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The Goa Goods and Services Tax Act, 2017
The Goa Goods and Services Tax Act, 2017
Sections
1. Short title, extent and commencement.
Section 12. Definitions.
Section 23. Officers under this Act.
Section 34. Appointment of officers.
Section 45. Powers of officers.
Section 56. Authorisation of officers of central tax as proper officer in certain circumstances.
Section 67. Scope of supply.
Section 78. Tax liability on composite and mixed supplies.
Section 89. Levy and collection.
Section 910. Composition levy.
Section 1011. Power to grant exemption from tax.
Section 1112. Time of supply of goods.
Section 1213. Time of supply of services.
Section 1314. Change in rate of tax in respect of supply of goods or services.
Section 1415. Value of taxable supply.
Section 1516. Eligibility and conditions for taking input tax credit.
Section 1617. Apportionment of credit and blocked credits.
Section 1718. Availability of credit in special circumstances.
Section 1819. Taking input tax credit in respect of inputs and capital goods sent for job work.
Section 1920. Manner of distribution of credit by Input Service Distributor.
Section 2021. Manner of recovery of credit distributed in excess.
Section 2122. Persons liable for registration.
Section 2223. Persons not liable for registration.
Section 2324. Compulsory registration in certain cases.
Section 2425. Procedure for registration.
Section 2526. Deemed registration.
Section 2627. Special provisions relating to casual taxable person and non-resident taxable person.
Section 2728. Amendment of registration.
Section 2829. Cancellation of registration.
Section 2930. Revocation of cancellation of registration.
Section 3031. Tax invoice.
Section 3132. Prohibition of unauthorised collection of tax.
Section 3233. Amount of tax to be indicated in tax invoice and other documents.
Section 3334. Credit and debit notes.
Section 3435. Accounts and other records.
Section 3536. Period of retention of accounts.
Section 3637. Furnishing details of outward supplies.
Section 3738. Furnishing details of inward supplies.
Section 3839. Furnishing of returns.
Section 3940. First Return.
Section 4041. Claim of input tax credit and provisional acceptance thereof.
Section 4142. Matching, reversal and reclaim of input tax credit.
Section 4243. Matching, reversal and reclaim of reduction in output tax liability.
Section 4344. Annual return.
Section 4445. Final return.
Section 4546. Notice to return defaulters.
Section 4647. Levy of late fee.
Section 4748. Goods and services tax practitioners.
Section 4849. Payment of tax, interest, penalty and other amounts.
Section 4950. Interest on delayed payment of tax.
Section 5051. Tax deduction at source.
Section 5152. Collection of tax at source.
Section 5253. Transfer of input tax credit.
Section 5354. Refund of tax.
Section 5455. Refund in certain cases.
Section 5556. Interest on delayed refunds.
Section 5657. Consumer Welfare Fund.
Section 5758. Utilisation of Fund.
Section 5859. Self-assessment.
Section 5960. Provisional assessment.
Section 6061. Scrutiny of returns.
Section 6162. Assessment of non-filers of returns.
Section 6263. Assessment of unregistered persons.
Section 6364. Summary assessment in certain special cases.
Section 6465. Audit by tax authorities.
Section 6566. Special audit.
Section 6667. Power of inspection, search and seizure.
Section 6768. Inspection of goods in movement.
Section 6869. Power to arrest.
Section 6970. Power to summon persons to give evidence and produce documents.
Section 7071. Access to business premises.
Section 7172. Officers to assist proper officers.
Section 7273. 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.
Section 7374. 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.
Section 7475. General provisions relating to determination of tax.
Section 7576. Tax collected but not paid to Government.
Section 7677. Tax wrongfully collected and paid to Central Government or State Government.
Section 7778. Initiation of recovery proceedings.
Section 7879. Recovery of tax.
Section 7980. Payment of tax and other amount in instalment.
Section 8081. Transfer of property to be void in certain cases.
Section 8182. Tax to be first charge on property.
Section 8283. Provisional attachment to protect revenue in certain cases.
Section 8384. Continuation and validation of certain recovery proceedings.
Section 8485. Liability in case of transfer of business.
Section 8586. Liability of agent and principal.
Section 8687. Liability in case of amalgamation or merger of companies.
Section 8788. Liability in case of company in liquidation.
Section 8889. Liability of directors of private company.
Section 8990. Liability of patners of firm to pay tax.
Section 9091. Liability of guardians, trustees etc.
Section 9192. Liability of court of wards, etc.
Section 9293. Special provisions regarding liability to pay tax, interest or penalty in certain cases.
Section 9394. Liability in other cases.
Section 9495. Definitions.
Section 9596. Constitution of Authority for Advance Ruling.
Section 9697. Application for advance ruling.
Section 9798. Procedure on receipt of application.
Section 9899. Constitution of Appellate Authority for Advance Ruling.
Section 99100. Appeal to the Appellate Authority.
Section 100101. Orders of Appellate Authority.
Section 101102. Rectification of advance ruling.
Section 102103. Applicability of advance ruling.
Section 103104. Advance ruling to be void in certain circumstances.
Section 104105. Powers of Authority and Appellate Authority.
Section 105106. Procedure of Authority and Appellate Authority.
Section 106107. Appeals to Appellate Authority.
Section 107108. Powers of Revisional Authority.
Section 108109. Appellate Tribunal and Benches thereof.
Section 109110. President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc.
Section 110111. Procedure before Appellate Tribunal.
Section 111112. Appeals to Appellate Tribunal.
Section 112113. Orders of Appellate Tribunal.
Section 113114. Financial and administrative powers of State President.
Section 114115. Interest on refund of amount paid for admission of appeal.
Section 115116. Appearance by authorised representative.
Section 116117. Appeal to High Court.
Section 117118. Appeal to Supreme Court.
Section 118119. Sums due to be paid notwithstanding appeal etc.
Section 119120. Appeal not to be filed in certain cases.
Section 120121. Non-appealable decisions and orders.
Section 121122. Penalty for certain offences.
Section 122123. Penalty for failure to furnish information return.
Section 123124. Fine for failure to furnish statistics.
Section 124125. General penalty.
Section 125126. General disciplines related to penalty.
Section 126127. Power to impose penalty in certain cases.
Section 127128. Power to waive penalty or fee or both.
Section 128129. Detention, seizure and release of goods and conveyances in transit.
Section 129130. Confiscation of goods or conveyances and levy of penalty.
Section 130131. Confiscation or penalty not to interfere with other punishments.
Section 131132. Punishment for certain offences.
Section 132133. Liability of officers and certain other persons.
Section 133134. Cognizance of offences.
Section 134135. Presumption of culpable mental state.
Section 135136. Relevancy of statements under certain circumstances.
Section 136137. Offences by Companies.
Section 137138. Compounding of offences.
Section 138139. Migration of existing taxpayers.
Section 139140. Transitional arrangements for input tax credit.
Section 140141. Transitional provisions relating to job work.
Section 141142. Miscellaneous transitional provisions.
Section 142143. Job work procedure.
Section 143144. Presumption as to documents in certain cases.
Section 144145. Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence.
Section 145146. Common Portal.
Section 146147. Deemed Exports.
Section 147148. Special procedure for certain processes.
Section 148149. Goods and services tax compliance rating.
Section 149150. Obligation to furnish information return.
Section 150151. Power to collect statistics.
Section 151152. Bar on disclosure of information.
Section 152153. Taking assistance from an expert.
Section 153154. Power to take sample.
Section 154155. Burden of Proof.
Section 155156. Persons deemed to be public servants.
Section 156157. Protection of action taken under this Act.
Section 157158. Disclosure of information by a public servant.
Section 158159. Publication of information in respect of persons in certain cases.
Section 159160. Assessment proceedings, etc. not to be invalid on certain grounds.
Section 160161. Rectification of errors apparent on the face of record.
Section 161162. Bar on jurisdiction of civil courts.
Section 162163. Levy of fee.
Section 163164. Power of Government to make rules.
Section 164165. Power to make regulations.
Section 165166. Laying of rules, regulations and notifications.
Section 166167. Delegation of powers.
Section 167168. Power to issue instructions or directions.
Section 168169. Service of notice in certain circumstances.
Section 169170. Rounding off of tax etc.
Section 170171. Anti-profiteering measure.
Section 171172. Removal of difficulties.
Section 172173. Amendment of certain Acts.
Section 173174. Repeal and saving.
Section 1741. Permanent transfer or disposal of business assets where input tax credit has been availed on such assets.
Section 12. Supply of goods or services or both between related persons or between distinct persons as specified in section 25, when made in the course or furtherance of business:
Section 253. Supply of goods-
Section 34. Import of services by a taxable person from a related person or from any of his other establishments outside India, in the course or furtherance of business.
Section 41. Transfer.
Section 12. Land and Building.
Section 23. Treatment or process.
Section 34. Transfer of business assets.
Section 45. Supply of services.
Section 56. Composite supply.
Section 67. Supply of Goods.
Section 71. Services by an employee to the employer in the course of or in relation to his employment.
Section 12. Services by any court or Tribunal established under any law for the time being in force.
Section 24. Services of funeral, burial, crematorium or mortuary including transportation of the deceased.
Section 45. Sale of land and, subject to clause (b) of paragraph 5 of Schedule II, sale of building.
Section 56. Actionable claims, other than lottery, betting and gambling.
