THE DELHI GOODS AND SERVICES TAX ACT, 2017

{
    "id": 4234,
    "slug": "delhi-goods-and-services-tax-act-2017",
    "title": "THE DELHI GOODS AND SERVICES TAX ACT, 2017",
    "short_title": "THE DELHI GOODS AND SERVICES TAX ACT, 2017",
    "act_number": "03 of 2017",
    "act_year": 2017,
    "act_type": "STATE",
    "location": "Delhi",
    "law_status": "valid",
    "enactment_date": "2017-06-08",
    "description": "THE DELHI GOODS AND SERVICES TAX ACT, 2017",
    "preamble": "",
    "section_label": "Section",
    "sections": [
        {
            "number": "1",
            "title": "An ACT",
            "chapter": null,
            "content": "“THE DELHI GOODS AND SERVICES TAX ACT, 2017 \n(DELHI ACT 03 OF 2017) \n \n(As passed by the Legislative Assembly of the National Capital Territory of Delhi on \nthe 31st May, 2017) \n                                                                                        [8th June, 2017] \n \n  \n An Act to make a provision for levy and collection of tax on intra-State supply of \ngoods or services or both by the National Capital Territory of Delhi and the \nmatters connected therewith or incidental thereto \n \n  \n BE it enacted by Legislative Assembly of Delhi in the Sixty-eighth Year of the \nRepublic of India as follows:-",
            "footnote": "",
            "is_definition": false,
            "sort_order": 0
        },
        {
            "number": "2",
            "title": "CHAPTER I - PRELIMINARY",
            "chapter": "CHAPTER I",
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 10
        },
        {
            "number": "1",
            "title": "Section 1. Short title, extent and commencement",
            "chapter": null,
            "content": "(1) This Act may be called the Delhi Goods and Services Tax Act, 2017. \n \n Short title, \nextent and \ncommencem\nent. \n  (2) It extends to the whole of the National Capital Territory of Delhi.    \n (3) It shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint: \n \n  \n| Printed using casemine.com by licensee : Yadu Krishna K G\n\n \n Provided that different dates may be appointed for different provisions of this Act and any \nreference in any such provision to the commencement of this Act shall be construed as a \nreference to the coming into force of that provision",
            "footnote": "",
            "is_definition": false,
            "sort_order": 20
        },
        {
            "number": "2",
            "title": "Section 2. Definitions",
            "chapter": null,
            "content": "In this Act, unless the context otherwise requires,–– \n \n Definitions. \n \n4 of 1882. (1) “actionable claim” shall have the same meaning as assigned to it in section 3 of the Transfer of Property Act, 1882;  \n  \n (2) “address of delivery” means the address of the recipient of goods or services or both indicated on the tax invoice issued by a registered person for delivery of such goods or services or both;  \n  \n \n \n \n(3) “address on record” means the address of the recipient as available in the records of the supplier; \n  \n (4) “adjudicating authority” means any authority, appointed or authorised to pass any order or decision under this Act, but does not include the Commissioner, Revisional Authority, the Authority for Advance Ruling, the Appellate Authority for Advance Ruling,  the Appellate Authority and the Appellate Tribunal; \n \n  \n \n \n \n(5) “agent” means a person, including a factor, broker, commission agent, arhatia, del credere agent, an auctioneer or any other mercantile agent, by whatever name called, who carries on the business of supply or receipt of goods or services or both on behalf of another;  \n  \n (6) “aggregate turnover” means the aggregate value of all taxable supplies (excluding the value of inward supplies on which tax is payable by a person on reverse charge basis), exempt supplies, exports of goods or services or both and inter-State supplies of persons having the same Permanent Account Number, to be computed on all India basis but excludes central tax, State tax, Union territory tax, integrated tax and cess; \n \n  \n \n \n \n \n(7) “agriculturist” means an individual or a Hindu Undivided Family who 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 under personal supervision \nor the personal supervision of any member of the family;   \n  \n (8) “Appellate Authority” means an authority appointed or authorised to hear appeals as referred to in section 107;  \n  \n \n (9) \"Appellate Tribunal\" means the Goods and Services Tax Appellate Tribunal referred   \n| Printed using casemine.com by licensee : Yadu Krishna K G\n\n \n \n to in section 109; \n (10) “appointed day” means the date on which the provisions of this Act shall come into force; \n \n  \n (11) “assessment” means determination of tax liability under this Act and includes self-assessment, re-assessment, provisional assessment, summary assessment and best judgement assessment; \n \n  \n \n43 of 1961. (12) \"associated enterprises\" shall have the same meaning as assigned to it in section 92A of the Income-tax Act, 1961; \n \n  \n \n \n \n \n \n \n \n \n(13) “audit” means the examination of records, returns and other documents maintained or furnished by the registered person under this Act or the rules made thereunder or under any other law for the time being in force to verify the correctness of turnover declared, taxes paid, refund claimed and input tax credit availed, and to assess his compliance with the provisions of this Act or the rules made thereunder; \n \n  \n (14) “authorised bank” shall mean a bank or a branch of a bank authorised by the Central Government to collect the tax or any other amount payable under this Act; \n \n  \n (15) “authorised representative” means the representative as referred to   under section 116; \n  \n \n54 of 1963. (16) “Board” means the Central Board of Excise and Customs constituted     under the Central Boards of Revenue Act, 1963; \n \n  \n (17) “business” includes–– \n \n  \n (a) any trade, commerce, manufacture, profession, vocation, adventure, wager or any \nother similar activity, whether or not it is for a pecuniary benefit; \n \n  \n (b) any activity or transaction in connection with or incidental or ancillary to sub-clause \n(a); \n \n  \n (c) any activity or transaction in the nature of sub-clause (a), whether or not there is \nvolume, frequency, continuity or regularity of such transaction; \n \n  \n (d) supply or acquisition of goods including capital goods and services in connection \nwith commencement or closure of business;  \n \n  \n (e) provision by a club, association, society, or any such body (for a subscription or any \nother consideration) of the facilities or benefits to its members;  \n \n  \n (f) admission, for a consideration, of persons to any premises;  \n \n  \n (g) services supplied by a person as the holder of an office which has been accepted by \nhim in the course or furtherance of his trade, profession or vocation;  \n \n  \n (h) services provided by a race club by way of totalisator or a licence to book maker in   \n| Printed using casemine.com by licensee : Yadu Krishna K G\n\n \nsuch club; and \n \n (i) any activity or transaction undertaken by the Central Government, a State Government or \nany local authority in which they are engaged as public authorities; \n \n  \n (18) “business vertical” means a distinguishable component of an enterprise that is engaged in the supply of individual goods or services or a group of related goods or services which is subject to risks and returns that are different from those of the other business verticals. \n \n  \n Explanation.––For the purposes of this clause, factors that should be considered    in \ndetermining whether  goods or services are related include–– \n \n  \n (a) the nature of the goods or services;  \n \n  \n (b) the nature of the production processes;  \n \n  \n (c) the type or class of customers for the goods or services; \n \n  \n (d) the methods used to distribute the goods or supply of services; and  \n \n  \n (e) the nature of regulatory environment (wherever applicable), including banking, \ninsurance or public utilities; \n \n  \n (19) “capital goods” means goods, the value of which is capitalised in the books of account of the person claiming the input tax credit and which are used or intended to be used in the course or furtherance of business;  \n \n  \n (20) “casual taxable person” means a person who occasionally undertakes transactions involving supply of goods or services or both in the course or furtherance of business, whether as principal, agent or in any other capacity, in the taxable territory where he has no fixed place of business; \n \n  \n (21) “central tax” means the central goods and services tax levied under section 9 of the Central Goods and Services Tax Act;  \n \n  \n (22) “cess” shall have the same meaning as assigned to it in the Goods and Services Tax (Compensation to States) Act; \n  \n \n \n \n38 of 1949. \n(23) “chartered accountant” means a chartered accountant as defined in clause (b) of sub-section (1) of section 2 of the Chartered Accountants Act, 1949;  \n \n  \n (24) “Commissioner” means the Commissioner of State tax appointed under section 3 and includes the Principal Commissioner or Chief Commissioner of State tax appointed under Section 3; \n  \n (25) “Commissioner in the Board” means the Commissioner referred to in section 168 of the Central Goods and Services Tax Act; \n \n  \n (26) “common portal” means the common goods and services tax electronic portal referred to in section 146;  \n \n  \n| Printed using casemine.com by licensee : Yadu Krishna K G\n\n \n (27) “common working days” shall mean such days in succession which are not declared as gazetted holidays by the Central Government or the Government of National Capital Territory of Delhi; \n  \n \n \n56 of 1980. \n(28) \"company secretary\" means a company secretary as defined in clause (c) of sub-section (1) of section 2 of the Company Secretaries Act, 1980;  \n \n  \n (29) “competent authority” means such authority as may be notified by the Government; \n \n  \n (30) “composite supply” means a supply made by a taxable person to a recipient consisting of two or more taxable supplies of goods or services or both, or any combination thereof, which are naturally bundled and supplied in conjunction with each other in the ordinary course of business, one of which is a principal supply;   \n \n  \n Illustration: Where goods are packed and transported with insurance, the supply of goods, \npacking materials, transport and insurance is a composite supply and supply of goods is a \nprincipal supply. \n  \n (31) “consideration” in relation to the supply of goods or services or both includes–– \n \n  \n (a) any payment made or to be made, whether in money or otherwise, in respect of, in \nresponse to, or for the inducement of, the supply of goods or services or both, whether by \nthe recipient or by any other person but shall not include any subsidy given by the Central \nGovernment or a State Government; \n \n  \n  (b) the monetary value of any act or forbearance, in respect of, in response to, or for the \ninducement of, the supply of goods or services or both, whether by the recipient or by any \nother person but shall not include any subsidy given by the Central Government or a State \nGovernment:  \n \n  \n Provided that a deposit given in respect of the supply of goods or services or both shall \nnot be considered as payment made for such supply unless the supplier applies such deposit \nas consideration for the said supply;  \n \n  \n (32) “continuous supply of goods” means a supply of goods which is provided, or agreed to be provided, continuously or on recurrent basis, under a contract, whether or not by means of a wire, cable, pipeline or other conduit, and for which the supplier invoices the recipient on a regular or periodic basis and includes supply of such goods as the Government may, subject to such conditions, as it may, by notification, specify; \n \n  \n (33) “continuous supply of services” means a supply of services which is provided, or agreed to be provided, continuously or on recurrent basis, under a contract, for a period exceeding three months with periodic payment obligations and includes supply of such services as the Government may, subject to such conditions, as it may, by notification, specify; \n \n  \n (34) “conveyance” includes a vessel, an aircraft and a vehicle; \n \n  \n \n \n \n(35) “cost accountant” means a cost accountant as defined in clause (c) of sub-section (1) of section 2 of the Cost and Works Accountants Act, 1959;  \n  \n| Printed using casemine.com by licensee : Yadu Krishna K G\n\n \n23 of 1959.  \n (36) “Council” means the Goods and Services Tax Council established under article 279A of the Constitution; \n \n  \n (37) “credit note” means a document issued by a registered person under sub-section (1) of section 34; \n \n  \n (38) “debit note” means a document issued by a registered person under sub-section (3) of section 34; \n \n  \n (39) “deemed exports” means such supplies of goods as may be notified under section 147; \n \n  \n (40) “designated authority” means such authority as may be notified by the Commissioner; \n \n  \n \n \n21 of 2000. \n(41) “document” includes written or printed record of any sort and electronic record as defined in clause (t) of section 2 of the Information Technology Act, 2000;  \n  \n (42) “drawback” in relation to any goods manufactured in India and exported, means the rebate of duty, tax or cess chargeable on any imported inputs or on any domestic inputs or input services used in the manufacture of such goods; \n \n  \n (43) “electronic cash ledger” means the electronic cash ledger referred to in sub-section (1) of section 49;  \n \n  \n (44) “electronic commerce” means the supply of goods or services or both, including digital products over digital or electronic network;  \n \n  \n (45) “electronic commerce operator” means any person who owns, operates or manages digital or electronic facility or platform for electronic commerce; \n \n  \n (46) “electronic credit ledger” means the electronic credit ledger referred to in sub-section (2) of section 49; \n \n  \n (47) “exempt supply” means supply of any goods or services or both which attracts nil rate of tax or which may be wholly exempt from tax under section 11, or under section 6 of the Integrated Goods and Services Tax Act, and includes non-taxable supply; \n \n  \n (48) “existing law” means any law, notification, order, rule or regulation relating to levy and collection of duty or tax on goods or services or both passed or made before the commencement of this Act by the Legislature or any Authority or person having the power to make such law, notification, order, rule or regulation; \n  \n (49)  “family” means,— (i) the spouse and children of the person, and (ii) the parents, grand-parents, brothers and sisters of the person if they are wholly or mainly dependent on the said person; \n   \n (50) “fixed establishment” means a place (other than the registered place of business)   \n| Printed using casemine.com by licensee : Yadu Krishna K G\n\n \nwhich is characterised by a sufficient degree of permanence and suitable structure in terms of human and technical resources to supply services, or to receive and use services for its own needs; \n (51) “Fund” means the Consumer Welfare Fund established under section 57; \n \n  \n (52) “goods’’ means every kind of movable property other than money and securities but includes actionable claim, growing crops, grass and things attached to or forming part of the land which are agreed to be severed before supply or under a contract of supply; \n \n  \n (53) “Government” means the Lieutenant Governor of National Capital Territory of Delhi appointed under article 239 and designated as such under article 239AA of the Constitution; \n  \n (54) “Goods and Services Tax (Compensation to States) Act” means the Goods and Services Tax (Compensation to States) Act, 2017;  \n \n  \n (55) “goods and services tax practitioner\" means any person who has been approved under section 48 to act as such practitioner; \n \n  \n80 of 1976 (56) \"India\" means the territory of India as referred to in article 1 of the Constitution, its territorial waters, seabed and sub-soil underlying such waters, continental shelf, exclusive economic zone or any other maritime zone as referred to in the Territorial Waters, Continental Shelf, Exclusive Economic Zone and other Maritime Zones Act, 1976, and the air space above its territory and territorial waters; \n \n  \n (57) “Integrated Goods and Services Tax Act” means the Integrated Goods and Services Tax Act, 2017; \n \n  \n (58) “integrated tax” means the integrated goods and services tax levied under the Integrated Goods and Services Tax Act; \n \n  \n (59) “input” means any goods other than capital goods used or intended to be used by a supplier in the course or furtherance of business;  \n \n  \n (60) “input service” means any service used or intended to be used by a supplier in the course or furtherance of business;  \n \n  \n (61) “Input Service Distributor” means an office of the supplier of goods or services or both which receives tax invoices issued under section 31 towards the receipt of input services and issues a prescribed document for the purposes of distributing the credit of central tax, State tax, integrated tax or Union territory tax paid on the said services to a supplier of taxable goods or services or both having the same Permanent Account Number as that of the said office; \n \n  \n (62) “input tax” in relation to a registered person, means the central tax, State tax, integrated tax or Union territory tax charged on any supply 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 sub-sections (3) and (4) of section 9;  \n(c) the tax payable under the provisions of sub-sections (3) and (4) of section 5 of the \n  \n| Printed using casemine.com by licensee : Yadu Krishna K G\n\n \nIntegrated Goods and Services Tax Act; or \n(d) the tax payable under the provisions of sub-sections (3) and (4) of section 9 of the \nCentral Goods and Services Tax Act, \n  \nbut does not include the tax paid under the composition levy; \n \n (63) “input tax credit” means the credit of input tax; \n \n  \n (64) “intra-State supply of goods” shall have the same meaning as assigned to it in section 8 of the Integrated Goods and Services Tax Act;  \n  \n (65) “intra-State supply of services” shall have the same meaning as assigned to it in section 8 of the Integrated Goods and Services Tax Act; \n \n  \n (66) “invoice” or “tax invoice” means the tax invoice referred to in section 31; \n \n  \n \n \n \n \n \n(67) “inward supply” in relation to a person, shall mean receipt of goods or services or both whether by purchase, acquisition or any other means, with or without consideration; \n \n  \n (68) “job work” means any treatment or process undertaken by a person on goods belonging to another registered person and the expression “job worker” shall be construed accordingly; \n \n  \n \n (69) “local authority” means–– \n \n  \n (a) a “Panchayat” as defined in clause (d) of article 243 of the Constitution; \n \n  \n (b) a “Municipality” as defined in clause (e) of article 243P of the Constitution;  \n \n  \n (c) a Municipal Committee, a Zilla Parishad, a District Board, and any other authority \nlegally entitled to, or entrusted by the Central Government or any State Government with \nthe control or management of a municipal or local fund; \n \n  \n \n41 of 2006. (d) a Cantonment Board as defined in section 3 of the Cantonments Act, 2006; \n \n  \n (e) a Regional Council or a District Council constituted under the Sixth Schedule to \nthe Constitution; \n \n  \n (f) a Development Board constituted under article 371 of the Constitution; or \n \n  \n (g) a Regional Council constituted under article 371A of the Constitution; \n \n  \n (70) “location of the recipient of services” means,- (a) where a supply is received at a place of business for which the registration has been obtained, the location of such place of business; (b) where a supply is received at a place other than the place of business for which registration has been obtained (a fixed establishment elsewhere), the location of such fixed establishment; (c) where a supply is received at more than one establishment, whether the place of business or fixed establishment, the location of the establishment most directly \n  \n| Printed using casemine.com by licensee : Yadu Krishna K G\n\n \nconcerned with the receipt of the supply; and (d) in absence of such places, the location of the usual place of residence of the recipient;  \n (71) “location of the supplier of services” means,- (a) where a supply is made from a place of business for which the registration has been obtained, the location of such place of business; (b) where a supply is made from a place other than the place of business for which registration has been obtained (a fixed establishment elsewhere), the location of such fixed establishment; (c) where a supply is made from more than one establishment, whether the place of business or fixed establishment, the location of the establishment most directly concerned with the provisions of the supply; and (d) in absence of such places, the location of the usual place of residence of the supplier; \n  \n \n (72) “manufacture” means processing of raw material or inputs in any manner that results in emergence of a new product having a distinct name, character and use and the term “manufacturer” shall be construed accordingly; \n \n  \n (73) “market value” shall mean the full amount which a recipient of a supply is required to pay in order to obtain the goods or services or both of like kind and quality at or about the same time and at the same commercial level where the recipient and the supplier are not related; \n \n  \n (74) “mixed supply” means two or more individual supplies of goods or services, or any combination thereof, made in conjunction with each other by a taxable person for a single price where such supply does not constitute a composite supply. \n  \n Illustration: A supply of a package consisting of canned foods, sweets, chocolates, cakes, dry \nfruits, aerated drinks and fruit juices when supplied for a single price is a mixed supply. Each \nof these items can be supplied separately and is not dependent on any other. It shall not be a \nmixed supply if these items are supplied separately; \n \n  \n \n \n \n \n \n \n \n \n \n \n(75) “money” means the Indian legal tender or any foreign currency, cheque, promissory note, bill of exchange, letter of credit, draft, pay order, traveller cheque, money order, postal or electronic remittance or any other instrument recognized by the Reserve Bank of India when used as a consideration to settle an obligation or exchange with Indian legal tender of another denomination but shall not include any currency that is held for its numismatic value; \n \n  \n \n \n59 of 1988. \n(76) “motor vehicle” shall have the same meaning as assigned to it in clause (28) of section 2 of the Motor Vehicles Act, 1988; \n \n  \n (77) “non-resident taxable person” means any person who occasionally undertakes transactions involving supply of goods or services or both, whether as principal or agent or in any other capacity, but who has no fixed place of business or residence in India;  \n \n  \n (78) “non-taxable supply’’ means a supply of goods or services or both which is not   \n| Printed using casemine.com by licensee : Yadu Krishna K G\n\n \nleviable to tax under this Act or under the Integrated Goods and Services Tax Act; \n \n (79) “non-taxable territory” means the territory which is outside the taxable territory; \n \n  \n (80) “notification” means a notification published in the Official Gazette and the expressions ‘notify’ and ‘notified’ shall be construed accordingly; \n \n  \n (81) “other territory” includes territories other than those comprising in a State and those referred to in sub-clauses (a) to (e) of clause (114);  \n (82) “output tax” in relation to a taxable person, means the tax chargeable under this Act on taxable supply of goods or services or both made by him or by his agent but excludes tax payable by him on reverse charge basis;  \n \n  \n (83) “outward supply” in relation to a taxable person, means supply of goods or services or both, whether by sale, transfer, barter, exchange, licence, rental, lease or disposal or any other mode, made or agreed to be made by such person in the course or furtherance of business; \n \n  \n (84) “person” includes—  \n \n  \n (a) an individual;  \n \n  \n (b) a Hindu Undivided Family;  \n \n  \n (c) a company;  \n \n  \n (d) a firm; \n \n  \n (e) a Limited Liability Partnership;  \n \n  \n (f) an association of persons or a body of individuals, whether incorporated or not, in \nIndia or outside India;  \n \n  \n \n \n \n18 of 2013. \n(g) any corporation established by or under any Central Act, State Act or Provincial Act \nor a Government company as defined in clause (45) of section 2 of the Companies Act, \n2013;  \n \n  \n (h) any body corporate incorporated by or under the laws of a country outside India;  \n \n  \n (i) a co-operative society registered under any law relating to co-operative societies; \n \n  \n (j) a local authority; \n \n  \n (k) Central Government or a State Government; \n \n  \n \n21 of 1860. (l) society as defined under the Societies Registration Act, 1860; \n \n  \n (m) trust; and \n \n  \n (n) every artificial juridical person, not falling within any of the above;   \n| Printed using casemine.com by licensee : Yadu Krishna K G\n\n \n \n (85) “place of business” includes–– \n \n  \n (a) a place from where the business is ordinarily carried on, and includes a warehouse, a \ngodown or any other place where a taxable person stores his goods, supplies or receives \ngoods or services or both; or \n \n  \n (b) a place where a taxable person maintains his books of account; or \n \n  \n  (c) a place where a taxable person is engaged in business through an agent, by whatever \nname called;  \n \n  \n (86) “place of supply” means the place of supply as referred to in Chapter V   of the Integrated Goods and Services Tax Act; \n \n  \n (87) “prescribed’’ means prescribed by rules made under this Act on the recommendations of the Council; \n \n  \n (88) “principal” means a person on whose behalf an agent carries on the business of supply or receipt of goods or services or both; \n \n  \n (89) “principal place of business” means the place of business specified as the principal place of business in the certificate of registration; \n \n  \n (90) “principal supply” means the supply of goods or services which constitutes the predominant element of a composite supply and to which any other supply forming part of that composite supply is ancillary; \n \n  \n (91) “proper officer” in relation to any function to be performed under this Act, means the Commissioner or the officer of the State tax who is assigned that function by the Commissioner; \n \n  \n (92) “quarter” shall mean a period comprising three consecutive calendar months, ending on the last day of March, June, September and December of a calendar year;   \n  \n (93) “recipient” of supply of goods or services or both, means— \n \n  \n (a) where a consideration is payable for the supply of goods or services or both, the \nperson who is liable to pay that consideration;  \n \n  \n (b) where no consideration is payable for the supply of goods, the person to whom the \ngoods are delivered or made available, or to whom possession or use of the goods is given \nor made available; and \n \n  \n (c) where no consideration is payable for the supply of a service, the person to whom \nthe service is rendered,  \n \nand any reference to a person to whom a supply is made shall be construed as a reference to the \nrecipient of the supply and shall include an agent acting as such on behalf of the recipient in \nrelation to the goods or services or both supplied; \n  \n| Printed using casemine.com by licensee : Yadu Krishna K G\n\n \n \n (94) “registered person” means a person who is registered under section 25 but does not include a person having a Unique Identity Number. \n \n  \n (95) “regulations” means the regulations made by the Government under this Act on the recommendations of the Council; \n \n  \n (96) “removal’’ in relation to goods, means- \n \n  \n (a) despatch of the goods for delivery by the supplier thereof or by any other person \nacting on behalf of such supplier; or  \n \n  \n (b) collection of the goods by the recipient thereof or by any other person acting on \nbehalf of such recipient;  \n \n  \n \n \n \n(97) “return” means any return prescribed or otherwise required to be furnished by or under this Act or the rules made thereunder; \n \n  \n \n \n \n \n \n \n \n(98) “reverse charge’’ means the liability to pay tax by the recipient of supply of goods or services or both instead of the supplier of such goods or services or both under sub-section (3)  or sub-section (4) of section 9, or under sub-section (3) or sub-section (4) of section 5 of the Integrated Goods and Services Tax Act; \n \n  \n (99) “Revisional Authority” means an authority appointed or authorised for revision of decision or orders as referred to in section 108; \n  \n (100) “Schedule” means a Schedule appended to this Act; \n \n  \n \n \n42 of 1956. \n \n(101) “securities” shall have the same meaning as assigned to it in clause (h) of section 2 of the Securities Contracts (Regulation) Act, 1956; \n \n  \n (102) “services” means anything other than goods, money and securities but includes activities relating to the use of money or its conversion by cash or by any other mode, from one form, currency or denomination, to another form, currency or denomination for which a separate consideration is charged; \n \n \n  \n (103) “State” means the Union Territory of National Capital Territory of Delhi;              \n \n  \n (104) “State tax” means the tax levied under this Act; \n \n  \n (105) “supplier” in relation to any goods or services or both, shall mean the person supplying the said goods or services or both and shall include an agent acting as such on behalf of such supplier in relation to the goods or services or both supplied; \n \n  \n (106) “tax period’’ means the period for which the return is required to be furnished; \n \n  \n (107) “taxable person” means a person who is registered or liable to be registered under section 22 or section 24; \n \n  \n| Printed using casemine.com by licensee : Yadu Krishna K G\n\n \n (108) “taxable supply’’ means a supply of goods or services or both which is leviable to tax under this Act;  \n \n  \n (109) “taxable territory’’ means the territory to which the provisions of this Act apply; \n \n  \n \n \n \n \n \n \n \n \n \n(110) “telecommunication service” means service of any description (including electronic mail, voice mail, data services, audio text services, video text services, radio paging and cellular mobile telephone services) which is made available to users by means of any transmission or reception of signs, signals, writing, images and sounds or intelligence of any nature, by wire, radio, visual or other electromagnetic means; \n \n  \n (111) “the Central Goods and Services Tax Act” means the Central Goods and Services Tax Act, 2017; \n  \n (112) “turnover in State” or “turnover in Union territory” means the aggregate value of all taxable supplies (excluding the value of inward supplies on which tax is payable by a person on reverse charge basis) and exempt supplies made within a State or Union territory by a taxable person, exports of goods or services or both and inter-State supplies of goods or services or both made from the State or Union territory by the said taxable person but excludes central tax, State tax, Union territory tax, integrated tax and cess;  \n \n  \n (113) “usual place of residence” means–– \n \n  \n (a) in case of an individual, the place where he ordinarily resides; \n \n  \n (b) in other cases, the place where the person is incorporated or otherwise legally \nconstituted;  \n \n  \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 specified in sub-\nclauses (a) to (f) shall be considered to be a separate Union territory. \n  \n (115) “Union territory tax” means the Union territory goods and services tax levied under the Union Territory Goods and Services Tax Act; \n  \n (116) “Union Territory Goods and Services Tax Act” means the Union Territory Goods and Services Tax Act, 2017; \n  \n (117) “valid return” means a return furnished under sub-section (1) of section 39 on which self-assessed tax has been paid in full; \n \n  \n (118) “voucher” means an instrument where there is an obligation to accept it as consideration or part consideration for a supply of goods or services or both and \n  \n| Printed using casemine.com by licensee : Yadu Krishna K G\n\n \nwhere the goods or services or both to be supplied or the identities of their potential suppliers are either indicated on the instrument itself or in related documentation, including the terms and conditions of use of such instrument; \n \n (119) “works contract” means a contract for building, construction, fabrication, completion, erection, installation, fitting out, improvement, modification, repair, maintenance, renovation, alteration or commissioning of any immovable property wherein transfer of property in goods (whether as goods or in some other form) is involved in the execution of such contract;  \n \n  \n (120) words and expressions used and not defined in this Act but defined in the Integrated Goods and Services Tax Act, the Central Goods and Services Tax Act, the Union Territory Goods and Services Tax Act and the Goods and Services Tax (Compensation to States) Act shall 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": "CHAPTER II",
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 40
        },
        {
            "number": "3",
            "title": "Section 3. Officers under this Act",
            "chapter": null,
            "content": "The Government shall, by notification, appoint the following classes of officers for the \npurposes of this Act, namely:–– \n \n Officers \nunder this \nAct. \nList is \nindicative (a)  Commissioner of State tax, \n(b) Special Commissioners of State tax, \n(c) Additional Commissioners of State tax, \n(d) Joint Commissioners of State tax, \n(e) Deputy Commissioners of State tax, \n(f) Assistant Commissioners of State tax, and \n(g) any other class of officers as it may deem fit: \n \n  \n Provided that, the officers appointed under the Delhi Value Added Tax Act, 2004  shall be \ndeemed to be the officers appointed under the provisions of this Act",
            "footnote": "",
            "is_definition": false,
            "sort_order": 50
        },
        {
            "number": "4",
            "title": "Section 4. Appointment of officers",
            "chapter": null,
            "content": "(1) The Government may, in addition to the officers as may be notified under section 3, \nappoint such persons as it may think fit to be the officers under this Act. \n \n Appointment \nof officers.  \n (2) The Commissioner shall have jurisdiction over the whole of the State, the Special Commissioner and an Additional Commissioner in respect of all or any of the functions assigned to them, shall have jurisdiction over the whole of the State or where the State Government so directs, over any local area thereof, and all other officers shall, subject to such conditions as may be specified, have jurisdiction over the whole of the State or over such local areas as the Commissioner may, by order, specify",
            "footnote": "",
            "is_definition": false,
            "sort_order": 60
        },
        {
            "number": "5",
            "title": "Section 5. Powers of officers",
            "chapter": null,
            "content": "(1) Subject to such conditions and limitations as the Commissioner may impose, an \nofficer of State tax may exercise the powers and discharge the duties conferred or \n Powers of \nofficers. \n| Printed using casemine.com by licensee : Yadu Krishna K G\n\n \nimposed on him under this Act. \n  \n (2) An officer of State tax may exercise the powers and discharge the duties conferred or imposed under this Act on any other officer of State tax who is subordinate to him.  \n \n  \n (3) The Commissioner may, subject to such conditions and limitations as may be specified in this behalf by him, delegate his powers to any other officer who is subordinate to him. \n \n  \n \n \n \n \n \n(4) Notwithstanding anything contained in this section, an Appellate Authority shall not exercise the powers and discharge the duties conferred or imposed on any other officer of State tax",
            "footnote": "",
            "is_definition": false,
            "sort_order": 70
        },
        {
            "number": "6",
            "title": "Section 6. Authorisation of officers of central tax as proper officer in certain circumstances",
            "chapter": null,
            "content": "(1) Without prejudice to the provisions of this Act, the officers appointed under the \nCentral Goods and Services Tax Act are authorised to be the proper officers for the \npurposes of this Act, subject to such conditions as the Government shall, on the \nrecommendations of the Council, by notification, specify.  \n Authorisatio\nn of officers \nof central \ntax as \nproper \nofficer in \ncertain \ncircumstanc\nes. \n (2) Subject to the conditions specified in the notification issued under sub-section (1),-   \n (a) where any proper officer issues an order under this Act, he shall also issue an order under the Central Goods and Services Tax Act, as authorised by the said Act under intimation to the jurisdictional officer of central tax; \n  \n (b) where a proper officer under the Central Goods and Services Tax Act has initiated any proceedings on a subject matter, no proceedings shall be initiated by the proper officer under this Act on the same subject matter. \n  \n (3) Any proceedings for rectification, appeal and revision, wherever applicable, of any order passed by an officer appointed under this Act, shall not lie before an officer appointed under the Central Goods and Services Tax Act.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 80
        },
        {
            "number": "10",
            "title": "CHAPTER III - LEVY AND COLLECTION OF TAX",
            "chapter": "CHAPTER III",
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 90
        },
        {
            "number": "7",
            "title": "Section 7. Scope of supply",
            "chapter": null,
            "content": "(1) For the purposes of this Act, the expression “supply” includes–– \n \n Scope of \nsupply. \n (a) all forms of supply of goods or services or both such as sale, transfer, barter, exchange, \nlicense, rental, lease or disposal made or agreed to be made for a consideration by a person in \nthe course or furtherance of business; \n \n  \n (b) import of services for a consideration whether or not in the course or furtherance of \nbusiness;  \n  \n (c) the activities specified in Schedule I, made or agreed to be made without a consideration; \nand \n \n  \n \n \n \n(d) the activities to be treated as supply of goods or supply of services as referred to in \nSchedule II. \n \n  \n (2) Notwithstanding anything contained in sub-section (1),––   \n| Printed using casemine.com by licensee : Yadu Krishna K G\n\n \n \n (a) activities or transactions specified in Schedule III; or    \n (b) such activities or transactions undertaken by the Central Government, a State \nGovernment or any local authority in which they are engaged as public authorities, as may be \nnotified by the Government on the recommendations of the Council, \n  \n  \n shall be treated neither as a supply of goods nor a supply of services. \n \n  \n (3) Subject to the provisions of sub-sections (1) and (2), the Government may, on the \nrecommendations of the Council, specify, by notification, the transactions that are to be \ntreated as—  \n \n  \n (a)  a supply of goods and not as a supply of services; or \n \n  \n (b) a supply of services and not as a supply of goods",
            "footnote": "",
            "is_definition": false,
            "sort_order": 100
        },
        {
            "number": "8",
            "title": "Section 8. Tax liability on composite and mixed supplies",
            "chapter": null,
            "content": "The tax liability on a composite or a mixed supply shall be determined in the following \nmanner, namely: — \n \n Tax liability \non \ncomposite \nand mixed \nsupplies. \n (a) a composite supply comprising two or more supplies, one of which is a principal supply, \nshall be treated as a supply of such principal supply; and  \n \n  \n (b) a mixed supply comprising two or more supplies shall be treated as a supply of that \nparticular supply which attracts the highest rate of tax",
            "footnote": "",
            "is_definition": false,
            "sort_order": 110
        },
        {
            "number": "9",
            "title": "Section 9. Levy and Collection",
            "chapter": null,
            "content": "(1) Subject to the provisions of sub-section (2), there shall be levied a tax called the Delhi \ngoods and services tax on all intra-State supplies of goods or services or both, except on \nthe supply of alcoholic liquor for human consumption, on the value determined under \nsection 15 and at such rates, not exceeding twenty per cent., as may be notified by the \nGovernment on the recommendations of the Council and collected in such manner as may \nbe prescribed and shall be paid by the taxable person. \n \n Levy and \ncollection.  \n (2) The State tax on the supply of petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas and aviation turbine fuel, shall be levied with effect from such date as may be notified by the Government on the recommendations of the Council. \n \n  \n (3) The Government may, on the recommendations of the Council, by notification, specify categories of supply of goods or services or both, the tax on which shall be paid on reverse charge basis by the recipient of such goods or services or both and all the provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax in relation to the supply of such goods or services or both.  \n \n  \n (4) The State tax in respect of the supply of taxable goods or services or both by a supplier, who is not registered, to a registered person shall be paid by such person on reverse charge basis as the recipient and all the provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax in relation to the supply of such goods or services or both.  \n \n  \n| Printed using casemine.com by licensee : Yadu Krishna K G\n\n \n (5) The Government may, on the recommendations of the Council, by notification, specify categories of services the tax on intra-State supplies of which shall be paid by the electronic commerce operator if such services are supplied through it, and all the provisions of this Act shall apply to such electronic commerce operator as if he is the supplier liable for paying the tax in relation to the supply of such services: \n \n  \n Provided that where an electronic commerce operator does not have a physical presence in \nthe taxable territory, any person representing such electronic commerce operator for any \npurpose in the taxable territory shall be liable to pay tax: \n \n  \n \n \n \n \n \n \n \nProvided further that where an electronic commerce operator does not have a physical \npresence in the taxable territory and also he does not have a representative in the said territory, \nsuch electronic commerce operator shall appoint a person in the taxable territory for the \npurpose of paying tax and such person shall be liable to pay tax",
            "footnote": "",
            "is_definition": false,
            "sort_order": 120
        },
        {
            "number": "10",
            "title": "Section 10. Composition levy",
            "chapter": null,
            "content": "(1) Notwithstanding anything to the contrary contained in this Act but subject to the \nprovisions of sub-sections (3) and (4) of section 9, a registered person, whose aggregate \nturnover in the preceding financial year did not exceed fifty lakh rupees may opt to pay, \nin lieu of the tax payable by him, an amount calculated at such rate as may be prescribed, \nbut not exceeding,- \n \n Composition \nlevy. \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 engaged in \nmaking supplies referred to in clause (b) of paragraph 6 of Schedule II, and \n  \n (c) half per cent. of the turnover in State in case of other suppliers,   \n subject to such conditions and restrictions as may be prescribed:   \n Provided that the Government may, by notification, increase the said limit of fifty lakh \nrupees to such higher amount, not exceeding one crore rupees, as may be recommended by \nthe Council. \n \n  \n (2) The registered person shall be eligible to opt under sub-section (1), if— \n \n  \n (a) he is not engaged in the supply of services other than supplies referred to in clause \n(b) of paragraph 6 of Schedule II; \n \n  \n (b) he is not engaged in making any supply of goods which are not leviable to tax under \nthis Act;  \n \n  \n (c) he is not engaged in making any inter-State outward supplies of goods; \n \n  \n (d) he is not engaged in making any supply of goods through an electronic commerce \noperator who is required to collect tax at source under section 52; and \n \n  \n (e) he is not a manufacturer of such goods as may be notified by the Government on the \nrecommendations of the Council: \n \n  \n \n \n \nProvided that where more than one registered person are having the same Permanent \nAccount Number (issued under the Income-tax Act 1961), the registered person shall not be \n  \n| Printed using casemine.com by licensee : Yadu Krishna K G\n\n \n43 of 1961 eligible to opt for the scheme under sub-section (1) unless all such registered persons opt to \npay tax under that sub-section.  \n \n (3) The option availed of by a registered person under sub-section (1) shall lapse with effect from the day on which his aggregate turnover during a financial year exceeds the limit specified under sub-section (1).  \n \n  \n (4) A taxable person to whom the provisions of sub-section (1) apply shall not collect any tax from the recipient on supplies made by him nor shall he be entitled to any credit of input tax. \n \n  \n (5) If the proper officer has reasons to believe that a taxable person has paid tax under sub-section (1) despite not being eligible, such person shall, in addition to any tax that may be payable by him under any other provisions of this Act, be liable to a penalty and the provisions of section 73 or section 74 shall, mutatis mutandis, apply for determination of tax and penalty",
            "footnote": "",
            "is_definition": false,
            "sort_order": 130
        },
        {
            "number": "11",
            "title": "Section 11. Power to grant exemption from tax",
            "chapter": null,
            "content": "(1) Where the Government is satisfied that it is necessary in the public interest so to do, it \nmay, on the recommendations of the Council, by notification, exempt generally, either \nabsolutely or subject to such conditions as may be specified therein, goods or services or \nboth of any specified description from the whole or any part of the tax leviable thereon \nwith effect from such date as may be specified in such notification.  \n \n Power to \ngrant \nexemption \nfrom tax. \n \n \n \n \n \n \n \n(2) Where the Government is satisfied that it is necessary in the public interest so to do, it may, on the recommendations of the Council, by special order in each case, under circumstances of an exceptional nature to be stated in such order, exempt from payment of tax any goods or services or both on which tax is leviable.  \n \n  \n (3) The Government may, if it considers necessary or expedient so to do for the purpose of clarifying the scope or applicability of any notification issued under sub-section (1) or order issued under sub-section (2), insert an explanation in such notification or order, as the case may be, by notification at any time within one year of issue of the notification under sub-section (1) or order under sub-section (2), and every such explanation shall have effect as if it had always been the part of the first such notification or order, as the case may be.  \n \n  \n (4) Any notification issued by the Central Government, on the recommendations of the Council, under sub-section (1) of section 11 or order issued under sub-section (2) of the said section of the Central Goods and Services Tax Act shall be deemed to be a notification or, as the case may be, an order issued under this Act. \n  \n Explanation.––For the purposes of this section, where an exemption in respect of any goods or \nservices or both from the whole or part of the tax leviable thereon has been granted absolutely, \nthe registered person supplying such goods or services or both shall not collect the tax, in \nexcess of the effective rate, on such supply of goods or services or both.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 140
        },
        {
            "number": "16",
            "title": "CHAPTER IV - TIME AND VALUE OF SUPPLY",
            "chapter": "CHAPTER IV",
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 150
        },
        {
            "number": "12",
            "title": "Section 12. Time of supply of goods",
            "chapter": null,
