson transports any goods or stores any goods while they are in \ntransit in contravention of the provisions of this Act or the rules made \nthereunder, all such goods and conveyance used as a means of \ntransport for carrying the said goods and documents relating to such \ngoods and conveyance shall be liable to detention or seizure and after \ndetention or seizure, shall be released,- \n(a) on payment of the applicable tax and penalty equal to one \nhundred per cent. of the tax payable on such goods and, in case of \nexempted goods, on payment of an amount equal to two per cent of \nthe value of goods or twenty five thousand rupees, whichever is less, \nwhere the owner of the goods comes forward for payment of such \ntax and penalty; \n(b) on payment of the applicable tax and penalty equal to the fifty per \ncent. of the value of the goods reduced by the tax amount paid \nthereon and, in case of exempted goods, on payment of an amount \nequal to five per cent of the value of goods or twenty five thousand \nrupees, whichever is less, where the owner of the goods does not \ncome forward for payment of such tax and penalty; \n(c) upon furnishing a security equivalent to the amount payable \nunder clause (a) or clause (b) in such form and manner as may be \nprescribed: \nProvided that no such goods or conveyance shall be detained or \nseized without serving an order of detention or seizure on the person \ntransporting the goods. \n(2) The provisions of sub -section (6) of section 67 shall, mutatis \nmutandis, apply for detention and seizure of goods and conveyances. \n(3) The proper officer detaining or seizing goods or conveyances shall \nissue a notice specifying the tax and penalty payable and thereafter, \npass an order for payment of tax and penalty under clause (a) or \nclause (b)or clause (c). \n(4) No tax, interest or penalty shall be determined under sub-section \n(3) without giving the person concerned an opportunity of being \nheard. \n(5) On payment of amount referred in subsection (1), all proceedings \nin respect of the notice specified in sub -section (3) shall be deemed \nto be concluded. \n(6) Where the person transporting any goods or the owner of the \ngoods fails to pay the amount of tax and penalty as provided in sub -\nsection (1) within [fourteen days] of such detention or seizure, \nfurther proceedings shall be initiated in accordance with the \nprovisions of section 130: \n*[substituted of seven by 2019 Amd Act.s.129] \nProvided that where the detained or seized goods are perishable or \nhazardous in nature or are likely to depreciate in value with passage \nof time, the said period of seven days may be reduced by the proper \nofficer. \nConfiscation of goods or conveyances and levy of penalty.-",
"footnote": "",
"is_definition": false,
"sort_order": 1140
},
{
"number": "130",
"title": "Section 130.(1). 1",
"chapter": null,
"content": "Notwithstanding anything contained in this Act, if any person \n- \n(i) supplies or receives any goods in contravention of any of the \nprovisions of this Act or the rules made thereunder with intent to \nevade payment of tax; or \n(ii) does not account for any goods on which he is liable to pay tax \nunder this Act; or \n(iii) supplies any goods liable to tax under this Act without having \napplied for registration; or \n(iv) contravenes any of the provisions of this Act or the rules made \nthereunder with intent to evade payment of tax; or \n(v) uses any conveyance as a means of transport for carriage of goods \nin contravention of the provisions of this Act or the rules made \nthereunder unless the owner of the conveyance proves that it was so \nused without the knowledge or connivance of the owner himself, his \nagent, if any, and the person in charge of the conveyance, \nthen, all such goods or conveyances shall be liable to confiscation and \nthe person shall be liable to penalty under section 122. \n(2) Whenever confiscation of any goods or conveyance is authorised \nby this Act, the officer adjudging it shall give to the owner of the \ngoods an option to pay in lieu of con fiscation, such fine as the said \nofficer thinks fit: \nProvided that such fine leviable shall not exceed the market value of \nthe goods confiscated, less the tax chargeable thereon: \nProvided further that the aggregate of such fine and penalty leviable \nshall not be less than the amount of penalty leviable under sub -\nsection (1) of section 129: \nProvided also that where any such conveyance is used for the \ncarriage of the goods or passengers for hire, the owner of the \nconveyance shall be given an option to pay in lieu of the confiscation \nof the conveyance a fine equal to the tax payable on the goods being \ntransported thereon. \n(3) Where any fine in lieu of confiscation of goods or conveyance is \nimposed under sub -section (2), the owner of such goods or \nconveyance or the person referred to in sub -section (1), shall, in \naddition, be liable to any tax, penalty and charges payable in respect \nof such goods or conveyance. \n(4) No order for confiscation of goods or conveyance or for \nimposition of penalty shall be issued witho ut giving the person an \nopportunity of being heard. \n(5) Where any goods or conveyance are confiscated under this Act, \nthe title of such goods or conveyance shall thereupon vest in the \nGovernment. \n(6) The proper officer adjudging confiscation shall take and hold \npossession of the things confiscated and every officer of Police, on \nthe requisition of such proper officer, shall assist him in taking and \nholding such possession. \n(7) The proper officer may, after satisfying himself that the \nconfiscated goods or co nveyance are not required in any other \nproceedings under this Act and after giving reasonable time not \nexceeding three months to pay fine in lieu of confiscation, dispose of \nsuch goods or conveyance and deposit the sale proceeds thereof with \nthe Government. \nConfiscation or penalty not to interfere with other punishments .- \n131.Without prejudice to the provisions contained in the Code of \nCriminal Procedure, 1973, no confiscation made or penalty imposed \nunder the provisions of this Act or the rules made thereunder shall \nprevent the infliction of any other punishment to which the person \naffected thereby is liable under the provisions of this Act or under any \nother law for the time being in force. \nPunishment for certain offences.-",
"footnote": "",
"is_definition": false,
"sort_order": 1150
},
{
"number": "132",
"title": "Section 132.(1). 1",
"chapter": null,
"content": "Whoever commits any of the following offences, namely:- \n(a) supplies any goods or services or both without issue of any \ninvoice, in violation of the provisions of this Act or the rules made \nthereunder, with the intention to evade tax; \n(b) issues any invoice or bill without supply of goods or services or \nboth in violation of the provisions of this Act, or the rules made \nthereunder leading to wrongful availment or utilisation of input tax \ncredit or refund of tax; \n(c) avails input tax credit using such invoice or bill referred to in clause \n(b); \n(d) collects any amount as tax but fails to pay the same to the \nGovernment beyond a period of three months from the date on \nwhich such payment becomes due; \n(e) evades tax, fraudulently avails input tax credit or fraudulently \nobtains refund and where such offence is not covered under clauses \n(a) to (d); \n(f) falsifies or substitutes financial records or produces fake accounts \nor documents or furnishes any false information with an intention to \nevade payment of tax due under this Act; \n(g) ob structs or prevents any officer in the discharge of his duties \nunder this Act; \n(h) acquires possession of, or in any way concerns himself in \ntransporting, removing, depositing, keeping, concealing, supplying, \npurchasing or in any other manner deals with, a ny goods which he \nknows or has reasons to believe are liable to confiscation under this \nAct or the rules made thereunder; \n(i) receives or is in any way concerned with the supply of, or in any \nother manner deals with any supply of services which he knows or \nhas reasons to believe are in contravention of any provisions of this \nAct or the rules made thereunder; \n(j) tampers with or destroys any material evidence or documents; \n(k) fails to supply any information which he is required to supply \nunder this Act or t he rules made thereunder or (unless with a \nreasonable belief, the burden of proving which shall be upon him, \nthat the information supplied by him is true) supplies false \ninformation; or \n(l) attempts to commit, or abets the commission of any of the \noffences mentioned in clauses (a) to (k) of this section, \nshall be punishable- \n(i) in cases where the amount of tax evaded or the amount of input \ntax credit wrongly availed or utilised or the amount of refund wrongly \ntaken exceeds five hundred lakh rupees, with im prisonment for a \nterm which may extend to five years and with fine; \n(ii) in cases where the amount of tax evaded or the amount of input \ntax credit wrongly availed or utilised or the amount of refund wrongly \ntaken exceeds two hundred lakh rupees but does no t exceed five \nhundred lakh rupees, with imprisonment for a term which may \nextend to three years and with fine; \n(iii) in the case of any other offence where the amount of tax evaded \nor the amount of input tax credit wrongly availed or utilised or the \namount of refund wrongly taken exceeds one hundred lakh rupees \nbut does not exceed two hundred lakh rupees, with imprisonment \nfor a term which may extend to one year and with fine; \n(iv) in cases where he commits or abets the commission of an offence \nspecified in clause (f) or clause (g) or clause (j), he shall be punishable \nwith imprisonment for a term which may extend to six months or \nwith fine or with both. \n(2) Where any person convicted of an offence under this section is \nagain convicted of an offence under this section, then, he shall be \npunishable for the second and for every subsequent offence with \nimprisonment for a term which may extend to five years and with \nfine. \n(3) The imprisonment referred to in clauses (i), (ii) and (iii) of sub -\nsection (1) and sub section (2) shall, in the absence of special and \nadequate reasons to the contrary to be recorded in the judgment of \nthe Court, be for a term not less than six months. \n(4) Notwithstanding anything contained in the Code of Criminal \nProcedure, 1973, all offen ces under this Act, except the offences \nreferred to in sub-section (5) shall be non-cognizable and bailable. \n(5) The offences specified in clause (a) or clause (b) or clause (c) or \nclause (d) of sub -section (1) and punishable under clause (i) of that \nsub-section shall be cognizable and nonbailable. \n(6) A person shall not be prosecuted for any offence under this \nsection except with the previous sanction of the Commissioner. \nExplanation. - For the purposes of this section, the term \"tax\" shall \ninclude the amount of tax evaded or the amount of input tax credit \nwrongly availed or utilised or refund wrongly taken under the \nprovisions of this Act, the Central Goods and Services Tax Act, the \nIntegrated Goods and Services Tax Act, and cess levied under the \nGoods and Services Tax (Compensation to States) Act. \nLiability of officers and certain other persons.-",