Section 6
the-goa-goods-and-services-tax-act-2017.json
•
190 Sections
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Goa
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"title": "The Goa Goods and Services Tax Act, 2017",
"short_title": "The Goa Goods and Services Tax Act, 2017",
"act_number": "(Goa Act No. 4 of 2017)",
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"number": "1",
"title": "1. Short title, extent and commencement.",
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"number": "2",
"title": "2. Definitions.",
"chapter": null,
"content": "(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 or the personal supervision of any member of the family;\n(a) any trade, commerce, manufacture, profession, vocation, adventure, wager or any other similar activity, whether or not it is for a pecuniary benefit;\n(b) any activity or transaction in connection with or incidental or ancillary to sub-clause (a);\n(c) any activity or transaction in the nature of sub-clause (a), whether or not there is volume, frequency, continuity or regularity of such transaction;\n(d) supply or acquisition of goods including capital goods and services in connection with commencement or closure of business;\n(e) provision by a club, association, society, or any such body (for a subscription or any other consideration) of the facilities or benefits to its members;\n(f) admission, for a consideration, of persons to any premises;\n(g) services supplied by a person as the holder of an office which has been accepted by him in the course or furtherance of his trade, profession or vocation;\n(h) services provided by a race club by way of totalisator or a licence to book maker in such club; and\n(i) any activity or transaction undertaken by the Central Government, a State Government or any local authority in which they are engaged as public authorities;\nExplanation.\n(a) the nature of the goods or services;\n(b) the nature of the production processes;\n(c) the type or class of customers for the goods or services;\n(d) the methods used to distribute the goods or supply of services; and\n(e) the nature of regulatory environment (wherever applicable), including banking, insurance, or public utilities;\n(a) any payment made or to be made, whether in money or otherwise, in respect of, in response to, or for the inducement of, the supply of goods or services or both, whether by the recipient or by any other person but shall not include any subsidy given by the Central Government or a State Government;\n(b) the monetary value of any act or forbearance, in respect of, in response to, or for the inducement of, the supply of goods or services or both, whether by the recipient or by any other person but shall not include any subsidy given by the Central Government or a State Government:\n(i) the spouse and children of the person, and\n(ii) the parents, grand-parents, brothers and sisters of the person if they are wholly or mainly dependent on the said person;\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 Integrated 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 Central Goods and Services Tax Act,\n(a) a \"Panchayat\" as defined in clause (d) of article 243 of the Constitution;\n(b) a \"Municipality\" as defined in clause\n(e) of article 243P of the Constitution;\n(c) a Municipal Committee, a Zilla Parishad, a District Board, and any other authority legally entitled to, or entrusted by the Central Government or any State Government with the control or management of a municipal or local fund;\n(d) a Cantonment Board as defined in section 3 of the Cantonments Act, 2006;\n(e) a Regional Council or a District Council constituted under the Sixth Schedule to the Constitution;\n(f) a Development Board constituted under article 371 of the Constitution; or\n(g) a Regional Council constituted under article 371A of the Constitution;\n(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;\n(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;\n(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 concerned with the receipt of the supply; and\n(d) in absence of such places, the location of the usual place of residence of the recipient;\n(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;\n(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;\n(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\n(d) in absence of such places, the location of the usual place of residence of the supplier;\n(a) an individual;\n(b) a Hindu Undivided Family;\n(c) a company;\n(d) a firm;\n(e) a Limited Liability Partnership;\n(f) an association of persons or a body of individuals, whether incorporated or not, in India or outside India;\n(g) any corporation established by or under any Central Act, State Act or Provincial Act or a Government company as defined in clause (45) of section 2 of the Companies Act, 2013;\n(h) any body corporate incorporated by or under the laws of a country outside India;\n(i) a cooperative society registered under any law relating to co-operative societies;\n(j) a local authority;\n(k) Central Government or a State Government;\n(l) society as defined under the Societies Registration Act, 1860;\n(m) trust; and\n(n) every artificial juridical person, not falling within any of the above;\n(a) a place from where the business is ordinarily carried on, and includes a warehouse, a godown or any other place where a taxable person stores his goods, supplies or receives goods or services or both; or\n(b) a place where a taxable person maintains his books of account; or\n(c) a place where a taxable person is engaged in business through an agent, by whatever name called;\n(a) where a consideration is payable for the supply of goods or services or both, the person who is liable to pay that consideration;\n(b) where no consideration is payable for the supply of goods, the person to whom the goods are delivered or made available, or to whom possession or use of the goods is given or made available; and\n(c) where no consideration is payable for the supply of a service, the person to whom the service is rendered,\n(a) despatch of the goods for delivery by the supplier thereof or by any other person acting on behalf of such supplier; or\n(b) collection of the goods by the recipient thereof or by any other person acting on behalf of such recipient;\n(a) in case of an individual, the place where he ordinarily resides;\n(b) in other cases, the place where the person is incorporated or otherwise legally constituted;\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.\nChapter II\nAdministration",
"footnote": "",
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"sort_order": 1
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{
"number": "3",
"title": "3. Officers under this Act.",
"chapter": null,
"content": "(a) Commissioner of State tax,\n(b) Special Commissioner of State tax,\n(c) Additional Commissioners of State tax,\n(d) Deputy Commissioners of State tax,\n(e) State Tax Officers,\n(f) Assistant State Tax Officers,\n(g) State Tax Inspectors, and\n(h) any other class of officers as it may deem fit:\n(a) Commissioner of Commercial Taxes- Commissioner of State Tax,\n(b) Additional Commissioners of Commercial Taxes - Additional Commissioners of State Tax,\n(c) Assistant Commissioners of Commercial Taxes - Deputy Commissioners of State Tax,\n(d) Commercial Tax Officers - State Tax Officers,\n(e) Assistant Commercial Tax Officers - Assistant State Tax Officers,\n(f) Commercial Tax Inspectors - State Tax Inspectors.",
"footnote": "",
"is_definition": false,
"sort_order": 2
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{
"number": "4",
"title": "4. Appointment of officers.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 3
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{
"number": "5",
"title": "5. Powers of officers.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 4
},
{
"number": "6",
"title": "6. Authorisation of officers of central tax as proper officer in certain circumstances.",
"chapter": null,
"content": "(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(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.\nChapter III\nLevy and Collection of Tax",
"footnote": "",
"is_definition": false,
"sort_order": 5
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{
"number": "7",
"title": "7. Scope of supply.",
"chapter": null,
"content": "(a) all forms of supply of goods or services or both such as sale, transfer, barter, exchange, license, rental, lease or disposal made or agreed to be made for a consideration by a person in the course or furtherance of business;\n(b) import of services for a consideration whether or not in the course or furtherance of business;\n(c) the activities specified in Schedule I, made or agreed to be made without a consideration; and\n(d) the activities to be treated as supply of goods or supply of services as referred to in Schedule II.\n(a) activities or transactions specified in Schedule III; or\n(b) such activities or transactions undertaken by the Central Government, a State Government or any local authority in which they are engaged as public authorities, as may be notified by the Government on the recommendations of the Council,\n(a) a supply of goods and not as a supply of services; or\n(b) a supply of services and not as a supply of goods.",
"footnote": "",
"is_definition": false,
"sort_order": 6
},
{
"number": "8",
"title": "8. Tax liability on composite and mixed supplies.",
"chapter": null,
"content": "(a) a composite supply comprising two or more supplies, one of which is a principal supply, shall be treated as a supply of such principal supply; and\n(b) a mixed supply comprising two or more supplies shall be treated as a supply of that particular supply which attracts the highest rate of tax.",
"footnote": "",
"is_definition": false,
"sort_order": 7
},
{
"number": "9",
"title": "9. Levy and collection.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 8
},
{
"number": "10",
"title": "10. Composition levy.",
"chapter": null,
"content": "(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 making supplies referred to in clause (b) of paragraph 6 of Schedule II, and\n(c) half per cent. of the turnover in State in case of other suppliers,\n(a) he is not engaged in the supply of services other than supplies referred to in clause (b) of paragraph 6 of Schedule II;\n(b) he is not engaged in making any supply of goods which are not leviable to tax under this Act;\n(c) he is not engaged in making any inter-State outward supplies of goods;\n(d) he is not engaged in making any supply of goods through an electronic commerce operator who is required to collect tax at source under section 52; and\n(e) he is not a manufacturer of such goods as may be notified by the Government on the recommendations of the Council:",
"footnote": "",
"is_definition": false,
"sort_order": 9
},
{
"number": "11",
"title": "11. Power to grant exemption from tax.",
"chapter": null,
"content": "Explanation.\nChapter IV\nTime and value of supply",
"footnote": "",
"is_definition": false,
"sort_order": 10
},
{
"number": "12",
"title": "12. Time of supply of goods.",
"chapter": null,
"content": "(a) the date of issue of invoice by the supplier or the last date on which he is required, under sub-section (1) of section 31, to issue the invoice with respect to the supply; or\n(b) the date on which the supplier receives the payment with respect to the supply:\nExplanation 1.\nExplanation 2.\n(a) the date of the receipt of goods; or\n(b) the date of payment as entered in the books of account of the recipient or the date on which the payment is debited in his bank account, whichever is earlier; or\n(c) the date immediately following thirty days from the date of issue of invoice or any other document, by whatever name called, in lieu thereof by the supplier:\n(a) the date of issue of voucher, if the supply is identifiable at that point; or\n(b) the date of redemption of voucher, in all other cases.\n(a) in a case where a periodical return has to be filed, be the date on which such return is to be filed; or\n(b) in any other case, be the date on which the tax is paid.",
"footnote": "",
"is_definition": false,
"sort_order": 11
},
{
"number": "13",
"title": "13. Time of supply of services.",
"chapter": null,
"content": "(a) the date of issue of invoice by the supplier, if the invoice is issued within the period prescribed under sub-section (2) of section 31 or the date of receipt of payment, whichever is earlier; or\n(b) the date of provision of service, if the invoice is not issued within the period prescribed under sub-section (2) of section 31 or the date of receipt of payment, whichever is earlier; or\n(c) the date on which the recipient shows the receipt of services in his books of account, in a case where the provisions of clause (a) or clause (b) do not apply:\nExplanation.\n(i) the supply shall be deemed to have been made to the extent it is covered by the invoice or, as the case may be, the payment;\n(ii) \"the date of receipt of payment\" shall be the date on which the payment is entered in the books of account of the supplier or the date on which the payment is credited to his bank account, whichever is earlier.\n(a) the date of payment as entered in the books of account of the recipient or the date on which the payment is debited in his bank account, whichever is earlier; or\n(b) the date immediately following sixty days from the date of issue of invoice or any other document, by whatever name called, in lieu thereof by the supplier:\n(a) the date of issue of voucher, if the supply is identifiable at that point; or\n(b) the date of redemption of voucher, in all other cases.\n(a) in a case where a periodical return has to be filed, be the date on which such return is to be filed; or\n(b) in any other case, be the date on which the tax is paid.",
"footnote": "",
"is_definition": false,
"sort_order": 12
},
{
"number": "14",
"title": "14. Change in rate of tax in respect of supply of goods or services.",
"chapter": null,
"content": "(a) in case the goods or services or both have been supplied before the change in rate of tax,-\n(i) where the invoice for the same has been issued and the payment is also received after the change in rate of tax, the time of supply shall be the date of receipt of payment or the date of issue of invoice, whichever is earlier; or\n(ii) where the invoice has been issued prior to the change in rate of tax but payment is received after the change in rate of tax, the time of supply shall be the date of issue of invoice; or\n(iii) where the payment has been received before the change in rate of tax, but the invoice for the same is issued after the change in rate of tax, the time of supply shall be the date of receipt of payment;\n(b) in case the goods or services or both have been supplied after the change in rate of tax,-\n(i) where the payment is received after the change in rate of tax but the invoice has been issued prior to the change in rate of tax, the time of supply shall be the date of receipt of payment; or\n(ii) where the invoice has been issued and payment is received before the change in rate of tax, the time of supply shall be the date of receipt of payment or date of issue of invoice, whichever is earlier; or\n(iii) where the invoice has been issued after the change in rate of tax but the payment is received before the change in rate of tax, the time of supply shall be the date of issue of invoice:\nExplanation.",
"footnote": "",
"is_definition": false,
"sort_order": 13
},
{
"number": "15",
"title": "15. Value of taxable supply.",
"chapter": null,