            "content": "(1) The liability to pay tax on goods shall arise at the time of supply, as determined in  Time of \n| Printed using casemine.com by licensee : Yadu Krishna K G\n\n \n \n accordance with the provisions of this section. \n \nsupply of \ngoods. \n \n \n \n(2) The time of supply of goods shall be the earlier of the following dates, namely:-    \n (a) the date of issue of invoice by the supplier or the last date on which he is required, \nunder sub-section (1) of section 31, to issue the invoice with respect to the supply; or \n \n  \n (b) the date on which the  supplier receives the payment with respect to the supply:  \n \n  \n Provided that where the supplier of taxable goods receives an amount up to one \nthousand rupees in excess of the amount indicated in the tax invoice, the time of supply to \nthe extent of such excess amount shall, at the option of the said supplier, be the date of issue \nof invoice in respect of such excess amount. \n \n  \n Explanation 1.––For the purposes of clauses (a) and (b), “supply” shall be deemed to have \nbeen made to the extent it is covered by the invoice or, as the case may be, the payment.  \n \n  \n Explanation 2.––For the purposes of clause (b), “the date on which the supplier receives the \npayment” shall be the date on which the payment is entered in his books of account or the date \non which the payment is credited to his bank account, whichever is earlier. \n \n  \n (3) In case of supplies in respect of which tax is paid or liable to be paid on reverse charge basis, the time of supply shall be the earliest of the following dates, namely:— \n \n  \n (a) the date of the receipt of goods; or \n \n  \n (b) the date of payment as entered in the books of account of the recipient or the date on \nwhich the payment is debited in his bank account, whichever is earlier; or \n \n  \n (c) the date immediately following thirty days from the date of  issue of invoice or any \nother document, by whatever name called,  in lieu thereof by the supplier:  \n \n  \n Provided that where it is not possible to determine the time of supply under clause (a) or \nclause (b) or clause (c), the time of supply shall be the date of entry in the books of account \nof the recipient of supply. \n \n  \n (4) In case of supply of vouchers by a supplier, the time of supply shall be- \n \n  \n (a) the date of issue of voucher, if the supply is identifiable at that point; or \n \n  \n (b) the date of redemption of voucher, in all other cases. \n \n  \n (5) Where it is not possible to determine the time of supply under the provisions of sub-section (2) or sub-section (3) or sub-section (4), the time of supply shall–– \n \n  \n (a) in a case where a periodical return has to be filed, be the date on which such return is \nto be filed; or  \n \n  \n| Printed using casemine.com by licensee : Yadu Krishna K G\n\n \n (b) in any other case, be the date on which the tax is paid. \n \n  \n (6) The time of supply to the extent it relates to an addition in the value of supply by way of interest, late fee or penalty for delayed payment of any consideration shall be the date on which the supplier receives such addition in value",
            "footnote": "",
            "is_definition": false,
            "sort_order": 160
        },
        {
            "number": "13",
            "title": "Section 13. Time of supply of services",
            "chapter": null,
            "content": "(1) The liability to pay tax on services shall arise at the time of supply, as determined in \naccordance with the provisions of this section. \n \n Time of \nsupply of \nservices. \n (2) The time of supply of services shall be the earliest of the following dates, namely:– \n \n  \n (a) the date of issue of invoice by the supplier, if the invoice is issued within the period \nprescribed under sub-section (2) of section 31 or the date of receipt of payment, whichever \nis earlier;  or \n  \n (b) the date of provision of service, if the invoice is not issued within the period prescribed \nunder sub-section (2) of section 31 or the date of receipt of payment, whichever is earlier; or  \n  \n (c) the date on which the recipient shows the receipt of services in his books of account, in a \ncase where the provisions of clause (a) or clause (b) do not apply: \n  \n Provided that where the supplier of taxable service receives an amount upto one \nthousand rupees in excess of the amount indicated in the tax invoice, the time of supply to \nthe extent of such excess amount shall, at the option of the said supplier, be the date of issue \nof invoice relating to such excess amount.   \n \n  \n Explanation.––For the purposes of clauses (a) and (b)- \n(i)  the supply shall be deemed to have been made to the extent it is covered by the \ninvoice or, as the case may be, the payment; \n \n  \n (ii) “the date of receipt of payment” shall be the date on which the payment is entered \nin  the books of account of the supplier or the date on which the payment is credited \nto his bank account, whichever is earlier. \n \n  \n (3) In case of supplies in respect of which tax is paid or liable to be paid on reverse charge basis, the time of supply shall be the earlier of the following dates, namely:–– \n \n  \n (a) the date of payment as entered in the books of account of the recipient or the date on \nwhich the payment is debited in his bank account, whichever is earlier; or  \n \n  \n (b) the date immediately following sixty days from the date of issue of invoice or any \nother document, by whatever name called, in lieu thereof by the supplier: \n \n  \n     Provided that where it is not possible to determine the time of supply under clause (a) or \nclause (b), the time of supply shall be the date of entry in the books of account of the recipient \nof supply: \n \n  \n     Provided further that in case of supply by associated enterprises, where the supplier of \nservice is located outside India, the time of supply shall be the date of entry in the books of \naccount of the recipient of supply or the date of payment, whichever is earlier. \n \n  \n (4) In case of supply of vouchers by a supplier, the time of supply shall be–– \n \n  \n (a) the date of issue of voucher, if the supply is identifiable at that point; or   \n| Printed using casemine.com by licensee : Yadu Krishna K G\n\n \n \n (b) the date of redemption of voucher, in all other cases. \n \n  \n (5) Where it is not possible to determine the time of supply under the provisions of sub-section (2) or sub-section (3) or sub-section (4), the time of supply shall–– \n \n  \n (a) in a case where a periodical return has to be filed, be the date on which such return is \nto be filed; or \n \n  \n (b) in any other case, be the date on which the tax is paid. \n \n  \n (6) The time of supply to the extent it relates to an addition in the value of supply by way of interest, late fee or penalty for delayed payment of any consideration shall be the date on which the supplier receives such addition in value",
            "footnote": "",
            "is_definition": false,
            "sort_order": 170
        },
        {
            "number": "14",
            "title": "Section 14. Change in rate of tax in respect of supply of goods or services",
            "chapter": null,
            "content": "Notwithstanding anything contained in section 12 or section 13, the time of supply, where \nthere is a change in the rate of tax in respect of goods or services or both, shall be \ndetermined in the following manner, namely:–– \n \n Change in \nrate of tax in \nrespect of \nsupply of \ngoods or \nservices. \n (a) in case the goods or services or both have been supplied before the change in rate of \ntax,–– \n \n  \n (i) where the invoice for the same has been issued and the payment is also received \nafter the change in rate of tax, the time of supply shall be the date of receipt of payment \nor the date of issue of invoice, whichever is earlier; or  \n \n  \n (ii) where the invoice has been issued prior to the change in rate of tax but payment \nis received after the change in rate of tax, the time of supply shall be the date of issue of \ninvoice; or  \n \n  \n (iii) where the payment has been received before the change in rate of tax, but the \ninvoice for the same is issued after the change in rate of tax, the time of supply shall be \nthe date of receipt of payment; \n \n  \n (b) in case the goods or services or both have been supplied after the change in rate of \ntax,–– \n  \n  \n (i)  where the payment is received after the change in rate of tax but the invoice has \nbeen issued prior to the change in rate of tax, the time of supply shall be the date of \nreceipt of payment; or \n \n  \n (ii) where the invoice has been issued and payment is received before the change in \nrate of tax, the time of supply shall be the date of receipt of payment or date of issue of \ninvoice, whichever is earlier; or \n \n  \n (iii) where the invoice has been issued after the change in rate of tax but the \npayment is received before the change in rate of tax, the time of supply shall be the date \nof issue of invoice: \n \n  \n Provided that the date of receipt of payment shall be the date of credit in the bank account \nif such credit in the bank account is after four working days from the date of change in the rate \n  \n| Printed using casemine.com by licensee : Yadu Krishna K G\n\n \nof tax. \n \n Explanation.––For the purposes of this section, “the date of receipt of payment” shall be the \ndate on which the payment is entered in the books of account of the supplier or the date on \nwhich the payment is credited to his bank account, whichever is earlier",
            "footnote": "",
            "is_definition": false,
            "sort_order": 180
        },
        {
            "number": "15",
            "title": "Section 15. Value of taxable supply",
            "chapter": null,
            "content": "(1) The value of a supply of goods or services or both shall be the transaction value, \nwhich is the price actually paid or payable for the said supply of goods or services or both \nwhere the supplier and the recipient of the supply are not related and the price is the sole \nconsideration for the supply. \n \n Value of \ntaxable \nsupply. \n (2) The value of supply shall include––– \n \n  \n (a) any taxes, duties, cesses, fees and charges levied under any law for the time being in \nforce other than this Act, the Central Goods and Services Tax Act and the Goods and Services \nTax (Compensation to States) Act, if charged separately by the supplier; \n \n  \n (b) any amount that the supplier is liable to pay in relation to such supply but which has \nbeen incurred by the recipient of the supply and not included in the price actually paid or \npayable for the goods or services or both; \n \n  \n (c) incidental expenses, including commission and packing, charged by the supplier to the \nrecipient of a supply and any amount charged for anything done by the supplier in respect of \nthe supply of goods or services or both at the time of, or before delivery of goods or supply of \nservices;  \n \n  \n (d) interest or late fee or penalty for delayed payment of any consideration for any \nsupply; and \n \n  \n (e) subsidies directly linked to the price excluding subsidies provided by the Central \nGovernment and State Governments. \n \n  \n Explanation.––For the purposes of this sub-section, the amount of subsidy shall be \nincluded in the value of supply of the supplier who receives the subsidy.  \n \n  \n (3) The value of the supply shall not include any discount which is given—   \n  \n (a) before or at the time of the supply if such discount has been duly recorded in the \ninvoice issued in respect of such supply; and \n \n  \n (b) after the supply has been effected, if -  \n \n  \n (i) such discount is established in terms of an agreement entered into at or before the \ntime of such supply and specifically linked to relevant invoices; and  \n \n  \n (ii) input tax credit as is attributable to the discount on the basis of document issued \nby the supplier has been reversed by the recipient of the supply. \n \n  \n (4) Where the value of the supply of goods or services or both cannot be determined under sub-section (1), the same shall be determined in such manner as may be prescribed.   \n  \n| Printed using casemine.com by licensee : Yadu Krishna K G\n\n \n \n (5) Notwithstanding anything contained in sub-section (1) or sub-section (4), the value of such supplies as may be notified by the Government on the recommendations of the Council shall be determined in such manner as may be prescribed. \n \n  \n  \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-five per cent. \nor more of the outstanding voting stock or shares of both 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 person;  \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 one is the sole agent or \nsole distributor or sole concessionaire, howsoever described, of the other, shall be deemed to \nbe related.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 190
        },
        {
            "number": "21",
            "title": "CHAPTER V - INPUT TAX CREDIT",
            "chapter": "CHAPTER V",
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 200
        },
        {
            "number": "16",
            "title": "Section 16. Eligibility and conditions for taking input tax credit",
            "chapter": null,
            "content": "(1) Every registered person shall, subject to such conditions and restrictions as may be \nprescribed and in the manner specified in section 49, be entitled to take credit of input tax \ncharged on any supply of goods or services or both to him which are used or intended to \nbe used in the course or furtherance of his business and the said amount shall be credited \nto the electronic credit ledger of such person. \n \n Eligibility \nand \nconditions \nfor taking \ninput tax \ncredit. \n (2) Notwithstanding anything contained in this section, no registered person shall be entitled to the credit of any input tax in respect of any supply of goods or services or both to him unless,–– \n \n  \n (a) he is in possession of a tax invoice or debit note issued by a supplier registered under \nthis Act, or such other tax paying documents as may be prescribed;  \n \n  \n (b) he has received the goods or services or both. \n \n  \n Explanation.—For the purposes of this clause, it shall be deemed that the registered \nperson has received the goods where the goods are delivered by the supplier to a recipient or \nany other person on the direction of such registered person, whether acting as an agent or \n  \n| Printed using casemine.com by licensee : Yadu Krishna K G\n\n \notherwise, before or during movement of goods, either by way of transfer of documents of \ntitle to goods or otherwise; \n \n (c) subject to the provisions of section 41, the tax charged in respect of such supply has \nbeen actually paid to the Government, either in cash or through utilisation of input tax credit \nadmissible in respect of the said supply; and  \n \n  \n (d) he has furnished the return under section 39: \n \n  \n Provided that where the goods against an invoice are received in lots or instalments, the \nregistered person shall be entitled to take credit upon receipt of the last lot or instalment: \n \n  \n Provided further that where a recipient fails to pay to the supplier of goods or services \nor both, other than the supplies on which tax is payable on reverse charge basis, the amount \ntowards the value of supply 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 amount equal to the \ninput tax credit availed by the recipient shall be added to his output tax liability, along with \ninterest thereon, in such manner as may be prescribed: \n \n  \n      Provided also that the recipient shall be entitled to avail of the credit of input tax on \npayment made by him of the amount towards the value of supply of goods or services or \nboth along with tax payable thereon. \n  \n \n \n \n \n43 of 1961. \n(3) Where the registered person has claimed depreciation on the tax component of the cost of capital goods and plant and machinery under the provisions of the Income-tax Act, 1961, the input tax credit on the said tax component shall not be allowed. \n \n  \n (4) A registered person shall not be entitled to take input tax credit in respect of any invoice or debit note for supply of goods or services or both after the due date of furnishing of the return under section 39 for the month of September following the end of financial year to which such invoice or invoice relating to such debit note pertains or furnishing of the relevant annual return, whichever is earlier",
            "footnote": "",
            "is_definition": false,
            "sort_order": 210
        },
        {
            "number": "17",
            "title": "Section 17. Apportionment of credit and blocked credits",
            "chapter": null,
            "content": "(1) Where the goods or services or both are used by the registered person partly for the \npurpose of any business and partly for other purposes, the amount of credit shall be \nrestricted to so much of the input tax as is attributable to the purposes of his business. \n \n Apportionm\nent of credit \nand blocked \ncredits. \n (2) Where the goods or services or both are used by the registered person partly for effecting taxable supplies including zero-rated supplies under this Act or under the Integrated Goods and Services Tax Act and partly for effecting exempt supplies under the said Acts, the amount of credit shall be restricted to so much of the input tax as is attributable to the said taxable supplies including zero-rated supplies. \n \n  \n (3) The value of exempt supply under sub-section (2) shall be such as may be prescribed, and shall include supplies on which the recipient is liable to pay tax on reverse charge basis, transactions in securities, sale of land and, subject to clause (b) of paragraph 5 of Schedule II, sale of building. \n   \n  \n (4) A banking company or a financial institution including a non-banking financial company, engaged in supplying services by way of accepting deposits, extending loans or advances shall have the option to either comply with the provisions of sub-\n  \n| Printed using casemine.com by licensee : Yadu Krishna K G\n\n \nsection (2), or avail of, every month, an amount equal to fifty per cent. of the eligible input tax credit on inputs, capital goods and input services in that month and the rest shall lapse: \n \n Provided that the option once exercised shall not be withdrawn during the remaining part of \nthe financial year: \n \n  \n Provided further that the restriction of fifty per cent. shall not apply to the tax paid on \nsupplies made by one registered person to another registered person having the same \nPermanent Account Number.   \n \n  \n (5) Notwithstanding anything contained in sub-section (1) of section 16 and sub-section (1) of section 18, input tax credit shall not be available in respect of the following, namely:- \n \n  \n (a) motor vehicles and other conveyances except when they are used–– \n \n  \n (i) for making the following taxable supplies, namely:–– \n \n  \n (A) further supply of such vehicles or conveyances; or \n \n  \n (B) transportation of passengers; or  \n \n  \n (C) imparting training on driving, flying, navigating such vehicles or \nconveyances;  \n \n  \n (ii) for transportation of goods; \n \n  \n (b) the following supply of goods or services or both:- \n \n  \n (i) food and beverages, outdoor catering, beauty treatment, health services, \ncosmetic and plastic surgery except where an inward supply of goods or services or \nboth of a particular category is used by a registered person for making an outward \ntaxable supply of the same category of goods or services or both or as an element of a \ntaxable composite or mixed supply;  \n \n  \n (ii) membership of a club, health and fitness centre; \n  \n  \n (iii) rent-a-cab, life insurance and health insurance except where - \n(A) the Government notifies the services which are obligatory for an employer to \nprovide to its employees under any law for the time being in force; or \n(B)  such inward supply of goods or services or both of a particular category is used by \na registered person for making an outward taxable supply of the same category of \ngoods or services or both or as part of a taxable composite or mixed supply; and \n \n  \n (iv) travel benefits extended to employees on vacation such as leave or home travel \nconcession. \n \n  \n (c) works contract services when supplied for construction of an immovable property \n(other than plant and machinery) except where it is an input service for further supply of \nworks contract service; \n  \n| Printed using casemine.com by licensee : Yadu Krishna K G\n\n \n \n (d) goods or services or both received by a taxable person for construction of an \nimmovable property (other than plant or machinery) on his own account including when \nsuch goods or services or both are used in the course or furtherance of business. \n \n  \n Explanation.––For the purposes of clauses (c) and (d), the expression “construction” \nincludes re-construction, renovation, additions or alterations or repairs, to the extent of \ncapitalisation, to the said immovable property; \n \n  \n (e) goods or services or both on which tax has been paid under section 10;  \n \n  \n (f) goods or services or both received by a non-resident taxable person except on goods \nimported by him; \n \n  \n (g) goods or services or both used for personal consumption; \n \n  \n (h) goods lost, stolen, destroyed, written off or disposed of by way of gift or free \nsamples; and \n \n  \n (i) any tax paid in accordance with the provisions of sections 74, 129 and 130. \n \n  \n (6) The Government may prescribe the manner in which the credit referred to in sub-sections (1) and (2) may be attributed. \n \n  \n Explanation.–– For the purposes of this Chapter and Chapter VI, the expression “plant and \nmachinery” means apparatus, equipment, and machinery fixed to earth by foundation or \nstructural support that are used 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",
            "footnote": "",
            "is_definition": false,
            "sort_order": 220
        },
        {
            "number": "18",
            "title": "Section 18. Availability of credit in special circumstances",
            "chapter": null,
            "content": "(1) Subject to such conditions and restrictions as may be prescribed– \n  \n Availability \nof credit in \nspecial \ncircumstanc\nes. \n (a) a person who has applied for registration under this Act within thirty days from the \ndate on which he becomes liable to registration and has been granted such registration shall \nbe entitled to take credit of input tax in respect of inputs held in stock and inputs contained \nin semi-finished or finished goods held in stock on the day immediately preceding the date \nfrom which he becomes liable to pay tax under the provisions of this Act; \n \n  \n (b) a person who takes registration under sub-section (3) of section 25 shall be entitled \nto take credit of input tax in respect of inputs held in stock and inputs contained in semi-\nfinished or finished goods held in stock on the day immediately preceding the date of grant \nof registration; \n \n  \n (c) where any registered person ceases to pay tax under section 10, he shall be entitled \nto take credit of input tax in respect of inputs held in stock, inputs contained in semi-\nfinished or finished goods held in stock and on capital goods on the day immediately \npreceding the date from which he becomes liable to pay tax under section 9: \n  \n| Printed using casemine.com by licensee : Yadu Krishna K G\n\n \n \n Provided that the credit on capital goods shall be reduced by such percentage points as \nmay be prescribed; \n \n  \n (d) where an exempt supply of goods or services or both by a registered person becomes \na taxable supply, such person shall be entitled to take credit of input tax in respect of inputs \nheld in stock and inputs contained in semi-finished or finished goods held in stock relatable \nto such exempt supply and on capital goods exclusively used for such exempt supply on the \nday immediately preceding the date from which such supply becomes taxable: \n \n  \n Provided that the credit on capital goods shall be reduced by such percentage points as \nmay be prescribed. \n \n  \n (2) A registered person shall not be entitled to take input tax credit under sub-section (1) in respect of any supply of goods or services or both to him after the expiry of one year from the date of issue of tax invoice relating to such supply. \n \n  \n (3) Where there is a change in the constitution of a registered person on account of sale, merger, demerger, amalgamation, lease or transfer of the business with the specific provisions for transfer of liabilities, the said registered person shall be allowed to transfer the input tax credit which remains unutilised in his electronic credit ledger to such sold, merged, demerged, amalgamated, leased or transferred business in such manner as may be prescribed.  \n \n  \n (4) Where any registered person who has availed of input tax credit opts to pay tax under section 10 or, where the goods or services or both supplied  by him become wholly exempt, he shall pay an amount, by way of debit in the electronic credit ledger or electronic cash ledger, equivalent to the credit of input tax in respect of inputs held in stock and inputs contained in semi-finished or finished goods held in stock and on capital goods, reduced by such percentage points as may be prescribed, on the day immediately preceding the date of exercising of such option or, as the case may be, the date of such exemption: \n \n  \n Provided that after payment of such amount, the balance of input tax credit, if any, lying in \nhis electronic credit ledger shall lapse. \n \n  \n (5)  The amount of credit under sub-section (1) and the amount payable under sub-section (4) shall be calculated in such manner as may be prescribed.  \n \n  \n (6) In case of supply of capital goods or plant and machinery, on which input tax credit has been taken, the registered person shall pay an amount equal to the input tax credit taken on the said capital goods or plant and machinery reduced by such percentage points as may be prescribed or the tax on the transaction value of such capital goods or plant and machinery determined under section15, whichever is higher: \n \n  \n  Provided that where refractory bricks, moulds and dies, jigs and fixtures are supplied as \nscrap, the taxable person may pay tax on the transaction value of such goods determined under \nsection 15. \n \n  \n| Printed using casemine.com by licensee : Yadu Krishna K G",
            "footnote": "",
            "is_definition": false,
            "sort_order": 230
        },
        {
            "number": "19",
            "title": "Section 19. Taking input tax credit in respect of inputs sent for job work and capital goods",
            "chapter": null,
            "content": "(1) The principal shall, subject to such conditions and restrictions as may be prescribed, \nbe allowed input tax credit on inputs sent to a job worker for job work. \n \n Taking input \ntax credit in \nrespect of \ninputs and \ncapital \ngoods sent \nfor job work. \n (2) Notwithstanding anything contained in clause (b) of sub-section (2) of section 16, the principal shall be entitled to take credit of input tax on inputs even if the inputs are directly sent to a job worker for job work without being first brought to his place of business. \n \n  \n (3) Where the inputs sent for job work are not received back by the principal after completion of job work or otherwise or are not supplied from the place of business of the job worker in accordance with clause (a) or clause (b) of sub-section (1) of section 143 within one year of being sent out, it shall be deemed that such inputs had been supplied by the principal to the job worker on the day when the said inputs were sent out:  \n \n  \n  Provided that where the inputs are sent directly to a job worker, the period of one year shall \nbe counted from the date of receipt of inputs by the job worker. \n \n  \n (4) The principal shall, subject to such conditions and restrictions as may be prescribed, be allowed input tax credit on capital goods sent to a job worker for job work. \n \n  \n (5) Notwithstanding anything contained in clause (b) of sub-section (2) of section 16, the principal shall be entitled to take credit of input tax on capital goods even if the capital goods are directly sent to a job worker for job work without being first brought to his place of business. \n \n  \n (6) Where the capital goods sent for job work are not received back by the principal within a period of three years of being sent out, it shall be deemed that such capital goods had been supplied by the principal to the job worker on the day when the said capital goods were sent out:   \n \n  \n Provided that where the capital goods are sent directly to a job worker, the period of three \nyears shall be counted from the date of receipt of capital goods by the job worker. \n \n  \n (7) Nothing contained in sub-section (3) or sub-section (6) shall apply to moulds and dies, jigs and fixtures, or tools sent out to a job worker for job work.  \n \n  \n Explanation.- For the purpose of this section, “principal” means the person referred to in section 143",
            "footnote": "",
            "is_definition": false,
            "sort_order": 240
        },
        {
            "number": "20",
            "title": "Section 20. Manner of distribution of credit by Input Service Distributor",
            "chapter": null,
            "content": "(1) The Input Service Distributor shall distribute the credit of State tax as State tax or \nintegrated tax and integrated tax as integrated tax or State tax, by way of issue of \ndocument containing the amount of input tax credit being distributed in such manner as \nmay be prescribed.  \n \n Manner of \ndistribution \nof credit by \nInput \nService \nDistributor. \n (2) The Input Service Distributor may distribute the credit subject to the following conditions, namely:–– \n  \n| Printed using casemine.com by licensee : Yadu Krishna K G\n\n \n \n (a) the credit can be distributed to the recipients of credit  against a document containing \nsuch details as may be prescribed;  \n \n  \n (b) the amount of the credit distributed shall not exceed the amount of credit available \nfor distribution;  \n \n  \n (c) the credit of tax paid on input services attributable to a recipient of credit shall be \ndistributed only to that recipient;  \n \n  \n (d) the credit of tax paid on input services attributable to more than one recipient of \ncredit shall be distributed amongst such recipients to whom the input service is attributable \nand such distribution shall be 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 aggregate of the turnover \nof all such recipients to whom such input service is attributable and which are operational in \nthe current year, during the said relevant period; \n \n  \n (e) the credit of tax paid on input services attributable to all recipients of credit shall be \ndistributed amongst such recipients and such distribution shall be pro rata on the basis of \nthe turnover in a State or turnover in a Union territory of such recipient, during the relevant \nperiod, to the aggregate of the turnover of all recipients and which are operational in the \ncurrent year, during the said relevant period. \n \n  \n Explanation.––For the purposes of this section,–– \n \n  \n (a) the “relevant period” shall be–– \n \n  \n (i) if the recipients of credit have turnover in their States or Union territories in \nthe financial year preceding the year during which credit is to be distributed, the \nsaid financial year; or   \n \n  \n  (ii) if some or all recipients of the credit do not have any turnover in their \nStates or Union territories in the financial year preceding the year during which the \ncredit is to be distributed, the last quarter for which details of such turnover of all \nthe recipients are available, previous to the month during which credit is to be \ndistributed; \n \n  \n (b) the expression “recipient of credit” means the supplier of goods or services or \nboth having the same Permanent Account Number as that of the Input Service \nDistributor; \n \n  \n| Printed using casemine.com by licensee : Yadu Krishna K G\n\n \n (c) the term “turnover”, in relation to any registered person engaged in the supply of \ntaxable goods as well as goods not taxable under this Act, means the value of turnover, \nreduced by the amount of any duty or tax levied under entry 84 of List I of the Seventh \nSchedule to the Constitution and entry 51 and 54 of List II of the said Schedule",
            "footnote": "",
            "is_definition": false,
            "sort_order": 250
        },
        {
            "number": "21",
            "title": "Section 21. Manner of recovery of credit distributed in excess",
            "chapter": null,
            "content": "Where the Input Service Distributor distributes the credit in contravention of the \nprovisions contained in section 20 resulting in excess distribution of credit to one or more \nrecipients of credit, the excess credit so distributed shall be recovered from such \nrecipients along with interest, and the provisions of section 73 or section 74, as the case \nmay be, shall, mutatis mutandis, apply for determination of amount to be recovered.  \n \n Manner of \nrecovery of \ncredit \ndistributed \nin excess.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 260
        },
        {
            "number": "28",
            "title": "CHAPTER VI - REGISTRATION",
            "chapter": "CHAPTER VI",
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 270
        },
        {
            "number": "22",
            "title": "Section 22. Persons liable for registration",
            "chapter": null,
            "content": "(1) Every supplier making a taxable supply of goods or services or both in the State shall \nbe liable to be registered under this Act if his aggregate turnover in a financial year \nexceeds twenty lakh rupees: \n \n Persons \nliable for \nregistration. \n       Provided that where such person makes taxable supplies of goods or services or both from \nany of the special category States, he shall be liable to be registered if his aggregate turnover in \na financial year exceeds ten lakh rupees.   \n \n  \n (2) Every person who, on the day immediately preceding the appointed day, is registered or holds a license under an existing law, shall be liable to be registered under this Act with effect from the appointed day. \n \n  \n (3) Where a business carried on by a taxable person registered under this Act is transferred, whether on account of succession or otherwise, to another person as a going concern, the transferee or the successor, as the case may be, shall be liable to be registered with effect from the date of such transfer or succession.  \n  \n (4) Notwithstanding anything contained in sub-sections (1) and (3), in a case of transfer pursuant to sanction of a scheme or an arrangement for amalgamation or, as the case may be, de-merger of two or more companies pursuant to an order of a High Court, Tribunal or otherwise, the transferee shall be liable to be registered, with effect from the date on which the Registrar of Companies issues a certificate of incorporation giving effect to such order of the High Court or Tribunal.  \n  \n| Printed using casemine.com by licensee : Yadu Krishna K G\n\n \n Explanation.––For the purposes of this section,––    \n (i) the expression “aggregate turnover” shall include all supplies made by the taxable person, \nwhether on his own account or made on behalf of all his principals; \n  \n (ii) the supply of goods, after completion of job work, by a registered job worker shall be \ntreated as the supply of goods by the principal referred to in section 143, and the value of such \ngoods shall not be included in the aggregate turnover of the registered jobworker; \n  \n  (iii) the expression “special category States” shall mean the States as specified in sub-clause \n(g) of clause (4) of article 279A of the Constitution",
            "footnote": "",
            "is_definition": false,
            "sort_order": 280
        },
        {
            "number": "23",
            "title": "Section 23. Persons not liable for registration",
            "chapter": null,
            "content": "(1) The following persons shall not be liable to registration, namely:––  Persons not \nliable for \nregistration. \n (a) any person engaged exclusively in the business of supplying goods or services or both that \nare not liable to tax or wholly exempt from tax under this Act or under the Integrated Goods and \nServices Tax Act;  \n  \n (b) an agriculturist, to the extent of supply of produce out of cultivation of land.     \n (2) The Government may, on the recommendations of the Council, by notification, specify the category of persons who may be exempted from obtaining registration under this Act",
            "footnote": "",
            "is_definition": false,
            "sort_order": 290
        },
        {
            "number": "24",
            "title": "Section 24. Compulsory registration in certain cases",
            "chapter": null,
            "content": "Notwithstanding anything contained in sub-section (1) of section 22, the following \ncategories of persons shall be required to be registered under this Act,-  \n Compulsory \nregistration \nin certain \ncases. \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 sub-section (5) of section 9;   \n (v) non-resident taxable persons making taxable supply;    \n (vi) persons who are required to deduct tax under section 51, whether or not separately \nregistered under this Act;  \n  \n (vii) persons who make taxable supply of goods or services or both on behalf of other taxable \npersons whether as an agent or otherwise; \n  \n (viii) Input Service Distributor, whether or not separately registered under this Act;    \n (ix) persons who supply goods or services or both, other than supplies specified under sub-\nsection (5) of section 9, through such electronic commerce operator who is required to collect \ntax at source under section 52; \n  \n (x) every electronic commerce operator;   \n (xi) every person supplying online information and data base access or retrieval services from a \nplace outside India to a person in India, other than a registered person; and \n  \n  (xii) such other person or class of persons as may be notified by the Government on the   \n| Printed using casemine.com by licensee : Yadu Krishna K G\n\n \nrecommendations of the Council",
            "footnote": "",
            "is_definition": false,
            "sort_order": 300
        },
        {
            "number": "25",
            "title": "Section 25. Procedure for Registration",
            "chapter": null,
            "content": "(1) Every person who is liable to be registered under section 22 or section 24 shall apply \nfor registration within thirty days from the date on which he becomes liable to \nregistration, in such manner and subject to such conditions as may be prescribed: \n \n Procedure \nfor \nregistration. \n Provided that a casual taxable person or a non-resident taxable person shall apply for \nregistration at least five days prior to the commencement of business. \nExplanation.- Every person who makes a supply from the territorial waters of India shall \nobtain registration in the coastal State where the nearest point of the appropriate baseline is \nlocated. \n  \n (2) A person seeking registration under this Act shall be granted a single registration:   \n Provided that a person having multiple business verticals in the State may be granted a \nseparate registration for each business vertical, subject to such conditions as may be \nprescribed. \n  \n (3) A person, though not liable to be registered under section 22 or section 24 may get himself registered voluntarily, and all provisions of this Act, as are applicable to a registered person, shall apply to such person.  \n \n  \n (4) A person who has obtained or is required to obtain more than one registration, whether in one State or Union territory or more than one State or Union territory shall, in respect of each such registration, be treated as distinct persons for the purposes of this Act. \n \n  \n (5) Where a person who has obtained or is required to obtain registration in a State or Union territory in respect of an establishment, has an establishment in another State or Union territory, then such establishments shall be treated as establishments of distinct persons for the purposes of this Act.  \n  \n \n \n43 of 1961.  \n(6) Every person shall have a Permanent Account Number issued under the Income-tax Act, 1961 in order to be eligible for grant of registration: \n \n  \n Provided that a person required to deduct tax under section 51 may have, in lieu of a \nPermanent Account Number, a Tax Deduction and Collection Account Number issued under \nthe said Act in order to be eligible for grant of registration. \n \n  \n (7) Notwithstanding anything contained in sub-section (6), a non-resident taxable person may be granted registration under sub-section (1) on the basis of such other documents as may be prescribed. \n \n  \n (8)  Where a person who is liable to be registered under this Act fails to obtain registration, the proper officer may, without prejudice to any action which may be taken under this Act or under any other law for the time being in force, proceed to register such person in such manner as may be prescribed. \n \n  \n (9) Notwithstanding anything contained in sub-section (1),–– \n \n  \n \n \n \n \n46 of 1947. \n(a) any specialised agency of the United Nations Organisation or any Multilateral \nFinancial Institution and Organisation notified under the United Nations (Privileges and \nImmunities) Act, 1947, Consulate or Embassy of foreign countries; and \n \n  \n (b) any other person or class of persons, as may be notified by the Commissioner,    \n| Printed using casemine.com by licensee : Yadu Krishna K G\n\n \n  shall be granted a Unique Identity Number in such manner and for such purposes, including \nrefund of taxes on the notified supplies of goods or services or both received by them, as may \nbe prescribed. \n \n  \n (10) The registration or the Unique Identity Number shall be granted or rejected after due verification in such manner and within such period as may be prescribed. \n \n  \n (11)  A certificate of registration shall be issued in such form and with effect from such date as may be prescribed.  \n \n  \n (12) A registration or a Unique Identity Number shall be deemed to have been granted after the expiry of the period prescribed under sub-section (10), if no deficiency has been communicated to the applicant within that period",
            "footnote": "",
            "is_definition": false,
            "sort_order": 310
        },
        {
            "number": "26",
            "title": "Section 26. Deemed Registration",
            "chapter": null,
            "content": "(1)  The grant of registration or the Unique Identity Number under the Central Goods and \nServices Tax Act shall be deemed to be a grant of registration or the Unique Identity \nNumber under this Act subject to the condition that the application for registration or the \nUnique Identity Number has not been rejected under this Act within the time specified in \nsub-section (10) of section 25. \n \n Deemed \nregistration.  \n (2) Notwithstanding anything contained in sub-section (10) of section 25, any rejection of application for registration or the Unique Identity Number under the Central Goods and Services Tax Act shall be deemed to be a rejection of application for registration under this Act",
            "footnote": "",
            "is_definition": false,
            "sort_order": 320
        },
        {
            "number": "27",
            "title": "Section 27. Special provisions relating to casual taxable person and non-resident taxable person",
            "chapter": null,
            "content": "(1) The certificate of registration issued to a casual taxable person or a non-resident \ntaxable person shall be valid for the period specified in the application for registration or \nninety days from the effective date of registration, whichever is earlier and such person \nshall make taxable supplies only after the issuance of the certificate of registration: \n \n Special \nprovisions \nrelating to \ncasual \ntaxable \nperson and \nnon-resident \ntaxable \nperson. \n Provided that the proper officer may, on sufficient cause being shown by the said taxable \nperson, extend the said period of ninety days by a further period not exceeding ninety days.  \n \n  \n (2) A casual taxable person or a non-resident taxable person shall, at the time of submission of application for registration under sub-section (1) of section 25, make an advance deposit of tax in an amount equivalent to the estimated tax liability of such person for the period for which the registration is sought: \n \n  \n Provided that where any extension of time is sought under sub-section (1), such taxable \nperson shall deposit an additional amount of tax equivalent to the estimated tax liability of such \nperson for the period for which the extension is sought.  \n \n  \n (3) The amount deposited under sub-section (2) shall be credited to the electronic cash ledger of such person and shall be utilised in the manner provided under section 49",
            "footnote": "",
            "is_definition": false,
            "sort_order": 330
        },
        {
            "number": "28",
            "title": "Section 28. Amendment of registration",
            "chapter": null,
            "content": "(1) Every registered person and a person to whom a Unique Identity Number has been \nassigned shall inform the proper officer of any changes in the information furnished at the \ntime of registration or subsequent thereto, in such form and manner and within such \n Amendment \nof \nregistration. \n| Printed using casemine.com by licensee : Yadu Krishna K G\n\n \nperiod as may be prescribed.  \n \n (2) The proper officer may, on the basis of information furnished under sub-section (1) or as ascertained by him, approve or reject amendments in the registration particulars in such manner and within such period as may be prescribed: \n \n  \n Provided that approval of the proper officer shall not be required in respect of amendment of \nsuch particulars as may be prescribed: \n  \n Provided further that the proper officer shall not reject the application for amendment in the \nregistration particulars without giving the person an opportunity of being heard. \n \n  \n (3)  Any rejection or approval of amendments under the Central Goods and Services Tax Act shall be deemed to be a rejection or approval under this Act",
            "footnote": "",
            "is_definition": false,
            "sort_order": 340
        },
        {
            "number": "29",
            "title": "Section 29. Cancellation of Registration",
            "chapter": null,
            "content": "(1) The proper officer may, either on his own motion or on an application filed by the \nregistered person or by his legal heirs, in case of death of such person, cancel the \nregistration, in such manner and within such period as may be prescribed, having regard \nto the circumstances where,–– \n \n Cancellation \nof \nregistration. \n (a) the business has been discontinued, transferred fully for any reason including death \nof the proprietor, amalgamated with other legal entity, demerged or otherwise disposed of; \nor \n \n  \n (b) there is any change in the constitution of the business; or \n \n  \n (c) the taxable person, other than the person registered under sub-section (3) of section \n25, is no longer liable to be registered under section 22 or section 24. \n \n  \n (2) The proper officer may cancel the registration of a person from such date, including any retrospective date, as he may deem fit, where,–– \n \n  \n (a) a registered person has contravened  such provisions of the Act or the rules made \nthereunder as may be prescribed; or   \n \n  \n (b) a person paying tax under section 10 has not furnished returns for three consecutive \ntax periods; or \n \n  \n (c) any registered person, other than a person specified in clause (b), has not furnished \nreturns for a continuous period of six months; or \n \n  \n (d) any person who has taken voluntary registration under sub-section (3) of section 25 \nhas not commenced business within six months from the date of registration; or \n \n  \n \n \n \n \n \n(e) registration has been obtained by means of fraud, wilful misstatement or suppression of facts: \n  \n Provided that the proper officer shall not cancel the registration without giving the person an opportunity of being heard. \n  \n| Printed using casemine.com by licensee : Yadu Krishna K G\n\n \n \n (3) The cancellation of registration under this section shall not affect the liability of the person to pay tax and other dues under this Act or to discharge any obligation under this Act or the rules made thereunder for any period prior to the date of cancellation whether or not such tax and other dues are determined before or after the date of cancellation. \n \n  \n (4) The cancellation of registration under the Central Goods and Services Tax Act shall be deemed to be a cancellation of registration under this Act. \n \n  \n (5) Every registered person whose registration is cancelled shall pay an amount, by way of debit in the electronic credit ledger or electronic cash ledger, equivalent to the credit of input tax in respect of inputs held in stock and inputs contained in semi-finished or finished goods held in stock or capital goods or plant and machinery on the day immediately preceding the date of such cancellation or the output tax payable on such goods, whichever is higher, calculated in such manner as may be prescribed:  \n \n  \n \n \n \n \n \n \n \n Provided that in case of capital goods or plant and machinery, the taxable person shall pay \nan amount equal to the input tax credit taken on the said capital goods or plant and machinery, \nreduced by such percentage points as may be prescribed or the tax on the transaction value of \nsuch capital goods or plant and machinery under section 15, whichever is higher.  \n \n  \n \n \n \n \n(6) The amount payable under sub-section (5) shall be calculated in such manner as may be prescribed",