"footnote": "",
"is_definition": false,
"sort_order": 1160
},
{
"number": "133",
"title": "Section 133.(1). 1",
"chapter": null,
"content": "Where any person engaged in connection with the collection \nof statistics under section 151 or compilation or computerisation \nthereof or if any officer of State tax having access to information \nspecified under sub -section (1) of section 150, or if any person \nengaged in connection with the provision of service on the common \nportal or the agent of common portal, wilfully discloses any \ninformation or the contents of any return furnished under this Act or \nrules made thereunder otherwise than in execution of his duties \nunder the said sections or for the purposes of prosecution for an \noffence under this Act or under any other Act for the time being in \nforce, he sh all be punishable with imprisonment for a term which \nmay extend to six months or with fine which may extend to twenty \nfive thousand rupees, or with both. \n(2) Any person - \n(a) who is a Government servant shall not be prosecuted for any \noffence under this se ction except with the previous sanction of the \nGovernment; \n(b) who is not a Government servant shall not be prosecuted for any \noffence under this section except with the previous sanction of the \nCommissioner. \nCognizance of offences.- \n134.No court shall take cognizance of any offence punishable under \nthis Act or the rules made thereunder except with the previous \nsanction of the Commissioner, and no court inferior to that of a \nMagistrate of the First Class, shall try any such offence. \nPresumption of culpable mental state.- \n135.In any prosecution for an offence under this Act which requires \na culpable mental state on the part of the accused, the court shall \npresume the existence of such mental state but it shall be a defence \nfor the accused to prove the fact that he had no such mental state \nwith respect to the act charged as an offence in that prosecution. \nExplanation. - For the purposes of this section,- \n(i) the expression \"culpable mental state\" includes intention, motive, \nknowledge of a fact, and belief in, or reason to believe, a fact; \n(ii) a fact is said to be proved only when the court believes it to exist \nbeyond reasonable doubt and not merely when its existence is \nestablished by a preponderance of probability. \nRelevancy of statements under certain circumstances.- \n136.A statement made and signed by a person on appearance in \nresponse to any summons issued under section 70 during the course \nof any inquiry or proceedings under this Act shall be relevant, for the \npurpose of proving, in any prosecution for an offence under this Act, \nthe truth of the facts which it contains,- \n(a) when the person who made the statement is dead or cannot be \nfound, or is incapable of giving evidence, or is kept out of the way by \nthe adverse party, or whose presence cannot be obtained without an \namount of delay or expense which, under the circumstances of the \ncase, the court considers unreasonable; or \n(b) when the person who made the statement is examined as a \nwitness in the case before the court and the court is of the opinion \nthat, having regard to the circumstances of the case, the statement \nshould be admitted in evidence in the interest of justice. \nOffences by Companies.-",
"footnote": "",
"is_definition": false,
"sort_order": 1170
},
{
"number": "137",
"title": "Section 137.(1). 1",
"chapter": null,
"content": "Where an offence committed by a person under this Act is a \ncompany, every person who, at the time the offence was committed \nwas in charge of, and was responsible to, the company for the \nconduct of business of the company, as well as the company, shall be \ndeemed to be guilty of the offence and shall be liable to be proceeded \nagainst and punished accordingly. \n(2) Notwithstanding anything contained in sub-section (1), where an \noffence under this Act has been committed by a company and it is \nproved that the offence has been committed with the consent or \nconnivance of, or is attributable to any negligence on the part of, any \ndirector, manager, secretary or other officer of the company, such \ndirector, manager, secretary or other officer shall also be deemed to \nbe guilty of that offence and shall be liable to be proceeded against \nand punished accordingly. \n(3) Where an offence under this Act has been committed by a taxable \nperson being a partnership firm or a Limited Liability Partnership or a \nHindu Undivided Family or a trust, the partner or karta or managing \ntrustee shall be deemed to be guilty of that offence and shall be liable \nto be proceeded against and punished accordingly and the provisions \nof sub-section (2) shall mutatis mutandis apply to such persons. \n(4) Nothing contained in this section shall render any such person \nliable to any punishment provided in t his Act, if he proves that the \noffence was committed without his knowledge or that he had \nexercised all due diligence to prevent the commission of such \noffence. \nExplanation. - For the purposes of this section,- \n(i) \"company\" means a body corporate and includes a firm or other \nassociation of individuals; and \n(ii) \"director\", in relation to a firm, means a partner in the firm. \nCompounding of offences.-",
"footnote": "",
"is_definition": false,
"sort_order": 1180
},
{
"number": "138",
"title": "Section 138.(1). 1",
"chapter": null,
"content": "Any offence under this Act may, either before or after the \ninstitution of prosecution, be compounded by the Commissioner on \npayment, by the person accused of the offence, to the Central \nGovernment or the State Government, as the case may be, of such \ncompounding amount in such manner as may be prescribed: \nProvided that nothing contained in this section shall apply to - \n(a) a person who has been allowed to compound once in respect of \nany of the offences specified in clauses (a) to (f) of sub-section (1) of \nsection 132 and the offences specified in clause (l) which are relatable \nto offences specified in clauses (a) to (f) of the said sub -section; 108 \nThe Assam Extraordinary Gazette, June 24, 2017 \n(b) a person who has been allowed to compound once in respect of \nany offence, other than those in clause (a), under this Act or under \nthe provisions of any State Goods and Services Tax Act or the Central \nGoods and Services Tax Act or the Union Territory Goods and Services \nTax Act or the Integrated Goods and Services Tax Act in respect of \nsupplies of value exceeding one crore rupees; \n(c) a person who h as been accused of committing an offence under \nthis Act which is also an offence under any other law for the time \nbeing in force; \n(d) a person who has been convicted for an offence under this Act by \na court; \n(e) a person who has been accused of committing an offence \nspecified in clause (g) or clause (j) or clause (k) of sub -section (1) of \nsection 132; and \n(f) any other class of persons or offences as may be prescribed: \nProvided further that any compounding allowed under the provisions \nof this section shall not affect the proceedings, if any, instituted \nunder any other law: \nProvided also that compounding shall be allowed only after making \npayment of tax, interest and penalty involved in such offences. \n(2) The amount for compounding of offences under this section shall \nbe such as may be prescribed, subject to the minimum amount not \nbeing less than ten thousand rupees or fifty per cent of the tax \ninvolved, whichever is higher, and the maximum amount not being \nless than thirty thousand rupees or one hundred and fifty per cent of \nthe tax, whichever is higher. \n(3) On payment of such compounding amount as may be determined \nby the Commissioner, no further proceedings shall be initiated under \nthis Act against the accused person in respect of the same offence \nand any criminal proceedings, if already initiated in respect of the said \noffence, shall stand abated.",
"footnote": "",
"is_definition": false,
"sort_order": 1190
},
{
"number": "121",
"title": "CHAPTER - XX - Transitional Provisions",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 1200
},
{
"number": "139",
"title": "Section 139.(1). 1",
"chapter": null,