"content": "(a) any taxes, duties, cesses, fees and charges levied under any law for the time being in force other than this Act, the Central Goods and Services Tax Act and the Goods and Services Tax (Compensation to States) Act, if charged separately by the supplier;\n(b) any amount that the supplier is liable to pay in relation to such supply but which has been incurred by the recipient of the supply and not included in the price actually paid or payable for the goods or services or both;\n(c) incidental expenses, including commission and packing, charged by the supplier to the recipient of a supply and any amount charged for anything done by the supplier in respect of the supply of goods or services or both at the time of, or before delivery of goods or supply of services;\n(d) interest or late fee or penalty for delayed payment of any consideration for any supply; and\n(e) subsidies directly linked to the price excluding subsidies provided by the Central Government and State Governments.\nExplanation.\n(a) before or at the time of the supply if such discount has been duly recorded in the invoice issued in respect of such supply; and\n(b) after the supply has been effected, if-\n(i) such discount is established in terms of an agreement entered into at or before the time of such supply and specifically linked to relevant invoices; and\n(ii) input tax credit as is attributable to the discount on the basis of document issued by the supplier has been reversed by the recipient of the supply.\nExplanation.\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. or 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 sole distributor or sole concessionaire, howsoever described, of the other, shall be deemed to be related.\nChapter V\nInput Tax Credit",
"footnote": "",
"is_definition": false,
"sort_order": 14
},
{
"number": "16",
"title": "16. Eligibility and conditions for taking input tax credit.",
"chapter": null,
"content": "(a) he is in possession of a tax invoice or debit note issued by a supplier registered under this Act, or such other tax paying documents as may be prescribed;\n(b) he has received the goods or services or both.\nExplanation.\n(c) subject to the provisions of section 41, the tax charged in respect of such supply has been actually paid to the Government, either in cash or through utilisation of input tax credit admissible in respect of the said supply; and\n(d) he has furnished the return under section 39:",
"footnote": "",
"is_definition": false,
"sort_order": 15
},
{
"number": "17",
"title": "17. Apportionment of credit and blocked credits.",
"chapter": null,
"content": "(a) motor vehicles and other conveyances except when they are used-\n(i) for making the following taxable supplies, namely:-\n(A) further supply of such vehicles or conveyances; or\n(B) transportation of passengers; or\n(C) imparting training on driving, flying, navigating such vehicles or conveyances;\n(ii) for transportation of goods;\n(b) the following supply of goods or services or both:-\n(i) food and beverages, outdoor catering, beauty treatment, health services, cosmetic and plastic surgery except where an inward supply of goods or services or both of a particular category is used by a registered person for making an outward taxable supply of the same category of goods or services or both or as an element of a taxable composite or mixed supply;\n(ii) membership of a club, health and fitness centre;\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 provide 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 a registered person for making an outward taxable supply of the same category of goods or services or both or as part of a taxable composite or mixed supply; and\n(iv) travel benefits extended to employees on vacation such as leave or home travel concession.\n(c) works contract services when supplied for construction of an immovable property (other than plant and machinery) except where it is an input service for further supply of works contract service;\n(d) goods or services or both received by a taxable person for construction of an immovable property (other than plant or machinery) on his own account including when such goods or services or both are used in the course or furtherance of business.\nExplanation.\n(e) goods or services or both on which tax has been paid under section 10;\n(f) goods or services or both received by a non-resident taxable person except on goods imported by him;\n(g) goods or services or both used for personal consumption;\n(h) goods lost, stolen, destroyed, written off or disposed of by way of gift or free samples; and\n(i) any tax paid in accordance with the provisions of sections 74, 129 and 130.\nExplanation.\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": 16
},
{
"number": "18",
"title": "18. Availability of credit in special circumstances.",
"chapter": null,
"content": "(a) a person who has applied for registration under this Act within thirty days from the date on which he becomes liable to registration and has been granted such registration shall be entitled to take credit of input tax in respect of inputs held in stock and inputs contained in semi-finished or finished goods held in stock on the day immediately preceding the date from which he becomes liable to pay tax under the provisions of this Act;\n(b) a person who takes registration under sub-section (3) of section 25 shall be entitled to take credit of input tax in respect of inputs held in stock and inputs contained in semifinished or finished goods held in stock on the day immediately preceding the date of grant of registration;\n(c) where any registered person ceases to pay tax under section 10, he shall be entitled to take credit of input tax in respect of inputs held in stock, inputs contained in semi-finished or finished goods held in stock and on capital goods on the day immediately preceding the date from which he becomes liable to pay tax under section 9:\n(d) where an exempt supply of goods or services or both by a registered person becomes a taxable supply, such person shall be entitled to take credit of input tax in respect of inputs held in stock and inputs contained in semi-finished or finished goods held in stock relatable to such exempt supply and on capital goods exclusively used for such exempt supply on the day immediately preceding the date from which such supply becomes taxable:",
"footnote": "",
"is_definition": false,
"sort_order": 17
},
{
"number": "19",
"title": "19. Taking input tax credit in respect of inputs and capital goods sent for job work.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 18
},
{
"number": "20",
"title": "20. Manner of distribution of credit by Input Service Distributor.",
"chapter": null,
"content": "(a) the credit can be distributed to the recipients of credit against a document containing such details as may be prescribed;\n(b) the amount of the credit distributed shall not exceed the amount of credit available for distribution;\n(c) the credit of tax paid on input services attributable to a recipient of credit shall be distributed only to that recipient;\n(d) the credit of tax paid on input services attributable to more than one recipient of credit shall be distributed amongst such recipients to whom the input service is attributable and such distribution shall be pro rata on the basis of the turnover in a State or turnover in a Union territory of such recipient, during the relevant period, to the aggregate of the turnover of all such recipients to whom such input service is attributable and which are operational in the current year, during the said relevant period;\n(e) the credit of tax paid on input services attributable to all recipients of credit shall be distributed amongst such recipients and such distribution shall be pro rata on the basis of the turnover in a State or turnover in a Union territory of such recipient, during the relevant period, to the aggregate of the turnover of all recipients and which are operational in the current year, during the said relevant period.\nExplanation.\n(a) the \"relevant period\" shall be-\n(i) if the recipients of credit have turnover in their States or Union territories in the financial year preceding the year during which credit is to be distributed, the said financial year; or\n(ii) if some or all recipients of the credit do not have any turnover in their States or Union territories in the financial year preceding the year during which the credit is to be distributed, the last quarter for which details of such turnover of all the recipients are available, previous to the month during which credit is to be distributed;\n(b) the expression \"recipient of credit\" means the supplier of goods or services or both having the same Permanent Account Number as that of the Input Service Distributor;\n(c) the term \"turnover\", in relation to any registered person engaged in the supply of taxable goods as well as goods not taxable under this Act, means the value of turnover, reduced by the amount of any duty or tax levied under entry 84 of List I of the Seventh Schedule to the Constitution and entry 51 and 54 of List II of the said Schedule.",
"footnote": "",
"is_definition": false,
"sort_order": 19
},
{
"number": "21",
"title": "21. Manner of recovery of credit distributed in excess.",
"chapter": null,
"content": "Chapter VI\nRegistration",
"footnote": "",
"is_definition": false,
"sort_order": 20
},
{
"number": "22",
"title": "22. Persons liable for registration.",
"chapter": null,
"content": "Explanation.\n(i) the expression \"aggregate turnover\" shall include all supplies made by the taxable person, whether on his own account or made on behalf of all his principals;\n(ii) the supply of goods, after completion of job work, by a registered job worker shall be treated as the supply of goods by the principal referred to in section 143, and the value of such goods shall not be included in the aggregate turnover of the registered job worker;\n(iii) the expression \"special category States\" shall mean the States as specified in sub-clause (g) of clause (4) of article 279A of the Constitution.",
"footnote": "",
"is_definition": false,
"sort_order": 21
},
{
"number": "23",
"title": "23. Persons not liable for registration.",
"chapter": null,
"content": "(a) any person engaged exclusively in the business of supplying goods or services or both that are not liable to tax or wholly exempt from tax under this Act or under the Integrated Goods and Services Tax Act;\n(b) an agriculturist, to the extent of supply of produce out of cultivation of land.",
"footnote": "",
"is_definition": false,
"sort_order": 22
},
{
"number": "24",
"title": "24. Compulsory registration in certain cases.",
"chapter": null,
"content": "(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 registered under this Act;\n(vii) persons who make taxable supply of goods or services or both on behalf of other taxable persons whether as an agent or otherwise;\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-section (5) of section 9, through such electronic commerce operator who is required to collect tax at source under section 52;\n(x) every electronic commerce operator;\n(xi) every person supplying online information and data base access or retrieval services from a place outside India to a person in India, other than a registered person; and\n(xii) such other person or class of persons as may be notified by the Government on the recommendations of the Council.",
"footnote": "",
"is_definition": false,
"sort_order": 23
},
{
"number": "25",
"title": "25. Procedure for registration.",
"chapter": null,
"content": "Explanation.\n(a) any specialised agency of the United Nations Organisation or any Multilateral Financial Institution and Organisation notified under the United Nations (Privileges and Immunities) Act, 1947, Consulate or Embassy of foreign countries; and\n(b) any other person or class of persons, as may be notified by the Commissioner, shall be granted a Unique Identity Number in such manner and for such purposes, including refund of taxes on the notified supplies of goods or services or both received by them, as may be prescribed.",
"footnote": "",
"is_definition": false,
"sort_order": 24
},
{
"number": "26",
"title": "26. Deemed registration.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 25
},
{
"number": "27",
"title": "27. Special provisions relating to casual taxable person and non-resident taxable person.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 26
},
{
"number": "28",
"title": "28. Amendment of registration.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 27
},
{
"number": "29",
"title": "29. Cancellation of registration.",
"chapter": null,
"content": "(a) the business has been discontinued, transferred fully for any reason including death of the proprietor, amalgamated with other legal entity, demerged or otherwise disposed of; or\n(b) there is any change in the constitution of the business; or\n(c) the taxable person, other than the person registered under sub-section (3) of section 25, is no longer liable to be registered under section 22 or section 24.\n(a) a registered person has contravened such provisions of the Act or the rules made thereunder as may be prescribed; or\n(b) a person paying tax under section 10 has not furnished returns for three consecutive tax periods; or\n(c) any registered person, other than a person specified in clause (b), has not furnished returns for a continuous period of six months; or\n(d) any person who has taken voluntary registration under sub-section (3) of section 25 has not commenced business within six months from the date of registration; or\n(e) registration has been obtained by means of fraud, wilful misstatement or suppression of facts:",
"footnote": "",
"is_definition": false,
"sort_order": 28
},
{
"number": "30",
"title": "30. Revocation of cancellation of registration.",
"chapter": null,
"content": "Chapter VII\nTax Invoice, Credit and Debit Notes",
"footnote": "",
"is_definition": false,
"sort_order": 29
},
{
"number": "31",
"title": "31. Tax invoice.",
"chapter": null,
"content": "(a) removal of goods for supply to the recipient, where the supply involves movement of goods; or\n(b) delivery of goods or making available thereof to the recipient, in any other case,\n(a) any other document issued in relation to the supply shall be deemed to be a tax invoice; or\n(b) tax invoice may not be issued.\n(a) a registered person may, within one month from the date of issuance of certificate of registration and in such manner as may be prescribed, issue a revised invoice against the invoice already issued during the period beginning with the effective date of registration till the date of issuance of certificate of registration to him;\n(b) a registered person may not issue a tax invoice if the value of the goods or services or both supplied is less than two hundred rupees subject to such conditions and in such manner as may be prescribed;\n(c) a registered person supplying exempted goods or services or both or paying tax under the provisions of section 10 shall issue, instead of a tax invoice, a bill of supply containing such particulars and in such manner as may be prescribed:\n(d) a registered person shall, on receipt of advance payment with respect to any supply of goods or services or both, issue a receipt voucher or any other document, containing such particulars as may be prescribed, evidencing receipt of such payment;\n(e) where, on receipt of advance payment with respect to any supply of goods or services or both the registered person issues a receipt voucher, but subsequently no supply is made and no tax invoice is issued in pursuance thereof, the said registered person may issue to the person who had made the payment, a refund voucher against such payment;\n(f) a registered person who is liable to pay tax under sub-section (3) or sub-section (4) of section 9 shall issue an invoice in respect of goods or services or both received by him from the supplier who is not registered on the date of receipt of goods or services or both;\n(g) a registered person who is liable to pay tax under sub-section (3) or sub-section (4) of section 9 shall issue a payment voucher at the time of making payment to the supplier. (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(a) where the due date of payment is ascertainable from the contract, the invoice shall be issued on or before the due date of payment;\n(b) where the due date of payment is not ascertainable from the contract, the invoice shall be issued before or at the time when the supplier of service receives the payment;\n(c) where the payment is linked to the completion of an event, the invoice shall be issued on or before the date of completion of that event.\nExplanation.",