            "footnote": "",
            "is_definition": false,
            "sort_order": 350
        },
        {
            "number": "30",
            "title": "Section 30. Revocation of cancellation of registration",
            "chapter": null,
            "content": "(1) Subject to such conditions as may be prescribed, any registered person, whose \nregistration is cancelled by the proper officer on his own motion, may apply to such \nofficer for revocation of cancellation of the registration in the prescribed manner within \nthirty days from the date of service of the cancellation order. \n \n Revocation \nof \ncancellation \nof \nregistration. \n (2) The proper officer may, in such manner and within such period as may be prescribed, by order, either revoke cancellation of the registration or reject the application: \n  \n Provided that the application for revocation of cancellation of registration shall not be \nrejected unless the applicant has been given an opportunity of being heard. \n \n  \n (3)  The revocation of cancellation of registration under the Central Goods and Services Tax Act shall be deemed to be a revocation of cancellation of registration under this Act.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 360
        },
        {
            "number": "38",
            "title": "CHAPTER VII - TAX INVOICE, CREDIT AND DEBIT NOTES",
            "chapter": "CHAPTER VII",
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 370
        },
        {
            "number": "31",
            "title": "Section 31. Tax invoice",
            "chapter": null,
            "content": "(1) A registered person supplying taxable goods shall, before or at the time of,–– \n \n Tax invoice. \n (a) removal of goods for supply to the recipient, where the supply involves movement \nof goods; or \n  \n| Printed using casemine.com by licensee : Yadu Krishna K G\n\n \n \n  (b) delivery of goods or making available thereof to the recipient, in any other case,  \n \n  \n issue a tax invoice showing the description, quantity and value of goods, the tax charged \nthereon and such other particulars as may be prescribed: \n \n  \n Provided that the Government may, on the recommendations of the Council, by notification, \nspecify the categories of goods or supplies in respect of which a tax invoice shall be issued, \nwithin such time and in such manner as may be prescribed. \n \n  \n (2) A registered person supplying taxable services shall, before or after the provision of service but within a prescribed period, issue a tax invoice, showing the description, value, tax charged thereon and such other particulars as may be prescribed:  \n \n  \n Provided that the Government may, on the recommendations of the Council, by notification \nand subject to such conditions as may be mentioned therein, specify the categories of services \nin respect of which–– \n \n  \n (a) any other document issued in relation to the supply shall be deemed to be a tax \ninvoice; or \n \n  \n (b) tax invoice may not be issued. \n \n  \n (3) Notwithstanding anything contained in sub-sections (1) and (2)–– \n \n  \n (a) a registered person may, within one month from the date of issuance of certificate of \nregistration and in such manner as may be prescribed, issue a revised invoice against the \ninvoice already issued during the period beginning with the effective date of registration till \nthe date of issuance of certificate of registration to him; \n \n  \n (b) a registered person may not issue a tax invoice if the value of the goods or services \nor both supplied is less than two hundred rupees subject to such conditions and in such \nmanner as may be prescribed; \n  \n (c) a registered person supplying exempted goods or services or both or paying tax \nunder the provisions of section 10 shall issue, instead of a tax invoice, a bill of supply \ncontaining such particulars and in such manner as may be prescribed: \n \n  \n Provided that the registered person may not issue a bill of supply if the value of the \ngoods or services or both supplied is less than two hundred rupees subject to such \nconditions and in such manner as may be prescribed; \n \n  \n \n \n \n \n \n \n(d) a registered person shall, on receipt of advance payment with respect to any supply \nof goods or services or both, issue a receipt voucher or any other document, containing such \nparticulars as may be prescribed, evidencing receipt of such payment;   \n  \n (e) where, on receipt of advance payment with respect to any supply of goods or \nservices or both the registered person issues a receipt voucher, but subsequently no supply is \nmade and no tax invoice is issued in pursuance thereof, the said registered person may issue \nto the person who had made the payment, a refund voucher against such payment; \n  \n (f) a registered person who is liable to pay tax under sub-section (3) or sub-section (4)   \n| Printed using casemine.com by licensee : Yadu Krishna K G\n\n \nof section 9 shall issue an invoice in respect of goods or services or both received by him \nfrom the supplier who is not registered on the date of receipt of goods or services or both; \n \n (g) a registered person who is liable to pay tax under sub-section (3) or sub-section (4) of \nsection 9 shall issue a payment voucher at the time of making payment to the supplier. \n \n  \n (4) In case of continuous supply of goods, where successive statements of accounts or successive payments are involved, the invoice shall be issued before or at the time each such statement is issued or, as the case may be, each such payment is received.   \n \n  \n (5) Subject to the provisions of clause (d) of sub-section (3), in case of continuous supply of services,–– \n \n  \n (a) where the due date of payment is ascertainable from the contract, the invoice shall be \nissued on or before the due date of payment;  \n \n  \n (b) where the due date of payment is not ascertainable from the contract, the invoice \nshall be issued before or at the time when the supplier of service receives the payment; \n \n  \n (c) where the payment is linked to the completion of an event, the invoice shall be \nissued  on or before the date of completion of that event.  \n  \n (6) In a case where the supply of services ceases under a contract before the completion of the supply, the invoice shall be issued at the time when the supply ceases and such invoice shall be issued to the extent of the supply made before such cessation. \n \n  \n (7) Notwithstanding anything contained in sub-section (1), where the goods being sent or taken on approval for sale or return are removed before the supply takes place, the invoice shall be issued before or at the time of supply or six months from the date of removal, whichever is earlier. \n \n  \n Explanation.––For the purposes of this section, the expression “tax invoice” shall include \nany revised invoice issued by the supplier in respect of a supply made earlier",
            "footnote": "",
            "is_definition": false,
            "sort_order": 380
        },
        {
            "number": "32",
            "title": "Section 32. Prohibition on unauthorised collection of tax",
            "chapter": null,
            "content": "(1) A person who is not a registered person shall not collect in respect of any supply of \ngoods or services or both any amount by way of tax under this Act. \n \n Prohibition \nof \nunauthorised \ncollection of \ntax \n \n (2) No registered person shall collect tax except in accordance with the provisions of this Act or the rules made thereunder",
            "footnote": "",
            "is_definition": false,
            "sort_order": 390
        },
        {
            "number": "33",
            "title": "Section 33. Amount of tax to be indicated in tax invoice and other documents",
            "chapter": null,
            "content": "Notwithstanding anything contained in this Act or any other law for the time being in \nforce, where any supply is made for a consideration, every person who is liable to pay tax \nfor such supply shall prominently indicate in all documents relating to assessment, tax \ninvoice and other like documents, the amount of tax which shall form part of the price at \nwhich such supply is made. \n \n Amount of \ntax to be \nindicated in \ntax invoice \nand other \ndocuments",
            "footnote": "",
            "is_definition": false,
            "sort_order": 400
        },
        {
            "number": "34",
            "title": "Section 34. Credit and debit notes",
            "chapter": null,
            "content": "(1) Where a tax invoice has been issued for supply of any goods or services or both and \nthe taxable value  or tax charged in that tax invoice is found to exceed the taxable value \nor tax payable in respect of such supply, or where the goods supplied are returned by the \n Credit and \ndebit notes. \n| Printed using casemine.com by licensee : Yadu Krishna K G\n\n \nrecipient, or where goods or services or both supplied are found to be deficient, the \nregistered person, who has supplied such goods or services or both, may issue to the \nrecipient a credit note containing such particulars as may be prescribed.  \n \n (2) Any registered person who issues a credit note in relation to a supply of goods or services or both shall declare the details of such credit note in the return for the month during which such credit note has been issued but not later than September following the end of the financial year in which such supply was made, or the date of furnishing of the relevant annual return, whichever is earlier, and the tax liability shall be adjusted in such manner as may be prescribed: \n \n  \n Provided that no reduction in output tax liability of the supplier shall be permitted, if the \nincidence of tax and interest on such supply has been passed on to any other person. \n \n  \n (3) Where a tax invoice has been issued for supply of any goods or services or both and the taxable value or tax charged in that tax invoice is found to be less than the taxable value or tax payable in respect of such supply, the registered person, who has supplied such goods or services or both, shall issue to the recipient a debit note containing such particulars as may be prescribed. \n \n  \n (4) Any registered person who issues a debit note in relation to a supply of goods or services or both shall declare the details of such debit note in the return for the month during which such debit note has been issued and the tax liability shall be adjusted in such manner as may be prescribed.  \n \n  \n Explanation.––For the purposes of this Act, the expression “debit note” shall include a \nsupplementary invoice.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 410
        },
        {
            "number": "43",
            "title": "CHAPTER VIII - ACCOUNTS AND RECORDS",
            "chapter": "CHAPTER VIII",
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 420
        },
        {
            "number": "35",
            "title": "Section 35. Accounts and other records",
            "chapter": null,
            "content": "(1) Every registered person shall keep and maintain, at his principal place of business, as \nmentioned in the certificate of registration, 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:  \n \n Accounts \nand other \nrecords. \n \n \n \n \n \nProvided that where more than one place of business is specified in the certificate of \nregistration, the accounts relating to each place of business shall be kept at such places of \nbusiness: \n  \n Provided further that the registered person may keep and maintain such accounts and other \nparticulars in electronic form in such manner as may be prescribed. \n \n  \n (2) Every owner or operator of warehouse or godown or any other place used for storage of goods and every transporter, irrespective of whether he is a registered \n  \n| Printed using casemine.com by licensee : Yadu Krishna K G\n\n \nperson or not, shall maintain records of the consigner, consignee and other relevant details of the goods in such manner as may be prescribed.  \n \n \n \n \n(3) The Commissioner may notify a class of taxable persons to maintain additional accounts or documents for such purpose as may be specified therein.  \n \n  \n \n \n \n \n \n \n \n(4) Where the Commissioner considers that any class of taxable persons is not in a position to keep and maintain accounts in accordance with the provisions of this section, he may, for reasons to be recorded in writing, permit such class of taxable persons to maintain accounts in such manner as may be prescribed.  \n \n  \n \n \n \n \n \n \n \n \n \n(5) Every registered person whose turnover during a financial year exceeds the prescribed limit shall get his accounts audited by a chartered accountant or a cost accountant and shall submit a copy of the audited annual accounts, the reconciliation statement under sub-section (2) of section 44 and such other documents in such form and manner as may be prescribed.  \n \n  \n \n \n \n \n \n \n \n \n \n \n(6) Subject to the provisions of clause (h) of sub-section (5) of section 17, where the registered person fails to account for the goods or services or both in accordance with the provisions of sub-section (1), the proper officer shall determine the amount of tax payable on the goods or services or both that are not accounted for, as if such goods or services or both had been supplied by such person and the provisions of section 73 or section 74, as the case may be, shall, mutatis mutandis, apply for determination of such tax",
            "footnote": "",
            "is_definition": false,
            "sort_order": 430
        },
        {
            "number": "36",
            "title": "Section 36. Period of retention of accounts",
            "chapter": null,
            "content": "Every registered person required to keep and maintain books of account or other records \nin accordance with the provisions of sub-section (1) of section 35 shall retain them until \nthe expiry of seventy two months from the due date of furnishing of annual return for the \nyear pertaining to such accounts and records: \n \n Period of \nretention of \naccounts. \n Provided that a registered person, who is a party to an appeal or revision or any other \nproceedings before any Appellate Authority or Revisional Authority or Appellate Tribunal or \ncourt, whether filed by him or by the Commissioner, or is under investigation for an offence \nunder Chapter XIX, shall retain the books of account and other records pertaining to the subject \nmatter of such appeal or revision or proceedings or investigation for a period of one year after \nfinal disposal of such appeal or revision or proceedings or investigation, or for the period \nspecified above, whichever is later.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 440
        },
        {
            "number": "46",
            "title": "CHAPTER IX - RETURNS",
            "chapter": "CHAPTER IX",
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 450
        },
        {
            "number": "37",
            "title": "Section 37. Furnishing details of outward supplies",
            "chapter": null,
            "content": "(1) Every registered person, other than an Input Service Distributor, a non-resident \ntaxable person and a person paying tax under the provisions of section 10 or section 51 or \n Furnishing \ndetails of \noutward \n| Printed using casemine.com by licensee : Yadu Krishna K G\n\n \nsection 52, shall furnish, electronically, in such form and manner as may be prescribed, \nthe details of outward supplies of goods or services or both effected during a tax period \non or before the tenth day of the month succeeding the said tax period and such details \nshall be communicated to the recipient of the said supplies within such time and in such \nmanner as may be prescribed:  \n \nsupplies. \n Provided that the registered person shall not be allowed to furnish the details of outward \nsupplies during the period from the eleventh day to the fifteenth day of the month succeeding \nthe tax period: \n  \n  \n Provided further that the Commissioner may, for reasons to be recorded in writing, by \nnotification, extend the time limit for furnishing such details for such class of taxable persons \nas may be specified therein:  \n \n  \n Provided also that any extension of time limit notified by the Commissioner of central tax \nshall be deemed to be notified by the Commissioner. \n \n  \n (2) Every registered person who has been communicated the details under sub-section (3) of section 38 or the details pertaining to inward supplies of Input Service Distributor under sub-section (4) of section 38, shall either accept or reject the details so communicated, on or before the seventeenth day, but not before the fifteenth day, of the month succeeding the tax period and the details furnished by him under sub-section (1) shall stand amended accordingly.  \n \n  \n (3) Any registered person, who has furnished the details under sub-section (1) for any tax period and which have remained unmatched under section 42 or section 43, shall, upon discovery of any error or omission therein, rectify such error or omission in such manner as may be prescribed, and shall pay the tax and interest, if any, in case there is a short payment of tax on account of such error or omission, in the return to be furnished for such tax period: \n \n  \n Provided that no rectification of error or omission in respect of the details furnished under sub-\nsection (1) shall be allowed after furnishing of the return under section 39 for the month of \nSeptember following the end of the financial year to which such details pertain, or furnishing \nof the relevant annual return, whichever is earlier.  \n \n  \n Explanation.––For the purposes of this Chapter, the expression “details of outward \nsupplies” shall include details of invoices, debit notes, credit notes and revised invoices issued \nin relation to outward supplies made during any tax period",
            "footnote": "",
            "is_definition": false,
            "sort_order": 460
        },
        {
            "number": "38",
            "title": "Section 38. Furnishing details of inward supplies",
            "chapter": null,
            "content": "(1) Every registered person, other than an Input Service Distributor or a non-resident \ntaxable person or a person paying tax under the provisions of section 10 or section 51 or \nsection 52, shall verify, validate, modify or delete, if required, the details relating to \noutward supplies and credit or debit notes communicated under sub-section (1) of section \n37 to prepare the details of his inward supplies and credit or debit notes and may include \ntherein, the details of inward supplies and credit or debit notes received by him in respect \nof such supplies that have not been declared by the supplier under sub-section (1) of \nsection 37.  \n \n Furnishing \ndetails of \ninward \nsupplies. \n| Printed using casemine.com by licensee : Yadu Krishna K G\n\n \n (2) Every registered person, other than an Input Service Distributor or a non-resident taxable person or a person paying tax under the provisions of section 10 or section 51 or section 52,  shall furnish, electronically, the details of inward supplies of taxable goods or services or both, including inward supplies of goods or services or both on which the tax is payable on reverse charge basis under this Act and inward supplies of goods or services or both taxable under the Integrated Goods and Services Tax Act or on which integrated goods and services tax is payable under section 3 of the Customs Tariff Act, 1975, and credit or debit notes received in respect of such supplies during a tax period after the tenth day but on or before the fifteenth day of the month succeeding the tax period in such form and manner as may be prescribed: \n \n  \n Provided that the Commissioner may, for reasons to be recorded in writing, by notification, \nextend the time limit for furnishing such details for such class of taxable persons as may be \nspecified therein: \n \n  \n Provided further that any extension of time limit notified by the Commissioner of central \ntax shall be deemed to be notified by the Commissioner. \n \n  \n (3) The details of supplies modified, deleted or included by the recipient and furnished under sub-section (2) shall be communicated to the supplier concerned in such manner and within such time as may be prescribed. \n \n  \n (4) The details of supplies modified, deleted or included by the recipient in the return furnished under sub-section (2) or sub-section (4) of section 39 shall be communicated to the supplier concerned in such manner and within such time as may be prescribed. \n  \n \n \n \n \n \n \n \n \n \n \n(5) Any registered person, who has furnished the details under sub-section (2) for any tax period and which have remained unmatched under section 42 or section 43, shall, upon discovery of any error or omission therein, rectify such error or omission in the tax period during which such error or omission is noticed in such manner as may be prescribed, and shall pay the tax and interest, if any, in case there is a short payment of tax on account of such error or omission, in the return to be furnished for such tax period: \n  \n Provided that no rectification of error or omission in respect of the details furnished under sub-\nsection (2) shall be allowed after furnishing of the return under section 39 for the month of \nSeptember following the end of the financial year to which such details pertain, or furnishing of \nthe relevant annual return, whichever is earlier",
            "footnote": "",
            "is_definition": false,
            "sort_order": 470
        },
        {
            "number": "39",
            "title": "Section 39. Furnishing of Returns",
            "chapter": null,
            "content": "(1) Every registered person, other than an Input Service Distributor or a non-resident \ntaxable person or a person paying tax under the provisions of section 10 or section 51 or \nsection 52 shall, for every calendar month or part thereof, furnish, in such form and \nmanner as may be prescribed, a return, electronically, of inward and outward supplies of \ngoods or services or both, input tax credit availed, tax payable, tax paid and such other \nparticulars as may be prescribed on or before the twentieth day of the month succeeding \nsuch calendar month or part thereof.  \n \n Furnishing \nof returns. \n (2) A registered person paying tax under the provisions of section 10 shall, for each quarter or part thereof, furnish, in such form and manner as may be prescribed, a \n  \n| Printed using casemine.com by licensee : Yadu Krishna K G\n\n \nreturn, electronically, of turnover in the State, inward supplies of goods or services or both, tax payable and tax paid within eighteen days after the end of such quarter. \n \n (3) Every registered person required to deduct tax at source under the provisions of section 51 shall furnish, in such form and manner as may be prescribed, a return, electronically, for the month in which such deductions have been made within ten days after the end of such month. \n \n  \n (4) Every taxable person registered as an Input Service Distributor shall, for every calendar month or part thereof, furnish, in such form and manner as may be prescribed, a return, electronically, within thirteen days after the end of such month. \n \n  \n (5) Every registered non-resident taxable person shall, for every calendar month or part thereof, furnish, in such form and manner as may be prescribed, a return, electronically, within twenty days after the end of a calendar month or within seven days after the last day of the period of registration specified under sub-section (1) of section 27, whichever is earlier.  \n \n  \n (6) The Commissioner may, for reasons to be recorded in writing, by notification, extend the time limit for furnishing the returns under this section for such class of registered persons as may be specified therein:  \n \n  \n Provided that any extension of time limit notified by the Commissioner of central tax shall \nbe deemed to be notified by the Commissioner.  \n \n  \n (7) Every registered person, who is required to furnish a return under sub-section (1) or sub-section (2) or sub-section (3) or sub-section (5), shall pay to the Government the tax due as per such return not later than the last date on which he is required to furnish such return.   \n \n  \n (8) Every registered person who is required to furnish a return under sub-section (1) or sub-section (2) shall furnish a return for every tax period whether or not any supplies of goods or services or both have been made during such tax period. \n \n  \n (9) Subject to the provisions of sections 37 and 38, if any registered person after furnishing a return under sub-section (1) or sub-section (2) sub-section (3) or sub-section (4) or sub-section (5) discovers any omission or incorrect particulars therein, other than as a result of scrutiny, audit, inspection or enforcement activity by the tax authorities, he shall rectify such omission or incorrect particulars in the return to be furnished for the month or quarter during which such omission or incorrect particulars are noticed, subject to payment of interest under this Act:  \n \n  \n Provided that no such rectification of any omission or incorrect particulars shall be allowed \nafter the due date for furnishing of return for the month of September or second quarter \nfollowing the end of the financial year, or the actual date of furnishing of relevant annual \nreturn, whichever is earlier.  \n \n  \n (10) A registered person shall not be allowed to furnish a return for a tax period if the return for any of the previous tax periods has not been furnished by him. \n \n  \n| Printed using casemine.com by licensee : Yadu Krishna K G",
            "footnote": "",
            "is_definition": false,
            "sort_order": 480
        },
        {
            "number": "40",
            "title": "Section 40. First Return",
            "chapter": null,
            "content": "Every registered person who has made outward supplies in the period between the date on \nwhich he became liable to registration till the date on which registration has been granted \nshall declare the same in the first return furnished by him after grant of registration.  \n \n First Return",
            "footnote": "",
            "is_definition": false,
            "sort_order": 490
        },
        {
            "number": "41",
            "title": "Section 41. Claim of input tax credit and provisional acceptance thereof",
            "chapter": null,
            "content": "(1) Every registered person shall, subject to such conditions and restrictions as may be \nprescribed, be entitled to take the credit of eligible input tax, as self-assessed, in his return \nand such amount shall be credited on a provisional basis to his electronic credit ledger. \n \n Claim of \ninput tax \ncredit and \nprovisional \nacceptance \nthereof. \n (2) The credit referred to in sub-section (1) shall be utilised only for payment of self-assessed output tax as per the return referred to in the said sub-section",
            "footnote": "",
            "is_definition": false,
            "sort_order": 500
        },
        {
            "number": "42",
            "title": "Section 42. Matching, reversal and reclaim of input tax",
            "chapter": null,
            "content": "(1) The details of every inward supply furnished by a registered person (hereafter in this \nsection referred to as the “recipient”) for a tax period shall, in such manner and within \nsuch time as may be prescribed, be matched–– \n  \n Matching, \nreversal and \nreclaim of \ninput tax \ncredit. \n (a) with the corresponding details of outward supply furnished by the corresponding \nregistered person (hereafter in this section referred to as the “supplier”) in his valid return \nfor the same tax period or any preceding tax period;  \n \n  \n \n \n51 of 1975. \n \n(b) with the integrated goods and services tax paid under section 3 of the Customs Tariff \nAct, 1975 in respect of goods imported by him; and  \n \n  \n (c) for duplication of claims of input tax credit.  \n \n  \n \n \n \n \n \n51 of 1975 \n(2) The claim of input tax credit in respect of invoices or debit notes relating to inward supply that match with the details of corresponding outward supply or with the integrated goods and services tax paid under section 3 of the Customs Tariff Act, 1975 in respect of goods imported by him shall be finally accepted and such acceptance shall be communicated, in such manner as may be prescribed, to the recipient. \n \n  \n (3) Where the input tax credit claimed by a recipient in respect of an inward supply is in excess of the tax declared by the supplier for the same supply or the outward supply is not declared by the supplier in his valid returns, the discrepancy shall be communicated to both such persons in such manner as may be prescribed.  \n \n  \n (4) The duplication of claims of input tax credit shall be communicated to the recipient in such manner as may be prescribed.  \n \n  \n (5) The amount in respect of which any discrepancy is communicated under sub-section (3) and which is not rectified by the supplier in his valid return for the month in which discrepancy is communicated shall be added to the output tax liability of the recipient, in such manner as may be prescribed, in his return for the month succeeding the month in which the discrepancy is communicated. \n \n  \n (6) The amount claimed as input tax credit that is found to be in excess on account of duplication of claims shall be added to the output tax liability of the recipient in his return for the month in which the duplication is communicated. \n \n  \n| Printed using casemine.com by licensee : Yadu Krishna K G\n\n \n (7) The recipient shall be eligible to reduce, from his output tax liability, the amount added under sub-section (5), if the supplier declares the details of the invoice or debit note in his valid return within the time specified in sub-section (9) of section 39. \n \n  \n (8)  A recipient in whose output tax liability any amount has been added under sub-section (5) or sub-section (6), shall be liable to pay interest at the rate specified under sub-section (1) of section 50 on the amount so added from the date of availing of credit till the corresponding additions are made under the said sub-sections. \n \n  \n (9) Where any reduction in output tax liability is accepted under sub-section (7), the interest paid under sub-section (8) shall be refunded to the recipient by crediting the amount in the corresponding head of his electronic cash ledger in such manner as may be prescribed: \n \n  \n Provided that the amount of interest to be credited in any case shall not exceed the amount \nof interest paid by the supplier. \n \n  \n (10)  The amount reduced from the output tax liability in contravention of the provisions of sub-section (7) shall be added to the output tax liability of the recipient in his return for the month in which such contravention takes place and such recipient shall be liable to pay interest on the amount so added at the rate specified in sub-section (3) of section 50",
            "footnote": "",
            "is_definition": false,
            "sort_order": 510
        },
        {
            "number": "43",
            "title": "Section 43. Matching, reversal and reclaim of reduction in output tax liability",
            "chapter": null,
            "content": "(1) The details of every credit note relating to outward supply furnished by a registered \nperson (hereafter in this section referred to as the “supplier”) for a tax period shall, in \nsuch manner and within such time as may be prescribed, be matched–– \n \n Matching, \nreversal and \nreclaim of \nreduction in \noutput tax \nliability. \n (a) with the corresponding reduction in the claim for input tax credit by the \ncorresponding registered person (hereafter in this section referred to as the “recipient”) in \nhis valid return for the same tax period or any subsequent tax period; and  \n \n  \n (b) for duplication of claims for reduction in output tax liability. \n \n  \n (2) The claim for reduction in output tax liability by the supplier that matches with the corresponding reduction in the claim for input tax credit by the recipient shall be finally accepted and communicated, in such manner as may be prescribed, to the supplier. \n \n  \n (3) Where the reduction of output tax liability in respect of outward supplies exceeds the corresponding reduction in the claim for input tax credit or the corresponding credit note is not declared by the recipient in his valid returns, the discrepancy shall be communicated to both such persons in such manner as may be prescribed. \n \n  \n (4) The duplication of claims for reduction in output tax liability shall be communicated to the supplier in such manner as may be prescribed. \n \n  \n (5) The amount in respect of which any discrepancy is communicated under sub-section   \n| Printed using casemine.com by licensee : Yadu Krishna K G\n\n \n(3) and which is not rectified by the recipient in his valid return for the month in which discrepancy is communicated shall be added to the output tax liability of the supplier, in such manner as may be prescribed, in his return for the month succeeding the month in which the discrepancy is communicated. \n \n (6) The amount in respect of any reduction in output tax liability that is found to be on account of duplication of claims shall be added to the output tax liability of the supplier in his return for the month in which such duplication is communicated. \n \n  \n (7) The supplier shall be eligible to reduce, from his output tax liability, the amount added under sub-section (5) if the recipient declares the details of the credit note in his valid return within the time specified in sub-section (9) of section 39.   \n \n \n  \n \n \n \n \n \n \n \n \n \n(8) A supplier in whose output tax liability any amount has been added under sub-section (5) or sub-section (6), shall be liable to pay interest at the rate specified under sub-section (1) of section 50 in respect of the amount so added from the date of such claim for reduction in the output tax liability till the corresponding additions are made under the said sub-sections. \n  \n (9) Where any reduction in output tax liability is accepted under sub-section (7), the interest paid under sub-section (8) shall be refunded to the supplier by crediting the amount in the corresponding head of his electronic cash ledger in such manner as may be prescribed: \n \n  \n Provided that the amount of interest to be credited in any case shall not exceed the amount \nof interest paid by the recipient. \n \n  \n (10) The amount reduced from output tax liability in contravention of the provisions of sub-section (7) shall be added to the output tax liability of the supplier in his return for the month in which such contravention takes place and such supplier shall be liable to pay interest on the amount so added at the rate specified in sub-section (3) of section 50",
            "footnote": "",
            "is_definition": false,
            "sort_order": 520
        },
        {
            "number": "44",
            "title": "Section 44. Annual return",
            "chapter": null,
            "content": "(1) Every registered person, other than an Input Service Distributor, a person paying tax \nunder section 51 or section 52, a casual taxable person and a non-resident taxable person, \nshall furnish an annual return for every financial year electronically in such form and \nmanner as may be prescribed on or before the thirty-first day of December following the \nend of such financial year.  \n \n Annual \nreturn. \n (2) Every registered person who is required to get his accounts audited in accordance with the provisions of sub-section (5) of section 35 shall furnish, electronically, the annual return under sub-section (1) along with a copy of the audited annual accounts and a reconciliation statement, reconciling the value of supplies declared in the return furnished for the financial year with the audited annual financial statement, and such other particulars as may be prescribed",
            "footnote": "",
            "is_definition": false,
            "sort_order": 530
        },
        {
            "number": "45",
            "title": "Section 45. Final return",
            "chapter": null,
            "content": "Every registered person who is required to furnish a return under sub-section (1) of \nsection 39 and whose registration has been cancelled shall furnish a final return within \n Final return. \n| Printed using casemine.com by licensee : Yadu Krishna K G\n\n \nthree months of the date of cancellation or date of order of cancellation, whichever is \nlater, in such form and manner as may be prescribed",
            "footnote": "",
            "is_definition": false,
            "sort_order": 540
        },
        {
            "number": "46",
            "title": "Section 46. Notice to return defaulters",
            "chapter": null,
            "content": "Where a registered person fails to furnish a return under section 39 or section 44 or \nsection 45, a notice shall be issued requiring him to furnish such return within fifteen \ndays in such form and manner as may be prescribed.  \n  \n Notice to \nreturn \ndefaulters",
            "footnote": "",
            "is_definition": false,
            "sort_order": 550
        },
        {
            "number": "47",
            "title": "Section 47. Levy of late fee",
            "chapter": null,
            "content": "(1) Any registered person who fails to furnish the details of outward or inward supplies \nrequired under section 37 or section 38 or returns required under section 39 or section 45 \nby the due date shall pay a late fee of one hundred rupees for every day during which \nsuch failure continues subject to a maximum amount of five thousand rupees. \n \n Levy of late \nfee. \n (2) Any registered person who fails to furnish the return required under section 44 by the due date shall be liable to pay a late fee of one hundred rupees for every day during which such failure continues subject to a maximum of an amount calculated at a quarter per cent. of his turnover in the State",
            "footnote": "",
            "is_definition": false,
            "sort_order": 560
        },
        {
            "number": "48",
            "title": "Section 48. Goods and services tax practitioners",
            "chapter": null,
            "content": "(1) The manner of approval of goods and services tax practitioners, their eligibility \nconditions, duties and obligations, manner of removal and other conditions relevant for \ntheir functioning shall be such as may be prescribed. \n \n Goods and \nservices tax \npractitioners. \n (2) A registered person may authorise an approved goods and services tax practitioner to furnish the details of outward supplies under section 37, the details of inward supplies under section 38 and the return under section 39 or section 44 or section 45 in such manner as may be prescribed. \n \n  \n (3)  Notwithstanding anything contained in sub-section (2), the responsibility for correctness of any particulars furnished in the return or other details filed by the goods and services tax practitioners shall continue to rest with the registered person on whose behalf such return and details are furnished.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 570
        },
        {
            "number": "59",
            "title": "CHAPTER X - PAYMENT OF TAX",
            "chapter": "CHAPTER X",
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 580
        },
        {
            "number": "49",
            "title": "Section 49. Payment of tax, interest, penalty and other amounts",
            "chapter": null,
            "content": "(1) Every deposit made towards tax, interest, penalty, fee or any other amount by a person \nby internet banking or by using credit or debit cards or National Electronic Fund Transfer \nor Real Time Gross Settlement or by such other mode and subject to such conditions and \nrestrictions as may be prescribed, shall be credited to the electronic cash ledger of such \nperson to be maintained in such manner as may be prescribed. \n \n Payment of \ntax, interest, \npenalty and \nother \namounts. \n (2) The input tax credit as self-assessed in the return of a registered person shall be credited to his electronic credit ledger, in accordance with section 41, to be maintained in such manner as may be prescribed. \n \n  \n (3) The amount available in the electronic cash ledger may be used for making any payment towards tax, interest, penalty, fees or any other amount payable under the provisions of this Act or the rules made thereunder in such manner and subject to such conditions and within such time as may be prescribed. \n \n  \n (4) The amount available in the electronic credit ledger may be used for making any   \n| Printed using casemine.com by licensee : Yadu Krishna K G\n\n \npayment towards output tax under this Act or under the Integrated Goods and Services Tax Act in such manner and subject to such conditions and within such time as may be prescribed.  \n \n (5) The amount of input tax credit available in the electronic credit ledger of the registered person on account of –– \n \n  \n (a) integrated tax shall first be utilised towards payment of integrated tax and the amount \nremaining, if any, may be utilised towards the payment of central tax and State tax, or \nas the case may be, Union territory tax, in that order; \n  \n (b) the central tax shall first be utilised towards payment of central tax and the amount \nremaining, if any, may be utilised towards the payment of integrated tax;  \n \n  \n (c) the State tax shall first be utilised towards payment of State tax and the amount \nremaining, if any, may be utilised towards the payment of integrated tax; \n \n  \n (d) the Union territory tax shall first be utilised towards payment of Union territory tax \nand the amount remaining, if any, may be utilised towards the payment of integrated \ntax; \n  \n (e) the central tax shall not be utilised towards payment of State tax or Union territory \ntax; and \n \n  \n (f) the State tax or Union territory tax shall not be utilised towards payment of central \ntax. \n  \n (6) The balance in the electronic cash ledger or electronic credit ledger after payment of tax, interest, penalty, fee or any other amount payable under this Act or the rules made thereunder may be refunded in accordance with the provisions of section 54.    \n  \n \n \n \n \n \n(7) All liabilities of a taxable person under this Act shall be recorded and maintained in an electronic liability register in such manner as may be prescribed.   \n  \n (8) Every taxable person shall discharge his tax and other dues under this Act or the rules made thereunder in the following order, namely:–– \n \n  \n (a) self-assessed tax, and other dues related to returns of previous tax periods; \n \n  \n (b) self-assessed tax, and other dues related to the return of the current tax period; \n \n  \n  (c) any other amount payable under this Act or the rules made thereunder including the \ndemand determined under section 73 or section 74. \n \n  \n \n \n \n \n \n \n(9) Every person who has paid the tax on goods or services or both under this Act shall, unless the contrary is proved by him, be deemed to have passed on the full incidence of such tax to the recipient of such goods or services or both. \n  \n| Printed using casemine.com by licensee : Yadu Krishna K G\n\n \n Explanation.––For the purposes of this section, \n \n(a)  the date of credit to the account of the Government in the authorised bank shall be \ndeemed to be the date of deposit in the electronic cash ledger; \n(b) the expression,- \n(i) “tax dues” means the tax payable under this Act and does not include interest, fee \nand penalty; and \n(ii) “other dues” means interest, penalty, fee or any other amount payable under this Act \nor the rules made thereunder",
            "footnote": "",
            "is_definition": false,
            "sort_order": 590
        },
        {
            "number": "50",
            "title": "Section 50. Interest on delayed payment of tax",
            "chapter": null,
            "content": "(1) Every person who is liable to pay tax in accordance with the provisions of this Act or \nthe rules made thereunder, but fails to pay the tax or any part thereof to the Government \nwithin the period prescribed, shall for the period for which the tax or any part thereof \nremains unpaid, pay, on his own, interest at such rate, not exceeding eighteen per cent., as \nmay be notified by the Government on the recommendations of the Council.  \n \n Interest on \ndelayed \npayment of \ntax. \n \n \n \n(2) The interest under sub-section (1) shall be calculated, in such manner as may be prescribed, from the day succeeding the day on which such tax was due to be paid.  \n  \n (3) A taxable person who makes an undue or excess claim of input tax credit under sub-section (10) of section 42 or undue or excess reduction in output tax liability under sub-section (10) of section 43, shall pay interest on such undue or excess claim or on such undue or excess reduction, as the case may be, at such rate not exceeding twenty-four per cent., as may be notified by the Government on the recommendations of the Council",
            "footnote": "",
            "is_definition": false,
            "sort_order": 600
        },
        {
            "number": "51",
            "title": "Section 51. Tax deduction at source",
            "chapter": null,
            "content": "(1) Notwithstanding anything to the contrary contained in this Act, the Government may \nmandate,- \n Tax \ndeduction at \nsource. \n (a) a department or establishment of the Central Government or State Government; or   \n (b) local authority; or \n \n  \n (c) Governmental agencies; or  \n \n  \n \n \n \n(d) such persons or category of persons as may be notified by the Government on the \nrecommendations of the Council, \n \n  \n \n \n \n \n \n \n \n \n(hereafter in this section referred to as “the deductor”), to deduct tax at the rate of one per cent. \nfrom the payment made or credited to the supplier (hereafter in this section referred to as “the \ndeductee”) of taxable goods or services or both,  where the total value of such supply, under a \ncontract, exceeds two lakh and fifty thousand rupees:  \n  \n Provided that no deduction shall be made if the location of the supplier and the place of supply \nis in a State or Union territory which is different from the State or, as the case may be, Union \nterritory of registration of the recipient. \n \n  \n \n \n \nExplanation.––For the purpose of deduction of tax specified above, the value of supply shall \nbe taken as the amount excluding the central tax, State tax, integrated tax and cess indicated in \n  \n| Printed using casemine.com by licensee : Yadu Krishna K G\n\n \n the invoice. \n \n (2) The amount deducted as tax under this section shall be paid to the Government by the deductor within ten days after the end of the month in which such deduction is made, in such manner as may be prescribed. \n \n  \n (3) The deductor shall furnish to the deductee a certificate mentioning therein the contract value, rate of deduction, amount deducted, amount paid to the Government and such other particulars in such manner as may be prescribed. \n \n  \n (4) If any deductor fails to furnish to the deductee the certificate, after deducting the tax at source, within five days of crediting the amount so deducted to the Government, the deductor shall pay, by way of a late fee, a sum of one hundred rupees per day from the day after the expiry of such five day period until the failure is rectified, subject to a maximum amount of five thousand rupees. \n \n  \n (5) The deductee shall claim credit, in his electronic cash ledger, of the tax deducted and reflected in the return of the deductor furnished under sub-section (3) of section 39, in such manner as may be prescribed.  \n \n  \n (6) If any deductor fails to pay to the Government the amount deducted as tax under sub-section (1), he shall pay interest in accordance with the provisions of sub-section (1) of section 50, in addition to the amount of tax deducted.  \n \n  \n (7) The determination of the amount in default under this section shall be made in the manner specified in section 73 or section 74. \n \n  \n (8) The refund to the deductor or the deductee arising on account of excess or erroneous deduction shall be dealt with in accordance with the provisions of section 54: \n \n  \n Provided that no refund to the deductor shall be granted, if the amount deducted has been \ncredited to the electronic cash ledger of the deductee",
            "footnote": "",
            "is_definition": false,
            "sort_order": 610
        },
        {
            "number": "52",
            "title": "Section 52. Collection of tax at source",
            "chapter": null,