"content": "On and from the appointed day, every person registered \nunder any of the existing laws and having a valid Permanent Account \nNumber shall be issued a certificate of registration on provisional \nbasis, subject to such conditions and in such form and manner as may \nbe prescribed, which unless replaced by a final certificate of \nregistration under sub-section (2), shall be liable to be cancelled if the \nconditions so prescribed are not complied with. \n(2) The final certificate of registration shall be granted in such form \nand manner and subject to such conditions as may be prescribed. \n(3) The certificate of registration issued to a person under sub-section \n(1) shall be deemed to have not been issued if the said registration is \ncancelled in pursuance of an application filed by such person that he \nwas not liable to registration under section 22 or section 24. \nTransitional arrangements for input tax credit.-",
"footnote": "",
"is_definition": false,
"sort_order": 1210
},
{
"number": "140",
"title": "Section 140.(1). 1",
"chapter": null,
"content": "A registered person, other than a person opting to pay tax \nunder section 10, shall be entitled to take, in his electronic credit \nledger, credit of the amount of Value Added Tax, and Entry Tax, if any, \ncarried forward in the return relating to the period ending with the \nday immediately preceding the appointed day, furnished by him \nunder the existing law in such manner as may be prescribed: \nProvided that the registered person shall not be allowed to take \ncredit in the following circumstances, namely: - \n(i) where the said amount of credit is not admissible as input tax \ncredit under this Act; or \n(ii) where he has not furnished all the returns required under the \nexisting law for the period of six months immediately preceding the \nappointed date; or \nProvided further that so much of the said credit as is attributable to \nany claim related to section 3, subsection (3) of section 5, section 6, \nsection 6A or subsection (8) of section 8 of the Central Sales Tax Act, \n1956 which is not substantiated in the manner, and within the period, \nprescribed in rule 12 of the Central Sales Tax (Registration and \nTurnover) Rules, 1957 shall not be eligible to be credited to the \nelectronic credit ledger: \nProvided also that an amount equivalent to the credit specified in the \nsecond proviso shall be refunded under the existing law when the \nsaid claims are substantiated in the manner prescribed in rule 12 of \nthe Central Sales Tax (Registration and Turnover) Rules, 1957. \n(2) A registered person, other than a person opting to pay tax under \nsection 10, shall be entitled to take, in his electronic credit ledger, \ncredit of the unavailed input tax credit in respect of capital goods, not \ncarried forward in a return, furnished under the existing law by him, \nfor the period ending with the day immediately preceding the \nappointed day in such manner as may be prescribed: \nProvided that the registered person shall not be allowed to take \ncredit unless the said credit was admissible as input tax credit under \nthe existing law and is also admissible as input tax credit under this \nAct. \nExplanation. - For the purposes of this section, the \nexpression \"unavailed input tax credit\"means the amount that \nremains after subtracting the amount of input t ax credit already \navailed in respect of capital goods by the taxable person under the \nexisting law from the aggregate amount of input tax credit to which \nthe said person was entitled in respect of the said capital goods under \nthe existing law. \n(3) A registered person, who was not liable to be registered under the \nexisting law or who was engaged in the sale of exempted goods or \ntax free goods, by whatever name called, or goods which have \nsuffered tax at the first point of their sale in the State and the \nsubsequent sales of which are not subject to tax in the State under \nthe existing law but which are liable to tax under this Act or where \nthe person was entitled to the credit of input tax at the time of sale \nof goods, if any, shall be entitled to take, in his electronic credit \nledger, credit of the value added tax and entry tax in respect of inputs \nheld in stock and inputs contained in semi-finished or finished goods \nheld in stock on the appointed day subject to the following conditions \nnamely:- \n(i) such inputs or goods are used or intended to be used for making \ntaxable supplies under this Act; \n(ii) the said registered person is eligible for input tax credit on such \ninputs under this Act; \n(iii) the said registered person is in possession of invoice or other \nprescribed documents evidencing payment of tax under the existing \nlaw in respect of such inputs; and \n(iv) such invoices or other prescribed documents were issued not \nearlier than twelve months immediately preceding the appointed \nday: \nProvided that where a registered person, other than a manufacturer \nor a supplier of services, is not in possession of an invoice or any other \ndocuments evidencing payment of tax in respect of inputs, then, such \nregistered person shall, subject to such conditions, limitations and \nsafeguards as may be prescribed, including that the said taxable \nperson shall pass on the benefit of such credit by way of reduced \nprices to the recipient, be allowed to take credit at such rate and in \nsuch manner as may be prescribed. \n(4) A registered person, who was engaged in the sale of taxable goods \nas well as exempted goods or tax free goods, by whatever name \ncalled, under the existing law but which are liable to tax under this \nAct, shall be entitled to take, in his electronic credit ledger,- \n(a) the amount of credit of the value added tax and entry tax, if any, \ncarried forward in a return furnished under the existing law by him in \naccordance with the provisions of sub-section (1); and \n(b) the amount of credit of the value added tax and entry tax, if any , \nin respect of inputs held in stock and inputs contained in semi -\nfinished or finished goods held in stock on the appointed day, relating \nto such exempted goods or tax free goods, by whatever name called, \nin accordance with the provisions of sub-section (3). \n(5) A registered person shall be entitled to take, in his electronic \ncredit ledger, credit of value added tax and entry tax, if any, in respect \nof inputs received on or after the appointed day but the tax in respect \nof which has been paid by the supplier under the existing law, subject \nto the condition that the invoice or any other tax paying document of \nthe same was recorded in the books of account of such person within \na period of thirty days from the appointed day: \nProvided that the period of thirty days may, on sufficient cause being \nshown, be extended by the Commissioner for a further period not \nexceeding thirty days: \nProvided further that the said registered person shall furnish a \nstatement, in such manner as may be prescribed, in respect of credit \nthat has been taken under this sub-section. \n(6) A registered person, who was either paying tax at a fixed rate or \npaying a fixed amount in lieu of the tax payable under the existing law \nshall be entitled to take, in his electronic credit ledger, credit of value \nadded tax in respect of inputs held in stock and inputs contained in \nsemi-finished or finished goods held in stock on the appointed day \nsubject to the following conditions, namely:- \n(i) such inputs or goods are used or intended to be used for making \ntaxable supplies under this Act; \n(ii) the said registered person is not paying tax under section 10; \n(iii) the said registered person is eligible for input tax credit on such \ninputs under this Act; \n(iv) the said registered person is in possession of invoic e or other \nprescribed documents evidencing payment of tax under the existing \nlaw in respect of inputs; and \n(v) such invoices or other prescribed documents were issued not \nearlier than twelve months immediately preceding the appointed \nday. \n(7) The amount of credit under sub-sections (3), (4) and (6) shall be \ncalculated in such manner as may be prescribed. \nTransitional provisions relating to jobwork.-",
"footnote": "",
"is_definition": false,
"sort_order": 1220
},
{
"number": "141",
"title": "Section 141.(1). 1",
"chapter": null,
"content": "Where any inputs received at a place of business had been \ndespatched as such or despatched after being partially processed to \na job worker for further processing, testing, repair, reconditioning or \nany other purpose in accordance with the provisions of existing law \nprior to the appointed day and such inputs are returned to the said \nplace on or after t he appointed day, no tax shall be payable if such \ninputs, after completion of the job work or otherwise, are returned \nto the said place within six months from the appointed day: \nProvided that the period of six months may, on sufficient cause being \nshown, be extended by the Commissioner for a further period not \nexceeding two months: \nProvided further that if such inputs are not returned within the \nperiod specified in this subsection, the input tax credit shall be liable \nto be recovered in accordance with the provisions of clause (a) of sub-\nsection (8) of section 142. \n(2) Where any semi -finished goods had been despatched from the \nplace of business to any other premises for carrying out certain \nmanufacturing processes in accordance with the provisions of \nexisting law prior to the appointed day and such goods (hereafter in \nthis sub-section referred to as \"the said goods\") are returned to the \nsaid place on or after the appointed day, no tax shall be payable if the \nsaid goods, after undergoing manufacturing processes or otherwise, \nare returned to the said place within six months from the appointed \nday: \nProvided that the period of six months may, on sufficient cause being \nshown, be extended by the Commissioner for a further period not \nexceeding two months: \nProvided fu rther that if the said goods are not returned within a \nperiod specified in this subsection, the input tax credit shall be liable \nto be recovered in accordance with the provisions of clause (a) of sub-\nsection (8) of section 142: \nProvided also that the perso n despatching the goods may, in \naccordance with the provisions of the existing law, transfer the said \ngoods to the premises of any registered person for the purpose of \nsupplying therefrom