"footnote": "",
"is_definition": false,
"sort_order": 30
},
{
"number": "32",
"title": "32. Prohibition of unauthorised collection of tax.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 31
},
{
"number": "33",
"title": "33. Amount of tax to be indicated in tax invoice and other documents.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 32
},
{
"number": "34",
"title": "34. Credit and debit notes.",
"chapter": null,
"content": "Explanation.\nChapter VIII\nAccounts and Records",
"footnote": "",
"is_definition": false,
"sort_order": 33
},
{
"number": "35",
"title": "35. Accounts and other records.",
"chapter": null,
"content": "(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:",
"footnote": "",
"is_definition": false,
"sort_order": 34
},
{
"number": "36",
"title": "36. Period of retention of accounts.",
"chapter": null,
"content": "Chapter IX\nReturns",
"footnote": "",
"is_definition": false,
"sort_order": 35
},
{
"number": "37",
"title": "37. Furnishing details of outward supplies.",
"chapter": null,
"content": "Explanation.",
"footnote": "",
"is_definition": false,
"sort_order": 36
},
{
"number": "38",
"title": "38. Furnishing details of inward supplies.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 37
},
{
"number": "39",
"title": "39. Furnishing of returns.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 38
},
{
"number": "40",
"title": "40. First Return.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 39
},
{
"number": "41",
"title": "41. Claim of input tax credit and provisional acceptance thereof.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 40
},
{
"number": "42",
"title": "42. Matching, reversal and reclaim of input tax credit.",
"chapter": null,
"content": "(a) with the corresponding details of outward supply furnished by the corresponding registered person (hereafter in this section referred to as the \"supplier\") in his valid return for the same tax period or any preceding tax period;\n(b) with the integrated goods and services tax paid under section 3 of the Customs Tariff Act, 1975 in respect of goods imported by him; and\n(c) for duplication of claims of input tax credit.",
"footnote": "",
"is_definition": false,
"sort_order": 41
},
{
"number": "43",
"title": "43. Matching, reversal and reclaim of reduction in output tax liability.",
"chapter": null,
"content": "(a) with the corresponding reduction in the claim for input tax credit by the corresponding registered person (hereafter in this section referred to as the \"recipient\") in his valid return for the same tax period or any subsequent tax period; and\n(b) for duplication of claims for reduction in output tax liability.",
"footnote": "",
"is_definition": false,
"sort_order": 42
},
{
"number": "44",
"title": "44. Annual return.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 43
},
{
"number": "45",
"title": "45. Final return.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 44
},
{
"number": "46",
"title": "46. Notice to return defaulters.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 45
},
{
"number": "47",
"title": "47. Levy of late fee.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 46
},
{
"number": "48",
"title": "48. Goods and services tax practitioners.",
"chapter": null,
"content": "Chapter X\nPayment of Tax",
"footnote": "",
"is_definition": false,
"sort_order": 47
},
{
"number": "49",
"title": "49. Payment of tax, interest, penalty and other amounts.",
"chapter": null,
"content": "(a) integrated tax shall first be utilised towards payment of integrated tax and the amount remaining, if any, may be utilised towards the payment of central tax and State tax, or as the case may be, Union territory tax, in that order;\n(b) the central tax shall first be utilised towards payment of central tax and the amount remaining, if any, may be utilised towards the payment of integrated tax;\n(c) the State tax shall first be utilised towards payment of State tax and the amount remaining, if any, may be utilised towards the payment of integrated tax;\n(d) the Union territory tax shall first be utilised towards payment of Union territory tax and the amount remaining, if any, may be utilised towards the payment of integrated tax;\n(e) the central tax shall not be utilised towards payment of State tax or Union territory tax; and\n(f) the State tax or Union territory tax shall not be utilised towards payment of central tax.\n(a) self-assessed tax, and other dues related to returns of previous tax periods;\n(b) self-assessed tax, and other dues related to the return of the current tax period;\n(c) any other amount payable under this Act or the rules made thereunder including the demand determined under section 73 or section 74.\nExplanation.\n(a) the date of credit to the account of the Government in the authorised bank shall be deemed 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 and penalty; and\n(ii) \"other dues\" means interest, penalty, fee or any other amount payable under this Act or the rules made thereunder.",
"footnote": "",
"is_definition": false,
"sort_order": 48
},
{
"number": "50",
"title": "50. Interest on delayed payment of tax.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 49
},
{
"number": "51",
"title": "51. Tax deduction at source.",
"chapter": null,
"content": "(b) local authority; or\n(c) Governmental agencies; or\n(d) such persons or category of persons as may be notified by the Government on the recommendations of the Council,\nExplanation.",
"footnote": "",
"is_definition": false,
"sort_order": 50
},
{
"number": "52",
"title": "52. Collection of tax at source.",
"chapter": null,
"content": "Explanation.\n(a) supplies of goods or services or both effected through such operator during any period; or\n(b) stock of goods held by the suppliers making supplies through such operator in the god owns or warehouses, by whatever name called, managed by such operator and declared as additional places of business by such suppliers,\nExplanation.",
"footnote": "",
"is_definition": false,
"sort_order": 51
},
{
"number": "53",
"title": "53. Transfer of input tax credit.",
"chapter": null,
"content": "Chapter XI\nRefunds",
"footnote": "",
"is_definition": false,
"sort_order": 52
},
{
"number": "54",
"title": "54. Refund of tax.",
"chapter": null,
"content": "(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 the rate of tax on output supplies (other than nil rated or fully exempt supplies), except supplies of goods or services or both as may be notified by the Government on the recommendations of the Council:\n(a) such documentary evidence as may be prescribed to establish that a refund is due to the applicant; and\n(b) such documentary or other evidence (including the documents referred to in section 33) as the applicant may furnish to establish that the amount of tax and interest, if any, paid on such tax or any other amount paid in relation to which such refund is claimed was collected from, or paid by, him and the incidence of such tax and interest had not been passed on to any other person:\n(a) refund of tax paid on zero-rated supplies of goods or services or both or on inputs or input services used in making such zero-rated supplies;\n(b) refund of unutilised input tax credit under sub-section (3);\n(c) refund of tax paid on a supply which is not provided, either wholly or partially, and for which invoice has not been issued, or where a refund voucher has been issued;\n(d) refund of tax in pursuance of section 77;\n(e) the tax and interest, if any, or any other amount paid by the applicant, if he had not passed on the incidence of such tax and interest to any other person; or\n(f) the tax or interest borne by such other class of applicants as the Government may, on the recommendations of the Council, by notification, specify.\n(a) withhold payment of refund due until the said person has furnished the return or paid the tax, interest or penalty, as the case may be;\n(b) deduct from the refund due, any tax, interest, penalty, fee or any other amount which the taxable person is liable to pay but which remains unpaid under this Act or under the existing law.\nExplanation.\nExplanation.\n(1) \"refund\" includes refund of tax paid on zero-rated supplies of goods or services or both or on inputs or input services used in making such zero-rated supplies, or refund of tax on the supply of goods regarded as deemed exports, or refund of unutilised input tax credit as provided under sub-section (3).\n(2) \"relevant date\" means-\n(a) in the case of goods exported out of India where a refund of tax paid is available in respect of goods themselves or, as the case may be, the inputs or input services used in such goods,-\n(i) if the goods are exported by sea or air, the date on which the ship or the aircraft in which such goods are loaded, leaves India; or\n(ii) if the goods are exported by land, the date on which such goods pass the frontier; or\n(iii) if the goods are exported by post, the date of despatch of goods by the Post Office concerned to a place outside India;\n(b) in the case of supply of goods regarded as deemed exports where a refund of tax paid is available in respect of the goods, the date on which the return relating to such deemed exports is furnished;\n(c) in the case of services exported out of India where a refund of tax paid is available in respect of services themselves or, as the case may be, the inputs or input services used in such services, the date of-\n(i) receipt of payment in convertible foreign exchange, where the supply of services had been completed prior to the receipt of such payment; or\n(ii) issue of invoice, where payment for the services had been received in advance prior to the date of issue of the invoice;\n(d) in case where the tax becomes refundable as a consequence of judgment, decree, order or direction of the Appellate Authority, Appellate Tribunal or any court, the date of communication of such judgment, decree, order or direction;\n(e) in the case of refund of unutilised input tax credit under sub-section (3), the end of the financial year in which such claim for refund arises;\n(f) in the case where tax is paid provisionally under this Act or the rules made thereunder, the date of adjustment of tax after the final assessment thereof;\n(g) in the case of a person, other than the supplier, the date of receipt of goods or services or both by such person; and\n(h) in any other case, the date of payment of tax.",
"footnote": "",
"is_definition": false,
"sort_order": 53
},
{
"number": "55",
"title": "55. Refund in certain cases.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 54
},
{
"number": "56",
"title": "56. Interest on delayed refunds.",
"chapter": null,
"content": "Explanation.",
"footnote": "",
"is_definition": false,
"sort_order": 55
},
{
"number": "57",
"title": "57. Consumer Welfare Fund.",
"chapter": null,
"content": "(a) the amount referred to in sub-section (5) of section 54;\n(b) any income from investment of the amount credited to the Fund; and\n(c) such other monies received by it, in such manner as may be prescribed.",
"footnote": "",
"is_definition": false,
"sort_order": 56
},
{
"number": "58",
"title": "58. Utilisation of Fund.",
"chapter": null,
"content": "Chapter XII\nAssessment",
"footnote": "",
"is_definition": false,
"sort_order": 57
},
{
"number": "59",
"title": "59. Self-assessment.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 58
},
{
"number": "60",
"title": "60. Provisional assessment.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 59
},
{
"number": "61",
"title": "61. Scrutiny of returns.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 60
},
{
"number": "62",
"title": "62. Assessment of non-filers of returns.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 61
},
{
"number": "63",
"title": "63. Assessment of unregistered persons.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 62
},
{
"number": "64",
"title": "64. Summary assessment in certain special cases.",
"chapter": null,
"content": "Chapter XIII\nAudit",
"footnote": "",
"is_definition": false,
"sort_order": 63
},
{
"number": "65",
"title": "65. Audit by tax authorities.",
"chapter": null,
"content": "Explanation.\n(i) to afford him the necessary facility to verify the books of account or other documents as he may require;\n(ii) to furnish such information as he may require and render assistance for timely completion of the audit.",
"footnote": "",
"is_definition": false,
"sort_order": 64
},
{
"number": "66",
"title": "66. Special audit.",
"chapter": null,
"content": "Chapter XIV\nInspection, Search, Seizure and Arrest",
"footnote": "",
"is_definition": false,
"sort_order": 65
},
{
"number": "67",
"title": "67. Power of inspection, search and seizure.",
"chapter": null,
"content": "(a) a taxable person has suppressed any transaction relating to supply of goods or services or both or the stock of goods in hand, or has claimed input tax credit in excess of his entitlement under this Act or has indulged in contravention of any of the provisions of this Act or the rules made thereunder to evade tax under this Act; or\n(b) any person engaged in the business of transporting goods or an owner or operator of a warehouse or a godown or any other place is keeping goods which have escaped payment of tax or has kept his accounts or goods in such a manner as is likely to cause evasion of tax payable under this Act,",
"footnote": "",
"is_definition": false,
"sort_order": 66
},
{
"number": "68",
"title": "68. Inspection of goods in movement.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 67
},
{
"number": "69",
"title": "69. Power to arrest.",
"chapter": null,
"content": "(a) where a person is arrested under sub-section (1) for any offence specified under sub-section (4) of section 132, he shall be admitted to bail or in default of bail, forwarded to the custody of the Magistrate;\n(b) in the case of a non-cognizable and bailable offence, the Deputy Commissioner shall, for the purpose of releasing an arrested person on bail or otherwise, have the same powers and be subject to the same provisions as an officer-in-charge of a police station.",
"footnote": "",
"is_definition": false,
"sort_order": 68
},
{
"number": "70",
"title": "70. Power to summon persons to give evidence and produce documents.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 69
},
{
"number": "71",
"title": "71. Access to business premises.",
"chapter": null,
"content": "(i) such records as prepared or maintained by the registered person and declared to the proper officer in such manner as may be prescribed;\n(ii) trial balance or its equivalent;\n(iii) statements of annual financial accounts, duly audited, wherever required;\n(iv) cost audit report, if any, under section 148 of the Companies Act, 2013;\n(v) the income-tax audit report, if any, under section 44AB of the Income-tax Act, 1961; and\n(vi) any other relevant record, for the scrutiny by the officer or audit party or the chartered accountant or cost accountant within a period not exceeding fifteen working days from the day when such demand is made, or such further period as may be allowed by the said officer or the audit party or the chartered accountant or cost accountant.",
"footnote": "",
"is_definition": false,
"sort_order": 70
},
{
"number": "72",
"title": "72. Officers to assist proper officers.",
"chapter": null,
"content": "Chapter XV\nDemands and Recovery",
"footnote": "",
"is_definition": false,
"sort_order": 71
},
{
"number": "73",
"title": "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": "",
"footnote": "",
"is_definition": false,
"sort_order": 72
},
{
"number": "74",