            "content": "(1) Notwithstanding anything to the contrary contained in this Act, every electronic \ncommerce operator (hereafter in this section referred to as the “operator”), not being an \nagent, shall collect an amount calculated at such rate not exceeding one per cent., as may \nbe notified by the Government on the recommendations of the Council, of the net value \nof taxable supplies made through it by other suppliers where the consideration with \nrespect to such supplies is to be collected by the operator.  \n \n Collection of \ntax at \nsource. \n Explanation.––For the purposes of this sub-section, the expression \"net value of taxable \nsupplies\" shall mean the aggregate value of taxable supplies of goods or services or both, other \nthan services notified under sub-section (5) of section 9, made during any month by all \nregistered persons through the operator reduced by the aggregate value of taxable supplies \nreturned to the suppliers during the said month. \n  \n  \n (2) The power to collect the amount specified in sub-section (1) shall be without prejudice to any other mode of recovery from the operator. \n \n  \n (3) The amount collected under sub-section (1) shall be paid to the Government by the   \n| Printed using casemine.com by licensee : Yadu Krishna K G\n\n \noperator within ten days after the end of the month in which such collection is made, in such manner as may be prescribed. \n \n (4) Every operator who collects the amount specified in sub-section (1) shall furnish a statement, electronically, containing the details of outward supplies of goods or services or both effected through it, including the supplies of goods or services or both returned through it, and the amount collected under sub-section (1) during a month, in such form and manner as may be prescribed, within ten days after the end of such month.  \n  \n (5) Every operator who collects the amount specified in sub-section (1) shall furnish an annual statement, electronically, containing the details of outward supplies of goods or services or both effected through it, including the supplies of goods or services or both returned through it, and the amount collected under the said sub-section during the financial year, in such form and manner as may be prescribed, before the thirty first day of December following the end of such financial year.  \n  \n (6) If any operator after furnishing a statement under sub-section (4) discovers any omission or incorrect particulars therein, other than as a result of scrutiny, audit, inspection or enforcement activity by the tax authorities, he shall rectify such omission or incorrect particulars in the statement to be furnished for the month during which such omission or incorrect particulars are noticed, subject to payment of interest, as specified in sub-section (1) of section 50: \n \n  \n Provided that no such rectification of any omission or incorrect particulars shall be allowed after the due date for furnishing of statement for the month of September following the end of the financial year or the actual date of furnishing of the relevant annual statement, whichever is earlier.  \n  \n (7) The supplier who has supplied the goods or services or both through the operator shall claim credit, in his electronic cash ledger, of the amount collected and reflected in the statement of the operator furnished under sub-section (4), in such manner as may be prescribed.  \n  \n (8) The details of supplies furnished by every operator under sub-section (4) shall be matched with the corresponding details of outward supplies furnished by the concerned supplier registered under this Act in such manner and within such time as may be prescribed.  \n  \n (9) Where the details of outward supplies furnished by the operator under sub-section (4) do not match with the corresponding details furnished by the supplier under section 37, the discrepancy shall be communicated to both persons in such manner and within such time as may be prescribed.  \n  \n (10) The amount in respect of which any discrepancy is communicated under sub-section (9) and which is not rectified by the supplier in his valid return or the operator in his statement for the month in which discrepancy is communicated, shall be added to the output tax liability of the said supplier, where the value of outward supplies furnished by the operator is more than the value of outward supplies furnished by the supplier, in his return for the month succeeding the month in which \n  \n| Printed using casemine.com by licensee : Yadu Krishna K G\n\n \nthe discrepancy is communicated in such manner as may be prescribed.  \n (11) The concerned supplier, in whose output tax liability any amount has been added under sub-section (10), shall pay the tax payable in respect of such supply along with interest, at the rate specified under sub-section (1) of section 50 on the amount so added from the date such tax was due till the date of its payment.  \n  \n (12) Any authority not below the rank of Deputy Commissioner may serve a notice, either before or during the course of any proceedings under this Act, requiring the operator to furnish such details relating to—  \n  \n (a) supplies of goods or services or both effected through such operator during any period; or   \n  \n  (b) stock of goods held by the suppliers making supplies through such operator in the godowns or warehouses, by whatever name called, managed by  such operator and declared as additional places of business by such suppliers,   \n  \n as may be specified in the notice.  \n  \n (13) Every operator on whom a notice has been served under sub-section (12) shall furnish the required information within fifteen working days of the date of service of such notice.  \n  \n (14) Any person who fails to furnish the information required by the notice served under sub-section (12) shall, without prejudice to any action that may be taken under section 122, be liable to a penalty which may extend to twenty-five thousand rupees.  \n  \n Explanation.—For the purposes of this section, the expression “concerned supplier” shall mean the supplier of goods or services or both making supplies through the operator",
            "footnote": "",
            "is_definition": false,
            "sort_order": 620
        },
        {
            "number": "53",
            "title": "Section 53. Transfer of input tax credit",
            "chapter": null,
            "content": "On utilisation of input tax credit availed under this Act for payment of tax dues under the \nIntegrated Goods and Services Tax Act in accordance with the provisions of sub-section \n(5) of section 49, as reflected in the valid return furnished under sub-section (1) of section \n39, the amount collected as State tax shall stand reduced by an amount equal to such \ncredit so utilised and the State Government shall transfer an amount equal to the amount \nso reduced from the State tax account to the integrated tax account in such manner and \nwithin such time as may be prescribed. \n \n Transfer of \ninput tax \ncredit.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 630
        },
        {
            "number": "65",
            "title": "CHAPTER XI - REFUNDS",
            "chapter": "CHAPTER XI",
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 640
        },
        {
            "number": "54",
            "title": "Section 54. Refund of tax",
            "chapter": null,
            "content": "(1) Any person claiming refund of any tax and interest, if any, paid on such tax or any \nother amount paid by him, may make an application before the expiry of two years from \nthe relevant date in such form and manner as may be prescribed:  \n \n Refund of \ntax. \n Provided that a registered person, claiming refund of any balance in the electronic cash   \n| Printed using casemine.com by licensee : Yadu Krishna K G\n\n \nledger in accordance with the provisions of sub-section (6) of section 49, may claim such \nrefund in the return furnished under section 39 in such manner as may be prescribed. \n \n \n \n \n46 of 1947. \n(2) A specialized agency of the United Nations Organization or any Multilateral Financial Institution and Organization notified under the United Nations (Privileges and Immunities) Act, 1947, Consulate or Embassy of foreign countries or any other person or class of persons, as notified under section 55, entitled to a refund of tax  paid by it on inward supplies of goods or services or both, may make an application for such refund, in such form and manner as may be prescribed, before the expiry of six months from the last day of the quarter in which such supply was received. \n \n  \n (3) Subject to the provisions of sub-section (10), a registered person may claim refund of any unutilised input tax credit at the end of any tax period:   \n \n  \n Provided that no refund of unutilised input tax credit shall be allowed in 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 inputs being higher than \nthe rate of tax on output supplies (other than nil rated or fully exempt supplies), except supplies \nof goods or services or both as may be notified by the Government on the recommendations of \nthe Council:  \n \n  \n Provided further that no refund of unutilised input tax credit shall be allowed in cases where \nthe goods exported out of India are subjected to export duty: \n \n  \n Provided also that no refund of input tax credit shall be allowed, if the supplier of goods or \nservices or both claims refund of the integrated tax paid on such supplies.  \n  \n (4) The application shall be accompanied by— \n \n  \n (a) such documentary evidence as may be prescribed to establish that a refund is due to the \napplicant; and   \n \n  \n (b) such documentary or other evidence (including the documents referred to in section 33) \nas the applicant may furnish to establish that the amount of tax and interest, if any, paid on such \ntax or any other amount paid in relation to which such refund is claimed was collected from, or \npaid by, him and the incidence of such tax and interest had not been passed on to any other \nperson: \n \n  \n Provided that where the amount claimed as refund is less than two lakh rupees, it shall not \nbe necessary for the applicant to furnish any documentary and other evidences but he may file a \ndeclaration, based on the documentary or other evidences available with him, certifying that the \nincidence of such tax and interest had not been passed on to any other person.   \n \n  \n (5) If, on receipt of any such application, the proper officer is satisfied that the whole or part of the amount claimed as refund is refundable, he may make an order accordingly and the amount so determined shall be credited to the Fund referred to in section 57. \n \n  \n (6) Notwithstanding anything contained in sub-section (5), the proper officer may, in the case of any claim for refund on account of zero-rated supply of goods or services or both made by registered persons, other than such category of registered persons as \n  \n| Printed using casemine.com by licensee : Yadu Krishna K G\n\n \nmay be notified by the Government on the recommendations of the Council, refund on a provisional basis, ninety per cent. of the total amount so claimed, excluding the amount of input tax credit provisionally accepted, in such manner and subject to such conditions, limitations and safeguards as may be prescribed and thereafter make an order under sub-section (5) for final settlement of the refund claim after due verification of documents furnished by the applicant. \n \n (7) The proper officer shall issue the order under sub-section (5) within sixty days from the date of receipt of application complete in all respects. \n \n  \n (8) Notwithstanding anything contained in sub-section (5), the refundable amount shall, instead of being credited to the Fund, be paid to the applicant, if such amount is relatable to – \n \n  \n (a) refund of tax paid on zero-rated supplies of goods or services or both or on inputs or \ninput services used in making such zero-rated supplies;  \n \n  \n (b) refund of unutilised input tax credit under sub-section (3);  \n \n  \n (c) refund of tax paid on a supply which is not provided, either wholly or partially, and \nfor which invoice has not been issued, or where a refund voucher has been issued;  \n \n  \n (d) refund of tax in pursuance of section 77;  \n \n  \n (e) the tax and interest, if any, or any other amount paid by the applicant, if he had not \npassed on the incidence of such tax and interest to any other person; or \n \n  \n (f) the tax or interest borne by such other class of applicants as the Government may, on \nthe recommendations of the Council, by notification, specify.  \n \n  \n (9) Notwithstanding anything to the contrary contained in any judgment, decree, order or direction of the Appellate Tribunal or any court or in any other provisions of this Act or the rules made thereunder or in any other law for the time being in force, no refund shall be made except in accordance with the provisions of sub-section (8). \n \n  \n (10)  Where any refund is due under sub-section (3) to a registered person who has defaulted in furnishing any return or who is required to pay any tax, interest or penalty, which has not been stayed by any court, Tribunal or Appellate Authority by the specified date, the proper officer may—  \n \n  \n (a) withhold payment of refund due until the said person has furnished the return or paid \nthe tax, interest or penalty, as the case may be;  \n \n  \n (b) deduct from the refund due, any tax, interest, penalty, fee or any other amount which \nthe taxable person is liable to pay but which remains unpaid under this Act or under the \nexisting law.  \n \n  \n Explanation.––For the purposes of this sub-section, the expression “specified date” shall \nmean the last date for filing an appeal under this Act.  \n \n  \n| Printed using casemine.com by licensee : Yadu Krishna K G\n\n \n (11) Where an order giving rise to a refund is the subject matter of an appeal or further proceedings or where any other proceedings under this Act is pending and the Commissioner is of the opinion that grant of such refund is likely to adversely affect the revenue in the said appeal or other proceedings on account of malfeasance or fraud committed, he may, after giving the taxable person an opportunity of being heard, withhold the refund till such time as he may determine. \n \n  \n (12) Where a refund is withheld under sub-section (11), the taxable person shall, notwithstanding anything contained in section 56, be entitled to interest at such rate not exceeding six per cent. as may be notified on the recommendations of the Council, if as a result of the appeal or further proceedings he becomes entitled to refund. \n \n  \n (13) Notwithstanding anything to the contrary contained in this section, the amount of advance tax deposited by a casual taxable person or a non-resident taxable person under sub-section (2) of section 27, shall not be refunded unless such person has, in respect of the entire period for which the certificate of registration granted to him had remained in force, furnished all the returns required under section 39. \n \n  \n (14) Notwithstanding anything contained in this section, no refund under sub-section (5) or sub-section (6) shall be paid to an applicant, if the amount is less than one thousand rupees.  \n \n  \n Explanation.—For the purposes of this section,–– \n \n  \n  (1) “refund” includes refund of tax paid on zero-rated supplies of goods or services or \nboth or on inputs or input services used in making such zero-rated supplies, or refund of tax \non the supply of goods regarded as deemed exports, or refund of unutilised input tax credit \nas provided under sub-section (3).  \n \n  \n (2) “relevant date” means – \n \n  \n  (a) in the case of goods exported out of India where a refund of tax paid is available \nin respect of goods themselves or, as the case may be, the inputs or input services used \nin such goods,–– \n \n  \n (i) if the goods are exported by sea or air, the date on which the ship or the \naircraft in which such goods are loaded, leaves India; or \n \n  \n (ii) if the goods are exported by land, the date on which such goods pass the \nfrontier; or \n \n  \n (iii) if the goods are exported by post, the date of despatch of goods by the Post \nOffice concerned to a place outside India; \n \n  \n (b) in the case of supply of goods regarded as deemed exports where a refund of tax \npaid is available in respect of the goods, the date on which the return relating to such \ndeemed exports is furnished; \n \n  \n (c) in the case of services exported out of India where a refund of tax paid is available in   \n| Printed using casemine.com by licensee : Yadu Krishna K G\n\n \nrespect of services themselves or, as the case may be, the inputs or input services used in \nsuch services, the date of–– \n \n (i) receipt of payment in convertible foreign exchange, where the supply of services \nhad been completed prior to the receipt of such payment; or \n \n  \n (ii) issue of invoice, where payment for the services had been received in advance \nprior to the date of issue of the invoice; \n \n  \n (d) in case where the tax becomes refundable as a consequence of judgment, decree, \norder or direction of the Appellate Authority, Appellate Tribunal or any court, the date of \ncommunication of such judgment, decree, order or direction; \n \n  \n (e) in the case of refund of unutilised input tax credit under sub-section (3), the end of \nthe financial year in which such claim for refund arises;  \n \n  \n (f) in the case where tax is paid provisionally under this Act or the rules made \nthereunder, the date of adjustment of tax after the final assessment thereof; \n \n  \n (g) in the case of a person, other than the supplier, the date of receipt of goods or \nservices or both by such person; and \n \n  \n  (h) in any other case, the date of payment of tax. \n \n  \n \n \n \n \n \n \n46 of 1947",
            "footnote": "",
            "is_definition": false,
            "sort_order": 650
        },
        {
            "number": "55",
            "title": "Section 55. Refund in certain cases",
            "chapter": null,
            "content": "The Government may, on the recommendations of the Council, by notification, specify \nany specialized agency of the United Nations Organization or any Multilateral Financial \nInstitution and Organization notified under the United Nations (Privileges and \nImmunities) Act, 1947, Consulate or Embassy of foreign countries and any other person \nor class of persons as may be specified in this behalf, who shall, subject to such \nconditions and restrictions as may be prescribed, be entitled to claim a refund of taxes \npaid on the notified supplies of goods or services or both received by them. \n Refund in \ncertain \ncases",
            "footnote": "",
            "is_definition": false,
            "sort_order": 660
        },
        {
            "number": "56",
            "title": "Section 56. Interest on delayed refunds",
            "chapter": null,
            "content": "If any tax ordered to be refunded under sub-section (5) of section 54 to any applicant is \nnot refunded within sixty days from the date of receipt of application under sub-section \n(1) of that section, interest at such rate not exceeding six per cent. as may be specified in \nthe notification issued by the Government on the recommendations of the Council shall \nbe payable in respect of such refund from the date immediately after the expiry of sixty \ndays from the date of receipt of application under the said sub-section till the date of \nrefund of such tax: \n \n Interest on \ndelayed \nrefunds. \n Provided that where any claim of refund arises from an order passed by an adjudicating \nauthority or Appellate Authority or Appellate Tribunal or court which has attained finality \nand the same is not refunded within sixty days from the date of receipt of application filed \nconsequent to such order, interest at such rate not exceeding nine per cent. as may be \nnotified by the Government on the recommendations of the Council shall be payable in \nrespect of such refund from the date immediately after the expiry of sixty days from the \ndate of receipt of application till the date of refund. \n  \n Explanation.––For the purposes of this section, where any order of refund is made by an \nAppellate Authority, Appellate Tribunal or any court against an order of the proper officer \n  \n| Printed using casemine.com by licensee : Yadu Krishna K G\n\n \nunder sub-section (5) of section 54, the order passed by the Appellate Authority, Appellate \nTribunal or by the court shall be deemed to be an order passed under the said sub-section (5",
            "footnote": "",
            "is_definition": false,
            "sort_order": 670
        },
        {
            "number": "57",
            "title": "Section 57. Consumer Welfare Fund",
            "chapter": null,
            "content": "The Government shall constitute a Fund, to be called the Consumer Welfare Fund and \nthere shall be credited to the Fund,–– \n \n Consumer \nWelfare \nFund. \n (a) the amount referred  to  in  sub-section (5) of section 54;  \n \n  \n \n (b) any income from investment of the amount credited to the Fund; and  \n \n  \n (c) such other monies received by it, \n \n  \n in such manner as may be prescribed",
            "footnote": "",
            "is_definition": false,
            "sort_order": 680
        },
        {
            "number": "58",
            "title": "Section 58. Utilisation of Fund",
            "chapter": null,
            "content": "(1) All sums credited to the Fund shall be utilised by the Government for the welfare of \nthe consumers in such manner as may be prescribed.  \n \n Utilisation \nof Fund. \n (2) The Government or the authority specified by it shall maintain proper and separate account and other relevant records in relation to the Fund and prepare an annual statement of accounts in such form as may be prescribed in consultation with the Comptroller and Auditor General of India.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 690
        },
        {
            "number": "71",
            "title": "CHAPTER XII - ASSESSMENT",
            "chapter": "CHAPTER XII",
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 700
        },
        {
            "number": "59",
            "title": "Section 59. Self-Assessment",
            "chapter": null,
            "content": "Every registered person shall self-assess the taxes payable under this Act and furnish a \nreturn for each tax period as specified under section 39. \n \n Self-\nassessment",
            "footnote": "",
            "is_definition": false,
            "sort_order": 710
        },
        {
            "number": "60",
            "title": "Section 60. Provisional Assessment",
            "chapter": null,
            "content": "(1) Subject to the provisions of sub-section (2), where the taxable person is unable to \ndetermine the value of goods or services or both or determine the rate of tax applicable \nthereto, he may request the proper officer in writing giving reasons for payment of tax on \na provisional basis and the proper officer shall pass an order, within a period not later \nthan ninety days from the date of receipt of such request, allowing payment of tax on \nprovisional basis at such rate or on such value as may be specified by him. \n \n Provisional \nassessment. \n (2) The payment of tax on provisional basis may be allowed, if the taxable person executes a \nbond in such form as may be prescribed, and with such surety or security as the proper \nofficer may deem fit, binding the taxable person for payment of the difference between the \namount of tax as may be finally assessed and the amount of tax provisionally assessed. \n \n  \n (3) The proper officer shall, within a period not exceeding six months from the date of the \ncommunication of the order issued under sub-section (1), pass the final assessment order \nafter taking into account such information as may be required for finalizing the assessment: \n \n  \n Provided that the period specified in this sub-section may, on sufficient cause being shown and \nfor reasons to be recorded in writing, be extended by the Joint Commissioner or Additional \nCommissioner for a further period not exceeding six months and by the Commissioner for such \nfurther period not exceeding four years. \n  \n| Printed using casemine.com by licensee : Yadu Krishna K G\n\n \n \n (4) The registered person shall be liable to pay interest on any tax payable on the supply of \ngoods or services or both under provisional assessment but not paid on the due date \nspecified under sub-section (7) of section 39 or the rules made thereunder, at the rate \nspecified under sub-section (1) of section 50, from the first day after the due date of \npayment of tax in respect of the said supply of goods or services or both till the date of \nactual payment, whether such amount is paid before or after the issuance of order for final \nassessment. \n \n  \n (5) Where the registered person is entitled to a refund consequent to the order of final \nassessment under sub-section (3), subject to the provisions of sub-section (8) of section 54, \ninterest shall be paid on such refund as provided in section 56",
            "footnote": "",
            "is_definition": false,
            "sort_order": 720
        },
        {
            "number": "61",
            "title": "Section 61. Scrutiny of returns",
            "chapter": null,
            "content": "(1) The proper officer may scrutinize the return and related particulars furnished by the \nregistered person to verify the correctness of the return and inform him of the \ndiscrepancies noticed, if any, in such manner as may be prescribed and seek his \nexplanation thereto.  \n \n Scrutiny of \nreturns. \n (2) In case the explanation is found acceptable, the registered person shall be informed \naccordingly and no further action shall be taken in this regard. \n  \n (3) In case no satisfactory explanation is furnished within a period of thirty days of being \ninformed by the proper officer or such further period as may be permitted by him or where \nthe registered person, after accepting the discrepancies, fails to take the corrective measure \nin his return for the month in which the discrepancy is accepted, the proper officer may \ninitiate appropriate action including those under section 65 or section 66 or section 67, or \nproceed to determine the tax and other dues under section 73 or section 74",
            "footnote": "",
            "is_definition": false,
            "sort_order": 730
        },
        {
            "number": "62",
            "title": "Section 62. Assessment of non-filers of returns",
            "chapter": null,
            "content": "(1) Notwithstanding anything to the contrary contained in section 73 or section 74, where \na registered person fails to furnish the return under section 39 or section 45, even after the \nservice of a notice under section 46, the proper officer may proceed to assess the tax \nliability of the said person to the best of his judgement taking into account all the relevant \nmaterial which is available or which he has gathered and issue an assessment order within \na period of five years from the date specified under section 44 for furnishing of the annual \nreturn for the financial year to which the tax not paid relates.  \n \n Assessment \nof non-filers \nof returns. \n (2) Where the registered person furnishes a valid return within thirty days of the service of the \nassessment order under sub-section (1), the said assessment order shall be deemed to have \nbeen withdrawn but the liability for payment of interest under sub-section (1) of section 50 \nor for payment of late fee under section 47 shall continue",
            "footnote": "",
            "is_definition": false,
            "sort_order": 740
        },
        {
            "number": "63",
            "title": "Section 63. Assessment of unregistered persons",
            "chapter": null,
            "content": "Notwithstanding anything to the contrary contained in section 73 or section 74, where a \ntaxable person fails to obtain registration even though liable to do so or whose \nregistration has been cancelled under sub-section (2) of section 29 but who was liable to \npay tax, the proper officer may proceed to assess the tax liability of such taxable person to \nthe best of his judgement for the relevant tax periods and issue an assessment order within \na period of five years from the date specified under section 44 for furnishing of the annual \nreturn for the financial year to which the tax not paid relates: \n \n Assessment \nof \nunregistered \npersons. \n Provided that no such assessment order shall be passed without giving the person an \nopportunity of being heard. \n  \n| Printed using casemine.com by licensee : Yadu Krishna K G",
            "footnote": "",
            "is_definition": false,
            "sort_order": 750
        },
        {
            "number": "64",
            "title": "Section 64. Summary assessment in certain special cases",
            "chapter": null,
            "content": "(1)   The proper officer may, on any evidence showing a tax liability of a person coming \nto his notice, with the previous permission of Additional Commissioner or Joint \nCommissioner, proceed to assess the tax liability of such person to protect the interest of \nrevenue and issue an assessment order, if he has sufficient grounds to believe that any \ndelay in doing so may adversely affect the interest of revenue:  \n Summary \nassessment \nin certain \nspecial \ncases. \n Provided that where the taxable person to whom the liability pertains is not \nascertainable and such liability pertains to supply of goods, the person in charge of such goods \nshall be deemed to be the taxable person liable to be assessed and liable to pay tax and any \nother amount due under this section. \n \n  \n (2) On an application made by the taxable person within thirty days from the date of receipt of \norder passed under sub-section (1) or on his own motion, if the Additional Commissioner \nor Joint Commissioner considers that such order is erroneous, he may withdraw such order \nand follow the procedure laid down in section 73 or section 74.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 760
        },
        {
            "number": "78",
            "title": "CHAPTER XIII - AUDIT",
            "chapter": "CHAPTER XIII",
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 770
        },
        {
            "number": "65",
            "title": "Section 65. Audit by tax authorities",
            "chapter": null,
            "content": "(1) The Commissioner or any officer authorised by him, by way of a general or a specific \norder, may undertake audit of any registered person for such period, at such frequency \nand in such manner as may be prescribed. \n \n Audit by tax \nauthorities. \n (2) The officers referred to in sub-section (1) may conduct audit at the place of business of the registered person or in their office. \n \n  \n (3) The registered person shall be informed by way of a notice not less than fifteen working days prior to the conduct of audit in such manner as may be prescribed.  \n  \n (4) The audit under sub-section (1) shall be completed within a period of three months from the date of commencement of the audit: \n \n  \n Provided that where the Commissioner is satisfied that audit in respect of such registered \nperson cannot be completed within three months, he may, for the reasons to be recorded in \nwriting, extend the period by a further period not exceeding six months. \n \n  \n Explanation.––For the purposes of this sub-section, the expression “commencement of \naudit” shall mean the date on which the records and other documents, called for by the tax \nauthorities, are made available by the registered person or the actual institution of audit at the \nplace of business, whichever is later. \n \n  \n (5) During the course of audit, the authorised officer may require the registered person,–– \n \n  \n (i) to afford him the necessary facility to verify the books of account or other documents \nas he may require; \n \n  \n (ii) to furnish such information as he may require and render assistance for timely   \n| Printed using casemine.com by licensee : Yadu Krishna K G\n\n \ncompletion of the audit.  \n \n (6) On conclusion of audit, the proper officer shall, within thirty days, inform the registered person, whose records are audited, about the findings, his rights and obligations and the reasons for such findings. \n \n  \n (7) Where the audit conducted under sub-section (1) results in detection of tax not paid or short paid or erroneously refunded, or input tax credit wrongly availed or utilised, the proper officer may initiate action under section 73 or section 74",
            "footnote": "",
            "is_definition": false,
            "sort_order": 780
        },
        {
            "number": "66",
            "title": "Section 66. Special Audit",
            "chapter": null,
            "content": "(1) If at any stage of scrutiny, inquiry, investigation or any other proceedings before him, \nany officer not below the rank of Assistant Commissioner, having regard to the nature \nand complexity of the case 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 normal limits, he may, \nwith the prior approval of the Commissioner, direct such registered person by a \ncommunication in writing to get his records including books of account examined and \naudited by a chartered accountant or a cost accountant as may be nominated by the \nCommissioner. \n \n Special \naudit. \n (2) The chartered accountant or cost accountant so nominated shall, within the period of ninety days, submit a report of such audit duly signed and certified by him to the said Assistant Commissioner mentioning therein such other particulars as may be specified: \n \n  \n Provided that the Assistant Commissioner may, on an application made to him in this behalf \nby the registered person or the chartered accountant or cost accountant or for any material and \nsufficient reason, extend the said period by a further period of ninety days.  \n \n  \n (3) The provisions of sub-section (1) shall have effect notwithstanding that the accounts of the registered person have been audited under any other provisions of this Act or any other law for the time being in force. \n \n  \n (4) The registered person shall be given an opportunity of being heard in respect of any material gathered on the basis of special audit under sub-section (1) which is proposed to be used in any proceedings against him under this Act or the rules made thereunder.  \n \n  \n (5) The expenses of the examination and audit of records under sub-section (1), including the remuneration of such chartered accountant or cost accountant, shall be determined and paid by the Commissioner and such determination shall be final. \n \n  \n (6) Where the special audit conducted under sub-section (1) results in detection of tax not paid or short paid or erroneously refunded, or input tax credit wrongly availed or utilised, the proper officer may initiate action under section 73 or section 74.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 790
        },
        {
            "number": "81",
            "title": "CHAPTER XIV - INSPECTION, SEARCH, SEIZURE AND ARREST",
            "chapter": "CHAPTER XIV",
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 800
        },
        {
            "number": "67",
            "title": "Section 67. Power of inspection, search and seizure",
            "chapter": null,
            "content": "(1) Where the proper officer, not below the rank of Joint Commissioner, has reasons to  Power of \ninspection, \n| Printed using casemine.com by licensee : Yadu Krishna K G\n\n \nbelieve that–– search and \nseizure. \n (a) a taxable person has suppressed any transaction relating to supply of goods or \nservices or both or the stock of goods in hand, or has claimed input tax credit in excess of \nhis entitlement under this Act or has indulged in contravention of any of the provisions of \nthis Act or the rules made thereunder to evade tax under this Act; or  \n \n  \n (b) any person engaged in the business of transporting goods or an owner or operator of \na warehouse or a godown or any other place is keeping goods which have escaped payment \nof tax or has kept his accounts or goods in such a manner as is likely to cause evasion of tax \npayable under this Act,  \n \n  \n he may authorise in writing any other officer of State tax to inspect any places of business of \nthe taxable person or the persons engaged in the business of transporting goods or the owner or \nthe operator of warehouse or godown or any other place. \n \n  \n (2) Where the proper officer, not below the rank of Joint Commissioner, either pursuant to an inspection carried out under sub-section (1) or otherwise, has reasons to believe that any goods liable to confiscation or any documents or books or things, which in his opinion shall be useful for or relevant to any proceedings under this Act, are secreted in any place, he may authorise in writing any other officer of State tax to search and seize or may himself search and seize such goods, documents or books or things: \n \n  \n Provided that where it is not practicable to seize any such goods, the proper officer, or any \nofficer authorised by him, may serve on the owner or the custodian of the goods an order that \nhe shall not remove, part with, or otherwise deal with the goods except with the previous \npermission of such officer:  \n \n  \n Provided further that the documents or books or things so seized shall be retained by such \nofficer only for so long as may be necessary for their examination and for any inquiry or \nproceedings under this Act.  \n \n  \n (3) The documents, books or things referred to in sub-section (2) or any other documents, books or things produced by a taxable person or any other person, which have not been relied upon for the issue of notice under this Act or the rules made thereunder, shall be returned to such person within a period not exceeding thirty days of the issue of the said notice.  \n \n  \n (4) The officer authorised under sub-section (2) shall have the power to seal or break open the door of any premises or to break open any almirah, electronic devices, box, receptacle in which any goods, accounts, registers or documents of the person are suspected to be concealed, where access to such premises, almirah, electronic devices, box or receptacle is denied.  \n \n  \n (5) The person from whose custody any documents are seized under sub-section (2) shall be entitled to make copies thereof or take extracts therefrom in the presence of an authorised officer at such place and time as such officer may indicate in this behalf except where making such copies or taking such extracts may, in the opinion of the proper officer, prejudicially affect the investigation. \n \n  \n| Printed using casemine.com by licensee : Yadu Krishna K G\n\n \n (6) The goods so seized under sub-section (2) shall be released, on a provisional basis, upon execution of a bond and furnishing of a security, in such manner and of such quantum, respectively, as may be prescribed or on payment of applicable tax, interest and penalty payable, as the case may be. \n \n  \n (7) Where any goods are seized under sub-section (2) and no notice in respect thereof is given within six months of the seizure of the goods, the goods shall be returned to the person from whose possession they were seized:  \n \n  \n  Provided that the period of six months may, on sufficient cause being shown, be extended \nby the proper officer for a further period not exceeding six months. \n \n  \n (8) The Government may, having regard to the perishable or hazardous nature of any goods, depreciation in the value of the goods with the passage of time, constraints of storage space for the goods or any other relevant considerations, by notification, specify the goods or class of goods which shall, as soon as may be after its seizure under sub-section (2), be disposed of by the proper officer in such manner as may be prescribed.  \n \n  \n (9) Where any goods, being goods specified under sub-section (8), have been seized by a proper officer, or any officer authorised by him under sub-section (2), he shall prepare an inventory of such goods in such manner as may be prescribed. \n \n  \n2 of 1974. (10) The provisions of the Code of Criminal Procedure, 1973, relating to search and seizure, shall, so far as may be, apply to search and seizure under this section subject to the modification that sub-section (5) of section 165 of the said Code shall have effect as if for the word “Magistrate”, wherever it occurs, the word “Commissioner” were substituted.  \n \n  \n (11) Where the proper officer has reasons to believe that any person has evaded or is attempting to evade the payment of any tax, he may, for reasons to be recorded in writing, seize the accounts, registers or documents of such person produced before him and shall grant a receipt for the same, and shall retain the same for so long as may be necessary in connection with any proceedings under this Act or the rules made thereunder for prosecution. \n \n  \n (12)  The Commissioner or an officer authorised by him may cause purchase of any goods or services or both by any person authorised by him from the business premises of any taxable person, to check the issue of tax invoices or bills of supply by such taxable person, and on return of goods so purchased by such officer, such taxable person or any person in charge of the business premises shall refund the amount so paid towards the goods after cancelling any tax invoice or bill of supply issued earlier",
            "footnote": "",
            "is_definition": false,
            "sort_order": 810
        },
        {
            "number": "68",
            "title": "Section 68. Inspection of goods in movement",
            "chapter": null,
            "content": "(1)  The Government may require the person in charge of a conveyance carrying any \nconsignment of goods of value exceeding such amount as may be specified to carry with \nhim such documents and such devices as may be prescribed.  \n \n Inspection of \ngoods in \nmovement. \n (2) The details of documents required to be carried under sub-section (1) shall be validated in such manner as may be prescribed. \n  \n| Printed using casemine.com by licensee : Yadu Krishna K G\n\n \n \n (3)  Where any conveyance referred to in sub-section (1) is intercepted by the proper officer at any place, he may require the person in charge of the said conveyance to produce the documents prescribed under the said sub-section and devices for verification, and the said person shall be liable to produce the documents and devices and also allow the inspection of goods",
            "footnote": "",
            "is_definition": false,
            "sort_order": 820
        },
        {
            "number": "69",
            "title": "Section 69. Power of arrest",
            "chapter": null,
            "content": "(1) Where  the Commissioner has  reasons  to  believe  that  a  person  has committed any \noffence specified in clause (a) or clause (b) or clause (c) or clause (d) of sub-section (1) of \nsection 132 which is punishable under clause (i) or (ii) of sub-section (1), or sub-section \n(2) of the said section, he may, by order, authorise  any officer  of State tax to arrest  such \nperson.  \n  \n Power to \narrest. \n (2) Where a person is arrested under sub-section (1) for an offence specified under sub-section (5) of section 132, the officer authorised to arrest the person shall inform such person of the grounds of arrest and produce him before a Magistrate within twenty four hours.  \n \n  \n \n \n \n \n \n \n2 of 1974. \n(3) Subject to the provisions of the Code of Criminal Procedure, 1973,-- \n(a) where a person is arrested under sub-section (1) for any offence  specified under sub-\nsection (4) of section 132, he shall be admitted to bail or in default of bail, forwarded to the \ncustody of the Magistrate; \n \n(b)  in the case of a non-cognizable and bailable offence, the Deputy Commissioner or the \nAssistant Commissioner shall, for the purpose of releasing an arrested person on bail or \notherwise, have the same powers and be subject to the same provisions as an officer-in-charge \nof a police station  \n  \n5 of 1908",
            "footnote": "",
            "is_definition": false,
            "sort_order": 830
        },
        {
            "number": "70",
            "title": "Section 70. Power to summon persons to give evidence and produce documents",
            "chapter": null,
            "content": "(1) The proper officer under this Act shall have power to summon any person whose \nattendance he considers necessary either to give evidence or to produce a document or \nany other thing in any inquiry in the same manner, as provided in the case of a civil court \nunder the provisions of the Code of Civil Procedure, 1908. \n \n \n Power to \nsummon \npersons to \ngive \nevidence and \nproduce \ndocuments. \n \n \n45 of 1860. \n(2) Every such inquiry referred to in sub-section (1) shall be deemed to be a “judicial proceedings” within the meaning of section 193 and section 228 of the Indian Penal Code",
            "footnote": "",
            "is_definition": false,
            "sort_order": 840
        },
        {
            "number": "71",
            "title": "Section 71. Access to business premises",
            "chapter": null,
            "content": "(1) Any officer under this Act, authorised by the proper officer not below the rank of \nJoint Commissioner, shall have access to any place of business of a registered person to \ninspect books of account, documents, computers, computer programs, computer software \nwhether installed in a computer or otherwise and such other things as he may require and \nwhich may be available at such place, for the purposes of carrying out any audit, scrutiny, \nverification and checks as may be necessary to safeguard the interest of revenue. \n  \n Access to \nbusiness \npremises. \n (2) Every person in charge of place referred to in sub-section (1) shall, on demand, make available to the officer authorised under sub-section (1) or the audit party deputed by the proper officer or a cost accountant or chartered accountant nominated under section 66–– \n \n  \n (i) such records as prepared or maintained by the registered person and declared to the   \n| Printed using casemine.com by licensee : Yadu Krishna K G\n\n \nproper officer in such manner as may be prescribed;  \n \n (ii) trial balance or its equivalent; \n \n  \n (iii) statements of annual financial accounts, duly audited, wherever required;  \n \n  \n18 of 2013. (iv) cost audit report, if any, under section 148 of the Companies Act, 2013; \n \n  \n \n43 of 1961. (v) the income-tax audit report, if any, under section 44AB of the Income-tax Act, 1961; \nand \n \n  \n (vi) any other relevant record,  \n \n  \n for the scrutiny by the officer or audit party or the chartered accountant or cost accountant \nwithin a period not exceeding fifteen working days from the day when such demand is made, or \nsuch further period as may be allowed by the said officer or the audit party or the chartered \naccountant or cost accountant",
            "footnote": "",
            "is_definition": false,
            "sort_order": 850
        },
        {
            "number": "72",
            "title": "Section 72. Officers to assist proper officers",
            "chapter": null,
            "content": "(1) All officers of Police, Railways, Customs, and those officers engaged in the collection \nof land revenue, including village officers, officers of central tax and officers of the \nUnion territory tax shall assist the proper officers in the implementation of this Act. \n Officers to \nassist proper \nofficers. \n (2) The Government may, by notification, empower and require any other class of officers to assist the proper officers in the implementation of this Act when called upon to do so by the Commissioner.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 860
        },
        {
            "number": "88",
            "title": "CHAPTER XV - DEMANDS AND RECOVERY",
            "chapter": "CHAPTER XV",
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 870
        },
        {
            "number": "73",
            "title": "Section 73. Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful misstatement or suppression of facts",
            "chapter": null,
            "content": "(1) Where it appears to the proper officer that any tax has not been paid or short paid or \nerroneously refunded, or where input tax credit has been wrongly availed or utilised for \nany reason, other than the reason of fraud or any wilful misstatement or suppression of \nfacts to evade tax, he shall serve notice on the person chargeable with tax which has not \nbeen so paid or which has been so short paid or to whom the refund has erroneously been \nmade, or who has wrongly availed or utilised input tax credit, requiring him to show \ncause as to why he should not pay the amount specified in the notice along with interest \npayable thereon under section 50 and a penalty leviable under the provisions of this Act \nor the rules made thereunder. \n \n Determinati\non of tax not \npaid or short \npaid or \nerroneously \nrefunded or \ninput tax \ncredit \nwrongly \navailed or \nutilised for \nany reason \nother than \nfraud or any \nwilful \nmisstatemen\nt or \nsuppression \nof facts. \n (2) The proper officer shall issue the notice under sub-section (1) at least three months prior to the time limit specified in sub-section (10) for issuance of order. \n \n  \n (3) Where a notice has been issued for any period under sub-section (1), the proper officer may serve a statement, containing the details of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for such periods \n  \n| Printed using casemine.com by licensee : Yadu Krishna K G\n\n \nother than those covered under sub-section (1), on the person chargeable with tax.  \n \n (4) The service of such statement shall be deemed to be service of notice on such person under sub-section (1), subject to the condition that the grounds relied upon for such tax periods other than those covered under sub-section (1) are the same as are mentioned in the earlier notice. \n \n  \n (5) The person chargeable with tax may, before service of notice under sub-section (1) or, as the case may be, the statement under sub-section (3), pay the amount of tax along with interest payable thereon under section 50 on the basis of his own ascertainment of such tax or the tax as ascertained by the proper officer and inform the proper officer in writing of such payment.  \n \n  \n (6) The proper officer, on receipt of such information, shall not serve any notice under sub-section (1) or, as the case may be, the statement under sub-section (3), in respect of the tax so paid or any penalty payable under the provisions of this Act or the rules made thereunder.  \n \n  \n (7) Where the proper officer is of the opinion that the amount paid under sub-section (5) falls short of the amount actually payable, he shall proceed to issue the notice as provided for in sub-section (1) in respect of such amount which falls short of the amount actually payable. \n \n  \n (8) Where any person chargeable with tax under sub-section (1) or sub-section (3) pays the said tax along with interest payable under section 50 within thirty days of issue of show cause notice, no penalty shall be payable and all proceedings in respect of the said notice shall be deemed to be concluded. \n \n  \n (9) The proper officer shall, after considering the representation, if any, made by person chargeable with tax, determine the amount of tax, interest and a penalty equivalent to ten per cent. of tax or ten thousand rupees, whichever is higher, due from such person and issue an order.  \n \n  \n (10) The proper officer shall issue the order under sub-section  (9) within three years from the due date for furnishing of annual return for the financial year to which the tax not paid or short paid or input tax credit wrongly availed or utilised relates to or within three years from the date of erroneous refund. \n \n  \n (11) Notwithstanding anything contained in sub-section (6) or sub-section (8), penalty under sub-section (9) shall be payable where any amount of self-assessed tax or any amount collected as tax has not been paid within a period of thirty days from the due date of payment of such tax",