on payment of tax in India or without payment \nof tax for exports within the period specified in this sub-section. \n(3) Where any goods had been despatched from the place of business \nwithout payment of tax for carrying out tests or any other process, to \nany other premises, whether registered or not, in accordance with \nthe provisions of existing law prior to the appointed day and such \ngoods, are returned to the said place of business on or after the \nappointed day, no tax shall be payable if the said goods, after \nundergoing tests or any other process, are returned to such place \nwithin six months from the appointed day: \nProvided that the period of six months may, on sufficient cause being \nshown, be extended by the Commissioner for a further period not \nexceeding two months: \nProvided further that if the said goods are not returned within the \nperiod specified in this subsection, the input tax credit shall be liable \nto be recovered in accordance with the provisions of clause (a) of sub-\nsection (8) of section 142: \nProvided also that the person despatching the goods may, in \naccordance with the provisions of the existing law, transfer the said \ngoods from the said other premises on payment of tax in India or \nwithout payment of tax for exports within the period specified in this \nsub-section. \n(4) The tax under sub -sections (1), (2) and (3) s hall not be payable, \nonly if the person despatching the goods and the job worker declare \nthe details of the inputs or goods held in stock by the job worker on \nbehalf of the said person on the appointed day in such form and \nmanner and within such time as may be prescribed. \nMiscellaneous transitional provisions.-",
"footnote": "",
"is_definition": false,
"sort_order": 1230
},
{
"number": "142",
"title": "Section 142.(1). 1",
"chapter": null,
"content": "Where any goods on which tax, if any, had been paid under \nthe existing law at the time of sale thereof, not being earlier than six \nmonths prior to the appointed day, are returned to any plac e of \nbusiness on or after the appointed day, the registered person shall \nbe eligible for refund of the tax paid under the existing law where \nsuch goods are returned by a person, other than a registered person, \nto the said place of business within a period of six months from the \nappointed day and such goods are identifiable to the satisfaction of \nthe proper officer: \nProvided that if the said goods are returned by a registered person, \nthe return of such goods shall be deemed to be a supply. \n(2) (a) where, in pursuance of a contract entered into prior to the \nappointed day, the price of any goods is revised upwards on or after \nthe appointed day, the registered person who had sold such goods \nshall issue to the recipient a supplementary invoice or debit note, \ncontaining such particulars as may be prescribed, within thirty days \nof such price revision and for the purposes of this Act, such \nsupplementary invoice or debit note shall be deemed to have been \nissued in respect of an outward supply made under this Act; \n(b) where, in pursuance of a contract entered into prior to the \nappointed day, the price of any goods is revised downwards on or \nafter the appointed day, the registered person who had sold such \ngoods may issue to the recipient a credit note, containing such \nparticulars as may be prescribed, within thirty days of such price \nrevision and for the purposes of this Act such credit note shall be \ndeemed to have been issued in respect of an outward supply made \nunder this Act: \nProvided that the registered person shall be allowed to reduce his tax \nliability on account of issue of the credit note only if the recipient of \nthe credit note has reduced his input tax credit corresponding to such \nreduction of tax liability. \n(3) Every claim for refund filed by any person before, on or after the \nappointed day for refund of any amount of input tax credit, tax, \ninterest or any other amount paid under the existing law, shall be \ndisposed of in accordance with the provisions of existing law and any \namount eventually accruing to him shal l be refunded to him in cash \nin accordance with the provisions of the said law: \nProvided that where any claim for refund of the amount of input tax \ncredit is fully or partially rejected, the amount so rejected shall lapse: \nProvided further that no refund s hall be allowed of any amount of \ninput tax credit where the balance of the said amount as on the \nappointed day has been carried forward under this Act. \n(4) Every claim for refund filed after the appointed day for refund of \nany tax paid under the existing law in respect of the goods exported \nbefore or after the appointed day, shall be disposed of in accordance \nwith the provisions of the existing law: \nProvided that where any claim for refund of input tax credit is fully or \npartially rejected, the amount so rejected shall lapse: \nProvided further that no refund shall be allowed of any amount of \ninput tax credit where the balance of the said amount as on the \nappointed day has been carried forward under this Act. \n(5) Notwithstanding anything to the contrary contai ned in this Act, \nany amount of input tax credit reversed prior to the appointed day \nshall not be admissible as input tax credit under this Act. \n(6) (a) every proceeding of appeal, revision, review or reference \nrelating to a claim for input tax credit initiated whether before, on or \nafter the appointed day under the existing law shall be disposed of in \naccordance with the provisions of the existing law, and any amount \nof credit found to be admissible to the claimant shall be refunded to \nhim in cash in accordance with the provisions of the existing law, and \nthe amount rejected, if any, shall not be admissible as input tax credit \nunder this Act: \nProvided that no refund shall be allowed of any amount of input tax \ncredit where the balance of the said amount as on the appointed day \nhas been carried forward under this Act; \n(b) every proceeding of appeal, revision, review or reference relating \nto recovery of input tax credit initiated whether before, on or after \nthe appointed day under the existing law shall be dispo sed of in \naccordance with the provisions of the existing law, and if any amount \nof credit becomes recoverable as a result of such appeal, revision, \nreview or reference, the same shall, unless recovered under the \nexisting law, be recovered as an arrear of t ax under this Act and the \namount so recovered shall not be admissible as input tax credit under \nthis Act. \n(7) (a) every proceeding of appeal, revision, review or reference \nrelating to any output tax liability initiated whether before, on or \nafter the appointed day under the existing law, shall be disposed of \nin accordance with the provisions of the existing la w, and if any \namount becomes recoverable as a result of such appeal, revision, \nreview or reference, the same shall, unless recovered under the \nexisting law, be recovered as an arrear of tax under this Act and the \namount so recovered shall not be admissible as input tax credit under \nthis Act. \n(b) every proceeding of appeal, revision, review or reference relating \nto any output tax liability initiated whether before, on or after the \nappointed day under the existing law, shall be disposed of in \naccordance with the provisions of the existing law, and any amount \nfound to be admissible to the claimant shall be refunded to him in \ncash in accordance with the provisions of the existing law and the \namount rejected, if any, shall not be admissible as input tax credit \nunder this Act. \n(8) (a) where in pursuance of an assessment or adjudication \nproceedings instituted, whether before, on or after the appointed \nday under the existing law, any amount of tax, interest, fine or \npenalty becomes recoverable from the person, the same shall, unless \nrecovered under the existing law, be recovered as an arrear of tax \nunder this Act and the amount so recovered shall not be admissible \nas input tax credit under this Act; \n(b) where in pursuance of an assessment or adjudication proceedings \ninstituted, whether before, on or after the appointed day under the \nexisting law, any amount of tax, interest, fine or penalty becomes \nrefundable to the taxable person, the same shall be refunded to him \nin cash under the said law, and the amount rejected, if any, shall not \nbe admissible as input tax credit under this Act. \n(9) (a) where any return, furnished under the existing law, is revised \nafter the appointed day and if, pursuant to such revision, any amount \nis found to be recoverable or any amount of input tax credit is found \nto be inadmissible, the same shall, unless recovered under the \nexisting law, be recovered as an arrear of tax under this Act and the \namount so recovered shall not be admissible as input tax credit under \nthis Act; \n(b) where any return, furnished under the existing law, is revised after \nthe appointed day but within the time limit specified for such revision \nunder the existing law and if, pursuant to such revision, any amount \nis found to be refundable or input tax credit is found to be admissible \nto any taxable person, the same shall be refunded to him in cash \nunder the existing law, and the amount rejected, if any, shall not be \nadmissible as input tax credit under this Act. \n(10) Save as otherwise provided in this Chapter, the goods or services \nor both supplied on or after the appointed day in pursuance of a \ncontract entered into prior to the appointed day shall be liable to tax \nunder the provisions of this Act. \n(11) (a) not with standing anything contained in section 12, no tax \nshall be pa yable on goods under this Act to the extent the tax was \nleviable on the said goods under the Assam Goods Tax \nAct, 2005; \n(b) notwithstanding anything contained in section 13, no tax shall be \npayable on services under this Act to the extent the t ax was leviable \non the said services under Chapter