"title": "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": "Explanation 1.\n(i) the expression \"all proceedings in respect of the said notice\" shall not include proceedings under section 132;\n(ii) where the notice under the same proceedings is issued to the main person liable to pay tax and some other persons, and such proceedings against the main person have been concluded under section 73 or section 74, the proceedings against all the persons liable to pay penalty under sections 122, 125, 129 and 130 are deemed to be concluded.\nExplanation 2.",
"footnote": "",
"is_definition": false,
"sort_order": 73
},
{
"number": "75",
"title": "75. General provisions relating to determination of tax.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 74
},
{
"number": "76",
"title": "76. Tax collected but not paid to Government.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 75
},
{
"number": "77",
"title": "77. Tax wrongfully collected and paid to Central Government or State Government.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 76
},
{
"number": "78",
"title": "78. Initiation of recovery proceedings.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 77
},
{
"number": "79",
"title": "79. Recovery of tax.",
"chapter": null,
"content": "(a) the proper officer may deduct or may require any other specified officer to deduct the amount so payable from any money owing to such person which may be under the control of the proper officer or such other specified officer;\n(b) the proper officer may recover or may require any other specified officer to recover the amount so payable by detaining and selling any goods belonging to such person which are under the control of the proper officer or such other specified officer;\n(c) (i) the proper officer may, by a notice in writing, require any other person from whom money is due or may become due to such person or who holds or may subsequently hold money for or on account of such person, to pay to the Government either forthwith upon the money becoming due or being held, or within the time specified in the notice not being before the money becomes due or is held, so much of the money as is sufficient to pay the amount due from such person or the whole of the money when it is equal to or less than that amount;\n(ii) every person to whom the notice is issued under sub-clause (i) shall be bound to comply with such notice, and in particular, where any such notice is issued to a post office, banking company or an insurer, it shall not be necessary to produce any pass book, deposit receipt, policy or any other document for the purpose of any entry, endorsement or the like being made before payment is made, notwithstanding any rule, practice or requirement to the contrary;\n(iii) in case the person to whom a notice under sub-clause (i) has been issued, fails to make the payment in pursuance thereof to the Government, he shall be deemed to be a defaulter in respect of the amount specified in the notice and all the consequences of this Act or the rules made thereunder shall follow;\n(iv) the officer issuing a notice under sub-clause (i) may, at any time, amend or revoke such notice or extend the time for making any payment in pursuance of the notice;\n(v) any person making any payment in compliance with a notice issued under sub-clause (i) shall be deemed to have made the payment under the authority of the person in default and such payment being credited to the Government shall be deemed to constitute a good and sufficient discharge of the liability of such person to the person in default to the extent of the amount specified in the receipt;\n(vi) any person discharging any liability to the person in default after service on him of the notice issued under sub-clause (i) shall be personally liable to the Government to the extent of the liability discharged or to the extent of the liability of the person in default for tax, interest and penalty, whichever is less;\n(vii) where a person on whom a notice is served under sub-clause (i) proves to the satisfaction of the officer issuing the notice that the money demanded or any part thereof was not due to the person in default or that he did not hold any money for or on account of the person in default, at the time the notice was served on him, nor is the money demanded or any part thereof, likely to become due to the said person or be held for or on account of such person, nothing contained in this section shall be deemed to require the person on whom the notice has been served to pay to the Government any such money or part thereof;\n(d) the proper officer may, in accordance with the rules to be made in this behalf, distrain any movable or immovable property belonging to or under the control of such person, and detain the same until the amount payable is paid; and in case, any part of the said amount payable or of the cost of the distress or keeping of the property, remains unpaid for a period of thirty days next after any such distress, may cause the said property to be sold and with the proceeds of such sale, may satisfy the amount payable and the costs including cost of sale remaining unpaid and shall render the surplus amount, if any, to such person;\n(e) the proper officer may prepare a certificate signed by him specifying the amount due from such person and send it to the Collector of the district in which such person owns any property or resides or carries on his business or to any officer authorised by the Government and the said Collector or the said officer, on receipt of such certificate, shall proceed to recover from such person the amount specified thereunder as if it were an arrear of land revenue;\n(f) Notwithstanding anything contained in the Code of Criminal Procedure, 1973, the proper officer may file an application to the appropriate Magistrate and such Magistrate shall proceed to recover from such person the amount specified thereunder as if it were a fine imposed by him.",
"footnote": "",
"is_definition": false,
"sort_order": 78
},
{
"number": "80",
"title": "80. Payment of tax and other amount in instalment.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 79
},
{
"number": "81",
"title": "81. Transfer of property to be void in certain cases.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 80
},
{
"number": "82",
"title": "82. Tax to be first charge on property.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 81
},
{
"number": "83",
"title": "83. Provisional attachment to protect revenue in certain cases.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 82
},
{
"number": "84",
"title": "84. Continuation and validation of certain recovery proceedings.",
"chapter": null,
"content": "(a) where such Government dues are enhanced in such appeal, revision or other proceedings, the Commissioner shall serve upon the taxable person or any other person another notice of demand in respect of the amount by which such Government dues are enhanced and any recovery proceedings in relation to such Government dues as are covered by the notice of demand served upon him before the disposal of such appeal, revision or other proceedings may, without the service of any fresh notice of demand, be continued from the stage at which such proceedings stood immediately before such disposal;\n(b) where such Government dues are reduced in such appeal, revision or in other proceedings-\n(i) it shall not be necessary for the Commissioner to serve upon the taxable person a fresh notice of demand;\n(ii) the Commissioner shall give intimation of such reduction to him and to the appropriate authority with whom recovery proceedings is pending;\n(iii) any recovery proceedings initiated on the basis of the demand served upon him prior to the disposal of such appeal, revision or other proceedings may be continued in relation to the amount so reduced from the stage at which such proceedings stood immediately before such disposal.\nChapter XVI\nLiability to Pay in Certain Cases",
"footnote": "",
"is_definition": false,
"sort_order": 83
},
{
"number": "85",
"title": "85. Liability in case of transfer of business.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 84
},
{
"number": "86",
"title": "86. Liability of agent and principal.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 85
},
{
"number": "87",
"title": "87. Liability in case of amalgamation or merger of companies.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 86
},
{
"number": "88",
"title": "88. Liability in case of company in liquidation.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 87
},
{
"number": "89",
"title": "89. Liability of directors of private company.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 88
},
{
"number": "90",
"title": "90. Liability of patners of firm to pay tax.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 89
},
{
"number": "91",
"title": "91. Liability of guardians, trustees etc.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 90
},
{
"number": "92",
"title": "92. Liability of court of wards, etc.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 91
},
{
"number": "93",
"title": "93. Special provisions regarding liability to pay tax, interest or penalty in certain cases.",
"chapter": null,
"content": "(a) if a business carried on by the person is continued after his death by his legal representative or any other person, such legal representative or other person, shall be liable to pay tax, interest or penalty due from such person under this Act; and\n(b) if the business carried on by the person is discontinued, whether before or after his death, his legal representative shall be liable to pay, out of the estate of the deceased, to the extent to which the estate is capable of meeting the charge, the tax, interest or penalty due from such person under this Act,\n(a) is the guardian of a ward on whose behalf the business is carried on by the guardian; or\n(b) is a trustee who carries on the business under a trust for a beneficiary,",
"footnote": "",
"is_definition": false,
"sort_order": 92
},
{
"number": "94",
"title": "94. Liability in other cases.",
"chapter": null,
"content": "(a) the tax, interest or penalty payable under this Act by such firm, association or family upto the date of such discontinuance may be determined as if no such discontinuance had taken place; and\n(b) every person who, at the time of such discontinuance, was a partner of such firm, or a member of such association or family, shall, notwithstanding such discontinuance, jointly and severally, be liable for the payment of tax and interest determined and penalty imposed and payable by such firm, association or family, whether such tax and interest has been determined or penalty imposed prior to or after such discontinuance and subject as aforesaid, the provisions of this Act shall, so far as may be, apply as if every such person or partner or member were himself a taxable person.\nExplanation.\n(i) a \"Limited Liability Partnership\" formed and registered under the provisions of the Limited Liability Partnership Act, 2008 shall also be considered as a firm;\n(ii) \"court\" means the District Court, High Court or Supreme Court.\nChapter XVII\nAdvance Ruling",
"footnote": "",
"is_definition": false,
"sort_order": 93
},
{
"number": "95",
"title": "95. Definitions.",
"chapter": null,
"content": "(a) \"advance ruling\" means a decision provided by the Authority or the Appellate Authority to an applicant on matters or on questions specified in sub-section (2) of section 97 or sub-section (1) of section 100, in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant;\n(b) \"Appellate Authority\" means the Appellate Authority for Advance Ruling constituted under section 99;\n(c) \"applicant\" means any person registered or desirous of obtaining registration under this Act;\n(d) \"application\" means an application made to the Authority under sub-section (1) of section 97;\n(e) \"Authority\" means the Authority for Advance Ruling, constituted under section 96.",
"footnote": "",
"is_definition": true,
"sort_order": 94
},
{
"number": "96",
"title": "96. Constitution of Authority for Advance Ruling.",
"chapter": null,
"content": "(i) one member from amongst the officers of central tax; and\n(ii) one member from amongst the officers of State tax,",
"footnote": "",
"is_definition": false,
"sort_order": 95
},
{
"number": "97",
"title": "97. Application for advance ruling.",
"chapter": null,
"content": "(a) classification of any goods or services or both;\n(b) applicability of a notification issued under the provisions of this Act;\n(c) determination of time and value of supply of goods or services or both;\n(d) admissibility of input tax credit of tax paid or deemed to have been paid;\n(e) determination of the liability to pay tax on any goods or services or both;\n(f) whether applicant is required to be registered;\n(g) whether any particular thing done by the applicant with respect to any goods or services or both amounts to or results in a supply of goods or services or both, within the meaning of that term.",
"footnote": "",
"is_definition": false,
"sort_order": 96
},
{
"number": "98",
"title": "98. Procedure on receipt of application.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 97
},
{
"number": "99",
"title": "99. Constitution of Appellate Authority for Advance Ruling.",
"chapter": null,
"content": "(i) the Chief Commissioner of central tax as designated by the Board; and\n(ii) the Commissioner of State tax.",
"footnote": "",
"is_definition": false,
"sort_order": 98
},
{
"number": "100",
"title": "100. Appeal to the Appellate Authority.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 99
},
{
"number": "101",
"title": "101. Orders of Appellate Authority.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 100
},
{
"number": "102",
"title": "102. Rectification of advance ruling.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 101
},
{
"number": "103",
"title": "103. Applicability of advance ruling.",
"chapter": null,
"content": "(a) on the applicant who had sought it in respect of any matter referred to in sub-section (2) of section 97 for advance ruling;\n(b) on the concerned officer or the jurisdictional officer in respect of the applicant.",
"footnote": "",
"is_definition": false,
"sort_order": 102
},
{
"number": "104",
"title": "104. Advance ruling to be void in certain circumstances.",
"chapter": null,
"content": "Explanation.",
"footnote": "",
"is_definition": false,
"sort_order": 103
},
{
"number": "105",
"title": "105. Powers of Authority and Appellate Authority.",
"chapter": null,
"content": "(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 records,",
"footnote": "",
"is_definition": false,
"sort_order": 104
},
{
"number": "106",
"title": "106. Procedure of Authority and Appellate Authority.",
"chapter": null,
"content": "Chapter XVIII\nAppeals and Revision",
"footnote": "",
"is_definition": false,
"sort_order": 105
},
{
"number": "107",
"title": "107. Appeals to Appellate Authority.",
"chapter": null,
"content": "(a) in full, such part of the amount of tax, interest, fine, fee and penalty arising from the impugned order, as is admitted by him; and\n(b) a sum equal to ten per cent. of the remaining amount of tax in dispute arising from the said order, in relation to which the appeal has been filed.",
"footnote": "",
"is_definition": false,
"sort_order": 106
},
{
"number": "108",
"title": "108. Powers of Revisional Authority.",
"chapter": null,
"content": "(a) the order has been subject to an appeal under section 107 or section 112 or section 117 or section 118; or\n(b) the period specified under sub-section (2) of section 107 has not yet expired or more than three years have expired after the passing of the decision or order sought to be revised; or\n(c) the order has already been taken for revision under this section at an earlier stage; or\n(d) the order has been passed in exercise of the powers under sub-section (1):\n(i) \"record\" shall include all records relating to any proceedings under this Act available at the time of examination by the Revisional Authority;\n(ii) \"decision\" shall include intimation given by any officer lower in rank than the Revisional Authority.",
"footnote": "",
"is_definition": false,
"sort_order": 107
},
{
"number": "109",