            "footnote": "",
            "is_definition": false,
            "sort_order": 880
        },
        {
            "number": "74",
            "title": "Section 74. Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilful-misstatement or suppression of facts",
            "chapter": null,
            "content": "(1) Where it appears to the proper officer that any tax has not been paid or short paid or \nerroneously refunded or where input tax credit has been wrongly availed or utilised by \nreason of fraud, or any wilful misstatement or suppression of facts to evade tax, he shall \nserve notice on the person chargeable with tax which has not been so paid or which has \nbeen so short paid or to whom the refund has erroneously been made, or who has wrongly \navailed or utilised input tax credit, requiring him to show cause as to why he should not \npay the amount specified in the notice along with interest payable thereon under section \n Determinati\non of tax not \npaid or short \npaid or \nerroneously \nrefunded or \ninput tax \ncredit \nwrongly \n| Printed using casemine.com by licensee : Yadu Krishna K G\n\n \n50 and a penalty equivalent to the tax specified in the notice. \n \navailed or \nutilised by \nreason of \nfraud or any \nwilful \nmisstatemen\nt or \nsuppression \nof facts. \n (2) The proper officer shall issue the notice under sub-section (1) at least six months prior to the time limit specified in sub-section (10) for issuance of order. \n \n  \n (3) Where a notice has been issued for any period under sub-section (1), the proper officer may serve a statement, containing the details of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for such periods other than those covered under sub-section (1), on the person chargeable with tax.   \n  \n (4) The service of statement under sub-section (3) shall be deemed to be service of notice under sub-section (1) of section 73, subject to the condition that the grounds relied upon in the said statement, except the ground of fraud, or any wilful-misstatement or suppression of facts to evade tax, for periods other than those covered under sub-section (1) are the same as are mentioned in the earlier notice.     \n  \n (5) The person chargeable with tax may, before service of notice under sub-section (1), pay the amount of tax along with interest payable under section 50 and a penalty equivalent to fifteen per cent. of such tax on the basis of his own ascertainment of such tax or the tax as ascertained by the proper officer and inform the proper officer in writing of such payment.  \n  \n  \n (6) The proper officer, on receipt of such information, shall not serve any notice under sub-section (1), in respect of the tax so paid or any penalty payable under the provisions of this Act or the rules made thereunder. \n \n  \n (7) Where the proper officer is of the opinion that the amount paid under sub-section (5) falls short of the amount actually payable, he shall proceed to issue the notice as provided for in sub-section (1) in respect of such amount which falls short of the amount actually payable. \n \n  \n (8) Where any person chargeable with tax under sub-section (1) pays the said tax along with interest payable under section 50 and a penalty equivalent to twenty five per cent. of such tax within thirty days of issue of the notice, all proceedings in respect of the said notice shall be deemed to be concluded. \n \n  \n (9) The proper officer shall, after considering the representation, if any, made by the person chargeable with tax, determine the amount of tax, interest and penalty due from such person and issue an order.  \n \n  \n (10) The proper officer shall issue the order under sub-section (9) within a period of five years from the due date for furnishing of annual return for the financial year to which the tax not paid or short paid or input tax credit wrongly availed or utilised relates to or within five years from the date of erroneous refund.  \n \n  \n| Printed using casemine.com by licensee : Yadu Krishna K G\n\n \n (11) Where any person served with an order issued under sub-section (9) pays the tax along with interest payable thereon under section 50 and a penalty equivalent to fifty per cent. of such tax within thirty days of communication of the order, all proceedings in respect of the said notice shall be deemed to be concluded.  \n \n  \n Explanation 1.– For the purposes of section 73 and this section, —  \n \n  \n (i) the expression “all proceedings in respect of the said notice” shall not include \nproceedings under section 132; \n \n  \n (ii) where the notice under the same proceedings is issued to the main person liable to pay \ntax and some other persons, and such proceedings against the main person have been \nconcluded under section 73 or section 74, the proceedings against all the persons liable to \npay penalty under sections 122, 125, 129 and 130 are deemed to be concluded. \n  \n \n  \n Explanation 2.––For the purposes of this Act, the expression “suppression” shall mean non-\ndeclaration of facts or information which a taxable person is required to declare in the return, \nstatement, report or any other document furnished under this Act or the rules made thereunder, \nor failure to furnish any information on being asked for, in writing, by the proper officer",
            "footnote": "",
            "is_definition": false,
            "sort_order": 890
        },
        {
            "number": "75",
            "title": "Section 75. General provisions relating to determination of tax",
            "chapter": null,
            "content": "(1) Where the service of notice or issuance of order is stayed by an order of a court or \nAppellate Tribunal, the period of such stay shall be excluded in computing the period \nspecified in sub-sections (2) and (10) of section 73 or sub-sections  (2) and  (10) of \nsection 74, as the case may be.  \n \n General \nprovisions \nrelating to \ndeterminatio\nn of tax. \n (2) Where any Appellate Authority or Appellate Tribunal or court concludes that the notice issued under sub-section (1) of section 74 is not sustainable for the reason that the charges of fraud or any wilful misstatement or suppression of facts to evade tax has not been established against the person to whom the notice was issued, the proper officer shall determine the tax payable by such person, deeming as if the notice were issued under sub-section (1) of section 73. \n \n  \n (3) Where any order is required to be issued in pursuance of the direction of the Appellate Authority or Appellate Tribunal or a court, such order shall be issued within two years from the date of communication of the said direction. \n \n  \n (4) An opportunity of hearing shall be granted where a request is received in writing from the person chargeable with tax or penalty, or where any adverse decision is contemplated against such person. \n \n  \n (5) The proper officer shall, if sufficient cause is shown by the person chargeable with tax, grant time to the said person and adjourn the hearing for reasons to be recorded in writing: \n \n  \n Provided that no such adjournment shall be granted for more than three times to a person \nduring the proceedings. \n \n  \n (6) The proper officer, in his order, shall set out the relevant facts and the basis of his decision. \n  \n| Printed using casemine.com by licensee : Yadu Krishna K G\n\n \n \n (7) The amount of tax, interest and penalty demanded in the order shall not be in excess of the amount specified in the notice and no demand shall be confirmed on the grounds other than the grounds specified in the notice.  \n \n  \n (8) Where the Appellate Authority or Appellate Tribunal or court modifies the amount of tax determined by the proper officer, the amount of interest and penalty shall stand modified accordingly, taking into account the amount of tax so modified. \n \n  \n (9) The interest on the tax short paid or not paid shall be payable whether or not specified in the order determining the tax liability. \n \n  \n (10) The adjudication proceedings shall be deemed to be concluded, if the order is not issued within three years as provided for in sub-section (10) of section 73 or within five years as provided for in sub-section (10) of section 74. \n \n  \n (11) An issue on which the Appellate Authority or the Appellate Tribunal or the High Court has given its decision which is prejudicial to the interest of revenue in some other proceedings and an appeal to the Appellate Tribunal or the High Court or the Supreme Court against such decision of the Appellate Authority or the Appellate Tribunal or the High Court is pending, the period spent between the date of the decision of the Appellate Authority and that of the  Appellate Tribunal or the date of decision of the Appellate Tribunal and that of the High Court or  the date of the decision of the High Court and that of the Supreme Court shall be excluded in computing the period referred to in sub-section (10) of section 73 or sub-section (10) of section 74  where proceedings are initiated by way of issue of a show cause notice under the said sections. \n \n  \n (12) Notwithstanding anything contained in section 73 or section 74, where any amount of self-assessed tax in accordance with a return furnished under section 39 remains unpaid, either wholly or partly, or any amount of interest payable on such tax remains unpaid, the same shall be recovered under the provisions of section 79. \n \n  \n (13) Where any penalty is imposed under section 73 or section 74, no penalty for the same act or omission shall be imposed on the same person under any other provision of this Act",
            "footnote": "",
            "is_definition": false,
            "sort_order": 900
        },
        {
            "number": "76",
            "title": "Section 76. Tax collected but not paid to Government",
            "chapter": null,
            "content": "(1) Notwithstanding anything to the contrary contained in any order or direction of any \nAppellate Authority or Appellate Tribunal or court or in any other provisions of this Act \nor the rules made thereunder or any other law for the time being in force, every person \nwho has collected from any other person any amount as representing the tax under this \nAct, and has not paid the said amount to the Government, shall forthwith pay the said \namount to the Government, irrespective of whether the supplies in respect of which such \namount was collected are taxable or not. \n  \n Tax \ncollected but \nnot paid to \nGovernment. \n (2) Where any amount is required to be paid to the Government under sub-section (1), and which has not been so paid, the proper officer may serve on the person liable to pay such amount a notice requiring him to show cause as to why the said amount as specified in the notice, should not be paid by him to the Government and why a penalty equivalent to the amount specified in the notice should not be imposed on \n  \n| Printed using casemine.com by licensee : Yadu Krishna K G\n\n \nhim under the provisions of this Act. \n \n (3) The proper officer shall, after considering the representation, if any, made by the person on whom the notice is served under sub-section (2), determine the amount due from such person and thereupon such person shall pay the amount so determined. \n  \n  \n (4) The person referred to in sub-section (1) shall in addition to paying the amount referred to in sub-section (1) or sub-section (3) also be liable to pay interest thereon at the rate specified under section 50 from the date such amount was collected by him to the date such amount is paid by him to the Government.  \n \n  \n (5) An opportunity of hearing shall be granted where a request is received in writing from the person to whom the notice was issued to show cause.  \n \n  \n (6) The proper officer shall issue an order within one year from the date of issue of the notice. \n \n  \n (7) Where the issuance of order is stayed by an order of the court or Appellate Tribunal, the period of such stay shall be excluded in computing the period of one year. \n \n  \n (8) The proper officer, in his order, shall set out the relevant facts and the basis of his decision. \n \n  \n (9) The amount paid to the Government under sub-section (1) or sub-section (3) shall be adjusted against the tax payable, if any, by the person in relation to the supplies referred to in sub-section (1). \n \n  \n (10) Where any surplus is left after the adjustment under sub-section (9), the amount of such surplus shall either be credited to the Fund or refunded to the person who has borne the incidence of such amount. \n \n  \n (11) The person who has borne the incidence of the amount, may apply for the refund of the same in accordance with the provisions of section 54",
            "footnote": "",
            "is_definition": false,
            "sort_order": 910
        },
        {
            "number": "77",
            "title": "Section 77. Tax wrongfully collected and paid to Central Government or State Government",
            "chapter": null,
            "content": "(1) A registered person who has paid the central tax and State tax on a transaction \nconsidered by him to be an intra-State supply, but which is subsequently held to be an \ninter-State supply, shall be refunded the amount of taxes so paid in such manner and \nsubject to such conditions as may be prescribed. \n \n Tax \nwrongfully \ncollected \nand paid to \nCentral \nGovernment \nor State \nGovernment. \n (2) A registered person who has paid integrated tax on a transaction considered by him to be an inter-State supply, but which is subsequently held to be an intra-State supply, shall not be required to pay any interest on the amount of State tax payable",
            "footnote": "",
            "is_definition": false,
            "sort_order": 920
        },
        {
            "number": "78",
            "title": "Section 78. Initiation of recovery proceedings",
            "chapter": null,
            "content": "Any amount payable by a taxable person in pursuance of an order passed under this Act \nshall be paid by such person within a period of  three months from the date of service of \nsuch order failing which recovery proceedings shall be initiated:  \n \n Initiation of \nrecovery \nproceedings.   \n| Printed using casemine.com by licensee : Yadu Krishna K G\n\n \n Provided that where the proper officer considers it expedient in the interest of revenue, he \nmay, for reasons to be recorded in writing, require the said taxable person to make such \npayment within such period less than a period of three months as may be specified by him",
            "footnote": "",
            "is_definition": false,
            "sort_order": 930
        },
        {
            "number": "79",
            "title": "Section 79. Recovery of tax",
            "chapter": null,
            "content": "(1) Where any amount payable by a person to the Government under any of the \nprovisions of this Act or the rules made thereunder is not paid, the proper officer shall \nproceed to recover the amount by one or more of the following modes, namely:–– \n \n Recovery of \ntax. \n (a) the proper officer may deduct or may require any other specified officer to deduct \nthe amount so payable from any money owing to such person which may be under the \ncontrol of the proper officer or such other specified officer; \n \n  \n (b) the proper officer may recover or may require any other specified officer to recover \nthe amount so payable by detaining and selling any goods belonging to such person which \nare under the control of the proper officer or such other specified officer; \n \n  \n (c) (i) the proper officer may, by a notice in writing, require any other person from \nwhom money is due or may become due to such person or who holds or may subsequently \nhold money for or on account of such person, to pay to the Government either forthwith \nupon the money becoming due or being held, or within the time specified in the notice not \nbeing before the money becomes due or is held, so much of the money as is sufficient to \npay the amount due from such person or the whole of the money when it is equal to or less \nthan that amount;  \n \n  \n (ii) every person to whom the notice is issued under sub-clause (i) shall be bound to \ncomply with such notice, and in particular, where any such notice is issued to a post \noffice, banking company or an insurer, it shall not be necessary to produce any pass \nbook, deposit receipt, policy or any other document for the purpose of any entry, \nendorsement or the like being made before payment is made, notwithstanding any rule, \npractice or requirement to the contrary;  \n \n  \n (iii) in case the person to whom a notice under sub-clause (i)  has been issued, fails \nto make the payment in pursuance thereof to the Government, he shall be deemed to be \na defaulter in respect of the amount specified in the notice and all the consequences of \nthis Act or the rules made thereunder shall follow; \n \n  \n (iv) the officer issuing a notice under sub-clause (i) may, at any time, amend or \nrevoke such notice or extend the time for making any payment in pursuance of the \nnotice; \n \n  \n (v) any person making any payment in compliance with a notice issued under sub-\nclause (i) shall be deemed to have made the payment under the authority of the person \nin default and such payment being credited to the Government shall be deemed to \nconstitute a good and sufficient discharge of the liability of such person to the person in \ndefault to the extent of the amount specified in the receipt; \n \n  \n (vi) any person discharging any liability to the person in default after service on him \nof the notice issued under sub-clause (i) shall be personally liable to the Government to \nthe extent of the liability discharged or to the extent of the liability of the person in \ndefault for tax, interest and penalty, whichever is less; \n \n  \n| Printed using casemine.com by licensee : Yadu Krishna K G\n\n \n (vii) where a person on whom a notice is served under sub-clause (i) proves to the \nsatisfaction of the officer issuing the notice that the money demanded or any part \nthereof was not due to the person in default or that he did not hold any money for or on \naccount of the person in default, at the time the notice was served on him, nor is the \nmoney demanded or any part thereof, likely to become due to the said person or be held  \nfor or on account of such person, nothing contained in this section shall be deemed to \nrequire the person on whom the notice has been served to pay to the Government any \nsuch money or part thereof;  \n \n  \n (d) the proper officer may, in accordance with the rules to be made in this behalf, \ndistrain any movable or immovable property belonging to or under the control of such \nperson, and detain the same until the amount payable is paid; and in case, any part of the \nsaid amount payable or of the cost of the distress or keeping of the property, remains unpaid \nfor a period of thirty days next after any such distress, may cause the said property to be \nsold and with the proceeds of such sale, may satisfy the amount payable and the costs \nincluding cost of sale remaining unpaid and shall render the surplus amount, if any, to such \nperson;  \n \n  \n (e) the proper officer may prepare a certificate signed by him specifying the amount due \nfrom such person and send it to the Collector of the district in which such person owns any \nproperty or resides or carries on his business or to any officer authorised by the Government \nand the said Collector or the said officer, on receipt of such certificate, shall proceed to \nrecover from such person the amount specified thereunder as if it were an arrear of land \nrevenue; \n \n  \n \n2 of 1974. (f) Notwithstanding anything contained in the Code of Criminal Procedure, 1973, the \nproper officer may file an application to the appropriate Magistrate and such Magistrate \nshall proceed to recover from such person the amount specified thereunder as if it were a \nfine imposed by him. \n \n  \n (2) Where the terms of any bond or other instrument executed under this Act or any rules or regulations made thereunder provide that any amount due under such instrument may be recovered in the manner laid down in sub-section (1), the amount may, without prejudice to any other mode of recovery, be recovered in accordance with the provisions of that sub-section. \n \n  \n (3) Where any amount of tax, interest or penalty is payable by a person to the Government under any of the provisions of this Act or the rules made thereunder and which remains unpaid, the proper officer of central tax, during the course of recovery of said tax arrears, may recover the amount from the said person as if it were an arrear of central tax and credit the amount so recovered to the account of the Government.  \n \n  \n (4) Where the amount recovered under sub-section (3) is less than the amount due to the Central Government and State Government, the amount to be credited to the account of the respective Governments shall be in proportion to the amount due to each such Government",
            "footnote": "",
            "is_definition": false,
            "sort_order": 940
        },
        {
            "number": "80",
            "title": "Section 80. Payment of tax and other amount in instalments",
            "chapter": null,
            "content": "On an application filed by a taxable person, the Commissioner may, for reasons to be \nrecorded in writing, extend the time for payment or allow payment of any amount due \nunder this Act, other than the amount due as per the liability self-assessed in any return, \n Payment of \ntax and other \namount in \n| Printed using casemine.com by licensee : Yadu Krishna K G\n\n \nby such person in monthly instalments not exceeding twenty four, subject to payment of \ninterest under section 50 and subject to such conditions and limitations as may be \nprescribed: \n \ninstalments. \n Provided that where there is default in payment of any one instalment on its due date, the \nwhole outstanding balance payable on such date shall become due and payable forthwith and \nshall, without any further notice being served on the person, be liable for recovery",
            "footnote": "",
            "is_definition": false,
            "sort_order": 950
        },
        {
            "number": "81",
            "title": "Section 81. Transfer of property to be void in certain cases",
            "chapter": null,
            "content": "Where a person, after any amount has become due from him, creates a charge on or parts \nwith the property belonging to him or in his possession by way of sale, mortgage, \nexchange, or any other mode of transfer whatsoever of any of his properties in favour of \nany other person with the intention of defrauding the Government revenue, such charge \nor transfer shall be void as against any claim in respect of any tax or any other sum \npayable by the said person: \n \n Transfer of \nproperty to \nbe void in \ncertain \ncases. \n Provided that, such charge or transfer shall not be void if it is made for adequate \nconsideration, in good faith and without notice of the pendency of such proceedings under this \nAct or without notice of such tax or other sum payable by the said person, or with the previous \npermission of the proper officer. \n \n  \n \n \n \n31 of 2016",
            "footnote": "",
            "is_definition": false,
            "sort_order": 960
        },
        {
            "number": "82",
            "title": "Section 82. Tax to be first charge on property",
            "chapter": null,
            "content": "Notwithstanding anything to the contrary contained in any law for the time being in force, \nsave as otherwise provided in the Insolvency and Bankruptcy Code, 2016, any amount \npayable by a taxable person or any other person on account of tax, interest or penalty \nwhich he is liable to pay to the Government shall be a first charge on the property of such \ntaxable person or such person. \n \n Tax to be \nfirst charge \non property",
            "footnote": "",
            "is_definition": false,
            "sort_order": 970
        },
        {
            "number": "83",
            "title": "Section 83. Provisional attachment to protect revenue in certain cases",
            "chapter": null,
            "content": "(1) Where during the pendency of any proceedings under section 62 or section 63 or \nsection 64 or section 67 or section 73 or section 74, the Commissioner is of the opinion \nthat for the purpose of protecting the interest of the Government revenue, it is necessary \nso to do, he may, by order in writing attach provisionally any property, including bank \naccount, belonging to the taxable person in such manner as may be prescribed.  \n \n Provisional \nattachment \nto protect \nrevenue in \ncertain \ncases. \n (2) Every such provisional attachment shall cease to have effect after the expiry of a period of one year from the date of the order made under sub-section (1",
            "footnote": "",
            "is_definition": false,
            "sort_order": 980
        },
        {
            "number": "84",
            "title": "Section 84. Continuation and validation of certain recovery proceedings",
            "chapter": null,
            "content": "Where any notice of demand in respect of any tax, penalty, interest or any other amount \npayable under this Act, (hereafter in this section referred to as “Government dues”), is \nserved upon any taxable person or any other person and any appeal or revision \napplication is filed or any other proceedings is initiated in respect of such Government \ndues, then–– \n \n Continuation \nand \nvalidation of \ncertain \nrecovery \nproceedings. \n (a) where such Government dues are enhanced in such appeal, revision or other \nproceedings, the Commissioner shall serve upon the taxable person or any other person \nanother notice of demand in respect of the amount by which such Government dues are \nenhanced and any recovery proceedings in relation to such Government dues as are covered \nby the notice of demand served upon him before the disposal of such appeal, revision or \nother proceedings may, without the service of any fresh notice of demand, be continued \nfrom the stage at which such proceedings stood immediately before such disposal;   \n \n  \n (b) where such Government dues are reduced in such appeal, revision or in other \nproceedings–– \n  \n| Printed using casemine.com by licensee : Yadu Krishna K G\n\n \n \n (i) it shall not be necessary for the Commissioner to serve upon the taxable person a \nfresh notice of demand;  \n \n  \n (ii) the Commissioner shall give intimation of such reduction to him and to the \nappropriate authority with whom recovery proceedings is pending;   \n \n  \n (iii) any recovery proceedings initiated on the basis of the demand served upon him \nprior to the disposal of such appeal, revision or other proceedings may be continued in \nrelation to the amount so reduced from the stage at which such proceedings stood \nimmediately before such disposal.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 990
        },
        {
            "number": "101",
            "title": "CHAPTER XVI - LIABILITY TO PAY IN CERTAIN CASES",
            "chapter": "CHAPTER XVI",
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1000
        },
        {
            "number": "85",
            "title": "Section 85. Liability in case of transfer of business",
            "chapter": null,
            "content": "(1) Where a taxable person, liable to pay tax under this Act, transfers his business in \nwhole or in part, by sale, gift, lease, leave and license, hire or in any other manner \nwhatsoever, the taxable person and the person to whom the business is so transferred \nshall, jointly and severally, be liable wholly or to the extent of such transfer, to pay the \ntax, interest or any penalty due from the taxable person upto the time of such transfer, \nwhether such tax, interest or penalty has been determined before such transfer, but has \nremained  unpaid or is determined thereafter.     \n \n Liability in \ncase of \ntransfer of \nbusiness. \n (2) Where the transferee of a business referred to in sub-section (1) carries on such business either in his own name or in some other name, he shall be liable to pay tax on the supply of goods or services or both effected by him with effect from the date of such transfer and shall, if he is a registered person under this Act, apply within the prescribed time for amendment of his certificate of registration",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1010
        },
        {
            "number": "86",
            "title": "Section 86. Liability of agent and principal",
            "chapter": null,
            "content": "Where an agent supplies or receives any taxable goods on behalf of his principal, such \nagent and his principal shall, jointly and severally, be liable to pay the tax payable on \nsuch goods under this Act.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1020
        },
        {
            "number": "87",
            "title": "Section 87. Liability in case of amalgamation or merger of companies",
            "chapter": null,
            "content": "(1) When two or more companies are amalgamated or merged in pursuance of an order of \ncourt or of Tribunal or otherwise and the order is to take effect from a date earlier to the \ndate of the order and any two or more of such companies have supplied or received any \ngoods or services or both to or from each other during the period commencing on the date \nfrom which the order takes effect till the date of the order, then such transactions of \nsupply and receipt shall be included in the turnover of supply or receipt of the respective \ncompanies and they shall be liable to pay tax accordingly. \n \n Liability in \ncase of \namalgamatio\nn or merger \nof \ncompanies. \n (2) Notwithstanding anything contained in the said order, for the purposes of this Act, the said two or more companies shall be treated as distinct companies for the period up to the date of the said order and the registration certificates of the said companies shall be cancelled with effect from the date of the said order.  \n \n  \n| Printed using casemine.com by licensee : Yadu Krishna K G\n\n \n31 of 2016",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1030
        },
        {
            "number": "88",
            "title": "Section 88. Liability in case of company in liquidation",
            "chapter": null,
            "content": "(1) When any company is being wound up whether under the orders of a court or \nTribunal or otherwise, every person appointed as receiver of any assets of a company \n(hereafter in this section referred to as the “liquidator”), shall, within thirty days after his \nappointment, give intimation of his appointment to the Commissioner.  \n \n Liability in \ncase of \ncompany in \nliquidation. \n (2) The Commissioner shall, after making such inquiry or calling for such information as he may deem fit, notify the liquidator within three months from the date on which he receives intimation of the appointment of the liquidator, the amount which in the opinion of the Commissioner would be sufficient to provide for any tax, interest or penalty which is then, or is likely thereafter to become, payable by the company.  \n \n  \n (3) When any private company is wound up and any tax, interest or penalty determined under this Act on the company for any period, whether before or in the course of or after its liquidation, cannot be recovered, then every person who was a director of such company at any time during the period for which the tax was due shall, jointly and severally, be liable for the payment of such tax, interest or penalty, unless he proves to the satisfaction of the Commissioner that such non-recovery cannot be attributed to any gross neglect, misfeasance or breach of duty on his part in relation to the affairs of the company.   \n \n  \n18 of 2013",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1040
        },
        {
            "number": "89",
            "title": "Section 89. Liability of directors of private company",
            "chapter": null,
            "content": "(1) Notwithstanding anything contained in the Companies Act, 2013, where any tax, \ninterest or penalty due from a private company in respect of any supply of goods or \nservices or both for any period cannot be recovered, then, every person who was a \ndirector of the private company during such period shall, jointly and severally, be liable \nfor the payment of such tax, interest or penalty unless he proves that the non-recovery \ncannot be attributed to any gross neglect, misfeasance or breach of duty on his part in \nrelation to the affairs of the company. \n \n Liability of \ndirectors of \nprivate \ncompany. \n (2) Where a private company is converted into a public company and the tax, interest or penalty in respect of any supply of goods or services or both for any period during which such company was a private company cannot be recovered before such conversion, then, nothing contained in sub-section (1) shall apply to any person who was a director of such private company in relation to any tax, interest or penalty in respect of such supply of goods or services or both of such private company: \n \nProvided that nothing contained in this sub-section shall apply to any personal penalty \nimposed on such director",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1050
        },
        {
            "number": "90",
            "title": "Section 90. Liability of partners of firm to pay tax",
            "chapter": null,
            "content": "Notwithstanding any contract to the contrary and any other law for the time being in \nforce, where any firm is liable to pay any tax, interest or penalty under this Act, the firm \nand each of the partners of the firm shall, jointly and severally, be liable for such \npayment:  \n \n Liability of \npartners of \nfirm to pay \ntax. \n Provided that where any partner retires from the firm, he or the firm, shall intimate the date \nof retirement of the said partner to the Commissioner by a notice in that behalf in writing and \n  \n| Printed using casemine.com by licensee : Yadu Krishna K G\n\n \nsuch partner shall be liable to pay tax, interest or penalty due upto the date of his retirement \nwhether determined or not, on that date:  \n \n Provided further that if no such intimation is given within one month from the date of \nretirement, the liability of such partner under the first proviso shall continue until the date on \nwhich such intimation is received by the Commissioner",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1060
        },
        {
            "number": "91",
            "title": "Section 91. Liability of guardians, trustees etc.",
            "chapter": null,
            "content": "Where the business in respect of which any tax, interest or penalty is payable under this \nAct is carried on by any guardian, trustee or agent of a minor or other incapacitated \nperson on behalf of and for the benefit of such minor or other incapacitated person, the \ntax, interest or penalty shall be levied upon and recoverable from such guardian, trustee \nor agent in like manner and to the same extent as it would be determined and recoverable \nfrom any such minor or other incapacitated person, as if he were a major or capacitated \nperson and as if he were conducting the business himself, and all the provisions of this \nAct or the rules made thereunder shall apply accordingly.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1070
        },
        {
            "number": "92",
            "title": "Section 92. Liability of Court of Wards etc.",
            "chapter": null,
            "content": "Where the estate or any portion of the estate of a taxable person owning a business in \nrespect of which any tax, interest or penalty is payable under this Act is under the control \nof the Court of Wards, the Administrator General, the Official Trustee or any receiver or \nmanager (including any person, whatever be his designation, who in fact manages the \nbusiness) appointed by or under any order of a court, the tax, interest or penalty shall be \nlevied upon and be recoverable from such Court of Wards, Administrator General, \nOfficial Trustee, receiver or manager in like manner and to the same extent as it would be \ndetermined and be recoverable from the taxable person as if he were conducting the \nbusiness himself, and all the provisions of this Act or the rules made thereunder shall \napply accordingly. \n \n Liability of \nCourt of \nWards, etc. \n31 of 2016",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1080
        },
        {
            "number": "93",
            "title": "Section 93. Special provisions regarding liability to pay tax, interest or penalty in certain cases",
            "chapter": null,
            "content": "(1) Save as otherwise provided in the Insolvency and Bankruptcy Code, 2016, where a \nperson, liable to pay tax, interest or penalty under this Act, dies, then–– \n \n Special \nprovisions \nregarding \nliability to \npay tax, \ninterest or \npenalty in \ncertain \ncases. \n (a) if a business carried on by the person is continued after his death by his legal \nrepresentative or any other person, such legal representative or other person, shall be liable \nto pay tax, interest or penalty due from such person under this Act; and  \n \n  \n (b) if the business carried on by the person is discontinued, whether before or after his \ndeath, his legal representative shall be liable to pay, out of the estate of the deceased, to the \nextent to which the estate is capable of meeting the charge, the tax, interest or penalty due \nfrom such person under this Act, \n \n  \n whether such tax, interest or penalty has been determined before his death but has remained \nunpaid or is determined after his death. \n \n  \n31 of 2016 (2) Save as otherwise provided in the Insolvency and Bankruptcy Code, 2016, where a taxable person, liable to pay tax, interest or penalty under this Act, is a Hindu Undivided Family or an association of persons and the property of the Hindu Undivided Family or the association of persons is partitioned amongst the various \n  \n| Printed using casemine.com by licensee : Yadu Krishna K G\n\n \nmembers or groups of members, then, each member or group of members shall, jointly and severally, be liable to pay the tax, interest or penalty due from the taxable person under this Act upto the time of the partition whether such tax, penalty or interest has been determined before partition but has remained unpaid or is determined after the partition.  \n \n31 of 2016 (3) Save as otherwise provided in the Insolvency and Bankruptcy Code, 2016, where a taxable person, liable to pay tax, interest or penalty under this Act, is a firm, and the firm is dissolved, then, every person who was a partner shall, jointly and severally, be liable to pay the tax, interest or penalty due from the firm under this Act upto the time of dissolution whether such tax, interest or penalty has been determined before the dissolution, but has remained unpaid or is determined after dissolution.  \n \n  \n31 of 2016 (4) Save as otherwise provided in the Insolvency and Bankruptcy Code, 2016, where a taxable person liable to pay tax, interest or penalty under this Act,–– \n \n  \n (a) is the guardian of a ward on whose behalf the business is carried on by the guardian; \nor  \n \n  \n (b) is a trustee who carries on the business under a trust for a beneficiary, \n \n  \n then, if the guardianship or trust is terminated, the ward or the beneficiary shall be liable to pay \nthe tax, interest or penalty due from the taxable person upto the time of the termination of the \nguardianship or trust, whether such tax, interest or penalty has been determined before the \ntermination of guardianship or trust but has remained unpaid or is determined thereafter",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1090
        },
        {
            "number": "94",
            "title": "Section 94. Liability in other cases",
            "chapter": null,
            "content": "(1) Where a taxable person is a firm or an association of persons or a Hindu Undivided \nFamily and such firm, association or family has discontinued business––  \n \n Liability in \nother cases. \n (a) the tax, interest or penalty payable under this Act by such firm, association or family \nupto the date of such discontinuance may be determined as if no such discontinuance had \ntaken place; and  \n \n  \n (b) every person who, at the time of such discontinuance, was a partner of such firm, or \na member of such association or family, shall, notwithstanding such discontinuance, jointly \nand severally, be liable for the payment of tax and interest determined and penalty imposed \nand payable by such firm, association or family, whether such tax and interest has been \ndetermined or penalty imposed prior to or after such discontinuance and subject as \naforesaid, the provisions of  this Act shall, so far as may be, apply as if every such person or \npartner or member were himself a taxable person.   \n \n  \n (2) Where a change has occurred in the constitution of a firm or an association of persons, the partners of the firm or members of association, as it existed before and as it exists after the reconstitution, shall, without prejudice to the provisions of section 90, jointly and severally, be liable to pay tax, interest or penalty due from such firm or association for any period before its reconstitution.   \n \n  \n (3) The provisions of sub-section (1) shall, so far as may be, apply where the taxable person, being a firm or association of persons is dissolved or where the taxable person, being a Hindu Undivided Family, has effected partition with respect to the \n  \n| Printed using casemine.com by licensee : Yadu Krishna K G\n\n \nbusiness carried on by it and accordingly references in that sub-section to discontinuance shall be construed as reference to dissolution or to partition.  \n \n Explanation.––For the purposes of this Chapter,–– \n \n  \n \n \n6 of 2009. \n(i) a “Limited Liability Partnership” formed and registered under the provisions of the \nLimited Liability Partnership Act, 2008 shall also be considered as a firm; \n \n  \n (ii) “court” means the District Court, High Court or Supreme Court.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1100
        },
        {
            "number": "112",
            "title": "CHAPTER XVII - ADVANCE RULING",
            "chapter": "CHAPTER XVII",
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1110
        },
        {
            "number": "95",
            "title": "Section 95. Definitions",
            "chapter": null,
            "content": "In this Chapter, unless the context otherwise requires,–– \n \n Definitions.  \n (a) “advance ruling” means a decision provided by the Authority or the Appellate \nAuthority to an applicant on matters or on questions specified in sub-section (2) of section \n97 or sub-section (1) of section 100, in relation to the supply of goods or services or both \nbeing undertaken or proposed to be undertaken by the applicant;  \n \n  \n (b) \"Appellate Authority\" means the Appellate Authority for Advance Ruling constituted \nunder section 99; \n  \n  \n(c) “applicant” means any person registered or desirous of obtaining registration under \nthis Act; \n \n  \n (d) “application” means an application made to the Authority under sub-section (1) of \nsection 97; \n \n  \n (e) “Authority” means the Authority for Advance Ruling, constituted under section",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1120
        },
        {
            "number": "96",
            "title": "Section 96. Constitution of Authority for Advance Ruling",
            "chapter": null,
            "content": "96. (1) The Government shall, by notification, constitute an Authority to be known as the \nDelhi  Authority for Advance Ruling:   \n \n \n Constitution \nof Authority \nfor Advance \nRuling. \n Provided that the Government may, on the recommendation of the Council, notify any \nAuthority located in another State to act as the Authority for the State. \n  \n \n \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, \n  \nto be appointed by the Central Government and the State Government respectively.  \n \n  \n (3) The qualifications, the method of appointment of the members and the terms and conditions \nof their services shall be such as may be prescribed",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1130
        },
        {
            "number": "97",
            "title": "Section 97. Application for advance ruling",
            "chapter": null,
            "content": "(1) An applicant desirous of obtaining an advance ruling under this Chapter may make an  Application \n| Printed using casemine.com by licensee : Yadu Krishna K G\n\n \napplication in such form and manner and accompanied by such fee as may be prescribed, \nstating the question on which the advance ruling is sought.  \n \nfor advance \nruling. \n (2) The question on which the advance ruling is sought under this Act, shall be in respect of, -  \n \n  \n (a) classification of any goods or services or both;  \n \n  \n (b) applicability of a notification issued under the provisions of this Act; \n \n  \n (c) determination of time and value of supply of goods or services or both;  \n \n  \n (d) admissibility of input tax credit of tax paid or deemed to have been paid; \n \n  \n (e) determination of the liability to pay tax on any goods or services or both; \n \n  \n (f) whether applicant is required to be registered; \n \n  \n (g) whether any particular thing done by the applicant with respect to any goods or \nservices or both amounts to or results in a supply of goods or services or both, within the \nmeaning of that term",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1140
        },
        {
            "number": "98",
            "title": "Section 98. Procedure on receipt of application",
            "chapter": null,
            "content": "(1) On receipt of an application, the Authority shall cause a copy thereof to be forwarded \nto the concerned officer and, if necessary, call upon him to furnish the relevant records:  \n \n Procedure \non receipt of \napplication. \n Provided that where any records have been called for by the Authority in any case, such \nrecords shall, as soon as possible, be returned to the said concerned officer.  \n \n  \n (2) The Authority may, after examining the application and the records called for and after hearing the applicant or his authorised representative and the concerned officer or his authorised representative, by order, either admit or reject the application: \n \n  \n Provided that the Authority shall not admit the application where the question raised in the \napplication is already pending or decided in any proceedings in the case of an applicant under \nany of the provisions of this Act: \n  \n Provided further that no application shall be rejected under this sub-section unless an \nopportunity of hearing has been given to the applicant:  \n \n  \n Provided also that where the application is rejected, the reasons for such rejection shall \nbe specified in the order.  \n \n  \n (3) A copy of every order made under sub-section (2) shall be sent to the applicant and to the concerned officer.  \n \n  \n (4) Where an application is admitted under sub-section (2), the Authority shall, after examining such further material as may be placed before it by the applicant or obtained by the Authority and after providing an opportunity of being heard to the applicant or his authorised representative as well as to the concerned officer or his authorised representative, pronounce its advance ruling on the question specified in the application.  \n  \n| Printed using casemine.com by licensee : Yadu Krishna K G\n\n \n \n (5) Where the members of the Authority differ on any question on which the advance ruling is sought, they shall state the point or points on which they differ and make a reference to the Appellate Authority for hearing and decision on such question.  \n \n  \n (6) The Authority shall pronounce its advance ruling in writing within ninety days from the date of receipt of application.  \n \n  \n (7) A copy of the advance ruling pronounced by the Authority duly signed by the members and certified in such manner as may be prescribed shall be sent to the applicant, the concerned officer and the jurisdictional officer after such pronouncement",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1150
