Analysis CGST

CGST: THE CENTRAL GOODS & SERVICES TAX ACT, 2017
Old Model GST Law Nov 2016 CGST Bill, 2017
Sec Clause Provision Sec Clause Provision Impact Analysis

(Sub- (Sub-
Sec) sec)
CHAPTER I PRELIMINARY
1(1) This Act may be called the 1(1) Short title, extent and This Act may be called the The year has been
Central / State Goods and commencement Central Goods and Services Tax changed from 2016 to
Services Tax Act, 2016. Act, 2017. 2017.
1(2) Short title, extent and It extends to the whole of India 1(2) Short title, extent It extends to the whole of Act not applicable to
commencement and India except the State of Jammu & Kashmir.
commencement. Jammu and Kashmir
It is very unfortunate
we could not achieve
One Nation One
Tax.
Goods & Services to
be provided at Jammu
& Kashmir or to be
received from Jammu
& Kashmir will be too
costly.
1(3) It shall come into force on 1(3) Short title, extent and It shall come into force on No Change
such date as the Central or a commencement such date as the Central or
State Government may, a State Government may,
by notification in the Official by notification in the
Gazette, appoint in this Official Gazette, appoint in
behalf: this behalf:
PROVIDED that different dates PROVIDED that different
may be appointed for different dates may be appointed for
provisions of this different provisions of this
Institute of Cost Accountants of India


(Sub- (Sub-
Sec) sec)
Act and any reference in any Act and any reference in
such provision to the any such provision to the
commencement of this Act commencement of this Act
shall be construed as a shall be construed as a
reference to the coming into reference to the coming into
force of that provision. force of that provision.
2(1) actionable claim shall have 2(1) Definition actionable claim shall have the No Change
the meaning assigned to it in same meaning as assigned to it in
section 3 of the section 3 of the Transfer of
Transfer of Property Act, 1882 Property Act, 1882;
(4 of 1882);
2(2) Definition address of delivery means the 2(2) Definition address of delivery means The wording taxable
address of the recipient of goods the address of the recipient of person is replaced
and/or services indicated on the goods or services or both with registered
tax invoice issued by a taxable indicated on the tax invoice person. New
person for delivery of such goods issued by a registered person definition of registered
and/or services; for delivery of such goods or person added.
services or both;
2(3) address on record means 2(3) Definition address on record means the No Change
the address of the recipient as address of the recipient as
available in the available in the
records of the supplier; records of the supplier;
2(4) Definition adjudicating authority means 2(4) Definition Adjudicating Authority Appointed or
any authority competent to pass means any Authority, authorized authority
any order or decision under this appointed or authorised to can only be termed as
Act, but does not include the pass any order or decision adjudicating authority.
Board, the Revisional Authority, under this Act, but does not In other words, there
Authority for Advance Ruling, include the Central Board of are no general powers
Appellate Authority for Advance Excise and Customs, the to term as
Ruling, the First Appellate Revisional Authority, the Adjudicating


(Sub- (Sub-
Sec) sec)
Authority and the Appellate Authority for Advance Ruling, authority. In other
Tribunal the Appellate Authority for words it will help to
Advance Ruling, the Appellate avoid dual
Authority and the Appellate Jurisdictional control
Tribunal; now adjudicating
officer will be
appointed to issue the
order under the both
act i.e. CGST or SGST
or UGST Act.
2(5) Definition agent means a person, including a 2(5) Definition agent means a person, The agent supplying
factor, broker, commission agent, including a factor, broker, goods & services both
arhatia, del credere agent, an commission agent, arhatia, del is also included in the
auctioneer or any other mercantile credere agent, an auctioneer or definition of agent.
agent, by whatever name called, any other mercantile agent, by
who carries on the business of whatever name called, who Further the wordings,
supply or receipt of goods or carries on the business of whether disclosed or
services on behalf of another, supply or receipt of goods or not are removed from
whether disclosed or not; services or both on behalf of the definition.
another;
2(6) Definition aggregate turnover means the 2(6) Definition aggregate turnover means The exclusion list of
aggregate value of all taxable the aggregate value of all taxes has been made
supplies, exempt supplies, exports taxable supplies (excluding the more broad. Following
of goods and/or services and inter- value of inward supplies on taxes will be excluded
State supplies of a person having which tax is payable by a from turnover,
the same PAN, to be computed on person on reverse charge a) Central Tax
all India basis and excludes taxes, if basis), exempt supplies, b) State Tax
any, charged under the CGST Act, exports of goods or services or c) UT Tax


(Sub- (Sub-
Sec) sec)
SGST Act and the IGST Act, as the both and inter-State supplies of d) Integrated Tax
case may be; a person having the same and
Permanent Account Number, e) Cess
Explanation.- Aggregate turnover to be computed on all India
does not include the value of basis and excludes central tax,
inward supplies on which State tax, Union territory tax,
tax is payable by a person on integrated tax and cess
reverse charge basis under sub-
section (3) of Section 8
and the value of inward supplies
2(7) Definition "agriculture" with all its The definition of
grammatical variations and agriculture has been
cognate expressions, includes removed.
floriculture, horticulture,
sericulture, the raising of crops,
grass or garden produce and also
grazing, but does not include dairy
farming, poultry farming, stock
breeding, the mere cutting of wood
or grass, gathering of fruit, raising
of man-made forest or rearing of
seedlings or plants;
2(8) Definition agriculturist means a person 2(7) Definition agriculturist means an Previous law provided
who cultivates land personally, for individual or a Hindu Undivided for definition of to
the purpose of agriculture; Family who undertakes cultivate personally.
cultivation of land Definition of
agriculturist is aligned
(a) by own labour, or with functional
(b) by the labour of family, or practices


(Sub- (Sub-
Sec) sec)
(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;
2(8) Appellate Authority means New definition added
an Authority appointed or
authorised to hear appeals and
referred to in section 107
2(9) Appellate Tribunal means the 2(9) "Appellate Tribunal" means the The wording National
National Goods and Services Tax Goods and Services Tax is removed
Appellate Tribunal constituted Appellate Tribunal constituted
under section 100; under section 109
2(10) appointed day means the date 2(10) appointed day means the The provisions of the
on which section 1 of this Act date on which the provisions of Section will come into
comes into effect; this Act shall come into force force at different point
of time. Therefore it
may be necessary to
restore the previous
definition of Section 1
coming into effect
2(11) appropriate Government Deleted
means the Central
Government in case of
the IGST and the CGST, and
the State Government in case
of the SGST;

(Sub- (Sub-
Sec) sec)
2(12) assessment means 2(11) assessment means determination No Change
determination of tax liability of tax liability under this Act and
under this Act and includes
includes self-assessment, re- self-assessment, re-assessment,
assessment, provisional provisional assessment, summary
assessment, summary assessment and
assessment and best best judgment assessment;
judgement assessment;
2(13) "associated enterprise" shall 2(12) associated enterprises shall have No Change
have the meaning assigned to the same meaning as assigned to it
it in section in section 92A of the Income-tax
92A of the Income Tax Act, Act, 1961;
1961(43 of 1961);
2(14) audit means examination of 2(13) audit means the examination of No Change
records, returns and other records, returns and other
documents documents maintained or
maintained or furnished by the furnished by the registered person
taxable person under this Act under this Act or the rules made
or rules made thereunder or under any other law
thereunder or under any other for the time being in force to
verify the correctness
law for the time being in force
of turnover declared, taxes paid,
to verify, inter alia,
refund claimed and input tax
the correctness of turnover credit availed, and to
declared, taxes paid, refund assess his compliance with the
claimed and input tax provisions of this Act or the rules
credit availed, and to assess made thereunder
his compliance with the
provisions of this Act or
rules made thereunder;
2(15) authorized bank shall 2(14) authorised bank shall mean a No Change
mean a bank or a branch of a bank or a branch of a bank
bank authorised authorised by the Government to


(Sub- (Sub-
Sec) sec)
by the appropriate collect the tax or any other amount
Government to collect the tax payable under this Act;
or any other amount payable
to the appropriate government
under this Act;
2(15) authorised representative New Definition Added
means the representative as
referred to under section 116
2(16) Board means the Central 2(16) Board means the Central Board
Board of Excise and Customs of Excise and Customs constituted
constituted under the Central Boards of
under the Central Boards of Revenue Act, 1963;
Revenue Act, 1963 (54 of
1963);
2(17) business includes 2(17) business includes Any activity or
(a) any trade, commerce, transaction
manufacture, profession, vocation, (a) any trade, commerce, undertaken by the
adventure, wager manufacture, profession, Central Government,
or any other similar activity, vocation, adventure, wager a State Government or
whether or not it is for a pecuniary or any other similar activity, any local authority
benefit; whether or not it is for a was previously
(b) any activity or transaction in pecuniary benefit; treated as business by
connection with or incidental or (b) any activity or transaction way of deeming
ancillary to (a) in connection with or provision. It is now
above; incidental or ancillary to sub- specifically included in
(c) any activity or transaction in the clause (a); business definition
nature of (a) above, whether or not (c) any activity or transaction
there is in the nature of sub-clause
(a), whether or not there is


(Sub- (Sub-
Sec) sec)
volume, frequency, continuity or volume, frequency,
regularity of such transaction; continuity or regularity of
(d) supply or acquisition of goods such transaction;
including capital assets and (d) supply or acquisition of
services in goods including capital
connection with commencement goods and services in
or closure of business; connection with
(e) provision by a club, association, commencement or closure
society, or any such body (for a of business;
subscription (e) provision by a club,
or any other consideration) of the association, society, or any
facilities or benefits to its such body (for a subscription
members, as the or any other consideration)
case may be; of the facilities or benefits to
(f) admission, for a consideration, its members;
of persons to any premises; and (f) admission, for a
(g) services supplied by a person as consideration, of persons to
the holder of an office which has any premises;
been accepted by him in the course (g) services supplied by a
or furtherance of his trade, person as the holder of an
profession or vocation; office which has been
(h) services provided by a race club accepted by him in the
by way of totalisator or a licence to course or furtherance of his
book maker in such club; trade, profession or
vocation;
Explanation.- Any activity or (h) services provided by a
transaction undertaken by the race club by way of
Central Government, a State totalisator or a licence to


(Sub- (Sub-
Sec) sec)
Government or any local authority book maker in such club ;
in which they are engaged as public and
authorities shall (i) any activity or transaction
be deemed to be business undertaken by the Central
Government, a State
Government or any local
authority in which they are
engaged as public
authorities;
2(18) business vertical means a 2(18) business vertical means a No Change
distinguishable component of distinguishable component of an
an enterprise enterprise
that is engaged in supplying that is engaged in the supply of
an individual product or individual goods or services or a
service or a group of related group of related
products or services and that goods or services which is subject
to risks and returns that are
is subject to risks and returns
different from those of
that are different
the other business verticals.
from those of other business Explanation.For the purposes of
verticals; this clause, factors that should be
Explanation: Factors that considered
should be considered in in determining whether goods or
determining whether products services are related include
or (a) the nature of the goods or
services are related include: services;
(a) the nature of the products (b) the nature of the production
or services; processes;
(b) the nature of the (c) the type or class of customers
production processes; for the goods or services;
(d) the methods used to distribute
the goods or supply of services;
and

(Sub- (Sub-
Sec) sec)
(c) the type or class of (e) the nature of regulatory
customers for the products or environment (wherever
services; applicable), including
(d) the methods used to banking, insurance, or public
distribute the products or utilities;
provide the services; and
(e) if applicable, the nature of
the regulatory environment,
for example, banking,
insurance, or public utilities.
2(19) capital goods means 2(19) capital goods means goods, the No Change
goods, the value of which is value of which is capitalised in the
capitalised in the books of account of the person
books of accounts of the claiming the input tax credit and
person claiming the credit and which are used or intended to be
which are used or used in the course or furtherance
intended to be used in the of business;
course or furtherance of
business;
2(20) casual taxable person means a 2(20) casual taxable person means Earlier the words
person who occasionally a person, other than a non- taxable territory has
undertakes transactions involving resident taxable person, who been replaced with
supply of goods and/or services in occasionally undertakes state / UT.
the course or furtherance of transactions involving supply of This is to remove the
business whether as principal, goods or services or both in the difficulty arising by
agent or in any other capacity, in a course or furtherance of using the words
taxable territory where he has no business whether as principal, taxable territory.
fixed place of business agent or in any other capacity,
in a State or a Union territory
where he has no fixed place of
business;

(Sub- (Sub-
Sec) sec)
2(21) CGST means the tax levied under 2(21) central tax means the central Renamed as Central
the Central Goods and Services Tax goods and services tax levied Tax
Act, 2016; under section 9;
2(22) cess shall have the meaning New Definition added

as assigned to it in the Central
Goods and Services
(Compensation to States) Act
2(22) chartered accountant means a 2(23) chartered accountant means Specific section
chartered accountant within the a chartered accountant as incorporated
meaning of the Chartered defined in clause (b) of sub-
Accountants Act, 1949 (38 of section (1) of section 2 of the
1949); Chartered Accountants Act,
1949;
2(23) commissioner means the 2(24) Commissioner means the Commissioner of the
Commissioner of Central Goods Commissioner of central tax IGST is included in the
and Services Tax / Commissioner of and includes the Principal definition. Also, Chief
State Goods and Services Tax and Commissioner of Central Tax Commissioner of State
includes Principal Commissioner of appointed under section 3 and Goods and Services Tax
Central Goods and Services Tax / the Commissioner of was previously
Principal Commissioner of integrated tax under the included but is now
State Goods and Services Tax / Integrated Goods and Services excluded from
Chief Commissioner of State Goods Tax Act definition
and Services Tax appointed under


(Sub- (Sub-
Sec) sec)
section 4 of the Central / State
Goods and Services Tax Act, 2016
2(25) Commissioner of the Board Newly added
means the Commissioner
referred to in section 168
2(24) common portal means the 2(26) common portal means the As per Section 146, the
common GST electronic portal common goods and services Government may, on
approved by the Central tax electronic portal referred to the recommendations
Government and State in section 146; of the Council, notify
Governments, on the the Common Goods
recommendation of the Council, and Services Tax
for the specified purposes, as may Electronic Portal for
be notified under this Act facilitating registration,
payment of tax,
furnishing of returns,
computation and
settlement of
integrated tax,
electronic way bill and
for carrying out such
other functions and for
such purposes as may
be prescribed
2(25) common working days in 2(27) common working days in No Change

respect of a State shall mean respect of a State or Union
such days in territory shall


(Sub- (Sub-
Sec) sec)
succession which are not mean such days in succession
declared as a gazetted holiday which are not declared as gazetted
by the Central holidays by the
Government or the concerned Central Government or the
State Government; concerned State or Union territory
Government;
2(26) "company secretary" means a 2(28) "company secretary" means a Specific section
company secretary within the company secretary as defined incorporated
meaning of the Company in clause (c) of sub-section (1)
Secretaries Act, 1980 (56 of 1980) of section 2 of the Company
Secretaries Act, 1980;
2(29) competent authority means New Definition added

such authority as may be
notified by the Government
2(27) composite supply means a 2(30) composite supply means a No Change

supply made by a taxable supply made by a taxable person
person to a recipient to a recipient consisting of two or
comprising two or more more taxable supplies of goods or
supplies of goods or services, services or both, or any
or any combination thereof, combination thereof, which are
which are naturally bundled naturally bundled and supplied in
conjunction with each other in the
and supplied in conjunction
ordinary course of business, one
with each other in the ordinary
of which is a principal supply;
course of business, one of Illustration: Where goods are
which is a principal supply; packed and transported with
insurance, the supply of goods,
packing materials, transport and
insurance is a composite supply


(Sub- (Sub-
Sec) sec)
and supply of goods is a principal
supply.
2(28) consideration in relation to 2(31) consideration in relation to the No Change

the supply of goods or supply of goods or services or
services includes both
(a) any payment made or to includes
be made, whether in money or (a) any payment made or to be
otherwise, in respect of, made, whether in money or
in response to, or for the otherwise, in
respect of, in response to, or for
inducement of, the supply of
the inducement of, the supply of
goods or services, whether
goods or
by the recipient or by any services or both, whether by the
other person but shall not recipient or by any other person
include any subsidy given by but shall
the Central Government or a not include any subsidy given by
State Government; the Central Government or a State
(b) the monetary value of any Government;
act or forbearance, whether or (b) the monetary value of any act
not voluntary, in or forbearance, in respect of, in
respect of, in response to, or response to, or for the inducement
for the inducement of, the of, the supply of goods or services
supply of goods or or
services, whether by the both, whether by the recipient or
recipient or by any other by any other person but shall not
person but shall not include include
any subsidy given by the any subsidy given by the Central
Government or a State
Central Government or a State
Government:
Government:
Provided that a deposit given in
PROVIDED that a deposit, respect of the supply of goods or
whether refundable or not,
given in respect of the supply
of

(Sub- (Sub-
Sec) sec)
goods or services shall not be services or both shall not be
considered as payment made considered as payment made for
for the supply unless the such supply
supplier applies the deposit as unless the supplier applies such
consideration for the supply; deposit as consideration for the
said supply;
2(29) continuous journey means Deleted
a journey for which a single or
more than
one ticket or invoice is issued
at the same time, either by a
single supplier of
service or through an agent
acting on behalf of more than
one supplier of service,
and which involves no
stopover between any of the
legs of the journey for which
one or more separate tickets
or invoices are issued;
Explanation.- For the purposes
of this clause, stopover
means a place where a
passenger can disembark
either to transfer to another
conveyance or break his
journey
for a certain period in order to
resume it at a later point of
time.
2(30) continuous supply of 2(32) continuous supply of goods
goods means a supply of means a supply of goods which is
goods which is

(Sub- (Sub-
Sec) sec)
provided, or agreed to be provided, or agreed to be
provided, continuously or on provided, continuously or on
recurrent basis, under a recurrent basis, under a
contract, whether or not by contract, whether or not by means
means of a wire, cable, of a wire, cable, pipeline or other
pipeline or other conduit, and conduit, and
for which the supplier invoices for which the supplier invoices the
recipient on a regular or periodic
the recipient on a regular or
basis and
periodic basis;
includes supply of such goods as
the Government may, subject to
such conditions,
as it may, by notification, specify;
2(31) continuous supply of 2(33) continuous supply of services
services means a supply of means a supply of services which
services which is is
provided, or agreed to be provided, or agreed to be
provided, continuously or on provided, continuously or on
recurrent basis, under a recurrent basis, under a contract,
contract, for a period for a period exceeding three
months with periodic payment
exceeding three months with
obligations and includes
periodic payment obligations
supply of such services as the
and includes supply of such Government may, subject to such
service as the Central or a conditions, as it may,
State Government may, by notification, specify;
whether or not subject to any
condition, by notification,
specify;
2(32) conveyance includes a 2(34) conveyance includes a vessel, an
vessel, an aircraft and a aircraft and a vehicle;
vehicle;


(Sub- (Sub-
Sec) sec)
2(33) cost accountant means a cost 2(35) cost accountant means a cost Specific Section
accountant within the meaning of accountant as defined in clause included
the Cost and Works Accountants (c) of sub-section (1) of section
Act, 1959 (23 of 1959); 2 of the Cost and Works
Accountants Act, 1959
2(34) Council means the Goods 2(36) Council means the Goods and
and Services Tax Council Services Tax Council established
established under under
Article 279A of the article 279A of the Constitution;
Constitution;
2(35) credit note means a 2(37) credit note means a document
document issued by a taxable issued by a registered person
person as referred under
to in sub-section (1) of section sub-section (1) of section 34;
31;
2(36) debit note means a 2(38) debit note means a document
document issued by a taxable issued by a registered person
person as referred under sub-section (3) of section
to in sub-section (3) of section 34;
31;
2(37) deemed exports, as notified by 2(39) deemed exports means such As per Section 147, the
the Central Government / State supplies of goods as may be Government may, on
Government on the notified under section 147 the recommendations
recommendation of the Council, of the Council, notify
refer to those transactions in which certain supplies of
the goods supplied do not leave goods as deemed
India, and payment for such exports, where goods
supplies is received either in Indian supplied do not leave
India, and payment for


(Sub- (Sub-
Sec) sec)
Rupees or in convertible foreign such supplies is
exchange; received either in
Indian rupees or in
convertible foreign
exchange, if such goods
are manufactured in
India.
2(40) designated authority means New Definition added

such authority as may be
notified by the Board
2(38) document includes written 2(41) document includes written or No Change

or printed record of any sort printed record of any sort and
and electronic electronic
record as defined in the record as defined in clause (t) of
Information Technology Act, section 2 of the Information
2000 (21 of 2000); Technology Act, 2000;
2(42) drawback in relation to any New Definition added
goods manufactured in India
and exported, means the
rebate of duty or tax
chargeable on any imported
inputs or on any domestic
inputs or input services used in
the manufacture of such goods
2(39) earlier law means any of Deleted

the following laws, that is to
say


(Sub- (Sub-
Sec) sec)
2(40) electronic cash ledger 2(43) electronic cash ledger means the No Change
means the electronic cash electronic cash ledger referred to
ledger referred to in in subsection
sub-section (1) of section 44; (1) of section 49;
2(41) electronic commerce 2(44) electronic commerce means the No Change
means supply of goods and/or supply of goods or services or
services including both,
digital products over digital or including digital products over
electronic network; digital or electronic network;
2(42) electronic commerce 2(45) electronic commerce operator No Change
operator means any person means any person who owns,
who owns, operates operates or
or manages digital or electronic manages digital or electronic
facility or platform for facility or platform for electronic
electronic commerce; commerce;
2(43) electronic credit ledger 2(46) electronic credit ledger means No Change
means the electronic credit the electronic credit ledger
ledger referred to referred to in
in sub-section (2) of section sub-section (2) of section 49;
44;
2(39) earlier law means any of the 2(48) existing law means any law, This definition is
following laws, that is to say, notification, order, rule or replaced with
regulation relating to levy and definition of earlier
collection of tax on goods or law
services or both passed or
made before the
commencement of this Act by
any legislature or Authority or
person having Authority to
make such law, notification,
order, rule or regulation


(Sub- (Sub-
Sec) sec)
2(44) exempt supply means supply of 2(47) exempt supply means supply This is in line with
any goods and/or services which of any goods or services or both existing definition of
are which attract nil rate of tax or exempted inputs of
not taxable under this Act and which may be exempt from tax Cenvat Credit Rules,
includes such supply of goods under section 11 of this Act or 2004 and includes non-
and/or services under section 6 of the taxable supplies also.
which attract nil rate of tax or Integrated Goods and Services
which may be exempt from tax Tax Act, and includes non-
under section 11 taxable supply;
2(49) family means, - New definition added.

(i) the spouse and children of The reference of word
the person, and family is used in
(ii) the parents, grand-parents, various sections like
brothers and sisters of the related party,
persons if they are wholly or discontinuance of
mainly dependent on the said business, agriculturist
person etc.
2(45) First Appellate Authority Deleted

means an authority referred to
in section
98;
2(46) first stage dealer means a Deleted
dealer, who purchases the
goods directly
from,-


(Sub- (Sub-
Sec) sec)
(i) the manufacturer under the
cover of an invoice issued in
terms of the
provisions of Central Excise
Rules, 2002 or from the depot
of the said
manufacturer, or from
premises of the consignment
agent of the said
manufacturer or from where
the goods are sold by or on
behalf of the said
manufacturer, under cover of
an invoice; or
(ii) an importer or from the
depot of an importer or from
the premises of the
consignment agent of the
importer, under cover of an
invoice;
2(47) fixed establishment 2(50) fixed establishment means a
means a place, other than the place (other than the registered
place of business, place of
which is characterised by a business) which is characterised
sufficient degree of by a sufficient degree of
permanence and suitable permanence and suitable
structure in terms of human structure in terms of human and
technical resources to supply
and technical resources to
services, or to receive
supply services, or to
and use services for its own needs;
receive and use services for its
own needs;


(Sub- (Sub-
Sec) sec)
2(48) fund means the Consumer 2(51) Fund means the Consumer
Welfare Fund established under Welfare Fund established under
section 51; section 57;
2(49) goods means every kind of 2(52) goods means every kind of
movable property other than movable property other than
money and money and securities but includes
securities but includes actionable claim, growing crops,
actionable claim, growing grass and things attached to
crops, grass and things or forming part of the land which
attached are agreed to be severed before
supply or under a contract of
to or forming part of the land
supply;
which are agreed to be
severed before supply or
under a contract of supply;
2(50) government means Central 2(53) Government means the The definitions of State
Government and its departments, Central Government; / Union will be covered
a State Government and its under respective Laws.
departments and a Union territory Entity, created by a
and its departments, but shall not statute or otherwise,
include any entity, whether the accounts of which
created by a statute or otherwise, are not required to be
the accounts of which are not kept in accordance
required to be kept in accordance with Article 150 of the
with Article 150 of the Constitution Constitution or the
or the rules made thereunder; rules made thereunder
were previously not
included in the
definition of the
Government.


(Sub- (Sub-
Sec) sec)
2(54) Goods and Services Tax New Definition Added
(Compensation to the States)
Act means the Goods and
Services Tax (Compensation to
the States) Act, 2017
2(55) Goods and services tax New Definition Added

practitioner" means any person
who has been approved under
section 48 to act as such
practitioner
2(56) "India" means the territory of New Definition Added

India as referred to in article 1
of the Constitution, its
territorial waters, seabed and
sub-soil underlying such
waters, continental shelf,
exclusive economic zone or any
other maritime zone as
referred to in the Territorial
Waters, Continental Shelf,
Exclusive Economic Zone and
other Maritime Zones Act,
1976, and the air space above
its territory and territorial
waters;


(Sub- (Sub-
Sec) sec)
2(57) Integrated Goods and Services Replaced with
Tax Act means the Integrated definition of IGST in
Goods and Services Tax Act, MGST Law.
2017
2(51) IGST means the tax levied under 2(58) integrated tax means the IGST is re-termed as
the Integrated Goods and Services integrated goods and services integrated tax in IGST
Tax Act, 2016; tax levied under the Integrated Act
Goods and Services Tax Act
2(52) input means any goods 2(59) input means any goods other
other than capital goods used than capital goods used or
or intended to be intended to be
used by a supplier in the course used by a supplier in the course or
or furtherance of business; furtherance of business;
2(53) input service means any 2(60) input service means any service
service used or intended to be used or intended to be used by a
used by a supplier
supplier in the course or in the course or furtherance of
furtherance of business; business;
2(54) "Input Service Distributor" means 2(61) Input Service Distributor Reworded to include all
an office of the supplier of goods means an office of the supplier taxes viz central tax,
and / or services which receives tax of goods or services or both State tax, integrated
invoices issued under section 28 which receives tax invoices tax or Union territory
towards receipt of input services issued under section 31 tax
and issues a prescribed document towards the receipt of input
for the purposes of distributing the services and issues a prescribed
credit of CGST (SGST in State Acts) document for the purposes of
and / or IGST paid on the said distributing the credit of
services to a supplier of taxable central tax, State tax,


(Sub- (Sub-
Sec) sec)
goods and / or services having integrated tax or Union
same PAN as that of the office territory tax paid on the said
referred to above; services to a supplier of taxable
goods or services or both
having same Permanent
Account Number as that of the
said office
2(55) "input tax" in relation to a taxable 2(62) input tax in relation to a Reworded to include all
person, means the IGST, including registered person, means the taxes viz central tax,
that on import of goods, CGST and central tax, State tax, State tax, integrated
SGST charged on any supply of integrated tax or Union tax or Union territory
goods or services to him and territory tax charged on any tax
includes the tax payable under sub- supply of goods or services or
section (3) of section 8, but does both and includes
not include the tax paid under
section 9; (a) the integrated tax charged
on import of goods;
(b) the tax payable under the
provisions of sub-sections (3)
and (4) of section 9 ;
(c) the tax payable under the
provisions of sub-section (3)
and (4) of section 5 of the
Integrated Goods and Services
Tax Act;
(d) the tax payable under the
and (4) of section 9 of the


(Sub- (Sub-
Sec) sec)
respective State Goods and
Services Tax Act; or
(e) the tax payable under the
and (4) of section __ of the
respective Union Territory
Goods and Services Tax Act;
but does not include the tax
paid under the composition
levy;
2(56) input tax credit means 2(63) input tax credit means the credit No Change
credit of input tax as defined of input tax;
in sub-section
(55);
2(57) intra-State supply of goods 2(64) intra-State supply of goods Section and Act
means the supply of goods in the shall have the meaning updated
course of intra-State trade or assigned to it in section 8 of the
commerce in terms of sub-section Integrated Goods and Services
(1) of section 4 of IGST Act, 2016; Tax Act, 2017
2(58) intra-State supply of services 2(65) intra-State supply of services Section and Act
means the supply of services in the shall have the meaning updated
course of intra-State trade or assigned to it in section 8 of the
commerce in terms of sub-section Integrated Goods and Services
(2) of section 4 of IGST Act, 2016; Tax Act. 2017
2(59) invoice shall have the meaning as 2(66) invoice or tax invoice No Change other than
assigned to it under section 28 means the tax invoice referred reference.
to in section 31


(Sub- (Sub-
Sec) sec)
2(60) inward supply in relation to 2(67) inward supply in relation to a No Change

a person, shall mean receipt of person, shall mean receipt of
goods goods or
and/or services whether by services or both whether by
purchase, acquisition or any purchase, acquisition or any other
other means and means with or without
whether or not for any consideration;
consideration;
2(61) job work means 2(68) job work means any treatment No Change
undertaking any treatment or or process undertaken by a person
process by a person on on
goods belonging to another goods belonging to another
registered taxable person and registered person and the
the expression job expression job worker shall
worker shall be construed be construed accordingly;
accordingly;
2(62) local authority means 2(69) (69) local authority means No Change
(a) a Panchayat as defined in clause (a) a Panchayat as defined in
(d) of article 243 of the Constitution; clause (d) of article 243 of the
(b) a Municipality as defined in Constitution;
clause (e) of article 243P of (b) a Municipality as defined in
the Constitution; clause (e) of article 243P of
(c) a Municipal Committee, a Zilla the Constitution;
Parishad, a District Board, and any (c) a Municipal Committee, a Zilla
other Parishad, a District Board, and any
authority legally entitled to, or other
entrusted by the Central Government authority legally entitled to, or
or any State entrusted by the Central
Government or any State


(Sub- (Sub-
Sec) sec)
Government with the control or Government with the control or
management of a municipal or local management of a municipal or
fund; local fund;
(d) a Cantonment Board as defined in (d) a Cantonment Board as
section 3 of the Cantonments defined in section 3 of the
Act 2006; Cantonments
(e) a Regional Council or a District Act 2006;
Council constituted under the Sixth (e) a Regional Council or a
Schedule to the Constitution; District Council constituted under
(f) a Development Board constituted the Sixth
under article 371 of the Constitution; Schedule to the Constitution;
or (f) a Development Board
(g) a Regional Council constituted constituted under article 371 of the
under article 371A of the Constitution; Constitution;
or
(g) a Regional Council constituted
under article 371A of the
Constitution;
2(70) location of the recipient of
services means,
(a) where a supply is received at a
place of business for which the
registration has been obtained, the
location of such place of business;
(b) where a supply is received at a
place other than the place of
business
for which registration has been
obtained (a fixed establishment
elsewhere), the
location of such fixed
establishment;


(Sub- (Sub-
Sec) sec)
(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
(d) in absence of such places, the
location of the usual place of
residence
of the recipient;
2(71) location of the supplier of
services means,
(a) where a supply is made from a
place of business for which the
registration has been obtained, the
location of such place of business;
(b) where a supply is made from a
place other than the place of
business
for which registration has been
obtained (a fixed establishment
elsewhere), the
location of such fixed
establishment;
(c) where a supply is made from
more than one establishment,
whether the
place of business or fixed
establishment, the location of the
establishment most
directly concerned with the
provisions of the supply; and


(Sub- (Sub-
Sec) sec)
(d) in absence of such places, the
location of the usual place of
residence
of the supplier;
2(63) manufacturer shall have the 2(72) manufacture means The Definition of
meaning assigned to it by the processing of raw material or manufacturer under
Central Excise Act, 1944 (1 of inputs in any manner that Central Excise was
1944); results in emergence of a new having certain deeming
product having a distinct name, provisions also. The
character and use and the term reference to
manufacturer shall be manufacture to the
construed accordingly Central Excise Act,
1944 would have
created litigation.
2(64) market value shall mean 2(73) market value shall mean the full No Change
the full amount which a amount which a recipient of a
recipient of a supply supply is
is required to pay in order to required to pay in order to obtain
obtain the goods and/or the goods or services or both of
services of like kind and like kind and quality
quality at or about the same at or about the same time and at
the same commercial level where
time and at the same
the recipient and the
commercial level where the
supplier are not related;
recipient and the supplier are
not related;
2(66) mixed supply means two or 2(74) mixed supply means two or No Change
more individual supplies of more individual supplies of goods
goods or or services,
services, or any combination or any combination thereof, made
thereof, made in conjunction in conjunction with each other by
with each other by a a taxable person


(Sub- (Sub-
Sec) sec)
taxable person for a single for a single price where such
price where such supply does supply does not constitute a
not constitute a composite supply;
composite supply;
2(65) money means Indian legal 2(75) money means the Indian legal No Change
tender or any foreign tender or any foreign currency,
currency, cheque, cheque,
promissory note, bill of promissory note, bill of exchange,
exchange, letter of credit, letter of credit, draft, pay order,
draft, pay order, traveller traveller cheque,
cheque, money order, postal money order, postal or electronic
remittance or any other instrument
or electronic remittance or any
recognised by the
other instrument
Reserve Bank of India when used
recognized by the Reserve as a consideration to settle an
Bank of India when used as obligation or exchange
consideration to settle an with Indian legal tender of another
obligation or exchange with denomination but shall not include
Indian legal tender of another any currency
denomination but shall that is held for its numismatic
not include any currency that is value;
held for its numismatic value;
2(67) "motor vehicle" has the 2(76) motor vehicle shall have the No Change
meaning assigned to it in same meaning as assigned to it in
clause (28) of section clause (28)
2 of the Motor Vehicles Act, of section 2 of the Motor Vehicles
1988 (59 of 1988); Act, 1988;
2(68) non-resident taxable person means 2(77) non-resident taxable person No Change
any person who occasionally means any person who
undertakes transactions involving occasionally undertakes
supply of goods or services or both, transactions involving supply of
whether as principal or agent or in any goods or services or both, whether
other capacity, but who has no fixed as principal or agent or in any
place of business or

(Sub- (Sub-
Sec) sec)
residence in India; other capacity, but who has no
fixed place of business or
residence in India;
2(69) non-taxable territory Deleted
means the territory which is
outside the taxable
territory;
2(70) notification means Deleted
notification published in the
Official Gazette and the
expressions notify and
notified shall be construed
accordingly;
2(78) non-taxable supply means a New Definition added
supply of goods or services or
both which is not leviable to tax
under this Act or under the
Tax Act or under the Union
Territory Goods And Services
Tax Act
2(81) (81) other territory includes New Definition added

territories other than those
comprising in a State and those
referred to in sub-clauses (a) to
(e) of clause (114)
2(71) output tax in relation to a 2(82) output tax in relation to a CGST replaced with tax
taxable person, means the taxable person, means the tax
CGST/SGST chargeable under this chargeable under this Act on


(Sub- (Sub-
Sec) sec)
Act on taxable supply of goods taxable supply of goods or
and/or services made by him or by services or both made by him
his agent and excludes tax payable or by his agent and excludes tax
by him on reverse charge basis payable by him on reverse
charge basis
2(72) outward supply in relation to a 2(83) outward supply in relation to a No Change

taxable person, means supply of goods taxable person, means supply of
or goods or
services or both, whether by sale, services or both, whether by sale,
transfer, barter, exchange, licence, transfer, barter, exchange, licence,
rental, lease or rental, lease or
disposal or any other mode, made or disposal or any other mode, made
agreed to be made by such person in or agreed to be made by such
the course person in the course
or furtherance of business; or furtherance of business;
2(73) person includes 2(84) person includes Since the definition of
(a) an individual; (a) an individual; government is
(b) a Hindu undivided family; (b) a Hindu undivided family; amended to include
(c) a company; (c) a company; Central Government,
(d) a firm; (d) a firm; this definition is
(e) a Limited Liability Partnership; (e) a Limited Liability specifically amended to
(f) an association of persons or a Partnership; include Central
body of individuals, whether (f) an association of persons or Government or a State
incorporated or not, in a body of individuals, whether Government
India or outside India; incorporated or not, in
(g) any corporation established by India or outside India;
or under any Central, State or (g) any corporation established
Provincial Act or a by or under any Central, State
or Provincial Act or a


(Sub- (Sub-
Sec) sec)
Government company as defined Government company as
in section 2(45) of the Companies defined in section 2(45) of the
Act, 2013 (18 Companies Act, 2013 (18
of 2013); of 2013);
(h) any body corporate (h) any body corporate
incorporated by or under the laws incorporated by or under the
of a country outside India; laws of a country outside India;
(i) a co-operative society registered (i) a co-operative society
under any law relating to registered under any law
cooperative societies; relating to cooperative
(j) a local authority; societies;
(k) government; (j) a local authority;
(l) society as defined under the (k) Central Government or a
Societies Registration Act, 1860 (21 State Government;
of 1860); (l) society as defined under the
(m) trust; and Societies Registration Act, 1860
(n) every artificial juridical person, (21 of 1860);
not falling within any of the (m) trust; and
preceding sub-clauses; (n) every artificial juridical
person, not falling within any of
the preceding sub-clauses;
2(74) place of business includes 2(85) place of business includes No Change
(a) a place from where the business is (a) a place from where the
ordinarily carried on, and includes a business is ordinarily carried on,
warehouse, a godown or any other and includes a
place where a taxable person stores his warehouse, a godown or any other
goods, supplies or receives goods or place where a taxable person
services or both; or stores his
(b) a place where a taxable person goods, supplies or receives goods
maintains his books of account; or or services or both; or


(Sub- (Sub-
Sec) sec)
(c) a place where a taxable person is (b) a place where a taxable person
engaged in business through an maintains his books of account; or
agent, by whatever name called; (c) a place where a taxable person
is engaged in business through an
agent, by whatever name called;
2 (86) Definition place of supply means the Reference of place of
place of supply as referred to in supply has been added
Chapter V of the Integrated in TDS section has been
Goods and Services Tax Act; added.
2(75) prescribed means prescribed by 2(87) prescribed means prescribed Recommendations of
the rules, regulations or by any by rules made under this Act, Council is added
notification issued under this Act on the recommendations of the
Council;
2(76) principal means a person 2(88) principal means a person on No Change

on whose behalf an agent whose behalf an agent carries on
carries on the the business of supply or receipt
business of supply or receipt of of goods or services or both;
goods and/or services;
2(77) principal place of 2(89) principal place of business No Change
business means the place of means the place of business
business specified as specified as the principal place of
the principal place of business business in the certificate of
in the certificate of registration registration;
;
2(78) principal supply means the 2(90) principal supply means the The principal supply
supply of goods or services which supply of goods or services definition is restricted.
constitutes the predominant which constitutes the The other conditions
element of a composite supply and predominant element of a w.r.t. not constituting
to which any other supply forming composite supply and to which an aim, etc are
part of that composite supply is any other supply forming part removed.