"title": "109. Appellate Tribunal and Benches thereof.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 108
},
{
"number": "110",
"title": "110. President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 109
},
{
"number": "111",
"title": "111. Procedure before Appellate Tribunal.",
"chapter": null,
"content": "(a) summoning and enforcing the attendance of any person and examining him on oath;\n(b) requiring the discovery and production of documents;\n(c) receiving evidence on affidavits;\n(d) subject to the provisions of sections 123 and 124 of the Indian Evidence Act, 1872, requisitioning any public record or document or a copy of such record or document from any office;\n(e) issuing commissions for the examination of witnesses or documents;\n(f) dismissing a representation for default or deciding it ex parte;\n(g) setting aside any order of dismissal of any representation for default or any order passed by it ex parte; and\n(h) any other matter which may be prescribed.\n(a) in the case of an order against a company, the registered office of the company is situated; or\n(b) in the case of an order against any other person, the person concerned voluntarily resides or carries on business or personally works for gain.",
"footnote": "",
"is_definition": false,
"sort_order": 110
},
{
"number": "112",
"title": "112. Appeals to Appellate Tribunal.",
"chapter": null,
"content": "(a) in full, such part of the amount of tax, interest, fine, fee and penalty arising from the impugned order, as is admitted by him, and\n(b) a sum equal to twenty per cent. of the remaining amount of tax in dispute, in addition to the amount paid under sub-section (6) of the section 107, arising from the said order, in relation to which the appeal has been filed.\n(a) in an appeal for rectification of error or for any other purpose; or\n(b) for restoration of an appeal or an application, shall be accompanied by such fees as may be prescribed.",
"footnote": "",
"is_definition": false,
"sort_order": 111
},
{
"number": "113",
"title": "113. Orders of Appellate Tribunal.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 112
},
{
"number": "114",
"title": "114. Financial and administrative powers of State President.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 113
},
{
"number": "115",
"title": "115. Interest on refund of amount paid for admission of appeal.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 114
},
{
"number": "116",
"title": "116. Appearance by authorised representative.",
"chapter": null,
"content": "(a) his relative or regular employee; or\n(b) an advocate who is entitled to practice in any court in India, and who has not been debarred from practicing before any court in India; or\n(c) any chartered accountant, a cost accountant or a company secretary, who holds a certificate of practice and who has not been debarred from practice; or\n(d) a retired officer of the Commercial Tax Department of any State Government or Union territory or of the Board who, during his service under the Government, had worked in a post not below the rank than that of a Group-B Gazetted officer for a period of not less than two years:\n(e) any person who has been authorised to act as a goods and services tax practitioner on behalf of the concerned registered person.\n(a) who has been dismissed or removed from Government service; or\n(b) who is convicted of an offence connected with any proceedings under this Act, the Central Goods and Services Tax Act, the Integrated Goods and Services Tax Act or the Union Territory Goods and Services Tax Act, or under the existing law or under any of the Acts passed by a State Legislature dealing with the imposition of taxes on sale of goods or supply of goods or services or both; or\n(c) who is found guilty of misconduct by the prescribed authority; or\n(d) who has been adjudged as an insolvent,\n(i) for all times in case of persons referred to in clauses (a), (b) and (c); and\n(ii) for the period during which the insolvency continues in the case of a person referred to in clause (d).",
"footnote": "",
"is_definition": false,
"sort_order": 115
},
{
"number": "117",
"title": "117. Appeal to High Court.",
"chapter": null,
"content": "(a) has not been determined by the State Bench or Area Benches; or\n(b) has been wrongly determined by the State Bench or Area Benches, by reason of a decision on such question of law as herein referred to in sub-section (3).",
"footnote": "",
"is_definition": false,
"sort_order": 116
},
{
"number": "118",
"title": "118. Appeal to Supreme Court.",
"chapter": null,
"content": "(b) from any judgment or order passed by the High Court in an appeal made under section 117 in any case which, on its own motion or on an application made by or on behalf of the party aggrieved, immediately after passing of the judgment or order, the High Court certifies to be a fit one for appeal to the Supreme Court.",
"footnote": "",
"is_definition": false,
"sort_order": 117
},
{
"number": "119",
"title": "119. Sums due to be paid notwithstanding appeal etc.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 118
},
{
"number": "120",
"title": "120. Appeal not to be filed in certain cases.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 119
},
{
"number": "121",
"title": "121. Non-appealable decisions and orders.",
"chapter": null,
"content": "(a) an order of the Commissioner or other authority empowered to direct transfer of proceedings from one officer to another officer; or\n(b) an order pertaining to the seizure or retention of books of account, register and other documents; or\n(c) an order sanctioning prosecution under this Act; or\n(d) an order passed under section 80.\nChapter XIX\nOffences and Penalties",
"footnote": "",
"is_definition": false,
"sort_order": 120
},
{
"number": "122",
"title": "122. Penalty for certain offences.",
"chapter": null,
"content": "(i) supplies any goods or services or both without issue of any invoice or issues an incorrect or false invoice with regard to any such supply;\n(ii) issues any invoice or bill without supply of goods or services or both in violation of the provisions of this Act or the rules made thereunder;\n(iii) collects any amount as tax but fails to pay the same to the Government beyond a period of three months from the date on which such payment becomes due;\n(iv) collects any tax in contravention of the provisions of this Act but fails to pay the same to the Government beyond a period of three months from the date on which such payment becomes due;\n(v) fails to deduct the tax in accordance with the provisions of sub-section (1) of section 51, or deducts an amount which is less than the amount required to be deducted under the said sub-section, or where he fails to pay to the Government under sub-section (2) thereof, the amount deducted as tax;\n(vi) fails to collect tax in accordance with the provisions of sub-section (1) of section 52, or collects an amount which is less than the amount required to be collected under the said sub-section or where he fails to pay to the Government the amount collected as tax under sub-section (3) of section 52;\n(vii) takes or utilizes input tax credit without actual receipt of goods or services or both either fully or partially, in contravention of the provisions of this Act or the rules made thereunder;\n(viii) fraudulently obtains refund of tax under this Act;\n(ix) takes or distributes input tax credit in contravention of section 20, or the rules made thereunder;\n(x) falsifies or substitutes financial records or produces fake accounts or documents or furnishes any false information or return with an intention to evade payment of tax due under this Act;\n(xi) is liable to be registered under this Act but fails to obtain registration;\n(xii) furnishes any false information with regard to registration particulars, either at the time of applying for registration, or subsequently;\n(xiii) obstructs or prevents any officer in discharge of his duties under this Act;\n(xiv) transports any taxable goods without the cover of documents as may be specified in this behalf;\n(xv) suppresses his turnover leading to evasion of tax under this Act;\n(xvi) fails to keep, maintain or retain books of account and other documents in accordance with the provisions of this Act or the rules made thereunder;\n(xvii) fails to furnish information or documents called for by an officer in accordance with the provisions of this Act or the rules made thereunder or furnishes false information or documents during any proceedings under this Act;\n(xviii) supplies, transports or stores any goods which he has reasons to believe are liable to confiscation under this Act;\n(xix) issues any invoice or document by using the registration number of another registered person;\n(xx) tampers with, or destroys any material evidence or documents;\n(xxi) disposes off or tampers with any goods that have been detained, seized, or attached under this Act, he shall be liable to pay a penalty of ten thousand rupees or an amount equivalent to the tax evaded or the tax not deducted under section 51 or short deducted or deducted but not paid to the Government or tax not collected under section 52 or short collected or collected but not paid to the Government or input tax credit availed of or passed on or distributed irregularly, or the refund claimed fraudulently, whichever is higher.\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(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(a) aids or abets any of the offences specified in clauses (i) to (xxi) of sub-section (1);\n(b) acquires possession of, or in any way concerns himself in transporting, removing, depositing, keeping, concealing, supplying, or purchasing or in any other manner deals with any goods which he knows or has reasons to believe are liable to confiscation under this Act or the rules made thereunder;\n(c) receives or is in any way concerned with the supply of, or in any other manner deals with any supply of services which he knows or has reasons to believe are in contravention of any provisions of this Act or the rules made thereunder;\n(d) fails to appear before the officer of State tax, when issued with a summon for appearance to give evidence or produce a document in an inquiry;\n(e) fails to issue invoice in accordance with the provisions of this Act or the rules made thereunder or fails to account for an invoice in his books of account,",
"footnote": "",
"is_definition": false,
"sort_order": 121
},
{
"number": "123",
"title": "123. Penalty for failure to furnish information return.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 122
},
{
"number": "124",
"title": "124. Fine for failure to furnish statistics.",
"chapter": null,
"content": "(a) without reasonable cause fails to furnish such information or return as may be required under that section, or\n(b) wilfully furnishes or causes to furnish any information or return which he knows to be false,",
"footnote": "",
"is_definition": false,
"sort_order": 123
},
{
"number": "125",
"title": "125. General penalty.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 124
},
{
"number": "126",
"title": "126. General disciplines related to penalty.",
"chapter": null,
"content": "Explanation.\n(a) a breach shall be considered a `minor breach' if the amount of tax involved is less than five thousand rupees;\n(b) an omission or mistake in documentation shall be considered to be easily rectifiable if the same is an error apparent on the face of record.",
"footnote": "",
"is_definition": false,
"sort_order": 125
},
{
"number": "127",
"title": "127. Power to impose penalty in certain cases.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 126
},
{
"number": "128",
"title": "128. Power to waive penalty or fee or both.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 127
},
{
"number": "129",
"title": "129. Detention, seizure and release of goods and conveyances in transit.",
"chapter": null,
"content": "(a) on payment of the applicable tax and penalty equal to one hundred per cent. of the tax payable on such goods and, in case of exempted goods, on payment of an amount equal to two per cent of the value of goods or twenty five thousand rupees, whichever is less, where the owner of the goods comes forward for payment of such tax and penalty;\n(b) on payment of the applicable tax and penalty equal to the fifty per cent. of the value of the goods reduced by the tax amount paid thereon and, in case of exempted goods, on payment of an amount equal to five per cent of the value of goods or twenty five thousand rupees, whichever is less, where the owner of the goods does not come forward for payment of such tax and penalty;\n(c) upon furnishing a security equivalent to the amount payable under clause (a) or clause (b) in such form and manner as may be prescribed:",
"footnote": "",
"is_definition": false,
"sort_order": 128
},
{
"number": "130",
"title": "130. Confiscation of goods or conveyances and levy of penalty.",
"chapter": null,
"content": "(i) supplies or receives any goods in contravention of any of the provisions of this Act or the rules made thereunder with intent to evade payment of tax; or\n(ii) does not account for any goods on which he is liable to pay tax under this Act; or\n(iii) supplies any goods liable to tax under this Act without having applied for registration; or\n(iv) contravenes any of the provisions of this Act or the rules made thereunder with intent to evade payment of tax; or\n(v) uses any conveyance as a means of transport for carriage of goods in contravention of the provisions of this Act or the rules made thereunder unless the owner of the conveyance proves that it was so used without the knowledge or connivance of the owner himself, his agent, if any, and the person in charge of the conveyance,",
"footnote": "",
"is_definition": false,
"sort_order": 129
},
{
"number": "131",
"title": "131. Confiscation or penalty not to interfere with other punishments.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 130
},
{
"number": "132",
"title": "132. Punishment for certain offences.",
"chapter": null,
"content": "(a) supplies any goods or services or both without issue of any invoice, in violation of the provisions of this Act or the rules made thereunder, with the intention to evade tax;\n(b) issues any invoice or bill without supply of goods or services or both in violation of the provisions of this Act, or the rules made thereunder leading to wrongful availment or utilisation of input tax credit or refund of tax;\n(c) avails input tax credit using such invoice or bill referred to in clause (b);\n(d) collects any amount as tax but fails to pay the same to the Government beyond a period of three months from the date on which such payment becomes due;\n(e) evades tax, fraudulently avails input tax credit or fraudulently obtains refund and where such offence is not covered under clauses (a) to (d);\n(f) falsifies or substitutes financial records or produces fake accounts or documents or furnishes any false information with an intention to evade payment of tax due under this Act;\n(g) obstructs or prevents any officer in the discharge of his duties under this Act;\n(h) acquires possession of, or in any way concerns himself in transporting, removing, depositing, keeping, concealing, supplying, purchasing or in any other manner deals with, any goods which he knows or has reasons to believe are liable to confiscation under this Act or the rules made thereunder;\n(i) receives or is in any way concerned with the supply of, or in any other manner deals with any supply of services which he knows or has reasons to believe are in contravention of any provisions of this Act or the rules made thereunder;\n(j) tampers with or destroys any material evidence or documents;\n(k) fails to supply any information which he is required to supply under this Act or the rules made thereunder or (unless with a reasonable belief, the burden of proving which shall be upon him, that the information supplied by him is true) supplies false information; or\n(l) attempts to commit, or abets the commission of any of the offences mentioned in clauses (a) to (k) of this section, shall be punishable-\n(i) in cases where the amount of tax evaded or the amount of input tax credit wrongly availed or utilised or the amount of refund wrongly taken exceeds five hundred lakh rupees, with imprisonment for a term which may extend to five years and with fine;\n(ii) in cases where the amount of tax evaded or the amount of input tax credit wrongly availed or utilised or the amount of refund wrongly taken exceeds two hundred lakh rupees but does not exceed five hundred lakh rupees, with imprisonment for a term which may extend to three years and with fine;\n(iii) in the case of any other offence where the amount of tax evaded or the amount of input tax credit wrongly availed or utilised or the amount of refund wrongly taken exceeds one hundred lakh rupees but does not exceed two hundred lakh rupees, with imprisonment for a term which may extend to one year and with fine;\n(iv) in cases where he commits or abets the commission of an offence specified in clause (f) or clause (g) or clause (j), he shall be punishable with imprisonment for a term which may extend to six months or with fine or with both.\nExplanation.",