        },
        {
            "number": "99",
            "title": "Section 99. Constitution of Appellate Authority for Advance Ruling",
            "chapter": null,
            "content": "The Government shall, by notification, constitute an Authority to be known as Delhi \nAppellate Authority for Advance Ruling for Goods and Services Tax for hearing appeals \nagainst the advance ruling pronounced by the Advance Ruling Authority consisting of – \n(i) the Chief Commissioner of central tax as designated by the Board; and \n \n (ii) the Commissioner of State tax: \n \n Constitution \nof Appellate \nAuthority for \nAdvance \nRuling. \n Provided that the Government may, on the recommendations of the Council, notify any \nAppellate Authority located in another State or Union territory to act as the Appellate \nAuthority for the State",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1160
        },
        {
            "number": "100",
            "title": "Section 100. Appeal to the Appellate Authority",
            "chapter": null,
            "content": "(1) The concerned officer, the jurisdictional officer or an applicant aggrieved by any \nadvance ruling pronounced under sub-section (4) of section 98, may appeal to the \nAppellate Authority.  \n \n Appeal to \nthe \nAppellate \nAuthority. \n (2) Every appeal under this section shall be filed within a period of thirty days from the date on which the ruling sought to be appealed against is communicated to the concerned officer, the jurisdictional officer and the applicant: \n \n  \n Provided that the Appellate Authority may, if it is satisfied that the appellant was prevented \nby a sufficient cause from presenting the appeal within the said period of thirty days, allow it to \nbe presented within a further period not exceeding thirty days.  \n \n  \n (3) Every appeal under this section shall be in such form, accompanied by such fee and verified in such manner as may be prescribed",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1170
        },
        {
            "number": "101",
            "title": "Section 101. Orders of Appellate Authority",
            "chapter": null,
            "content": "(1) The Appellate Authority may, after giving the parties to the appeal or reference an \nopportunity of being heard, pass such order as it thinks fit, confirming or modifying the \nruling appealed against or referred to. \n  \n Orders of \nAppellate \nAuthority. \n (2) The order referred to in sub-section (1) shall be passed within a period of ninety days from the date of filing of the appeal under section 100 or a reference under sub-section (5) of section 98. \n \n  \n (3) Where the members of the Appellate Authority differ on any point or points referred to in appeal or reference, it shall be deemed that no advance ruling can be issued in respect of the question under the appeal or reference. \n \n  \n| Printed using casemine.com by licensee : Yadu Krishna K G\n\n \n (4) A copy of the advance ruling pronounced by the Appellate Authority duly signed by the Members and certified in such manner as may be prescribed shall be sent to the applicant, the concerned officer, the jurisdictional officer and to the Authority after such pronouncement",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1180
        },
        {
            "number": "102",
            "title": "Section 102. Rectification of advance ruling",
            "chapter": null,
            "content": "The Authority or the Appellate Authority may amend any order passed by it under \nsection 98 or section 101, so as to rectify any error apparent on the face of the record, if \nsuch error is noticed by the Authority or the Appellate Authority on its own accord, or is \nbrought to its notice by the concerned officer, the jurisdictional officer, or the applicant or \nthe appellant within a period of six months from the date of the order:  \n \n Rectification \nof advance \nruling. \n Provided that no rectification which has the effect of enhancing the tax liability or reducing \nthe amount of admissible input tax credit shall be made unless the applicant or the appellant has \nbeen given an opportunity of being heard",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1190
        },
        {
            "number": "103",
            "title": "Section 103. Applicability of advance ruling",
            "chapter": null,
            "content": "(1) The advance ruling pronounced by the Authority or the Appellate Authority under \nthis Chapter shall be binding only - \n \n Applicabilit\ny of advance \nruling. \n (a) on the applicant who had sought it  in respect of any matter referred to in sub-section \n(2) of  section 97 for advance ruling; \n \n  \n (b) on the concerned officer or the jurisdictional officer in respect of the applicant. \n \n  \n (2) The advance ruling referred to in sub-section (1) shall be binding unless the law, facts or circumstances supporting the original advance ruling have changed",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1200
        },
        {
            "number": "104",
            "title": "Section 104. Advance ruling to be void in certain circumstances",
            "chapter": null,
            "content": "(1) Where the Authority or the Appellate Authority  finds that advance ruling \npronounced by it under sub-section (4) of section 98 or under sub-section (1) of section \n101 has been obtained by the applicant or the appellant by fraud or suppression of \nmaterial facts or misrepresentation of facts, it may, by order, declare such ruling to be \nvoid ab-initio and thereupon all the provisions of this Act or the rules made thereunder \nshall apply to the applicant or the appellant as if such advance ruling had never been \nmade:  \n \n Advance \nruling to be \nvoid in \ncertain \ncircumstanc\nes.   \n Provided that no order shall be passed under this sub-section unless an opportunity of being \nheard has been given to the applicant or the appellant. \n \n  \n Explanation.––The period beginning with the date of such advance ruling and ending with \nthe date of order under this sub-section shall be excluded while computing the period specified \nin sub-sections (2) and (10) of section 73 or sub-sections (2) and (10) of section 74.  \n \n  \n (2) A copy of the order made under sub-section (1) shall be sent to the applicant, the concerned officer and the jurisdictional officer. \n \n  \n \n \n \n \n \n \n5 of 1908",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1210
        },
        {
            "number": "105",
            "title": "Section 105. Powers of Authority and Appellate Authority",
            "chapter": null,
            "content": "(1) The Authority or the Appellate Authority shall, for the purpose of exercising its \npowers regarding – \n(a) discovery and inspection; \n(b) enforcing the attendance of any person and examining him on oath; \n(c) issuing commissions and compelling production of books of account and other \nrecords, \n \n Powers of \nAuthority \nand \nAppellate \nAuthority. \n| Printed using casemine.com by licensee : Yadu Krishna K G\n\n \nhave all the powers of a civil court under the Code of Civil Procedure, 1908. \n \n \n \n \n2 of 1974. \n \n \n \n45 of 1860. \n(2) The Authority or the Appellate Authority shall be deemed to be a civil court for the purposes of section 195, but not for the purposes of Chapter XXVI of the Code of Criminal Procedure, 1973, and every proceeding before the Authority or the Appellate Authority shall be deemed to be a judicial proceedings within the meaning of sections 193 and 228, and for the purpose of section 196 of the Indian Penal Code",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1220
        },
        {
            "number": "106",
            "title": "Section 106. Procedure of Authority and Appellate Authority",
            "chapter": null,
            "content": "The Authority or the Appellate Authority shall, subject to the provisions of this \nChapter, have power to regulate its own procedure. \n \n Procedure of \nAuthority \nand  \nAppellate \nAuthority.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1230
        },
        {
            "number": "125",
            "title": "CHAPTER XVIII - APPEALS AND REVISION",
            "chapter": "CHAPTER XVIII",
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1240
        },
        {
            "number": "107",
            "title": "Section 107. Appeals to Appellate Authority",
            "chapter": null,
            "content": "(1) Any person aggrieved by any decision or order passed under this Act or the Central \nGoods and Services Tax Act by an adjudicating authority may appeal to such Appellate \nAuthority as may be prescribed within three months from the date on which the said \ndecision or order is communicated to such person.  \n \n Appeals to \nAppellate \nAuthority. \n (2) The Commissioner may, on his own motion, or upon request from the Commissioner of central tax, call for and examine the record of any proceeding in which an adjudicating authority has passed any decision or order under this Act or the Central Goods and Services Tax Act, for the purpose of satisfying himself as to the legality or propriety of the said decision or order and may, by order, direct any officer subordinate to him to apply to the Appellate Authority within six months from the date of communication of the said decision or order for the determination of such points arising out of the said decision or order as may be specified by the Commissioner in his order.  \n \n  \n (3) Where, in pursuance of an order under sub-section (2), the authorised officer makes an application to the Appellate Authority, such application shall be dealt with by the Appellate Authority as if it were an appeal made against the decision or order of the adjudicating authority and such authorised officer were an appellant and the provisions of this Act relating to appeals shall apply to such application.  \n \n  \n (4) The Appellate Authority may, if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of three months or six months, as the case may be, allow it to be presented within a further period of one month.  \n \n  \n (5) Every appeal under this section shall be in such form and shall be verified in such manner as may be prescribed.  \n \n  \n (6) No appeal shall be filed under sub-section (1), unless the appellant has paid – \n \n  \n (a) in full, such part of the amount of tax, interest, fine, fee and penalty arising from the \nimpugned order, as is admitted by him; and   \n  \n| Printed using casemine.com by licensee : Yadu Krishna K G\n\n \n \n (b) a sum equal to ten per cent. of the remaining amount of tax in dispute arising from \nthe said order, in relation to which the appeal has been filed. \n \n  \n (7) Where the appellant has paid the amount under sub-section (6), the recovery proceedings for the balance amount shall be deemed to be stayed.  \n  \n (8) The Appellate Authority shall give an opportunity to the appellant of being heard.  \n  \n (9) The Appellate Authority may, if sufficient cause is shown at any stage of hearing of an appeal, grant time to the parties or any of them and adjourn the hearing of the appeal for reasons to be recorded in writing: \n \n  \n Provided that no such adjournment shall be granted more than three times to a party during \nhearing of the appeal. \n \n  \n (10) The Appellate Authority may, at the time of hearing of an appeal, allow an appellant to add any ground of appeal not specified in the grounds of appeal, if it is satisfied that the omission of that ground from the grounds of appeal was not wilful or unreasonable.  \n \n  \n (11) The Appellate Authority shall, after making such further inquiry as may be necessary, pass such order, as it thinks just and proper, confirming, modifying or annulling the decision or order appealed against but shall not refer the case back to the adjudicating authority that passed the said decision or order: \n \n  \n Provided that an order enhancing any fee or penalty or fine in lieu of confiscation or \nconfiscating goods of greater value or reducing the amount of refund or input tax credit shall \nnot be passed unless the appellant has been given a reasonable opportunity of showing cause \nagainst the proposed order:  \n \n  \n Provided further that where the Appellate Authority is of the opinion that any tax has not \nbeen paid or short-paid or erroneously refunded, or where input tax credit has been wrongly \navailed or utilised, no order requiring the appellant to pay such tax or input tax credit shall be \npassed unless the appellant is given notice to show cause against the proposed order and the \norder is passed within the time limit specified under section 73 or section 74.  \n \n  \n (12) The order of the Appellate Authority disposing of the appeal shall be in writing and shall state the points for determination, the decision thereon and the reasons for such decision.  \n \n  \n (13) The Appellate Authority shall, where it is possible to do so, hear and decide every appeal within a period of one year from the date on which it is filed:  \n \n  \n Provided that where the issuance of order is stayed by an order of a court or Tribunal, the \nperiod of such stay shall be excluded in computing the period of one year.  \n \n  \n (14) On disposal of the appeal, the Appellate Authority shall communicate the order passed by it to the appellant, respondent and to the adjudicating authority. \n \n  \n| Printed using casemine.com by licensee : Yadu Krishna K G\n\n \n (15) A copy of the order passed by the Appellate Authority shall also be sent to the Commissioner or the authority designated by him in this behalf and the jurisdictional Commissioner of central tax or an authority designated by him in this behalf.  \n \n  \n (16) Every order passed under this section shall, subject to the provisions of section 108 or section 113 or section 117 or section 118 be final and binding on the parties",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1250
        },
        {
            "number": "108",
            "title": "Section 108. Powers of Revisional Authority",
            "chapter": null,
            "content": "(1) Subject to the provisions of section 121 and any rules made thereunder, the \nRevisional Authority may, on his own motion, or upon information received by him or on \nrequest from the Commissioner of central tax, call for and examine the record of any \nproceedings, and if he considers that any decision or order passed under this Act or under \nthe Central Goods and Services Tax Act by any officer subordinate to him is erroneous in \nso far as it is prejudicial to the interest of revenue and is illegal or improper or has not \ntaken into account certain material facts, whether available at the time of issuance of the \nsaid order or not or in consequence of an observation by the Comptroller and Auditor \nGeneral of India, he may, if necessary, stay the operation of such decision or order for \nsuch period as he deems fit and after giving the person concerned an opportunity of being \nheard and after making such further inquiry as may be necessary, pass such order, as he \nthinks just and proper, including enhancing or modifying or annulling the said decision or \norder. \n \n Powers of \nRevisional \nAuthority. \n (2) The Revisional Authority shall not exercise any power under sub-section (1), if–– \n \n  \n (a) the order has been subject to an appeal under section 107 or section 112 or section \n117 or section 118; or \n \n  \n (b) the period specified under sub-section (2) of section 107 has not yet expired or more \nthan three years have expired after the passing of the decision or order sought to be revised; \nor \n \n  \n (c) the order has already been taken for revision under this section at an earlier stage; or \n \n  \n (d) the order has been passed in exercise of the powers under sub-section (1):   \n Provided that the Revisional Authority may pass an order under sub-section (1) on any point \nwhich has not been raised and decided in an appeal referred to in clause (a) of sub-section (2), \nbefore the expiry of a period of one year from the date of the order in such appeal or before the \nexpiry of a period of three years referred to in clause (b) of that sub-section, whichever is later.  \n \n  \n (3) Every order passed in revision under sub-section (1) shall, subject to the provisions of section 113 or section 117 or section 118, be final and binding on the parties.  \n \n  \n (4) If the said decision or order involves an issue on which the Appellate Tribunal or the High Court has given its decision in some other proceedings and an appeal to the High Court or the Supreme Court against such decision of the Appellate Tribunal or the High Court is pending, the period spent between the date of the decision of the Appellate Tribunal and the date of the decision of the High Court or the date of the decision of the High Court and the date of the decision of the Supreme Court shall be excluded in computing the period of limitation referred to in clause (b) of sub-section (2) where proceedings for revision have been initiated by way of issue of a notice under this section. \n  \n| Printed using casemine.com by licensee : Yadu Krishna K G\n\n \n \n (5) Where the issuance of an order under sub-section (1) is stayed by the order of a court or Appellate Tribunal, the period of such stay shall be excluded in computing the period of limitation referred to in clause (b) of sub-section (2). \n \n  \n (6) For the purposes of this section, the term,–– \n \n  \n (i)  “record” shall include all records relating to any proceedings under this Act \navailable at the time of examination by the Revisional Authority; \n \n  \n  (ii)  “decision” shall include intimation given by any officer lower in rank than the \nRevisional Authority",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1260
        },
        {
            "number": "109",
            "title": "Section 109. Appellate Tribunal and Benches thereof",
            "chapter": null,
            "content": "(1) Subject to the provisions of this Chapter, the Goods and Services Tax Tribunal \nconstituted under the Central Goods and Services Tax Act shall be the Appellate Tribunal \nfor hearing appeals against the orders passed by the Appellate Authority or the \nRevisional Authority under this Act. \n \n Appellate \nTribunal and \nBenches \nthereof. \n (2) The constitution and jurisdiction of the State Bench and the Area Benches located in the \nState shall be in accordance with the provisions of section 109 of the Central Goods and \nServices Tax Act or the rules made thereunder",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1270
        },
        {
            "number": "110",
            "title": "Section 110. President and members of Appellate Tribunal, their qualification, appointment, conditions of service, etc.",
            "chapter": null,
            "content": "The qualifications, appointment, salary and allowances, terms of office, resignation \nand removal of the President and Members of the State Bench and Area Benches shall be \nin accordance with the provisions of section 110 of the Central Goods and Services Tax \nAct. \n President \nand \nMembers of \nAppellate \nTribunal, \ntheir \nqualification\n, \nappointment, \nconditions of \nservice, etc. \n \n \n \n5 of 1908",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1280
        },
        {
            "number": "111",
            "title": "Section 111. Procedure before Appellate Tribunal",
            "chapter": null,
            "content": "(1) The Appellate Tribunal shall not, while disposing of any proceedings before it or an \nappeal before it, be bound by the procedure laid down in the Code of Civil Procedure, \n1908, but shall be guided by the principles of natural justice and subject to the other \nprovisions of this Act and the rules made thereunder, the Appellate Tribunal shall have \npower to regulate its own procedure. \n \n Procedure \nbefore \nAppellate \nTribunal.  \n \n \n5 of 1908. \n(2) The Appellate Tribunal shall, for the purposes of discharging its functions under this Act, have the same powers as are vested in a civil court under the Code of Civil Procedure, 1908, while trying a suit in respect of the following matters, namely:— \n \n  \n (a) summoning and enforcing the attendance of any person and examining him on oath;  \n \n  \n (b) requiring the discovery and production of documents; \n \n  \n (c) receiving evidence on affidavits; \n \n  \n \n1 of 1872. (d) subject to the provisions of sections 123 and 124 of the Indian Evidence Act, 1872, \nrequisitioning any public record or document or a copy of such record or document from any \noffice; \n \n  \n (e) issuing commissions for the examination of witnesses or documents;   \n| Printed using casemine.com by licensee : Yadu Krishna K G\n\n \n \n (f) dismissing a representation for default or deciding it ex parte; \n \n  \n (g) setting aside any order of dismissal of any representation for default or any order passed by \nit ex parte; and \n \n  \n (h) any other matter which may be prescribed. \n \n  \n (3) Any order made by the Appellate Tribunal may be enforced by it in the same manner as if it were a decree made by a court in a suit pending therein, and it shall be lawful for the Appellate Tribunal to send for execution of its orders to the court within the local limits of whose jurisdiction,—  \n \n  \n (a) in the case of an order against a company, the registered office of the company is situated; \nor  \n \n  \n (b) in the case of an order against any other person, the person concerned voluntarily resides or \ncarries on business or personally works for gain.  \n \n  \n \n \n45 of 1860. \n \n \n2 of 1974. \n(4) All proceedings before the Appellate Tribunal shall be deemed to be judicial proceedings within the meaning of sections 193 and 228, and for the purposes of section 196 of the Indian Penal Code, and the Appellate Tribunal shall be deemed to be civil court for the purposes of section 195 and Chapter XXVI of the Code of Criminal Procedure, 1973",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1290
        },
        {
            "number": "112",
            "title": "Section 112. Appeals to Appellate Tribunal",
            "chapter": null,
            "content": "(1) Any person aggrieved by an order passed against him under section 107 or section \n108 of this Act or the Central Goods and Services Tax Act may appeal to the Appellate \nTribunal against such order within three months from the date on which the order sought \nto be appealed against is communicated to the person preferring the appeal. \n \n Appeals to \nAppellate \nTribunal.  \n (2) The Appellate Tribunal may, in its discretion, refuse to admit any such appeal where the tax or input tax credit involved or the difference in tax or input tax credit involved or the amount of fine, fee or penalty determined by such order, does not exceed fifty thousand rupees.  \n \n  \n (3) The Commissioner may, on his own motion, or upon request from the Commissioner of central tax, call for and examine the record of any order passed by the Appellate Authority or the Revisional Authority under this Act or under the Central Goods and Services Tax Act for the purpose of satisfying himself as to the legality or propriety of the said order and may, by order, direct any officer subordinate to him to apply to the Appellate Tribunal within six months from the date on which the said order has been passed for determination of such points arising out of the said order as may be specified by the Commissioner in his order. \n \n  \n (4) Where in pursuance of an order under sub-section (3) the authorised officer makes an application to the Appellate Tribunal, such application shall be dealt with by the Appellate Tribunal as if it were an appeal made against the order under sub-section (11) of section 107 or under sub-section (1) of section 108 and the provisions of this Act shall apply to such application, as they apply in relation to appeals filed under sub-section (1). \n  \n| Printed using casemine.com by licensee : Yadu Krishna K G\n\n \n \n (5) On receipt of notice that an appeal has been preferred under this section, the party against whom the appeal has been preferred may, notwithstanding that he may not have appealed against such order or any part thereof, file, within forty five days of the receipt of notice, a memorandum of cross-objections, verified in the prescribed manner, against any part of the order appealed against and such memorandum shall be disposed of by the Appellate Tribunal, as if it were an appeal presented within the time specified in sub-section (1). \n \n  \n (6) The Appellate Tribunal may admit an appeal within three months after the expiry of the period referred to in sub-section (1), or permit the filing of a memorandum of cross-objections within forty five days after the expiry of the period referred to in sub-section (5), if it is satisfied that there was sufficient cause for not presenting it within that period. \n  \n (7) An appeal to the Appellate Tribunal shall be in such form, verified in such manner and shall be accompanied by such fee, as may be prescribed. \n  \n (8) No appeal shall be filed under sub-section (1), unless the appellant has paid ––  \n  \n (a) in full, such part of the amount of tax, interest, fine, fee and penalty arising from the \nimpugned order, as is admitted by him, and   \n \n  \n (b) a sum equal to twenty per cent. of the remaining amount of tax in dispute, in \naddition to the amount paid under sub-section (6) of the section 107, arising from the said \norder, in relation to which the appeal has been filed. \n \n  \n (9) Where the appellant has paid the amount as per sub-section (8), the recovery proceedings for the balance amount shall be deemed to be stayed till the disposal of the appeal. \n  \n (10) Every application made before the Appellate Tribunal, — \n \n  \n (a) in an appeal for rectification of error or for any other purpose; or \n \n  \n  (b) for restoration of an appeal or an application, \n \n  \n shall be accompanied by such fees as may be prescribed",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1300
        },
        {
            "number": "113",
            "title": "Section 113. Orders of Appellate Tribunal",
            "chapter": null,
            "content": "(1) The Appellate Tribunal may, after giving the parties to the appeal an opportunity of \nbeing heard, pass such orders thereon as it thinks fit, confirming, modifying or annulling \nthe decision or order appealed against or may refer the case back to the Appellate \nAuthority, or the Revisional Authority or to the original adjudicating authority, with such \ndirections as it may think fit, for a fresh adjudication or decision after taking additional \nevidence, if necessary.  \n \n Orders of \nAppellate \nTribunal.  \n (2) The Appellate Tribunal may, if sufficient cause is shown, at any stage of hearing of an appeal, grant time to the parties or any of them and adjourn the hearing of the appeal for reasons to be recorded in writing:  \n \n  \n Provided that no such adjournment shall be granted more than three times to a party during \nhearing of the appeal.  \n \n  \n| Printed using casemine.com by licensee : Yadu Krishna K G\n\n \n (3) The Appellate Tribunal may amend any order passed by it under sub-section (1) so as to rectify any error apparent on the face of the record, if such error is noticed by it on its own accord, or is brought to its notice by the Commissioner or the Commissioner of central tax or the other party to the appeal within a period of three months from the date of the order: \n \n  \n Provided that no amendment which has the effect of enhancing an assessment or reducing a \nrefund or input tax credit or otherwise increasing the liability of the other party, shall be made \nunder this sub-section, unless the party has been given an opportunity of being heard.  \n \n  \n (4) The Appellate Tribunal shall, as far as possible, hear and decide every appeal within a period of one year from the date on which it is filed.  \n  \n (5) The Appellate Tribunal shall send a copy of every order passed under this section to the Appellate Authority or the Revisional Authority, or the original adjudicating authority, as the case may be, the appellant and the Commissioner or the jurisdictional Commissioner of central tax.   \n  \n (6) Save as provided in section 117 or section 118, orders passed by the Appellate Tribunal on an appeal shall be final and binding on the parties",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1310
        },
        {
            "number": "114",
            "title": "Section 114. Financial and administrative powers of State President",
            "chapter": null,
            "content": "The State President shall exercise such financial and administrative powers over the \nState Bench and Area Benches of the Appellate Tribunal in a State, as may be prescribed: \n \n Financial \nand \nadministrati\nve powers of \nState \nPresident. \n Provided that the State President shall have the authority to delegate such of his financial and \nadministrative powers as he may think fit to any other Member or any officer of the State Bench \nor Area Benches, subject to the condition that such Member or officer shall, while exercising \nsuch delegated powers, continue to act under the direction, control and supervision of the State \nPresident",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1320
        },
        {
            "number": "115",
            "title": "Section 115. Interest on refund of amount paid for admission of appeal",
            "chapter": null,
            "content": "Where an amount paid by the appellant under sub-section (6) of section 107 or sub-\nsection (8) of section 112 is required to be refunded consequent to any order of the \nAppellate Authority or of the Appellate Tribunal, interest at the rate specified under \nsection 56 shall be payable in respect of such refund from the date of payment of the \namount till the date of refund of such amount.  \n \n Interest on \nrefund of \namount paid \nfor \nadmission of \nappeal",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1330
        },
        {
            "number": "116",
            "title": "Section 116. Appearance by authorised representative",
            "chapter": null,
            "content": "(1) Any person who is entitled or required to appear before an officer appointed under \nthis Act, or the Appellate Authority or the Appellate Tribunal in connection with any \nproceedings under this Act, may, otherwise than when required under this Act to appear \npersonally for examination on oath or affirmation, subject to the other provisions of this \nsection, appear by an authorised representative.  \n \n Appearance \nby \nauthorised \nrepresentativ\ne. \n (2) For the purposes of this Act, the expression “authorised representative” shall mean a person authorised by the person referred to in sub-section (1) to appear on his behalf, being — \n \n  \n (a) his relative or regular employee; or \n \n  \n (b) an advocate who is entitled to practice in any court in India, and who has not been   \n| Printed using casemine.com by licensee : Yadu Krishna K G\n\n \ndebarred from practicing before any court in India; or \n \n (c) any chartered accountant, a cost accountant or a company secretary, who holds a \ncertificate of practice and who has not been debarred from practice; or \n \n  \n (d) a retired officer of the Commercial Tax Department of any State Government \nincluding Department of Trade and Taxes, Department of Excise, Entertainment and Luxury \nTax of Government of National Capital Territory of Delhi or Union territory or of the Board \nwho, during his service under the Government, had worked in a post not below the rank \nthan that of a Group-B Gazetted officer for a period of not less than two years:  \n \n  \n Provided that such officer shall not be entitled to appear before any proceedings under \nthis Act for a period of one year from the date of his retirement or resignation; or \n \n  \n (e) any person who has been authorised to act as a goods and services tax practitioner \non behalf of the concerned registered person.  \n \n  \n (3) No person, —  \n \n  \n (a) who has been dismissed or removed from Government service; or \n \n  \n \n \n \n \n(b) who is convicted of an offence connected with any proceedings under this Act, the Central \nGoods and Services Tax Act, the Integrated Goods and Services Tax Act or the Union \nTerritory Goods and Services Tax Act, or under the existing law or under any of the Acts \npassed by a State Legislature dealing with the imposition of taxes on sale of goods or \nsupply of goods or services or both; or \n \n  \n (c) who is found guilty of misconduct by the prescribed authority;   \n (d) who has been adjudged as an insolvent,  \n \n  \n shall be qualified to represent any person under sub-section (1)––  \n \n  \n  \n (i) for all times in case of persons referred to in clauses (a), (b) and (c); and \n  \n \n  \n (ii) for the period during which the insolvency continues in the case of a person referred \nto in clause (d).  \n \n  \n (4) Any person who has been disqualified under the provisions of the Central Goods and Services Tax Act or the Goods and Services Tax Act of any other State or the Union Territory Goods and Services Tax Act shall be deemed to be disqualified under this Act",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1340
        },
        {
            "number": "117",
            "title": "Section 117. Appeal to High Court",
            "chapter": null,
            "content": "(1) Any person aggrieved by any order passed by the State Bench or Area Benches of \nthe Appellate Tribunal may file an appeal to the High Court and the High Court may \nadmit such appeal, if it is satisfied that the case involves a substantial question of law. \n \n Appeal to \nHigh Court. \n (2) An appeal under sub-section (1) shall be filed within a period of one hundred and eighty days from the date on which the order appealed against is received by the aggrieved person and it shall be in such form, verified in such manner as may be \n  \n| Printed using casemine.com by licensee : Yadu Krishna K G\n\n \nprescribed: \n \n Provided that the High Court may entertain an appeal after the expiry of the said period if it is \nsatisfied that there was sufficient cause for not filing it within such period. \n \n  \n (3) Where the High Court is satisfied that a substantial question of law is involved in any case, it shall formulate that question and the appeal shall be heard only on the question so formulated, and the respondents shall, at the hearing of the appeal, be allowed to argue that the case does not involve such question:   \n \n  \n Provided that nothing in this sub-section shall be deemed to take away or abridge the power \nof the court to hear, for reasons to be recorded, the appeal on any other substantial question of \nlaw not formulated by it, if it is satisfied that the case involves such question.  \n \n  \n (4) The High Court shall decide the question of law so formulated and deliver such judgment thereon containing the grounds on which such decision is founded and may award such cost as it deems fit.  \n \n  \n (5) The High Court may determine any issue which– \n \n  \n (a) has not been determined by the State Bench or Area Benches; or \n \n  \n (b) has been wrongly determined by the State Bench or Area Benches, by reason of a \ndecision on such question of law as herein referred to in sub-section (3). \n \n  \n (6) Where an appeal has been filed before the High Court, it shall be heard by a Bench of not less than two Judges of the High Court, and shall be decided in accordance with the opinion of such Judges or of the majority, if any, of such Judges. \n \n  \n (7) Where there is no such majority, the Judges shall state the point of law upon which they differ and the case shall, then, be heard upon that point only, by one or more of the other Judges of the High Court and such point shall be decided according to the opinion of the majority of the Judges who have heard the case including those who first heard it. \n \n  \n (8) Where the High Court delivers a judgment in an appeal filed before it under this section, effect shall be given to such judgment by either side on the basis of a certified copy of the judgment. \n \n  \n \n5 of 1908 (9) Save as otherwise provided in this Act, the provisions of the Code of Civil Procedure, 1908, relating to appeals to the High Court shall, as far as may be, apply in the case of appeals under this section",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1350
        },
        {
            "number": "118",
            "title": "Section 118. Appeal to Supreme Court",
            "chapter": null,
            "content": "(1) An appeal shall lie to the Supreme Court-  \n \n(a) from any order passed by the National Bench or Regional Benches of the Appellate \nTribunal; or \n \n Appeal to \nSupreme \nCourt.  \n (b) from any judgment or order passed by the High Court in an appeal made under section 117 \nin any case which, on its own motion or on an application made by or on behalf of the party \n  \n| Printed using casemine.com by licensee : Yadu Krishna K G\n\n \naggrieved, immediately after passing of the judgment or order, the High Court certifies to be a \nfit one for appeal to the Supreme Court.  \n \n5 of 1908 (2) The provisions of the Code of Civil Procedure, 1908, relating to appeals to the Supreme Court shall, so far as may be, apply in the case of appeals under this section as they apply in the case of appeals from decrees of a High Court. \n \n  \n (3) Where the judgment of the High Court is varied or reversed in the appeal, effect shall be given to the order of the Supreme Court in the manner provided in section 117 in the case of a judgment of the High Court",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1360
        },
        {
            "number": "119",
            "title": "Section 119. Sums due to be Paid Notwithstanding appeal etc.",
            "chapter": null,
            "content": "Notwithstanding that an appeal has been preferred to the High Court or the Supreme \nCourt, sums due to the Government as a result of an order passed by the National or \nRegional Benches of the Appellate Tribunal under sub-section (1) of section 113 or an \norder passed by the State Bench or Area Benches of the Appellate Tribunal under sub-\nsection (1) of section 113 or an order passed by the High Court under section 117, as the \ncase may be, shall be payable in accordance with the order so passed. \n \n Sums due to \nbe paid \nnotwithstand\ning appeal \netc",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1370
        },
        {
            "number": "120",
            "title": "Section 120. Appeal not to be filed in certain cases",
            "chapter": null,
            "content": "(1) The Commissioner may, on the recommendations of the Council, from time to \ntime, issue orders or instructions or directions fixing such monetary limits, as he may \ndeem fit, for the purposes of regulating the filing of appeal or application by the officer of \nthe State tax under the provisions of this Chapter.  \n \n Appeal not \nto be filed in \ncertain \ncases. \n (2) Where, in pursuance of the orders or instructions or directions issued under sub-section (1), the officer of the State tax has not filed an appeal or application against any decision or order passed under the provisions of this Act, it shall not preclude such officer of the State tax from filing appeal or application in any other case involving the same or similar issues or questions of law.  \n \n  \n (3) Notwithstanding the fact that no appeal or application has been filed by the officer of the State tax pursuant to the orders or instructions or directions issued under sub-section (1), no person, being a party in appeal or application shall contend that the officer of the State tax has acquiesced in the decision on the disputed issue by not filing an appeal or application. \n \n  \n (4) The Appellate Tribunal or court hearing such appeal or application shall have regard to the circumstances under which appeal or application was not filed by the officer of the State tax in pursuance of the orders or instructions or directions issued under sub-section (1",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1380
        },
        {
            "number": "121",
            "title": "Section 121. Non Appealable decisions and orders",
            "chapter": null,
            "content": "Notwithstanding anything to the contrary in any provisions of this Act, no appeal shall \nlie against any decision taken or order passed by an officer of State tax if such decision \ntaken or order passed relates to any one or more of the following matters, namely:–  \n \n Non \nappealable \ndecisions \nand orders. \n (a) an order of the Commissioner or other authority empowered to direct transfer of \nproceedings from one officer to another officer; or \n \n  \n (b) an order pertaining to the seizure or retention of books of account, register and   \nother documents; or \n \n  \n| Printed using casemine.com by licensee : Yadu Krishna K G\n\n \n (c) an order sanctioning prosecution under this Act; or \n \n  \n (d) an order passed under section 80.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1390
        },
        {
            "number": "141",
            "title": "CHAPTER XIX - OFFENCES AND PENALTIES",
            "chapter": "CHAPTER XIX",
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1400
        },
        {
            "number": "122",
            "title": "Section 122. Penalty for certain offences",
            "chapter": null,
            "content": "(1) Where a taxable person who––   Penalty for \ncertain \noffences. \n (i) supplies any goods or services or both without issue of any invoice or issues an \nincorrect or false invoice with regard to any such supply;  \n \n  \n (ii) issues any invoice or bill without supply of goods or services or both in violation of \nthe provisions of this Act or the rules made thereunder; \n \n  \n (iii) collects any amount as tax but fails to pay the same to the Government beyond a \nperiod of three months from the date on which such payment becomes due;  \n \n  \n (iv) collects any tax in contravention of the provisions of this Act but fails to pay the \nsame to the Government beyond a period of three months from the date on which such \npayment becomes due;  \n \n  \n (v) fails to deduct the tax in accordance with the provisions of sub-section (1) of section \n51, or deducts an amount which is less than  the amount required to be deducted under the \nsaid sub-section, or where he fails to pay to the Government under sub-section (2) thereof, \nthe amount deducted as tax;  \n \n  \n (vi) fails to collect tax in accordance with the provisions of sub-section (1) of section \n52, or collects an amount which is less than the amount required to be collected under the \nsaid sub-section or where he fails to pay to the Government the amount collected as tax \nunder sub-section (3) of section 52; \n  \n (vii) takes or utilizes input tax credit without actual receipt of goods or services or both \neither fully or partially, in  contravention of the provisions of this Act or the rules made \nthereunder;  \n \n  \n (viii) fraudulently obtains refund of tax under this Act; \n \n  \n (ix) takes or distributes input tax credit in contravention of section 20, or the rules made \nthereunder;  \n \n  \n (x) falsifies or substitutes financial records or produces fake accounts or documents or \nfurnishes any false information or return with an intention to evade payment of tax due \nunder this Act;  \n \n  \n (xi) is liable to be registered under this Act but fails to obtain registration;    \n| Printed using casemine.com by licensee : Yadu Krishna K G\n\n \n \n (xii) furnishes any false information with regard to registration particulars, either at the \ntime of applying for registration, or subsequently; \n \n  \n (xiii) obstructs or prevents any officer in discharge of his duties under this Act;  \n \n  \n (xiv) transports any taxable goods without the cover of documents as may be specified \nin this behalf; \n \n  \n (xv) suppresses his turnover leading to evasion of tax under this Act;  \n \n  \n (xvi) fails to keep, maintain or retain books of account and other documents in \naccordance with the provisions of this Act or the rules made thereunder;  \n \n  \n (xvii) fails to furnish information or documents called for by an officer in accordance \nwith the provisions of this Act or the rules made thereunder or furnishes false information or \ndocuments during any proceedings under this Act; \n \n  \n (xviii) supplies, transports or stores any goods which he has reasons to believe are liable \nto confiscation under this Act;  \n \n  \n (xix) issues any invoice or document by using the registration number of another \nregistered person; \n \n  \n (xx) tampers with, or destroys any material evidence or documents;  \n \n  \n (xxi) disposes off or tampers with any goods that have been detained, seized, or \nattached under this Act, \n \n  \n he shall be liable to pay a penalty of ten thousand rupees or an amount equivalent to the tax \nevaded or the tax not deducted under section 51 or short deducted or deducted but not paid to \nthe Government or tax not collected under section 52 or short collected or collected but not \npaid to the Government or input tax credit availed of or passed on or distributed irregularly, or \nthe refund claimed fraudulently, whichever is higher.  \n \n  \n (2) Any registered person who supplies any goods or services or both on which any tax has not been paid or short-paid or erroneously refunded, or where the input tax credit has been wrongly availed or utilized,-  \n \n  \n (a) for any reason, other than the reason of fraud or any wilful misstatement or suppression of facts to evade tax, shall be liable to a penalty of ten thousand rupees or ten per cent. of the tax due from such person, whichever is higher;   \n  \n (b) for reason of fraud or any wilful misstatement or suppression of facts to evade tax, shall be liable to a penalty equal to ten thousand rupees or the tax due from such person, whichever is higher. \n  \n (3) Any person who–– \n \n  \n (a) aids or abets any of the offences specified in clauses (i) to (xxi)  of sub-section (1);  \n \n  \n (b) acquires possession of, or in any way concerns himself in transporting, removing, \ndepositing, keeping, concealing, supplying, or purchasing or in any other manner deals with \n  \n| Printed using casemine.com by licensee : Yadu Krishna K G\n\n \nany goods which he knows or has reasons to believe are liable to confiscation under this Act \nor the rules made thereunder;  \n \n (c) receives or is in any way concerned with the supply of, or in any other manner deals \nwith any supply of services which he knows or has reasons to believe are in contravention \nof any provisions of this Act or the rules made thereunder; \n  \n  \n (d) fails to appear before the officer of State tax, when  issued with a summon for \nappearance to give evidence or produce a document in an inquiry;  \n \n  \n (e) fails to issue invoice in accordance with the provisions of this Act or the rules made \nthereunder or fails to account for an invoice in his books of account, \n \n  \n shall be liable to a penalty which may extend to twenty five thousand rupees",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1410
        },
        {
            "number": "123",
            "title": "Section 123. Penalty for failure To furnish information return",
            "chapter": null,
            "content": "If a person who is required to furnish an information return under section 150 fails to \ndo so within the period specified in the notice issued under sub-section (3) thereof, the \nproper officer may direct, that such person shall be liable to pay a penalty of one hundred \nrupees for each day of the period during which the failure to furnish such return \ncontinues: \n \n Penalty for \nfailure to \nfurnish \ninformation \nreturn. \n Provided that the penalty imposed under this section shall not exceed five thousand rupees",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1420
        },
        {
            "number": "124",
            "title": "Section 124. Fine for failure to furnish statistics",
            "chapter": null,
            "content": "If any person required to furnish any information or return under section 151,— \n \n Fine for \nfailure to \nfurnish \nstatistics. \n (a) without reasonable cause fails to furnish such information or return as may be \nrequired under that section, or \n \n  \n (b) wilfully furnishes or causes to furnish any information or return which he knows to \nbe false,  \n \n  \n he shall be punishable with a fine which may extend to ten thousand  rupees and in case of a \ncontinuing offence to a further fine which may extend to one hundred rupees for each day after \nthe first day during which the offence continues subject to a maximum limit of twenty five \nthousand rupees",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1430
        },
        {
            "number": "125",
            "title": "Section 125. General Penalty",
            "chapter": null,
            "content": "Any person, who contravenes any of the provisions of this Act or any rules made \nthereunder for which no penalty is separately provided for in this Act, shall be liable to a \npenalty which may extend to twenty five thousand rupees.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1440
        },
        {
            "number": "126",
            "title": "Section 126. General disciplines related penalty",