(Sub- (Sub-
Sec) sec)
ancillary and does not constitute, of that composite supply is
for the recipient an aim in itself, but ancillary;
a means for better enjoyment of
the principal supply;
2(79) proper officer in relation to any 2(91) proper officer in relation to Commissioner is
function to be performed under any function to be performed defined in the Act and
this Act, means the officer of goods under this Act, means the accordingly the
and services tax who is assigned officer of the central tax who is meaning of
that function by the Commissioner assigned that function by the Commissioner to be
of CGST / SGST Commissioner derived for this
purpose
2(80) quarter shall mean a period 2(92) quarter shall mean a period No Change
comprising three consecutive comprising three consecutive
calendar calendar months, ending on the
months, ending on the last last day of March, June,
day of March, June, September and December of a
September and December of a calendar year;
calendar year;
2(81) recipient of supply of goods 2(93) recipient of supply of goods or No Change
and/or services means- services or both, means
(a) where a consideration is (a) where a consideration is
payable for the supply of payable for the supply of goods or
goods and/or services, the services or both, the person who is
person who is liable to pay liable to pay that consideration;
that consideration, (b) where no consideration is
payable for the supply of goods,
(b) where no consideration is
the person to whom the goods are
payable for the supply of
delivered or made available, or to
goods, the person to whom whom possession or use of the
the goods are delivered or goods is given or made available;
made available, or to whom and
possession or use of the


(Sub- (Sub-
Sec) sec)
goods is given or made (c) where no consideration is
available, and payable for the supply of a
(c) where no consideration is service, the
payable for the supply of a person to whom the service is
service, the person to rendered,
whom the service is rendered, and any reference to a person to
and any reference to a person whom a supply is made shall be
construed as
to whom a supply is made
a reference to the recipient of the
shall be construed as a
supply and shall include an agent
reference to the recipient of acting as
the supply; such on behalf of the recipient in
Explanation.- The expression relation to the goods or services or
recipient shall also include both
an agent acting as such on supplied;
behalf of the recipient in
relation to the goods and/or
services supplied.
2(94) registered person means a New Definition added
person who is registered under to exclude person
section 22 but does not include having UIN from the
a person having a Unique compliances under the
Identity Number act.
2(83) regulations means the 2(95) regulations means the CBEC is empowered to
regulations made by the regulations made by the Board make the regulations
Commissioner under any provision under this Act on the
of the Act on the recommendation recommendations of the
of the Council Council;


(Sub- (Sub-
Sec) sec)
2(85) removal, in relation to 2(96) removal in relation to goods, No Change
goods, means - means
(a) despatch of the goods for (a) despatch of the goods for
delivery by the supplier delivery by the supplier thereof or
thereof or by any other person by any
acting on behalf of such other person acting on behalf of
supplier, or such supplier; or
(b) collection of the goods by the
(b) collection of the goods by
recipient thereof or by any other
the recipient thereof or by any
person
other person acting on acting on behalf of such recipient;
behalf of such recipient;
2(86) return means any return 2(97) return means any return No Change
prescribed or otherwise prescribed or otherwise required
required to be to be furnished
furnished by or under this Act by or under this Act or the rules
or rules made thereunder; made thereunder;
2(87) reverse charge means the 2(98) reverse charge means the IGST Act will also notify
liability to pay tax by the recipient liability to pay tax by the categories covered
of supply of goods or services recipient of supply of goods or under reverse charge
instead of the supplier of such services or both instead of the and accordingly
goods or services in respect of such supplier of such goods or definition is amended
categories of supplies as notified services or both in respect of to include the same
under sub-section (3) of section 8 such categories of supplies as
may be notified under sub-
section (3) of section 9 of this
Act or specified in sub-section
(4) of that section or under sub-
section (3) or sub-section (4) of
section 5 of the Integrated


(Sub- (Sub-
Sec) sec)
2(99) Revisional Authority means New Definition added
an authority appointed or
authorised under this Act for
revision of decision or orders
referred under section 108
2(89) schedule means a schedule 2(100) Schedule means a Schedule No Change

appended to this Act; appended to this Act;
2(90) securities shall have 2(101) securities shall have the same No Change
meaning assigned to it in sub- meaning as assigned to it in clause
section (h) of (h) of section 2 of the Securities
section 2 of the Securities Contracts (Regulation) Act, 1956 ;
Contracts (Regulation) Act,
1956 (42 of 1956);
2(91) second stage dealer Deleted
means a dealer who purchases
the goods from a
first stage dealer as defined in
sub-section (46);
2(92) services means anything other 2(102) services means anything Definition is made clear
than goods; other than goods, money and to avoid the conflicting
Explanation 1.- Services include securities but includes activities issues arising out of
transactions in money but does not relating to the use of money or previous explanations
include money and securities; its conversion by cash or by any w.r.t. transactions in
Explanation 2.- Services does not other mode, from one form, money
include transaction In money currency or denomination, to
other than an activity relating to another form, currency or
the use of money or its conversion denomination for which a
by cash or by any other mode, from separate consideration is
one form, currency or charged

(Sub- (Sub-
Sec) sec)
denomination, to another form,
currency or denomination for
which a separate consideration is
charged.
2(103) State includes a Union New Definition Added
territory with Legislature;
2(93) SGST means the tax levied under 2(104) State tax means the tax Tax renamed as State
the State Goods and Services Tax levied under any State Goods tax
Act, 2016; and Services Tax Act;
2(94) supplier in relation to any 2(105) supplier in relation to any goods No Change
goods and/or services shall or services or both, shall mean the
mean the person person supplying the said goods or
supplying the said goods services or both and shall include
and/or services and shall an agent
include an agent acting as acting as such on behalf of such
such on behalf of such supplier supplier in relation to the goods or
services or both
in relation to the goods and/or
supplied;
services supplied;
2(95) supply shall have the Deleted
meaning as assigned to it in
section 3;
2(96) tax means goods and Deleted
services tax levied on the
supply of goods and/or
services under this Act and
includes any amount payable
under section 9 or subsection
(10) of section 18;


(Sub- (Sub-
Sec) sec)
2(97) tax period means the 2(106) tax period means the period for No Change
period for which the return is which the return is required to be
required to be furnished;
filed;
2(99) taxable supply means a 2(108) taxable supply means a supply No Change
supply of goods and/or of goods or services or both which
services which is is leviable to tax under this Act;
chargeable to tax under this
Act;
2(101) taxable territory means 2(109) taxable territory means the No Change
the territory to which the territory to which the provisions of
provisions of this this Act
Act apply; apply;
2(102) Tax Return Preparer" Deleted
means any person who has
been approved to
act as a Tax Return Preparer
under the scheme framed
under section 43;
2(103) telecommunication 2(110) telecommunication service No Change
service means service of any means service of any description
description (including electronic mail, voice
(including electronic mail, mail, data services, audio text
voice mail, data services, services, video text services,
audio text services, video radio paging and cellular mobile
text services, radio paging and telephone services) which is made
available to users by means of any
cellular mobile telephone
transmission or reception of signs,
services) which is made
signals, writing, images and
available to users by means of sounds or intelligence of any
any transmission or reception nature, by wire, radio, visual or
of signs, signals, other electromagnetic means;


(Sub- (Sub-
Sec) sec)
writing, images and sounds or
intelligence of any nature, by
wire, radio, visual or
other electro-magnetic means;
2(111) State Goods and Services Tax New Definition Added
Act means the respective
State Goods and Services Tax
Act 2017;
2(98) taxable person shall have the 2(107) taxable person means a No Change
meaning as assigned to it in section person who is registered or
10 liable to be registered under
section 22;
2(107) turnover in a State means the 2(112) turnover in a State means the Taxes excluded are
aggregate value of all taxable aggregate value of all taxable specifically mentioned
supplies, supplies (excluding the value of to include the union
exempt supplies, exports of goods inward supplies on which tax is territory tax and
and / or services made within a payable by a person on reverse integrated tax (IGST as
State by a taxable person and inter- charge basis) and exempt per previous Model
state supplies of goods and / or supplies made within a State by GST Law)
services made from the a taxable person, exports of
State by the said taxable person goods or services or both and
excluding taxes, if any charged inter-State supplies of goods or
under the CGST Act, SGST Act and services or both made from the
the IGST Act, as the case may be; State by the said taxable person
Explanation.- Aggregate turnover excluding central tax, State tax,
does not include the value of Union territory tax, integrated
inward supplies on which tax is tax and cess


(Sub- (Sub-
Sec) sec)
payable by a person on reverse
charge basis under sub-section (3)
of Section 8 and the value of
inward supplies.
2(108) usual place of residence 2(113) usual place of residence means- No Change
means (a) in case of an individual, the
(a) in case of an individual, place where he ordinarily resides;
the place where he ordinarily (b) in other cases, the place where
resides; the person is incorporated or
(b) in other cases, the place otherwise legally constituted;
where the person, as defined
in sub-section (73), is
incorporated or otherwise
legally constituted;
2(114) Union territory means New Definition added
(a) The Andaman and Nicobar
Islands;
(b) Lakshwadeep;
(c) Dadra and Nagar Haveli;
(d) Daman and Diu;
(e) Chandigarh; and
(f) Other territory
2(115) Union territory tax means the New Definition added

Union territory goods and
services tax levied under the
Union Territory Goods and
Services Tax Act
2(116) Union territory Goods and New Definition added
Services Tax Act means the


(Sub- (Sub-
Sec) sec)
Services Tax Act, 2017;
2(118) voucher means an New Definition added

instrument in the form of a
document containing an
undertaking or an obligation to
supply, in exchange of such
instrument, goods or services
or both of specified description
or of any description in
accordance with the condition
of such exchange;
2(109) valid return means a return 2(117) valid return means a return No Change
furnished under sub-section furnished under sub-section (1) of
(1) of section section 39
34 on which self-assessed tax on which self-assessed tax has
has been paid in full; been paid in full;
2(110) works contract means a contract 2(119) works contract means a Reworded, but no
wherein transfer of property in contract for building, change
goods is involved in the execution construction, fabrication,
of such contract and includes completion, erection,
contract for building, construction, installation, fitting out,
fabrication, completion, erection, improvement, modification,
installation, fitting out, repair, maintenance,
improvement, modification, repair, renovation, alteration or
maintenance, renovation, commissioning of any
alteration or commissioning of any immovable property wherein
immovable property; transfer of property in goods is

(Sub- (Sub-
Sec) sec)
involved in the execution of
such contract
2(111) zero-rated supply means Deleted

supply of any goods and/or
services in
terms of section 15 of the IGST
Act 2016; and
2(112) Words and expressions not defined 2(120) words and expressions used
in this Act shall have the meaning and not defined in this Act but
assigned to them in the Integrated defined in the Integrated
Goods and Services Tax Act, 2016 Goods and Services Tax Act, the
Services Tax Act and the Goods
and Services Tax
(Compensation to States) Act
shall have the same meanings
as assigned to them in those
Acts
2(121) any reference in this Act to a law
which is not in force in the State
of Jammu and Kashmir, shall, in
relation to that State be construed
as a reference to the corresponding
law, if any, in force in that State.
CHAPTER II ADMINISTRATION
4 Classes of officers (1) There shall be the following 3 Officers under this The Government shall, by CGST is replaced with
under the Central classes of officers under the Central Act. notification, specify the Central Tax.
Goods and following classes of officers for


(Sub- (Sub-
Sec) sec)
Goods and Services Services Tax Act, namely; the purposes of this Act, Further deeming
Tax Act (a) Principal Chief Commissioners namely: provision is inserted
of CGST or (a) the Principal Chief that officers appointed
Principal Directors General of Commissioners of Central Tax under the Central
CGST, or Principal Directors General Excise Act, 1944 shall
(b) Chief Commissioners of CGST or of Central Tax, be deemed to be the
Directors General of CGST, (b) Chief Commissioners of officers appointed
(c) Principal Commissioners of Central Tax or under the provisions of
CGST or Directors General of Central this Act
Principal Additional Directors Tax,
General of CGST, (c) Principal Commissioners of
(d) Commissioners of CGST or Central Tax or
Additional Directors General of Principal Additional Directors
CGST, General of Central Tax,
(e) Additional Commissioners of (d) Commissioners of Central
CGST or Tax or
Additional Directors of CGST, Additional Directors General of
(f) Joint Commissioners of CGST or Central Tax,
Joint Directors of CGST, (e) Additional Commissioners
(g) Deputy Commissioners of CGST of Central Tax or
or Additional Directors of Central
Deputy Directors of CGST, Tax,
(h) Assistant Commissioners of (f) Joint Commissioners of
CGST or Central Tax or
Assistant Directors of CGST, and Joint Directors of Central Tax,
(i) such other class of officers as (g) Deputy Commissioners of
may be appointed for the purposes Central Tax or
of this Act. Deputy Directors of Central
Tax,


(Sub- (Sub-
Sec) sec)
(h) Assistant Commissioners of
Central Tax or
Assistant Directors of Central
Tax, and
(i) any other class of officers as
it may deem fit:
Provided that the officers

appointed under the Central
Excise Act, 1944 shall be
deemed to be the officers
appointed under the provisions
of this Act.
5 Appointment of (1) The Board may appoint such 4 Appointment of (1) The Board may, in addition Deeming provision of
officers under the persons as it may think fit to be officers. to the officers as may be officers appointed
Central Goods and officers under the Central Goods notified by the Government under SGST to be
Services Tax Act and Services Tax Act. under section 3, appoint such officers is removed.
persons as it may think fit to be
PROVIDED that the persons officers under this Act. Directors General of
appointed as officers under the Central Tax / Additional
State Goods and Services Tax Act of (2) Without prejudice to the Directors General of
a State shall be deemed to be provisions of sub-section (1), Central Tax / Joint
appointed as officers under this Act the Board may authorise any Directors of Central Tax
for the purposes of section 7 of this officer referred to under / Deputy Directors of
Act. clauses (a) to (h) of section 3 to Central Tax / Assistant
(2) Without prejudice to the appoint officers of central tax Directors of Central Tax
provisions of sub-section (1), the below the rank of Assistant may also be authorised


(Sub- (Sub-
Sec) sec)
Board may authorize a Principal Commissioner of central tax for by the Board to appoint
Chief Commissioner/Chief the administration of this Act. officers of central tax
Commissioner of Central Goods below the rank of
and Services Tax or a Principal Assistant
Commissioner/Commissioner of Commissioner of
Central Goods and Services Tax or central tax for the
an Additional/Joint or administration of this
Deputy/Assistant Commissioner of Act
Central Goods and Service Tax to
appoint officers of Central Goods
and Services Tax below the rank of
Assistant Commissioner of Central
Goods and Services Tax.
6 Powers of officers (1) Subject to such conditions and 5 Powers of officers. (1) Subject to such conditions The First Appellate
under the Central limitations as the Board may and limitations as the Board Authority is replaced
Goods and Services impose, an officer of the Central may impose, an officer of the with Appellate
Tax Act Goods and Services Tax may central tax may exercise the Authority in the
exercise the powers and discharge powers and discharge the Definition of
the duties conferred or imposed on duties conferred or imposed on adjudicating authority.
him under this Act. him under this Act. Accordingly, this
(2) An officer of Central Goods and (2) An officer of central tax may Section is updated.
Services Tax may exercise the exercise the powers and
powers and discharge the duties discharge the duties conferred Further the powers of
conferred or imposed under this or imposed under this Act on Appellate Authority are
Act on any other officer of Central any other officer of central tax restricted and they
Goods and Services Tax who is who is subordinate to him cannot exercise the
subordinate to him. (3) The Commissioner may, powers and discharge
(3) The Commissioner may, subject subject to such conditions and the duties conferred or
to such conditions and limitations limitations as may be specified


(Sub- (Sub-
Sec) sec)
as may be specified in this behalf by in this behalf by him, delegate imposed on any other
him, delegate its powers to any his powers to any other officer officer of central tax
other officer subordinate to him.
subordinate to him. (4) Notwithstanding anything
(4) Notwithstanding anything contained in this section, an
contained in this section, a First Appellate Authority shall not
Appellate Authority shall not exercise the powers and
exercise the powers and discharge discharge the duties conferred
the duties conferred or imposed on or imposed on any other officer
an officer of Central Goods and of central tax.
Services Tax other than those
specified in section 98 of this Act.
6 Appointment of Without prejudice to the Power is given to the
Officers of State Tax provisions of this Act, the Central Government to
as proper officer in Central Government shall, on authorise officers
certain the recommendations of the appointed under the
circumstances. Council, by notification, and State Goods and
subject to such conditions as Services Tax Act to be
may be specified therein, the proper officers
authorise officers appointed CGST Act subject to
under the State Goods and recommendation of
Services Tax Act to be the Council.
proper officers for the
purposes of this Act. In other words it will
help to avoid dual
Jurisdictional control
now adjudicating
officer will be
appointed to issue the


(Sub- (Sub-
Sec) sec)
order under the both
act i.e. CGST or SGST or
UGST Act.
CHAPTER III LEVY AND COLLECTION OF TAX
3 Meaning and scope of (1) Supply includes 7 Scope of supply (1) For the purposes of this Act, Schedule IV is
supply the expression supply removed. The
(a) all forms of supply of goods includes Government, on the
and/or services such as sale, (a) all forms of supply of goods recommendations of
transfer, barter, exchange, license, or services or both such as sale, the Council, shall notify
rental, lease or disposal made or transfer, barter, exchange, the activities or
agreed to be made for a license, rental, lease or disposal transactions
consideration by a person in the made or agreed to be made for undertaken by the
course or furtherance of business, a consideration by a person in Central Government, a
the course or furtherance of State Government or
business; any local authority,
(b) importation of services, for a (b) import of services for a which shall be treated
consideration whether or not in the consideration whether or not in neither as supply of
course or furtherance of business, course or furtherance of goods nor supply of
and business; services in which they
(c) a supply specified in Schedule I, (c) the activities specified in are engaged as public
made or agreed to be made Schedule I, made or agreed to authorities
without a consideration. be made without a
(2) Schedule II, in respect of consideration; and Refer Schedule wise
matters mentioned therein, shall (d) the activities to be treated detailed analysis
apply for determining what is, or is as supply of goods or supply of
to be treated as a supply of goods services as referred to in
or a supply of services. Schedule II.


(Sub- (Sub-
Sec) sec)
(3) Notwithstanding anything (2) Notwithstanding anything
contained in sub-section (1), contained in sub-section (1),
(a) activities or transactions (a) activities or transactions
specified in schedule III; or specified in Schedule III; or
(b) activities or transactions (b) such activities or
undertaken by the Central transactions undertaken by the
Government, a State Government Central Government, a State
or any local authority in which they Government or any local
are engaged as public authorities authority in which they are
as specified in Schedule IV, shall be engaged as public authorities,
treated neither as a supply of as may be notified by the
goods nor a supply of services. Government on the
recommendations of the
Council, shall be treated
neither as a supply of goods nor
a supply of services.
(4) Subject to sub-section (2) and (3) Subject to sub-sections (1)
sub-section (3), the Central or a and (2), the Government may,
State Government may, upon on the recommendations of the
recommendation of the Council, Council, specify, by
specify, by notification, the notification, the transactions
transactions that are to be treated that are to be treated as
as (a) a supply of goods and not as
(a) a supply of goods and not as a a supply of services; or
supply of services; or (b) a supply of services and not
(b) a supply of services and not as a as a supply of goods.
supply of goods; or
(c) neither a supply of goods nor a
supply of services.


(Sub- (Sub-
Sec) sec)
3(5) Meaning and scope of 8 Tax liability on No change
supply composite and mixed
supplies.
8 Levy and Collection of (1) There shall be levied a tax called 9 Levy and Collection (1) Subject to the provisions of Rate Cap is increased to
Central/State Goods the Central/State Goods and sub-section (2), there shall be 20%. It was mentioned
and Services Tax Services Tax (CGST/SGST) on all levied a tax called the central that for change of rates
intra-State supplies of goods goods and services tax on all need not to go to the
and/or services on the value intra-State supplies of goods or Parliament again. GST
determined under section 15 and services or both except on the Council have been
at such rates as may be notified by supply of alcoholic liquor for authorized.
the Central/State Government in human consumption, on the
this behalf, but not exceeding value determined under Supply of alcoholic
fourteen percent, on the section 15, and at such rates, liquor for human
recommendation of the Council not exceeding twenty per cent., consumption is
and collected in such manner as as may be notified by the specifically excluded.
may be prescribed. Government, on the
(2) The CGST/SGST shall be paid by recommendations of the Levy on supply of
every taxable person in accordance Council and collected in such petroleum crude, high
with the provisions of this Act. manner as may be prescribed speed diesel, motor
spirit (commonly
known as petrol),
(2) The central tax on the natural gas and
supply of petroleum crude, aviation turbine fuel
high speed diesel, motor spirit from a notified date is
(commonly known as petrol), inserted.
natural gas and aviation turbine
fuel shall be levied with effect Reverse charge on
from such date as may be purchases from un-


(Sub- (Sub-
Sec) sec)
notified by the Government on registered person has
the recommendations of the been specifically added
Council. in sub-section (4).
(3) The Central or a State (3) The Government may, on

Government may, on the the recommendations of the
recommendation of the Council, by Council, by notification, specify
notification, specify categories of categories of supply of goods or
supply of goods and/or services the services or both, the tax on
tax on which is payable on reverse which shall be paid on reverse
charge basis and the tax thereon charge basis by the recipient of
shall be paid by the recipient of such goods or services or both
such goods and/or services and all and all the provisions of this Act
the provisions of this Act shall apply shall apply to such recipient as
to such person as if he is the person if he is the person liable for
liable for paying the tax in relation paying the tax in relation to the
to the supply of such goods and/or supply of such goods or
services. services or both.
(4) The central tax in respect of

the supply of taxable goods or
services or both by a supplier,
who is not registered to a
registered person shall be paid
by such person on reverse
charge basis as the recipient
and all the provisions of this Act
shall apply to such recipient as
if he is the person liable for


(Sub- (Sub-
Sec) sec)
paying the tax in relation to the
supply of such goods or
services or both.
(4) The Central or a State (5) The Government may, on

Government may, on the the recommendations of the
recommendation of the Council, by Council, by notification, specify
notification, specify categories of categories of services the tax
services the tax on which shall be on intra-State supplies of which
paid by the electronic commerce shall be paid by the electronic
operator if such services are commerce operator if such
supplied through it, and all the services are supplied through
provisions of this Act shall apply to it, and all the provisions of this
such electronic commerce Act shall apply to such
operator as if he is the person liable electronic commerce operator
for paying the tax in relation to the as if he is the person liable for
supply of such services: paying the tax in relation to the
PROVIDED that where an electronic supply of such services:
commerce operator does not have
a physical presence in the taxable Provided that where an
territory, any person representing electronic commerce operator
such electronic commerce does not have a physical
operator for any purpose in the presence in the taxable
taxable territory shall be liable to territory, any person
pay tax: representing such electronic
PROVIDED FURTHER that where an commerce operator for any
electronic commerce operator purpose in the taxable territory
does not have a physical presence shall be liable to pay tax:
in the taxable territory and also he


(Sub- (Sub-
Sec) sec)
does not have a representative in Provided further that where an
the said territory, such electronic electronic commerce operator
commerce operator shall appoint a does not have a physical
person in the taxable territory for presence in the taxable
the purpose of paying tax and such territory and also he does not
person shall be liable to pay tax. have a representative in the
said territory, such electronic
commerce operator shall
appoint a person in the taxable
territory for the purpose of
paying tax and such person
shall be liable to pay tax.
9 Composition levy (1) Notwithstanding anything to 10 Composition levy (1) Notwithstanding anything Permission is not
the contrary contained in the Act to the contrary contained in required to opt for
but subject to subsection (3) of this Act but subject to sub- composition levy
section 8, on the recommendation sections (3) and (4) of section 9,
of the Council, the proper officer of a registered person, whose Rate not exceeding
the Central or a State Government aggregate turnover in the 1 per cent for
may, subject to such conditions preceding financial year did not manufacturer
and restrictions as may be exceed fifty lakh rupees may (previously it was
prescribed, permit a registered opt to pay, in lieu of the tax 2.5%)
taxable person, whose aggregate payable by him, an amount
turnover in the preceding financial calculated at such rate as may Rate not exceeding
year did not exceed fifty lakh be prescribed, but not 2.5% for
rupees, to pay, in lieu of the tax exceeding one per cent. of the Restaurants, etc
payable by him, an amount turnover in case of a (Registered person
calculated at such rate as may be manufacturer, 2.5 per cent. of having restaurant,
prescribed, but not less than two the turnover in case of persons eating joint etc.
and a half percent in case of a engaged in making supplies


(Sub- (Sub-
Sec) sec)
manufacturer and one percent in referred to in clause (b) of may opt for
any other case, of the turnover in a paragraph 6 of Schedule II and composition levy)
State during the year: 0.5 per cent. of the turnover in
case of other suppliers, subject Further the rate for
to such conditions and others supplies
restrictions as may be (Traders etc) will
prescribed not exceed 0.5%
Provided that the Government Proviso has been

may increase the said limit of inserted to extend the
fifty lakh rupees to such higherlimit of fifty lakh
amount, not exceeding one rupees to such higher
crore rupees, as may be amount, not
recommended by the Council. exceeding one crore
PROVIDED that no such permission rupees as per the
shall be granted to a taxable (2) The registered person shall Council
person- be eligible to opt under sub- recommendation.
(a) who is engaged in the supply of section (1), if:
services; or (a) he is not engaged in the
(b) who makes any supply of goods supply of services other than
which are not leviable to tax under supplies referred to in clause
this Act; (b) of paragraph 6 of Schedule
or II;
(c) who makes any inter-State (b) he is not engaged in making
outward supplies of goods; or any supply of goods which are
(d) who makes any supply of goods not leviable to tax under this
through an electronic commerce Act;
operator who is required to collect
tax at source under section 56; or


(Sub- (Sub-
Sec) sec)
(e) who is a manufacturer of such (c) he is not engaged in making
goods as may be notified on the any inter-State outward
recommendation of the Council: supplies of goods;
(d) he is not engaged in making
PROVIDED FURTHER that no such any supply of goods through an
permission shall be granted to a electronic commerce operator
taxable person unless all the who is required to collect tax at
registered taxable persons, having source under section 52; or
the same PAN as held by the said (e) he is not a manufacturer of
taxable person, also opt to pay tax such goods as may be notified
under the provisions of this sub- on the recommendations of the
section. Council:
Provided that where more than

one registered persons are
having the same Permanent
Account Number (issued under
the Income-tax Act 1961), the
registered person shall not be
eligible to opt for such scheme
(2) The permission granted to a unless all such registered
registered taxable person under persons, opt to pay tax under
sub-section (1) shall stand sub-section (1).
withdrawn from the day on which
his aggregate turnover during a (3) The option availed of by a
financial year exceeds fifty lakh registered person under sub-
rupees. section (1) shall lapse with
effect from the day on which
his aggregate turnover during a


(Sub- (Sub-
Sec) sec)
(3) A taxable person to whom the financial year exceeds the limit
provisions of sub-section (1) apply specified under sub-section (1).
shall not collect any tax from the
recipient on supplies made by him
nor shall he be entitled to any (4) A taxable person to whom
credit of input tax. the provisions of sub-section
(1) apply shall not collect any
tax from the recipient on
supplies made by him nor shall
(4) If the proper officer has reasons he be entitled to any credit of
to believe that a taxable person input tax.
was not eligible to pay tax under
sub-section (1), such person shall,
in addition to any tax that may be (5) If the proper officer has
payable by him under other reasons to believe that a
provisions of this Act, be liable to a taxable person was not eligible
penalty and the provisions of to opt to pay tax under sub-
section 66 or 67, as the case may section (1), such person shall, in
be, shall apply mutatis mutandis addition to any tax that may be
for determination of tax and payable by him under any other
penalty. provisions of this Act, be liable
to a penalty and the provisions
of section 73 or section 74 shall,
mutatis mutandis, apply for
determination of tax and
penalty.
10 Taxable person Delated


(Sub- (Sub-
Sec) sec)
(1) Taxable Person means a
person who is registered or
liable to be registered under
Schedule V of this Act.
(2) A person who has obtained
or is required to obtain more
than one registration,
whether in one State or more
than one State, shall, in
respect of each such
registration, be treated as
distinct persons for the
purposes of this Act.
(3) An establishment of a
person who has obtained or is
required to obtain
registration in a State, and
any of his other
establishments in another
State shall
be treated as establishments of
purposes of this Act.
11 Power to grant exemption from tax 11 Power to grant No change
exemption from tax.
CHAPTER IV TIME AND VALUE OF SUPPLY
12 Time of supply of (1) The liability to pay CGST / SGST 12 Time of supply of (1) The liability to pay central Other document is also
goods. on the goods shall arise at the time goods. tax on goods shall arise at the included in cases of
time of supply, as determined reverse charge to


(Sub- (Sub-
Sec) sec)
of supply as determined in terms of in terms of the provisions of determine the time of
the provisions of this section. this section. supply.
(2) The time of supply of goods Time of supply for

(2) The time of supply of goods shall be the earlier of the addition in the value of
shall be the earlier of the following following dates, namely,- supply by way of
dates, namely,- (a) the date of issue of invoice interest, late fee or
(a) the date of issue of invoice by by the supplier or the last date penalty for delayed
the supplier or the last date on on which he is required, under payment of any
which he is required, under section section consideration shall be
28, to issue the invoice with (b) the date on which the the date on which the
respect to the supply; or supplier receives the payment supplier receives such
(b) the date on which the supplier with respect to the supply: addition in value. It
receives the payment with respect Provided that where the means, tax will be
to the supply: supplier of taxable goods applicable only when
PROVIDED that where the supplier receives an amount up to one payment is received
of taxable goods receives an thousand rupees in excess of and not on raising the
amount up to one thousand rupees the amount indicated in the tax debit note.
in excess of the amount indicated invoice, the time of supply to
in the tax invoice, the time of the extent of such excess shall,
supply to the extent of such excess at the option of the said
shall, at the option of the said supplier, be the date of issue of
supplier, be the date of issue of invoice.
invoice. Explanation 1.For the
Explanation 1.- For the purposes of purposes of clauses (a) and (b),
clauses (a) and (b), the supply shall the expression supply shall
be deemed to have been made to be deemed to have been made
the extent it is covered by the to the extent it is covered by
the invoice or the payment.


(Sub- (Sub-
Sec) sec)
invoice or, as the case may be, the Explanation 2.For the
payment. purposes of clause (b), the
Explanation 2.- For the purpose of date on which the supplier
clause (b), the date on which the receives the payment shall be
supplier receives the payment the date on which the payment
shall be the date on which the is entered in his books of
payment is entered in his books of accounts or the date on which
accounts or the date on which the the payment is credited to his
payment is credited to his bank bank account, whichever is
account, whichever is earlier. earlier.
(3) In case of supplies in respect

of which tax is paid or liable to
(3) In case of supplies in respect of be paid on reverse charge
which tax is paid or liable to be paid basis, the time of supply shall
on reverse charge basis, the time of be the earliest of the following
supply shall be the earliest of the dates, namely,
following dates, (a) the date of the receipt of
namely goods; or
(a) the date of the receipt of goods, (b) the date on which the
or payment is made; or
(b) the date on which the payment (c) the date immediately
is made, or following thirty days from the
(c) the date immediately following date of issue of invoice or any
thirty days from the date of issue of other document, by whatever
invoice by the supplier: name called, in lieu thereof by
the supplier:


(Sub- (Sub-
Sec) sec)
Provided that where it is not
PROVIDED that where it is not possible to determine the time
possible to determine the time of of supply under clause (a),
supply under clause (a), (b) or (c), clause (b) or clause (c) the time
the time of supply shall be the date of supply shall be the date of
of entry in the books of account of entry in the books of account of
the recipient of supply. the recipient of supply.
Explanation.- For the purpose of Explanation.For the
clause (b), the date on which the purposes of clause (b), the
payment is made shall be the date date on which the payment is
on which the payment is entered in made shall be the date on
the books of accounts of the which the payment is entered
recipient or the date on which the in the books of accounts of the
payment is debited in his bank recipient or the date on which
account, whichever is earlier. the payment is debited in his
bank account, whichever is
earlier.
(4) In case of supply of

(4) In case of supply of vouchers, by vouchers, by a supplier, the
whatever name called, by a time of supply shall be-
supplier, the time of supply shall (a) the date of issue of voucher,
be- if the supply is identifiable at
(a) the date of issue of voucher, if that point; or
the supply is identifiable at that (b) the date of redemption of
point; or voucher, in all other cases.
(b) the date of redemption of
voucher, in all other cases; (5) Where it is not possible to
determine the time of supply


(Sub- (Sub-
Sec) sec)
(5) In case it is not possible to under the provisions of sub-
determine the time of supply under section (2), sub-section (3) or
the provisions of sub-section (2), sub-section (4), the time of
(3) or (4) the time of supply shall supply shall
(a) in a case where a periodical (a) in a case where a periodical
return has to be filed, be the date return has to be filed, be the
on which such return is to be filed, date on which such return is to
or be filed; or
(b) in any other case, be the date (b) in any other case, be the
on which the CGST/SGST is paid. date on which the central tax is
paid.
(6) The time of supply to the

extent it relates to an addition
in the value of supply by way of
interest, late fee or penalty for
delayed payment of any
consideration shall be the date
on which the supplier receives
such addition in value.
13 Time of supply of (1) The liability to pay CGST/SGST 13 Time of supply of (1) The liability to pay central if the invoice is not
services on services shall arise at the time of services tax on services shall arise at the issued within the
supply, as determined in terms of time of supply, as determined period prescribed,
the provisions of this section. in terms of the provisions of then, date of provision
this section of service will be
considered as against
the earlier provision of
last date on which


(Sub- (Sub-
Sec) sec)
(2) The time of supply of services (2) The time of supply of invoice is required to
shall be the earlier of the following services shall be the earliest of be issued.
dates, namely:- the following dates, namely:
Further date on which
(a) the date of issue of invoice by (a) the date of issue of invoice the recipient shows the
the supplier or the last date on by the supplier, if the invoice is receipt of services in his
which he is required, under section issued within the period books of account shall
28, to issue the invoice with prescribed under sub-section also be considered in
respect to the supply; or (2) of section 31 or the date of certain other cases like
(b) the date on which the supplier receipt of payment, whichever associated enterprises.
receives the payment with respect is earlier; or
to the supply: (b) the date of provisions of Other document is also
service, if the invoice is not included in cases of
PROVIDED that where the supplier issued within the period reverse charge to
of taxable service receives an prescribed under sub-section determine the time of
amount up to one thousand rupees (2) of section 31 or the date of supply
in excess of the amount indicated receipt of payment, whichever
in the tax invoice, the time of is earlier; or Time of supply for
supply to the extent of such excess (c) the date on which the addition in the value of
shall, at the option of the said recipient shows the receipt of supply by way of
supplier, be the date of issue of services in his books of interest, late fee or
invoice. account, in a case where the penalty for delayed
Explanation 1.- For the purposes of provisions of clause (a) or (b) do payment of any
clauses (a) and (b), the supply shall not apply: consideration shall be
be deemed to have been made to the date on which the
the extent it is covered by the Provided that where the supplier receives such
invoice or, as the case may be, the supplier of taxable service addition in value
payment. receives an amount up to one
thousand rupees in excess of


(Sub- (Sub-
Sec) sec)
Explanation 2.- For the purpose of the amount indicated in the tax
clause (b), the date on which the invoice, the time of supply to
supplier receives the payment the extent of such excess shall,
shall be the date on which the at the option of the said
payment is entered in his books of supplier, be in accordance with
accounts or the date on which the clause (a).
payment is credited to his bank Explanation .For the
account, whichever is earlier. purposes of clauses (a) and (b),
(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 date of payment
(ii) the date of receipt of

payment shall be the date on
which the payment is entered
in the books of accounts of the
supplier or the date on which
the payment is credited to his
earlier.
(3) In case of supplies in respect

(3) In case of supplies in respect of of which tax is paid or liable to
which tax is paid or liable to be paid be paid on reverse charge
on reverse charge basis, the time of basis, the time of supply shall
supply shall be the earlier of the be the earlier of the following
following dates, namely- dates, namely:


(Sub- (Sub-
Sec) sec)
(a) the date on which the payment (a) the date on which the
is made, or payment is made; or
(b) the date immediately following (b) the date immediately
sixty days from the date of issue of following sixty days from the
invoice by the supplier: date of issue of invoice or any
PROVIDED that where it is not other document, by whatever
possible to determine the time of name called, in lieu thereof by
supply under clause (a) or (b), the the supplier:
time of supply shall be the date of Provided that where it is not
entry in the books of account of the possible to determine the time
recipient of supply: of supply under clause (a) or
PROVIDED FURTHER that in case of clause (b), the time of supply
associated enterprises, where the shall be the date of entry in the
supplier of service is located books of account of the
outside India, the time of supply recipient of supply:
shall be the date of entry in the
books of account of the recipient of Provided further that in case of
supply or the date of payment, supply by associated
whichever is earlier. enterprises, where the supplier
Explanation.- For the purpose of of service is located outside
clause (a), the date on which the India, the time of supply shall
payment is made shall be the date be the date of entry in the
on which the payment is entered in books of account of the
the books of accounts of the recipient of supply or the date
recipient or the date on which the of payment, whichever is
payment is debited in his bank earlier.
account, whichever is earlier.
Explanation.For the
purposes of clause (a), the


(Sub- (Sub-
Sec) sec)
date on which the payment is
made shall be the date on
which the payment is entered
in the books of accounts of the
recipient or the date on which
the payment is debited in his
earlier.
(4) In case of supply of

(4) In case of supply of vouchers, by vouchers, by a supplier, the
whatever name called, by a time of supply shall be
supplier, the time of supply shall (a) the date of issue of voucher,
be- if the supply is identifiable at
(a) the date of issue of voucher, if that point; or
the supply is identifiable at that (b) the date of redemption of
point; or voucher, in all other cases;
(b) the date of redemption of
voucher, in all other cases; (5) Where it is not possible to
(5) Where it is not possible to determine the time of supply of
determine the time of supply of services in the manner
services in the manner specified in specified in sub-section (2),
sub-sections (2), (3) or (4), the time sub-section (3) or sub-section
of supply shall (4), the time of supply shall
(a) in a case where a periodical (a) in a case where a periodical
return has to be filed, be the date return has to be filed, be the
on which such return is to be filed; date on which such return is to
or be filed; or


(Sub- (Sub-
Sec) sec)
(b) in any other case, be the date (b) in any other case, be the
on which the CGST/SGST is paid. date on which the central tax is
paid.
(6) The time of supply to the

extent it relates to an addition
in the value of supply by way of
interest, late fee or penalty for
delayed payment of any
consideration shall be the date
on which the supplier receives
such addition in value.
14 Change in rate of tax No change
in respect of supply of
goods or services
15 Value of taxable (1) The value of a supply of goods 15 Value of taxable (1) The value of a supply of Taxes, duties, cesses,
supply and/or services shall be the supply goods or services or both shall fees and charges under
transaction value, that is the price be the transaction value, which Union Territory Goods
actually paid or payable for the said is the price actually paid or and Services Tax Act
supply of goods and/or services payable for the said supply of will be excluded from
where the supplier and the goods or services or both the value of supply.
recipient of the supply are not where the supplier and the
related and the price is the sole recipient of the supply are not Explanation added to
consideration for the supply. related and the price is the sole define related persons
(2) The value of supply shall consideration for the supply.
include: (2) The value of supply shall
(a) any taxes, duties, cesses, fees include
and charges levied under any


(Sub- (Sub-
Sec) sec)
statute, other than the {SGST (a) any taxes, duties, cesses,
Act/the CGST Act} and the Goods fees and charges levied under
and Services Tax (Compensation to any law for the time being in
the States for Loss of Revenue) Act, force other than this Act, the
2016, if charged separately by the State Goods and Services Tax
supplier to the recipient; Act, the Union Territory Goods
(b) any amount that the supplier is and Services Tax Act and the
liable to pay in relation to such Goods and Services Tax
supply but which has been incurred (Compensation to the States)
by the recipient of the supply and Act, if charged separately by
not included in the price actually the supplier to the recipient;
paid or payable for the goods (b) any amount that the
and/or services; supplier is liable to pay in
(c) incidental expenses, such as, relation to such supply but
commission and packing, charged which has been incurred by the
by the supplier to the recipient of a recipient of the supply and not
supply, including any amount included in the price actually
charged for anything done by the paid or payable for the goods or
supplier in respect of the supply of services or both;
goods and/or services at the time (c) incidental expenses,
of, or before delivery of the goods including, commission and
or, as the case may be, supply of packing, charged by the
the services; supplier to the recipient of a
(d) interest or late fee or penalty supply, any amount charged for
for delayed payment of any anything done by the supplier
consideration for any supply; and in respect of the supply of
(e) subsidies directly linked to the goods or services or both at the
price excluding subsidies provided time of, or before delivery of


(Sub- (Sub-
Sec) sec)
by the Central and State goods or, as the case may be,
governments; supply of services;
Explanation.- The amount of (d) interest or late fee or
subsidy shall be included in the penalty for delayed payment of
value of supply of the supplier who any consideration for any
receives the subsidy. supply; and
(e) subsidies directly linked to
the price excluding subsidies
provided by the Central
Government and State
Governments.
Explanation.For the
purposes of this sub-section,
the amount of subsidy shall be
(3) The value of the supply shall not included in the value of supply
include any discount that is given: of the supplier who receives
(a) before or at the time of the the subsidy.
supply provided such discount has (3) The value of the supply shall
been duly recorded in the invoice not include any discount which
issued in respect of such supply; is given,-
and (a) before or at the time of the
(b) after the supply has been supply if such discount has
effected, provided that: been duly recorded in the
(i) such discount is established in invoice issued in respect of
terms of an agreement entered such supply; and
into at or before the time of such (b) after the supply has been
supply and specifically linked to effected, if -
relevant invoices; and (i) such discount is established
in terms of an agreement


(Sub- (Sub-
Sec) sec)
(ii) input tax credit has been entered into at or before the
reversed by the recipient of the time of such supply and
supply as is attributable to the specifically linked to relevant
discount on the basis of document invoices; and
issued by the supplier. (ii) input tax credit has been
reversed by the recipient of the
supply as is attributable to the
discount on the basis of
document issued by the
supplier.
(4) Where the value of the supply
of goods or services cannot be (4) Where the value of the
determined under sub-section (1), supply of goods or services or
the same shall be determined in both cannot be determined
such manner as may be prescribed. under sub-section (1), the same
shall be determined in such
manner as may be prescribed.
(5) Notwithstanding anything
contained in sub-section (1) or sub- (5) Notwithstanding anything
section (4), the value of such contained in sub-section (1) or
supplies as may be notified by the sub-section (4), the value of
Central or a State Government in such supplies as may be
this behalf on the recommendation notified by the Government on
of the Council shall be determined the recommendations of the
in such manner as may be Council shall be determined in
prescribed. such manner as may be
prescribed.
Explanation.- For the purposes
of this Act,-


(Sub- (Sub-
Sec) sec)
(a) persons shall be deemed to
be related persons if -
i. such persons are officers or
directors of one another's
businesses;
ii. such persons are legally
recognized partners in
business;
iii. such persons are employer
and employee;
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;
v. one of them directly or
indirectly controls the other;
vi. both of them are directly or
indirectly controlled by a third
person;
vii. together they directly or
indirectly control a third
person; or
viii. they are members of the
same family;
(b) the term "person" also

includes legal persons.