V of the Finance Act, 1994; \n(c) where tax was paid on any supply, both under the Arunachal \nPradesh Goods Tax Act, 2005 and under Chapter V of the Finance Act, \n1994, tax shall be leviable under this Act and the taxable person shall \nbe entitled to take credit of value added tax or service tax paid under \nthe existing law to the extent of supplies made after the appointed \nday and such credit shall be calculated in such manner as may be \nprescribed. \n(12) Where an y goods sent on approval basis, not earlier than six \nmonths before the appointed day, are rejected or not approved by \nthe buyer and returned to the seller on or after the appointed day, \nno tax shall be payable thereon if such goods are returned within six \nmonths from the appointed day: \nProvided that the said period of six months may, on sufficient cause \nbeing shown, be extended by the Commissioner for a further period \nnot exceeding two months: \nProvided further that the tax shall be payable by the person returning \nthe goods if such goods are liable to tax under this Act, and are \nreturned after the period specified in this sub-section: \nProvided also that tax shall be payable by the person who has sent \nthe goods on approval basis if such goods are liable to tax under this \nAct, and are not returned within the period specified in this sub -\nsection. \n(13) Where a supplier has made any sale of goods in respect of which \ntax was required to be deducted at source under the Arunachal \nPradesh Goods Tax Act, 2005 and has al so issued an invoice for the \nsame before the appointed day, no deduction of tax at source under \nsection 51 shall be made by the deductor under the said section \nwhere payment to the said supplier is made on or after the appointed \nday. \n(14) Where any goods or capital goods belonging to the principal are \nlying at the premises of the agent on the appointed day, the agent \nshall be entitled to take credit of the tax paid on such goods or capital \ngoods subject to fulfilment of the following conditions: \n(i) the agent is a registered taxable person under this Act; \n(ii) both the principal and the agent declare the details of stock of \ngoods or capital goods lying with such agent on the day immediately \npreceding the appointed day in such form and manner and within \nsuch time as may be prescribed in this behalf; \n(iii) the invoices for such goods or capital goods had been issued not \nearlier than twelve months immediately preceding the appointed \nday; and \n(iv) the principal has either reversed or not availed of the input tax \ncredit in respect of such,- \n(a) goods; or \n(b) capital goods or, having availed of such credit, has reversed the \nsaid credit, to the extent availed of by him. \nExplanation. - For the purposes of this Chapter, the \nexpression \"capital goods\" shall have the same meaning as assigned \nto it in the Assam Goods Tax Act, 2005.",
"footnote": "",
"is_definition": false,
"sort_order": 1240
},
{
"number": "126",
"title": "CHAPTER - XXI - Miscellaneous",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 1250
},
{
"number": "143",
"title": "Section 143.(1). 1",
"chapter": null,
"content": "A registered person (hereafter in this section referred to as \nthe \"principal\") may, under intimation and subject to such conditions \nas may be prescribed, send any inputs or capital goods, without \npayment of tax, to a job worker for job work and from there \nsubsequently send to another job worker and likewise, and shall,- \n(a) bring back inputs, after completion of job work or otherwise, or \ncapital goods, other than moulds and dies, jigs and fixtures, or tools, \nwithin one year and three years, respectively, of their being sent out, \nto any of his place of business, without payment of tax; \n(b) supply such inputs, after completion of job work or otherwise, or \ncapital goods, other than moulds and dies, jigs and fixtures, or tools, \nwithin one year and three years, respectively, of their being sent out \nfrom the place of business of a jobworker on payment of tax within \nIndia, or with or without payment of tax for export, as the case may \nbe: \nProvided that the principal shall not supply the goods from the place \nof business of a job worker in accordance with the provisions of this \nclause unless the said principal declares the place of busin ess of the \njob worker as his additional place of business except in a case- \n(i) where the job worker is registered under section 25; or \n(ii) where the principal is engaged in the supply of such goods as may \nbe notified by the Commissioner. \nProvided further that the period of one year and three years may, on \nsufficient cause being shown, be extended by the Com missioner for a further \nperiod not exceeding one year and two years respectively \n[insert of new proviso by 2019 Amd Act.s28.] \n(2) The responsibility for keeping proper accounts for the inputs or \ncapital goods shall lie with the principal. \n(3) Where the inputs sent for job work are not received back by the \nprincipal after completion of job work or otherwise in accordance \nwith the provisions of clause (a) of sub-section (1) or are not supplied \nfrom the place of business of the job worker in accordance with the \nprovisions of clause (b) of sub-section (1) within a period of one year \nof their being sent out, it shall be deemed that such inputs had been \nsupplied by the principal to the job worker on the day when the said \ninputs were sent out. \n(4) Where the capital goods, other than moulds and dies, jigs and \nfixtures, or tools, sent for job work are not received back by the \nprincipal in accordance with the prov isions of clause (a) of sub -\nsection (1) or are not supplied from the place of business of the job \nworker in accordance with the provisions of clause (b) of subsection \n(1) within a period of three years of their being sent out, it shall be \ndeemed that such capital goods had been supplied by the principal \nto the job worker on the day when the said capital goods were sent \nout. \n(5) Notwithstanding anything contained in sub -sections (1) and (2), \nany waste and scrap generated during the job work may be supplied \nby the job worker directly from his place of business on payment of \ntax, if such job worker is registered, or by the principal, if the \njobworker is not registered. \nExplanation. - For the purposes of job work, input includes \nintermediate goods arising from any treatment or process carried out \non the inputs by the principal or the job worker. \nPresumption as to documents in certain cases.-",
"footnote": "",
"is_definition": false,
"sort_order": 1260
},
{
"number": "144",
"title": "Section 144.Where any document-.",
"chapter": null,
"content": "(i) is produced by any person under this Act or any other law for the \ntime being in force; or \n(ii) has been seized from the custody or control of any person under \nthis Act or any other law for the time being in force; or \n(iii) has been received from any place outside India in the course of \nany proceedings under this Act or any other law for the time being in \nforce, \nand such document is tendered by the prosecution in evidence \nagainst him or any other person who is tried jointly with him, the \ncourt shall-- \n(a) unless the contrary is proved by such person, presume - \n(i) the truth of the contents of such document; \n(ii) that the signature and every other part of such document which \npurports to be in the handwriting of any particular person or which \nthe court may reasonably assume to have been signed by, or to be in \nthe handwriting of, any particular person, i s in that person's \nhandwriting, and in the case of a document executed or attested, \nthat it was executed or attested by the person by whom it purports \nto have been so executed or attested; \n(b) admit the document in evidence notwithstanding that it is not \nduly stamped, if such document is otherwise admissible in evidence. \nAdmissibility of micro films, facsimile copies of documents and \ncomputer printouts as documents and as evidence.-",
"footnote": "",
"is_definition": false,
"sort_order": 1270
},
{
"number": "145",
"title": "Section 145.(1). 1",
"chapter": null,
"content": "Notwithstanding anything contained in any other law for the \ntime being in force, - \n(a) a micro film of a document or the reproduction of the image or \nimages embodied in such micro film (whether enlarged or not); or \n(b) a facsimile copy of a document; or \n(c) a statement contained in a document and included in a printed \nmaterial produced by a computer, subject to such conditions as may \nbe prescribed; or \n(d) any information stored electronically in any device or media, \nincluding any hard copies made of such information, \nshall be deemed to be a document for the purposes of t his Act and \nthe rules made thereunder and shall be admissible in any \nproceedings thereunder, without further proof or production of the \noriginal, as evidence of any contents of the original or of any fact \nstated therein of which direct evidence would be admissible. \n(2) In any proceedings under this Act and or the rules made \nthereunder, where it is desired to give a statement in evidence by \nvirtue of this section, a certificate,- \n(a) identifying the document containing the statement and describing \nthe manner in which it was produced; \n(b) giving such particulars of any device involved in the production of \nthat document as may be appropriate for the purpose of showing \nthat the document was produced by a computer, shall be evidence \nof any matter stated in the ce rtificate and for the purposes of this \nsub-section it shall be sufficient for a matter to be stated to the best \nof the knowledge and belief of the person stating it. \nCommon Portal.- \n146.The Government may, on the recommendations of the Council, \nnotify the Common Goods and Services Tax Electronic Portal for \nfacilitating registration, payment of tax, furnishing of returns, \ncomputation and settlement of integrated tax, electronic way bill and \nfor carrying out such other functions and for such purposes as may \nbe prescribed. \nDeemed Exports.- \n147.The Government may, on the recommendations of the Council, \nnotify certain supplies of goods as \"deemed exports\", where goods \nsupplied do not leave India, and payment for such supplies is received \neither in Indian rupees or in convertible foreign exchange, if such \ngoods are manufactured in India. \nSpecial procedure for certain processes.- \n148.The Government may, on the recommendations of the Council, \nand subject to such conditions and safeguards as may be prescribed, \nnotify certain classes of registered persons, and the special \nprocedures to be followed by such persons including those with \nregard to registration, furnishing of return, payment of tax and \nadministration of such persons. \nGoods and services tax compliance rating.-",