            "chapter": null,
            "content": "(1) No officer under this Act shall impose any penalty for minor breaches of tax \nregulations or procedural requirements and in particular, any omission or mistake in \ndocumentation which is easily rectifiable and made without fraudulent intent or gross \nnegligence.  \n \n General \ndisciplines \nrelated to \npenalty. \n Explanation.––For the purpose of this sub-section,–– \n \n  \n (a) a breach shall be considered a ‘minor breach’ if the amount of tax involved is less \nthan five thousand rupees; \n  \n| Printed using casemine.com by licensee : Yadu Krishna K G\n\n \n \n (b) an omission or mistake in documentation shall be considered to be easily rectifiable \nif the same is an error apparent on the face of record. \n \n  \n (2) The penalty imposed under this Act shall depend on the facts and circumstances of each case and shall commensurate with the degree and severity of the breach.  \n \n  \n (3) No penalty shall be imposed on any person without giving him an opportunity of being heard.  \n \n  \n (4) The officer under this Act shall while imposing penalty in an order for a breach of any law, regulation or procedural requirement, specify the nature of the breach and the applicable law, regulation or procedure under which the amount of penalty for the breach has been specified. \n  \n  \n (5) When a person voluntarily discloses to an officer under this Act the circumstances of a breach of the tax law, regulation or procedural requirement prior to the discovery of the breach by the officer under this Act, the proper officer may consider this fact as a mitigating factor when quantifying a penalty for that person.  \n \n  \n (6) The provisions of this section shall not apply in such cases where the penalty specified under this Act is either a fixed sum or expressed as a fixed percentage",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1450
        },
        {
            "number": "127",
            "title": "Section 127. Power to impose penalty in certain cases",
            "chapter": null,
            "content": "Where the proper officer is of the view that a person is liable to a penalty and the same \nis not covered under any proceedings under section 62 or section 63 or section 64 or \nsection 73 or section 74 or section 129 or section 130, he may issue an order levying such \npenalty after giving a reasonable opportunity of being heard to such person.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1460
        },
        {
            "number": "128",
            "title": "Section 128. Power to waive penalty or fee or both",
            "chapter": null,
            "content": "The Government may, by notification, waive in part or full, any penalty referred to in \nsection 122 or section 123 or section 125 or any late fee referred to in section 47 for such \nclass of taxpayers and under such mitigating circumstances as may be specified therein on \nthe recommendations of the Council. \n \n Power to \nwaive \npenalty or \nfee or both",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1470
        },
        {
            "number": "129",
            "title": "Section 129. Detention, Seizure and release of goods and conveyances in transit",
            "chapter": null,
            "content": "(1) Notwithstanding anything contained in this Act, where any person transports any \ngoods or stores any goods while they are in transit in contravention of the provisions of \nthis Act or the rules made thereunder, all such goods and conveyance used as a means of \ntransport for carrying the said goods and documents relating to such goods and \nconveyance shall be liable to detention or seizure and after detention or seizure, shall be \nreleased,––  \n \n Detention, \nseizure and \nrelease of \ngoods and \nconveyances \nin transit. \n (a) on payment of the applicable tax and penalty equal to one hundred per cent. of the tax \npayable on such goods and, in case of exempted goods, on payment of an amount equal to two \nper cent of the value of goods or twenty five thousand rupees, whichever is less, where the \nowner of the goods comes forward for payment of such tax and penalty; \n \n  \n (b) on payment of the applicable tax and penalty equal to the fifty per cent. of the value of \nthe goods reduced by the tax amount paid thereon and, in case of exempted goods, on \npayment of an amount equal to five per cent of the value of goods or twenty five \nthousand rupees, whichever is less, where the owner of the goods does not come \nforward for payment of such tax and penalty; \n  \n| Printed using casemine.com by licensee : Yadu Krishna K G\n\n \n \n (c) upon furnishing a security equivalent to the amount payable under clause (a) or clause \n(b) in such form and manner as may be prescribed: \n \n  \n Provided that no such goods or conveyance shall be detained or seized without serving an \norder of detention or seizure on the person transporting the goods. \n  \n (2) The provisions of sub-section (6) of section 67 shall, mutatis mutandis, apply for detention \nand seizure of goods and conveyances. \n \n  \n (3) The proper officer detaining or seizing goods or conveyances shall issue a notice \nspecifying the tax and penalty payable and thereafter, pass an order for payment of tax and \npenalty under clause (a) or clause (b) or clause (c). \n \n  \n (4) No tax, interest or penalty shall be determined under sub-section (3) without giving the \nperson concerned an opportunity of being heard. \n \n  \n (5) On payment of amount referred in sub-section (1), all proceedings in respect of the notice \nspecified in sub-section (3) shall be deemed to be concluded. \n \n  \n (6) Where the person transporting any goods or the owner of the goods fails to pay the amount \nof tax and penalty as provided in sub-section (1) within seven days of such detention or \nseizure, further proceedings shall be initiated in accordance with the provisions of section \n130: \n \n  \n Provided that where the detained or seized goods are perishable or hazardous in nature or \nare likely to depreciate in value with passage of time, the said period of seven days may be \nreduced by the proper officer",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1480
        },
        {
            "number": "130",
            "title": "Section 130. Confiscation of goods or conveyances and levy of penalty",
            "chapter": null,
            "content": "(1) Notwithstanding anything contained in this Act, if any person –  \n \n Confiscation \nof goods or \nconveyances \nand levy of \npenalty. \n (i) supplies or receives any goods in contravention of any of the provisions of this Act or the \nrules made thereunder with intent to evade payment of tax; or  \n \n  \n (ii) does not account for any goods on which he is liable to pay tax under this Act; or \n \n  \n (iii) supplies any  goods liable to tax under this Act without having applied for registration; or  \n \n  \n (iv) contravenes any of the provisions of this Act or the rules made thereunder with intent to \nevade payment of tax; or \n \n  \n (v) uses any conveyance as a means of transport for carriage of goods in contravention of the \nprovisions of this Act or the rules made thereunder unless the owner of the conveyance proves \nthat it was so used without the knowledge or connivance of the owner himself, his agent, if any, \nand the person in charge of the conveyance,  \n \n  \n then, all such goods or conveyances shall be liable to confiscation and the person shall be liable   \n| Printed using casemine.com by licensee : Yadu Krishna K G\n\n \nto penalty under section 122.  \n  \n (2) Whenever confiscation of any goods or conveyance is authorised by this Act, the officer \nadjudging it shall give to the owner of the goods an option to pay in lieu of confiscation, \nsuch fine as the said officer thinks fit:  \n \n  \n Provided that such fine leviable  shall not exceed the market value of the goods confiscated, \nless the tax chargeable thereon: \n  \n  \n Provided further that the aggregate of such fine and penalty leviable shall not be less than the \namount of penalty leviable under sub-section (1) of section 129:  \n \n  \n Provided  also that where any such conveyance is used for the carriage of the goods or \npassengers for hire, the owner of the conveyance shall be given an option to pay in lieu of the \nconfiscation of the conveyance a fine equal to the tax payable on the goods being transported \nthereon.  \n \n  \n (3) Where any fine in lieu of confiscation of goods or conveyance is imposed under sub-\nsection (2), the owner of such goods or conveyance or the person referred to in sub-section \n(1), shall, in addition, be liable to any tax, penalty and charges payable in respect of such \ngoods or conveyance.  \n \n  \n (4) No order for confiscation of goods or conveyance or for imposition of penalty shall be \nissued without giving the person an opportunity of being heard.  \n \n  \n (5) Where any goods or conveyance are confiscated under this Act, the title of such goods or \nconveyance shall thereupon vest in the Government. \n \n  \n (6) The proper officer adjudging confiscation shall take and hold possession of the things \nconfiscated and every officer of Police, on the requisition of such proper officer, shall assist \nhim in taking and holding such possession. \n \n  \n (7) The proper officer may, after satisfying himself that the confiscated goods or conveyance \nare not required in any other proceedings under this Act and after giving reasonable time \nnot exceeding three months to pay fine in lieu of confiscation, dispose of such goods or \nconveyance and deposit the sale proceeds thereof with the Government. \n \n  \n \n \n2 of 1974",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1490
        },
        {
            "number": "131",
            "title": "Section 131. Confiscation or penalty not to interfere with other punishments",
            "chapter": null,
            "content": "Without prejudice to the provisions contained in the Code of Criminal Procedure, \n1973, no confiscation made or penalty imposed under the provisions of this Act or the \nrules made thereunder shall prevent the infliction of any other punishment to which the \nperson affected thereby is liable under the provisions of this Act or under any other law \nfor the time being in force.  \n \n Confiscation \nor penalty \nnot to \ninterfere \nwith other \npunishments",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1500
        },
        {
            "number": "132",
            "title": "Section 132. Punishment for certain offences",
            "chapter": null,
            "content": "(1) Whoever commits any of the following offences, namely:— \n \n Punishment \nfor certain \noffences \n (a) supplies any goods or services or both without issue of any invoice, in violation of the \nprovisions of this Act or the rules made thereunder, with the intention to evade tax;  \n  \n| Printed using casemine.com by licensee : Yadu Krishna K G\n\n \n \n (b) issues any invoice or bill without supply of goods or services or both in violation of the \nprovisions of this Act, or the rules made thereunder leading to wrongful availment or utilisation \nof input tax credit or refund of tax; \n \n  \n (c) avails input tax credit using such invoice or bill referred to in clause (b); \n \n  \n (d) collects any amount as tax but fails to pay the same to the Government beyond a period of \nthree months from the date on which such payment  becomes due; \n \n  \n (e) evades tax, fraudulently avails input tax credit or fraudulently obtains refund and where \nsuch offence is not covered under clauses (a) to (d);  \n \n  \n (f) falsifies or substitutes financial records or produces fake accounts or documents or furnishes \nany false information with an intention to evade payment of tax due under this Act; \n \n  \n (g) obstructs or prevents any officer in the discharge of his duties under this Act;  \n \n  \n (h) acquires possession of, or in any way concerns himself in transporting, removing, \ndepositing, keeping, concealing, supplying, purchasing or in any other manner deals with, any \ngoods which he knows or has reasons to believe are liable to confiscation under this Act or the \nrules made thereunder;    \n \n  \n (i) receives or is in any way concerned with the supply of, or in any other manner deals with \nany supply of services which he knows or has reasons to believe are in contravention of any \nprovisions of this Act or the rules made thereunder;  \n \n  \n (j) tampers with or destroys any material evidence or documents; \n \n  \n (k) fails to supply any information which he is required to supply under this Act or the rules \nmade thereunder or (unless with a reasonable belief, the burden of proving which shall be upon \nhim, that the information supplied by him is true) supplies false information; or  \n \n  \n (l)  attempts to commit, or abets the commission of any of the offences mentioned in clauses (a) \nto (k) of this section, \n \n  \n shall be punishable–– \n \n  \n (i) in cases where the amount of tax evaded or the amount of input tax credit wrongly availed \nor utilised or the amount of refund wrongly taken exceeds five hundred lakh rupees, with \nimprisonment for a term which may extend to five years and with fine;  \n \n  \n (ii) in cases where the amount of tax evaded or the amount of input tax credit wrongly availed \nor utilised or the amount of refund wrongly taken exceeds two hundred lakh rupees but does \n  \n| Printed using casemine.com by licensee : Yadu Krishna K G\n\n \nnot exceed five hundred lakh rupees, with imprisonment for a term which may extend to three \nyears and with fine; \n \n (iii) in the case of any other offence where the amount of tax evaded or the amount of input tax \ncredit wrongly availed or utilised or the amount of refund wrongly taken exceeds one hundred \nlakh rupees but does not exceed two hundred lakh rupees, with imprisonment for a term which \nmay extend to one year and with fine; \n \n  \n (iv) in cases where he commits or abets the commission of an offence specified in clause (f) or \nclause (g) or clause (j), he shall be punishable with imprisonment for a term which may extend \nto six months or with fine or with both. \n \n  \n (2) Where any person convicted of an offence under this section is again convicted of an \noffence under this section, then, he shall be punishable for the second and for every \nsubsequent offence with imprisonment for a term which may extend to five years and with \nfine.  \n \n  \n \n (3) The imprisonment referred to in clauses (i), (ii) and (iii) of sub-section (1) and sub-section \n(2) shall, in the absence of special and adequate reasons to the contrary to be recorded in \nthe judgment of the Court, be for a term not less than six months. \n \n  \n (4) Notwithstanding anything contained in the Code of Criminal Procedure, 1973, all offences \nunder this Act, except the offences referred to in sub-section (5) shall be non-cognizable \nand bailable. \n \n  \n (5) The offences specified in clause (a) or clause (b) or clause (c) or clause (d) of sub-section \n(1) and punishable under clause (i) of that sub-section shall be cognizable and non-bailable. \n \n  \n (6) A person shall not be prosecuted for any offence under this section except with the \nprevious sanction of the Commissioner. \n \n  \n  \nExplanation.- For the purposes of this section, the term “tax” shall include the amount of tax \nevaded or the amount of input tax credit wrongly availed or utilised or refund wrongly taken \nunder the provisions of this Act, the Central Goods and Services Tax Act, the Integrated Goods \nand Services Tax Act, and cess levied under the Goods and Services Tax (Compensation to \nStates) Act",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1510
        },
        {
            "number": "133",
            "title": "Section 133. Liability of officers and certain other persons",
            "chapter": null,
            "content": "(1) Where any person engaged in connection with the collection of statistics under section \n151 or compilation or computerisation thereof or if any officer of State tax having access to \ninformation specified under sub-section (1) of section 150, or if any person engaged in \nconnection with the provision of service on the common portal or the agent of common portal, \nwilfully discloses any information or the contents of any return furnished under this Act or \nrules made thereunder otherwise than in execution of his duties under the said sections or for \nthe purposes of prosecution for an offence under this Act or under any other Act for the time \nbeing in force, he shall be punishable with imprisonment for a term which may extend to six \nmonths or with fine which may extend to twenty five thousand rupees, or with both. \n \n Liability of \nofficers and \ncertain other \npersons. \n (2) Any person –   \n| Printed using casemine.com by licensee : Yadu Krishna K G\n\n \n \n(a) who is a Government servant shall not be prosecuted for any offence under this section \nexcept with the previous sanction of the Government; \n \n(b) who is not a Government servant shall not be prosecuted for any offence under this section \nexcept with the previous sanction of the Commissioner",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1520
        },
        {
            "number": "134",
            "title": "Section 134. Cognizance of offences",
            "chapter": null,
            "content": "No court shall take cognizance of any offence punishable under this Act or the rules \nmade thereunder except with the previous sanction of the Commissioner, and no court \ninferior to that of a Magistrate of the First Class, shall try any such offence.  \n \n Cognizance \nof offences",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1530
        },
        {
            "number": "135",
            "title": "Section 135. Presumption of culpable mental state",
            "chapter": null,
            "content": "In any prosecution for an offence under this Act which requires a culpable mental state \non the part of the accused, the court shall presume the existence of such mental state but it \nshall be a defence for the accused to prove the fact that he had no such mental state with \nrespect to the act charged as an offence in that prosecution.  \n \n Presumption \nof culpable \nmental state. \n Explanation.—For the purposes of this section,– \n \n  \n (i) the expression “culpable mental state” includes intention, motive, knowledge of a \nfact, and belief in, or reason to believe, a fact; \n \n  \n (ii) a fact is said to be proved only when the court believes it to exist beyond reasonable \ndoubt and not merely when its existence is established by a preponderance of probability",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1540
        },
        {
            "number": "136",
            "title": "Section 136. Relevancy of statements under certain circumstances",
            "chapter": null,
            "content": "A statement made and signed by a person on appearance in response to any summons \nissued under section 70 during the course of any inquiry or proceedings under this Act \nshall be relevant, for the purpose of proving, in any prosecution for an offence under this \nAct, the truth of the facts which it contains,––  \n \n Relevancy \nof \nstatements \nunder certain \ncircumstanc\nes. \n (a) when the person who made the statement is dead or cannot be found, or is incapable \nof giving evidence, or is kept out of the way by the adverse party, or whose presence cannot \nbe obtained without an amount of delay or expense which, under the circumstances of the \ncase, the court considers unreasonable; or \n \n  \n (b) when the person who made the statement is examined as a witness in the case before \nthe court and the court is of the opinion that, having regard to the circumstances of the case, \nthe statement should be admitted in evidence in the interest of justice",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1550
        },
        {
            "number": "137",
            "title": "Section 137. Offences by Companies",
            "chapter": null,
            "content": "(1) Where an offence committed by a person under this Act is a company, every person \nwho, at the time the offence was committed was in charge of, and was responsible to, the \ncompany for the conduct 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 against and \npunished accordingly.   \n  \n Offences by \nCompanies. \n (2) Notwithstanding anything contained in sub-section (1), where an offence under this Act has been committed by a company and it is proved that the offence has been committed with the consent or connivance of, or is attributable to any negligence on the part of, any director, manager, secretary or other officer of the company, such director, manager, secretary or other officer shall also be deemed to be guilty of that offence and shall be liable to be proceeded against and punished accordingly.  \n \n  \n| Printed using casemine.com by licensee : Yadu Krishna K G\n\n \n (3) Where an offence under this Act has been committed by a taxable person being a partnership firm or a Limited Liability Partnership or a Hindu Undivided Family or a trust, the partner or karta or managing trustee shall be deemed to be guilty of that offence and shall be liable to be proceeded against and punished accordingly and the provisions of sub-section (2) shall mutatis mutandis apply to such persons. \n \n  \n (4) Nothing contained in this section shall render any such person liable to any punishment provided in this Act, if he proves that the offence was committed without his knowledge or that he had exercised all due diligence to prevent the commission of such offence.  \n \n  \n Explanation.––For the purposes of this section,– \n \n  \n (i) “company” means a body corporate and includes a firm or other association of \nindividuals; and \n \n  \n (ii) “director”, in relation to a firm, means a partner in the firm.  \n \n  \n \n2 of 1974",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1560
        },
        {
            "number": "138",
            "title": "Section 138. Compounding of offences",
            "chapter": null,
            "content": "(1) Any offence under this Act may, either before or after the institution of prosecution, \nbe compounded by the Commissioner on payment, by the person accused of the offence, \nto the Central Government or the State Government, as the case may be, of such \ncompounding amount in such manner as may be prescribed: \n \n Compoundin\ng of \noffences. \n \n Provided that nothing contained in this section shall apply to – \n \n  \n (a) a person who has been allowed to compound once in respect of any of the offences \nspecified in clauses (a) to (f) of sub-section (1) of section 132 and the offences specified \nin clause (l) which are relatable to offences specified in clauses (a) to (f) of the said sub-\nsection; \n \n  \n (b) a person who has been allowed to compound once in respect of any offence, other than \nthose in clause (a), under this Act or under the provisions of any State Goods and \nServices Tax Act or the Central Goods and Services Tax Act or the Union Territory \nGoods and Services Tax Act or the Integrated Goods and Services Tax Act in respect of \nsupplies of value exceeding one crore rupees; \n \n  \n (c) a person who has been accused of committing an offence under this Act  which is also \nan offence under any other law for the time being in force; \n \n  \n (d) a person who has been convicted for an offence under this Act by a court;   \n (e) a person who has been accused of committing an offence specified in clause (g) or \nclause (j) or clause (k) of sub-section (1) of section 132; and \n  \n (f) any other class of persons or offences as may be prescribed:   \n Provided further that any compounding allowed under the provisions of this section shall not \naffect the proceedings, if any, instituted under any other law:    \n  \n \n Provided also that compounding shall be allowed only after making payment of tax, interest \nand penalty involved in such offences. \n  \n (2) The amount for compounding of offences under this section shall be such as may be prescribed, subject to the minimum amount not being less than ten thousand rupees or fifty per cent. of the tax involved, whichever is higher, and the maximum amount not being less than thirty thousand rupees or one hundred and fifty per cent. of the \n  \n| Printed using casemine.com by licensee : Yadu Krishna K G\n\n \ntax, whichever is higher. \n (3) On payment of such compounding amount as may be determined by the Commissioner, no further proceedings shall be initiated under this Act against the accused person in respect of the same offence and any criminal proceedings, if already initiated in respect of the said offence, shall stand abated.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1570
        },
        {
            "number": "159",
            "title": "CHAPTER XX - TRANSITIONAL PROVISIONS",
            "chapter": "CHAPTER XX",
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1580
        },
        {
            "number": "139",
            "title": "Section 139. Migration of existing taxpayers",
            "chapter": null,
            "content": "(1) On and from the appointed day, every person registered under any of the existing \nlaws and having a valid Permanent Account Number shall be issued a certificate of \nregistration on provisional basis, subject to such conditions and in such form and manner \nas may be prescribed, which unless replaced by a final certificate of registration under \nsub-section (2), shall be liable to be cancelled if the conditions so prescribed are not \ncomplied with. \n \n Migration of existing taxpayers. \n (2) The final certificate of registration shall be granted in such form and manner and subject to such conditions as may be prescribed.   \n (3) The certificate of registration issued to a person under sub-section (1) shall be deemed to have not been issued if the said registration is cancelled in pursuance of an application filed by such person that he was not liable to registration under section 22 or section 24",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1590
        },
        {
            "number": "140",
            "title": "Section 140. Transitional arrangements for input tax credit",
            "chapter": null,
            "content": "(1) A registered person, other than a person opting to pay tax under section 10, shall be \nentitled to take, in his electronic credit ledger, credit of the amount of Value Added Tax \ncarried forward in the return relating to the period ending with the day immediately \npreceding the appointed day, furnished by him under the existing law in such manner as \nmay be prescribed: \n \n Transitional arrangements for input tax credit. \n Provided that the registered person shall not be allowed to take credit in the following \ncircumstances, namely: –  \n \n  \n (i) where the said amount of credit is not admissible as input tax credit under this Act; or  \n(ii) where he has not furnished all the returns required under the existing law for the \nperiod of six months immediately preceding the appointed date; or \n \n  \n \n \n \n \n74 of 1956 \nProvided further that so much of the said credit as is attributable to any claim related to \nsection 3, sub-section (3) of section 5, section 6, section 6A or sub-section (8) of section 8 of \nthe Central Sales Tax Act, 1956 which is not substantiated in the manner, and within the \nperiod, prescribed in rule 12 of the Central Sales Tax (Registration and Turnover) Rules, 1957 \nshall not be eligible to be credited to the electronic credit ledger: \n  \n Provided also that an amount equivalent to the credit specified in the second proviso shall be \nrefunded under the existing law when the said claims are substantiated in the manner \nprescribed in rule 12 of the Central Sales Tax (Registration and Turnover) Rules, 1957. \n \n  \n (2) A registered person, other than a person opting to pay tax under section 10, shall be entitled to take, in his electronic credit ledger, credit of the unavailed input tax credit in respect of capital goods, not carried forward in a return, furnished under the existing law by him, for the period ending with the day immediately preceding the appointed day in such manner as may be prescribed:   \n| Printed using casemine.com by licensee : Yadu Krishna K G\n\n \n \n Provided that the registered person shall not be allowed to take credit unless the said credit \nwas admissible as input tax credit under the existing law and is also admissible as input tax \ncredit under this Act. \n  \n Explanation.––For the purposes of this section, the expression “unavailed input tax credit” \nmeans the amount that remains after subtracting the amount of input tax credit already availed \nin respect of capital goods by the taxable person under the existing law from the aggregate \namount of input tax credit to which the said person was entitled in respect of the said capital \ngoods under the existing law. \n  \n (3) A registered person, who was not liable to be registered under the existing law or who was engaged in the sale of exempted goods or tax free goods, by whatever name called, under the existing law but which are liable to tax under this Act or where the person was entitled to the credit of input tax at the time of sale of goods, if any, shall be entitled to take, in his electronic credit ledger, credit of the value added tax in respect of inputs held in stock and inputs contained in semi-finished or finished goods held in stock on the appointed day subject to the following conditions namely:–– \n \n  \n (i) such inputs or goods are used or intended to be used for making taxable supplies \nunder this Act;  \n \n  \n (ii) the said registered person is eligible for input tax credit on such inputs under this \nAct;  \n \n  \n  (iii) the said registered person is in possession of invoice or other prescribed documents \nevidencing payment of tax under the existing law in respect of such inputs; and \n \n  \n (iv) such invoices or other prescribed documents were issued not earlier than twelve \nmonths immediately preceding the appointed day: \n \n  \n Provided that where a registered person, other than a manufacturer or a supplier of \nservices, is not in possession of an invoice or any other documents evidencing payment of \ntax in respect of inputs, then, such registered person shall, subject to such conditions, \nlimitations and safeguards as may be prescribed, including that the said taxable person shall \npass on the benefit of such credit by way of reduced prices to the recipient, be allowed to \ntake credit at such rate and in such manner as may be prescribed.  \n \n  \n (4) A registered person, who was engaged in the sale of taxable goods as well as exempted goods or tax free goods, by whatever name called, under the existing law but which are liable to tax under this Act, shall be entitled to take, in his electronic credit ledger,- \n \n \n  \n (a) the amount of credit of the value added tax carried forward in a return furnished \nunder the existing law by him in accordance with the provisions of sub-section (1); and   \n  \n  (b) the amount of credit of the value added tax in respect of inputs held in stock and \ninputs contained in semi-finished or finished goods held in stock on the appointed day, \nrelating to such exempted goods or tax free goods, by whatever name called, in accordance \nwith the provisions of sub-section (3). \n  \n (5) A registered person shall be entitled to take, in his electronic credit ledger, credit of   \n| Printed using casemine.com by licensee : Yadu Krishna K G\n\n \nvalue added tax in respect of inputs received on or after the appointed day but the tax in respect of which has been paid by the supplier under the existing law, subject to the condition that the invoice or any other tax paying document of the same was recorded in the books of account of such person within a period of thirty days from the appointed day:   \n \n Provided that the period of thirty days may, on sufficient cause being shown, be extended \nby the Commissioner for a further period not exceeding thirty days:  \n \n  \n Provided further that the said registered person shall furnish a statement, in such manner as \nmay be prescribed, in respect of credit that has been taken under this sub-section.  \n \n  \n (6) A registered person, who was either paying tax at a fixed rate or paying a fixed amount in lieu of the tax payable under the existing law shall be entitled to take, in his electronic credit ledger, credit of value added tax in respect of inputs held in stock and inputs contained in semi-finished or finished goods held in stock on the appointed day subject to the following conditions, namely:–– \n \n  \n (i) such inputs or goods are used or intended to be used for making taxable supplies \nunder this Act;  \n \n  \n (ii) the said registered person is not paying tax under section 10;  \n \n  \n (iii) the said registered person is eligible for input tax credit on such inputs under this \nAct;  \n \n  \n (iv) the said registered person is in possession of invoice or other prescribed documents \nevidencing payment of tax under the existing law in respect of inputs; and \n \n  \n (v) such invoices or other prescribed documents were issued not earlier than twelve \nmonths immediately preceding the appointed day.  \n \n  \n (7) The amount of credit under sub-sections (3), (4) and (6) shall be calculated in such manner as may be prescribed",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1600
        },
        {
            "number": "141",
            "title": "Section 141. Transitional provisions relating to job work",
            "chapter": null,
            "content": "(1) Where any inputs received at a place of business had been despatched as such or despatched after being partially processed to a job worker for further processing, testing, repair, reconditioning or any other purpose in accordance with the provisions of existing law prior to the appointed day and such inputs are returned to the said place on or after the appointed day, no tax shall be payable if such inputs, after completion of the job work or otherwise, are returned to the said place within six months from the appointed day:  Transitional provisions relating to job work. \n Provided that the period of six months may, on sufficient cause being shown, be extended by the Commissioner for a further period not exceeding two months:   \n  \n Provided further that if such inputs are not returned within the period specified in this sub-section, the input tax credit shall be liable to be recovered in accordance with the provisions of clause (a) of sub-section (8) of section",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1610
        },
        {
            "number": "142",
            "title": "Section 142. Miscellaneous transitional provisions",
            "chapter": null,
            "content": "(2) Where any semi-finished goods had been despatched from the place of business to any other premises for carrying out certain manufacturing processes in accordance with the provisions of existing law prior to the appointed day and such goods \n  \n| Printed using casemine.com by licensee : Yadu Krishna K G\n\n \n(hereafter in this sub-section referred to as “the said goods”) are returned to the said place on or after the appointed day, no tax shall be payable if the said goods, after undergoing manufacturing processes or otherwise, are returned to the said place within six months from the appointed day:  \n Provided that the period of six months may, on sufficient cause being shown, be extended by the Commissioner for a further period not exceeding two months:     \n Provided further that if the said goods are not returned within a period specified in this sub-section, the input tax credit shall be liable to be recovered in accordance with the provisions of clause (a) of sub-section (8) of section 142:    \n  Provided also that the person despatching the goods may, in accordance with the provisions of the existing law, transfer the said goods to the premises of any registered person for the purpose of supplying therefrom on payment of tax in India or without payment of tax for exports within the period specified in this sub-section.    \n (3) Where any goods had been despatched from the place of business without payment of tax for carrying out tests or any other process, to any other premises, whether registered or not, in accordance with the provisions of existing law prior to the appointed day and such goods, are returned to the said place of business on or after the appointed day, no tax shall be payable if the said goods, after undergoing tests or any other process, are returned to such place within six months from the appointed day:   \n  \n Provided that the period of six months may, on sufficient cause being shown, be extended by the Commissioner for a further period not exceeding two months:   \n  \n Provided further that if the said goods are not returned within the period specified in this sub-section, the input tax credit shall be liable to be recovered in accordance with the provisions of clause (a) of sub-section (8) of section 142:   \n  \n Provided also that the person despatching the goods may, in accordance with the provisions of the existing law, transfer the said goods from the said other premises on payment of tax in India or without payment of tax for exports within the period specified in this sub-section.   \n  \n (4) The tax under sub-sections (1), (2) and (3) shall not be payable, only if the person despatching the goods and the job worker declare the details of the inputs or goods held in stock by the job worker on behalf of the said person on the appointed day in such form and manner and within such time as may be prescribed.  \n  \n 142. (1) Where any goods on which tax, if any, had been paid under the existing law at the time of sale thereof, not being earlier than six months prior to the appointed day, are returned to any place of business on or after the appointed day, the registered person shall be eligible for refund of the tax paid under the existing law where such goods are returned by a person, other than a registered person, to the said place of business within a period of six months from the appointed day and such goods are identifiable to the satisfaction of the proper officer: \n \n Miscellaneous transitional provisions. \n Provided that if the said goods are returned by a registered person, the return of such   \n| Printed using casemine.com by licensee : Yadu Krishna K G\n\n \ngoods shall be deemed to be a supply.   \n (2) (a) where, in pursuance of a contract entered into prior to the appointed day, the price of any goods is revised upwards on or after the appointed day, the registered person who had sold such goods shall issue to the recipient a supplementary invoice or debit note, containing such particulars as may be prescribed, within thirty days of such price revision and for the purposes of this Act, such supplementary invoice or debit note shall be deemed to have been issued in respect of an outward supply made under this Act;    \n  \n (b)  where, in pursuance of a contract entered into prior to the appointed day, the price of any goods is revised downwards on or after the appointed day, the registered person who had sold such goods may issue to the recipient a credit note, containing such particulars as may be prescribed, within thirty days of such price revision and for the purposes of this Act such credit note shall be deemed to have been issued in respect of an outward supply made under this Act: \n  \n Provided that the registered person shall be allowed to reduce his tax liability on account of issue of the credit note only if the recipient of the credit note has reduced his input tax credit corresponding to such reduction of tax liability.       \n  \n (3)  Every claim for refund filed by any person before, on or after the appointed day for refund of any amount of input tax credit, tax, interest or any other amount paid under the existing law, shall be disposed of in accordance with the provisions of existing law and any amount eventually accruing to him shall be refunded to him in cash in accordance with the provisions of the said law:  \n  \n Provided that where any claim for refund of the amount of input tax credit is fully or partially rejected, the amount so rejected shall lapse:    \n Provided further that no refund shall be allowed of any amount of input tax credit where the balance of the said amount as on the appointed day has been carried forward under this Act.    \n (4) Every claim for refund filed after the appointed day for refund of any tax paid under the existing law in respect of the goods exported before or after the appointed day, shall be disposed of in accordance with the provisions of the existing law:    \n Provided that where any claim for refund of input tax credit is fully or partially rejected, the amount so rejected shall lapse:   \n Provided further that no refund shall be allowed of any amount of input tax credit where the balance of the said amount as on the appointed day has been carried forward under this Act.   \n \n \n \n \n \n \n \n \n \n \n \n(5) Notwithstanding anything to the contrary contained in this Act, any amount of input tax credit reversed prior to the appointed day shall not be admissible as input tax credit under this Act. \n \n \n \n(6) (a)  every proceeding of appeal, revision, review or reference relating to a claim for input tax credit initiated whether before, on or after the appointed day under the   \n| Printed using casemine.com by licensee : Yadu Krishna K G\n\n \nexisting law shall be disposed of in accordance with the provisions of the existing law, and any amount of credit found to be admissible to the claimant shall be refunded to him in cash in accordance with the provisions of the existing law, and the amount rejected, if any, shall not be admissible as input tax credit under this Act:  \n    Provided that no refund shall be allowed of any amount of input tax credit where the balance of the said amount as on the appointed day has been carried forward under this Act;   \n (b) every proceeding of appeal, revision, review or reference relating to recovery of input tax credit initiated whether before, on or after the appointed day under the \nexisting law shall be disposed of in accordance with the provisions of the existing \nlaw, and if any amount of credit becomes recoverable as a result of such appeal, revision, review or reference, the same shall, unless recovered under the existing \nlaw, be recovered as an arrear of tax under this Act and the amount so recovered shall not be admissible as input tax credit under this Act.     \n  \n (7) (a)  every proceeding of appeal, revision, review or reference relating to any output tax liability initiated whether before, on or after the appointed day under the existing law, shall be disposed of in accordance with the provisions of the existing law, and if any amount becomes recoverable as a result of such appeal, revision, review or reference, the same shall, unless recovered under the existing law, be recovered as an arrear of tax under this Act and the amount so recovered shall not be admissible as input tax credit under this Act.   \n (b) every proceeding of appeal, revision, review or reference relating to any output tax liability initiated whether before, on or after the appointed day under the existing law, shall be disposed of in accordance with the provisions of the existing law, and any amount found to be admissible to the claimant shall be refunded to him in cash in accordance with the provisions of the existing law and the amount rejected, if any, shall not be admissible as input tax credit under this Act. \n  \n (8) (a) where in pursuance of an assessment or adjudication proceedings instituted, whether before, on or after the appointed day under the existing law, any amount of tax, interest, fine or penalty becomes recoverable from the person, the same shall, unless recovered under the existing law, be recovered as an arrear of tax under this Act and the amount so recovered shall not be admissible as input tax credit under this Act;       \n (b) where in pursuance of an assessment or adjudication proceedings instituted, whether before, on or after the appointed day under the existing law, any amount of tax, interest, fine or penalty becomes refundable to the taxable person, the same shall be refunded to him in cash under the said law, and the amount rejected, if any, shall not be admissible as input tax credit under this Act. \n   \n (9) (a) where any return, furnished under the existing law, is revised after the appointed day and if, pursuant to such revision, any amount is found to be recoverable or any amount of input tax credit is found to be inadmissible, the same shall, unless recovered under the existing law, be recovered as an arrear of tax under this Act and the amount so recovered shall not be admissible as input tax credit under this Act;   \n (b) where any return, furnished under the existing law, is revised after the appointed   \n| Printed using casemine.com by licensee : Yadu Krishna K G\n\n \nday but within the time limit specified for such revision under the existing law and if, pursuant to such revision, any amount is found to be refundable or input tax credit is found to be admissible to any taxable person, the same shall be refunded to him in cash under the existing law, and the amount rejected, if any, shall not be admissible as input tax credit under this Act. \n (10) Save as otherwise provided in this Chapter, the goods or services or both supplied on or after the appointed day in pursuance of a contract entered into prior to the appointed day shall be liable to tax under the provisions of this Act.    \n (11) (a) notwithstanding anything contained in section 12, no tax shall be payable on goods under this Act to the extent the tax was leviable on the said goods under the Delhi Value Added Tax Act, 2004;   \n \n \n \n \n \n32 of 1994 \n(b) notwithstanding anything contained in section 13, no tax shall be payable on services \nunder this Act to the extent the tax was leviable on the said services under Chapter V of \nthe Finance Act, 1994; \n  \n \n \n--- of ---- \n32 of 1994 \n(c) where tax was paid on any supply, both under the Delhi Value Added Tax Act, 2004 \nand under Chapter V of the Finance Act, 1994, tax shall be leviable under this Act and \nthe taxable person shall be entitled to take credit of value added tax or service tax paid \nunder the existing law to the extent of supplies made after the appointed day and such \ncredit shall be calculated in such manner as may be prescribed. \n  \n (12) Where any goods sent on approval basis, not earlier than six months before the appointed day, are rejected or not approved by the buyer and returned to the seller on or after the appointed day, no tax shall be payable thereon if such goods are returned within six months from the appointed day: \n \n  \n Provided that the said period of six months may, on sufficient cause being shown, be extended by the Commissioner for a further period not exceeding two months:  \n Provided further that the tax shall be payable by the person returning the goods if such goods are liable to tax under this Act, and are returned after the period specified in this sub-section:  \n Provided also that tax shall be payable by the person who has sent the goods on approval basis if such goods are liable to tax under this Act, and are not returned within the period specified in this sub-section.  \n (13) Where a supplier has made any sale of goods in respect of which tax was required to be deducted at source under the Delhi Value Added Tax Act, 2004 and has also issued an invoice for the same before the appointed day, no deduction of tax at source under section 51 shall be made by the deductor under the said section where payment to the said supplier is made on or after the appointed day.  \n \n  \n (14) Where any goods or capital goods belonging to the principal are lying at the premises of the agent on the appointed day, the agent shall be entitled to take credit of the tax paid on such goods or capital goods subject to fulfilment of the following conditions: \n(i) the agent is a registered taxable person under this Act; \n  \n| Printed using casemine.com by licensee : Yadu Krishna K G\n\n \n(ii) both the principal and the agent declare the details of stock of goods or capital goods \nlying with such agent on the day immediately preceding the appointed day in such \nform and manner and within such time as may be prescribed in this behalf; \n(iii) the invoices for such goods or capital goods had been issued not earlier than twelve \nmonths immediately preceding the appointed day; and \n(iv)  the principal has either reversed or not availed of the input tax credit in respect of \nsuch,- \n(a) goods; or \n(b) capital goods or, having availed of such credit, has reversed the said credit, to \nthe extent availed of by him.  \n  Explanation.- For the purposes of this Chapter, the expression “capital goods” shall have the same meaning as assigned to it in the Delhi Value Added Tax Act, 2004.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1620
        },
        {
            "number": "164",
            "title": "CHAPTER XXI - MISCELLANEOUS PROVISIONS",
            "chapter": "CHAPTER XXI",
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1630
        },
        {
            "number": "143",
            "title": "Section 143. Job work procedure",
            "chapter": null,