(Sub- (Sub-
Sec) sec)
(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.
Old Model GST Law Nov 2016 GST Law Passed on 27th Mar 2017
Sec (Sub- Clause Provision Sec Clause Provision Impact Analysis

Sec) (Sub-
sec)
CHAPTER V INPUT TAX CREDIT
16 Eligibility and (1) Every registered taxable person 16 Eligibility and (1) Every registered person Restrictive credit
conditions for taking shall, subject to such conditions conditions for taking shall, subject to such conditions provisions w.r.t.
input tax credit. and restrictions as may be input tax credit. and restrictions as may be input tax in respect
prescribed and within the time and prescribed and within the time of pipelines and
manner specified in section 44, be and manner specified in section telecommunication
entitled to take credit of input tax 49, be entitled to take credit of tower fixed to
charged on any supply of goods or input tax charged on any supply earth by
services to him which are used or of goods or services or both to foundation or
intended to be used in the course him which are used or intended structural support
or furtherance of his business and to be used in the course or including
the said amount shall be credited furtherance of his business and foundation and
to the electronic credit ledger of the said amount shall be structural support
such person:

Sec) (Sub-
sec)
PROVIDED that credit of input tax credited to the electronic credit thereto have been
in respect of pipelines and ledger of such person. removed.
telecommunication tower fixed to
earth by foundation or structural Input Tax credit
support including foundation and will have to be
structural support thereto shall not reversed alongwith
exceed interest if payment
(a) one-third of the total input tax is not made to the
in the financial year in which the supplier of goods
said goods are received, or services or both
(b) two-third of the total input tax, within 180 days
including the credit availed in the from the date of
first financial year, in the financial invoice. However
year immediately succeeding the input tax credit can
year referred to in clause (a) in be availed when
which the said goods are received, such payment has
and (c) the balance of the amount been made to the
of credit in any subsequent supplier, but no
financial year. credit of interest
(2) Notwithstanding anything will be given and
contained in this section, but hence will be the
subject to the provisions of section cost.
36, no registered taxable person (2) Notwithstanding anything
shall be entitled to the credit of any contained in this section, no
input tax in respect of any supply of registered person shall be
goods and/or services to him entitled to the credit of any
unless,- input tax in respect of any
(a) he is in possession of a tax supply of goods or services or
invoice or debit note issued by a both to him unless,


Sec) (Sub-
sec)
supplier registered under this Act, (a) he is in possession of a tax
or such other taxpaying invoice or debit note issued by
document(s) as may be prescribed; a supplier registered under this
(b) he has received the goods Act, or such other tax paying
and/or services; documents as may be
(c) the tax charged in respect of prescribed;
such supply has been actually paid (b) he has received the goods or
to the account of the appropriate services or both.
Government, either in cash or Explanation.For the purpose
through utilization of input tax of this clause, it shall be
credit admissible in respect of the deemed that the registered
said supply; and person has received the goods
(d) he has furnished the return where the goods are delivered
under section 34: by the supplier to a recipient or
PROVIDED that where the goods any other person on the
against an invoice are received in direction of such registered
lots or installments, the registered person, whether acting as an
taxable person shall be entitled to agent or otherwise, before or
take credit upon receipt of the last during movement of goods,
lot or installment: either by way of transfer of
PROVIDED FURTHER that where a documents of title to goods or
recipient fails to pay to the supplier otherwise;
of services, the amount towards (c) Subject to the provisions of
the value of supply of services Section 41, the tax charged in
along with tax payable thereon respect of such supply has been
within a period of three months actually paid to the
from the date of issue of invoice by Government, either in cash or
the supplier, an amount equal to through utilization of input tax
the input tax credit availed by the


Sec) (Sub-
sec)
recipient shall be added to his credit admissible in respect of
output tax liability, along with the said supply; and
interest thereon, in the manner as (d) he has furnished the return
may be prescribed. under section 39:
Explanation.For the purpose of Provided that where the goods
clause (b), it shall be deemed that against an invoice are received
the taxable person has received the in lots or installments, the
goods where the goods are registered person shall be
delivered by the supplier to a entitled to take credit upon
recipient or any other person on receipt of the last lot or
the direction of such taxable installment:
person, whether acting as an agent Provided further that where a
or otherwise, before or during recipient fails to pay to the
movement of goods, either by way supplier of goods or services or
of transfer of documents of title to both other than the supplies on
goods or otherwise. which tax is payable on reverse
(3) Where the registered taxable charge basis, the amount
person has claimed depreciation towards the value of supply
on the tax component of the cost of along with tax payable thereon
capital goods under the provisions within a period of one hundred
of the Income Tax Act, 1961(43 of and eighty days from the date
1961), the input tax credit shall not of issue of invoice by the
be allowed on the said tax supplier, an amount equal to
component. the input tax credit availed by
(4) A taxable person shall not be the recipient shall be added to
entitled to take input tax credit in his output tax liability, along
respect of any invoice or debit note with interest thereon, in such
for supply of goods or services after manner as may be prescribed:
furnishing of the return under


Sec) (Sub-
sec)
section 34 for the month of Provided also that the recipient
September following the end of shall be entitled to avail of the
financial year to which such invoice credit of input tax on payment
or invoice relating to such debit by him of the amount towards
note pertains or furnishing the value of supply of goods or
of the relevant annual return, services or both along with tax
whichever is earlier. payable thereon.
(3) Where the registered

person has claimed
depreciation on the tax
component of the cost of
capital goods and plant and
machinery under the provisions
of the Income-tax Act, 1961,
the input tax credit on the said
tax component shall not be
allowed
(4) A registered person shall

not be entitled to take input tax
credit in respect of any invoice
or debit note for supply of
goods or services or both after
furnishing of the return under
section 39 for the month of
September following the end of
financial year to which such
invoice or invoice relating to


Sec) (Sub-
sec)
such debit note pertains or
furnishing of the relevant
annual return, whichever is
earlier.
17 Apportionment of (1) Where the goods and/or 17 Apportionment of (1) Where the goods or services NO change, It is in
credit and blocked services are used by the registered credit and blocked or both are used by the the same line of
credits taxable person partly for the credits. registered person partly for the Rule 6(3) & (3A) of
purpose of any business and partly purpose of any business and Cenvat Credit
for other purposes, the amount of partly for other purposes, the Rules, 2004.
credit shall be restricted to so much amount of credit shall be
of the input tax as is attributable to restricted to so much of the
the purposes of his business. input tax as is attributable to
(2) Where the goods and / or the purposes of his business.
services are used by the registered
taxable person partly for effecting (2) Where the goods or services
taxable supplies including zero- or both are used by the
rated supplies under this Act or registered person partly for
under the IGST Act, 2016 and partly effecting taxable supplies
for effecting exempt supplies including zero-rated supplies
under the said Acts, the amount of under this Act or under the
credit shall be restricted to so much Integrated Goods and Services
of the input tax as is attributable to Tax Act and partly for effecting
the said taxable supplies including exempt supplies under the said
zero-rated supplies. Acts, the amount of credit shall
Explanation.- For the purposes of be restricted to so much of the
this sub-section, exempt supplies input tax as is attributable to
shall include supplies on which the said taxable supplies
recipient is liable to pay tax on including zero-rated supplies.


Sec) (Sub-
sec)
reverse charge basis under (3) The value of exempt supply
subsection (3) of section 8. under sub-section (2), shall be
(3) A banking company or a such as may be prescribed, and
financial institution including a shall include supplies on which
non-banking financial company, the recipient is liable to pay tax
engaged in supplying services by on reverse charge basis,
way of accepting deposits, transactions in securities, sale
extending loans or advances shall of land and, subject to clause
have the option to either comply (b) of paragraph 5 of Schedule
with the provisions of sub-section II, sale of building;
(2), or avail of, every month, an
amount equal to fifty per cent of (4) A banking company or a
the eligible input tax credit on financial institution including a
inputs, capital goods and input non-banking financial
services in that month. company, engaged in supplying
Explanation.- The option once services by way of accepting
exercised shall not be withdrawn deposits, extending loans or
during the remaining part of the advances shall have the option
financial year. to either comply with the
(4) Notwithstanding anything provisions of sub-section (2), or
contained in sub-section (1) of avail of, every month, an
section 16 and subsection (1), (2), amount equal to fifty per cent.
(3) and (4) of section 18, input tax of the eligible input tax credit
credit shall not be available in on inputs, capital goods and
respect of the following: input services in that month
(a) motor vehicles and other and the rest shall lapse.
conveyances except when they are Provided that the option once
used (i) for making the following exercised shall not be
taxable supplies, namely withdrawn during the


Sec) (Sub-
sec)
(A) further supply of such vehicles remaining part of the financial
or conveyances ; or year:
(B) transportation of passengers; or
(C) imparting training on driving, Provided further that the
flying, navigating such vehicles or restriction of fifty per cent.
conveyances; Shall not apply to the tax paid
(ii) for transportation of goods. on supplies made by a
(b) supply of goods and services, registered person to another
namely, registered person having the
(i) food and beverages, outdoor same Permanent Account
catering, beauty treatment, health Number.
services, cosmetic and plastic
surgery except where such inward (5) Notwithstanding anything
supply of goods or services of a contained in sub-section (1) of
particular category is used by a Section 16 and clause (a) or
registered taxable person for clause(b) or clause (c) or clause
making an outward taxable supply (d) of sub-sections (1) of
of the same category of goods or section 18, input tax credit shall
services; not be available in respect of
(ii) membership of a club, health the following, namely:-
and fitness centre, (a) motor vehicles and other
(iii) rent-a-cab, life insurance, conveyances except when they
health insurance except where the are used
Government notifies the services (i) for making the following
which are obligatory for an taxable supplies, namely:
employer to provide to its (A) further supply of such
employees under any law for the vehicles or conveyances ; or
time being in force; and (B) transportation of
passengers; or


Sec) (Sub-
sec)
(iv) travel benefits extended to (C) imparting training on
employees on vacation such as driving, flying, navigating such
leave or home travel concession. vehicles or conveyances;
(c) works contract services when (ii) for transportation of goods;
supplied for construction of (b) supply of goods or services
immovable property, other than or both, relating to, namely:-
plant and machinery, except where (i) food and beverages, outdoor
it is an input service catering, beauty treatment,
for further supply of works contract health services, cosmetic and
service; plastic surgery except where an
(d) goods or services received by a inward supply of goods or
taxable person for construction of services or both of a particular
an immovable property on his own category is used by a registered
account, other than plant and person for making an outward
machinery, even when used in taxable supply of the same
course or furtherance of business; category of goods or services or
Explanation 1.- For the purpose of both or as an element of a
this clause, the word taxable composite or mixed
construction includes re- supply;
construction, renovation, additions
or alterations or repairs, to the (ii) membership of a club,
extent of capitalization, to the said health and fitness centre;
immovable property. (iii) rent-a-cab, life insurance,
Explanation 2.- Plant and and health insurance except
Machinery means apparatus, where -
equipment, machinery, pipelines, (A) the Government notifies
telecommunication tower fixed to the services which are
earth by foundation or structural obligatory for an employer to
support that are used for making provide to its employees under


Sec) (Sub-
sec)
outward supply and includes such any law for the time being in
foundation and structural supports force; or
but excludes land, building or any (B) such inward supply of goods
other civil structures. or services or both of a
(e) goods and/or services on which particular category as is used by
tax has been paid under section 9; a registered person for making
(f) goods and/or services used for an outward taxable supply of
personal consumption; the same category of goods or
(g) goods lost, stolen, destroyed, services or both or as part of a
written off or disposed of by way of taxable composite or mixed
gift or free samples; and supply; and
(h) any tax paid in terms of sections
67, 89 or 90. (iv) travel benefits extended to
(5) The Central or a State employees on vacation such as
Government may, by notification leave or home travel
issued in this behalf, prescribe the concession
manner in which the credit
referred to in sub-sections (1) and
(2) above may be attributed. (c) works contract services
when supplied for construction
of immovable property (other
than plant and machinery)
except where it is an input
service for further supply of
works contract service;
(d) goods or services or both

received by a taxable person
for construction of an


Sec) (Sub-
sec)
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.
Explanation.For the
purposes of clauses (c) and (d),
the expression construction
includes re-construction,
renovation, additions or
alterations or repairs, to the
extent of capitalization, to the
said immovable property;
(e) goods or services or both on

which tax has been paid under
section 10;
(f) goods or services or both
received by a non-resident
taxable person except on goods
imported by him;
(g) goods or services or both
used for personal
consumption;
(h) goods lost, stolen,
destroyed, written off or


Sec) (Sub-
sec)
disposed of by way of gift or
free samples; and
(i) any tax paid in terms of
sections 74, 129 and 130.
(6) The Government may

prescribe the manner in which
the credit referred to in sub-
sections (1) and (2) may be
attributed.
Explanation. For the

purposes of this Chapter and
Chapter VI, the expression
plant and machinery means
apparatus, equipment, and
machinery fixed to earth by
foundation or structural
support that are used for
making outward supply of
goods or services or both and
includes such foundation and
structural supports but
excludes-
(i) land, building or any other
civil structures;
(ii) telecommunication towers;
and


Sec) (Sub-
sec)
(iii) Pipelines laid outside the
factory premises.
18 Availability of credit in (1) A person who has applied for 18 Availability of credit (1) Subject to such conditions No change
special circumstances registration under the Act within in special and restrictions as may be
thirty days from the date on which circumstances prescribed
he becomes liable to registration (a) a person who has applied
and has been granted such for registration under this Act
registration shall, subject to such within thirty days from the date
conditions and restrictions as may on which he becomes liable to
be prescribed, be entitled to take registration and has been
credit of input tax in respect of granted such registration shall
inputs held in stock and inputs be entitled to take credit of
contained in semi-finished or input tax in respect of inputs
finished goods held in stock on the held in stock and inputs
day immediately preceding the contained in semi-finished or
date from which he becomes liable finished goods held in stock on
to pay tax under the provisions of the day immediately preceding
this Act. the date from which he
(2) A person, who takes becomes liable to pay tax under
registration under sub-section (3) the provisions of this Act;
of section 23 shall, subject to such (b) a person who takes
conditions and restrictions as may registration under sub-section
be prescribed, be entitled to take (3) of section 25 shall be
credit of input tax in respect of entitled to take credit of input
inputs held in stock and inputs tax in respect of inputs held in
contained in semi-finished or stock and inputs contained in
finished goods held in stock on the semi-finished or finished goods
day immediately preceding the held in stock on the day
date of grant of registration. immediately preceding the

Sec) (Sub-
sec)
(3) Where any registered taxable date of grant of registration;
person ceases to pay tax under (c) where any registered person
section 9, he shall, subject to such ceases to pay tax under section
conditions and restrictions as may 10, he shall be entitled to take
be prescribed, be entitled to take credit of input tax in respect of
credit of input tax in respect of inputs held in stock, inputs
inputs held in stock, inputs contained in semi-finished or
contained in semi-finished or finished goods held in stock and
finished goods held in stock and on on capital goods on the day
capital goods on the day immediately preceding the
immediately preceding the date date from which he becomes
from which he becomes liable to liable to pay tax under section
pay tax under section 8: 9:
PROVIDED that the credit on Provided that the credit on
capital goods shall be reduced by capital goods shall be reduced
such percentage points as may be by such percentage points as
prescribed in this behalf may be prescribed;
(4) Where an exempt supply of (d) where an exempt supply of
goods or services by a registered goods or services or both by a
taxable person becomes a taxable registered person becomes a
supply, such person shall, subject taxable supply, such person
to such conditions and restrictions shall be entitled to take credit
as may be prescribed, be entitled of input tax in respect of inputs
to take credit of input tax in respect held in stock and inputs
of inputs held in stock and inputs contained in semi-finished or
contained in semi-finished or finished goods held in stock
finished goods held in stock relatable to such exempt
relatable to such exempt supply supply and on capital goods
and on capital goods exclusively exclusively used for such


Sec) (Sub-
sec)
used for such exempt supply on the exempt supply on the day
day immediately preceding the immediately preceding the
date from which such supply date from which such supply
becomes taxable: becomes taxable:
PROVIDED that the credit on Provided that the credit on
capital goods shall be reduced by capital goods shall be reduced
such percentage points as may be by such percentage points as
prescribed in this behalf. may be prescribed.
(5) A taxable person shall not be (2) A registered person shall
entitled to take input tax credit not be entitled to take input tax
under sub-section (1), (2), (3) or (4), credit under sub-section (1) in
as the case may be, in respect of respect of any supply of goods
any supply of goods and / or or services or both to him after
services to him after the expiry of the expiry of one year from the
one year from the date of issue of date of issue of tax invoice
tax invoice relating to such supply. relating to such supply.
(6) Where there is a change in the (3) Where there is a change in
constitution of a registered taxable the constitution of a registered
person on account of sale, merger, person on account of sale,
demerger, amalgamation, lease or merger, demerger,
transfer of the business with the amalgamation, lease or
specific provision for transfer of transfer of the business with
liabilities, the said registered the specific Provisions for
taxable person shall be allowed to transfer of liabilities, the said
transfer the input tax credit that registered person shall be
remains unutilized in its books of allowed to transfer the input
accounts to such sold, merged, tax credit which remains
demerged, amalgamated, leased or unutilized in his electronic
credit ledger to such sold,


Sec) (Sub-
sec)
transferred business in the manner merged, demerged,
prescribed. amalgamated, leased or
(7) Where any registered taxable transferred business in such
person who has availed of input tax manner as may be prescribed.
credit switches over as a taxable (4) Where any registered
person for paying tax under section person who has availed of input
9 or, where the goods and / or tax credit opts to pay tax
services supplied by him become under section 10 or, where the
exempt absolutely under section goods or services or both
11, he shall pay an amount, by way supplied by him become wholly
of debit in the electronic credit or exempt, he shall pay an
cash ledger, amount, by way of debit in the
equivalent to the credit of input tax electronic credit ledger or
in respect of inputs held in stock electronic cash ledger,
and inputs contained in semi- equivalent to the credit of input
finished or finished goods held in tax in respect of inputs held in
stock and on capital goods, stock and inputs contained in
reduced by such percentage points semi-finished or finished goods
as may be prescribed, on the day held in stock and on capital
immediately preceding the date of goods, reduced by such
such switch over or, as the case percentage points as may be
may be, the date of such prescribed, on the day
exemption: immediately preceding the
PROVIDED that after payment of date of exercising of such
such amount, the balance of input option or, as the case may be,
tax credit, if any, lying in his the date of such exemption:
electronic credit ledger shall lapse. Provided that after payment of
such amount, the balance of
input tax credit, if any, lying in


Sec) (Sub-
sec)
(8) The amount payable under sub- his electronic credit ledger shall
section (7) shall be calculated in lapse.
such manner as may be prescribed. (5) The amount of credit under
(9) The amount of credit under sub- sub-section (1) and the amount
section (1), (2), (3) and (4) shall be payable under sub-section (4)
calculated in such manner as may shall be calculated in such
be prescribed. manner as may be prescribed.
(10) In case of supply of capital (6) In case of supply of capital
goods or plant and machinery, on goods or plant and machinery,
which input tax credit has been on which input tax credit has
taken, the registered taxable been taken, the registered
person shall pay an amount equal person shall pay an amount
to the input tax credit taken on the equal to the input tax credit
said capital goods or plant and taken on the said capital goods
machinery reduced by the or plant and machinery
percentage points as may be reduced by such percentage
specified in this behalf or the tax on points as may be prescribed or
the transaction value of such the tax on the transaction value
capital goods or plant and of such capital goods or plant
machinery under sub-section (1) of and machinery determined
section 15, whichever is higher: under section 15, whichever is
higher:
PROVIDED FURTHER that where Provided that where refractory
refractory bricks, moulds and dies, bricks, moulds and dies, jigs
jigs and fixtures are supplied as and fixtures are supplied as
scrap, the taxable person may pay scrap, the taxable person may
tax on the transaction value of such pay tax on the transaction
goods under sub-section (1) of value of such goods
section 15. determined under section 15.


Sec) (Sub-
sec)
19 Recovery of Input Tax Where credit has been taken Deleted since
Credit and Interest wrongly, the same shall be interest on ITC is
thereon recovered from the registered separately
taxable person in accordance with covered.
the provisions of this Act.
20 Taking input tax credit (1) The principal referred to in 19 Taking input tax (1) The principal shall, subject
in respect of inputs section 55 shall, subject to such credit in respect of to such conditions and
sent for job work conditions and restrictions as may inputs sent for job restrictions as may be
be prescribed, be allowed input tax work. prescribed, be allowed input
credit on inputs sent to a job- tax credit on inputs sent to a
worker for job-work. job-worker for job-work.
contained in clause (b) of sub- (2) Notwithstanding anything
section (2) of section 16, the contained in clause (6) of sub-
principal shall be entitled to take section (2) of section 16, the
credit of input tax on inputs even if principal shall be entitled to
the inputs are directly sent to a job take credit of input tax on
worker for job-work without their inputs even if the inputs are
being first brought to his place of directly sent to a job worker for
business. job-work without being first
(3) Where the inputs sent for job- brought to his place of
work are not received back by the business.
principal after completion of job-
work or otherwise or are not
supplied from the place of business (3) Where the inputs sent for
of the job worker in accordance job work are not received back
with clause (b) of sub-section (1) of by the principal after

Sec) (Sub-
sec)
section 55 within a period of one completion of job-work or
year of their being sent out, it shall otherwise or are not supplied
be deemed that such inputs had from the place of business of
been supplied by the principal to the job worker in accordance
the job-worker on the day when with clause (a) or clause (b) of
the said inputs were sent out: sub-section (1) of section 43
PROVIDED that where the inputs within one year of being sent
are sent directly to a job worker, out, it shall be deemed that
the period of one year shall be such inputs had been supplied
counted from the date of receipt of by the principal to the job-
inputs by the job worker. worker on the day when the
(4) The principal shall, subject to said inputs were sent out:
such conditions and restrictions as
may be prescribed, be allowed Provided that where the inputs
input tax credit on capital goods are sent directly to a job
sent to a job-worker for job-work. worker, the period of one year
(5) Notwithstanding anything shall be counted from the date
contained in clause (b) of sub- of receipt of inputs by the job
section (2) of section 16, the worker.
principal shall be entitled to take
credit of input tax on capital goods (4) The principal shall, subject
even if the capital goods are to such conditions and
directly sent to a job worker for restrictions as may be
job-work without their being first prescribed, be allowed input
brought to his place of business. tax credit on capital goods sent
(6) Where the capital goods sent to a job worker for job work.
for job-work are not received back
by the principal within a period of
three years of their being sent out,


Sec) (Sub-
sec)
it shall be deemed that such capital (5) Notwithstanding anything
goods had been supplied by the contained in clause (b) of sub-
principal to the job-worker section (2) of section 16, the
on the day when the said capital principal shall be entitled to
goods were sent out: take credit of input tax on
PROVIDED that where the capital capital goods even if the capital
goods are sent directly to a job goods are directly sent to a job
worker, the period of three years worker for job-work without
shall be counted from the date of being first brought to his place
receipt of capital goods by the job of business.
worker.
(7) Nothing contained in sub-
section (3) or sub-section (6) shall (6) Where the capital goods
apply to moulds and dies, jigs and sent for job work are not
fixtures, or tools sent out to a job- received back by the principal
worker for job-work. within a period of three years
of being sent out, it shall be
deemed that such capital goods
had been supplied by the
principal to the job worker on
the day when the said capital
goods were sent out:
Provided that where the capital

goods are sent directly to a job
worker, the period of three
years shall be counted from the
date of receipt of capital goods
by the job worker.


Sec) (Sub-
sec)
(7) Nothing contained in sub-

section (3) or sub-section (6)
shall apply to moulds and dies,
jigs and fixtures, or tools sent
out to a job worker for job
work.
Explanation.- For the purpose

of this section, principal
means the person referred to
sub-section (1) of section 143.
21 Manner of (1) The Input Service Distributor 20 Manner of (1) The Input Service Union Territories
distribution of credit shall distribute, in such manner as distribution of credit Distributor shall distribute the has been added.
by Input Service may be prescribed, the credit of by Input Service credit of central tax as central
Distributor CGST as CGST or IGST and IGST as Distributor. tax or integrated tax and The definition of
IGST or CGST, by way of issue of a integrated tax as integrated tax Turnover will now
prescribed document containing, or central tax, by way of issue exclude Excise
inter alia, the amount of input of a Duty, State Excise
Page 37 of 163 tax credit being document containing the Duty and VAT.
distributed or being reduced amount of input tax credit
thereafter, where the Distributor being distributed in such
and the recipient of credit are manner as may be prescribed.
located in different States. (CGST (2) The Input Service
ACT) Distributor may distribute the
(1) The Input Service Distributor credit subject to the following
shall distribute, in such manner as conditions, namely:
may be prescribed, the credit of
SGST as SGST or IGST, by way of


Sec) (Sub-
sec)
issue of a prescribed document (a) the credit can be distributed
containing, inter alia, the amount to the recipients of credit
of input tax credit being distributed against a document
or being reduced thereafter, where containing such details as may
the Distributor and the recipient of be prescribed;
credit are located in different (b) the amount of the credit
States. distributed shall not exceed the
(SGST Act) amount of credit available for
(2) The Input Service Distributor distribution;
shall distribute, in such manner as (c) the credit of tax paid on
may be prescribed, the credit of input services attributable to a
CGST and IGST as CGST, by way of recipient of credit shall be
issue of a prescribed document distributed only to that
containing, inter alia, the amount recipient;
of input tax credit being distributed (d) the credit of tax paid on
or being reduced thereafter, where input services attributable to
the Distributor and the recipient of more than one recipient of
credit, being a business vertical, are credit shall be distributed
located in the same State. (CGST amongst such recipients to
Act) whom the input service is
(2) The Input Service Distributor attributable and such
shall distribute, in such manner as distribution shall be pro rata on
may be prescribed, the credit of the basis of the turnover in a
SGST and IGST as SGST, by way of State or turnover in a Union
issue of a prescribed document territory of such recipient,
containing, inter alia, the amount during the relevant period, to
of input tax credit being distributed the aggregate of the turnover
or being reduced thereafter, where of all such recipients to whom
the Distributor and the recipient of such input service is


Sec) (Sub-
sec)
credit, being a business vertical, are attributable and which are
located in the same State. (SGST operational in the current year,
Act) during the said relevant
(3) The Input Service Distributor period;
may distribute the credit subject to (e) the credit of tax paid on
the following conditions, namely: input services attributable to all
(a) the credit can be distributed recipients of credit shall be
against a prescribed document distributed amongst such
issued to each of the recipients of recipients and such distribution
the credit so distributed, and such shall be pro rata on the basis of
document shall contain details as the turnover in a State or
may be prescribed; turnover in a Union territory of
(b) the amount of the credit such recipient, during the
distributed shall not exceed the relevant period, to the
amount of credit available for aggregate of the turnover of all
distribution; recipients and which are
(c) the credit of tax paid on input operational in the current year,
services attributable to a recipient during the said relevant period.
of credit shall be distributed only to Explanation.For the
that recipient; purposes of this section,
(d) the credit of tax paid on input (a) the relevant period shall
services attributable to more than be
one recipient of credit shall be (i) if the recipients of credit
distributed only amongst such have turnover in their States or
recipient(s) to whom the input Union territories in the
service is attributable and such financial year preceding the
distribution shall be pro rata on the year during which credit is to
basis of the turnover in a State of be distributed, the said
financial year; or


Sec) (Sub-
sec)
such recipient, during the relevant (ii) if some or all recipients of
period, to the aggregate the credit do not have any
of the turnover of all such turnover in their States or
recipients to whom such input Union territories in the
service is attributable and which financial year preceding the
are operational in the current year, year during which the credit is
during the said relevant period; to be distributed, the last
(e) the credit of tax paid on input quarter for which details of
services attributable to all such turnover of all the
recipients of credit shall be recipients are available,
distributed amongst such previous to the month during
recipients and such distribution which credit is to be
shall be pro rata on the basis of the distributed;
turnover in a State of such (b) the expression recipient of
recipient, during the relevant credit means the supplier of
period, to the aggregate of the goods or services or both
turnover of all recipients and which having the same Permanent
are operational in the Account Number as that of the
Current year, during the said Input Service Distributor;
relevant period. (c) the term turnover, in
Explanation 1. For the purposes of relation to any registered
this section, the relevant period person engaged in the supply
shall be of taxable goods as well as
(a) if the recipients of the credit goods not taxable under this
have turnover in their States in the Act, means the value of
financial year preceding the year turnover, reduced by the
during which credit is to be amount of any duty or tax
distributed, the said financial levied under entry 84 of List I of
year; or the Seventh Schedule to the


Sec) (Sub-
sec)
(b) if some or all recipients of the Constitution and entry 51 and
credit do not have any turnover in 54 of List II of the said Schedule.
their States 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.
Explanation 2. - For the purposes of
this section, recipient of credit
means the supplier of goods and /
or services having the same PAN as
that of Input Service Distributor.
Explanation 3. For the purposes
of this section, turnover means
aggregate Value of turnover, as
defined under sub-section (6) of
section 2.
22 Manner of recovery Where the Input Service 21 Manner of recovery Where the Input Service
of credit distributed Distributor distributes the credit in of credit distributed Distributor distributes the
in excess contravention of the provisions in excess. credit in contravention of the
contained in section 21 resulting in provisions contained in section
excess distribution of credit to one 20 resulting in excess
or more recipients of credit, the distribution of credit to one or
excess credit so distributed shall be more recipients of credit, the
recovered from such recipient(s) excess credit so distributed
along with interest, and the shall be recovered from such


Sec) (Sub-
sec)
provisions of section 66 or 67, as recipients along with interest,
the case may be, shall apply and the provisions of section 73
mutatis mutandis for effecting such or section 74, as the case may
recovery. be, shall, mutatis mutandis,
apply for determination of
amount to be recovered.
CHAPTER VI :REGISTRATION
23 Registration (1) Every person who is liable to be 22 Persons liable for (1) Every supplier shall be liable Provisions of
registered under Schedule V of this registration to be registered under this Act Schedule V has
Act shall apply for registration in in the State or been merged in
every such State in which he is so Union territory, other than Section 22, 23 & 24
liable within thirty days from the special category States, from of the March 17
date on which he becomes liable to where he makes a taxable Law.
registration, in such manner and supply of goods or services or
subject to such conditions as may both, if his aggregate turnover
be prescribed: in a financial year exceeds Aggregate
PROVIDED that a casual taxable twenty lakh rupees: Turnover Limit of
person or a non-resident taxable Provided that where such Rs. 10 lacs for
person shall apply for registration person makes taxable supplies Special Category
at least five days prior to the of goods or services or both States and Rs. 20
commencement of business. from any of the special Lacs for other
(2) Notwithstanding anything category States, he shall be states and Union
contained in sub-section (1), a liable to be registered if his Territories have
person having multiple business aggregate been prescribed in
verticals in a State may obtain a Turnover in a financial year Act itself. Earlier
separate registration for each exceeds ten lakh rupees. the same has been
business Vertical, subject to such stated in Schedule
conditions as may be prescribed. V.

Sec) (Sub-
sec)
(3) A person, though not liable to (2) Every person who, on the
be registered under Schedule V, day immediately preceding the
may get himself Registered appointed day, is registered
voluntarily, and all provisions of or holds a license under an
this Act, as are applicable to a existing law, shall be liable to
registered taxable person, shall be registered under this Act
apply to such person. with effect from the appointed
(4) Every person shall have a day.
Permanent Account Number (3) Where a business carried on
issued under the Income Tax Act, by a taxable person registered
1961 (43 of 1961) in order to be under this Act is
eligible for grant of registration Transferred, whether on
under sub-section (1), (2) or (3): account of succession or
PROVIDED that a person required otherwise, to another person
to deduct tax under section 46 shall as a going concern, the
have, in lieu of a Permanent transferee or the successor, as
Account Number, a Tax Deduction the case may be, shall be liable
and Collection Account Number to be registered with effect
(TAN) issued under the said Act in from the date of such transfer
order to be eligible for grant of or succession.
registration. (4) Notwithstanding anything
(5) Notwithstanding anything contained in sub-sections (1)
contained in sub-section (4), a non- and (3), in a case of transfer
resident taxable person may be pursuant to sanction of a
granted registration under sub- scheme or an arrangement for
section (1) on the basis of any other amalgamation or, as the case
document as may be prescribed. may be, de-merger of two or
(6) Where a person who is liable to more companies pursuant to
be registered under this Act fails to an order of a High Court,


Sec) (Sub-
sec)
obtain registration, the proper Tribunal Persons liable for
officer may, without prejudice to registration.
any action that is, or may be taken or otherwise, the transferee
under this Act, or under any other shall be liable to be registered,
law for the time being in force, with effect from the date on
proceed to register such person in which the Registrar of
the manner as may be prescribed. Companies issues a certificate
(7) Notwithstanding anything of incorporation giving effect to
contained in sub-section (1), (a) such order of the High Court or
any specialized agency of the Tribunal.
United Nations Organization or any Explanation.For the
Multilateral Financial Institution purposes of this section,
and Organization notified under (i) the expression aggregate
the United Nations turnover shall include all
(Privileges and Immunities) Act, supplies made by the taxable
1947 (46 of 1947), Consulate or person, whether on his own
Embassy of foreign countries shall account or made on behalf of
be granted a Unique Identity all his principals;
Number; and (ii) the supply of goods, after
(b) any other person or class of completion of job-work, by a
persons, as may be notified by the registered job worker shall be
Commissioner, shall obtain a treated as the supply of goods
Unique Identity Number, by the principal referred to in
in the manner prescribed, for the section 143, and the value of
purpose(s) notified, including such goods shall not be
refund of taxes on the notified included in the aggregate
supplies of goods and/or services turnover of the registered
received by them. job worker;


Sec) (Sub-
sec)
(8) The registration or the Unique (iii) the expression special
Identity Number, shall be granted category States shall mean the
or, as the case may be, rejected States as specified in sub-clause
after due verification in the manner (g) of clause (4) of article 279A
and within such period as may be of the Constitution.
prescribed.
(9) A certificate of registration
shall be issued in the prescribed
form, with effective date as may be
prescribed.
(10) A registration or an Unique
Identity Number shall be deemed
to have been granted after the
period prescribed under sub-
section (8), if no deficiency has
been communicated to the
applicant by the proper officer
within that period.
contained in sub-section (8), any
rejection of application for
registration or the Unique Identity
Number under the CGST Act /
SGST Act shall be deemed to be a
registration under the SGST Act /
CGST Act.
(12) The grant of registration or the
Unique Identity Number under the


Sec) (Sub-
sec)
CGST Act / SGST Act shall be
deemed to be a grant of
Number under the SGST/CGST Act
provided that the application for
Number has not been rejected
under SGST/CGST Act within the
time specified in sub-section (8).
(13) The Central or a State
Government may, on the
recommendation of the Council, by
notification, specify the category of
persons who may be exempted
from obtaining registration under
this Act.
SCHEDULE V PERSONS LIABLE TO 1. Every supplier shall be liable to 23 Persons not (1) The following persons shall Provisions of
BE REGISTERED be registered under this Act in the liable for not be liable to registration, Schedule V has
State from where he makes a registration namely: been merged in
taxable supply of goods and/or (a) any person engaged Section 22, 23 & 24
services if his aggregate turnover in exclusively in the business of of the March 17
a financial year exceeds twenty supplying goods or Law.
lakh rupees: services or both that are not
PROVIDED that where such person liable to tax or wholly exempt
makes taxable supplies of goods from tax under this Act or
and/or services from any of the under the Integrated Goods
States specified in sub-clause (g) of and Services Tax Act;
clause (4) of Article 279A of the
Constitution, he shall be liable to


Sec) (Sub-
sec)
be registered if his aggregate (b) an agriculturist, to the
turnover in a financial year exceeds extent of supply of produce out
ten lakh rupees. (Other than of cultivation of land.
Special Category States) (2) The Government may, on
2. Every supplier shall be liable to the recommendations of the
be registered under this Act in the Council, by notification, specify
State from where he makes a the category of persons who
taxable supply of goods and/or may be exempted from
services if his aggregate turnover in obtaining registration under
a financial year exceeds ten lakh this Act.
rupees: (Special Category States)
Explanation 1.- The aggregate
turnover shall include all supplies
made by the taxable person,
whether on his own account or
made on behalf of all his principals.
Explanation 2.- 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 55, and the value of such
goods shall not be included in the
aggregate turnover of the
registered job worker.
2. The following persons shall not
be liable to registration
(a) any person engaged exclusively
in the business of supplying goods


Sec) (Sub-
sec)
and/or services that are not liable
to tax or are wholly exempt from
tax under this Act;
(b) an agriculturist, for the purpose
of agriculture.
3. Subject to the provisions of
paragraph 1, every person who, on
the day immediately preceding the
appointed day, is registered or
holds a license under an earlier law,
shall be liable to be registered
under this Act with effect from the
appointed day.
4. Where a business carried on by a
taxable person registered under
this Act is transferred, whether on
account of succession or
otherwise, to another person as a
going concern, the transferee, or
the successor, as the case may be,
shall be liable to be registered with
effect from the date of such
transfer or succession.
5. Notwithstanding anything
contained in paragraph 1 and 3
above, in a case of transfer
pursuant to sanction of a scheme
or an arrangement for
amalgamation or, as the case may


Sec) (Sub-
sec)
be, de-merger of two or more
companies by an order of a High
Court, the transferee shall be liable
to be registered, where required,
with effect from the date on which
the Registrar of Companies issues a
certificate of incorporation giving
effect to such order of the High
Court.
6. Notwithstanding anything
contained in paragraph 1 and 3
above, the following categories of
persons shall be required to be
registered under this Act:
(i) persons making any inter-State
taxable supply, irrespective of the
threshold specified under
paragraph 1; (ii) casual taxable
persons, irrespective of the
paragraph 1; (iii) persons who are
required to pay tax under reverse
charge, irrespective of the
paragraph 1; (iv) persons who are
required to pay tax under sub-
section (4) of section 8, irrespective
of the threshold specified under
paragraph 1;


Sec) (Sub-
sec)
(v) non-resident taxable persons,
irrespective of the threshold
specified under paragraph 1;
(vi) persons who are required to
deduct tax under section 46,
whether or not separately
registered under this Act;
(vii) persons who are required to
collect tax under 56, whether or
not separately registered under the
Act;
(viii) persons who supply goods
and/or services on behalf of other
taxable persons whether as an
agent or otherwise, irrespective of
the threshold specified under
paragraph 1;
(ix) input service distributor,
registered under the Act;
(x) persons who supply goods
and/or services, other than
supplies specified under sub-
section (4) of section 8 , through
such electronic commerce
operator who is required to collect
tax at source under section 56,
irrespective of the threshold
specified in paragraph 1;


Sec) (Sub-
sec)
(xi) every electronic commerce
operator, irrespective of the
threshold specified in paragraph 1;
(xii) every person supplying online
information and database access or
retrieval services from a place
outside India to a person in India,
other than a registered taxable
person; and
(xiii) such other person or class of
persons as may be notified by the
Central Government or a State
Government on the
recommendation of the Council.
24 Compulsory Notwithstanding anything Provisions of
registration in contained in sub-section (1) of Schedule V has
certain cases section 22, the following been merged in
categories of persons shall be Section 22, 23 & 24
required to be registered under of the March 17
this Act, Law.
(i) persons making any inter-
State taxable supply;
(ii) casual taxable persons
making taxable supply;
(iii) persons who are required
to pay tax under reverse
charge;


Sec) (Sub-
sec)
(iv) person who are required to
pay tax under sub-section (5) of
section 9;
(v) non-resident taxable
persons making taxable supply;
(vi) persons who are required
to deduct tax under section 51,
whether or not
separately registered under
this Act;
(vii) persons who make taxable
both on behalf of
other taxable persons whether
as an agent or otherwise;
(viii) Input Service Distributor,
registered under this
Act;
(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;
(x) every electronic commerce
operator;


Sec) (Sub-
sec)
(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
(xii) such other person or class
of persons as may be notified
by the Government
on the recommendations of the
Council.
25 Procedure for (1) Every person who is liable to Provisions of
registration be registered under section 22 Schedule V has
or section 24 shall been merged in
apply for registration in every Section 22, 23 & 24
such State or Union territory in of the March 17
which he is so liable within Law.
thirty days from the date on
which he becomes liable to
registration, in such manner
and
subject to such conditions as
may be prescribed:
Provided that a casual taxable
person or a non-resident
taxable person shall apply for


Sec) (Sub-
sec)
registration at least five days
prior to the commencement of
business.
Explanation.Every person
who makes a supply from the
territorial waters of India
shall obtain registration in the
coastal State or Union territory
where the nearest point of the
appropriate base line is
located.
(2) A person seeking
registration under this Act shall
be granted a single registration
in a State or Union territory:
Provided that a person having
multiple business verticals in a
State or Union territory
may be granted a separate
registration for each business
vertical, subject to such
conditions
as may be prescribed.
(3) A person, though not liable
to be registered under section
22 or section 24 may get
himself registered voluntarily,
and all provisions of this Act, as
are applicable to a registered


Sec) (Sub-
sec)
person, shall apply to such
person.
(4) A person who has obtained
or is required to obtain more
than one registration,
whether in one State or Union
territory or more than one
State or Union territory shall, in
respect of each such
registration, be treated as
purposes of this
Act.
(5) Where a person who has
obtained or is required to
obtain registration in a State or
Union territory in respect of an
establishment, has an
establishment in another State
or
Union territory, then such
establishments shall be treated
as establishments of distinct
persons for the purposes of this
Act.
(6) Every person shall have a
Permanent Account Number
issued under the Incometax


Sec) (Sub-
sec)
Act, 1961 in order to be eligible
for grant of registration:
Provided that a person
required to deduct tax under
section 51 may have, in lieu of
a
Permanent Account Number, a
Tax Deduction and Collection
Account Number issued under
the said Act in order to be
eligible for grant of
registration.
contained in sub-section (6), a
non-resident taxable
person may be granted
registration under sub-section
(1) on the basis of such other
documents
(8) Where a person who is
liable to be registered under
this Act fails to obtain
registration, the proper officer
may, without prejudice to any
action which may be taken
under this Act or under any
other law for the time being in
force, proceed to register such


Sec) (Sub-
sec)
person in such manner as may
be prescribed.
contained in sub-section (1),
(a) any specialized 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
(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.
(10) The registration or the
Unique Identity Number shall
be granted or rejected after


Sec) (Sub-
sec)
due verification in such manner
and within such period as may
be prescribed. (11) A certificate
of registration shall be issued in
such form and with effect from
such
date as may be prescribed.
(12) A registration or a Unique
Identity Number shall be
deemed to have been granted
after the expiry of the period
prescribed under sub-section
(10), if no deficiency has been
communicated to the applicant
within that period.
26 Deemed 26. (1) The grant of registration Provisions of
registration or the Unique Identity Number Schedule V has
under the State Goods been merged in
and Services Tax Act or the Section 22, 23 & 24
Union Territory Goods and of the March 17
Services Tax Act shall be Law.
deemed to
be a grant of registration or the
Unique Identity Number under
this Act subject to the
condition that the application
for registration or the Unique
Identity Number has not been


Sec) (Sub-
sec)
rejected under this Act within
the time specified in sub-
section (10) of section 25.
contained in sub-section (10) of
section 25, any rejection
of application for registration
or the Unique Identity Number
under the State Goods and
Services Tax Act or the Union
Territory Goods and Services
Tax Act shall be deemed to be a
registration under this Act.
24 Special provisions (1) The certificate of registration 27 Special 27. (1) The certificate of No change
relating to casual issued to a casual taxable person or provisions registration issued to a casual
taxable person and a non-resident relating to taxable person or a
non-resident taxable person shall be valid for a casual taxable nonresident
taxable person period specified in the application person and taxable person shall be valid for
for non-resident the period specified in the
registration or ninety days from the taxable application for
effective date of registration, person. registration or ninety days from
whichever is the effective date of
earlier and such person shall make registration, whichever is
taxable supplies only after the earlier and
issuance of the such person shall make taxable
certificate of registration: supplies only after the issuance
of the certificate of
registration:


Sec) (Sub-
sec)
PROVIDED that the proper officer Provided that the proper
may, at the request of the said officer may, on sufficient cause
taxable person, being shown by the said
extend the aforesaid period of taxable person, extend the said
ninety days by a further period not period of ninety days by a
exceeding ninety further period not exceeding
days. ninety days.
(2) Notwithstanding anything to (2) A casual taxable person or a
the contrary contained in this Act, non-resident taxable person
a casual taxable shall, at the time of
person or a non-resident taxable submission of application for
person shall, at the time of registration under sub-section
submission of (1) of section 25, make an
application for registration under advance deposit of tax in an
sub-section (1) of section 23, make amount equivalent to the
an advance estimated tax liability of such
deposit of tax in an amount person
equivalent to the estimated tax for the period for which the
liability of such registration is sought:
person for the period for which the Provided that where any
registration is sought: extension of time is sought
PROVIDED that where any under sub-section (1), such
extension of time is sought under taxable person shall deposit an
sub-section (1), such additional amount of tax
taxable person shall deposit an equivalent to the estimated tax
additional amount of tax liability of such person for the
equivalent to the estimated period for which the extension
is sought.