"footnote": "",
"is_definition": false,
"sort_order": 1280
},
{
"number": "149",
"title": "Section 149.(1). 1",
"chapter": null,
"content": "Every registered person may be assigned a goods and services \ntax compliance rating score by the Government based on his record \nof compliance with the provisions of this Act. \n(2) The goods and services tax compliance rating score may be \ndetermined on the basis of such parameters as may be prescribed. \n(3) The goods and services tax compliance rating score may be \nupdated at periodic intervals and intimated to the registered person \nand also placed in the publi c domain in such manner as may be \nprescribed. \nObligation to furnish information return.-",
"footnote": "",
"is_definition": false,
"sort_order": 1290
},
{
"number": "150",
"title": "Section 150.(1). 1",
"chapter": null,
"content": "Any person, being- \n(a) a taxable person; or \n(b) a local authority or other public body or association; or \n(c) any authority of the State Government responsibl e for the \ncollection of value added tax or sales tax or State excise duty or an \nauthority of the Central Government responsible for the collection of \nexcise duty or customs duty; or \n(d) an income tax authority appointed under the provisions of the \nIncome-tax Act, 1961; or \n(e) a banking company within the meaning of clause (a) of section \n45A of the Reserve Bank of India Act, 1934; or \n(f) a State Electricity Board or an electricity distribution or \ntransmission licensee under the Electricity Act, 2003, or any other \nentity entrusted with such functions by the Central Government or \nthe State Government; or \n(g) the Registrar or Sub -Registrar appointed under section 6 of the \nRegistration Act, 1908; or \n(h) a Registrar within the meaning of the Companies Act, 2013; or \n(i) the registering authority empowered to register motor vehicles \nunder the Motor Vehicles Act, 1988; or \n(j) the Collector referred to in clause (c) of section 3 of the Right to \nFair Compensatio n and Transparency in Land Acquisition, \nRehabilitation and Resettlement Act, 2013; or \n(k) the recognised stock exchange referred to in clause (f) of section \n2 of the Securities Contracts (Regulation) Act, 1956; or \n(l) a depository referred to in clause (e) of sub-section (1) of section \n2 of the Depositories Act, 1996; or \n(m) an officer of the Reserve Bank of India as constituted under \nsection 3 of the Reserve Bank of India Act, 1934; or \n(n) the Goods and Services Tax Network, a company registered under \nthe Companies Act, 2013; or \n(o) a person to whom a Unique Identity Number has been granted \nunder subsection (9) of section 25;or \n(p) any other person as may be specified, on the recommendations \nof the Council, by the Government, \nwho is responsible for maintain ing record of registration or \nstatement of accounts or any periodic return or document containing \ndetails of payment of tax and other details of transaction of goods or \nservices or both or transactions related to a bank account or \nconsumption of electricit y or transaction of purchase, sale or \nexchange of goods or property or right or interest in a property under \nany law for the time being in force, shall furnish an information return \nof the same in respect of such periods, within such time, in such form \nand manner and to such authority or agency as may be prescribed. \n(2) Where the Commissioner, or an officer authorised by him in this \nbehalf, considers that the information furnished in the information \nreturn is defective, he may intimate the defect to the person who has \nfurnished such information return and give him an opportunity of \nrectifying the defect within a period of thirty days from the date of \nsuch intimation or within such further period which, on an application \nmade in this behalf, the said authority may allow and if the defect is \nnot rectified within the said period of thirty days or, the further \nperiod so allowed, then, notwithstanding anything contained in any \nother provisions of this Act, such information return shall be treated \nas not furnished and the provisions of this Act shall apply. \n(3) Where a person who is required to furnish information return has \nnot furnished the same within the time specified in sub-section (1) or \nsub-section (2), the said authority may serve upon him a notice \nrequiring furnishing of such information return within a period not \nexceeding ninety days from the date of service of the notice and such \nperson shall furnish the information return. \nPower to collect statistics.-",
"footnote": "",
"is_definition": false,
"sort_order": 1300
},
{
"number": "151",
"title": "Section 151.(1). 1",
"chapter": null,
"content": "The Commissioner may, if he considers that it is necessary so \nto do, by notification, direct that statistics may be collected relating \nto any matter dealt with by or in connection with this Act. \n(2) Upon such notification being issued, the Commissioner, or any \nperson authorised by him in this behalf, may call upon the concerned \npersons to furnish such information or returns, in such form and \nmanner as may be prescribed, relating to any matter in respect of \nwhich statistics is to be collected.",
"footnote": "",
"is_definition": false,
"sort_order": 1310
},
{
"number": "152",
"title": "Section 152. Bar on disclosure of information..",
"chapter": null,
"content": "- (1) No information of any individual \nreturn or part thereof with respect to any matter given for the \npurposes of section 150 or section 151 shall, without the previous \nconsent in writing of the concerned person or his authorised \nrepresentative, be published in such manner so a s to enable such \nparticulars to be identified as referring to a particular person and no \nsuch information shall be used for the purpose of any proceedings \nunder this Act. \n(2) Except for the purposes of prosecution under this Act or any other \nAct for the time being in force, no person who is not engaged in the \ncollection of statistics under this Act or compilation or \ncomputerisation thereof for the purposes of this Act, shall be \npermitted to see or have access to any information or any individual \nreturn referred to in section 151. \n(3) Nothing in this section shall apply to the publication of any \ninformation relating to a class of taxable persons or class of \ntransactions, if in the opinion of the Commissioner, it is desirable in \nthe public interest to publish such information. \nTaking assistance from an expert.- \n153.Any officer not below the rank of Assistant Commissioner may, \nhaving regard to the nature and complexity of the case and the \ninterest of revenue, take assistance of any expert at any stage of \nscrutiny, inquiry, investigation or any other proceedings before him. \nPower to take samples.- \n154.The Commissioner or an officer authorised by him may take \nsamples of goods from the possession of any taxable person, where \nhe considers it necessary, and provide a receipt for any samples so \ntaken. \nBurden of Proof.- \n155.Where any person claims that he is eligible for input tax credit \nunder this Act, the burden of proving such claim shall lie on such \nperson. \nPersons deemed to be public servants.- \n156.All persons discharging functions under this Act shall be deemed \nto be public servants within the meaning of section 21 of the Indian \nPenal Code. \nProtection of action taken under this Act.-",
"footnote": "",
"is_definition": false,
"sort_order": 1320
},
{
"number": "157",
"title": "Section 157.(1). 1",
"chapter": null,
"content": "No suit, prosecution or other legal proceedings shall lie \nagainst the President, State President, Members, officers or other \nemployees of the Appellate Tribunal or any other person authorised \nby the said Appellate Tribunal for anything which is in good faith done \nor intended to be done under this Act or the rules made thereunder. \n(2) No suit, prosecution or other legal proceedings shall lie against \nany officer appointed or authorised under this Act for anything which \nis done or intended to be done in good faith under this Act or the \nrules made thereunder. \nDisclosure of information by a public servant.-",
"footnote": "",
"is_definition": false,
"sort_order": 1330
},
{
"number": "158",
"title": "Section 158.(1). 1",
"chapter": null,