            "content": "(1) A registered person (hereafter in this section referred to as the “principal”) may, \nunder intimation and subject to such conditions as may be prescribed, send any inputs or \ncapital goods, without payment of tax, to a job worker for job work and from there \nsubsequently send to another job worker and likewise, and shall,––  \n \n Job work \nprocedure. \n (a) bring back inputs, after completion of job work or otherwise, or capital goods, other \nthan moulds and dies, jigs and fixtures, or tools, within one year and three years, \nrespectively, of their being sent out, to any of his place of business, without payment of tax;  \n \n  \n (b) supply such inputs, after completion of job work  or otherwise, or capital goods, \nother than moulds and dies, jigs and fixtures, or tools, within one year and three years, \nrespectively, of their being sent out from the place of business of a job worker on payment \nof tax within India, or with or without payment of tax for export, as the case may be: \n \n  \n Provided that the principal shall not supply the goods from the place of business of a job \nworker in accordance with the provisions of this clause  unless the said principal declares \nthe place of business of the job worker as his additional place of business except in a case- \n \n  \n \n \n \n(i) where the job worker is registered under section 25; or \n \n  \n (ii) where the principal is engaged in the supply of such goods as may be notified by \nthe Commissioner. \n \n  \n (2) The responsibility for keeping proper accounts for the inputs or capital goods shall lie with the principal. \n \n  \n (3) Where the inputs sent for job work are not received back by the principal after completion of job work or otherwise in accordance with the provisions of clause (a) of sub-section (1) or are not supplied from the place of business of the job worker in accordance with the provisions of clause (b) of sub-section (1) within a period of \n  \n| Printed using casemine.com by licensee : Yadu Krishna K G\n\n \none year of their being sent out, it shall be deemed that such inputs had been supplied by the principal to the job worker on the day when the said inputs were sent out. \n \n (4) Where the capital goods, other than moulds and dies, jigs and fixtures, or tools, sent for job work are not received back by the principal in accordance with the provisions of clause (a) of sub-section (1) or are not supplied from the place of business of the job worker in accordance with the provisions of clause (b) of sub-section (1) within a period of three years of their being sent out, it shall be deemed that such capital goods had been supplied by the principal to the job worker on the day when the said capital goods were sent out.    \n \n  \n (5) Notwithstanding anything contained in sub-sections (1) and (2), any waste and scrap generated during the job work may be supplied by the job worker directly from his place of business on payment of tax, if such job worker is registered, or by the principal, if the job worker is not registered. \n \n  \n Explanation. - For the purposes of job work, input includes intermediate goods arising from \nany treatment or process carried out on the inputs by the principal or the job worker",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1640
        },
        {
            "number": "144",
            "title": "Section 144. Presumption as to documents in certain cases",
            "chapter": null,
            "content": "Where any document-  Presumption \nas to \ndocuments \nin certain \ncases. \n (i) is produced by any person under this Act or any other law for the time being in \nforce; or \n  \n (ii) has been seized from the custody or control of any person under this Act or any \nother law for the time being in force; or \n  \n \n (iii) has been received from any place outside India in the course of any proceedings \nunder this Act or any other law for the time being in force, \n  \n and such document is tendered by the prosecution in evidence against him or any other \nperson who is tried jointly with him, the court shall-- \n  \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 purports to be in the \nhandwriting of any particular person or which the court may reasonably assume to have \nbeen signed by, or to be in the handwriting of, any particular person, is in that person’s \nhandwriting, and in the case of a document executed or attested, that it was executed or \nattested by the person by whom it purports to have been so executed or attested; \n  \n (b) admit the document in evidence notwithstanding that it is not duly stamped, if such \ndocument is otherwise admissible in evidence. \n  \n| Printed using casemine.com by licensee : Yadu Krishna K G",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1650
        },
        {
            "number": "145",
            "title": "Section 145. Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence",
            "chapter": null,
            "content": "(1)  Notwithstanding anything contained in any other law for the time being in force, \n— \n \n Admissibilit\ny of micro \nfilms, \nfacsimile \ncopies of \ndocuments \nand \ncomputer \nprintouts as \ndocuments \nand as \nevidence. \n (a) a micro film of a document or the reproduction of the image or images embodied in \nsuch micro film (whether enlarged or not); or \n \n  \n (b) a facsimile copy of a document; or \n \n  \n (c) a statement contained in a document  and included in a printed material produced by \na computer, subject to such conditions as may be prescribed; or  \n \n \n  \n (d) any information stored electronically in any device or media, including any hard \ncopies made of such information, \n \n  \n shall be deemed to be a document for the purposes of this Act and the rules \nmade thereunder and shall be admissible in any proceedings thereunder, without further proof \nor production of the original, as evidence of any contents of the original or of any fact stated \ntherein of which direct evidence would be admissible. \n \n  \n (2) In any proceedings under this Act and or the rules made thereunder, where it is desired to give a statement in evidence by virtue of this section, a certificate, — \n \n  \n (a) identifying the document containing the statement and describing the manner in \nwhich it was produced; \n \n  \n (b) giving such particulars of any device involved in the production of that document as \nmay be appropriate for the purpose of showing that the document was produced by a \ncomputer, \n \n  \n shall be evidence of any matter stated in the certificate and for the purposes of this sub-section \nit shall be sufficient for a matter to be stated to the best of the knowledge and belief of the \nperson stating it",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1660
        },
        {
            "number": "146",
            "title": "Section 146. Common Portal",
            "chapter": null,
            "content": "The Government may, on the recommendations of the Council, notify the Common \nGoods and Services Tax Electronic Portal for facilitating registration, payment of tax, \nfurnishing of returns, computation and settlement of integrated tax, electronic way bill \nand for carrying out such other functions and for such purposes as may be prescribed. \n \n Common \nPortal",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1670
        },
        {
            "number": "147",
            "title": "Section 147. Deemed Exports",
            "chapter": null,
            "content": "The Government may, on the recommendations of the Council, notify certain supplies \nof goods as “deemed exports”, where goods supplied do not leave India, and payment for \nsuch supplies is received either in Indian rupees or in convertible foreign exchange, if \nsuch goods are manufactured in India. \n \n Deemed \nExports. \n| Printed using casemine.com by licensee : Yadu Krishna K G",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1680
        },
        {
            "number": "148",
            "title": "Section 148. Special procedure for certain processes",
            "chapter": null,
            "content": "The Government may, on the recommendations of the Council, and subject to such \nconditions and safeguards as may be prescribed, notify certain classes of registered \npersons, and the special procedures to be followed by such persons including those with \nregard to registration, furnishing of return, payment of tax and administration of such \npersons.  \n \n Special \nprocedure \nfor certain \nprocesses",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1690
        },
        {
            "number": "149",
            "title": "Section 149. Goods and services tax compliance rating",
            "chapter": null,
            "content": "(1) Every registered person may be assigned a goods and services tax compliance \nrating score by the Government based on his record of compliance with the provisions of \nthis Act. \n \n Goods and \nservices tax \ncompliance \nrating. \n (2) The goods and services tax compliance rating score may be determined on the basis of such parameters as may be prescribed. \n  \n (3) The goods and services tax compliance rating score may be updated at periodic intervals and intimated to the registered person and also placed in the public domain in such manner as may be prescribed",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1700
        },
        {
            "number": "150",
            "title": "Section 150. Obligation to furnish information return",
            "chapter": null,
            "content": "(1) Any person, being—  Obligation \nto furnish \ninformation \nreturn. \n (a) a taxable person; or \n \n  \n (b) a local authority or other public body or association; or \n \n  \n (c) any authority of the State Government responsible for the collection of value added \ntax or sales tax or State excise duty or an authority of the Central Government responsible \nfor the collection of excise duty or customs duty; or \n \n  \n \n43 of 1961. (d) an income tax authority appointed under the provisions of the Income-tax Act, 1961; \nor \n \n  \n \n2 of 1934. (e) a banking company within the meaning of clause (a) of section 45A of the Reserve \nBank of India Act, 1934; or \n \n  \n \n36 of 2003. (f) a State Electricity Board or an electricity distribution or transmission licensee under \nthe Electricity Act, 2003, or any other entity entrusted with such functions by the Central \nGovernment or the State Government; or \n \n  \n \n16 of 1908. (g) the Registrar or Sub-Registrar appointed under section 6 of the Registration Act, \n1908; or \n \n  \n \n18 of 2013. (h) a Registrar within the meaning of the Companies Act, 2013; or \n \n  \n \n59 of 1988. (i) the registering authority empowered to register motor vehicles under the Motor \nVehicles Act, 1988; or \n \n  \n \n \n \n30 of 2013. \n(j) the Collector referred to in clause (c) of section 3 of the Right to Fair Compensation \nand Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013; or \n \n  \n \n \n42 of 1956. \n(k) the recognised stock exchange referred to in clause (f) of section 2 of the Securities \nContracts (Regulation) Act, 1956; or \n  \n| Printed using casemine.com by licensee : Yadu Krishna K G\n\n \n \n \n22 of 1996. (l) a depository referred to in clause (e) of sub-section (1) of section 2 of the \nDepositories Act, 1996; or \n \n  \n \n2 of 1934. (m) an officer of the Reserve Bank of India as constituted under section 3 of the \nReserve Bank of India Act, 1934; or \n \n  \n \n18 of 2013. (n) the Goods and Services Tax Network, a company registered under the Companies \nAct, 2013; or \n \n  \n (o) a person to whom a Unique Identity Number has been granted under sub-section (9) \nof section 25; or \n \n  \n (p) any other person as may be specified, on the recommendations of the Council, by \nthe Government, \n \n  \n who is responsible for maintaining record of registration or statement of accounts or any \nperiodic return or document containing details of payment of tax and other details of \ntransaction of goods or services or both or transactions related to a bank account or \nconsumption of electricity or transaction of purchase, sale or exchange of goods or property or \nright or interest in a property under any law for the time being in force, shall furnish an \ninformation return of the same in respect of such periods, within such time, in such form and \nmanner and to such authority or agency as may be prescribed. \n \n  \n (2) Where the Commissioner, or an officer authorised by him in this behalf, considers that the information furnished in the information return is defective, he may intimate the defect to the person who has furnished such information return and give him an opportunity of rectifying the defect within a period of thirty days from the date of such intimation or within such further period which, on an application made in this behalf, the said authority may allow and if the defect is not rectified within the said period of thirty days or, the further period so allowed, then, notwithstanding anything contained in any other provisions of this Act, such information return shall be treated as not furnished and the provisions of this Act shall apply. \n \n  \n (3) Where a person who is required to furnish information return has not furnished the same within the time specified in sub-section (1) or sub-section (2), the said authority may serve upon him a notice requiring furnishing of such information return within a period not exceeding ninety days from the date of service of the notice and such person shall furnish the information return",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1710
        },
        {
            "number": "151",
            "title": "Section 151. Power to collect statistics",
            "chapter": null,
            "content": "(1) The Commissioner may, if he considers that it is necessary so to do, by notification, \ndirect that statistics may be collected relating to any matter dealt with by or in connection \nwith this Act.  \n \n Power to \ncollect \nstatistics. \n (2) Upon such notification being issued, the Commissioner, or any person authorised by him in this behalf, may call upon the concerned persons to furnish such information or returns, in such form and manner as may be prescribed, relating to any matter in respect of which statistics is to be collected",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1720
        },
        {
            "number": "152",
            "title": "Section 152. Bar on disclosure of information required under section 151",
            "chapter": null,
            "content": "(1) No information of any individual return or part thereof with respect to any matter \ngiven for the purposes of section 150 or section 151 shall, without the previous consent in \n Bar on \ndisclosure of \n| Printed using casemine.com by licensee : Yadu Krishna K G\n\n \nwriting of the concerned person or his authorised representative, be published in such \nmanner so as to enable such particulars to be identified as referring to a particular person \nand no such information shall be used for the purpose of any proceedings under this Act. \n \ninformation. \n (2) Except for the purposes of prosecution under this Act or any other Act for the time being \nin force, no person who is not engaged in the collection of statistics under this Act or \ncompilation or computerisation thereof for the purposes of this Act, shall be permitted to \nsee or have access to any information or any individual return referred to in section 151.  \n \n  \n (3) Nothing in this section shall apply to the publication of any information relating to a class of taxable persons or class of transactions, if in the opinion of the Commissioner, it is desirable in the public interest to publish such information",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1730
        },
        {
            "number": "153",
            "title": "Section 153. Taking assistance from an expert",
            "chapter": null,
            "content": "Any officer not below the rank of Assistant Commissioner may, having regard to the \nnature and complexity of the case and the interest of revenue, take assistance of any \nexpert at any stage of scrutiny, inquiry, investigation or any other proceedings before \nhim.   \n \n Taking \nassistance \nfrom an \nexpert",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1740
        },
        {
            "number": "154",
            "title": "Section 154. Power to take samples",
            "chapter": null,
            "content": "The Commissioner or an officer authorised by him may take samples of goods from the \npossession of any taxable person, where he considers it necessary, and provide a receipt \nfor any samples so taken.  \n \n Power to \ntake \nsamples",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1750
        },
        {
            "number": "155",
            "title": "Section 155. Burden of Proof",
            "chapter": null,
            "content": "Where any person claims that he is eligible for input tax credit under this Act, the \nburden of proving such claim shall lie on such person. \n \n Burden of \nProof. \n \n \n45 of 1860",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1760
        },
        {
            "number": "156",
            "title": "Section 156. Persons deemed to be public servants",
            "chapter": null,
            "content": "All persons discharging functions under this Act shall be deemed to be public servants \nwithin the meaning of section 21 of the Indian Penal Code. \n \n Persons \ndeemed to \nbe public \nservants",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1770
        },
        {
            "number": "157",
            "title": "Section 157. Protection of action taken under this Act",
            "chapter": null,
            "content": "(1) No suit, prosecution or other legal proceedings shall lie against the President, State \nPresident, Members, officers or other employees of the Appellate Tribunal or any other \nperson authorised by 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 Protection of \naction taken \nunder this \nAct. \n \n (2) No suit, prosecution or other legal proceedings shall lie against any officer appointed or authorised under this Act for anything which is done or intended to be done in good faith under this Act or the rules made thereunder",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1780
        },
        {
            "number": "158",
            "title": "Section 158. Disclosure of information by a public servant",
            "chapter": null,
            "content": "(1) All particulars contained in any statement made, return furnished or accounts or \ndocuments produced in accordance with this Act, or in any record of evidence given in \nthe course of any proceedings under this Act (other than proceedings before a criminal \ncourt), or in any record of any proceedings under this Act shall, save as provided in sub-\nsection (3), not be disclosed. \n Disclosure \nof \ninformation \nby a public \nservant. \n \n1 of 1872. (2) Notwithstanding anything contained in the Indian Evidence Act, 1872, no court shall, save as otherwise provided in sub-section (3), require any officer appointed or authorised under this Act to produce before it or to give evidence before it in respect of particulars referred to in sub-section (1).  \n \n  \n (3) Nothing contained in this section shall apply to the disclosure of,–– \n \n  \n (a) any particulars in respect of any statement, return, accounts, documents, evidence,   \n| Printed using casemine.com by licensee : Yadu Krishna K G\n\n \n \n \n45 of 1860. \n49 of 1988. \naffidavit or deposition, for the purpose of any prosecution under the Indian Penal Code or \nthe Prevention of Corruption Act, 1988, or any other law for the time being in force; or \n \n (b) any particulars to the Central Government or the State Government or to any person \nacting in the implementation of this Act, for the purposes of carrying out the objects of this \nAct; or \n \n  \n (c) any particulars when such disclosure is occasioned by the lawful exercise under this \nAct of any process for the service of any notice or recovery of any demand; or \n \n  \n (d) any particulars to a civil court in any suit or proceedings, to which the Government \nor any authority under this Act is a party, which relates to any matter arising out of any \nproceedings under this Act or under any other law for the time being in force authorising \nany such authority to exercise any powers thereunder; or \n \n  \n (e) any particulars to any officer appointed for the purpose of audit of tax receipts or \nrefunds of the tax imposed by this Act; or \n \n  \n (f) any particulars where such particulars are relevant for the purposes of any inquiry \ninto the conduct of any officer appointed or authorised under this Act, to any person or \npersons appointed as an inquiry officer under any law for the time being in force; or \n \n  \n (g) any such particulars to an officer of the Central Government or of any State \nGovernment, as may be necessary for the purpose of enabling that Government to levy or \nrealise any tax or duty; or \n \n  \n (h) any particulars when such disclosure is occasioned by the lawful exercise by a \npublic servant or any other statutory authority, of his or its powers under any law for the \ntime being in force; or \n \n  \n (i) any particulars relevant to any inquiry into a charge of misconduct in connection \nwith any proceedings under this Act against a practising advocate, a tax practitioner, a \npractising cost accountant, a practising chartered accountant, a practising company secretary \nto the authority empowered to take disciplinary action against the members practising the \nprofession of a legal practitioner, a cost accountant, a chartered accountant or a company \nsecretary, as the case may be; or \n \n  \n (j) any particulars to any agency appointed for the purposes of data entry on any \nautomated system or for the purpose of operating, upgrading or maintaining any automated \nsystem where such agency is contractually bound not to use or disclose such particulars \nexcept for the aforesaid purposes; or \n \n  \n (k) any such particulars to an officer of the Government as may be necessary for the \npurposes of any other law for the time being in force; and \n \n  \n (l) any information relating to any class of taxable persons or class of transactions for \npublication, if, in the opinion of the Commissioner, it is desirable in the public interest, to \npublish such information",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1790
        },
        {
            "number": "159",
            "title": "Section 159. Publication of information respecting persons in certain cases",
            "chapter": null,
            "content": "(1) If the Commissioner, or any other officer authorised by him in this behalf, is of the  Publication \nof \n| Printed using casemine.com by licensee : Yadu Krishna K G\n\n \nopinion that it is necessary or expedient in the public interest to publish the name of any \nperson and any other particulars relating to any proceedings or prosecution under this Act \nin respect of such person, it may cause to be published such name and particulars in such \nmanner as it thinks fit. \n \ninformation \nin respect of \npersons in \ncertain \ncases. \n (2) No publication under this section shall be made in relation to any penalty imposed under this Act until the time for presenting an appeal to the Appellate Authority under section 107 has expired without an appeal having been presented or the appeal, if presented, has been disposed of. \n \n  \n Explanation.––In the case of firm, company or other association of persons, the names of \nthe partners of the firm, directors, managing agents, secretaries and treasurers or managers of \nthe company, or the members of the association, as the case may be, may also be published if, \nin the opinion of the Commissioner, or any other officer authorised by him in this behalf, \ncircumstances of the case justify it",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1800
        },
        {
            "number": "160",
            "title": "Section 160. Assessment proceedings, etc., not to be invalid on certain grounds",
            "chapter": null,
            "content": "(1) No assessment, re-assessment, adjudication, review, revision, appeal, rectification, \nnotice, summons or other proceedings done, accepted, made, issued, initiated, or \npurported to have been done, accepted, made, issued, initiated in pursuance of any of the \nprovisions of this Act shall be invalid or deemed to be invalid merely by reason of any \nmistake, defect or omission therein, if such assessment, re-assessment, adjudication, \nreview, revision, appeal, rectification, notice, summons or other proceedings are in \nsubstance and effect in conformity with or according to the intents, purposes and \nrequirements of this Act or any existing law.   \n \n Assessment \nproceedings, \netc. not to be \ninvalid on \ncertain \ngrounds. \n (2) The service of any notice, order or communication shall not be called in question, if the notice, order or communication, as the case may be, has already been acted upon by the person to whom it is issued or where such service has not been called in question at or in the earlier proceedings commenced, continued or finalised pursuant to such notice, order or communication",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1810
        },
        {
            "number": "161",
            "title": "Section 161. Rectification of errors apparent on the face of record",
            "chapter": null,
            "content": "Without prejudice to the provisions of section 160, and notwithstanding anything \ncontained in any other provisions of this Act, any authority, who has passed or issued any \ndecision or order or notice or certificate or any other document, may rectify any error \nwhich is apparent on the face of record in such decision or order or notice or certificate or \nany other document, either on its own motion or where such error is brought to its notice \nby any officer appointed under this Act or an officer appointed under the Central Goods \nand Services Tax Act or by the affected person within a period of three months from the \ndate of issue of such decision or order or notice or certificate or any other document, as \nthe case may be:  \n \n Rectification \nof errors \napparent on \nthe face of \nrecord. \n Provided that no such rectification shall be done after a period of six months from the date \nof issue of such decision or order or notice or certificate or any other document: \n \n  \n Provided further that the said period of six months shall not apply in such cases where the \nrectification is purely in the nature of correction of a clerical or arithmetical error, arising from \nany accidental slip or omission: \n \n  \n Provided also that where such rectification adversely affects any person, the principles of \nnatural justice shall be followed by the authority carrying out such rectification.  \n \n  \n| Printed using casemine.com by licensee : Yadu Krishna K G",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1820
        },
        {
            "number": "162",
            "title": "Section 162. Bar on jurisdiction of civil courts",
            "chapter": null,
            "content": "Save as provided in sections 117 and 118, no civil court shall have jurisdiction to deal \nwith or decide any question arising from or relating to anything done or purported to be \ndone under this Act. \n \n Bar on \njurisdiction \nof civil \ncourts",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1830
        },
        {
            "number": "163",
            "title": "Section 163. Levy of fee",
            "chapter": null,
            "content": "Wherever a copy of any order or document is to be provided to any person on an \napplication made by him for that purpose, there shall be paid such fee as may be \nprescribed. \n \n Levy of fee",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1840
        },
        {
            "number": "164",
            "title": "Section 164. Power of Government to make rules",
            "chapter": null,
            "content": "(1) The Government may, on the recommendations of the Council, by notification, \nmake rules for carrying out the provisions of this Act. \n \n Power of \nGovernment \nto make \nrules. \n (2) Without prejudice to the generality of the provisions of sub-section (1), the Government may make rules for all or any of the matters which by this Act are required to be, or may be, prescribed or in respect of which provisions are to be or may be made by rules. \n \n \n  \n (3) The power to make rules conferred by this section shall include the power to give retrospective effect to the rules or any of them from a date not earlier than the date on which the provisions of this Act come into force. \n \n  \n (4) Any rules made under sub-section (1) or sub-section (2) may provide that a contravention thereof shall be liable to a penalty not exceeding ten thousand rupees",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1850
        },
        {
            "number": "165",
            "title": "Section 165. Power to make regulations",
            "chapter": null,
            "content": "The Government may, by notification, make regulations consistent with this Act and \nthe rules made thereunder to carry out the provisions of this Act. \n \n Power to \nmake \nregulations",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1860
        },
        {
            "number": "166",
            "title": "Section 166. Laying of rules, regulations and notifications",
            "chapter": null,
            "content": "Every rule made by the Government, every regulation made by the Government and \nevery notification issued by the Government under this Act,  shall be laid, as soon as may \nbe after it is made or issued, before the Legislative Assembly of Delhi, while it is in \nsession, for a total period 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 immediately \nfollowing the session or the successive sessions aforesaid, the House  agrees in making \nany modification in the rule or regulation or in the notification, as the case may be, or the \nHouse agrees that the rule or regulation or the notification should not be made, the rule or \nregulation or notification, as the case may be, shall thereafter have effect only in such \nmodified form or be of no effect, as the case may be; so, however, that any such \nmodification or annulment shall be without prejudice to the validity of anything \npreviously done under that rule or regulation or notification, as the case may be.  \n \n Laying of \nrules, \nregulations \nand \nnotifications",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1870
        },
        {
            "number": "167",
            "title": "Section 167. Delegation of power",
            "chapter": null,
            "content": "The Commissioner may, by notification, direct that subject to such conditions, if any, \nas may be specified in the notification, any power exercisable by any authority or officer \nunder this Act may be exercisable also by another authority or officer as may be specified \nin such notification.  \n \n Delegation \nof powers",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1880
        },
        {
            "number": "168",
            "title": "Section 168. Power to issue instructions or directions",
            "chapter": null,
            "content": "The Commissioner may, if he considers it necessary or expedient so to do for the \npurpose of uniformity in the implementation of this Act, issue such orders, instructions or \ndirections to the State tax officers as it may deem fit, and thereupon all such officers and \nall other persons employed in the implementation of this Act shall observe and follow \nsuch orders, instructions or directions. \n Power to \nissue \ninstructions \nor \ndirections. \n| Printed using casemine.com by licensee : Yadu Krishna K G",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1890
        },
        {
            "number": "169",
            "title": "Section 169. Service of notice in certain circumstances",
            "chapter": null,
            "content": "(1) Any decision, order, summons, notice or other communication under this Act or the \nrules made thereunder shall be served by any one of the following methods, namely:-- \n \n Service of \nnotice in \ncertain \ncircumstanc\nes. \n (a) by giving or tendering it directly or by a messenger including a courier to the \naddressee or the taxable person or to his manager or authorised representative or an \nadvocate or a tax practitioner holding authority to appear in the proceedings on behalf of the \ntaxable person or to a person regularly employed by him in connection with the business, or \nto any adult member of family residing with the taxable person; or \n \n  \n (b) by registered post or speed post or courier with acknowledgement due, to the person \nfor whom it is intended or his authorised representative, if any, at his last known place of \nbusiness or residence; or \n \n  \n (c) by sending a communication to his e-mail address provided at the time of \nregistration or as amended from time to time; or  \n \n  \n (d) by making it available on the common portal; or \n \n  \n (e) by publication in a newspaper circulating in the locality in which the taxable person \nor the person to whom it is issued is last known to have resided, carried on business or \npersonally worked for gain; or \n \n  \n (f) if none of the modes aforesaid is practicable, by affixing it in some conspicuous \nplace at his last known place of business or residence and if such mode is not practicable for \nany reason, then by affixing a copy thereof on the notice board of the office of the \nconcerned officer or authority who or which passed such decision or order or issued such \nsummons or notice. \n \n  \n (2) Every decision, order, summons, notice or any communication shall be deemed to have been served on the date on which it is tendered or published or a copy thereof is affixed in the manner provided in sub-section (1).  \n \n  \n (3) When such decision, order, summons, notice or any communication is sent by registered post or speed post, it shall be deemed to have been received by the addressee at the expiry of the period normally taken by such post in transit unless the contrary is proved",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1900
        },
        {
            "number": "170",
            "title": "Section 170. Rounding off of tax etc.",
            "chapter": null,
            "content": "The amount of tax, interest, penalty, fine or any other sum payable, and the amount of \nrefund or any other sum due, under the provisions of this Act shall be rounded off to the \nnearest rupee and, for 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 increased to one \nrupee and if such part is less than fifty paise it shall be ignored.  \n \n Rounding \noff of tax \netc",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1910
        },
        {
            "number": "171",
            "title": "Section 171. Anti-profiteering Measure",
            "chapter": null,
            "content": "(1) Any reduction in rate of tax on any supply of goods or services or the benefit of \ninput tax credit shall be passed on to the recipient by way of commensurate reduction in \nprices. \n \n Anti-\nprofiteering \nMeasure. \n (2) The Central Government may, on recommendations of the Council, by notification,   \n| Printed using casemine.com by licensee : Yadu Krishna K G\n\n \nconstitute an Authority, or empower an existing Authority constituted under any law for the time being in force, to examine whether input tax credits availed by any registered person or the reduction in the tax rate have actually resulted in a commensurate reduction in the price of the goods or services or both supplied by him. \n \n (3) The Authority referred to in sub-section (2) shall exercise such powers and discharge such functions as may be prescribed",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1920
        },
        {
            "number": "172",
            "title": "Section 172. Removal of difficulties",
            "chapter": null,
            "content": "(1) If any difficulty arises in giving effect to any provisions of this Act, the \nGovernment may, on the recommendations of the Council, by a general or a special order \npublished in the Official Gazette, make such provisions not inconsistent with the \nprovisions of this Act or the rules or regulations made thereunder, as may be necessary or \nexpedient for the purpose of removing the said difficulty:  \n \n Removal of \ndifficulties. \n Provided that no such order shall be made after the expiry of a period of three years from \nthe date of commencement of this Act.  \n \n  \n (2) Every order made under this section shall be laid, as soon as may be, after it is made, before the State Legislature. \n \n  \nOmissions, \nsubstitutions, \nand \ninsertions in \nthe Acts to be \nentered here",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1930
        },
        {
            "number": "173",
            "title": "Section 173. Amendment of certain Acts",
            "chapter": null,
            "content": "Save as otherwise provided in this Act, on and from the date of commencement of this \nAct,-  \n \n(i) in the Delhi Municipal Corporations Act, 1957,clause (d) of sub-section(1) of section \n113, section142, clause (c) of sub-section (1) of section153, the words “or the tax on \nadvertisements” appearing in sub-section (1) of section 154 and the Fifth Schedule shall be \nomitted; and \n \n(ii) in the New Delhi Municipal Council Act, 1994, clause (d) of sub-section(1) of section \n60 shall be omitted. \n \n Amendment \nof certain \nActs. \nList of other \nActs to be \nrepealed to \nbe entered \nhere",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1940
        },
        {
            "number": "174",
            "title": "Section 174. Repeal and saving",
            "chapter": null,
            "content": "(1) Save as otherwise provided in this Act, on and from the date of commencement of \nthis Act,  \n(i) the Delhi Value Added Tax Act,2004, \n except in respect of goods included in the Entry 54 of the State List of the Seventh Schedule to \nthe Constitution,  \n(ii) The Delhi Entertainment and Betting Tax Act, 1996 \n(iii) The Delhi Tax on Luxury Tax Act,1996 \n  \n(hereafter referred to as the repealed Acts) are  hereby repealed. \n \n \n Repeal and \nsaving. \n \n \n \n(2) The repeal of the said Acts and the amendment of the Acts specified in section 173  \n(hereafter referred to as “such amendment” or “amended Act”, as the case may be) to the \nextent mentioned in sub-section (1) or section 173 shall not— \n \n  \n (a) revive anything not in force or existing at the time of such amendment or repeal; or   \n (b) affect the previous operation of the amended Acts or repealed Acts and orders or \nanything duly done or suffered thereunder; or  \n  \n| Printed using casemine.com by licensee : Yadu Krishna K G\n\n \n \n (c) affect any right, privilege, obligation, or liability acquired, accrued or incurred under \nthe amended Acts or repealed Acts or orders under such repealed or amended Acts: \nProvided that any tax exemption granted as an incentive against investment through a \nnotification shall not continue as privilege if the said notification is rescinded on or after the \nappointed day; or \n  \n (d) affect any tax, surcharge, penalty, fine, interest as are due or may become due or any \nforfeiture or punishment incurred or inflicted in respect of any offence or violation \ncommitted against the provisions of the amended Acts or repealed Acts; or  \n \n  \n (e) affect any investigation, inquiry, verification (including scrutiny and audit), \nassessment proceedings, adjudication and  any other legal proceedings or recovery of \narrears or remedy in respect of any such tax, surcharge, penalty, fine, interest, right, \nprivilege, obligation, liability, forfeiture or punishment, as aforesaid, and any such \ninvestigation, inquiry, verification (including scrutiny and audit), assessment proceedings, \nadjudication and other legal proceedings or recovery of arrears or remedy may be instituted, \ncontinued or enforced, and any such tax, surcharge, penalty, fine, interest, forfeiture or \npunishment may be levied or imposed as if these Acts had not been so amended or repealed; \nor \n \n  \n (f) affect any proceedings including that relating to an appeal, revision, review or reference, instituted before, on or after the appointed day under the said amended Acts or repealed Acts and such proceedings shall be continued under the said amended Acts or repealed Acts as if this Act had not come into force and the said Acts had not been amended or repealed. \n \n  \n \n \n \n10 of 1897. \n(3) The mention of the particular matters referred to in section 173 and sub-section (1) shall not be held to prejudice or affect the general application of the General Clauses Act, 1897 with regard to the effect of repeal. \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n  \n| Printed using casemine.com by licensee : Yadu Krishna K G",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1950
        },
        {
            "number": "197",
            "title": "SCHEDULE I - ACTIVITIES TO BE TREATED AS SUPPLY EVEN IF MADE WITHOUT CONSIDERATION",
            "chapter": null,
            "content": "SCHEDULE I \n[See section 7] \n \n \n ACTIVITIES TO BE TREATED AS SUPPLY EVEN IF MADE \nWITHOUT CONSIDERATION \n \n \n 1. Permanent transfer or disposal of business assets where input tax \ncredit has been availed on such assets.  \n2. Supply of goods or services or both between related persons  or \nbetween distinct persons as specified in section 25, when made in the \ncourse or furtherance of business: \nProvided that gifts not exceeding fifty thousand rupees in value in a \nfinancial year by an employer to an employee shall not be treated as \nsupply of goods or services or both. \n3. Supply of goods— \n(a) by a principal to his agent where the agent undertakes to supply such \ngoods on behalf of the principal; or \n(b) by an agent to his principal where the agent undertakes to receive \n \n \n \n| Printed using casemine.com by licensee : Yadu Krishna K G\n\n \n \n \n  \nsuch goods on behalf of the principal.  \n4. Import of services by a taxable person from a related person or from \nany of his other establishments outside India, in the course or \nfurtherance of business. \n| Printed using casemine.com by licensee : Yadu Krishna K G",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1960
        },
        {
            "number": "198",
            "title": "SCHEDULE II - ACTIVITIES TO BE TREATED AS SUPPLY OF GOODS OR SUPPLY OF SERVICES",
            "chapter": null,
            "content": "SCHEDULE II \n[See section 7] \n \n ACTIVITIES TO BE TREATED AS SUPPLY OF GOODS OR \nSUPPLY OF SERVICES \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n1. Transfer \n(a) any transfer of the title in goods is a supply of goods; \n(b) any transfer  of right in goods or of undivided share in goods without \nthe transfer of title thereof, is a supply of services; \n(c) any transfer of title in goods under an agreement which stipulates that \nproperty in goods shall pass at a future date upon payment of full \nconsideration as agreed, is a supply of goods.  \n \n2. Land and Building \n(a) any lease, tenancy, easement, licence to occupy land is a supply of \nservices; \n(b) any lease or letting out of the building including a commercial, \nindustrial or residential complex for business or commerce, either wholly \nor partly, is a supply of services. \n3. Treatment or process \n Any treatment or process which is applied to another person’s goods is a \nsupply of services. \n4. Transfer of business assets \n(a) where goods forming part of the assets of a business are transferred or \ndisposed of by or under the directions of the person carrying on the \nbusiness so as no longer to form part of those assets, whether or not for a \nconsideration, such transfer or disposal is a supply of goods by the \nperson; \n(b) where, by or under the direction of a person carrying on a business, \ngoods held or used for the purposes of the business are put to any private \nuse or are used, or made available to any person for use, for any purpose \nother than a purpose of the business, whether or not for a consideration, \nthe usage or making available of such goods is a supply of services; \n(c) where any person ceases to be a taxable person, any goods forming \npart of the assets of any business carried on by him shall be deemed to be \nsupplied by him in the course or furtherance of his business immediately \nbefore he ceases to be a taxable person, unless— \n(i) the business is transferred as a going concern to another person; or \n(ii) the business is carried on by a personal representative who is deemed \nto be a taxable person. \n5. Supply of services \nThe following shall be treated as supply of service, namely:-- \n \n| Printed using casemine.com by licensee : Yadu Krishna K G\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n20 of 1972 \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n(a) renting of immovable property; \n(b) construction of a complex, building, civil structure or a part thereof, \nincluding a complex or building intended for sale to a buyer, wholly or \npartly, except where the entire consideration has been received after \nissuance of completion certificate, where required, by the competent \nauthority or after its first occupation, whichever is earlier. \n \n \nExplanation.––For the purposes of this clause–– \n(1) the expression \"competent authority\" means the Government or any \nauthority authorised to issue completion certificate under any law for the \ntime being in force and in case of non-requirement of such certificate \nfrom such authority, from any of the following, namely:– \n(i) an architect registered with the Council of Architecture constituted \nunder the Architects Act, 1972; or \n(ii) a chartered engineer registered with the Institution of Engineers \n(India); or \n(iii) a licensed surveyor of the respective local body of the city or town or \nvillage or development or planning authority; \n \n \n(2) the expression \"construction\" includes additions, alterations, \nreplacements or remodeling of any existing civil structure; \n(c) temporary transfer or permitting the use or enjoyment of any \nintellectual property right; \n(d)development, design, programming, customisation, adaptation, \nupgradation, enhancement, implementation of information technology \nsoftware; \n(e)agreeing to the obligation to refrain from an act, or to tolerate an act or \na situation, or to do an act; and \n(f) transfer of the right to use any goods for any purpose (whether or not \nfor a specified period) for cash, deferred payment or other valuable \nconsideration. \n \n6. Composite supply \nThe following composite supplies shall be treated as a supply of services, \nnamely:— \n(a) works contract as defined in clause (119) of section 2; and \n(b) supply, by way of or as part of any service or in any other manner \nwhatsoever, of goods, being food or any other article for human \n| Printed using casemine.com by licensee : Yadu Krishna K G\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nconsumption or any drink (other than alcoholic liquor for human \nconsumption), where such supply or service is for cash, deferred payment \nor other valuable consideration. \n \n \n7. Supply of Goods \nThe following shall be treated as supply of goods, namely:--  \nSupply of goods by any unincorporated association or body of persons to \na member thereof for cash, deferred payment or other valuable \nconsideration.  \n   \n  \n| Printed using casemine.com by licensee : Yadu Krishna K G\n\n \n \n \n \n  \n                                                                                                 sd \n(P.S.Rajawat) \nAddl. Secretary (Law, Justice & L.A",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1970
        },
        {
            "number": "199",
            "title": "SCHEDULE III - ACTIVITIES OR TRANSACTIONS WHICH SHALL BE TREATED NEITHER AS A SUPPLY OF GOODS NOR A SUPPLY OF SERVICES",
            "chapter": null,
            "content": "SCHEDULE III \r\n[See section 7] \r\n \r\n \r\n ACTIVITIES OR TRANSACTIONS WHICH SHALL BE TREATED \r\nNEITHER AS A SUPPLY OF GOODS NOR A SUPPLY OF \r\nSERVICES  \r\n \r\n \r\n 1. Services by an employee to the employer in the course of or in relation \r\nto his employment. \r\n \r\n2. Services by any court or Tribunal established under any law for the \r\ntime being in force. \r\n \r\n3.(a) the functions performed by the Members of Parliament, Members of \r\nState Legislature, Members of Panchayats, Members of Municipalities \r\nand Members of other local authorities;    \r\n \r\n(b) the duties performed by any person who holds any post in pursuance \r\nof the provisions of the Constitution in that capacity; or \r\n \r\n(c) the duties performed by any person as a Chairperson or a Member or \r\na Director in a body established by the Central Government or a State \r\nGovernment or local authority and who is not deemed as an employee \r\nbefore the commencement of this clause. \r\n  \r\n4. Services of funeral, burial, crematorium or mortuary including \r\ntransportation of the deceased. \r\n \r\n5. Sale of land and, subject to clause (b) of paragraph 5 of Schedule II, \r\nsale of building. \r\n \r\n6.  Actionable claims, other than lottery, betting and gambling. \r\n  \r\nExplanation.––For the purposes of paragraph 2, the term “court” includes \r\nDistrict Court, High Court and Supreme Court. \r\n \r\n \r\n| Printed using casemine.com by licensee : Yadu Krishna K G",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1980
        }
    ],
    "metadata": {
        "Act ID": "201703",
        "Act Number": "03 of 2017",
        "Enactment Date": "2017-06-08",
        "Act Year": "2017",
        "Short Title": "THE DELHI GOODS AND SERVICES TAX ACT, 2017",
        "Department": "Department of Law, Justice and Legislative Affairs, Government of NCT of Delhi",
        "Type": "STATE",
        "Location": "Delhi"
    },
    "updated_at": "2026-09-29 21:52:34"
}