Sec) (Sub-
sec)
tax liability of such person for the (3) The amount deposited
period for which the extension is under sub-section (2) shall be
sought. credited to the electronic
(3) The amount deposited under cash ledger of such person and
sub-section (2) shall be credited to shall be utilised in the manner
the electronic provided under
cash ledger of such person and section 49.
shall be utilized in the manner
provided under
Section 44 .
25 Amendment of (1) Every registered taxable person 28 Amendment (1) Every registered person and
registration and a person to whom a unique of a person to whom a Unique
identity number Registration. Identity Number has
has been assigned shall inform the been assigned shall inform the
proper officer of any changes in the proper officer of any changes in
information furnished at the time the information furnished at
of registration, or that furnished the time of registration or
subsequently, subsequent thereto, in such
in the manner and within such form and manner and within
period as may be prescribed. (2) such
The proper officer may, on the period as may be prescribed.
basis of information furnished (2) The proper officer may, on
under sub-section the basis of information
(1) or as ascertained by him, furnished under sub-section (1)
approve or reject amendments in or as ascertained by him,
the registration approve or reject amendments
particulars in the manner and in the registration particulars in
within such period as may be such
prescribed:


Sec) (Sub-
sec)
PROVIDED that approval of the manner and within such period
proper officer shall not be required as may be prescribed:
in respect of Provided that approval of the
amendment of such particulars as proper officer shall not be
may be prescribed. required in respect of
(3) The proper officer shall not amendment
reject the request for amendment of such particulars as may be
in the registration prescribed:
particulars without giving a notice Provided further that the
to show cause and without giving proper officer shall not reject
the person a the application for amendment
reasonable opportunity of being in the registration particulars
heard. without giving the person an
(4) Any rejection or, as the case opportunity of being heard.
may be, approval of amendments (3) Any rejection or approval of
under the CGST amendments under the State
Act/SGST Act shall be deemed to be Goods and Services Tax
a rejection or approval of Act or the Union Territory
amendments Goods and Services Tax Act, as
under the SGST Act/CGST Act. the case may be, shall be
deemed
to be a rejection or approval
under this Act.
26 Cancellation of (1) The proper officer may, either 29 Cancellation 1) The proper officer may,
registration on his own motion or on an of either on his own motion or on
application filed, in the registration an application filed by
prescribed manner, by the the registered person or by his
registered taxable person or by his legal heirs, in case of death of
legal heirs, in case such person, cancel the


Sec) (Sub-
sec)
of death of such person, cancel the registration, in such manner
registration, in such manner and and within such period as may
within such be prescribed, having regard to
period as may be prescribed, the circumstances where,
having regard to the circumstances (a) the business has been
where, - discontinued, transferred fully
(a) the business has been for any reason including
discontinued, transferred fully for death of the proprietor,
any reason including amalgamated with other legal
death of the proprietor, entity, demerged or otherwise
amalgamated with other legal disposed of; or
entity, demerged or (b) there is any change in the
otherwise disposed of; or constitution of the business; or
(b) there is any change in the (c) the taxable person, other
constitution of the business; or than the person registered
(c) the taxable person, other than under sub-section (3) of
the person registered under sub- section 25, is no longer liable to
section (3) of be registered under section 22
section 23, is no longer liable to be or section 24.
registered under Schedule V . (2) The proper officer may
(2) The proper officer may, in the cancel the registration of a
manner as may be prescribed, person from such date,
cancel the including
registration of taxable person from any retrospective date, as he
such date, including any anterior may deem fit, where,
date, as he (a) a registered person has
may deem fit, where, - contravened such provisions of
the Act or the rules


Sec) (Sub-
sec)
(a) the registered taxable person made thereunder as may be
has contravened such provisions of prescribed; or
the Act or (b) a person paying tax under
the rules made thereunder as may section 10 has not furnished
be prescribed; or returns for three
(b) a person paying tax under consecutive tax periods; or
section 9 has not furnished returns (c) any registered person, other
for three than a person specified in
consecutive tax periods; or clause (b), has not
(c) any taxable person, other than a furnished returns for a
person specified in clause (b), has continuous period of six
not months; or
furnished returns for a continuous (d) any person who has taken
period of six months; or voluntary registration under
(d) any person who has taken sub-section (3) of
voluntary registration under sub- section 25 has not commenced
section (3) of business within six months
section 23 has not commenced from the date of registration;
business within six months from or
the date of (e) registration has been
registration. obtained by means of fraud,
(3) Where any registration has wilful misstatement or
been obtained by means of fraud, suppression of facts:
wilful misstatement Provided that the proper
or suppression of facts, the proper officer shall not cancel the
officer may cancel the registration registration without giving
with the person an opportunity of
retrospective effect, subject to the being heard.
provisions of section 37.


Sec) (Sub-
sec)
(4) The proper officer shall not (3) The cancellation of
cancel the registration without registration under this section
giving a notice to show shall not affect the liability of
cause and without giving the the
person a reasonable opportunity of person to pay tax and other
being heard: dues under this Act or to
PROVIDED that such notice may discharge any obligation under
not be issued where an application this Act
is filed by the or the rules made thereunder
registered taxable person or his for any period prior to the date
legal heirs, in the case of death of of cancellation whether or not
such person, for such tax and other dues are
cancellation of registration. (5) The determined before or after the
cancellation of registration under date of cancellation.
this section shall not affect the (4) The cancellation of
liability of registration under the State
the taxable person to pay tax and Goods and Services Tax Act or
other dues under the Act or to the
discharge any Union Territory Goods and
obligation under the Act or the Services Tax Act, as the case
rules made thereunder for any may be, shall be deemed to be
period prior to the a
date of cancellation whether or not cancellation of registration
such tax and other dues are under this Act.
determined (5) Every registered person
before or after the date of whose registration is cancelled
cancellation. shall pay an amount, by


Sec) (Sub-
sec)
(6) The cancellation of registration way of debit in the electronic
under the CGST Act/SGST Act shall credit ledger or electronic cash
be deemed to ledger, equivalent to the credit
be a cancellation of registration of input tax in respect of inputs
under the SGST Act/CGST Act. held in stock and inputs
(7) Every registered taxable person contained in semi-finished or
whose registration is cancelled finished goods held in stock or
shall pay an capital goods or plant and
amount, by way of debit in the machinery on the day
electronic credit or cash ledger, immediately
equivalent to the preceding the date of such
credit of input tax in respect of cancellation or the output tax
inputs held in stock and inputs payable on such goods,
contained in semifinished whichever
or finished goods held in stock on is higher, calculated in such
the day immediately preceding the manner as may be prescribed:
date of such cancellation or the Provided that in case of capital
output tax payable on such goods, goods or plant and machinery,
whichever is the taxable person shall
higher, calculated in such manner pay an amount equal to the
as may be prescribed: input tax credit taken on the
PROVIDED that in case of capital said capital goods or plant and
goods, the taxable person shall pay machinery, reduced by such
an amount percentage points as may be
equal to the input tax credit taken prescribed or the tax on the
on the said capital goods reduced transaction value of such
by the capital goods or plant and
machinery under section 15,
whichever


Sec) (Sub-
sec)
percentage points as may be is higher.
prescribed in this behalf or the tax (6) The amount payable under
on the transaction sub-section (5) shall be
value of such capital goods under calculated in such manner as
sub-section (1) of section 15, may be prescribed.
whichever is higher.
(8) The amount payable under sub-
section (7) shall be calculated in
such manner as
may be prescribed.
27 Revocation of (1) Subject to such conditions and 30 Revocation (1) Subject to such conditions
cancellation of in such manner as may be of as may be prescribed, any
registration prescribed, any cancellation registered person, whose
registered taxable person, whose of registration is cancelled by the
registration is cancelled by the registration proper officer on his own
proper officer on motion, may apply to such
his own motion, may apply to such officer
officer for revocation of for revocation of cancellation
cancellation of the of the registration in the
registration in the prescribed prescribed manner within
manner within thirty days from the thirty days
date of service from the date of service of the
of the cancellation order. cancellation order. (2) The
(2) The proper officer may, in the proper officer may, in such
manner and within such period as manner and within such period
may be as may be prescribed,
prescribed in this behalf, by way of by order, either revoke
an order, either revoke cancellation of the registration
cancellation of the or reject the application:


Sec) (Sub-
sec)
registration or reject the Provided that the application
application for revocation for good for revocation of cancellation
and sufficient of registration shall not be
reasons. rejected unless the applicant
(3) The proper officer shall not has been given an opportunity
reject the application for of being heard.
revocation of cancellation of (3) The revocation of
registration without giving a notice cancellation of registration
to show cause and without giving under the State Goods and
the person Services
a reasonable opportunity of being Tax Act or the Union Territory
heard. Goods and Services Tax Act, as
(4) Revocation of cancellation of the case may be, shall be
registration under the CGST Act / deemed to be a revocation of
SGST Act shall be cancellation of registration
deemed to be a revocation of under this Act.
cancellation of registration under
the SGST Act /
CGST Act.
CHAPTER VII TAX INVOICE, CREDIT AND DEBIT NOTES
28 Tax invoice (1) A registered taxable person 31 Tax invoice. (1) A registered person
supplying taxable goods shall, supplying taxable goods shall,
before or at the time before or at the time of,
of,-
(a) involves movement (a) removal of goods for supply
of goods, or to the recipient, where the
supply involves
movement of goods; or

Sec) (Sub-
sec)
(b) delivery of goods or making (b) delivery of goods or making
available thereof to the recipient, available thereof to the
in any other case, recipient, in any other
issue a tax invoice showing the case,
description, quantity and value of issue a tax invoice showing the
goods, the tax description, quantity and value
charged thereon and such other of goods, the tax charged
particulars as may be prescribed: thereon and such other
PROVIDED that the Central/State particulars as may be
Government may, on the prescribed:
recommendation of the Provided that the Government
Council, by notification, specify the may, on the recommendations
categories of goods and/or of the Council, by
supplies in respect of notification, specify the
which the tax invoice shall be categories of goods or supplies
issued within such time as may be in respect of which a tax invoice
prescribed. shall be issued, within such
(2) A registered taxable person time and in such manner as
supplying taxable services shall, may be prescribed.
before or after the (2) A registered person
provision of service but within a supplying taxable services shall,
period prescribed in this behalf, before or after the provision
issue a tax of service but within a
invoice, showing the description, prescribed period, issue a tax
value, the tax payable thereon and invoice, showing the
such other description, value,
particulars as may be prescribed: tax charged thereon and such
other particulars as may be
prescribed:


Sec) (Sub-
sec)
PROVIDED that the Central/State Provided that the Government
Government may, on the may, on the recommendations
recommendation of the of the Council, by
Council, by notification, specify the notification and subject to such
categories of services in respect of conditions as may be
which any mentioned therein, specify the
other document issued in relation categories
to the supply shall be deemed to be of services in respect of which
a tax invoice,
subject to such conditions and (a) any other document issued
limitations as may be prescribed. in relation to the supply shall be
(3) Notwithstanding anything deemed to be a
contained in sub-sections (1) and tax invoice; or
(2): (b) tax invoice may not be
(a) a registered taxable person issued.
may, within one month from the (3) Notwithstanding anything
date of issuance of contained in sub-sections (1)
certificate of registration and in and (2)
such manner as may be prescribed, (a) a registered person may,
issue a within one month from the
revised invoice against the invoice date of issuance of
already issued during the period certificate of registration and in
starting from such manner as may be
the effective date of registration till prescribed, issue a revised
the date of issuance of certificate invoice against the invoice
of already issued during the
registration to him; period beginning with the
effective


Sec) (Sub-
sec)
(b) a registered taxable person date of registration till the date
supplying exempted goods and/or of issuance of certificate of
services or paying registration to him;
tax under the provisions of section (b) a registered person may not
9 shall issue, instead of a tax issue a tax invoice if the value
invoice, a bill of of the goods or
supply containing such particulars services or both supplied is less
and in such manner as may be than two hundred rupees
prescribed: subject to such conditions
PROVIDED that the registered and in such manner as may be
taxable person may not issue a bill prescribed;
of supply if the (c) a registered person
value of the goods or services supplying exempted goods or
supplied is less than one hundred services or both or paying
rupees except where tax under the provisions of
the recipient of the goods or section 10 shall issue, instead
services requires such bill. of a tax invoice, a bill of
(c) a registered taxable person supply containing such
shall, on receipt of advance particulars and in such manner
payment with respect to as may be prescribed:
any supply of goods or services by Provided that the registered
him, issue a receipt voucher or any person may not issue a bill of
other supply if the value of
document, including therein such the goods or services or both
particulars as may be prescribed, supplied is less than two
evidencing hundred rupees subject to
receipt of such payment; such conditions and in such
manner as may be prescribed;


Sec) (Sub-
sec)
(d) a registered taxable person who (d) a registered person shall, on
is liable to pay tax under sub- receipt of advance payment
section (3) of with respect to any
section 8 shall issue an invoice in supply of goods or services or
respect of goods or services both, issue a receipt voucher or
received by him on any other document,
the date of receipt of goods or containing such particulars as
services from a person who is not may be prescribed, evidencing
registered under receipt of such payment; (e)
the Act. (4) In case of continuous where, on receipt of advance
supply of goods, where successive payment with respect to any
statements of accounts supply of goods or
or successive payments are services or both the registered
involved, the invoice shall be issued person issues a receipt
before or at the voucher, but subsequently no
time each such statement is issued supply is made and no tax
or, as the case may be, each such invoice is issued in pursuance
payment is thereof, the said registered
received. person may issue to the person
(5) In case of continuous supply of who had made the payment, a
services, refund voucher against
(a) where the due date of payment such payment;
is ascertainable from the contract, (f) a registered person who is
the invoice shall be issued before liable to pay tax under sub-
or after the payment is liable to be section (3) or
made by the recipient but within a sub-section (4) of section 9
period prescribed in this behalf shall issue an invoice in respect
whether or not any payment has of goods or services or


Sec) (Sub-
sec)
been received by the supplier of both received by him from the
the service; supplier who is not registered
(b) where the due date of payment on the date of receipt of
is not ascertainable from the goods or services or both;
contract, the invoice (g) a registered person who is
shall be issued before or after each liable to pay tax under sub-
such time when the supplier of section (3) or subsection
service (4) of section 9 shall issue a
receives the payment but within a payment voucher at the time of
period prescribed in this behalf; making payment to
(c) where the payment is linked to the supplier.
the completion of an event, the (4) In case of continuous supply
invoice shall be of goods, where successive
issued before or after the time of statements of accounts
completion of that event but within or successive payments are
a period involved, the invoice shall be
prescribed in this behalf. issued before or at the time
(6) In a case where the supply of each
services ceases under a contract such statement is issued or, as
before the the case may be, each such
completion of the supply, the payment is received.
invoice shall be issued at the time (5) Subject to the provisions of
when the supply clause (d) of sub-section (3), in
ceases and such invoice shall be case of continuous
issued to the extent of the supply supply of services,
effected (a) where the due date of
before such cessation. payment is ascertainable from
the contract, the invoice


Sec) (Sub-
sec)
(7) For the purposes of sub section shall be issued on or before the
(4) and (5), the Central or a State due date of payment;
Government (b) where the due date of
may on the recommendation of the payment is not ascertainable
Council, specify, by notification, from the contract, the
the supply of invoice shall be issued before
goods or services that shall be or at the time when the
treated as continuous supply of supplier of service receives the
goods or services. payment;
(8) Notwithstanding anything (c) where the payment is linked
contained in sub-section (1), where to the completion of an event,
the goods (being the invoice shall
sent or taken on approval or sale or be issued on or before the date
return or similar terms) are of completion of that event.
removed before (6) In a case where the supply
it is known whether a supply will of services ceases under a
take place, the invoice shall be contract before the completion
issued before or of the supply, the invoice shall
at the time when it becomes be issued at the time when the
known that the supply has taken supply ceases and such
place or six invoice shall be issued to the
months from the date of removal, extent of the supply made
whichever is earlier. before such cessation.
Explanation.- The expression tax (7) Notwithstanding anything
invoice shall be deemed to include contained in sub-section (1),
a document where the goods being
issued by an Input Service sent or taken on approval for
Distributor under section 21, and sale or return are removed
shall also include any


Sec) (Sub-
sec)
revised invoice issued by the before the supply takes place,
supplier in respect of a supply the
made earlier. invoice shall be issued before
or at the time of supply or six
months from the date of
removal,
whichever is earlier.
Explanation.For the
purposes of this section, the
expression tax invoice shall
include any revised invoice
issued by the supplier in
respect of a supply made
earlier.
29 Tax not to be A person who is not a registered 32 Prohibition of (1) A person who is not a
collected by taxable person shall not collect in unauthorised registered person shall not
unregistered taxable respect of any collection of collect in respect of any
person supply of goods and/or services tax. supply of goods or services or
any amount by way of tax under both any amount by way of tax
the CGST/SGST Act under this Act.
and no registered taxable person (2) No registered person shall
shall make any such collection collect tax except in accordance
except in with the provisions of
accordance with the provisions of this Act or the rules made
this Act and the rules made thereunder.
thereunder.


Sec) (Sub-
sec)
30 Amount of tax to be Notwithstanding anything 33 Amount of Notwithstanding anything
indicated in tax contained in this Act or any other tax to be contained in this Act or any
invoice and other law for the time being in indicated in other law for the time being
documents force, where any supply is made for tax invoice in force, where any supply is
a consideration, every person who and other made for a consideration, every
is liable to documents. person who is liable to pay tax
pay tax for such supply shall for such supply shall
prominently indicate in all prominently indicate in all
documents relating to documents relating to
assessment, tax invoice and other assessment, tax
like documents, the amount of tax invoice and other like
which will form documents, the amount of tax
part of the price at which such which shall form part of the
supply is made. price at
which such supply is made.
31 Credit and debit (1) Where a tax invoice has been 34 Credit and debit (1) Where a tax invoice has
notes issued for supply of any goods notes been issued for supply of any
and/or services and goods or services or
the taxable value and/or tax both and the taxable value or
charged in that tax invoice is found tax charged in that tax invoice
to exceed the is found to exceed the taxable
taxable value and/or tax payable in value or tax payable in respect
respect of such supply, or where of such supply, or where the
the goods goods supplied are returned by
supplied are returned by the the recipient, or where goods
recipient, or where services or services or both supplied are
supplied are found to be found to be deficient, the


Sec) (Sub-
sec)
deficient, the registered taxable registered person, who has
person, who has supplied such supplied such goods or services
goods and/or or both, may issue to the
services, may issue to the recipient recipient a credit note
a credit note containing such containing such particulars as
particulars as may be prescribed. (2) Any
may be prescribed. registered person who issues a
(2) Any registered taxable person credit note in relation to a
who issues a credit note in relation supply of goods or
to a supply of services or both shall declare
goods and/or services shall declare the details of such credit note
the details of such credit note in in the return for the month
the return during
for the month during which such which such credit note has
credit note has been issued but not been issued but not later than
later than September following the end of
September following the end of the the
year in which such supply was financial year in which such
made, or the supply was made, or the date of
date of filing of the relevant annual furnishing of the relevant
return, whichever is earlier, and annual return, whichever is
the tax earlier, and the tax liability shall
liability shall be adjusted in the be adjusted in such manner as
manner specified in this Act: may be prescribed:
PROVIDED that no reduction in Provided that no reduction in
output tax liability of the supplier output tax liability of the
shall be permitted supplier shall be permitted, if
the incidence of tax and
interest on such supply has


Sec) (Sub-
sec)
if the incidence of tax and interest been passed on to any other
on such supply has been passed on person.
to any other (3) Where a tax invoice has
person. been issued for supply of any
(3) Where a tax invoice has been goods or services or both
issued for supply of any goods and the taxable value or tax
and/or services and charged in that tax invoice is
the taxable value and/or tax found to be less than the
charged in that tax invoice is found taxable
to be less than value or tax payable in respect
the taxable value and/or tax of such supply, the registered
payable in respect of such supply, person, who has supplied such
the taxable goods or services or both, shall
person, who has supplied such issue to the recipient a debit
goods and/or services, shall issue note containing such
to the recipient particulars
a debit note containing such as may be prescribed.
particulars as may be prescribed. (4) Any registered person who
Explanation: - Debit Note shall issues a debit note in relation to
include a supplementary invoice. a supply of goods or
(4) Any registered taxable person services or both shall declare
who issues a debit note in relation the details of such debit note in
to a supply of the return for the month during
goods and/or services shall declare which such debit note has been
the details of such debit note, in issued and the tax liability shall
the return be adjusted in such manner
for the month during which such as may be prescribed.
debit note has been issued and the Explanation.For the
tax liability purposes of this Act, the


Sec) (Sub-
sec)
shall be adjusted in the manner expression debit note shall
specified in this Act. include
a supplementary invoice.
CHAPTER XII / VIII : ACCOUNTS AND RECORDS
53 Accounts and other (1) Every registered taxable person 35 Accounts and other (1) Every registered person Every transporter
records shall keep and maintain, at his records. shall keep and maintain, at his irrespective of
principal place of principal place of business, registered or not
business, as mentioned in the as mentioned in the certificate registered shall
certificate of registration, a true of registration, a true and maintain records of
and correct correct account of the consigner,
account of production or (a) production or manufacture consignee and
manufacture of goods, of inward or of goods; other relevant
outward supply of (b) inward and outward supply details of the
goods and/or services, of stock of of goods or services or both; goods in such
goods, of input tax credit availed, (c) stock of goods; manner as may be
of output tax (d) input tax credit availed; prescribed.
payable and paid, and such other (e) output tax payable and paid;
particulars as may be prescribed in and
this behalf: (f) such other particulars as
PROVIDED that where more than may be prescribed:
one place of business is specified in Provided that where more than
the one place of business is
certificate of registration, the specified in the certificate of
accounts relating to each place of registration, the accounts
business shall be relating to each place of
kept at such places of business business shall be kept at such
concerned: places of
business:

Sec) (Sub-
sec)
PROVIDED FURTHER that the Provided further that the
registered taxable person may registered person may keep
keep and maintain and maintain such accounts
such accounts and other and
particulars in the electronic form in other particulars in electronic
the manner as may form in such manner as may be
be prescribed. prescribed.
(2) The [Commissioner/Chief (2) Every owner or operator of
Commissioner] may notify a class warehouse or godown or any
of taxable persons to other place used for
maintain additional accounts or storage of goods and every
documents for such purpose as transporter, irrespective of
may be specified. whether he is a registered
(3) Where the [Commissioner/ person or
Chief Commissioner] considers that not, shall maintain records of
any class of the consigner, consignee and
taxable persons is not in a position other relevant details of the
to keep and maintain accounts in goods in such manner as may
accordance be prescribed.
with the provisions of this section, (3) The Commissioner may
he may, for reasons to be recorded notify a class of taxable persons
in writing, to maintain additional
permit such class of taxable accounts or documents for
persons to maintain accounts in such purpose as may be
such manner as may specified therein.
be prescribed. (4) Where the Commissioner
(4) Every registered taxable person considers that any class of
whose turnover during a financial taxable persons is not in a
year exceeds


Sec) (Sub-
sec)
the prescribed limit shall get his position to keep and maintain
accounts audited by a chartered accounts in accordance with
accountant or a the provisions of this section,
cost accountant and shall submit to he
the proper officer a copy of the may, for reasons to be
audited recorded in writing, permit
annual accounts, the reconciliation such class of taxable persons to
statement under sub-section (2) of maintain
section accounts in such manner as
39 and such other documents in may be prescribed.
the form and manner as may be (5) Every registered person
prescribed in whose turnover during a
this behalf. financial year exceeds the
(5) Subject to the provisions of prescribed limit shall get his
clause (g) of sub-section (4) of accounts audited by a
section 17, where the chartered accountant or a cost
registered taxable person fails to accountant and shall submit a
account for the goods and/or copy of the audited annual
services in accounts, the reconciliation
accordance with sub-section (1), statement under
the proper officer shall determine sub-section (2) of section 44
the amount of and such other documents in
tax payable on the goods and/or such form and manner as may
services that are not accounted for, be
as if such prescribed.
goods and/or services had been (6) Subject to the provisions of
supplied by such person and in this clause (h) of sub-section (5) of
regard, the section 17, where


Sec) (Sub-
sec)
provisions of section 66 or 67, as the registered person fails to
the case may be, shall apply, account for the goods or
mutatis services or both in accordance
mutandis, for determination of with the provisions of sub-
such tax. section (1), the proper officer
(6) Every owner or operator of shall determine the amount of
warehouse or godown or any other tax payable on the goods or
place used for services or both that are not
storage of goods irrespective of accounted for, as if such goods
whether he is a registered taxable or services or both had been
person or not supplied by such person and
shall maintain records of consigner, the provisions of section 73
consignee and other relevant or section 74, as the case may
details of the be, shall, mutatis mutandis,
goods as may be prescribed. apply for determination of
such tax.
54 Period of retention of Every registered taxable person 36 Period of retention of Every registered person Period of retention
accounts required to keep and maintain accounts. required to keep and maintain of books of
books of account or books of account or other accounts increased
other records under sub-section (1) records in accordance with the from 60 months to
of section 53 shall retain them until provisions of sub-section (1) of 72 months. In other
the expiry of sixty months from the section 35 shall retain them words records have
due date of filing of Annual Return until the expiry of seventy two to be kept for 6
for the year pertaining to months from the due date of years 9 months
such accounts and records: furnishing of annual return for from the end of
PROVIDED that a taxable person, the year pertaining to such financial year.
who is a party to an appeal or accounts and records:
revision or any other


Sec) (Sub-
sec)
proceeding before any Appellate Provided that a registered
Authority or Revisional Authority person, who is a party to an
or Tribunal or appeal or revision or any other
Court, whether filed by him or by proceedings before any
the department, or is under Appellate Authority or
investigation for an Provisional Authority or
offence under Chapter XIX, shall Appellate Tribunal
retain the books of account and or court, whether filed by him
other records or by the Commissioner, or is
pertaining to the subject matter of under investigation for an
such appeal or revision or offence under Chapter XIX,
proceeding or shall retain the books of
investigation for a period of one account and other records
year after final disposal of such pertaining to
appeal or revision or the subject matter of such
Proceeding or investigation, or for appeal or revision or
the period specified above, proceedings or investigation
whichever is later. for a period of
one year after final disposal of
such appeal or revision or
proceedings or investigation, or
for
the period specified above,
whichever is later.
CHAPTER VIII & IX : RETURNS
32 Furnishing details of (1) Every registered taxable person, 37 Furnishing details of (1) Every registered person, New proviso has
outward supplies other than an input service outward supplies other than an Input Service been inserted as
distributor, a nonresident Distributor, a non-resident that the registered

Sec) (Sub-
sec)
taxable person and a person paying taxable person and a person person shall not be
tax under the provisions of section paying tax under the provisions allowed to furnish
9, section 46 or section 56, shall of section 10 or section 51 or the details of
furnish, electronically, in such form section 52, shall furnish, outward supplies
and manner electronically, in such form and during the period
as may be prescribed, the details of manner as may be prescribed, from the eleventh
outward supplies of goods or the details of outward supplies day to the fifteenth
services of goods or services or both day of the month
effected, during a tax period on or effected during a tax period on succeeding the tax
before the tenth day of the month or period. If it all any
succeeding before the tenth day of the change is needed it
the said tax period and such details month succeeding the said tax will be done in the
shall be communicated to the period and such details shall be next month.
recipient of the communicated to the recipient
said supplies within the time and in of the said supplies within such
the manner as may be prescribed: time and in such manner as
PROVIDED that the Commissioner may be prescribed:
may, for valid and sufficient Provided that the registered
reasons, by person shall not be allowed to
notification, for such class of furnish the details of
taxable persons as may be outward supplies during the
specified therein, extend the period from the eleventh day
time limit for furnishing such to the fifteenth day of the
details: month succeeding the tax
PROVIDED FURTHER that any period:
extension of time limit approved by Provided further that the
the Commissioner Commissioner may, for reasons
to be recorded in writing, by


Sec) (Sub-
sec)
of [Central / State] Goods and notification, extend the time
Services Tax shall be deemed to be limit for furnishing such details
approved by the for such class of taxable
Commissioner of [State/Central] persons
Goods and Services Tax. as may be specified therein:
Explanation.- For the purposes of Provided also that any
this section, the expression details extension of time limit notified
of outward by the Commissioner of State
supplies shall include details of tax or Commissioner of Union
invoices, debit notes, credit notes territory tax shall be deemed to
and revised be notified by the
invoices issued in relation to Commissioner.
outward supplies made during any (2) Every registered person
tax period. who has been communicated
(2) Every registered taxable person the details under
who has been communicated the sub-section (3) of section 38 or
details under the details pertaining to inward
sub-section (3) of section 33 or the supplies of Input Service
details pertaining to inward Distributor under sub-section
supplies of input (4) of section 38, shall either
service distributor under sub- accept or reject the details so
section (4) of section 333, shall communicated, on or before
either accept or the seventeenth day, but not
reject the details so before the fifteenth day, of the
communicated, on or before the month succeeding the tax
seventeenth day of the period and the details
month succeeding the tax period furnished by him under sub-
and the details furnished by him section (1) shall
under subsection stand amended accordingly.


Sec) (Sub-
sec)
(1) shall stand amended (3) Any registered person, who
accordingly. has furnished the details under
(3) Any registered taxable person, sub-section (1) for
who has furnished the details any tax period and which have
under sub-section remained unmatched under
(1) for any tax period and which section 42 or section 43, shall,
have remained unmatched under upon discovery of any error or
section 37 or omission therein, rectify such
section 38, shall, upon discovery of error or omission in such
any error or omission therein, manner as may be prescribed,
rectify such and shall pay the tax and
error or omission in the tax period interest, if any, in case there is
during which such error or a short payment of tax on
omission is noticed account of such error or
in such manner as may be omission, in the return to be
prescribed, and shall pay the tax furnished for
and interest, if any, such tax period:
in case there is a short payment of Provided that no rectification
tax on account of such error or of error or omission in respect
omission, in of the details furnished
the return to be furnished for such under sub-section (1) shall be
tax period: allowed after furnishing of the
PROVIDED that no rectification of return under section 39 for the
error or omission in respect of the month of September following
details the end of the financial year to
furnished under sub-section (1) which such details pertain, or
shall be allowed after furnishing of furnishing of the relevant
the return under annual return, whichever is
earlier.