"content": "All particulars contained in any statement made, return \nfurnished or accounts or documents produced in accordance with \nthis Act, or in any record of evidence given in the course of any \nproceedings under this Act (other than proceedings before a criminal \ncourt), or in any record of any proceedings under this Act shall, save \nas provided in subsection (3), not be disclosed. \n(2) Notwithstanding anything contained in the Indian Evidence Act, \n1872, no court shall, save as otherwise provided in subsection (3), \nrequire any officer appointed or authorised under this Act to produce \nbefore it or to give evidence before it in respect of particulars \nreferred to in subsection (1). \n(3) Nothing contained in this section shall apply to the disclosure of,- \n(a) any particulars in respect of any statement, return, accounts, \ndocuments, evidence, affidavit or deposition, for the purpose of any \nprosecution under the Indian Penal Code or the Prevention of \nCorruption Act, 1988, or any other law for the time being in force; or \n(b) any particulars to the Central Government or the State \nGovernment or to any person acting in the implementation of this \nAct, for the purposes of carrying out the objects of this Act; or \n(c) any particulars when such disclosure is occasioned by the lawful \nexercise under this Act of any process for the service of any notice or \nrecovery of any demand; or \n(d) any particulars to a civil court in any suit or proceedings, to which \nthe Government or any authorit y under this Act is a party, which \nrelates to any matter arising out of any proceedings under this Act or \nunder any other law for the time being in force authorising any such \nauthority to exercise any powers thereunder; or \n(e) any particulars to any office r appointed for the purpose of audit \nof tax receipts or refunds of the tax imposed by this Act; or \n(f) any particulars where such particulars are relevant for the \npurposes of any inquiry into the conduct of any officer appointed or \nauthorised under this Act, to any person or persons appointed as an \ninquiry officer under any law for the time being in force; or \n(g) any such particulars to an officer of the Central Government or of \nany State Government, as may be necessary for the purpose of \nenabling that Government to levy or realise any tax or duty; or \n(h) any particulars when such disclosure is occasioned by the lawful \nexercise by a public servant or any other statutory authority, of his or \nits powers under any law for the time being in force; or \n(i) any particulars relevant to any inquiry into a charge of misconduct \nin connection with any proceedings under this Act against a practising \nadvocate, a tax practitioner, a practising cost accountant, a practising \nchartered accountant, a practising company secretar y to the \nauthority empowered to take disciplinary action against the \nmembers practising the profession of a legal practitioner, a cost \naccountant, a chartered accountant or a company secretary, as the \ncase may be; or \n(j) any particulars to any agency appoi nted for the purposes of data \nentry on any automated system or for the purpose of operating, \nupgrading or maintaining any automated system where such agency \nis contractually bound not to use or disclose such particulars except \nfor the aforesaid purposes; or \n(k) any such particulars to an officer of the Government as may be \nnecessary for the purposes of any other law for the time being in \nforce; and \n(l) any information relating to any class of taxable persons or class of \ntransactions for publication, if, in the opinion of the Commissioner, it \nis desirable in the public interest, to publish such information. \nPublication of information in respect of persons in certain cases.-",
"footnote": "",
"is_definition": false,
"sort_order": 1340
},
{
"number": "159",
"title": "Section 159.(1). 1",
"chapter": null,
"content": "If the Commissioner, or any other officer authorised by him \nin this behalf, is of the opinion that it is necessary or expedient in the \npublic interest to publish the name of any person and any other \nparticulars relating to any proceedings or prosecution under this Act \nin respect of such person, it may cause to be published such nam e \nand particulars in such manner as it thinks fit. \n(2) No publication under this section shall be made in relation to any \npenalty imposed under this Act until the time for presenting an \nappeal to the Appellate Authority under section 107 has expired \nwithout an appeal having been presented or the appeal, if presented, \nhas been disposed of. \nExplanation. - In the case of firm, company or other association of \npersons, the names of the partners of the firm, directors, managing \nagents, secretaries and treasurers or managers of the company, or \nthe members of the association, as the case may be, may also be \npublished if, in the opinion of the Commissioner, or any other officer \nauthorised by him in this behalf, circumstances of the case justify it. \nAssessment proceedings, etc. not to be invalid on certain grounds .-",
"footnote": "",
"is_definition": false,
"sort_order": 1350
},
{
"number": "160",
"title": "Section 160.(1). 1",
"chapter": null,
"content": "No assessment, re -assessment, adjudication, review, \nrevision, appeal, rectification, notice, summons or other proceedings \ndone, accepted, made, issued, initiated, or purported to have been \ndone, accepted, made, issued, initiated in pursuance of any of the \nprovisions of this Act shall be invalid or deemed to be invalid merely \nby reason of any mistake, defect or omission therein, if such \nassessment, re -assessment, adjudication, review, revision, appeal , \nrectification, notice, summons or other proceedings are in substance \nand effect in conformity with or according to the intents, purposes \nand requirements of this Act or any existing law. \n(2) The service of any notice, order or communication shall not be \ncalled in question, if the notice, order or communication, as the case \nmay be, has already been acted upon by the person to whom it is \nissued or where such service has not been called in question at or in \nthe earlier proceedings commenced, continued or finalised pursuant \nto such notice, order or communication. \nRectification of errors apparent on the face of record.- \n161.Without prejudice to the provisions of section 160, and \nnotwithstanding anything contained in any other provisions of this \nAct, any authority, who has passed or issued any decision or order or \nnotice or certificate or any other document, may rectify any error \nwhich is apparent on the face of record in such decision or order or \nnotice or certificate or any other document, either on its own motion \nor where such error is brought to its notice by any officer appointed \nunder this Act or an officer appointed under the Central Goods and \nServices Tax Act or by the affected person within a period of three \nmonths from the date of issue of such decision or order or notice or \ncertificate or any other document, as the case may be: \nProvided that no such rectification shall be done after a period of six \nmonths from the date of issue of such decision or order or notice or \ncertificate or any other document: \nProvided further that the said period of six months shall not apply in \nsuch cases where the rectification is purely in the nature of correction \nof a clerical or arithmetical error, arising from any accidental slip or \nomission: \nProvided also that where such r ectification adversely affects any \nperson, the principles of natural justice shall be followed by the \nauthority carrying out such rectification. \nBar on jurisdiction of civil courts.- \n162.Save as provided in sections 117 and 118, no civil court shall have \njurisdiction to deal with or decide any question arising from or \nrelating to anything done or purported to be done under this Act. \nLevy of fee.- \n163.Wherever a copy of any order or document i s to be provided to \nany person on an application made by him for that purpose, there \nshall be paid such fee as may be prescribed. \nPower of Government to make rules.-",
"footnote": "",
"is_definition": false,
"sort_order": 1360
},
{
"number": "164",
"title": "Section 164.(1). 1",
"chapter": null,
"content": "The Government may, on the recommendations of the \nCouncil, by notification, make rules for carrying out the provisions of \nthis Act. \n(2) Without prejudice to the generality of the provisions of sub -\nsection (1), the Government may make rules for all or any of the \nmatters which by this Act are required to be, or may be, prescribed \nor in respect of which provisions are to be or may be made by rules. \n(3) The power to make rules conferred by this section shall include \nthe power to give retrospective effect to the rules or any of them \nfrom a date not earlier than the date on which the provisio ns of this \nAct come into force. \n(4) Any rules made under sub -section (1) or sub -section (2) may \nprovide that a contravention thereof shall be liable to a penalty not \nexceeding ten thousand rupees. \nPower to make regulations.- \n165.The Government may, by not ification, make regulations \nconsistent with this Act and the rules made thereunder to carry out \nthe provisions of this Act. \nLaying of rules, regulations and notifications.- \n166.Every rule made by the Government, every regulation made by \nthe Government and every notification issued by the Government \nunder this Act, shall be laid, as soon as may be after it is made or \nissued, before the State Legislature, while it is in session, for a total \nperiod of thirty days which may be comprised in one session or in two \nor more successive sessions, and if, before the expiry of the session \nimmediately following the session or the successive sessions \naforesaid, the State Legislature agrees in making any modification in \nthe rule or regulation or in the notification, as the case may be, or the \nState Legislature agrees that the rule or regulation or the notification \nshould not be made, the rule or regulation or notification, as the case \nmay be, shall thereafter have effect only in such modified form or be \nof no effect, as the case may be; so, however, that any such \nmodification or annulment shall be without prejudice to the validity \nof anything previously done under that rule or regulation or \nnotification, as the case may be. \nDelegation of powers.- \n167.The Commissioner may, b y notification, direct that subject to \nsuch conditions, if any, as may be specified in the notification, any \npower exercisable by any authority or officer under this Act may be \nexercisable also by another authority or officer as may be specified in \nsuch notification. \nPower to issue instructions or directions.- \n168.The Commissioner may, if he considers it necessary or expedient \nso to do for the purpose of uniformity in the implementation of this \nAct, issue such orders, instructions or directions to the Stat e tax \nofficers as it may deem fit, and thereupon all such officers and all \nother persons employed in the implementation of this Act shall \nobserve and follow such orders, instructions or directions. \nService of notice in certain circumstances.-",