"footnote": "",
"is_definition": false,
"sort_order": 131
},
{
"number": "133",
"title": "133. Liability of officers and certain other persons.",
"chapter": null,
"content": "(a) who is a Government servant shall not be prosecuted for any offence under this section except with the previous sanction of the Government;\n(b) who is not a Government servant shall not be prosecuted for any offence under this section except with the previous sanction of the Commissioner.",
"footnote": "",
"is_definition": false,
"sort_order": 132
},
{
"number": "134",
"title": "134. Cognizance of offences.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 133
},
{
"number": "135",
"title": "135. Presumption of culpable mental state.",
"chapter": null,
"content": "Explanation.\n(i) the expression \"culpable mental state\" includes intention, motive, knowledge of a fact, and belief in, or reason to believe, a fact;\n(ii) a fact is said to be proved only when the court believes it to exist beyond reasonable doubt and not merely when its existence is established by a preponderance of probability.",
"footnote": "",
"is_definition": false,
"sort_order": 134
},
{
"number": "136",
"title": "136. Relevancy of statements under certain circumstances.",
"chapter": null,
"content": "(a) when the person who made the statement is dead or cannot be found, or is incapable of giving evidence, or is kept out of the way by the adverse party, or whose presence cannot be obtained without an amount of delay or expense which, under the circumstances of the case, the court considers unreasonable; or\n(b) when the person who made the statement is examined as a witness in the case before the court and the court is of the opinion that, having regard to the circumstances of the case, the statement should be admitted in evidence in the interest of justice.",
"footnote": "",
"is_definition": false,
"sort_order": 135
},
{
"number": "137",
"title": "137. Offences by Companies.",
"chapter": null,
"content": "Explanation.\n(i) \"company\" means a body corporate and includes a firm or other association of individuals; and\n(ii) \"director\", in relation to a firm, means a partner in the firm.",
"footnote": "",
"is_definition": false,
"sort_order": 136
},
{
"number": "138",
"title": "138. Compounding of offences.",
"chapter": null,
"content": "(a) a person who has been allowed to compound once in respect of any of the offences specified in clauses (a) to (f) of sub-section (1) of section 132 and the offences specified in clause (l) which are relatable to offences specified in clauses (a) to (f) of the said sub-section;\n(b) a person who has been allowed to compound once in respect of any offence, other than those in clause (a), under this Act or under the provisions of any State Goods and Services Tax Act or the Central Goods and Services Tax Act or the Union Territory Goods and Services Tax Act or the Integrated Goods and Services Tax Act in respect of supplies of value exceeding one crore rupees;\n(c) a person who has been accused of committing an offence under this Act which is also an offence under any other law for the time being in force;\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\n(g) or clause (j) or clause (k) of sub-section (1) of section 132; and\n(f) any other class of persons or offences as may be prescribed:\nChapter XX\nTransitional Provisions",
"footnote": "",
"is_definition": false,
"sort_order": 137
},
{
"number": "139",
"title": "139. Migration of existing taxpayers.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 138
},
{
"number": "140",
"title": "140. Transitional arrangements for input tax credit.",
"chapter": null,
"content": "(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 period of six months immediately preceding the appointed date; or\n(iii) where the said amount of credit relates to goods sold under Notification No. 4/5/2005-FIN(R&C)(13) dated 31-03-2005 (The Goa Value Added Tax Deferment-cum-Net Present Value Compulsory Payment Scheme, 2005) and claiming refund of value added tax paid thereon:\nExplanation.\n(i) such inputs or goods are used or intended to be used for making taxable supplies under this Act;\n(ii) the said registered person is eligible for input tax credit on such inputs under this Act;\n(iii) the said registered person is in possession of invoice or other prescribed documents evidencing payment of tax under the existing law in respect of such inputs; and\n(iv) such invoices or other prescribed documents were issued not earlier than twelve months immediately preceding the appointed day:\n(a) the amount of credit of the value added tax and entry tax, if any, carried forward in a return furnished under the existing law by him in accordance with the provisions of sub-section (1); and\n(b) the amount of credit of the value added tax and entry tax, if any, in respect of inputs held in stock and inputs contained in semi-finished or finished goods held in stock on the appointed day, relating to such exempted goods or tax free goods, by whatever name called, in accordance with the provisions of sub-section (3).\n(i) such inputs or goods are used or intended to be used for making taxable supplies under this Act;\n(ii) the said registered person is not paying tax under section 10;\n(iii) the said registered person is eligible for input tax credit on such inputs under this Act;\n(iv) the said registered person is in possession of invoice or other prescribed documents evidencing payment of tax under the existing law in respect of inputs; and\n(v) such invoices or other prescribed documents were issued not earlier than twelve months immediately preceding the appointed day.",
"footnote": "",
"is_definition": false,
"sort_order": 139
},
{
"number": "141",
"title": "141. Transitional provisions relating to job work.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 140
},
{
"number": "142",
"title": "142. Miscellaneous transitional provisions.",
"chapter": null,
"content": "(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(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 existing law shall be disposed of in accordance with the provisions of the existing law, 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 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(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(b) where any return, furnished under the existing law, is revised after the appointed day 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(b) notwithstanding anything contained in section 13, no tax shall be payable on services under this Act to the extent the tax was leviable on the said services under Chapter V of the Finance Act, 1994;\n(c) where tax was paid on any supply, both under the Goa Value Added Tax Act, 2005 and under Chapter V of the Finance Act, 1994, tax shall be leviable under this Act and the taxable person shall be entitled to take credit of value added tax or service tax paid under the existing law to the extent of supplies made after the appointed day and such credit shall be calculated in such manner as may be prescribed.\n(i) the agent is a registered taxable person under this Act;\n(ii) both the principal and the agent declare the details of stock of goods or capital goods lying with such agent on the day immediately preceding the appointed day in such form 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 months immediately preceding the appointed day; and\n(iv) the principal has either reversed or not availed of the input tax credit in respect of such,-\n(a) goods; or\n(b) capital goods or, having availed of such credit, has reversed the said credit, to the extent availed of by him.\nExplanation.\nChapter XXI\nMiscellaneous",
"footnote": "",
"is_definition": false,
"sort_order": 141
},
{
"number": "143",
"title": "143. Job work procedure.",
"chapter": null,
"content": "(a) bring back inputs, after completion of job work or otherwise, or capital goods, other than moulds and dies, jigs and fixtures, or tools, within one year and three years, respectively, of their being sent out, to any of his place of business, without payment of tax;\n(b) supply such inputs, after completion of job work or otherwise, or capital goods, other than moulds and dies, jigs and fixtures, or tools, within one year and three years, respectively, of their being sent out from the place of business of a job worker on payment of tax within India, or with or without payment of tax for export, as the case may be:\n(i) where the job worker is registered under section 25; or\n(ii) where the principal is engaged in the supply of such goods as may be notified by the Commissioner.\nExplanation.",
"footnote": "",
"is_definition": false,
"sort_order": 142
},
{
"number": "144",
"title": "144. Presumption as to documents in certain cases.",
"chapter": null,
"content": "(i) is produced by any person under this Act or any other law for the time being in force; or\n(ii) has been seized from the custody or control of any person under this Act or any other law for the time being in force; or\n(iii) has been received from any place outside India in the course of any proceedings under this Act or any other law for the time being in force, and such document is tendered by the prosecution in evidence against him or any other person who is tried jointly with him, the court shall-\n(a) unless the contrary is proved by such person, presume-\n(i) the truth of the contents of such document;\n(ii) that the signature and every other part of such document which purports to be in the handwriting of any particular person or which the court may reasonably assume to have been signed by, or to be in the handwriting of, any particular person, is in that person's handwriting, and in the case of a document executed or attested, that it was executed or attested by the person by whom it purports to have been so executed or attested;\n(b) admit the document in evidence notwithstanding that it is not duly stamped, if such document is otherwise admissible in evidence.",
"footnote": "",
"is_definition": false,
"sort_order": 143
},
{
"number": "145",
"title": "145. Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence.",
"chapter": null,
"content": "(a) a micro film of a document or the reproduction of the image or images embodied in such micro film (whether enlarged or not); or\n(b) a facsimile copy of a document; or\n(c) a statement contained in a document and included in a printed material produced by a computer, subject to such conditions as may be prescribed; or\n(d) any information stored electronically in any device or media, including any hard copies made of such information, shall be deemed to be a document for the purposes of this Act and the rules made thereunder and shall be admissible in any proceedings thereunder, without further proof or production of the original, as evidence of any contents of the original or of any fact stated therein of which direct evidence would be admissible.\n(a) identifying the document containing the statement and describing the manner in which it was produced;\n(b) giving such particulars of any device involved in the production of that document as may be appropriate for the purpose of showing that the document was produced by a computer,",
"footnote": "",
"is_definition": false,
"sort_order": 144
},
{
"number": "146",
"title": "146. Common Portal.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 145
},
{
"number": "147",
"title": "147. Deemed Exports.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 146
},
{
"number": "148",
"title": "148. Special procedure for certain processes.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 147
},
{
"number": "149",
"title": "149. Goods and services tax compliance rating.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 148
},
{
"number": "150",
"title": "150. Obligation to furnish information return.",
"chapter": null,
"content": "(a) a taxable person; or\n(b) a local authority or other public body or association; or\n(c) any authority of the State Government responsible for the collection of value added tax or sales tax or State excise duty or an authority of the Central Government responsible for the collection of excise duty or customs duty; or\n(d) an income tax authority appointed under the provisions of the Income-tax Act, 1961; or\n(e) a banking company within the meaning of clause (a) of section 45A of the Reserve Bank of India Act, 1934; or\n(f) a State Electricity Board or an electricity distribution or transmission licensee under the Electricity Act, 2003, or any other entity entrusted with such functions by the Central Government or the State Government; or\n(g) the Registrar or Sub- Registrar appointed under section 6 of the Registration Act, 1908; or\n(h) a Registrar within the meaning of the Companies Act, 2013; or\n(i) the registering authority empowered to register motor vehicles under the Motor Vehicles Act, 1988; or\n(j) the Collector referred to in clause (c) of section 3 of the Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013; or\n(k) the recognised stock exchange referred to in clause (f) of section 2 of the Securities Contracts (Regulation) Act, 1956; or\n(l) a depository referred to in clause (e) of sub-section (1) of section 2 of the Depositories Act, 1996; or\n(m) an officer of the Reserve Bank of India as constituted under section 3 of the Reserve Bank of India Act, 1934; or\n(n) the Goods and Services Tax Network, a company registered under the Companies Act, 2013; or\n(o) a person to whom a Unique Identity Number has been granted under sub-section (9) of section 25; or\n(p) any other person as may be specified, on the recommendations of the Council, by the Government, who is responsible for maintaining record of registration or statement of accounts or any periodic return or document containing details of payment of tax and other details of transaction of goods or services or both or transactions related to a bank account or consumption of electricity or transaction of purchase, sale or exchange of goods or property or right or interest in a property under any law for the time being in force, shall furnish an information return of the same in respect of such periods, within such time, in such form and manner and to such authority or agency as may be prescribed.",
"footnote": "",
"is_definition": false,
"sort_order": 149
},
{
"number": "151",
"title": "151. Power to collect statistics.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 150
},
{
"number": "152",
"title": "152. Bar on disclosure of information.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 151
},
{
"number": "153",
"title": "153. Taking assistance from an expert.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 152
},
{
"number": "154",
"title": "154. Power to take sample.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 153
},
{
"number": "155",