Sec) (Sub-
sec)
section 34 for the month of Explanation.For the
September following the end of the purposes of this Chapter, the
financial year to expression details of outward
which such details pertain, or supplies shall include details
furnishing of the relevant annual of invoices, debit notes, credit
return, whichever is notes and revised invoices
earlier. issued in relation to outward
supplies made during any tax
period.
33 Furnishing details of (1) Every registered taxable person, 38 Furnishing details of (1) Every registered person, No change
inward supplies other than an input service inward supplies. other than an Input Service
distributor or a nonresident Distributor or a
taxable person or a person paying non-resident taxable person or
tax under section 9, section 46 or a person paying tax under the
section 56, shall verify, validate, provisions of section 10,
modify or, if required, delete the section 51 or section 52, shall
details relating verify, validate, modify or
to outward supplies and credit or delete, if required, the details
debit notes communicated under relating to outward supplies
sub-section and credit or debit notes
(1) of section 32 to prepare the communicated under sub-
details of his inward supplies and section (1)
credit or debit notes and may of section 37 to prepare the
include therein, the details of details of his inward supplies
inward supplies and credit or debit and credit or debit notes and
notes received by him in respect of may
such supplies that have not been include therein, the details of
declared by inward supplies and credit or
debit notes received by him in


Sec) (Sub-
sec)
the supplier under sub-section (1) respect of such supplies that
of section 32. have not been declared by the
(2) Every registered taxable person, supplier under sub-section (1)
other than an input service of section 37.
distributor or a nonresident (2) Every registered person,
taxable person or a person paying other than an Input Service
tax under the provisions of section Distributor or a non-resident
9, taxable person or a person
section 46 or section 56 , shall paying tax under the provisions
furnish, electronically, the details of section 10 or section 51 or
of inward section 52, shall furnish,
supplies of taxable goods and/or electronically, the details of
services, including inward supplies inward supplies of taxable
of goods or goods or
services on which the tax is payable services or both, including
on reverse charge basis under this inward supplies of goods or
Act and services or both on which the
inward supplies of goods and/or tax is
services taxable under the IGST payable on reverse charge basis
Act, and credit under this Act and inward
or debit notes received in respect supplies of goods or services or
of such supplies during a tax period both taxable under the
after the Integrated Goods and Services
tenth but on or before the fifteenth Tax Act or on which integrated
day of the month succeeding the goods
tax period and services tax is payable
in such form and manner as may be under section 3 of the Customs
prescribed: Tariff Act, 1975, and credit or
debit


Sec) (Sub-
sec)
PROVIDED that the Commissioner notes received in respect of
may, for valid and sufficient such supplies during a tax
reasons, by period after the tenth day but
notification, for such class of on or
taxable persons as may be before the fifteenth day of the
specified therein, extend the month succeeding the tax
time limit for furnishing such period in such form and
details: manner as
PROVIDED FURTHER that any may be prescribed:
extension of time limit approved by Provided that the
the Commissioner Commissioner may, for reasons
of [Central/State] Goods and to be recorded in writing, by
Services Tax shall be deemed to be notification, extend the time
approved by the limit for furnishing such details
Commissioner of [State/Central] for such class of taxable
Goods and Services Tax. persons
(3) The details of supplies modified, as may be specified therein:
deleted or included by the Provided further that any
recipient and extension of time limit notified
furnished under sub-section (2) by the Commissioner of State
shall be communicated to the tax or Commissioner of Union
supplier concerned territory tax shall be deemed to
in the manner and within the time be notified by the
as may be prescribed. Commissioner.
(4) The details of supplies modified, (3) The details of supplies
deleted or included by the modified, deleted or included
recipient in the return by the recipient and furnished


Sec) (Sub-
sec)
furnished under sub-sections (2) or under sub-section (2) shall be
(4) of section 34 shall be communicated to the supplier
communicated to concerned in such manner and
the supplier concerned in the within such time as may be
manner and within the time as may prescribed.
be prescribed. (4) The details of supplies
(5) Any registered taxable person, modified, deleted or included
who has furnished the details by the recipient in the
under sub-section return furnished under sub-
(2) for any tax period and which section (2) or sub-section (4) of
have remained unmatched under section 39 shall be
section 37 or communicated to the supplier
section 38, shall, upon discovery of concerned in such manner and
any error or omission therein, within such time as may be
rectify such prescribed.
error or omission in the tax period (5) Any registered person, who
during which such error or has furnished the details under
omission is noticed sub-section (2) for any
in such manner as may be tax period and which have
prescribed, and shall pay the tax remained unmatched under
and interest, if any, section 42 or section 43, shall,
in case there is a short payment of upon
tax on account of such error or discovery of any error or
omission, in omission therein, rectify such
the return to be furnished for such error or omission in the tax
tax period: period
PROVIDED that no rectification of during which such error or
error or omission in respect of the omission is noticed in such
details


Sec) (Sub-
sec)
furnished under sub-section (2) manner as may be prescribed,
shall be allowed after furnishing of and
the return under shall pay the tax and interest, if
section 34 for the month of any, in case there is a short
September following the end of the payment of tax on account of
financial year to such
which such details pertain, or error or omission, in the return
furnishing of the relevant annual to be furnished for such tax
return, whichever is period:
earlier. Provided that no rectification
of error or omission in respect
of the details furnished
under sub-section (2) shall be
allowed after furnishing of the
return under section 39 for the
month of September following
the end of the financial year to
which such details pertain, or
furnishing of the relevant
annual return, whichever is
earlier.
34 Returns (1) Every registered taxable person, 39 Furnishing of (1) Every registered person, No Change
other than an input service Returns. other than an Input Service
distributor or a nonresident Distributor or a
taxable person or a person paying non-resident taxable person or
tax under the provisions of section a person paying tax under the
9, provisions of section 10,
section 51 or section 52 shall,
for every calendar month or


Sec) (Sub-
sec)
section 46 or section 56 shall, for part thereof, furnish, in such
every calendar month or part form
thereof, furnish, and manner as may be
in such form and in such manner as prescribed, a return,
may be prescribed, a return, electronically, of inward and
electronically, outward supplies of
of inward and outward supplies of goods or services or both, input
goods and/or services, input tax tax credit availed, tax payable,
credit availed, tax paid and such other
tax payable, tax paid and other particulars as may be
particulars as may be prescribed on prescribed, on or before the
or before the twentieth day of the month
twentieth day of the month succeeding
succeeding such calendar month or such calendar month or part
part thereof. (2) A registered thereof.
taxable person paying tax under (2) A registered person paying
the provisions of section 9 shall, for tax under the provisions of
each quarter or part thereof, section 10 shall, for each
furnish, in such form and in such quarter or part thereof, furnish,
manner as may be in such form and manner as
prescribed, a return, electronically, may be prescribed, a return,
of inward supplies of goods or electronically, of turnover in
services, tax the State or Union territory,
payable and tax paid within inward supplies of goods or
eighteen days after the end of such services
quarter. or both, tax payable and tax
(3) Every registered taxable person paid within eighteen days after
required to deduct tax at source the end of such quarter.
under the


Sec) (Sub-
sec)
provisions of section 46 shall (3) Every registered person
furnish, in such form and in such required to deduct tax at
manner as may be source under the provisions of
prescribed, a return, electronically, section 51 shall furnish, in such
for the month in which such form and manner as may be
deductions have prescribed, a return,
been made along with the payment electronically,
of tax so deducted within ten days for the month in which such
after the deductions have been made
end of such month. within ten days after the end of
(4) Every taxable person registered such month.
as an Input Service Distributor (4) Every taxable person
shall, for every registered as an Input Service
calendar month or part thereof, Distributor shall, for every
furnish, in such form and in such calendar month or part
manner as may thereof, furnish, in such form
be prescribed, a return, and manner as may be
electronically, within thirteen days prescribed, a
after the end of such return, electronically, within
month. thirteen days after the end of
(5) Every registered non-resident such month.
taxable person shall, for every (5) Every registered non-
calendar month or resident taxable person shall,
part thereof, furnish, in such form for every calendar month or
and in such manner as may be part thereof, furnish, in such
prescribed, a form and manner as may be
return, electronically, within prescribed, a return,
twenty days after the end of a electronically,
calendar month or


Sec) (Sub-
sec)
within seven days after the last day within twenty days after the
of the validity period of end of a calendar month or
registration, within seven days after the last
whichever is earlier. day
(6) The Commissioner of of the period of registration
[CGST/SGST] may, for valid and specified under sub-section (1)
sufficient reasons, by of section 27, whichever is
notification, for such class of earlier.
taxable persons as may be (6) The Commissioner may, for
specified therein, extend reasons to be recorded in
the time limit for furnishing the writing, by notification,
returns under sub-section (1), (2), extend the time limit for
(3), (4) or, as furnishing the returns under
the case may be, under sub-section this section for such class of
(5): registered
PROVIDED that any extension of persons as may be specified
time limit approved by the therein:
Commissioner of [CGST Provided that any extension of
/ SGST] shall be deemed to be time limit notified by the
approved by the Commissioner of Commissioner of State tax or
[SGST/ CGST]. Union territory tax shall be
(7) Every registered taxable person, deemed to be notified by the
who is required to furnish a return Commissioner.
under subsection (7) Every registered person,
(1), (2), (3) or, as the case may be, who is required to furnish a
under sub-section (5) shall pay to return under sub-section (1)
the account of the appropriate or sub-section (2) or sub-
Government the tax due as per section (3) or sub-section (5),
such return not


Sec) (Sub-
sec)
later than the last date on which he shall pay to the Government
is required to furnish such return. the tax
(8) Every registered taxable person due as per such return not later
who is required to furnish a return than the last date on which he
under subsection is required to furnish such
(1), or as the case may be, under return.
sub-section (2), shall furnish a (8) Every registered person
return who is required to furnish a
for every tax period whether or not return under sub-section (1) or
any supplies of goods or services sub-section (2) shall furnish a
have been return for every tax period
effected during such tax period. whether or not any supplies of
(9) Subject to the provisions of goods or services or both have
sections 32 and 33, if any taxable been made during such tax
person after period.
furnishing a return under sub- (9) Subject to the provisions of
section (1), (2) or, as the case may sections 37 and 38, if any
be, under subsection registered person
(4) discovers any omission or after furnishing a return under
incorrect particulars therein, other sub-section (1) or sub-section
than as (2) or sub-section (3) or
a result of scrutiny, audit, sub-section (4) or sub-section
inspection or enforcement activity (5) discovers any omission or
by the tax incorrect particulars therein,
authorities, he shall rectify such other than as a result of
omission or incorrect particulars in scrutiny, audit, inspection or
the return to enforcement activity by the tax
authorities,


Sec) (Sub-
sec)
be furnished for the month or he shall rectify such omission or
quarter, as the case may be, during incorrect particulars in the
which such return to be furnished for the
omission or incorrect particulars month or quarter during which
are noticed, subject to payment of such omission or incorrect
interest, particulars are noticed, subject
where applicable and as specified to
in the Act: payment of interest under this
PROVIDED that no such Act:
rectification of any omission or Provided that no such
incorrect particulars shall be rectification of any omission or
allowed after the due date for incorrect particulars shall be
furnishing of return for the month allowed after the due date for
of September or furnishing of return for the
second quarter, as the case may be, month of September or second
following the end of the financial quarter following the end of
year, or the the financial year, or the actual
actual date of furnishing of date of furnishing of relevant
relevant annual return, whichever annual return, whichever is
is earlier. earlier.
(10) A registered person shall
not be allowed to furnish a
return for a tax period if the
Return for any of the previous
tax periods has not been
furnished by him.
35 First Return Every registered taxable person 40 First Return Every registered person who No change
who has made outward supplies in has made outward supplies in
the period between the period between


Sec) (Sub-
sec)
the date on which he became liable the date on which he became
to registration till the date on liable to registration till the
which registration has date on which registration has
been granted shall declare the been granted shall declare the
same in the first return filed by him same in the first return
after grant of furnished by him after grant of
Registration. Registration.
36 Claim of input tax (1) Every registered taxable person 41 Claim of (1) Every registered person No change
credit and provisional shall, subject to such conditions input tax shall, subject to such conditions
acceptance thereof and restrictions credit and and restrictions as
as may be prescribed in this behalf, provisional may be prescribed, be entitled
be entitled to take credit of input acceptance to take the credit of eligible
tax, as self-assessed thereof input tax, as self-assessed, in
in his return and such amount shall his
be credited, on a provisional basis, return and such amount shall
to his electronic credit ledger to be be credited on a provisional
maintained in the manner as may basis to his electronic credit
be ledger.
prescribed. (2) The credit referred to in
(2) The credit referred to in sub- sub-section (1) shall be utilized
section (1) shall be utilized only for only for payment of self
payment of self- assessed assessed
output tax liability as per the return output tax as per the return
referred to in sub-section (1). referred to in the said sub-
section.
37 Matching, reversal (1) The details of every inward 42 Matching, (1) The details of every inward Substitution of
and reclaim of input supply furnished by a registered reversal and supply furnished by a additional duty of
tax credit taxable person reclaim of registered person (hereafter customs with
input tax


Sec) (Sub-
sec)
(hereinafter referred to in this credit. in this section referred to as the Integrated Goods
section as the recipient) for a tax recipient) for a tax period and Service Tax.
period shall, in shall, in such manner and
the manner and within the time within
prescribed, be matched- such time as may be
(a) with the corresponding details prescribed, be matched
of outward supply furnished by the (a) with the corresponding
corresponding details of outward supply
taxable person (hereinafter furnished by the
referred to in this section as the corresponding registered
supplier) in his valid person (hereafter in this
return for the same tax period or section referred to as the
any preceding tax period, supplier)
(b) with the additional duty of in his valid return for the same
customs paid under section 3 of the tax period or any preceding tax
Customs Tariff period;
Act, 1975 (51 of 1975) in respect of (b) with the integrated goods
goods imported by him, and and services tax paid under
(c) for duplication of claims of input section 3 of the Customs
tax credit. Tariff Act, 1975 in respect of
(2) The claim of input tax credit in goods imported by him; and
respect of invoices and/or debit (c) for duplication of claims of
notes relating to input tax credit.
inward supply that match with the (2) The claim of input tax credit
details of corresponding outward in respect of invoices or debit
supply or notes relating to inward
with the additional duty of customs supply that match with the
paid shall, subject to the provisions details of corresponding
of section


Sec) (Sub-
sec)
16 or 17, as the case may be, be outward supply or with the
finally accepted and such integrated
acceptance shall be goods and services tax paid
communicated, in the manner as under section 3 of the Customs
may be prescribed, to the Tariff Act, 1975 in respect of
recipient. goods imported by him shall be
(3) Where the input tax credit finally accepted and such
claimed by a recipient in respect of acceptance shall be
an inward supply communicated,
is in excess of the tax declared by in such manner as may be
the supplier for the same supply or prescribed, to the recipient.
the (3) Where the input tax credit
outward supply is not declared by claimed by a recipient in
the supplier in his valid returns, the respect of an inward supply is
discrepancy shall be in excess of the tax declared by
communicated to both such the supplier for the same
persons in the manner as may supply or the outward supply is
be prescribed. not
(4) The duplication of claims of declared by the supplier in his
input tax credit shall be valid returns, the discrepancy
communicated to the shall be communicated to both
recipient in the manner as may be such persons in such manner as
prescribed. may be prescribed.
(5) The amount in respect of which (4) The duplication of claims of
any discrepancy is communicated input tax credit shall be
under subsection communicated to the recipient
(3) and which is not rectified by the in such manner as may be
supplier in his valid return for the prescribed.


Sec) (Sub-
sec)
month in which discrepancy is (5) The amount in respect of
communicated shall be added to which any discrepancy is
the output tax communicated under
liability of the recipient, in the subsection
manner as may be prescribed, in (3) and which is not rectified by
his return for the the supplier in his valid return
month succeeding the month in for the month in which
which the discrepancy is discrepancy is communicated
communicated. shall be added to the output tax
(6) The amount claimed as input liability of the recipient, in
tax credit that is found to be in such manner as may be
excess on account prescribed, in his return for the
of duplication of claims shall be month succeeding the month
added to the output tax liability of in
the recipient in which the discrepancy is
his return for the month in which communicated.
the duplication is communicated. (6) The amount claimed as
(7) The recipient shall be eligible to input tax credit that is found to
reduce, from his output tax be in excess on account of
liability, the amount duplication of claims shall be
added under sub-section (5) if the added to the output tax liability
supplier declares the details of the of the recipient in his return for
invoice the month in which the
and/or debit note in his valid return duplication is communicated.
within the time specified in sub- (7) The recipient shall be
section (9) of eligible to reduce, from his
section 34. output tax liability, the amount
added under sub-section (5), if
the supplier declares the


Sec) (Sub-
sec)
(8) A recipient in whose output tax details of the invoice or debit
liability any amount has been note
added under subsection in his valid return within the
(5) or, as the case may be, under time specified in sub-section (9)
sub-section (6), shall be liable to of section 39.
pay (8) A recipient in whose output
interest at the rate specified under tax liability any amount has
sub-section (1) of section 45 on the been added under subsection
amount (5) or sub-section (6), shall be
so added from the date of availing liable to pay interest at the rate
of credit till the corresponding specified under subsection
additions are (1) of section 50 on the amount
made under the said sub-sections. so added from the date of
(9) Where any reduction in output availing of credit till the
tax liability is accepted under sub- corresponding additions are
section (7), the made under the said sub-
interest paid under sub-section (8) sections.
shall be refunded to the recipient (9) Where any reduction in
by crediting output tax liability is accepted
the amount in the corresponding under sub-section (7), the
head of his electronic cash ledger in interest paid under sub-section
the manner (8) shall be refunded to the
as may be prescribed: recipient by crediting the
PROVIDED that the amount of amount
interest to be credited in any case in the corresponding head of
shall not exceed his electronic cash ledger in
the amount of interest paid by the such manner as may be
supplier. prescribed: Provided that the
amount of interest to be


Sec) (Sub-
sec)
(10) The amount reduced from the credited in any case shall not
output tax liability in contravention exceed the
of the amount of interest paid by the
provisions of sub-section (7) shall supplier.
be added to the output tax liability (10) The amount reduced from
of the the output tax liability in
recipient in his return for the contravention of the
month in which such contravention provisions of sub-section (7)
takes place and shall be added to the output tax
such recipient shall be liable to pay liability of the recipient in his
interest on the amount so added at return for the month in which
the rate such contravention takes place
specified in sub-section (3) of and such recipient shall be
section 45. liable to pay interest on the
amount so added at the rate
specified in sub-section (3) of
section 50.
38 Matching, reversal (1) The details of every credit note 43 Matching, reversal & (1) The details of every credit No Change
and reclaim of relating to outward supply reclaim of reduction note relating to outward supply
reduction in output furnished by a in output tax liability. furnished by a
tax liability registered taxable person registered person (hereafter in
(hereinafter referred to in this this section referred to as the
section as the supplier) supplier) for a tax period
for a tax period shall, in the manner shall,
and within the time prescribed, be in such manner and within such
matched time as may be prescribed, be
- matched


Sec) (Sub-
sec)
(a) with the corresponding (a) with the corresponding
reduction in the claim for input tax reduction in the claim for input
credit by the tax credit by the
corresponding taxable person corresponding registered
(hereinafter referred to in this person (hereafter in this
section as the section referred to as the
recipient) in his valid return for recipient)
the same tax period or any in his valid return for the same
subsequent tax tax period or any subsequent
period, and tax period; and
(b) for duplication of claims for (b) for duplication of claims for
reduction in output tax liability. reduction in output tax liability.
(2) The claim for reduction in (2) The claim for reduction in
output tax liability by the supplier output tax liability by the
that matches with supplier that matches with the
the corresponding reduction in the corresponding reduction in the
claim for input tax credit by the claim for input tax credit by the
recipient shall recipient shall be finally
be finally accepted and accepted and communicated,
communicated, in the manner as in such manner as may be
may be prescribed, to prescribed, to the supplier.
the supplier. (3) Where the reduction of
(3) Where the reduction of output output tax liability in respect of
tax liability in respect of outward outward supplies exceeds
supplies exceeds the corresponding reduction in
the corresponding reduction in the the claim for input tax credit or
claim for input tax credit or the the corresponding credit note
corresponding is not declared by the recipient
in his valid returns, the


Sec) (Sub-
sec)
credit note is not declared by the discrepancy shall be
recipient in his valid returns, the communicated
discrepancy to both such persons in such
shall be communicated to both manner as may be prescribed.
such persons in the manner as may (4) The duplication of claims for
be reduction in output tax liability
prescribed. shall be communicated
(4) The duplication of claims for to the supplier in such manner
reduction in output tax liability as may be prescribed.
shall be (5) The amount in respect of
communicated to the supplier in which any discrepancy is
the manner as may be prescribed. communicated under
(5) The amount in respect of which subsection
any discrepancy is communicated (3) and which is not rectified by
under subsection the recipient in his valid return
(3) and which is not rectified by the for the month in
recipient in his valid return for the which discrepancy is
month in which discrepancy is communicated shall be added
communicated shall be added to to the output tax liability of the
the output tax liability of the supplier,
supplier, in the manner as may be in such manner as may be
prescribed, in his return for the prescribed, in his return for the
month succeeding the month in month succeeding the month
which the discrepancy is in
communicated. which the discrepancy is
(6) The amount in respect of any communicated.
reduction in output tax liability that (6) The amount in respect of
is found to be any reduction in output tax
liability that is found to be on


Sec) (Sub-
sec)
on account of duplication of claims account of duplication of claims
shall be added to the output tax shall be added to the output tax
liability of the liability of the supplier in his
supplier in his return for the month return for the month in which
in which such duplication is such duplication is
communicated. communicated.
(7) The supplier shall be eligible to (7) The supplier shall be eligible
reduce, from his output tax to reduce, from his output tax
liability, the amount liability, the amount
added under sub-section (5) if the added under sub-section (5) if
recipient declares the details of the the recipient declares the
credit note details of the credit note in his
in his valid return within the time valid
specified in sub-section (9) of return within the time specified
section 34. in sub-section (9) of section 39.
(8) A supplier in whose output tax (8) A supplier in whose output
liability any amount has been tax liability any amount has
added under subsection been added under subsection
(5) or, as the case may be, under (5) or sub-section (6), shall be
sub-section (6), shall be liable to liable to pay interest at the rate
pay specified under subsection
interest at the rate specified under (1) of section 50 in respect of
sub-section (1) of section 45 in the amount so added from the
respect of the date of such claim for
amount so added from the date of reduction in the output tax
such claim for reduction in the liability till the corresponding
output tax additions are made under the
said
sub-sections.


Sec) (Sub-
sec)
liability till the corresponding (9) Where any reduction in
additions are made under the said output tax liability is accepted
sub-sections. under sub-section (7), the
(9) Where any reduction in output interest paid under sub-section
tax liability is accepted under sub- (8) shall be refunded to the
section (7), the supplier by crediting the
interest paid under sub-section (8) amount
shall be refunded to the supplier by in the corresponding head of
crediting his electronic cash ledger in
the amount in the corresponding such manner as may be
head of his electronic cash ledger in prescribed:
the manner Provided that the amount of
as may be prescribed: interest to be credited in any
PROVIDED that the amount of case shall not exceed the
interest to be credited in any case amount of interest paid by the
shall not exceed recipient.
the amount of interest paid by the (10) The amount reduced from
recipient. output tax liability in
(10) The amount reduced from contravention of the provisions
output tax liability in contravention of
of the sub-section (7) shall be added
provision of sub-section (7) shall be to the output tax liability of the
added to the output tax liability of supplier in his return for the
the month in which such
supplier in his return for the month contravention takes place and
in which such contravention takes such supplier shall be liable to
place and pay


Sec) (Sub-
sec)
such supplier shall be liable to pay interest on the amount so
interest on the amount so added at added at the rate specified in
the rate sub-section (3) of section 50.
specified in sub-section (3) of
section 45 .
39 Annual return (1) Every registered taxable person, 44 Annual return. (1) Every registered person, No change
other than an input service other than an Input Service
distributor, a person Distributor, a person
paying tax under section 46 or paying tax under section 51 or
section 56, a casual taxable person section 52, a casual taxable
and a nonresident person and a non-resident
taxable person, shall furnish an taxable
annual return for every financial person, shall furnish an annual
year return for every financial year
electronically in such form and in electronically in such form and
such manner as may be prescribed manner as may be prescribed
on or before on or before the thirty-first day
the thirty first day of December of December following the end
following the end of such financial of such financial year.
year. (2) Every registered person
(2) Every registered taxable person who is required to get his
who is required to get his accounts accounts audited in accordance
audited under with the provisions of sub-
sub-section (4) of section 53 shall section (5) of section 35 shall
furnish, electronically, the annual furnish, electronically, the
return under annual
sub-section (1) along with the return under sub-section (1)
audited copy of the annual along with a copy of the
accounts and a audited annual accounts and a


Sec) (Sub-
sec)
reconciliation statement, reconciliation statement,
reconciling the value of supplies reconciling the value of
declared in the return supplies declared in the return
furnished for the year with the furnished
audited annual financial for the financial year with the
statement, and such audited annual financial
other particulars as may be statement, and such other
prescribed. particulars
40 Final return Every registered taxable person 45 Final return Every registered person who is
who applies for cancellation of required to furnish a return
registration shall furnish under sub-section (1)
a final return within three months of section 39 and whose
of the date of cancellation or date registration has been cancelled
of cancellation shall furnish a final return
order, whichever is later, in such within
form and in such manner as may be three months of the date of
prescribed. cancellation or date of order of
cancellation, whichever is later,
in
such form and manner as may
be prescribed.
41 Notice to return Where a registered taxable person 46 Notice to return Where a registered person fails
defaulters fails to furnish a return under defaulters. to furnish a return under
section 34, section 39 section 39 or section 44 or
or section 40, a notice shall be section 45, a notice shall be
issued requiring him to furnish such issued requiring him to furnish
return within fifteen such return within fifteen days
in


Sec) (Sub-
sec)
days in such form and manner as such form and manner as may
may be prescribed. be prescribed.
42 Levy of late fee (1) Any registered taxable person 47 Levy of late fee. (1) Any registered person who A registered person
who fails to furnish the details of fails to furnish the details of in Union Territory
outward or outward or inward also included for
inward supplies required under supplies required under section payment of late
section 32 or section 33, as the case 37 or section 38 or returns fees.
may be, or required under section 39 or
returns required under section 34 section 45 by the due date shall
or section 40 by the due date shall pay a late fee of one hundred
be liable to rupees for every day
pay late fee of one hundred rupees during which such failure
for every day during which such continues subject to a
failure maximum amount of five
continues subject to a maximum of thousand
five thousand rupees. rupees.
(2) Any registered taxable person (2) Any registered person who
who fails to furnish the return fails to furnish the return
required under required under section 44 by
section 39 by the due date shall be the due date shall be liable to
liable to a late fee of one hundred pay a late fee of one hundred
rupees for rupees for every day during
every day during which such failure which
continues subject to a maximum of such failure continues subject
an to a maximum of an amount
amount calculated at a quarter calculated at a quarter per
percent of his turnover in the State. cent. of
his turnover in the State or
Union territory.

Sec) (Sub-
sec)
43 Tax Return Preparers (1) The appropriate Government 48 Goods and services (1) The manner of approval of No change
may, by rules, prescribe the tax practitioners. goods and services tax
manner of approval of practitioners, their eligibility
Tax Return Preparers, their conditions, duties and
eligibility conditions, duties and obligations, manner of removal
obligations, manner and other conditions relevant
of removal and such other for their functioning shall be
conditions as may be relevant for such as may be prescribed.
their functioning as (2) A registered person may
a Tax Return Preparer. authorise an approved goods
(2) A registered taxable person and service tax practitioners to
may, in the manner prescribed, furnish the details of outward
authorise an supplies under section 37, the
approved Tax Return Preparer to details of inward supplies
furnish the details of outward under section 38 and the return
supplies under under section 39 or section in
section 32, the details of inward such manner as may be
supplies under section 33 and the prescribed.
return under
section 34, 39 or section 40, as the (3) Notwithstanding anything
case may be, and such other tasks contained in sub-section (2),
as may be the responsibility for
prescribed. correctness of any particulars
(3) Notwithstanding anything furnished in the return or other
contained in sub-section (2), the details filed by the goods and
responsibility for service tax practitioners shall
correctness of any particulars continue to rest with the
furnished in the return and/or registered person on whose
other details filed by


Sec) (Sub-
sec)
the Tax Return Preparer shall behalf such return and details
continue to rest with the registered are filed.
taxable person
on whose behalf such return and
details are filed.
CHAPTER IX & X: PAYMENT OF TAX
44 Payment of tax, (1) Every deposit made towards 49 Payment of tax, (1) Every deposit made towards Utilization of
interest, penalty and tax, interest, penalty, fee or any interest, penalty and tax, interest, penalty, fee or any UTGST can be done
other amounts other amount by a other amounts. other amount by a first for payment of
taxable person by internet banking person by internet banking or UTGST and then for
or by using credit/debit cards or by using credit or debit cards or IGST.
National National Electronic Fund
Electronic Fund Transfer or Real Transfer or Real Time Gross UTGST Tax cannot
Time Gross Settlement or by any Settlement or by such other be used for
other mode, mode and subject to such payment of CGST
subject to such conditions and conditions and vis-a-versa.
restrictions as may be prescribed in and restrictions as may be
this behalf, prescribed, shall be credited to
shall be credited to the electronic the electronic cash ledger of
cash ledger of such person to be such
maintained in person to be maintained in
the manner as may be prescribed. such manner as may be
Explanation.- The date of credit to prescribed.
the account of the appropriate (2) The input tax credit as self-
Government in the assessed in the return of a
authorized bank shall be deemed registered person shall be
to be the date of deposit in the
electronic cash ledger.

Sec) (Sub-
sec)
(2) The input tax credit as self- credited to his electronic credit
assessed in the return of a taxable ledger, in accordance with
person shall be section 41, to be maintained in
credited to his electronic credit such manner as may be
ledger, in accordance with section prescribed. (3) The amount
36, to be available in the electronic cash
maintained in the manner as may ledger may be used for making
be prescribed. any
(3) The amount available in the payment towards tax, interest,
electronic cash ledger may be used penalty, fees or any other
for making any amount payable under the
payment towards tax, interest, provisions
penalty, fees or any other amount of this Act or the rules made
payable under thereunder in such manner and
the provisions of the Act or the subject to such conditions and
rules made thereunder in such within such time as may be
manner and prescribed.
subject to such conditions and (4) The amount available in the
within such time as may be electronic credit ledger may be
prescribed. used for making any
(4) The amount available in the payment towards output tax
electronic credit ledger may be under this Act or under the
used for making any Integrated Goods and Services
payment towards output tax Tax
payable under the provisions of the Act in such manner and subject
Act or the rules to such conditions and within
made thereunder in such manner such time as may be
and subject to such conditions and prescribed.
within such


Sec) (Sub-
sec)
time as may be prescribed. (5) The amount of input tax
(5) (a) The amount of input tax credit available in the
credit on account of IGST available electronic credit ledger of the
in the electronic registered
credit ledger shall first be utilized person on account of
towards payment of IGST and the (a) integrated tax shall first be
amount utilised towards payment of
remaining, if any, may be utilized integrated tax and the
towards the payment of CGST and amount remaining, if any, may
SGST, in be utilised towards the
that order. payment of central tax and
(b) The amount of input tax credit State
on account of CGST available in the tax, or as the case may be,
electronic Union territory tax, in that
credit ledger shall first be utilized order;
towards payment of CGST and the (b) the central tax shall first be
amount utilised towards payment of
remaining, if any, may be utilized central tax and the
towards the payment of IGST. amount remaining, if any, may
(c) The input tax credit on account be utilised towards the
of CGST shall not be utilized payment of integrated tax;
towards payment (c) the State tax shall first be
of SGST. utilised towards payment of
{CGST Act} State tax and the
(b) The amount of input tax credit amount remaining, if any, may
on account of SGST available in the be utilised towards payment of
electronic integrated tax;


Sec) (Sub-
sec)
credit ledger shall first be utilized (d) the Union territory tax shall
towards payment of SGST and the first be utilised towards
amount payment of Union territory
remaining, if any, may be utilized tax and the amount remaining,
towards the payment of IGST. if any, may be utilised towards
(c) The input tax credit on account payment of integrated tax;
of SGST shall not be utilized (e) the central tax shall not be
towards payment utilised towards payment of
of CGST. State tax or Union
{SGST Act} territory tax; and
(6) The balance in the cash or credit (f) the State tax or Union
ledger after payment of tax, territory tax shall not be
interest, penalty, utilised towards payment of
fee or any other amount payable central tax.
under the Act or the rules made (6) The balance in the
thereunder electronic cash ledger or
may be refunded in accordance electronic credit ledger after
with the provisions of section 48 payment
and the amount of tax, interest, penalty, fee or
collected as CGST/SGST shall stand any other amount payable
reduced to that extent. (7) All under this Act or the rules
liabilities of a taxable person under made
this Act shall be recorded and thereunder may be refunded in
maintained accordance with the provisions
in an electronic liability register as of section 54.
may be prescribed. (7) All liabilities of a taxable
(8) Every taxable person shall person under this Act shall be
discharge his tax and other dues recorded and maintained in
under this Act or the


Sec) (Sub-
sec)
rules made thereunder in the an electronic liability register in
following order: such manner as may be
(a) self-assessed tax, and other prescribed.
dues related to returns of previous (8) Every taxable person shall
tax periods; discharge his tax and other
(b) self-assessed tax, and other dues under this Act or the
dues related to return of current rules made thereunder in the
tax period; following order, namely:
(c) any other amount payable (a) self-assessed tax, and other
under the Act or the rules made dues related to returns of
thereunder previous tax periods;
including the demand determined (b) self-assessed tax, and other
under section 66 or 67. dues related to the return of
(9) Every person who has paid the the current tax period;
tax on goods and/or services under (c) any other amount payable
this Act shall, under this Act or the rules
unless the contrary is proved by made thereunder
him, be deemed to have passed on including the demand
the full determined under section 73 or
incidence of such tax to the section 74;
recipient of such goods and/or (9) Every person who has paid
services. the tax on goods or services or
Explanation. 1 For the purposes both under this Act
of this section, the expression tax shall, unless the contrary is
dues means proved by him, be deemed to
the tax payable under this Act and have passed on the full
does not include interest, fee and incidence
penalty. of such tax to the recipient of
such goods or services or both.


Sec) (Sub-
sec)
Explanation. 2- For the purposes of Explanation.For the
this section, the expression other purposes of this section,
dues means (a) the date of credit to the
interest, penalty, fee or any other account of the Government in
amount payable under the Act or the authorised bank
the rules made shall be deemed to be the date
thereunder. of deposit in the electronic cash
ledger;
(b) the expression,
(i) tax dues means the tax
payable under this Act and
does not include
interest, fee and penalty; and
(ii) other dues means
interest, penalty, fee or any
other amount payable
under this Act or the rules
made thereunder.
45 Interest on delayed (1) Every person liable to pay tax in 50 Interest on delayed (1) Every person who is liable to Interest rate on
payment of tax accordance with the provisions of payment of tax. pay tax in accordance with the delayed payment
the Act or provisions of this has been notified
rules made thereunder, who fails Act or the rules made not exceeding 18%
to pay the tax or any part thereof thereunder, but fails to pay the and 24% in case of
to the tax or any part thereof to the any undue or
account of the Central or a State Government excess claims of
Government within the period within the period prescribed, ITC.
prescribed, shall, shall for the period for which
the tax or any part thereof
remains


Sec) (Sub-
sec)
on his own, for the period for which unpaid, pay, on his own,
the tax or any part thereof remains interest at such rate, not
unpaid, exceeding eighteen per cent.,
pay interest at such rate as may be as may be
notified, on the recommendation notified by the Government on
of the the recommendations of the
Council, by the Central or a State Council. (2) The interest under
Government. sub-section (1) shall be
(2) The interest under sub-section calculated, in such manner as
(1) shall be calculated from the first may be
day on which prescribed, from the day
such tax was due to be paid. succeeding the day on which
(3) In case a taxable person makes such tax was due to be paid.
an undue or excess claim of input (3) A taxable person who
tax credit makes an undue or excess
under sub-section (10) of section claim of input tax credit under
37 or undue or excess reduction in subsection
output tax (10) of section 42 or undue or
liability under sub-section (10) of excess reduction in output tax
section 38, he shall be liable to pay liability under subsection
interest on (10) of section 43, shall pay
such undue or excess claim or on interest on such undue or
such undue or excess reduction, as excess claim or on such undue
the case or excess reduction, as the case
may be, at the prescribed rate for may be, at such rate not
the period computed in the exceeding twenty-four per
manner prescribed. cent., as
may be notified by the
Government on the


Sec) (Sub-
sec)
Council.
46 Tax deduction at (1) Notwithstanding anything 51 Tax deduction at (1) Notwithstanding anything Limit for deduction
source contained to the contrary in this source. to the contrary contained in of TDS has been
Act, the Central or a this Act, the Government decreased from Rs.
State Government may mandate, - may mandate, 5 lacs to Rs. 2.5 lacs
(a) a department or establishment (a) a department or value of supply.
of the Central or State establishment of the Central
Government, or Government or State TDS provisions shall
(b) Local authority, or Government; or not be applied to
(c) Governmental agencies, or (b) local authority; or Inter State
(d) such persons or category of (c) Governmental agencies; or Supplies.
persons as may be notified, by the (d) such persons or category of
Central or a State persons as may be notified by
Government on the the Government
recommendations of the Council, on the recommendations of the
[hereinafter referred to in this Council,
section as the deductor], to (hereafter in this section
deduct tax at the rate referred to as the deductor),
of one percent from the payment to deduct tax at the rate of one
made or credited to the supplier per
[hereinafter cent. from the payment made
referred to in this section as the or credited to the supplier
deductee] of taxable goods (hereafter in this section
and/or services, notified by the referred to
Central or a State Government on as the deductee) of taxable
the recommendations of the goods or services or both,
where the total value of such
supply,

Sec) (Sub-
sec)
Council, where the total value of under a contract, exceeds two
such supply, under a contract, lakh and fifty thousand rupees:
exceeds five lakh Provided that no deduction
rupees. shall be made if the location of
Explanation. For the purpose of the supplier and the place
deduction of tax specified above, of supply is in a State or Union
the value of territory which is different from
supply shall be taken as the the State or as the case may
amount excluding the tax indicated be, Union territory of
in the invoice. registration of the recipient.
(2) The amount deducted as tax Explanation.For the purpose
under this section shall be paid to of deduction of tax specified
the account of the above, the value of
appropriate Government by the supply shall be taken as the
deductor within ten days after the amount excluding the central
end of the tax, State tax, Union territory
month in which such deduction is tax,
made, in the manner prescribed. integrated tax and cess
(3) The deductor shall, in the indicated in the invoice.
manner prescribed, furnish to the (2) The amount deducted as tax
deductee a certificate under this section shall be paid
mentioning therein the contract to the Government by
value, rate of deduction, amount the deductor within ten days
deducted, after the end of the month in
amount paid to the appropriate which such deduction is made,
Government and such particulars in
as may be such manner as may be
prescribed in this behalf. prescribed.


Sec) (Sub-
sec)
(4) If any deductor fails to furnish to (3) The deductor shall furnish
the deductee the certificate, after to the deductee a certificate
deducting the mentioning therein the
tax at source, within five days of contract value, rate of
crediting the amount so deducted deduction, amount deducted,
to the amount paid to the
appropriate Government, the Government and
deductor shall be liable to pay, by such other particulars in such
way of a late fee, manner as may be prescribed.
a sum of one hundred rupees per (4) If any deductor fails to
day from the day after the expiry of furnish to the deductee the
the five certificate, after deducting the
day period until the failure is tax at source, within five days
rectified: of crediting the amount so
PROVIDED that the amount of fee deducted to the Government,
payable under this sub-section the
shall not deductor shall pay, by way of a
exceed five thousand rupees. late fee, a sum of one hundred
(5) The deductee shall claim credit, rupees per day from the day
in his electronic cash ledger, of the after the expiry of such five day
tax deducted period until the failure is
and reflected in the return of the rectified, subject to a maximum
deductor furnished under sub- amount of five thousand
section (3) of rupees.
section 34, in the manner (5) The deductee shall claim
prescribed. credit, in his electronic cash
(6) If any deductor fails to pay to ledger, of the tax deducted
the account of the appropriate
Government the


Sec) (Sub-
sec)
amount deducted as tax under sub- and reflected in the return of
section (1), he shall be liable to pay the deductor furnished under
interest sub-section (3) of section 39, in
in accordance with the provisions such manner as may be
of sub-section (1) of section 45, in prescribed.
addition to (6) If any deductor fails to pay
the amount of tax deducted. to the Government the amount
(7) Determination of the amount in deducted as tax under
default under this section shall be sub-section (1), he shall pay
made in the interest in accordance with the
manner specified in section 66 or provisions of sub-section (1) of
67, as the case may be. section 50, in addition to the
(8) Refund to the deductor or the amount of tax deducted.
deductee, as the case may be, (7) The determination of the
arising on account amount in default under this
of excess or erroneous deduction section shall be made in the
shall be dealt with in accordance manner specified in section 73
with the or section74.
provisions of section 48: (8) The refund to the deductor
PROVIDED that no refund to or the deductee arising on
deductor shall be granted if the account of excess or erroneous
amount deducted has been deduction shall be dealt with in
credited to the electronic cash accordance with the provisions
ledger of the deductee. of section 54:
Provided that no refund to the
deductor shall be granted, if
the amount deducted


Sec) (Sub-
sec)
has been credited to the
electronic cash ledger of the
deductee.
56 Collection of tax at (1) Notwithstanding anything to 52 Collection of tax at (1) Notwithstanding anything Clause 5 & 6 newly
source the contrary contained in the Act, source. to the contrary contained in inserted stating
every electronic commerce this Act, every electronic every operator
operator (hereinafter referred to in commerce operator (hereafter required to furnish
this section as the operator), not in this section referred to as the the return by 31st
being an agent, shall collect an operator), not being an Dec of subsequent
amount calculated at the rate of agent, shall collect an amount year. As well as
one percent of the net value of calculated at such rate not provisions for
taxable supplies made through it exceeding one per cent., as revision of returns
where the consideration with may be notified by the inserted newly.
respect to such supplies is to be Government on the
collected by the operator. recommendations of the
Explanation.- For the purposes of Council, of the net value of
this sub-section, the expression taxable supplies made through
"net value of taxable supplies" shall it by other suppliers where the
mean the aggregate value of consideration with respect to
taxable supplies of goods or such supplies is to be collected
services, other than services by the operator.
notified under sub-section (4) of Explanation.For the
section 8, made during any month purposes of this sub-section,
by all registered taxable persons the expression net value of
through the operator reduced by taxable supplies shall mean
the aggregate value of taxable the aggregate value of taxable
supplies returned to the suppliers supplies of goods or services or
during the said month. both, other than services
notified under sub-section (5)


Sec) (Sub-
sec)
(2) The power to collect the of section 9, made during any
amount specified in sub-section (1) month by all registered persons
shall be without prejudice to any through the operator reduced
other mode of recovery from the by the aggregate value of
operator. taxable supplies returned to
The amount collected under sub- the suppliers during the said
section (1) shall be paid to the month.
account of the appropriate (2) The power to collect the
Government by the operator amount specified in sub-
within ten days after the end of the section (1) shall be without
month in which such collection is prejudice to any other mode of
made in the manner as may be recovery from the operator.
prescribed. (3) The amount collected under
(3) Every operator who collects the sub-section (1) shall be paid to
amount specified in sub-section (1) the Government by the
shall furnish a statement, operator within ten days after
electronically, containing the the end of the month in which
details of outward supplies of such collection is made, in such
goods or services effected through manner as may be prescribed.
it, including the supplies of goods (4) Every operator who collects
or services returned through it, and the amount specified in sub-
the amount collected under sub- section (1) shall furnish a
section (1) during a month, in such statement, electronically,
form and manner as may be containing the details of
prescribed, within ten days after outward supplies of goods or
the end of such month. services or both effected
(4) The supplier who has supplied through it, including the
the goods or services through the supplies of goods or services or
operator shall claim credit, in his both returned through it, and


Sec) (Sub-
sec)
electronic cash ledger, of the the amount collected under
amount collected and reflected in sub-section (1) during a month,
the statement of the operator in such form and manner as
furnished under sub-section (4), in may be prescribed, within ten
the manner prescribed. days after the end of such
(5) The details of supplies furnished month.
by every operator under sub- (5) Every operator who collects
section (4), shall, in the manner and the amount specified in sub-
within the period prescribed, be section (1) shall furnish an
matched with the annual statement,
corresponding details of outward electronically, containing the
supplies furnished by the details of outward supplies of
concerned supplier registered goods or services or both
under the Act. effected through it, including
(6) Where the details of outward the supplies of goods or
supplies furnished by the operator services or both returned
under subsection through it, and the amount
(4) do not match with the collected under the said sub-
corresponding details furnished by section during the financial
the supplier under section 32, the year, in such form and manner
discrepancy shall be as may be prescribed, before
communicated to both persons in the thirty first day of December
the manner and within the time as following the end of such
may be prescribed. financial year.
(7) The amount in respect of which (6) If any operator after
any discrepancy is communicated furnishing a statement under
under subsection (7) and which is sub-section (4) discovers any
not rectified by the supplier in his omission or incorrect
valid return or the operator in his particulars therein, other than


Sec) (Sub-
sec)
statement for the month in which as a result of scrutiny, audit,
discrepancy is communicated, inspection or enforcement
shall be added to the output tax activity by the tax authorities,
liability of the said supplier, where he shall rectify such omission or
the value of outward supplies incorrect particulars in the
furnished by the operator is more statement to be furnished for
than the value of outward supplies the month during which such
furnished by the supplier, in the omission or incorrect
manner as may be prescribed, in particulars are noticed, subject
his return for the month to payment of interest, as
succeeding the month in which the specified in sub-section (1) of
discrepancy is communicated. section 50:
(8) The concerned supplier shall, in Provided that no such
whose output tax liability any rectification of any omission or
amount has been added under sub- incorrect particulars shall be
section (8), be liable to pay the tax allowed after the due date for
payable in respect of such furnishing of statement for the
supply along with interest, at the month of September following
rate specified under sub-section (1) the end of the financial year or
of section 45 on the amount so the actual date of furnishing of
added from the date such tax was the relevant annual statement,
due till the date of its payment. whichever is earlier.
(9) Any authority not below the (7) The supplier who has
rank of Joint Commissioner may supplied the goods or services
serve a notice, either before or or both through the operator
during the course of any shall claim credit, in his
proceeding under this Act, electronic cash ledger, of the
requiring the operator to furnish amount collected and reflected
such details relating to in the statement of the


Sec) (Sub-
sec)
(a) supplies of goods or services operator furnished under sub-
effected through such operator section (4), in such manner as
during any period, or may be prescribed.
(b) stock of goods held by the (8) The details of supplies
suppliers making supplies through furnished by every operator
such operator in the godowns or under sub-section (4) shall be
warehouses, by whatever name matched with the
called, managed by such operators corresponding details of
and declared as additional places of outward supplies furnished by
business by such suppliers - the concerned supplier
as may be specified in the notice. registered under this Act in
(10) Every operator on whom a such manner and within such
notice has been served under sub- time as may be prescribed.
section (10) shall furnish the (9) Where the details of
required information within fifteen outward supplies furnished by
working days of the date of service the operator under sub-section
of such notice. (4) do not match with the
(11) Any person who fails to furnish corresponding details
the information required by the furnished by the supplier under
notice served under sub-section section 37, the discrepancy
(10) shall, without prejudice to any shall be communicated to both
action that is or persons in such manner and
may be taken under section 85 , be within such time as may be
liable to a penalty which may prescribed.
extend to twenty-five thousand (10) The amount in respect of
rupees. which any discrepancy is
Explanation. For the purposes of communicated under sub-
this section, the expression section (9) and which is not
concerned supplier rectified by the supplier in his


Sec) (Sub-
sec)
shall mean the supplier of goods valid return or the operator in
and/or services making supplies his statement for the month in
through the operator. which discrepancy is
communicated, shall be added
to the output tax liability of the
said supplier, where the value
of outward supplies furnished
by the operator is more than
the value of outward supplies
furnished by the supplier, in his
return
for the month succeeding the
month in which the
discrepancy is communicated
in such manner as may be
prescribed.
(11) The concerned supplier, in
whose output tax liability any
amount has been added under
sub-section (10), shall pay the
tax payable in respect of such
supply along with interest, at
the rate specified under sub-
section (1) of section 50 on the
amount so added from the date
such tax was due till the date of
its payment.
(12) Any authority not below
the rank of Deputy


Sec) (Sub-
sec)
Commissioner may serve a
notice, either before or during
the course of any proceedings
under this Act, requiring the
operator to furnish such details
relating to
(a) supplies of goods or services
or both effected through such
operator during
any period; or
(b) stock of goods held by the
suppliers making supplies
through such operator in the
godowns or warehouses, by
whatever name called,
managed by such operator
and declared as additional
places of business by such
suppliers, as may be specified
in the notice.
(13) Every operator on whom a
notice has been served under
sub-section (12) shall furnish
the required information
within fifteen working days of
the date of service of such
notice.