"footnote": "",
"is_definition": false,
"sort_order": 1370
},
{
"number": "169",
"title": "Section 169.(1). 1",
"chapter": null,
"content": "Any decision, order, summons, notice or other \ncommunication under this Act or the rules made thereunder shall be \nserved by any one of the following methods, namely:-- \n(a) by giving or tendering it directly or by a messenger including a \ncourier to the addressee or the taxable person or to his manager or \nauthorised representative or an advocate or a tax practitioner \nholding authority to appear in the proceedings on behalf of the \ntaxable person or to a person regularly employed by him in \nconnection with the busine ss, or to any adult member of family \nresiding with the taxable person; or \n(b) by registered post or speed post or courier with \nacknowledgement due, to the person for whom it is intended or his \nauthorised representative, if any, at his last known place of b usiness \nor residence; or \n(c) by sending a communication to his email address provided at the \ntime of registration or as amended from time to time; or \n(d) by making it available on the common portal; or \n(e) by publication in a newspaper circulating in the l ocality in which \nthe taxable person or the person to whom it is issued is last known to \nhave resided, carried on business or personally worked for gain; or \n(f) if none of the modes aforesaid is practicable, by affixing it in some \nconspicuous place at his l ast known place of business or residence \nand if such mode is not practicable for any reason, then by affixing a \ncopy thereof on the notice board of the office of the concerned \nofficer or authority who or which passed such decision or order or \nissued such summons or notice. \n(2) Every decision, order, summons, notice or any communication \nshall be deemed to have been served on the date on which it is \ntendered or published or a copy thereof is affixed in the manner \nprovided in subsection (1). \n(3) When such deci sion, order, summons, notice or any \ncommunication is sent by registered post or speed post, it shall be \ndeemed to have been received by the addressee at the expiry of the \nperiod normally taken by such post in transit unless the contrary is \nproved. \nRounding off of tax etc.- \n170.The amount of tax, interest, penalty, fine or any other sum \npayable, and the amount of refund or any other sum due, under the \nprovisions of this Act shall be rounded off to the nearest rupee and, \nfor this purpose, where such amount contains a part of a rupee \nconsisting of paise, then, if such part is fifty paise or more, it shall be \nincreased to one rupee and if such part is less than fifty paise it shall \nbe ignored. \nAnti-profiteering Measure.-",
"footnote": "",
"is_definition": false,
"sort_order": 1380
},
{
"number": "171",
"title": "Section 171.(1). 1",
"chapter": null,
"content": "Any reduction in rate of tax on any supply of goods or services \nor the benefit of input tax credit shall be passed on to the recipient \nby way of commensurate reduction in prices. \n(2) The Central Government may, on recommendations of the \nCouncil, by notification, constitute an Authority, or empower an \nexisting Au thority constituted under any law for the time being in \nforce, to examine whether input tax credits availed by any registered \nperson or the reduction in the tax rate have actually resulted in a \ncommensurate reduction in the price of the goods or services or both \nsupplied by him. \n(3) The Authority referred to in sub -section (2) shall exercise such \npowers and discharge such functions as may be prescribed. \nRemoval of difficulties.-",
"footnote": "",
"is_definition": false,
"sort_order": 1390
},
{
"number": "172",
"title": "Section 172.(1). 1",
"chapter": null,
"content": "If any difficulty arises in giving effect to any provisions of this \nAct, the Government may, on the recommendations of the Council, \nby a general or a special order published in the Official Gazette, make \nsuch provisions not inconsistent with the provisions of this Act or the \nrules or regulations made thereunder, as may be ne cessary or \nexpedient for the purpose of removing the said difficulty: \nProvided that no such order shall be made after the expiry of a period \nof three years from the date of commencement of this Act. \n(2) Every order made under this section shall be laid, as soon as may \nbe, after it is made, before the State Legislature. \nAmendment of certain Acts.-",
"footnote": "",
"is_definition": false,
"sort_order": 1400
},
{
"number": "173",
"title": "Section 173.(1). 1",
"chapter": null,
"content": "Save as otherwise provided in this Act, on and from the date \nof commencement of this Act,- \n(i) in the Assam Municipal Act, 2007, in section 12 9, in \nsub-section (1), clauses (f)shall be omitted; \n(2) Save as otherwise provided in this Act, on and from the date of \ncommencement of this Act, the provisions, under any State law, \nauthorizing levy and collection of taxes by a Municipality or a District \nCouncil or a Regional Council or any other authority shall stand \nannulled or rescinded or modified, as the case may be, to the extent \nsuch taxes are the subject matter of Entry 52 relating to levy of entry \ntax/octroi, Entry 54 relating to levy of tax on sa le or purchase of \ngoods, Entry 55 relating to levy of tax on advertisements and Entry \n62 relating to levy of tax on luxuries, including entertainments, \namusements, betting and gambling, of the State List of the Seventh \nSchedule of the Constitution, as amen ded by the Constitution (One \nHundred and First Amendment) Act,2016. \nRepeal and saving.-",
"footnote": "",
"is_definition": false,
"sort_order": 1410
},
{
"number": "174",
"title": "Section 174.(1). 1",
"chapter": null,
"content": "Save as otherwise provided in this Act, on and from the date \r\nof commencement of this Act, \r\n(i) the Assam Goods Tax Act, 2005, except in respect of \r\ngoods included in the Entry 54 of the State List of the Seventh \r\nSchedule to the Constitution, \r\n(ii) the Assam Entry Tax Act, 2010,(hereafter referred to \r\nas the repealed Acts) are hereby repealed. \r\n(2) The repeal of the said Acts and the amendment of the Acts \r\nspecified in section 173 (hereafter referred to as \"such \r\namendment\" or \"amended Act\", as the case may be) to the extent \r\nmentioned in sub-section (1) or section 173 shall not- \r\n(a) revive anything not in force or existing at the time of such \r\namendment or repeal; or \r\n(b) affect the previous operation of the amended Acts or repealed \r\nActs and orders or anything duly done or suffered thereunder; or \r\n(c) affect any right, privilege, obligation, or liability acquired, accrued \r\nor incurred under the amended Acts or repealed Acts or orders under \r\nsuch repealed or amended Acts: \r\nProvided that any tax exemption granted as an incentive against \r\ninvestment through a notification shall not continue as privilege if the \r\nsaid notification is rescinded on or after the appointed day; or \r\n(d) affect any tax, surcharge, penalty, fine, interest as are due or may \r\nbecome due or any forfeiture or punishment incurred or inflicted in \r\nrespect of any offence or violation committed against the provisions \r\nof the amended Acts or repealed Acts; or \r\n(e) affect any investigation, inquiry, verification (including scrutiny \r\nand audit), assessment proceedings, adjudication and any other legal \r\nproceedings or recovery of arrears or remedy in respect of any such \r\ntax, surcharge, penalty, fine, inter est, right, privilege, obligation, \r\nliability, forfeiture or punishment, as aforesaid, and any such \r\ninvestigation, inquiry, verification (including scrutiny and audit), \r\nassessment proceedings, adjudication and other legal proceedings or \r\nrecovery of arrears or remedy may be instituted, continued or \r\nenforced, and any such tax, surcharge, penalty, fine, interest, \r\nforfeiture or punishment may be levied or imposed as if these Acts \r\nhad not been so amended or repealed; or \r\n(f) affect any proceedings including that r elating to an appeal, \r\nrevision, review or reference, instituted before, on or after the \r\nappointed day under the said amended Acts or repealed Acts and \r\nsuch proceedings shall be continued under the said amended Acts or \r\nrepealed Acts as if this Act had not come into force and the said Acts \r\nhad not been amended or repealed. \r\n(3) The mention of the particular matters referred to in section 173 \r\nand subsection (1) of this section shall not be held to prejudice or \r\naffect the general application of the Arunachal Pra desh \r\nInterpretation and General Clauses Act, 1982 with regard to the \r\neffect of repeal. \r\nSchedule - I \r\n[See section 7] \r\nActivities to be treated as Supply even if made without Consideration \r\n1.Permanent transfer or disposal of business assets where input tax \r\ncredit has been availed on such assets. \r\n2.Supply of goods or services or both between related persons or \r\nbetween distinct persons as specified in section 25, when made in \r\nthe course or furtherance of business: \r\nProvided that gifts not exceeding fifty thousand rupees in value in a \r\nfinancial year by an employer to an employee shall not be treated as \r\nsupply of goods or services or both.",
"footnote": "",
"is_definition": false,
"sort_order": 1420
}
],
"metadata": {
"Act ID": "201728",
"Act Number": "XXVIII of 2017",
"Enactment Date": "2017-05-24",
"Act Year": "2017",
"Short Title": "THE ASSAM GOODS AND SERVICES TAX ACT, 2017",
"Department": "Legislative Department, Government of Assam",
"Type": "STATE",
"Location": "Assam"
},
"updated_at": "2026-09-29 21:52:02"
}