"title": "155. Burden of Proof.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 154
},
{
"number": "156",
"title": "156. Persons deemed to be public servants.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 155
},
{
"number": "157",
"title": "157. Protection of action taken under this Act.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 156
},
{
"number": "158",
"title": "158. Disclosure of information by a public servant.",
"chapter": null,
"content": "(a) any particulars in respect of any statement, return, accounts, documents, evidence, affidavit or deposition, for the purpose of any prosecution under the Indian Penal Code or the Prevention of Corruption Act, 1988, or any other law for the time being in force; or\n(b) any particulars to the Central Government or the State Government or to any person acting in the implementation of this Act, for the purposes of carrying out the objects of this Act; or\n(c) any particulars when such disclosure is occasioned by the lawful exercise under this Act of any process for the service of any notice or recovery of any demand; or\n(d) any particulars to a civil court in any suit or proceedings, to which the Government or any authority under this Act is a party, which relates to any matter arising out of any proceedings under this Act or under any other law for the time being in force authorising any such authority to exercise any powers thereunder; or\n(e) any particulars to any officer appointed for the purpose of audit of tax receipts or refunds of the tax imposed by this Act; or\n(f) any particulars where such particulars are relevant for the purposes of any inquiry into the conduct of any officer appointed or authorised under this Act, to any person or persons appointed as an inquiry officer under any law for the time being in force; or\n(g) any such particulars to an officer of the Central Government or of any State Government, as may be necessary for the purpose of enabling that Government to levy or realise any tax or duty; or\n(h) any particulars when such disclosure is occasioned by the lawful exercise by a public servant or any other statutory authority, of his or its powers under any law for the time being in force; or\n(i) any particulars relevant to any inquiry into a charge of misconduct in connection with any proceedings under this Act against a practising advocate, a tax practitioner, a practising cost accountant, a practising chartered accountant, a practising company secretary to the authority empowered to take disciplinary action against the members practising the profession of a legal practitioner, a cost accountant, a chartered accountant or a company secretary, as the case may be; or\n(j) any particulars to any agency appointed for the purposes of data entry on any automated system or for the purpose of operating, upgrading or maintaining any automated system where such agency is contractually bound not to use or disclose such particulars except for the aforesaid purposes; or\n(k) any such particulars to an officer of the Government as may be necessary for the purposes of any other law for the time being in force; and\n(l) any information relating to any class of taxable persons or class of transactions for publication, if, in the opinion of the Commissioner, it is desirable in the public interest, to publish such information.",
"footnote": "",
"is_definition": false,
"sort_order": 157
},
{
"number": "159",
"title": "159. Publication of information in respect of persons in certain cases.",
"chapter": null,
"content": "Explanation.",
"footnote": "",
"is_definition": false,
"sort_order": 158
},
{
"number": "160",
"title": "160. Assessment proceedings, etc. not to be invalid on certain grounds.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 159
},
{
"number": "161",
"title": "161. Rectification of errors apparent on the face of record.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 160
},
{
"number": "162",
"title": "162. Bar on jurisdiction of civil courts.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 161
},
{
"number": "163",
"title": "163. Levy of fee.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 162
},
{
"number": "164",
"title": "164. Power of Government to make rules.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 163
},
{
"number": "165",
"title": "165. Power to make regulations.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 164
},
{
"number": "166",
"title": "166. Laying of rules, regulations and notifications.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 165
},
{
"number": "167",
"title": "167. Delegation of powers.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 166
},
{
"number": "168",
"title": "168. Power to issue instructions or directions.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 167
},
{
"number": "169",
"title": "169. Service of notice in certain circumstances.",
"chapter": null,
"content": "(a) by giving or tendering it directly or by a messenger including a courier to the addressee or the taxable person or to his manager or authorised representative or an advocate or a tax practitioner holding authority to appear in the proceedings on behalf of the taxable person or to a person regularly employed by him in connection with the business, or to any adult member of family residing with the taxable person; or\n(b) by registered post or speed post or courier with acknowledgement due, to the person for whom it is intended or his authorised representative, if any, at his last known place of business or residence; or\n(c) by sending a communication to his email address provided at the time of registration or as amended from time to time; or\n(d) by making it available on the common portal; or\n(e) by publication in a newspaper circulating in the locality in which the taxable person or the person to whom it is issued is last known to have resided, carried on business or personally worked for gain; or\n(f) if none of the modes aforesaid is practicable, by affixing it in some conspicuous place at his last known place of business or residence and if such mode is not practicable for any reason, then by affixing a copy thereof on the notice board of the office of the concerned officer or authority who or which passed such decision or order or issued such summons or notice.",
"footnote": "",
"is_definition": false,
"sort_order": 168
},
{
"number": "170",
"title": "170. Rounding off of tax etc.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 169
},
{
"number": "171",
"title": "171. Anti-profiteering measure.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 170
},
{
"number": "172",
"title": "172. Removal of difficulties.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 171
},
{
"number": "173",
"title": "173. Amendment of certain Acts.",
"chapter": null,
"content": "(i) in the Goa Panchayat Raj Act, 1994 in section 153, in sub-section (3), clauses (c) and (n) shall be omitted;\n(ii) in the Goa Municipalities Act, 1968,-\n(a) in section 101, in sub-section (1), clause (d) shall be omitted; and\n(b) in section 104, clause (i) shall be omitted.",
"footnote": "",
"is_definition": false,
"sort_order": 172
},
{
"number": "174",
"title": "174. Repeal and saving.",
"chapter": null,
"content": "(i) the Goa Value Added Tax Act, 2005, except in respect of goods included in the Entry 54 of the State List of the Seventh Schedule to the Constitution;\n(ii) the Goa Entertainment Tax Act, 1964;\n(iii) the Goa Tax on Luxuries Act, 1988;\n(iv) the Goa Tax on Entry of Goods Act, 2000.\n(hereafter referred to as the \"repealed Acts\") are hereby repealed.\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 anything duly done or suffered thereunder; or\n(c) affect any right, privilege, obligation, or liability acquired, accrued or incurred under the amended Acts or repealed Acts or orders under such repealed or amended Acts:\n(d) affect any tax, surcharge, penalty, fine, interest as are due or may become due or any forfeiture or punishment incurred or inflicted in respect of any offence or violation committed against the provisions of the amended Acts or repealed Acts; or\n(e) affect any investigation, inquiry, verification (including scrutiny and audit), assessment proceedings, adjudication and any other legal proceedings or recovery of arrears or remedy in respect of any such tax, surcharge, penalty, fine, interest, right, privilege, obligation, liability, forfeiture or punishment, as aforesaid, and any such investigation, inquiry, verification (including scrutiny and audit), assessment proceedings, adjudication and other legal proceedings or recovery of arrears or remedy may be instituted, continued or enforced, and any such tax, surcharge, penalty, fine, interest, forfeiture or punishment may be levied or imposed as if these Acts had not been so amended or repealed; or\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.\nSchedule I\n[ See section 7]\n[ See section 7]\nActivities to be treated as supply even if made without consideration\nActivities to be treated as supply even if made without consideration",
"footnote": "",
"is_definition": false,
"sort_order": 173
},
{
"number": "1",
"title": "1. Permanent transfer or disposal of business assets where input tax credit has been availed on such assets.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 174
},
{
"number": "25",
"title": "2. Supply of goods or services or both between related persons or between distinct persons as specified in section 25, when made in the course or furtherance of business:",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 175
},
{
"number": "3",
"title": "3. Supply of goods-",
"chapter": null,
"content": "(a) by a principal to his agent where the agent undertakes to supply such goods on behalf of the principal; or\n(b) by an agent to his principal where the agent undertakes to receive such goods on behalf of the principal.",
"footnote": "",
"is_definition": false,
"sort_order": 176
},
{
"number": "4",
"title": "4. Import of services by a taxable person from a related person or from any of his other establishments outside India, in the course or furtherance of business.",
"chapter": null,
"content": "Schedule II\n[ See section 7]\n[ See section 7]\nActivities to be treated as supply of goods or supply of service\nActivities to be treated as supply of goods or supply of service",
"footnote": "",
"is_definition": false,
"sort_order": 177
},
{
"number": "1",
"title": "1. Transfer.",
"chapter": null,
"content": "(b) any transfer of right in goods or of undivided share in goods without the transfer of title thereof, is a supply of services;\n(c) any transfer of title in goods under an agreement which stipulates that property in goods shall pass at a future date upon payment of full consideration as agreed, is a supply of goods.",
"footnote": "",
"is_definition": false,
"sort_order": 178
},
{
"number": "2",
"title": "2. Land and Building.",
"chapter": null,
"content": "(b) any lease or letting out of the building including a commercial, industrial or residential complex for business or commerce, either wholly or partly, is a supply of services.",
"footnote": "",
"is_definition": false,
"sort_order": 179
},
{
"number": "3",
"title": "3. Treatment or process.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 180
},
{
"number": "4",
"title": "4. Transfer of business assets.",
"chapter": null,
"content": "(b) where, by or under the direction of a person carrying on a business, goods held or used for the purposes of the business are put to any private use or are used, or made available to any person for use, for any purpose other than a purpose of the business, whether or not for a consideration, the 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 part of the assets of any business carried on by him shall be deemed to be supplied by him in the course or furtherance of his business immediately before 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 to be a taxable person.",
"footnote": "",
"is_definition": false,
"sort_order": 181
},
{
"number": "5",
"title": "5. Supply of services.",
"chapter": null,
"content": "(a) renting of immovable property;\n(b) construction of a complex, building, civil structure or a part thereof, including a complex or building intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier.\nExplanation.\n(1) the expression \"competent authority\" means the Government or any authority authorised to issue completion certificate under any law for the time being in force and in case of non-requirement of such certificate from such authority, from any of the following, namely:-\n(i) an architect registered with the Council of Architecture constituted under the Architects Act, 1972; or\n(ii) a chartered engineer registered with the Institution of Engineers (India); or 20 of 1972.\n(iii) a licensed surveyor of the respective local body of the city or town or village or development or planning authority;\n(2) the expression \"construction\" includes additions, alterations, replacements or remodeling of any existing civil structure;\n(c) temporary transfer or permitting the use or enjoyment of any intellectual property right;\n(d) development, design, programming, customisation, adaptation, upgradation, enhancement, implementation of information technology software;\n(e) agreeing to the obligation to refrain from an act, or to tolerate an act or a situation, or to do an act; and\n(f) transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration.",
"footnote": "",
"is_definition": false,
"sort_order": 182
},
{
"number": "6",
"title": "6. Composite supply.",
"chapter": null,
"content": "(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 whatsoever, of goods, being food or any other article for human consumption or any drink (other than alcoholic liquor for human consumption), where such supply or service is for cash, deferred payment or other valuable consideration.",
"footnote": "",
"is_definition": false,
"sort_order": 183
},
{
"number": "7",
"title": "7. Supply of Goods.",
"chapter": null,
"content": "Schedule III\n[ See section 7]\n[ See section 7]\nActivities or transactions which shall be treated neither as a supply of goods nor a supply of services\nActivities or transactions which shall be treated neither as a supply of goods nor a supply of services",
"footnote": "",
"is_definition": false,
"sort_order": 184
},
{
"number": "1",
"title": "1. Services by an employee to the employer in the course of or in relation to his employment.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 185
},
{
"number": "2",
"title": "2. Services by any court or Tribunal established under any law for the time being in force.",
"chapter": null,
"content": "3. (a) the functions performed by the Members of Parliament, Members of State Legislature, Members of Panchayats, Members of Municipalities and Members of other local authorities;\n(b) the duties performed by any person who holds any post in pursuance of the provisions of the Constitution in that capacity; or\n(c) the duties performed by any person as a Chairperson or a Member or a Director in a body established by the Central Government or a State Government or local authority and who is not deemed as an employee before the commencement of this clause.",
"footnote": "",
"is_definition": false,
"sort_order": 186
},
{
"number": "4",
"title": "4. Services of funeral, burial, crematorium or mortuary including transportation of the deceased.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 187
},
{
"number": "5",
"title": "5. Sale of land and, subject to clause (b) of paragraph 5 of Schedule II, sale of building.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 188
},
{
"number": "6",
"title": "6. Actionable claims, other than lottery, betting and gambling.",
"chapter": null,
"content": "Explanation.",
"footnote": "",
"is_definition": false,
"sort_order": 189
}
],
"metadata": {
"Act ID": "goa293",
"Act Number": "(Goa Act No. 4 of 2017)",
"Enactment Date": "",
"Act Year": "2017",
"Short Title": "The Goa Goods and Services Tax Act, 2017",
"Type": "STATE",
"Location": "Goa"
},
"updated_at": "2026-09-29 21:55:19"
}