Sec) (Sub-
sec)
(14) Any person who fails to
furnish the information
required by the notice served
under sub-section (12) shall,
without prejudice to any action
that may be taken under
section 122, be liable to a
penalty which may extend to
twenty-five thousand rupees.
Explanation.For the
expression concerned
supplier shall mean the
supplier of goods or services or
both making supplies through
the operator.
47 Transfer of input tax On utilization of input tax credit 53 Transfer of input tax On utilisation of input tax credit
credit availed under the CGST Act for credit. availed under this Act for
payment of tax dues under the payment of tax dues
IGST Act as per section 44, the under the Integrated Goods
amount collected as CGST shall and Services Tax Act in
stand reduced by an amount equal accordance with the provisions
to the credit so utilized and the of sub-section (5) of section 49,
Central Government shall transfer as reflected in the valid return
an amount equal to the amount so furnished under sub-section (1)
reduced from the CGST account to of section 39, the amount
the IGST account in the manner collected as central tax shall
and time as may be prescribed. stand reduced by an amount


Sec) (Sub-
sec)
CGST Act equal to such credit so utilized
On utilization of input tax credit and the Central Government
availed under the SGST Act for shall transfer an amount equal
payment of tax dues under the to the amount so reduced from
IGST Act as per section 44, the the central tax account to the
amount collected as SGST shall integrated tax account in such
stand reduced by an amount equal manner and within such time as
to the credit so utilized and shall be may be prescribed.
apportioned to the Central
Government and the State
Government shall transfer an
amount equal to the amount so
apportioned to the IGST account in
the manner and time as may be
prescribed. SGST Act
Old Model GST Law Nov 2016 GST Law Mar 2017

(Sub- (Sub-
Sec) sec)
CHAPTER XI : REFUNDS
48 Refund of tax (1) Any person claiming refund of any tax 54 Refund of tax (1) Any person claiming refund of Minor Changes.
and interest, if any, paid on such tax or any tax and interest paid on such Taxable person has
tax or any other amount paid by been replaced with

(Sub- (Sub-
Sec) sec)
any other amount paid by him, may make him, may make an application Registered person
an application in that regard to the before the expiry of two years since, such refund
proper officer of IGST/CGST/SGST before from the relevant date in such will be given to
the expiry of two years from the form and manner as may be registered person.
relevant date in such form and in such prescribed:
manner as may be prescribed: Provided that a registered person,
PROVIDED that a registered taxable claiming refund of any balance in
person, claiming refund of any balance in the electronic cash ledger as per
the sub-section (6) of section 49, may
electronic cash ledger as per sub-section claim such refund in the return
(6) of section 44, may claim such refund in furnished under section 39 in such
the return furnished under section 34 in manner as may be prescribed.
such manner as may be prescribed.
(2) A specialized agency of the United (2) A specialized agency of the
Nations Organization or any Multilateral United Nations Organization or
Financial Institution and Organization any Multilateral Financial
notified under the United Nations Institution and Organization
(Privileges and Immunities) Act, 1947 (46 notified under the United Nations
of 1947), Consulate or Embassy of (Privileges and Immunities) Act,
foreign countries or any other person or 1947, Consulate or Embassy of
class of persons as notified under section foreign countries or any other
49, entitled to a refund of IGST/CGST/SGST person or class of persons as
paid by it/him on inward supplies of notified under section 55 entitled
goods and/or services, may make an to a refund of central tax paid by it
application for such refund to the proper on inward supplies of goods or
officer, in the form and manner services or both, may make an
prescribed, before the expiry of sixth application for such refund, in
months such form and manner as may be
from the last day of the month in which prescribed, before the expiry of six
such supply was received. months from the last day of the
(3) Subject to the provisions of sub-section month in which such supply was
(10), a taxable person may claim refund received.


(Sub- (Sub-
Sec) sec)
of any unutilized input tax credit at the
end of any tax period: (3) Subject to the provisions of
PROVIDED that no refund of unutilized sub-section (10), a registered
input tax credit shall be allowed in cases person may claim refund of any
other than exports including zero rated unutilised input tax credit at the
supplies or in cases where the credit has end of any tax period:
accumulated on account of rate of tax on
inputs being higher than the rate of tax on Provided that no refund of
output supplies, other than nil rated or unutilised input tax credit shall be
fully exempt supplies: allowed in cases other than-
PROVIDED FURTHER that no refund of (i) zero rated supplies made
unutilized input tax credit shall be allowed without payment of tax;
in (ii) where the credit has
cases where the goods exported out of accumulated on account of rate of
India are subjected to export duty: tax on inputs being higher than the
PROVIDED ALSO that no refund of input rate of tax on output supplies
tax credit shall be allowed if the supplier (other than nil rated or fully
of exempt supplies) except supplies
goods or services claims refund of output of goods or services or both as may
tax paid under the IGST Act, 2016. be notified on the
(4) The application shall be accompanied recommendations of the Council:
by Provided further that no refund of
(a) such documentary evidence as may be unutilised input tax credit shall be
prescribed to establish that a refund is allowed in cases where the goods
due to the applicant, and exported out of India are
(b) such documentary or other evidence subjected to export duty:
(including the documents referred to in Provided also that no refund of
section 30) as the applicant may furnish to input tax credit shall be allowed, if
establish that the amount of tax and the supplier of goods or services or
interest, if any, paid on such tax or any both avails of drawback in respect
other amount paid in relation to which of central tax or claims refund of


(Sub- (Sub-
Sec) sec)
such refund is claimed was collected from, the integrated tax paid on such
or paid by, him and the incidence of supplies.
such tax and interest had not been passed
on to any other person: (4) The application shall be
PROVIDED that where the amount claimed accompanied by
as refund is less than five lac rupees, it
shall not be necessary for the applicant to (a) such documentary evidence as
furnish any documentary and other may be prescribed to establish
evidences and instead, he may file a that a refund is due to the
declaration, based on the documentary or applicant; and
other (b) such documentary or other
evidences available with him, certifying evidence (including the
that the incidence of such tax and interest documents referred to in section
had not been passed on to any other 33) as the applicant may furnish to
person. establish that the amount of tax
Page 58 of 163 and interest, if any, paid on such
(5) If, on receipt of any such application, tax or any other amount paid in
the proper officer is satisfied that the relation to which such refund is
whole claimed was collected from, or
or part of the amount claimed as refund is paid by, him and the incidence of
refundable, he may make an order such tax and interest had not been
accordingly and the amount so passed on to any other person:
determined shall be credited to the Fund. Provided that where the amount
(6) Notwithstanding anything contained in claimed as refund is less than two
sub-section (5), the proper officer may, in lakh rupees, it shall not be
the case of any claim for refund on necessary for the applicant to
account of export of goods and/or services furnish any documentary and
made by registered taxable persons, other other evidences but, he may file a
than such category of registered declaration, based on the
taxable persons as may be notified in this documentary or other evidences
behalf, refund on a provisional basis, available with him, certifying that
the incidence of such tax and


(Sub- (Sub-
Sec) sec)
ninety percent. of the total amount so interest had not been passed on to
claimed, excluding the amount of input tax any other person.
credit provisionally accepted, in the
manner and subject to such conditions, (5) If, on receipt of any such
limitations and safeguards as may be application, the proper officer is
prescribed and thereafter make an order satisfied that the whole or part of
under sub-section (5) for final settlement the amount claimed as refund is
of the refund claim after due refundable, he may make an order
verification of documents furnished by the accordingly and the amount so
applicant. determined shall be credited to
(7) The proper officer shall issue the order the Fund referred to in section 57.
under sub-section (5) within sixty days Export has been
from the date of receipt of application. (6) Notwithstanding anything replaced with Zero
Explanation.- The application for the contained in sub-section (5) , the rated supply. So as
purpose of this sub-section shall mean proper officer may, in the case of to enable refund of
complete application containing all any claim for refund on account of
IGST paid on supply
information as may be prescribed. zero-rated supply of goods or
(8) Notwithstanding anything contained in services or both made by
to SEZ developer
sub-section (5) or sub-section (6), the registered persons, other than and SEZ unit and
refundable amount shall, instead of being such category of registered par with physical
credited to the Fund, be paid to the persons as may be notified by the exports.
applicant, if such amount is relatable to Government on the
(a) refund of tax on goods and/or services recommendations of the Council,
exported out of India or on inputs or input refund on a provisional basis,
services used in the goods and/or services ninety per cent. of the total
which are exported out of India; amount so claimed, excluding the
(b) refund of unutilized input tax credit amount of input tax credit
under sub-section (3); provisionally accepted, in the
(c) refund of tax paid on a supply which is manner and subject to such
not provided, either wholly or partially, conditions, limitations and
and for which invoice has not been issued; safeguards as may be prescribed
and thereafter make an order


(Sub- (Sub-
Sec) sec)
(d) refund of tax in pursuance of section under sub-section (5) for final
70 ; settlement of the refund claim
(e) the tax and interest, if any, or any after due verification of
other amount paid by the applicant, if he documents furnished by the
had applicant.
not passed on the incidence of such tax
and interest to any other person; or (7) The proper officer shall issue
(f) the tax or interest borne by such other the order under sub-section (5)
class of applicants as the Central or a within sixty days from the date of
State Government may, on the receipt of application complete in
recommendation of the Council, by all respects.
notification, (8) Notwithstanding anything
specify. contained in sub-section (5) or
(9) Notwithstanding anything to the sub-section (6), the refundable
contrary contained in any judgment, amount shall, instead of being
decree, credited to the Fund, be paid to
order or direction of the Appellate the applicant, if such amount is
Tribunal or any Court or in any other relatable to
provision of this Act or the rules made
thereunder or in any other law for the (a) refund of tax paid on zero-rated
time supplies of goods or services or
being in force, no refund shall be made both or on inputs or input services
except as provided in sub-section (8). used in making such zero-rated
(10) Notwithstanding anything contained supplies;
in sub-section (3), where any refund (b) refund of unutilised input tax
is due under the said sub-section to a credit under sub-section (3);
registered taxable person who has (c) refund of tax paid on a supply
defaulted in furnishing any return or who which is not provided, either
is required to pay any tax, interest or wholly or partially, and for which
penalty, which has not been stayed by any invoice has not been issued or
Court, Tribunal or Appellate Authority where a refund voucher has been
issued;


(Sub- (Sub-
Sec) sec)
by the specified date, the proper officer (d) refund of tax in pursuance of
may section 77;
(a) withhold payment of refund due until (e) the tax and interest, if any, or
the said person has furnished the return or any other amount paid by the
paid the tax, interest or penalty, as the applicant, if he had not passed on
case may be; the incidence of such tax and
(b) deduct from the refund due, any tax, interest to any other person; or
interest, penalty, fee or any other amount (f) the tax or interest borne by
which the taxable person is liable to pay such other class of applicants as
but which remains unpaid under the Act the Government may, on the
or under any earlier law. recommendations of the Council,
Page 59 of 163 by notification, specify.
Explanation.- For the purposes of this sub-
section, the expression specified date (9) Notwithstanding anything to
shall mean the contrary contained in any
(a) the last date for filing an appeal under judgment, decree, order or
this Act, in a case where no appeal has direction of the Appellate Tribunal
been filed; or or any court or in any other
(b) thirty days from the date of filing an provisions of this Act or the rules
appeal under this Act, in a case where an made thereunder or in any other
appeal has been filed. law for the time being in force, no
(11) Notwithstanding anything contained refund shall be made except in
in sub-section (5) or sub-section (6), accordance with the provisions of
where an order giving rise to a refund is sub-section (8).
the subject matter of an appeal or
further proceeding or where any other
proceeding under this Act is pending and (10) Where any refund is due
the Commissioner is of the opinion that under sub-section (3) to a
grant of such refund is likely to adversely registered person who has
affect the revenue in the said appeal or defaulted in furnishing any return
other proceeding on account of or who is required to pay any tax,
interest or penalty, which has not


(Sub- (Sub-
Sec) sec)
malfeasance or fraud committed, he may, been stayed by any court, Tribunal
after giving the taxable person an or Appellate Authority by the
opportunity of being heard, withhold the specified date, the proper officer
refund till such time as he may may
determine.
(12) Where a refund is withheld under (a) withhold payment of refund
sub-section (11), the taxable person due until the said person has
shall be entitled to interest as provided furnished the return or paid the
under section 50, if as a result of the tax, interest or penalty, as the case
appeal or further proceeding he becomes may be;
entitled to refund. (b) deduct from the refund due,
(13) Notwithstanding anything to the any tax, interest, penalty, fee or
contrary contained in this section, the any other amount which the
amount of advance tax deposited by a taxable person is liable to pay but
casual taxable person or a non-resident which remains unpaid under this
taxable person under sub-section (2) of Act or under the existing law.
section 24 shall not be refunded unless Explanation.For the purposes of
such person has, in respect of the entire this sub-section, the expression
period for which the certificate of specified date shall mean the
registration granted to him had remained last date for filing an appeal under
in force, furnished all the returns this Act.
required under section 34.
(14) Notwithstanding anything contained (11) Where an order giving rise to
in this section, no refund under subsection a refund is the subject matter of an
(5) or sub-section (6) shall be paid to an appeal or further proceedings or
applicant if the amount is less where any other proceedings
than one thousand rupees. under this Act is pending and the
Explanation. For the purposes of this Commissioner is of the opinion
section - that grant of such refund is likely
1. refund includes refund of tax on to adversely affect the revenue in
goods and/or services exported out of the said appeal or other
India or proceedings on account of


(Sub- (Sub-
Sec) sec)
on inputs or input services used in the malfeasance or fraud committed,
goods and/or services which are exported he may, after giving the taxable
out of India, or refund of tax on the supply person an opportunity of being
of goods regarded as deemed heard, withhold the refund till
exports, or refund of unutilized input tax such time as he may determine.
credit as provided under sub-section (3)
2. relevant date means
(a) in the case of goods exported out of (12) Where a refund is withheld
India where a refund of tax paid is under sub-section (11), the taxable
available person shall, notwithstanding
in respect of the goods themselves or, as anything contained in section 56, Rate of interest on
the case may be, the inputs or input be entitled to interest at such rate delayed refund has
services used in such goods, - not exceeding six per cent. As may been notified @ 6%
(i) if the goods are exported by sea or air, be notified on the as against 18%
the date on which the ship or recommendations of the Council, demand on output
the aircraft in which such goods are if as a result of the appeal or
tax and 24% on
loaded, leaves India, or further proceedings he becomes
(ii) if the goods are exported by land, the entitled to refund.
input tax.
date on which such goods pass
the frontier, or (13) Notwithstanding anything to
(iii) if the goods are exported by post, the the contrary contained in this
date of despatch of goods by section, the amount of advance
the Post Office concerned to a place tax deposited by a casual taxable
outside India; person or a non-resident taxable
(b) in the case of supply of goods person under sub-section (2) of
regarded as deemed exports where a section 27, shall not be refunded
refund of tax unless such person has, in respect
paid is available in respect of the goods, of the entire period for which the
the date on which the return relating to certificate of registration granted
such deemed exports is filed; to him had remained in force,
(c) in the case of services exported out of furnished all the returns required
India where a refund of tax paid is under section 39.


(Sub- (Sub-
Sec) sec)
available in respect of services themselves
or, as the case may be, the inputs or (14) Notwithstanding anything
input services used in such services, the contained in this section, no
date of - refund under sub-section (5) or
(i) receipt of payment in convertible sub-section (6) shall be paid to an
foreign exchange, where the supply applicant, if the amount is less
of service had been completed prior to the than one thousand rupees.
receipt of such payment; or
(ii) issue of invoice, where payment for the Explanation.For the purposes of
service had been received in this section,
advance prior to the date of issue of the (1) refund includes refund of tax
invoice; paid on zero-rated supplies of
(d) in case where the tax becomes goods or services or both or on
refundable as a consequence of judgment, inputs or input services used in
decree, order or direction of the Appellate making such zero-rated supplies,
Authority, Appellate Tribunal or any or refund of tax on the supply of
Court, the date of communication of such goods regarded as deemed
judgment, decree, order or direction; exports, or refund of unutilised
(e) in the case of refund of unutilized input input tax credit as provided under
tax credit under sub-section (3) , the end sub-section (3) .
of the financial year in which such claim (2) relevant date means
for refund arises; (a) in the case of goods exported
(f) in the case where tax is paid out of India where a refund of tax
provisionally under this Act or the rules paid is available in respect of
made goods themselves or, as the case
thereunder, the date of adjustment of tax may be, the inputs or input
after the final assessment thereof; services used in such goods,
(g) in the case of a person, other than the (i) if the goods are exported by sea
supplier, the date of receipt of goods or or air, the date on which the ship
services by such person; and or the aircraft in which such goods
(h) in any other case, the date of are loaded, leaves India; or
payment of tax.


(Sub- (Sub-
Sec) sec)
(ii) if the goods are exported by
land, the date on which such
goods pass the frontier; or
(iii) if the goods are exported by
post, the date of dispatch of goods
by the Post Office concerned to a
place outside India;
(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;
(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
(i) receipt of payment in
convertible foreign exchange,
where the supply of services had
been completed prior to the
receipt of such payment; or
(ii) issue of invoice, where
payment for the services had been
received in advance prior to the
date of issue of the invoice;
(d) in case where the tax becomes
refundable as a consequence of


(Sub- (Sub-
Sec) sec)
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;
(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;
(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;
(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
(h) in any other case, the date of
payment of tax.
49. Refund in certain cases The Central/State Government may, on 55 Refund in certain cases. The Government may, on the No Change.
the recommendation of the Council, by recommendations of the Council,
notification, specify any specialized agency by notification, specify any
of the United Nations Organization or any specialized agency of the United
Multilateral Financial Institution and Nations Organization or any
Organization notified under the United Multilateral Financial Institution
Nations and Organization notified under
(Privileges and Immunities) Act, 1947 (46 the United Nations (Privileges and
of 1947), Consulate or Embassy of foreign Immunities) Act, 1947, Consulate


(Sub- (Sub-
Sec) sec)
countries and any other person or class of or Embassy of foreign countries
persons as may be specified in this behalf, and any other person or class of
who shall, subject to such conditions and persons as may be specified in this
restrictions as may be prescribed, be behalf, who shall, subject to such
entitled conditions and restrictions as may
to claim a refund of taxes paid on the be prescribed, be entitled to claim
notified supplies of goods or services a refund of taxes paid on the
received by them. notified supplies of goods or
services or both received by them.
50 Interest on delayed If any tax ordered to be refunded under 56 Interest on delayed If any tax ordered to be New proviso added
refunds section 48 to any applicant is not refunded refunds refunded under sub-section (5) to enable interest
within sixty days from the date of receipt of of section 54 to any applicant is payment on
application under sub-section (1) of that not refunded within sixty days account of delay
section, interest at such rate as may be
from the date of receipt of beyond 60 days in
specified in the notification issued by the
Central or a State Government on the
application under sub-section giving refund after
recommendation of the Council shall be (1) of that section, interest at order is passed.
payable in respect of such refund from the such rate not exceeding 6% as
date immediately after the expiry of sixty may be specified in the
days from the date of receipt of application notification issued by the
under the said sub-section till the date of Government on the
refund of such tax. recommendations of the
Explanation.- Where any order of refund is Council shall be payable in
made by an Appellate Authority, Tribunal respect of such refund from the
or any Court against an order of the proper
date immediately after the
officer under sub-section (5) of section
48, the order passed by the Appellate
expiry of sixty days from the
Authority, Tribunal or, as the case may be, date of receipt of application
by under the said sub-section till
the Court shall be deemed to be an order the date of refund of such tax:
passed under the said sub-section (5) for


(Sub- (Sub-
Sec) sec)
the purposes of this section. Provided that where any claim
of refund arises from an order
passed by an adjudicating
authority or Appellate
Authority or Appellate Tribunal
or court which has attained
finality and the same is not
refunded within sixty days from
the date of receipt of
application filed consequent to
such order, interest at such rate
not exceeding nine per cent. as
may be notified by the
Government on the
Council shall be payable in
respect of such refund from the
date immediately after the
expiry of sixty days from the
date of receipt of application
till the date of refund.
Explanation.For the
purposes of this section, where
any order of refund is made by
an Appellate Authority,
Appellate Tribunal or any court
against an order of the proper
officer under sub-section (5) of
section 54, the order passed by


(Sub- (Sub-
Sec) sec)
the Appellate Authority,
Appellate Tribunal or by the
court shall be deemed to be an
order passed under the said
sub-section (5).
51 Consumer Welfare (1) There shall be established by the 57 Consumer Welfare The Government shall No Change.
Fund Central or a State Government a fund, Fund constitute a Fund, to be called
to be called the Consumer Welfare the Consumer Welfare Fund
Fund. and there shall be credited to
the Fund,
(2) There shall be credited to the Fund, (a) the amount of tax referred
in such manner as may be prescribed, - to in sub-section (5) or sub-
section (6) of section 54;
(a) the amount of tax referred to in sub- (b) any income from
section (4) or sub-section (6) (4A) of investment of the amount
section 48; and credited to the Fund; and
(c) such other monies received
any income from investment of the by it
amount credited to the Fund and any in such manner as may be
other monies received by the Central or prescribed
a State Government for the purposes of
this Fund.
52 Utilization of the (1) Any money credited to the Fund 58 Utilisation of Fund. (1) All sums credited to the No Change.
Fund shall be utilized by the Central/State Fund shall be utilised by the
Government for the welfare of the Government for the welfare of
consumers in accordance with such the consumers in such manner


(Sub- (Sub-
Sec) sec)
rules as that Government may make in
this behalf. (2) The Government or the
authority specified by it shall
(2) The Central/State Government shall maintain proper and separate
maintain or, if it thinks fit, specify the account and other relevant
authority which shall maintain, proper records in relation to the Fund
and separate account and other and prepare an annual
relevant records in relation to the Fund statement of accounts in such
in such form as may be prescribed in form as may be prescribed in
consultation with the Comptroller and consultation with the
Auditor-General of India. Comptroller and Auditor-
General of India
CHAPTER XII : ASSESSMENT
57. Self-Assessment Every registered taxable person shall 59 Self-Assessment Every registered person shall No change.
himself assess the taxes payable under self assess the taxes payable
this Act and furnish a return for each under this Act and furnish a
tax period as specified under section return for each tax period as
34. specified under section 39.
58. Provisional 1) Where the taxable person is unable 60 Provisional (1) Subject to the provisions of Minor Change.
Assessment to determine the value of goods and/or Assessment sub-section (2), where the
services or determine the rate of tax taxable person is unable to
applicable thereto, he may request the determine the value of goods
proper officer in writing giving reasons or services or both or
for payment of tax on a provisional determine the rate of tax
basis applicable thereto, he may
request the proper officer in

(Sub- (Sub-
Sec) sec)
and the proper officer may pass an writing giving reasons for
order allowing payment of tax on payment of tax on a provisional
provisional basis and the proper officer
basis at such rate or on such value as shall pass an order, within a
may be specified by him. period not later than ninety
(2) The payment of tax on provisional days from the date of receipt of
basis may be allowed, if the taxable such request, allowing
person payment of tax on provisional
executes a bond in such form as may be basis at such rate or on such
prescribed in this behalf, and with such value as may be specified by
surety or security as the proper officer him.
may deem fit, binding the taxable
person (2) The payment of tax on
for payment of the difference between provisional basis may be
the amount of tax as may be finally allowed, if the taxable person
assessed and the amount of tax executes a bond in such form as
provisionally assessed. may be prescribed, and with
(3) The proper officer shall, within a such surety or security as the
period not exceeding six months from proper officer may deem fit,
the date binding the taxable person for
of the communication of the order payment of the difference
issued under sub-section (1), pass the between the amount of tax as
final may be finally assessed and the
assessment order after taking into amount of tax provisionally
account such information as may be assessed.
required
for finalizing the assessment:
(3) The proper officer shall,
within a period not exceeding


(Sub- (Sub-
Sec) sec)
PROVIDED that the period specified in six months from the date of the
this sub-section may, on sufficient communication of the order
cause issued under sub-section (1),
being shown and for reasons to be pass the final assessment order
recorded in writing, be extended by the after taking into account such
Joint/Additional Commissioner for a information as may be required
further period not exceeding six for finalizing the assessment:
months and by
the Commissioner for such further Provided that the period
period as he may deem fit. specified in this sub-section
(4) The taxable person shall be liable to may, on sufficient cause being
pay interest on any tax payable on the shown and for reasons to be
supply under provisional assessment recorded in writing, be
but not paid on the due date specified extended by the Joint
under Commissioner or Additional
sub-section (7) of section 34 or the Commissioner for a further
rules made thereunder at the rate period not exceeding six
specified months and by the
under sub-section (1) of section 45, Commissioner for such further
from the first day after the due date of period not exceeding four
payment of tax in respect of the said years.
goods and/or services till the date of
actual payment, whether such amount (4) The registered person shall
is paid before or after the issue of order be liable to pay interest on any
for final assessment. tax payable on the supply of
Where the taxable person is entitled to goods or services or both under
a refund consequent to the order for provisional assessment but not
final paid on the due date specified


(Sub- (Sub-
Sec) sec)
assessment under sub-section (3), 39 or the rules made
subject to sub-section (8) of section 48, thereunder, at the rate
interest shall be paid on such refund as specified under sub-section (1)
provided in section 50. of section 50, from the first day
after the due date of payment
of tax in respect of the said
goods or services or both till
the date of actual payment,
whether such amount is paid
before or after the issuance of
order for final assessment.
(5) Where the registered

person is entitled to a refund
consequent to the order for
final assessment under sub-
section (3), subject to the
provisions of sub-section (8) of
section 54, interest shall be
paid on such refund as
provided in section 56.
59 Scrutiny of returns (1) The proper officer may scrutinize 61 Scrutiny of returns. (1) The proper officer may Registered person
the return and related particulars scrutinize the return and has to provide the
furnished by related particulars furnished by explanation on the
the taxable person to verify the the registered person to verify discrepancies
correctness of the return in such the correctness of the return highlighted by the
manner as may and inform him of the officer and take
be prescribed. discrepancies noticed, if any, in corrective measure


(Sub- (Sub-
Sec) sec)
(2) The proper officer shall inform the such manner as may be in return within
taxable person of the discrepancies prescribed and seek his thirty days for
noticed, if explanation thereto. discrepancies as
any, after such scrutiny in such manner informed by the
as may be prescribed and seek his (2) In case the explanation is proper officer to
explanation thereto. found acceptable, the avoid further
(3) In case the explanation is found registered person shall be action by proper
acceptable, the taxable person shall be informed accordingly and no officer. In case of
informed further action shall be taken in failure of non-
accordingly and no further action shall this regard. submission of
be taken in this regard. explanations or not
(4) In case no satisfactory explanation is (3) In case no satisfactory taking corrective
furnished within a period of thirty days explanation is furnished within measures show
of a period of thirty days of cause notice will be
being informed by the proper officer or being informed by the proper issued.
such further period as may be officer or such further period
permitted as may be permitted by him or
by him or where the taxable person, where the registered person,
after accepting the discrepancies, fails after accepting the
to discrepancies, fails to take the
take the corrective measure in his corrective measure in his
return for the month in which the return for the month in which
discrepancy the discrepancy is accepted,
is accepted, the proper officer may the proper officer may initiate
initiate appropriate action including appropriate action including
those those under section 65 or
under section 63, 64 or section 79, or section 66 or section 67, or
proceed to determine the tax and other proceed to determine the tax


(Sub- (Sub-
Sec) sec)
dues under sub-section (7) of section and other dues under section
66 or under sub-section (7) of section 73 or section 74.
67.
60. Assessment of (1) Where a registered taxable person 62 Assessment of non- (1) Notwithstanding anything No Change.
non-filers of fails to furnish the return required filers of returns. to the contrary contained in
returns under section 73 or section 74, where
section 34 or section 40, even after the a registered person fails to
service of a notice under section 41, the furnish the return under
proper officer may proceed to assess section 39 or section 45, even
the tax liability of the said person to the after the service of a notice
best of his judgement taking into under section 46, the proper
account all the relevant material which officer may proceed to assess
is the tax liability of the said
available or which he has gathered and person to the best of his
issue an assessment order within the judgement taking into account
time limit specified in sub-section (8) of all the relevant material which
section 67. is available or which he has
(2) Where the taxable person furnishes gathered and issue an
a valid return within thirty days of the assessment order within a
service period of five years from the
of the assessment order under sub- date specified under section 44
section (1), the said assessment order for furnishing of the annual
shall return for the financial year to
be deemed to have been withdrawn. which the tax not paid relates.
Explanation. Nothing in this section
shall preclude the liability for payment (2) Where the registered
of person furnishes a valid return
interest under section 45 and/or for within thirty days of the service
payment of late fee under section 42. of the assessment order under


(Sub- (Sub-
Sec) sec)
sub-section (1), the said
assessment order shall be
deemed to have been
withdrawn but the liability for
payment of interest under sub-
section (1) of section 50 or for
payment of late fee under
section 47 shall continue.
61. Assessment of Notwithstanding anything to the 63 Assessment of Notwithstanding anything to No Change.
unregistered contrary contained in section 66 or unregistered the contrary contained in
persons section 67 , persons. section 73 or section 74,where
where a taxable person fails to obtain a taxable person fails to obtain
registration even though liable to do registration even though liable
so, the to do so or whose registration
proper officer may proceed to assess has been cancelled under sub-
the tax liability of such taxable person section (2) of section 29 but
to the who was liable to pay tax, the
best of his judgement for the relevant proper officer may proceed to
tax periods and issue an assessment assess the tax liability of such
order taxable person to the best of
within a period of five years from the his judgement for the relevant
due date for filing of the annual return tax periods and issue an
for the assessment order within a
year to which the tax not paid relates: period of five years from the
date specified under section 44
PROVIDED that no such assessment for furnishing of the annual
order shall be passed without giving a return for the financial year to
notice to which the tax not paid relates:


(Sub- (Sub-
Sec) sec)
show cause and without giving the Provided that no such
person a reasonable opportunity of assessment order shall be
being heard. passed without giving the
person an opportunity of being
heard.
62 Summary (1) The proper officer may, on any 64 Summary assessment (1) The proper officer may, on Taxable person has
assessment in evidence showing a tax liability of a in certain special any evidence showing a tax been inserted
certain special person coming cases. liability of a person coming to mainly to make a
cases to his notice, with the previous his notice, with the previous summary
permission of [Additional/Joint permission of Additional assessment of UNI
Commissioner], proceed Commissioner or Joint holders.
to assess the tax liability of such person Commissioner, proceed to
to protect the interest of revenue and assess the tax liability of such
issue an person to protect the interest
assessment order, if he has sufficient of revenue and issue an
grounds to believe that any delay in assessment order, if he has
doing so will sufficient grounds to believe
adversely affect the interest of that any delay in doing so may
revenue: adversely affect the interest of
Provided that where the taxable revenue:
person to whom the liability pertains is Provided that where the
not ascertainable taxable person to whom the
and such liability pertains to supply of liability pertains is not
goods, the person in charge of such ascertainable and such liability
goods shall be deemed to be the pertains to supply of goods, the
taxable person liable to be assessed person in charge of such goods
and pay tax and amount due shall be deemed to be the
under this section. taxable person liable to be


(Sub- (Sub-
Sec) sec)
On any application made within thirty assessed and liable to pay tax
days from the date of receipt of order and any other amount due
passed under sub-section (1) by the under this section.
taxable person or on his own motion, if
the Additional/Joint Commissioner
considers that such order is erroneous, (2) On any application made by
he may withdraw such order and follow the taxable person within thirty
the procedure laid down in section 66 days from the date of receipt of
or 67. order passed under sub-section
(1) by the taxable person on his
own motion, if the Additional
Commissioner or Joint
Commissioner considers that
such order is erroneous, he
may withdraw such order and
follow the procedure laid down
in section 73 or section 74.
CHAPTER XIII : AUDIT
63. Audit by tax (1) The [Commissioner of 65 Audit by tax (1) The Commissioner or any No Change.
authorities CGST/Commissioner of SGST] or any authorities officer authorised by him, by
officer authorised by way of a general or a specific
him, by way of a general or a specific order, may undertake audit of
order, may undertake audit of any any registered person for such
taxable period, at such frequency and
in such manner as may be
prescribed.

(Sub- (Sub-
Sec) sec)
person for such period, at such (2) The officers referred to in
frequency and in such manner as may sub-section (1) may conduct
be audit at the place of business of
prescribed. the taxable person or in their
(2) The tax authorities referred to in office.
sub-section (1) may conduct audit at
the place (3) The registered person shall
of business of the taxable person be informed, by way of a notice
and/or in their office. not less than fifteen working
(3) The taxable person shall be days prior to the conduct of
informed, by way of a notice, audit in such manner as may be
sufficiently in advance, prescribed.
not less than fifteen working days, prior
to the conduct of audit in the manner (4) The audit under sub-section
prescribed. (1) shall be completed within a
The audit under sub-section (1) shall be period of three months from
completed within a period of three the date of commencement of
months from the date of the audit:
commencement of audit:
Provided that where the
Provided that where the Commissioner is satisfied that
[Commissioner] is satisfied that audit in audit in respect of such
respect of such taxable person cannot registered person cannot be
be completed within three months completed within three
from the date of commencement of months, he may, for the
audit, he may, for the reasons to be reasons to be recorded in
recorded in writing, extend the period writing, extend the period by a
by a further period not exceeding six further period not exceeding
months. six months.


(Sub- (Sub-
Sec) sec)
Explanation.For the
Explanation.- For the purposes of this purposes of this sub-section,
sub-section, commencement of audit the expression
shall mean the date on which the commencement of audit
records and other documents, called shall mean the date on which
for by the tax authorities, are made the records and other
available by the taxable person or the documents, called for by the
actual institution of audit at the place tax authorities, are made
of business, whichever is later. available by the registered
person or the actual institution
(5) During the course of audit, the of audit at the place of
authorised officer may require the business, whichever is later.
taxable person,
(i) to afford him the necessary facility to (5) During the course of audit,
verify the books of account or other the authorised officer may
documents as he may require and require the registered person,
which may be available at such place,
(ii) to furnish such information as he (i) to afford him the necessary
may require and render assistance for facility to verify the books of
timely account or other documents as
completion of the audit. he may require;
On conclusion of audit, the proper (ii) to furnish such information
officer shall within thirty days, inform as he may require and render
the taxable person, whose records are assistance for timely
audited, of the findings, the taxable completion of the audit.
persons rights and obligations and the
reasons for the findings. (6) On conclusion of audit, the
Where the audit conducted under sub- proper officer shall, within
section (1) results in detection of tax thirty days inform, the


(Sub- (Sub-
Sec) sec)
not paid or short paid or erroneously registered person, whose
refunded, or input tax credit wrongly records are audited, about the
availed or utilised, the proper officer findings, his rights and
may initiate action under section 66 or obligations and the reasons for
67. such findings.
(7) Where the audit conducted

under sub-section (1) results in
detection of tax not paid or
short paid or erroneously
refunded, or input tax credit
wrongly availed or utilised, the
proper officer may initiate
action under section 73 or 74.
64. Special audit If at any stage of scrutiny, enquiry, 66 Special audit. (1) If at any stage of scrutiny, No Change.
investigation or any other proceedings inquiry, investigation or any
before him, any officer not below the other proceedings before him,
rank of [Deputy/Assistant any officer not below the rank
Commissioner] having of Assistant Commissioner,
regard to the nature and complexity of having regard to the nature and
the case and the interest of revenue, is complexity of the case and the
of the opinion that the value has not interest of revenue, is of the
been correctly declared or the credit opinion that the value has not
availed is not within the normal limits, been correctly declared or the
he may, with the prior approval of the credit availed is not within the
[Commissioner], direct such taxable normal limits, he may, with the
person by a communication in writing prior approval of the
to get his records including books of Commissioner, direct such
account examined and audited by a taxable person by a


(Sub- (Sub-
Sec) sec)
chartered accountant or a cost communication in writing to
accountant as may be nominated by get his records including books
the [Commissioner] in this behalf. of account examined and
audited by a chartered
(2) The chartered accountant or cost accountant or a cost
accountant so nominated shall, within accountant as may be
the nominated by the
period of ninety days, submit a report Commissioner.
of such audit duly signed and certified
by him to (2) The chartered accountant
the said [Deputy/Assistant or cost accountant so
Commissioner] mentioning therein nominated shall, within the
such other particulars as period of ninety days, submit a
may be specified: report of such audit duly signed
Provided that the proper officer may, and certified by him to the said
on an application made to him in this Assistant Commissioner
behalf by the mentioning therein such other
taxable person or the chartered particulars as may be specified:
accountant or cost accountant or for
any material and Provided that the Assistant
sufficient reason, extend the said Commissioner may, on an
period by another ninety days. application made to him in this
(3) The provision of sub-section (1) shall behalf by the taxable person or
have effect notwithstanding that the the chartered accountant or
accounts of the taxable person have cost accountant or for any
been audited under any other material and sufficient reason,
provision of this Act extend the said period by
or any other law for the time being in another ninety days.
force or otherwise.


(Sub- (Sub-
Sec) sec)
(4) The taxable person shall be given an (3) The provisions of sub-
opportunity of being heard in respect section (1) shall have effect
of any notwithstanding that the
material gathered on the basis of accounts of the taxable person
special audit under sub-section (1) have been audited under any
which is proposed other provisions of this Act or
to be used in any proceedings under any other law for the time
this Act or rules made thereunder. being in force .
(5) The expenses of, and incidental to,
the examination and audit of records (4) The taxable person shall be
under given an opportunity of being
sub-section (1), including the heard in respect of any material
remuneration of such chartered gathered on the basis of special
accountant or cost audit under sub-section (1)
accountant, shall be determined and which is proposed to be used in
paid by the [Commissioner] and that any proceedings against him
such under this Act or the rules
determination shall be final. made thereunder.
Where the special audit conducted
under sub-section (1) results in (5) The expenses of the
detection of tax not paid or short paid examination and audit of
or erroneously refunded, or input tax records under sub-section (1),
credit wrongly availed or utilised, the including the remuneration of
proper officer may initiate action under such chartered accountant or
section 66 cost accountant, shall be
or 67 , as the case may be. determined and paid by the
Commissioner and such
determination shall be final.


(Sub- (Sub-
Sec) sec)
(6) Where the special audit
conducted under sub-section
(1) results in detection of tax
not paid or short paid or
erroneously refunded, or input
tax credit wrongly availed or
utilised, the proper officer may
initiate action under section 73
or section 74.
CHAPTER XIV : INSPECTION, SEARCH, SEIZURE AND ARREST
79 Power of(1) Where the CGST/SGST officer, not 67 Power of inspection, (1) Where the proper officer, Minor Change.
inspection, below the rank of Joint Commissioner, search and seizure not below the rank of Joint
search and has Commissioner, has reasons to
seizure reasons to believe that - believe that
(a) a taxable person has suppressed any (a) a taxable person has
transaction relating to supply of goods suppressed any transaction
and/or services or the stock of goods in relating to supply of goods or
hand, or has claimed input tax credit in services or both or the stock of
excess of his entitlement under the Act goods in hand, or has claimed
or has indulged in contravention of any input tax credit in excess of his
of the provisions of this Act or rules entitlement under this Act or
made thereunder to evade tax under has indulged in contravention
this Act; or of any of the provisions of this
(b) any person engaged in the business Act or the rules made
of transporting goods or an owner or thereunder to evade tax under
operator of a warehouse or a godown this Act; or
or any other place is keeping goods
which have escaped payment of tax or

(Sub- (Sub-
Sec) sec)
has kept his accounts or goods in such (b) any person engaged in the
a manner as is likely to cause evasion of business of transporting goods
tax payable under this Act, or an owner or operator of a
he may authorize in writing any other warehouse or a godown or any
officer of CGST/SGST to inspect any other place is keeping goods
places of which have escaped payment
business of the taxable person or the of tax or has kept his accounts
persons engaged in the business of or goods in such a manner as is
transporting likely to cause evasion of tax
goods or the owner or the operator of payable under this Act,
warehouse or godown or any other he may authorise in writing any
place. other officer of central tax to
(2) Where the CGST/SGST officer, not inspect any places of business
below the rank of Joint Commissioner, of the taxable person or the
either pursuant to an inspection carried persons engaged in the
out under sub-section (1) or otherwise, business of transporting goods
has reasons to believe that any goods or the owner or the operator of
liable to confiscation or any documents warehouse or godown or any
or books or things, which in his opinion other place.
shall be useful for or relevant to any
proceedings under this Act, are (2) Where the proper officer,
secreted in any place, he may authorize not below the rank of Joint
in writing any other CGST/SGST officer Commissioner, either pursuant
to search and seize or may himself to an inspection carried out
search and seize such goods, under sub-section (1) or
documents or books or things: otherwise, has reasons to
believe that any goods liable to
Provided that where it is not confiscation or any documents
practicable to seize any such goods, the or books or things, which in his


(Sub- (Sub-
Sec) sec)
proper officer may serve on the owner opinion shall be useful for or
or the custodian of the goods an order relevant to any proceedings
that he shall not remove, part with, or under this Act, are secreted in
otherwise deal with the goods except any place, he may authorise in
with the previous permission of such writing any other officer of
officer: central tax to search and seize
or may himself search and seize
Provided further that the, documents such goods, documents or
or books or things so seized shall be books or things:
retained by such officer only for so long
as may be necessary for their Provided that where it is not
examination and for any inquiry or practicable to seize any such
proceeding under this Act. goods, the proper officer or any
officer authorized by him, may
(3) The documents, books or things serve on the owner or the
referred to in sub-section (2) or any custodian of the goods an order
other that he shall not remove, part
documents, books or things produced with, or otherwise deal with
by a taxable person or any other the goods except with the
person, which have not been relied on previous permission of such
for the issue of notice under the Act or officer:
rules made thereunder, shall be Provided further that the
returned to such person within a period documents or books or things
not exceeding thirty days of the issue of so seized shall be retained by
the said notice. such officer only for so long as
may be necessary for their
The goods so seized under sub-section examination and for any
(2) shall be released, on a provisional inquiry or proceedings under
basis, upon execution of a bond and this Act.


(Sub- (Sub-
Sec) sec)
furnishing of a security, in such manner
and of such quantum, respectively, as (3) The documents, books or
may be prescribed or on payment of things referred to in sub-
applicable tax, interest and penalty section (2) or any other
payable, as the case may be. documents, books or things
(4) The officer authorised under sub- produced by a taxable person
section (2) shall have the power to seal or any other person, which
or break have not been relied upon for
open the door of any premises or to the issue of notice under this
break open any almirah, box, Act or rules made thereunder,
receptacle in which shall be returned to such
any goods, accounts, registers or person within a period not
documents of the person are suspected exceeding thirty days of the
to be issue of the said notice.
concealed, where access to such
premises, almirah, box or receptacle is
denied. (4) The officer authorised
(5) The person from whose custody any under sub-section (2) shall have
documents are seized under sub- the power to seal or break open
section (2) the door of any premises or to
shall be entitled to make copies thereof break open any almirah,
or take extracts therefrom in the electronic devices, box,
presence of an receptacle is denied.
officer of CGST/SGST.
(7) Where any goods are seized under (5) The person from whose
sub-section (2) and no notice in respect custody any documents are
thereof is given within six months of seized under sub-section (2)
the seizure of the goods, the goods shall be entitled to make copies
thereof or take extracts


(Sub- (Sub-
Sec) sec)
shall be returned to the person from therefrom in the presence of an
whose possession they were seized: authorised officer at such place
Provided that the aforesaid period of and time as such officer may
six months may, on sufficient cause indicate in this behalf except
being shown, be extended by the where making such copies or
proper officer for a further period not taking such extracts may, in the
exceeding six months. opinion of the proper officer,
(6) The Central or a State Government prejudicially affect the
may, having regard to the perishable or investigation.
hazardous nature of any goods,
depreciation in the value of the goods (6) The goods so seized under
with the passage sub-section (2) shall be
of time, constraints of storage space for released, on a provisional basis,
the goods or any other relevant upon execution of a bond and
considerations, by notification, specify furnishing of a security, in such
the goods or class of goods which shall, manner and of such quantum,
as soon as may be after respectively, as may be
its seizure under sub-section (2), be prescribed or on payment of
disposed of by the proper officer in applicable tax, interest and
such manner as penalty payable, as the case
the Central or a State Government may may be.
prescribe.
(7) Where any goods, being goods (7) Where any goods are seized
specified under sub-section (6), have under sub-section (2) and no
been seized by notice in respect thereof is
a proper officer under sub-section (2), given within six months of the
he shall prepare an inventory of such seizure of the goods, the goods
goods in the shall be returned to the person


(Sub- (Sub-
Sec) sec)
manner as may be prescribed in this from whose possession they
behalf. were seized:
(8) The provisions of the Code of
Criminal Procedure, 1973 (2 of 1974), Provided that the period of six
relating to months may, on sufficient
search and seizure, shall, so far as may cause being shown, be
be, apply to search and seizure under extended by the proper officer
this for a further period not
section subject to the modification that exceeding six months.
sub-section (5) of section 165 of the
said Code (8) The Government may,
shall have effect as if for the word having regard to the perishable
Magistrate, wherever it occurs, the or hazardous nature of any
words [Principal goods, depreciation in the
Commissioner/Commissioner of value of the goods with the
CGST/Commissioner of SGST] were passage of time, constraints of
substituted. storage space for the goods or
any other relevant
considerations, by notification,
specify the goods or class of
goods which shall, as soon as
may be after its seizure under
sub-section (2), be disposed of
by the proper officer in such
(9) Where any goods, being

goods specified under sub-
section (8), have been seized by


(Sub- (Sub-
Sec) sec)
a proper officer or any officer
authorised by him under sub-
section (2), he shall prepare an
inventory of such goods in the
(10) The provisions of the Code

of Criminal Procedure, 1973,
relating to search and seizure,
shall, so far as may be, apply to
search and seizure under this
section subject to the
modification that sub-section
(5) of section 165 of the said
Code shall have effect as if for
the word Magistrate,
wherever it occurs, the word
Commissioner were
substituted.
(11) Where the proper officer

has reasons to believe that any
person has evaded or is
attempting to evade the
payment of any tax, he may, for
reasons to be recorded in
writing, seize the accounts,
registers or documents of such
person produced before him


(Sub- (Sub-
Sec) sec)
and shall grant a receipt for the
same, and shall retain the same
for so long as may be
necessary, in connection with
any proceedings under this Act
or the rules made thereunder
for prosecution.
(12) The Commissioner or an

officer authorised by him may
cause purchase of any goods or
services or both by any person
authorised by him from the
business premises of any
taxable person, to check the
issue of tax invoices or bills of
supply by such taxable person,
and on return of goods so
purchased by such officer, such
taxable person or any person in
charge of the business
premises shall refund the
amount so paid towards the
goods after cancelling any tax
invoice or bill of supply issued
earlier.


(Sub- (Sub-
Sec) sec)
80. Inspection of (1) The Central or a State Government 68 Inspection of goods in (1) The Government may Minor change.
goods in may require the person in charge of a movement. require the person in charge of
movement conveyance carrying any consignment a conveyance carrying any
of goods of value exceeding a specified consignment of goods of value
amount to carry with him such exceeding such amount as may
documents as may be prescribed and be specified to carry with him
also to carry with him such devices in such documents and such
such manner as may be prescribed in devices as may be prescribed.
this behalf.
(2) The details in documents required
to be carried under sub-section (1) shall (2) The details of documents
be validated in the manner as may be required to be carried under
prescribed. sub-section (1) shall be
(2) Where any conveyance referred to validated in such manner as
in sub-section (1) is intercepted by the may be prescribed.
proper officer at any place, he may
require the person in charge of the said
conveyance to produce the aforesaid (3) Where any conveyance
documents and devices for verification, referred to in sub-section (1) is
and the said person shall be liable to intercepted by the proper
produce the documents and devices officer at any place, he may
and also allow inspection of goods. require the person in charge of
the said conveyance to produce
the documents prescribed
under the said sub-section and
devices for verification, and the
said person shall be liable to
produce the documents and


(Sub- (Sub-
Sec) sec)
devices and also allow the
inspection of goods.
81 Power to arrest (1) (1) If the [Commissioner of CGST or 69 Power to arrest. (1) Where the Commissioner Minor Changes.
the Commissioner of SGST] has reason has reasons to believe that a
to believe that any person has person has committed offence
committed an offence specified in specified in clause (a) or clause
clause (a),(b) ,(c), (d) or clause (e) of (b) or clause (c) or clause (d) of
sub-section (1) and punishable under sub-section (1) of section 132
clause (i) or (ii) of sub-section (1) or which is punishable under
under sub-section (2) (2) of section 92 clause (i) or (ii) of sub-section
73, he may, by order, authorise any (1) or sub-section (2) of the said
CGST/SGST officer to arrest such section he may, by order,
person. authorise any officer of central
tax to arrest such person.
(2) Where a person is arrested

under sub-section (1) for an
offence specified under sub-
section (5) of section 132, the
officer authorised to arrest the
person shall inform such
person of the grounds of arrest
and produce him before a
Magistrate within twenty four
hours.
(3) Subject to the provisions of

the Code of Criminal
Procedure, 1973,--

(Sub- (Sub-
Sec) sec)
(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;
(b) in the case of a non-
cognizable and bailable
offence, the Deputy
Commissioner or the Assistant
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.
82 Power to (1) Any [CGST/SGST officer], duly 70 Power to summon (1) The proper officer under Minor Changes.
summon authorised by the competent authority persons to give this Act shall have power to
in this evidence and summon any person whose
behalf, shall have power to summon produce documents. attendance he considers
any person whose attendance he necessary either to give
considers evidence or to produce a
necessary either to give evidence or to document or any other thing in
produce a document or any other thing any inquiry in the same
in any inquiry which such officer is manner, as provided in the case
making for any of the purposes of this of a civil court under the Code
Act. of Civil Procedure, 1908.


(Sub- (Sub-
Sec) sec)
(2) A summons to produce documents
or other things may be for the (2) Every such inquiry referred
production of certain specified to in sub-section (1) shall be
documents or things or for the deemed to be a judicial
production of all documents or things proceedings within the
of meaning of section 193 and
a certain description in the possession section 228 of the Indian Penal
or under the control of the person Code
summoned.
(3) All persons so summoned shall be
bound to attend, either in person or by
an authorised representative, as such
officer may direct; and all persons so
summoned shall
be bound to state the truth upon any
subject respecting which they are
examined or
make statements and produce such
documents and other things as may be
required:
Provided that the exemptions under
sections 132 and 133 of the Code of
Civil Procedure, 1908 (5 of 1908) shall
be applicable to requisitions for
attendance under this section.
(4) Every such inquiry as aforesaid shall
be deemed to be a judicial
proceeding within the meaning of


(Sub- (Sub-
Sec) sec)
section 193 and section 228 of the
Indian Penal Code, 1860 (45 of
1860).
83. Access to (1) Any CGST/SGST officer authorized 71 Access to business (1) Any officer under this Act No Change.
business by the [Additional/Joint Commissioner premises. authorised by the proper
premises officer not below the rank of
of CGST or SGST] shall have access to
any place of business of a registered Joint Commissioner shall have
taxable person to inspect books of access to any place of business
account, documents, computers, of a registered person to
inspect books of account,
computer programs, computer
documents, computers,
software (whether installed in a
computer programs, computer
computer or otherwise) and such software whether installed in a
other things as he may require and computer or otherwise and
which may be available at such place, such other things as he may
for the purposes of carrying out any require and which may be
audit, scrutiny, verification and checks available at such place, for the
as may be necessary to safeguard the purposes of carrying out any
interest of revenue. audit, scrutiny, verification and
checks as may be necessary to
(1) Any CGST/SGST officer authorized safeguard the interest of
by the [Additional/Joint Commissioner revenue.
of CGST
or SGST] shall have access to any (2) Every person in charge of
business premises to inspect books of place referred to in sub-section
account, (1) shall, on demand, make
documents, computers, computer available to the officer
programs, computer software authorised under sub-section
(whether installed in a (1) or the audit party deputed


(Sub- (Sub-
Sec) sec)
computer or otherwise) and such other by the proper officer or a cost
things as he may require and which accountant or chartered
may be accountant nominated under
available at such premises, for the section 66
purposes of carrying out any audit, (i) such records as prepared or
scrutiny, maintained by the registered
verification and checks as may be person and declared to the
necessary to safeguard the interest of proper officer in such manner
revenue. as may be prescribed;
2) Every person in charge of place (ii) trial balance or its
referred to in sub-section (1) shall, on equivalent;
demand, make available to the officer (iii) statements of annual
authorized under sub-section (1) or the financial accounts, duly
audit party deputed by the audited, wherever required;
Additional/Joint Commissioner of CGST (iv) cost audit report, if any,
or SGST or a cost accountant or under section 148 of the
chartered accountant nominated Companies Act, 2013;
under section 64, as the case may be,- (v) the income-tax audit
(i) the records as prepared or report, if any, under section
maintained by the registered taxable 44AB of the Income-tax Act,
person and declared to the CGST/SGST 1961; and
officer as may be prescribed; (vi) any other relevant record,
(ii) trial balance or its equivalent;
for the scrutiny by the officer or
(iii) Statements of annual financial audit party or the chartered
accounts, duly audited, wherever accountant or cost accountant
required; within a period not exceeding
fifteen working days from the
day when such demand is


(Sub- (Sub-
Sec) sec)
(iv) cost audit report, if any, under made, or such further period as
section 148 of the Companies Act, 2013 may be allowed by the said
(18 of 2013); officer or the audit party or the
(v) the income-tax audit report, if chartered accountant or cost
any, under section 44AB of the Income- accountant.
tax Act, 1961 (43 of 1961); and
(vi) any other relevant record, for

the scrutiny of the officer or audit party
or the cost accountant or chartered
accountant, as the case may be, within
a reasonable time, 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
cost accountant or chartered
accountant, as the case may be.
84. Officers required (1) All officers of Police, Railways, 72 Officers required to (1) All officers of Police, Minor Change.
to assist Customs and those of State/Central assist proper officers. Railways, Customs, and those
CGST/SGST Government engaged in collection of officers engaged in the
officers goods and services tax and all officers collection of land revenue,
of State/Central Government engaged including village officers,
in the collection of land revenue, and officers of State tax and officers
all village officers are hereby of Union territory tax shall
empowered and required to assist the assist the proper officers in the
CGST/SGST officers in the execution of implementation of this Act.
this Act.


(Sub- (Sub-
Sec) sec)
(2) The Government may, by
(2) The Central/State Government may, notification, empower and
by notification, empower and require require any other class of
any other class of officers to assist the officers to assist the proper
CGST/SGST officers in the execution of officers in the implementation
this Act when of this Act when called upon to
called upon to do so by the do so by the Commissioner.
Commissioner of CGST/SGST.
CHAPTER XV : DEMANDS AND RECOVERY
66. Determination of (1) Where any tax has not been paid or 73 Determination of tax (1) Where it appears to the No Change.
tax not paid or short paid or erroneously refunded, or not paid or short paid proper officer that any tax has
short paid or where input tax credit has been wrongly or erroneously not been paid or short paid or
erroneously availed or utilized for any reason, other refunded or input tax erroneously refunded, or
refunded than the reason of fraud or any willful-
credit wrongly where input tax credit has been
misstatement or suppression of facts to
evade tax, the proper officer shall serve
availed or utilised for wrongly availed or utilised for
notice on the person chargeable with tax any reason other any reason, other than the
which has not been so paid or which has than fraud or any reason of fraud or any willful-
been so short paid or to whom the refund wilful misstatement misstatement or suppression of
has erroneously been made, or who has or suppression of facts to evade tax, he shall
wrongly availed or utilized input tax credit, facts. serve notice on the person
requiring him to show cause why he should chargeable with tax which has
not pay the amount specified in the notice not been so paid or which has
along with interest payable thereon under been so short paid or to whom
section 45 and penalty leviable under the
the refund has erroneously
provisions of this Act or the rules made
thereunder.
been made, or who has
(2) Where a notice has been issued for any wrongly availed or utilised
period under sub-section (1), the proper input tax credit, requiring him
to show cause why he should

(Sub- (Sub-
Sec) sec)
officer may serve a statement, containing not pay the amount specified in
the details of tax not paid or short paid or the notice along with interest
erroneously refunded or input tax credit payable thereon under section
wrongly availed or utilized for such 50 and a penalty leviable under
periods
the provisions of this Act or the
other than those covered under
subsection(1), on the person chargeable
rules made thereunder.
with tax. The
service of such statement shall be deemed (2) The proper officer shall
to be service of notice on such person issue the notice under sub-
under section (1) at least three
the aforesaid sub-section (1), subject to months prior to the time limit
the condition that the grounds relied upon specified in sub-section (10) for
for issuance of order.
such tax periods other than those covered
under sub-section (1) are the same as are
(3) Where a notice has been
mentioned in the earlier notice.
The proper officer shall issue the notice
issued for any period under
under sub-section (1) at least three sub-section (1), the proper
months prior to the time limit specified in officer may serve a statement,
sub-section (8) for issuance of order. containing the details of tax not
The person chargeable with tax may, paid or short paid or
before service of notice under sub-section erroneously refunded or input
(1) or, as the case may be, the statement tax credit wrongly availed or
under sub-section (3), pay the amount utilised for such periods other
of tax along with interest payable thereon than those covered under sub-
under section 45 on the basis of his
section (1), on the person
own ascertainment of such tax or the tax
as ascertained by the proper officer and
chargeable with tax.
inform the proper officer in writing of such
payment. The proper officer, on (4) The service of such
statement shall be deemed to


(Sub- (Sub-
Sec) sec)
receipt of such information, shall not serve be service of notice on such
any notice under sub-section (1) or, person under sub-section (1),
as the case may be, the statement under subject to the condition that
sub-section (3), in respect of the tax so the grounds relied upon for
paid or any penalty leviable under the
such tax periods other than
provisions of this Act or the rules made
there under.
those covered under sub-
section (1) are the same as are
Where the proper officer is of the opinion mentioned in the earlier notice.
that the amount paid under sub-section
(4) falls short of the amount actually (5) The person chargeable with
payable, he shall proceed to issue the tax may, before service of
notice notice under sub-section (1) or,
as provided for in sub-section (1) in as the case may be, the
respect of such amount which falls short statement under sub-section
of the amount actually payable.
(3) pay the amount of tax along
Where any person chargeable with tax
with interest payable thereon
under sub-section (1) or under sub-section under section 50 on the basis of
(3) pays the said tax along with interest his own ascertainment of such
payable under section 45 within thirty tax or the tax as ascertained by
days of issue of show cause notice, no the proper officer and inform
penalty shall be payable and all the proper officer in writing of
proceedings in respect of the said notice such payment.
shall be deemed to be concluded.
The proper officer shall, after considering (6) The proper officer, on
the representation, if any, made by person
receipt of such information,
chargeable with tax, determine the
amount of tax, interest and a penalty
shall not serve any notice under
equivalent to ten percent of tax or ten sub-section (1) or, as the case
thousand rupees, whichever is higher, due may be, the statement under
from such person and issue an order. sub-section (3), in respect of


(Sub- (Sub-
Sec) sec)
(7) the tax so paid or any penalty
payable under the provisions of
(7) The proper officer shall issue the order this Act or the rules made
under sub-section (7) within three years thereunder:
from the due date for filing of annual
return for the year to which the tax not
paid or short paid or input tax credit
(7) Where the proper officer is
wrongly availed or utilized relates or, as of the opinion that the amount
the case may be, within three years from paid under sub-section (5) falls
the date of erroneous refund. short of the amount actually
payable, he shall proceed to
issue the notice as provided for
in sub-section (1) in respect of
such amount which falls short
of the amount actually payable.
(8) Where any person

chargeable with tax under sub-
section (1) or sub-section (3)
pays the said tax along with
interest payable under section
58 within thirty days of issue of
show cause notice, no penalty
shall be payable and all
proceedings in respect of the
said notice shall be deemed to
be concluded.
(9) The proper officer shall,

after considering the


(Sub- (Sub-
Sec) sec)
representation, if any, made by
person chargeable with tax,
determine the amount of tax,
interest and a penalty
equivalent to ten per cent. of
tax or ten thousand rupees,
whichever is higher, due from
such person and issue an order.
(10) The proper officer shall

issue the order under sub-
section (9) within three years
from the due date for filing of
annual return for the financial
year to which the tax not paid
or short paid or input tax credit
wrongly availed or utilised
relates to or within three years
from the date of erroneous
refund.

contained in sub-section (6) or
sub-section (8), penalty under
this section shall be payable
where any amount of self-
assessed tax or any amount
collected as tax has not been
paid within a period of thirty


(Sub- (Sub-
Sec) sec)
days from the due date of
payment of such tax.
67. Determination of tax (1) Where any tax has not been paid or 74 Determination of tax (1) Where it appears to the No Change.
not paid or short paid short paid or erroneously refunded or not paid or short paid proper officer that any tax has
or erroneously or erroneously not been paid or short paid or
where input tax credit has been
refunded or input refunded or input tax erroneously refunded or where
tax credit wrongly wrongly availed or utilized by reason
of fraud, or any willful-misstatement credit wrongly input tax credit has been
availed or utilized by
reason of fraud or any or suppression of facts to evade tax, availed or utilised by wrongly availed or utilised by
willful misstatement reason of fraud or reason of fraud, or any willful-
the proper officer shall serve notice on
or suppression of facts any willful- misstatement or suppression of
the person chargeable with tax which
misstatement or facts to evade tax, he shall
has not been so paid or which has suppression of facts. serve notice on the person
been so short paid or to whom the chargeable with tax which has
refund has erroneously been made, or not been so paid or which has
who has wrongly availed or utilized been so short paid or to whom
input tax credit requiring him to show the refund has erroneously
cause why he should not pay the been made, or who has
amount specified in the notice along wrongly availed or utilised
with interest payable thereon under input tax credit requiring him
section 45 and a penalty equivalent to to show cause why he should
the tax specified in the notice. not pay the amount specified in
the notice along with interest
(2) The proper officer shall issue the payable thereon under section
notice under sub-section (1) at least six 50 and a penalty equivalent to
months prior to the time limit specified the tax specified in the notice.
in sub-section (8) for issuance of order.
(3) Where a notice has been issued for (2) The proper officer shall
any period under sub-section (1), the issue the notice under sub-
proper officer may serve a statement, section (1) at least six months

(Sub- (Sub-
Sec) sec)
containing the details of tax not paid or prior to the time limit specified
short paid or erroneously refunded or in sub-section (10) for issuance
input tax credit wrongly availed or of order.
utilized for such periods other than
those covered under sub-section (1), (3) Where a notice has been
on the person chargeable with tax. The issued for any period under
service of such statement shall be sub-section (1), the proper
deemed to be service of notice on such officer may serve a statement,
person under the sub-section (1), containing the details of tax not
subject to the condition that the paid or short paid or
grounds relied upon for such periods erroneously refunded or input
other than those covered under sub- tax credit wrongly availed or
section (1) are the same as are utilised for such periods other
mentioned in the earlier notice. than those covered under sub-
section (1), on the person
(4) The person chargeable with tax chargeable with tax.
may, before service of notice under
sub-section (1) or, as the case may be, (4) The service of statement
the statement under sub-section (3) , under sub-section (3) shall be
pay the amount of tax along with deemed to be service of notice
interest payable under section 45 and under sub-section (1) of section
a penalty equivalent to fifteen per cent 73, subject to the condition
of such tax on the basis of his own that the grounds relied upon in
ascertainment of such tax or the tax as the said statement, except the
ascertained by the proper officer and ground of fraud, or any wilful-
inform the proper officer in writing of misstatement or suppression of
such payment. The proper officer, on facts to evade tax, for periods
receipt of such information, shall not other than those covered
serve any notice under sub-section (1) under sub-section (1) are the


(Sub- (Sub-
Sec) sec)
or, as the case may be, the statement same as are mentioned in the
under sub-section (3) , in respect of the earlier notice.
tax so paid or any penalty leviable (5) The person chargeable with
under the provisions of this Act or the tax may, before service of
rules made there under. notice under sub-section (1),
pay the amount of tax along
Where the proper officer is of the with interest payable under
opinion that the amount paid under section 50 and a penalty
sub-section (4) falls short of the equivalent to fifteen per cent.
amount actually payable, he shall of such tax on the basis of his
proceed to issue the notice as provided own ascertainment of such tax
for in sub-section (1) in respect of such or the tax as ascertained by the
amount which falls short of the amount proper officer and inform the
actually payable. proper officer in writing of such
payment.
Where any person chargeable with tax
under sub-section (1) or under (6) The proper officer, on
subsection (3) pays the said tax along receipt of such information,
with interest payable under section 45 shall not serve any notice under
and a penalty equivalent to twenty five sub-section (1), in respect of
per cent of such tax within thirty days the tax so paid or any penalty
of issue of the notice, all proceedings in payable under the provisions of
respect of the said notice shall be this Act or the rules made
deemed to be concluded. thereunder.
(7) The proper officer shall, after
considering the representation, if any, (7) Where the proper officer is
made by the of the opinion that the amount
person chargeable with tax, determine paid under sub-section (5) falls
the amount of tax, interest and penalty short of the amount actually


(Sub- (Sub-
Sec) sec)
due from such person and issue an payable, he shall proceed to
order. issue the notice as provided for
in sub-section (1) in respect of
(8) Where any person served with an such amount which falls short
order issued under sub-section (7) of the amount actually payable.
pays the tax along with interest payable
thereon under section 45 and a penalty (8) Where any person
equivalent to fifty percent of such tax chargeable with tax under sub-
within thirty days of the section (1) pays the said tax
communication of order, all along with interest payable
proceedings in respect of the said tax under section 50 and a penalty
shall be deemed to be concluded. equivalent to twenty five per
cent. of such tax within thirty
Explanation. - The expression days of issue of the notice, all
suppression shall mean non- proceedings in respect of the
declaration of facts or information said notice shall be deemed to
which a taxable person is statutorily be concluded.
required to declare in the return,
statement, report or any other (9) The proper officer shall,
document furnished under the Act or after considering the
the rules made thereunder, or failure representation, if any, made by
to furnish any information on being the person chargeable with tax,
asked for, in writing, by the proper determine the amount of tax,
officer. interest and penalty due from
(9) Where any person served with an such person and issue an order.
order issued under sub-section (7) pays
the tax (10) The proper officer shall
issue the order under sub-
section (9) within a period of


(Sub- (Sub-
Sec) sec)
along with interest payable thereon five years from the due date for
under section 45 and a penalty furnishing of annual return for
equivalent to the financial year to which the
fifty percent of such tax within thirty tax not paid or short paid or
days of the communication of order, all input tax credit wrongly availed
proceedings in respect of the said tax or utilised relates to within five
shall be deemed to be concluded. years from the date of
Explanation. - The expression erroneous refund.
suppression shall mean non-
declaration of facts or (11) Where any person served
information which a taxable person is with an order issued under sub-
statutorily required to declare in the section (9) pays the tax along
return, with interest payable thereon
statement, report or any other under section 50 and a penalty
document furnished under the Act or equivalent to fifty per cent. of
the rules made such tax within thirty days of
thereunder, or failure to furnish any communication of the order, all
information on being asked for, in proceedings in respect of the
writing, by the proper officer. said notice shall be deemed to
be concluded.
Explanation 1. For the
purposes of section 73 ,
(i) the expression all
said notice shall not include
proceedings under section 132;
(ii) where the notice under the
same proceedings is issued to
the main person liable to pay


(Sub- (Sub-
Sec) sec)
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 .
Explanation 2.For the
purposes of this Act, the
expression suppression shall
mean non-declaration of facts
or information which a taxable
person is required to declare in
the return, statement, report
or any other document
furnished under this Act or the
rules made thereunder, or
failure to furnish any
information on being asked for,
in writing, by the proper officer
68 General provisions (1) Where the service of notice or 75 General provisions (1) Where the service of notice Minor Changes.
relating to issuance of order is stayed by an order relating to or issuance of order is stayed by
determination of tax of a Court, determination of tax. an order of a court or Appellate
the period of such stay shall be Tribunal, the period of such
excluded in computing the period stay shall be excluded in
specified in computing the period specified
in sub-sections (2) and (10) of


(Sub- (Sub-
Sec) sec)
sub-sections (2) and (8) of section 66 section 73 or sub-sections (2)
or subsections (2) and (8) of section and (10) of section 74, as the
67, as case may be.
the case may be.
(2) Where any Appellate
(2) Where any Appellate Authority or Authority or Appellate Tribunal
Tribunal or Court concludes that the or court concludes that the
notice issued under sub-section (1) or notice issued under sub-section
(3) of section 67 is not sustainable for (1) of section 74 is not
the reason that the charges of fraud or sustainable for the reason that
any wilful mis-statement or the charges of fraud or any
suppression of facts to evade tax has wilful mis-statement or
not been established against the suppression of facts to evade
person to whom the notice was tax has not been established
issued, the proper officer shall against the person to whom the
determine the tax payable by such notice was issued, the proper
person for the period of three years, officer shall determine the tax
deeming as if the notice were issued payable by such person,
under sub-section (1) or (3) of section deeming as if the notice were
66. issued under sub-section (1) of
section 73.
(3) Where any order is required to be
issued in pursuance of the direction of (3) Where any order is required
the Tribunal or a Court, such order shall to be issued in pursuance of the
be issued within two years from the direction of the Appellate
date of communication of the said Authority or Appellate Tribunal
direction. or a court, such order shall be
issued within two years from


(Sub- (Sub-
Sec) sec)
(4) An opportunity of personal hearing the date of communication of
shall be granted where a request is the said direction.
received (4) An opportunity of being
in writing from the person chargeable heard shall be granted where a
with tax or penalty, or where any request is received in writing
adverse from the person chargeable
decision is contemplated against such with tax or penalty, or where
person. any adverse decision is
contemplated against such
(5) The proper officer shall, if sufficient person.
cause is shown by the person
chargeable (5) The proper officer shall, if
with tax, grant time, from time to sufficient cause is shown by the
time, to the said person and adjourn person chargeable with tax,
the grant time to the said person
hearing for reasons to be recorded in and adjourn the hearing for
writing: reasons to be recorded in
PROVIDED that no such adjournment writing:
shall be granted more than three
times to a Provided that no such
person during the proceeding. adjournment shall be granted
more than three times to a
(6) The proper officer, in his order, person during the proceedings.
shall set out the relevant facts and the
basis of (6) The proper officer, in his
his decision. order, shall set out the relevant
facts and the basis of his
decision.


(Sub- (Sub-
Sec) sec)
(7) The amount of tax, interest and
penalty demanded in the order shall (7) The amount of tax, interest
not be in and penalty demanded in the
excess of the amount specified in the order shall not be in excess of
notice and no demand shall be the amount specified in the
confirmed notice and no demand shall be
on grounds other than the grounds confirmed on the grounds
specified in the notice. other than the grounds
specified in the notice.
(8) Where the Appellate Authority or
Tribunal or Court modifies the amount (8) Where the Appellate
of tax Authority or Appellate Tribunal
determined by the proper officer, the or court modifies the amount
amount of interest and penalty shall of tax determined by the
stand proper officer, the amount of
modified accordingly, taking into interest and penalty shall stand
account the amount of tax so modified accordingly, taking
modified. into account the amount of tax
(9) Interest on the tax short paid or so modified.
not paid shall be payable whether or
not (9) The interest on the tax short
specified in the order determining the paid or not paid shall be
tax liability. payable whether or not
(10) The adjudication proceedings specified in the order
shall be deemed to be concluded if the determining the tax liability.
order is not issued within three years
as provided for in sub-section (8) of (10) The adjudication
section 66 or within five years as proceedings shall be deemed
to be concluded, if the order is


(Sub- (Sub-
Sec) sec)
provided for in sub-section (8) of not issued within three years as
section 67. provided for in sub-section (10)
of section 73 or within five
(11) An issue on which the First years as provided for in sub-
Appellate Authority or the Appellate section (10) of section 74.
Tribunal or the High Court has given its
decision which is prejudicial to the (11) An issue on which the
interest of revenue in some other Appellate Authority or the
proceedings and an appeal to the Appellate Tribunal or the High
Appellate Tribunal or the High Court or Court has given its decision
the Supreme Court against such which is prejudicial to the
decision of the First Appellate interest of revenue in some
Authority or the Appellate Tribunal or other proceedings and an
as the case may be, the High Court is appeal to the Appellate
pending, the period spent between the Tribunal or the High Court or
date of the decision of the First the Supreme Court against
Appellate Authority and the date of such decision of the Appellate
decision of the Appellate Tribunal or Authority or the Appellate
the date of decision of the Appellate Tribunal or the High Court is
Tribunal and the date of the decision of pending, the period spent
the High Court or as the case may be, between the date of the
the date of the decision of the High decision of the Appellate
Court and the date of the decision of Authority and that of the
the Supreme Court shall be excluded in Appellate Tribunal or the date
computing the period referred to in of decision of the Appellate
sub-section (8) of section 66 or sub- Tribunal and that of the High
section (8) of section 67, as the case Court or the date of the
may be, where proceedings are decision of the High Court and
that of the Supreme Court shall


(Sub- (Sub-
Sec) sec)
initiated by way of issue of a show be excluded in computing the
cause notice under this section. period referred to in sub-
section (10) of section 73 or
(12) Notwithstanding anything sub-section (10) of section 74
contained in section 66 or 67, where where proceedings are
any amount of self-assessed tax in initiated by way of issue of a
accordance with a return furnished show cause notice under said
under section 34 remains unpaid, sections.
either wholly or partly, or any amount
of interest payable on such tax (12) Notwithstanding anything
remains unpaid, the same shall be contained in section 73 or
recovered under the provisions of section 74, where any amount
section 72. of self-assessed tax in
accordance with a return
furnished under section 39
remains unpaid, either wholly
or partly, or any amount of
interest payable on such tax
remains unpaid, the same shall
be recovered under the
(13) Where any penalty is

imposed under section 73 or
section 74, no penalty for the
same act or omission shall be
imposed on the same person
under any other provisions of
this Act.


(Sub- (Sub-
Sec) sec)
69 Tax collected but not (1) Notwithstanding anything to the 76 Tax collected but not (1) Notwithstanding anything No Change.
deposited with the contrary contained in any order or paid to the to the contrary contained in
Central or a State direction of any Appellate Authority or Government. any order or direction of any
Government Tribunal or Court or in any other Appellate Authority or
provision of this Act or the Appellate Tribunal or court or
rules made thereunder or any other in any other provisions of this
law, every person who has collected Act or the rules made
from any other thereunder or any other law for
person any amount as representing the the time being in force every
tax under this Act, and has not paid the person who has collected from
said any other person any amount
amount to the Central or a State as representing the tax under
Government, shall forthwith deposit this Act, and has not paid the
the said amount said amount to the
to the credit of the Central or a State Government, shall forthwith
Government, regardless of whether pay the said amount to the
the supplies in Government, irrespective of
respect of which such amount was whether the supplies in respect
collected are taxable or not. of which such amount was
collected are taxable or not.
(2) Where any amount is required to be
paid to the credit of the Central or a (2) Where any amount is
State required to be paid to the
Government under sub-section (1), and Government under sub-section
which has not been so paid, the proper (1), and which has not been so
officer paid, the proper officer may
may serve on the person liable to pay serve on the person liable to
such amount a notice requiring him to pay such amount a notice
show cause requiring him to show cause


(Sub- (Sub-
Sec) sec)
why the said amount as specified in the why the said amount as
notice, should not be paid by him to the specified in the notice, should
credit of not be paid by him to the
the Central or a State Government and Government and why a penalty
why a penalty equivalent to the equivalent to the amount
amount specified specified in the notice should
in the notice should not be imposed on not be imposed on him under
him under the provisions of this Act. the provisions of this Act.
(3) The proper officer shall, after (3) The proper officer shall,
considering the representation, if any, after considering the
made by the representation, if any, made by
person on whom the notice is served the person on whom the notice
under sub-section (2), determine the is served under sub-section (2),
amount due determine the amount due
from such person and thereupon such from such person and
person shall pay the amount so thereupon such person shall
determined. pay the amount so determined.
(4) The person referred to in sub- (4) The person referred to in

section (1) shall in addition to paying sub-section (1) shall in addition
the amount to paying the amount referred
referred to in sub-section (1) or (3), as to in sub-section (1) or sub-
the case may be, also be liable to pay section (3) also be liable to pay
interest interest thereon at the rate
thereon at the rate specified under specified under section 50 from
section 36 from the date such amount the date such amount was
was collected collected by him to the date


(Sub- (Sub-
Sec) sec)
by him to the date such amount is paid such amount is paid by him to
by him to the credit of the Central or a the Government.
State
Government. (5) An opportunity of hearing
shall be granted where a
(5) An opportunity for personal hearing request is received in writing
shall be granted where a request is from the person to whom the
received notice was issued to show
in writing from the person to whom the cause.
notice was issued to show cause.
(6) The proper officer shall
(6) The proper officer shall issue an issue an order within one year
order within one year from the date of from the date of issue of the
issue of notice.
the notice.
(7) Where the issuance of order
(7) Where the issuance of order is is stayed by an order of the
stayed by an order of the Court or court or Appellate Tribunal, the
Tribunal, the period of such stay shall be
period of such stay shall be excluded in excluded in computing the
computing the period of one year. period of one year.
(8) The proper officer, in his order, shall (8) The proper officer, in his
set out the relevant facts and the basis order, shall set out the relevant
of his facts and the basis of his
decision. decision.
(9) The amount paid to the

Government under sub-section


(Sub- (Sub-
Sec) sec)
(9) The amount paid to the credit of the (1) or sub-section (3) shall be
Central Government or a State adjusted against the tax
Government payable, if any by the person in
under sub-section (1) or sub-section (3) relation to the supplies
shall be adjusted against the tax referred to in sub-section (1).
payable, if any
by the person in relation to the supplies
referred to in sub-section (1). (10) Where any surplus is left
after the adjustment under
(10) Where any surplus is left after the sub-section (9), the amount of
adjustment under sub-section (9), the such surplus shall either be
amount of credited to the Fund or
such surplus shall either be credited to refunded to the person who
the Fund or, as the case may be, has borne the incidence of such
refunded to the amount.
person who has borne the incidence of
such amount. (11) The person who has borne
the incidence of the amount,
may apply for the refund of the
same in accordance with the
70 Tax wrongfully (1) A taxable person who has paid 77 Tax wrongfully (1) A registered person who has No Change.
collected and CGST/SGST (in SGST Act) on a collected and paid to paid the central tax and State
deposited with the transaction considered by him to be an Central Government tax or, as the case may be, the
Central or a State intra-state supply, but which is or State Government central tax and the Union
Government subsequently held to be an inter-state territory tax on a transaction
supply, be granted refund of the considered by him to be an
amount of CGST /SGST (in SGST Act) so intra-State supply, but which is
subsequently held to be an


(Sub- (Sub-
Sec) sec)
paid in such manner and subject to inter-State supply, shall be
such conditions as may be prescribed. refunded the amount of taxes
so paid in such manner and
(2) A taxable person who has paid IGST subject to such conditions as
on a transaction considered by him to may be prescribed.
be an inter-state supply, but which is
subsequently held to be an intra-state (2) A registered person who has
supply, shall not be required to pay any paid integrated tax on a
interest on the amount of CGST/SGST transaction considered by him
payable. to be an inter-State supply, but
which is subsequently held to
be an intra-State supply, shall
not be required to pay any
interest on the amount of
central tax and State tax or, as
the case may be, the central tax
and the Union territory tax
payable.
71 Initiation of recovery Any amount payable by a taxable 78 Initiation of recovery Any amount payable by a No Change.
proceedings person in pursuance of an order passed proceedings taxable person in pursuance of
under the an order passed under this Act
Act shall be paid by such person within shall be paid by such person
a period of ninety days from the date of within a period of three months
service of such order: from the date of service of such
order failing which recovery
PROVIDED that where the proper proceedings shall be initiated
officer considers it expedient in the
interest of revenue, he may, for Provided that where the proper
reasons to be recorded in writing, officer considers it expedient in


(Sub- (Sub-
Sec) sec)
require the said taxable person, to the interest of revenue, he
make such payment within such may, for reasons to be
shorter period as may be specified by recorded in writing, require the
him. said taxable person, to make
such payment within such
period less than a period of
three months as may be
specified by him.
72 Recovery of Tax (1) Where any amount payable by a 79 Recovery of tax. (1) Where any amount payable No Change.
person to the credit of the Central or a by a person to the Government
State under any of the provisions of
Government under any of the this Act or the rules made
provisions of this Act or of the rules thereunder is not paid, the
made proper officer shall proceed to
thereunder is not paid, the proper recover the amount by one or
officer shall proceed to recover the more of the following modes,
amount by namely:
one or more of the modes mentioned
below: - (a) the proper officer may
(a) the proper officer may deduct or deduct or may require any
may require any other specified officer other specified officer to
to deduct deduct the amount so payable
the amount so payable from any from any money owing to such
money owing to such person which person which may be under the
may be control of the proper officer or
under the control of the proper officer such other specified officer;
or such other specified officer;
(b) the proper officer may
recover or may require any


(Sub- (Sub-
Sec) sec)
(b) the proper officer may recover or other specified officer to
may require any other specified officer recover the amount so payable
to by detaining and selling any
recover the amount so payable by goods belonging to such person
detaining and selling any goods which are under the control of
belonging to the proper officer or such other
such person which are under the specified officer;
control of the proper officer or such
other
specified officer; (c) (i) the proper officer may, by
(c) a notice in writing, require any
(i) the proper officer may, by a notice in other person from whom
writing, require any other person money is due or may become
from whom money is due or may due to such person or who
become due to such person or who holds or may subsequently hold
holds or may subsequently hold money money for or on account of
for or on account of such such person, to pay to the
person, to pay to the credit of the Government either forthwith
Central or a State Government upon the money becoming due
either forthwith upon the money or being held, or within the
becoming due or being held, or at or time specified in the notice not
within the time specified in the notice being before the money
not being before the money becomes due or is held, so
becomes due or is held, so much of the much of the money as is
money as is sufficient to pay sufficient to pay the amount
the amount due from such person or due from such person or the
the whole of the money when it whole of the money when it is
is equal to or less than that amount; equal to or less than that
amount;


(Sub- (Sub-
Sec) sec)
(ii) every person to whom the notice is (ii) every person to whom the
issued under this section shall be notice is issued under sub-
bound to comply with such notice, and clause (i) shall be bound to
in particular, where any such comply with such notice, and in
notice is issued to a post office, banking particular, where any such
company or an insurer, it notice is issued to a post office,
shall not be necessary to produce any banking company or an insurer,
pass book, deposit receipt, it shall not be necessary to
policy or any other document for the produce any pass book, deposit
purpose of any entry, receipt, policy or any other
endorsement or the like being made document for the purpose of
before payment is made, any entry, endorsement or the
notwithstanding any rule, practice or like being made before
requirement to the contrary; payment is made,
(iii) in case the person to whom a notice notwithstanding any rule,
under this section has been practice or requirement to the
issued, fails to make the payment in contrary;
pursuance thereof to the Central (iii) in case the person to whom
or a State Government, he shall be a notice under sub-clause (i)
deemed to be a defaulter in has been issued, fails to make
respect of the amount specified in the the payment in pursuance
notice and all the consequences thereof to the Government, he
of this Act or the rules made shall be deemed to be a
thereunder shall follow; defaulter in respect of the
(iv) the officer issuing a notice under amount specified in the notice
sub-clause (i) may, at any time or and all the consequences of
from time to time, amend or revoke this Act or the rules made
such notice or extend the time for thereunder shall follow;


(Sub- (Sub-
Sec) sec)
making any payment in pursuance of (iv) the officer issuing a notice
the notice; under sub-clause (i) may, at any
(v) any person making any payment in time, amend or revoke such
compliance with a notice issued notice or extend the time for
under sub-clause (i) shall be deemed to making any payment in
have made the payment pursuance of the notice;
under the authority of the person in (v) any person making any
default and such payment being payment in compliance with a
credited to the appropriate notice issued under sub-clause
Government shall be deemed to (i) shall be deemed to have
constitute made the payment under the
a good and sufficient discharge of the authority of the person in
liability of such person to the default and such payment
person in default to the extent of the being credited to the
amount specified in the receipt; Government shall be deemed
(vi) any person discharging any liability to constitute a good and
to the person in default after sufficient discharge of the
service on him of the notice issued liability of such person to the
under sub-clause (i) shall be person in default to the extent
personally liable to the Central or a of the amount specified in the
State Government to the extent of receipt;
the liability discharged or to the extent (vi) any person discharging any
of the liability of the person in liability to the person in default
default for tax, interest and penalty, after service on him of the
whichever is less. notice issued under sub-clause
(vii) where a person on whom a notice (i) shall be personally liable
is served under sub-clause (i) to the Government to the
proves to the satisfaction of the officer extent of the liability
issuing the notice that the discharged or to the extent of


(Sub- (Sub-
Sec) sec)
money demanded or any part thereof the liability of the person in
was not due to the person in default for tax, interest and
default or that he did not hold any penalty, whichever is less;
money for or on account of the (vii) where a person on whom a
person in default, at the time the notice notice is served under sub-
was served on him, nor is the clause (i) proves to the
money demanded or any part thereof, satisfaction of the officer
likely to become due to the said issuing the notice that the
person or be held for or on account of money demanded or any part
such person, nothing contained thereof was not due to the
in this section shall be deemed to person in default or that he did
require the person on whom the not hold any money for or on
notice has been served to pay to the account of the person in
credit of the appropriate default, at the time the notice
Government any such money or part was served on him, nor is the
thereof, as the case may be. money demanded or any part
(d) the proper officer may, on an thereof, likely to become due
authorisation by the competent to the said person or be held for
authority and in or on account of such person,
accordance with the rules made in this nothing contained in this
behalf, distrain any movable or section shall be deemed to
immovable property belonging to or require the person on whom
under the control of such person, and the notice has been served to
detain pay to the Government any
the same until the amount payable is such money or part thereof;
paid; and in case, any part of the said
amount payable or of the cost of the (d) the proper officer may in
distress or keeping of the property, accordance with the rules to be
remains made in this behalf, distrain any


(Sub- (Sub-
Sec) sec)
unpaid for a period of thirty days next movable or immovable
after any such distress, may cause the property belonging to or under
said property to be sold and with the the control of such person, and
proceeds of such sale, may satisfy the detain the same until the
amount payable and the costs including amount payable is paid; and in
cost of sale remaining unpaid and shall case, any part of the said
render the surplus amount, if any, to amount payable or of the cost
such person; of the distress or keeping of the
(e) the proper officer may prepare a property, remains unpaid for a
certificate signed by him specifying the period of thirty days next after
amount any such distress, may cause
due from such person and send it to the the said property to be sold and
Collector of the district in which such with the proceeds of such sale,
person owns any property or resides or may satisfy the amount
carries on his business and the said payable and the costs including
Collector, on receipt of such certificate, cost of sale remaining unpaid
shall proceed to recover from such and shall render the surplus
person amount, if any, to such person;
the amount specified there under as if
it were an arrear of land revenue; (e) the proper officer may
(f) Notwithstanding anything contained prepare a certificate signed by
in the Code of Criminal Procedure, him specifying the amount due
1973 from such person and send it to
(Act 2 of 1974), the proper officer may the Collector of the district in
file an application to the appropriate which such person owns any
Magistrate and such Magistrate shall property or resides or carries
proceed to recover from such person on his business or any officer
the authorised by the Government
and the said Collector or the


(Sub- (Sub-
Sec) sec)
amount specified thereunder as if it said officer, on receipt of such
were a fine imposed by him. certificate, shall proceed to
recover from such person the
(2) Where the terms of any bond or amount specified thereunder
other instrument executed under this as if it were an arrear of land
Act or any revenue;
rules or regulations made thereunder
provide that any amount due under (f) Notwithstanding anything
such contained in the Code of
instrument may be recovered in the Criminal Procedure, 1973, the
manner laid down in sub-section (1), proper officer may file an
the application to the appropriate
amount may, without prejudice to any Magistrate and such
other mode of recovery, be recovered Magistrate shall proceed to
in recover from such person the
accordance with the provisions of that amount specified thereunder
sub-section. as if it were a fine imposed by
him.
(3) Where any amount of tax, interest
or penalty is payable by a person to the (2) Where the terms of any
credit bond or other instrument
of the Central Government under any executed under this Act or any
of the provisions of this Act or the rules rules or regulations made
made thereunder and which remains thereunder provide that any
unpaid, the proper officer of SGST, amount due under such
during instrument may be recovered
the course of recovery of SGST arrears, in the manner laid down in sub-
may recover the amount from the said section (1), the amount may,
without prejudice to any other


(Sub- (Sub-
Sec) sec)
person as if it were an arrear of SGST mode of recovery, be
and credit the amount so recovered to recovered in accordance with
the the provisions of that sub-
account of the Central Government. section.
(3) Where any amount of tax,

interest or penalty is payable by
a person to the Government
under any of the provisions of
this Act or the rules made
thereunder and which remains
unpaid, the proper officer of
State tax, during the course of
recovery of said tax arrears,
may recover the amount from
the said person as if it were an
arrear of State tax and credit
the amount so recovered to the
account of the Government.
(4) Where the amount

recovered under sub-section
(3) is less than the amount due
to the Central Government and
State Government, the amount
to be credited to the account of
the respective Governments
shall be in proportion to the


(Sub- (Sub-
Sec) sec)
amount due to each such
Government.
74. Payment of tax and On an application filed by a taxable 80 Payment of tax and On an application filed by a No Change.
other amount in person, the [Commissioner/Chief other amount in taxable person, the
installments. Commissioner] may, for reasons to be instalments. Commissioner may, for reasons
recorded in writing, extend the time for to be recorded in writing,
payment or allow payment of any extend the time for payment or
amount due under the Act, other than allow payment of any amount
the amount due as per the liability self- due under this Act, other than
assessed in any return, by such person the amount due as per the
in monthly installments not exceeding liability self-assessed in any
twenty four, subject to payment of return, by such person in
interest under section 45 with such monthly instalments not
restrictions and conditions as may be exceeding twenty four, subject
prescribed: to payment of interest under
section 50, subject to such
Provided that where there is default in conditions and limitations as
payment of any one installment on its may be prescribed:
due date, the whole outstanding Provided that where there is
balance payable on such date shall default in payment of any one
become due and payable forthwith and instalment on its due date, the
shall, without any further notice being whole outstanding balance
served on the person, be liable for payable on such date shall
recovery. become due and payable
forthwith and shall, without
any further notice being served
on the person, be liable for
recovery.


(Sub- (Sub-
Sec) sec)
75. Transfer of property Where a person, after any amount has 81 Transfer of property Where a person, after any Minor Change.
to be void in certain become due from him, creates a charge to be void in certain amount has become due from
cases on or parts with the property belonging cases. him, creates a charge on or
to him or in his possession by way of parts with the property
sale, mortgage, exchange, or any other belonging to him or in his
mode of transfer whatsoever of any of possession by way of sale,
his properties in favour of any other mortgage, exchange, or any
person with the intention of defrauding other mode of transfer
the Government revenue, such charge whatsoever of any of his
or transfer shall be void as against any properties in favour of any
claim in respect of any tax or any other other person with the intention
sum payable by the said person: of defrauding the Government
Provided that, such charge or transfer revenue, such charge or
shall not be void if it is made for transfer shall be void as against
adequate consideration and without any claim in respect of any tax
notice of the pendency of such or any other sum payable by
proceeding under this Act or, as the the said person:
case may be, without notice of such tax Provided that, such charge or
or other sum payable by the said transfer shall not be void if it is
person, or with the previous made for adequate
permission of the proper officer. consideration, in good faith and
without notice of the pendency
of such proceedings under this
Act or without notice of such
tax or other sum payable by the
said person, or with the
previous permission of the
proper officer


(Sub- (Sub-
Sec) sec)
76 Tax to be first charge Notwithstanding anything to the 82 Tax to be first charge Notwithstanding anything to Enabling provisions
on property. contrary contained in any law for the on property. the contrary contained in any of Insolvency and
time being in force, any amount law for the time being in force, Bankruptcy Code,
payable by a taxable person or any save as otherwise provided in 2016.
other person on account of tax, interest the Insolvency and Bankruptcy
or penalty which he is liable to pay to Code, 2016, any amount
the Central or a State Government shall payable by a taxable person or
be a first charge on the property of any other person on account of
such taxable person, or as the case may tax, interest or penalty which
be, such person. he is liable to pay to the
Government shall be a first
charge on the property of such
taxable person or such person.
77 Provisional (1) Where during the pendency of any 83 Provisional (1) Where during the pendency No Change.
attachment to protect proceedings under section 60, 61, 62 , attachment to of any proceedings under
revenue in certain 66, 67 or 79 the Commissioner is of the protect revenue in section 62 or section 63 or
cases. opinion that for the purpose of certain cases. section 64 or section 67 or
protecting the interest of the section 73 or section 74, the
Government revenue, it is necessary so Commissioner is of the opinion
to do, he may by order in writing attach that for the purpose of
provisionally any property, including protecting the interest of the
bank account, belonging to the taxable Government revenue, it is
person in such a manner as may be necessary so to do, he may, by
prescribed. order in writing attach
provisionally any property,
(2) Every such provisional attachment including bank account,
shall cease to have effect after the belonging to the taxable person
expiry of a


(Sub- (Sub-
Sec) sec)
period of one year from the date of the in such manner as may be
order made under sub-section (1). prescribed.
(2) Every such provisional

attachment shall cease to have
effect after the expiry of a
period of one year from the
date of the order made under
sub-section (1).
78 Continuation and (1) Where any notice of demand in 84 Continuation and Where any notice of demand in No Change.
validation of certain respect of any tax, penalty, interest or validation of certain respect of any tax, penalty,
recovery proceedings any other recovery proceedings interest or any other amount
amount payable under this Act, payable under this Act,
(hereinafter in this section referred to (hereafter in this section
as Government dues), is served upon referred to as Government
any taxable person or any other person dues), is served upon any
and taxable person or any other
any appeal, revision application is filed person and any appeal or
or other proceedings is initiated in revision application is filed or
respect any other proceedings is
of such Government dues, then - initiated in respect of such
Government dues, then
(a) Where such Government dues are
enhanced in such appeal, revision or (a) where such Government
other proceeding, the Commissioner dues are enhanced in such
shall serve upon the taxable person or appeal, revision or other
any other proceedings, the Commissioner
person another notice of demand only shall serve upon the taxable
in respect of the amount by which such person or any other person


(Sub- (Sub-
Sec) sec)
Government dues are enhanced and another notice of demand in
any recovery proceeding in relation to respect of the amount by which
such such Government dues are
Government dues as are covered by enhanced and any recovery
the notice of demand served upon him proceedings in relation to such
before the disposal of such appeal, Government dues as are
revision application or proceeding may, covered by the notice of
without the service of any fresh notice demand served upon him
of demand, be continued from the before the disposal of such
stage at which such proceedings stood appeal, revision or other
immediately before such disposal; proceedings may, without the
service of any fresh notice of
(b) Where such Government dues are demand, be continued from
reduced in such appeal, revision or in the stage at which such
other proceeding proceedings stood immediately
(i) It shall not be necessary for the before such disposal;
Commissioner to serve upon the (b) where such Government
taxable person a fresh notice of dues are reduced in such
demand; appeal, revision or in other
(ii) The Commissioner shall give proceedings
intimation of such reduction to him and (i) it shall not be necessary for
to the the Commissioner to serve
appropriate authority with whom upon the taxable person a fresh
recovery proceeding is pending; notice of demand;
(iii) Any recovery proceedings initiated (ii) the Commissioner shall give
on the basis of the demand served intimation of such reduction to
upon him him and to the appropriate
authority with whom recovery
proceedings is pending;


(Sub- (Sub-
Sec) sec)
prior to the disposal of such appeal, (iii) any recovery proceedings
revision application or other initiated on the basis of the
proceeding may demand served upon him prior
be continued in relation to the amount to the disposal of such appeal,
so reduced from the stage at which revision or other proceedings
such proceedings stood immediately may be continued in relation to
before such disposal. the amount so reduced from
the stage at which such
proceedings stood immediately
before such disposal.
CHAPTER XVI : LIABILITY TO PAY IN CERTAIN CASES
85 Liability in case of (1) Where a taxable person, No Change.

transfer of business. liable to pay tax under this Act,
transfers his business in whole
or in part, by sale, gift, lease,
leave and license, hire or in any
other manner whatsoever, the
taxable person and the person
to whom the business is so
transferred shall, jointly and
severally, be liable wholly or to
the extent of such transfer, to
pay the tax, interest or any
penalty due from the taxable
person up to the time of such
transfer, whether such tax,

(Sub- (Sub-
Sec) sec)
interest or penalty has been
determined before such
transfer, but has remained
unpaid or is determined
thereafter.
(2) Where the transferee of a

business referred to in sub-
section (1) carries on such
business either in his own
name or in some other name,
he shall be liable to pay tax on
the supply of goods or services
or both effected by him with
effect from the date of such
transfer and shall, if he is a
registered person under this
Act apply within the prescribed
time for amendment of his
certificate of registration.
128 Liability of agent and Where an agent supplies or receives 86 Liability of agent and Where an agent supplies or No Change.
principal any taxable goods on behalf of his principal. receives any taxable goods on
principal, such agent and his principal behalf of his principal, such
shall be jointly and severally liable to agent and his principal shall,
pay the tax payable on such goods jointly and severally, be liable
under the Act. to pay the tax payable on such
goods under this Act.


(Sub- (Sub-
Sec) sec)
129 Liability in case of (1) When two or more companies are 87 Liability in case of (1) When two or more Minor Change.
amalgamation amalgamated or merged by the order amalgamation or companies are amalgamated or
/merger of companies of court merger of companies. merged in pursuance of an
or of Tribunal or of the Central order of court or of Tribunal or
Government and the order is to take otherwise and the order is to
effect from a take effect from a date earlier
date earlier to the date of the order and to the date of the order and any
any two or more of such companies two or more of such companies
have have supplied or received any
supplied or received any goods and/or goods or services or both to or
services to or from each other during from each other during the
the period commencing on the
period commencing on the date from date from which the order
which the order takes effect till the takes effect till the date of the
date of order, then such transactions
the order, then such transactions of of supply and receipt shall be
supply and receipt shall be included in included in the turnover of
the supply or receipt of the
turnover of supply or receipt of the respective companies and they
respective companies and shall be shall be liable to pay tax
liable to accordingly.
tax accordingly.
(2) Notwithstanding anything (2) Notwithstanding anything
contained in the said order, for all contained in the said order, for
purposes of this Act, the purposes of this Act, the
the said two or more companies shall said two or more companies
be treated as distinct companies for the shall be treated as distinct
companies for the period up to
the date of the said order and


(Sub- (Sub-
Sec) sec)
period up to the date of the said order the registration certificates of
and the registration certificates of the the said companies shall be
said cancelled with effect from the
companies shall be cancelled, where date of the said order.
necessary, with effect from the date of
the
said order.
Explanation - Words and expressions
used in this section but not defined
shall
have the respective meanings assigned
to them in the Companies Act, 2013 (18
of 2013).
130 Liability in case of (1) When any company is being wound 88 Liability in case of (1) When any company is being No Change.
company in up whether under the orders of a court company in wound up whether under the
liquidation or liquidation. orders of a court or Tribunal or
Tribunal or otherwise, every person otherwise, every person
appointed as receiver of any assets of a appointed as receiver of any
company assets of a company (hereafter
(hereinafter referred to as the in this section referred to as the
liquidator), shall, within thirty days liquidator), shall, within
after his thirty days after his
appointment, give intimation of his appointment, give intimation
appointment to the Commissioner of his appointment to the
(2) The Commissioner shall, after Commissioner.
making such inquiry or calling for such
information (2) The Commissioner shall,
after making such inquiry or
calling for such information as


(Sub- (Sub-
Sec) sec)
as he may deem fit, notify the he may deem fit, notify the
liquidator within three months from liquidator within three months
the date on which he from the date on which he
receives intimation of the appointment receives intimation of the
of the liquidator, the amount which in appointment of the liquidator,
the opinion the amount which in the
of the Commissioner would be opinion of the Commissioner
sufficient to provide for any tax, would be sufficient to provide
interest or penalty which for any tax, interest or penalty
is then, or is likely thereafter to which is then, or is likely
become, payable by the company. thereafter to become, payable
(3) When any company is wound up by the company.
and any tax, interest or penalty
determined (3) When any private company
under this Act on the company for any is wound up and any tax,
period, whether before or in the course interest or penalty determined
of or after under this Act on the company
its liquidation, cannot be recovered, for any period, whether before
then every person who was a director or in the course of or after its
of such company at any time during the liquidation, cannot be
period for which the tax was due, shall recovered, then every person
jointly and who was a director of such
severally be liable for the payment of company at any time during the
such tax, interest or penalty, unless he period for which the tax was
proves to due shall, jointly and severally,
the satisfaction of the Commissioner be liable for the payment of
that such non-recovery is not such tax, interest or penalty,
attributed to any unless he proves to the
satisfaction of the


(Sub- (Sub-
Sec) sec)
gross neglect, misfeasance or breach of Commissioner that such non-
duty on his part in relation to the affairs recovery cannot be attributed
of the to any gross neglect,
company. misfeasance or breach of duty
Explanation.- For the purposes of this on his part in relation to the
section, the expressions company affairs of the company.
shall have the
meaning respectively assigned to them
under clause (20) and clause (68) of
section 2
respectively of the Companies Act,
2013 (18 of 2013).
131 Liability of directors of Notwithstanding anything contained in 89 Liability of directors (1) Notwithstanding anything Provision inserted
private company the Companies Act, 2013 (18 of 2013), of private company contained in the Companies for liability of the
where any tax due from a private Act, 2013, where any tax, Director in case
company in respect of any supply of interest or penalty due from a Private company
goods or services for any period or private company in respect of converted to public
from any other company in respect of any supply of goods or services company.
any supply of any period during which or both for any period cannot
such other company was a private be recovered, then, every
company cannot be recovered, then, person who was a director of
every person who was a director of the the private company during
private company during such period such period shall, jointly and
shall be jointly and severally liable for severally, be liable for the
the payment of such tax unless he payment of such tax, interest or
proves that the non-recovery cannot penalty unless he proves that
be attributed to any gross neglect, the non-recovery cannot be
misfeasance or breach of duty on his attributed to any gross neglect,
misfeasance or breach of duty


(Sub- (Sub-
Sec) sec)
part in relation to the affairs of the on his part in relation to the
company. affairs of the company
(2) Where a private company is

converted into a public
company and the tax, interest
or penalty in respect of any
both for any period during
which such company was a
private company cannot be
recovered before such
conversion, then, nothing
contained in sub-section (1)
shall apply to any person who
was a director of such private
company in relation to any tax,
interest or penalty in respect of
such supply of goods or
services or both of such private
company:
Provided that nothing

contained in this sub-section
shall apply to any personal
penalty imposed on such
director.


(Sub- (Sub-
Sec) sec)
132 Liability of partners of Notwithstanding any contract to the 90 Liability of partners of Notwithstanding any contract No Change.
firm to pay tax contrary, where any firm is liable to pay firm to pay tax to the contrary and any other
any tax, law for the time being in force,
interest or penalty under this Act, the where any firm is liable to pay
firm and each of the partners of the any tax, interest or penalty
firm shall under this Act, the firm and
jointly and severally be liable for such each of the partners of the firm
payment: shall, jointly and severally, be
Provided that where any partner liable for such payment
retires from the firm, he or the firm,
shall intimate the Provided that where any
date of retirement of the said partner partner retires from the firm,
to the Commissioner by a notice in that he or the firm, shall intimate
behalf in the date of retirement of the
writing and such partner shall be liable said partner to the
to pay tax, interest or penalty due up to Commissioner by a notice in
the date that behalf in writing and such
of his retirement whether determined partner shall be liable to pay
or not, on that date: tax, interest or penalty due up
Provided further that if no such to the date of his retirement
intimation is given within one month whether determined or not, on
from the date of that date:
retirement, the liability of such partner
under the first proviso shall continue Provided further that if no such
until the intimation is given within one
date on which such intimation is month from the date of
received by the Commissioner. retirement, the liability of such
partner under the first proviso
shall continue until the date on


(Sub- (Sub-
Sec) sec)
which such intimation is
received by the Commissioner
133 Liability of guardians, Where the business in respect of which 91 Liability of guardians, Where the business in respect No Change.
trustees etc. any tax, is payable under this Act is trustees etc. of which any tax, interest or
carried on by penalty is payable under this
any guardian, trustee or agent of a Act is carried on by any
minor or other incapacitated person on guardian, trustee or agent of a
behalf of and minor or other incapacitated
for the benefit of such minor or other person on behalf of and for the
incapacitated person, the tax, interest benefit of such minor or other
or penalty incapacitated person, the tax,
shall be levied upon and recoverable interest or penalty shall be
from such guardian, trustee or agent, levied upon and recoverable
as the case from such guardian, trustee or
may be, in like manner and to the same agent in like manner and to the
extent as it would be determined and same extent as it would be
recoverable from any such minor or determined and recoverable
other incapacitated person, as if he from any such minor or other
were a major or incapacitated person, as if he
capacitated person and as if he were were a major or capacitated
conducting the business himself, and person and as if he were
all the conducting the business
provisions of this Act shall, so far as himself, and all the provisions
may be, apply accordingly. of this Act or the rules made
thereunder shall, apply
accordingly.


(Sub- (Sub-
Sec) sec)
134 Liability of Court of Where the estate or any portion of the 92 Liability of Court of Where the estate or any No Change.
Wards etc. estate of a taxable person owning a Wards etc. portion of the estate of a
business in taxable person owning a
respect of which any tax, interest or business in respect of which
penalty is payable under this Act is any tax, interest or penalty is
under the payable under this Act is under
control of the Court of Wards, the the control of the Court of
Administrator General, the Official Wards, the Administrator
Trustee or any General, the Official Trustee or
receiver or manager (including any any receiver or manager
person, whatever be his designation, (including any person,
who in fact whatever be his designation,
manages the business) appointed by or who in fact manages the
under any order of a court, the tax, business) appointed by or
interest or under any order of a court, the
penalty shall be levied upon and be tax, interest or penalty shall be
recoverable from such Court of Wards, levied upon and be recoverable
Administrator from such Court of Wards,
General, Official Trustee, receiver or Administrator General, Official
manager, as the case may be, in like Trustee or receiver or manager
manner and to in like manner and to the same
the same extent as it would be extent as it would be
determined and be recoverable from determined and be recoverable
the taxable person from the taxable person as if he
as if he were conducting the business were conducting the business
himself, and all the provisions of this himself, and all the provisions
Act shall, so of this Act or the rules made
far as may be, apply accordingly. thereunder shall apply
accordingly.


(Sub- (Sub-
Sec) sec)
135 Special provision (1) Where a person, liable to pay tax 93 Special provisions (1) Save as otherwise provided Enabling provision
regarding liability to under this Act, dies, then- regarding liability to in the Insolvency and of the Insolvency
pay tax in certain (a) if a business carried on by the pay tax, interest or Bankruptcy Code, 2016 where a and Bankruptcy
cases person is continued after his death by penalty in certain person, liable to pay tax, Code, 2016.
his legal cases. interest or penalty under this
representative or any other person, Act, dies, then
such legal representative or other (a) if a business carried on by
person, shall be the person is continued after
liable to pay tax, interest or penalty due his death by his legal
from such person under this Act, and representative or any other
(b) if the business carried on by the person, such legal
person is discontinued, whether before representative or other person,
or after shall be liable to pay tax,
his death, his legal representative shall interest or penalty due from
be liable to pay out of the estate of the such person under this Act; and
deceased, to the extent to which the (b) if the business carried on by
estate is capable of meeting the charge, the person is discontinued,
the tax, whether before or after his
penalty or interest due from such death, his legal representative
person under this Act,- shall be liable to pay, out of the
whether such tax interest or penalty estate of the deceased, to the
has been determined before his death extent to which the estate is
but has capable of meeting the charge,
remained unpaid or is determined after the tax, interest or penalty due
his death. from such person under this
Act,


(Sub- (Sub-
Sec) sec)
(2) Where a taxable person, liable to whether such tax, interest or
pay tax under this Act, is a Hindu penalty has been determined
Undivided before his death but has
Family or an association of persons and remained unpaid or is
the property of the Hindu Undivided determined after his death.
Family or
the association of persons, as the case (2) Save as otherwise provided
may be, is partitioned amongst the in the Insolvency and
various Bankruptcy Code, 2016, where
members or groups of members then a taxable person, liable to pay
each member or group of members tax, interest or penalty under
shall jointly this Act, is a Hindu undivided
and severally be liable to pay the tax, family or an association of
interest or penalty due from the persons and the property of the
taxable person Hindu undivided family or the
under this Act upto the time of the association of persons is
partition whether such tax, penalty or partitioned amongst the
interest has various members or groups of
been determined before partition but members, then, each member
has remained unpaid or is determined or group of members shall,
after the jointly and severally, be liable
partition. to pay the tax, interest or
(3) Where a taxable person, liable to penalty due from the taxable
pay tax under this Act, is a firm, and the person under this Act up to the
firm is time of the partition whether
dissolved, then every person who was such tax, penalty or interest has
a partner shall be jointly and severally been determined before
liable to partition but has remained


(Sub- (Sub-
Sec) sec)
pay the tax, interest or penalty due unpaid or is determined after
from the firm under this Act, up to the the partition.
time of
dissolution whether such tax, interest
or penalty has been determined before (3) Save as otherwise provided
the in the Insolvency and
dissolution, but has remained unpaid Bankruptcy Code, 2016, where
or is determined after dissolution. a taxable person, liable to pay
(4) Where a taxable person liable to pay tax, interest or penalty under
tax under this Act,- this Act, is a firm, and the firm
(a) is the guardian of a ward on whose is dissolved, then, every person
behalf the business is carried on by the who was a partner shall, jointly
guardian, or and severally, be liable to pay
(b) is a trustee who carries on the the tax, interest or penalty due
business under a trust for a beneficiary. from the firm under this Act up
then if the guardianship or trust is to the time of dissolution
terminated, the ward or, as the case whether such tax, interest or
may be, the penalty has been determined
beneficiary shall be liable to pay the before the dissolution, but has
tax, interest or penalty due from the remained unpaid or is
taxable person determined after dissolution.
upto the time of the termination of the
guardianship or trust, whether such (4) Save as otherwise provided
tax, interest in the Insolvency and
or penalty has been determined before Bankruptcy Code, 2016, where
the termination of guardianship or a taxable person liable to pay
trust but has tax, interest or penalty under
remained unpaid or is determined this Act,
thereafter.


(Sub- (Sub-
Sec) sec)
(a) is the guardian of a ward on
whose behalf the business is
carried on by the guardian; or
(b) is a trustee who carries on
the business under a trust for a
beneficiary,
then, if the guardianship or
trust is terminated, the ward or
the beneficiary shall be liable to
pay the tax, interest or penalty
due from the taxable person up
to the time of the termination
of the guardianship or trust,
whether such tax, interest or
penalty has been determined
before the termination of
guardianship or trust but has
remained unpaid or is
determined thereafter.
136 Liability in other cases (1) Where a taxable person is a firm or 94 Liability in other (1) Where a taxable person is a Minor Changes.
an association of persons or a Hindu cases. firm or an association of
Undivided Family and such firm, persons or a Hindu undivided
association or family has discontinued family and such firm,
business- association or family has
(a) the tax payable under this Act by discontinued business
such firm, association or family up to
the date of such discontinuance may be


(Sub- (Sub-
Sec) sec)
determined as if no such (a) the tax, interest or penalty
discontinuance had taken payable under this Act by such
place; and firm, association or family up to
(b) every person who was at the time of the date of such
such discontinuance, a partner of such discontinuance may be
firm, determined as if no such
or a member of such association or discontinuance had taken
family, shall, notwithstanding such place; and
discontinuance, be liable jointly and
severally for the payment of tax and (b) every person who, at the
interest determined and penalty time of such discontinuance,
imposed and payable by such firm, was a partner of such firm, or a
association or family, whether such tax member of such association or
and family, shall, notwithstanding
interest has been determined or such discontinuance, jointly
penalty imposed prior to or after such and severally, be liable for the
discontinuance payment of tax and interest
and subject as aforesaid, the provisions determined and penalty
of this Act shall, so far as may be, apply imposed and payable by such
as if firm, association or family,
every such person or partner or whether such tax and interest
member were himself a taxable person. has been determined or
(2) Where a change has occurred in the penalty imposed prior to or
constitution of a firm or an association after such discontinuance and
of persons, the partners of the firm or subject as aforesaid, the
members of association, as it existed provisions of this Act shall, so
before and as it exists after the far as may be, apply as if every
reconstitution, shall, without prejudice such person or partner or
to the provisions of section 132, jointly


(Sub- (Sub-
Sec) sec)
and severally be liable to pay tax, member were himself a taxable
interest and penalty due from such firm person.
or association for any period before its (2) where a change has
reconstitution. occurred in the constitution of
(3) The provisions of sub-section (1) a firm or an association of
shall, so far as may be, apply where the persons, the partners of the
taxable firm or members of association,
person, being a firm or association of as it existed before and as it
persons is dissolved or where the exists after the reconstitution,
taxable person, being a Hindu shall, without prejudice to the
Undivided Family, has effected provisions of section 90, jointly
partition with respect to the business and severally be liable to pay
carried on by it and accordingly tax, interest or penalty due
references in that sub-section to from such firm or association
discontinuance shall be for any period before its
construed as reference to dissolution reconstitution.
or, as the case may be, to partition
(3) The provisions of sub-

section (1) shall, so far as may
be, apply where the taxable
person, being a firm or
association of persons is
dissolved or where the taxable
person, being a Hindu
Undivided Family, has effected
partition with respect to the
business carried on by it and
accordingly references in that


(Sub- (Sub-
Sec) sec)
sub-section to discontinuance
shall be construed as reference
to dissolution or to partition.
Explanation.For the
purposes of this Chapter,
743 of 2012.
(a) a Limited Liability
Partnership formed and
registered under the provisions
of the Limited Liability
Partnership Act, 2012 shall also
be considered as a firm;
(b) court means the District
Court, High Court or Supreme
Court;
CHAPTER XVII : ADVANCE RULING
113 Definitions. 95 Definitions. In this Chapter, unless the

context otherwise requires,
(a) advance ruling means a written (a) (a) advance ruling means a No Change.
decision provided by the Authority or, decision provided by the
as the case may be, the Appellate Authority or the Appellate
Authority to an applicant on matters or Authority to an applicant on
on questions specified in sub-section matters or on questions
(2) of section 116 or sub-section (1) of specified in sub-section (2) of
section 118, as the case may be, in section 97 or sub-section (1) of
relation to the supply of goods and/or section 100, in relation to the

(Sub- (Sub-
Sec) sec)
services proposed to be undertaken or supply of goods or services or
being undertaken by the applicant; both being undertaken or
proposed to be undertaken by
the applicant;
(b) Applicant means any person (c) (c) applicant means any Clause no.
registered or desirous of obtaining person registered or desirous changed.
registration under of obtaining registration under
the Act. this Act;
(c) application means an application made (d) (d) application means an Clause no.
to the Authority under sub-section (1) application made to the changed.
of section 116; Authority under sub-section (1)
of section 97;
(d) Authority means the Authority for (e) (e) Authority means the Clause no.
Advance Ruling, constituted under Authority for Advance Ruling, changed.
section 95; constituted under section 96 ;
(e) "Appellate Authority" means the (b) (b) "Appellate Authority" Clause no.
Appellate Authority for Advance Ruling means the Appellate Authority changed.
constituted under section 115. for Advance Ruling constituted
under section 99.
114 Authority for Advance 1) The Authority shall be located in 96 Constitution of Subject to the provisions of this No Change.
Ruling each State. Authority for Chapter, for the purposes of
(2) The Authority shall comprise one Advance Ruling. this Act, the Authority for
member CGST and one member SGST Advance Ruling constituted
to be under the provisions of a State
Goods and Services Tax Act or


(Sub- (Sub-
Sec) sec)
appointed respectively by the Central Union Territory Goods and
Government and the State Services Tax Act shall be
Government. deemed to be the Authority for
(3) The qualifications, eligibility Advance Ruling in respect of
conditions, method and the process of that State or Union Territory.
appointment
of the members shall be as may be
prescribed.
116 Application for (1) An applicant desirous of obtaining 97 Application for (1) An applicant desirous of Minor Changes.
advance ruling an advance ruling under this Chapter advance ruling. obtaining an advance ruling Now Advance
may make under this Chapter may make ruling can also
an application in such form and in such an application in such form and obtain for
manner as may be prescribed, stating manner and accompanied by determination of
the such fee as may be prescribed, time and value of
question on which the advance ruling is stating the question on which supply of goods or
sought. the advance ruling is sought. services or both.
(2) The question on which the advance (2) The question on which the
ruling is sought shall be in respect of, advance ruling is sought under
(a) classification of any goods and/or this Act, shall be in respect of, -
services under the Act; (a) classification of any goods
(b) applicability of a notification issued or services or both;
under provisions of the Act having a (b) applicability of a notification
bearing issued under the provisions of
on the rate of tax; this Act;
(c) the principles to be adopted for the (c ) determination of time and
purposes of determination of value of value of supply of goods or
the services or both;
goods and/or services under the
provisions of the Act;


(Sub- (Sub-
Sec) sec)
(d) admissibility of input tax credit of (d) admissibility of input tax
tax paid or deemed to have been paid; credit of tax paid or deemed to
(e) determination of the liability to pay have been paid;
tax on any goods and/or services under (e) determination of the
the liability to pay tax on any goods
Act; or services or both;
(f) whether applicant is required to be (f) whether applicant is
registered under the Act; required to be registered;
(g) whether any particular thing done (g) whether any particular thing
by the applicant with respect to any done by the applicant with
goods respect to any goods or
and/or services amounts to or results in services or both amounts to or
a supply of goods and/or services, results in a supply of goods or
within services or both, within the
the meaning of that term. meaning of that term.
(3) The application shall be
accompanied by a fee as may be
prescribed.
117 Procedure on (1) On receipt of an application, the 98 Procedure on receipt (1) On receipt of an application, No Change.
receipt of Authority shall cause a copy thereof to of application. the Authority shall cause a copy
application be forwarded thereof to be forwarded to the
to the officers as may be prescribed concerned officer and, if
and, if necessary, call upon him to necessary, call upon him to
furnish the furnish the relevant records
relevant records: Provided that where any
Provided that where any records have records have been called for by
been called for by the Authority in any the Authority in any case, such
case, such records shall, as soon as


(Sub- (Sub-
Sec) sec)
records shall, as soon as possible, be possible, be returned to the
returned to the said prescribed said concerned officer.
officers.
The Authority may, after examining the (2) The Authority may, after
application and the records called for examining the application and
and after hearing the applicant or his the records called for and after
authorized representative and the hearing the applicant or his
prescribed officer or his authorized authorised representative and
representative, by order, either admit the concerned officer or his
or reject the application: authorised representative, by
order, either admit or reject
(3) A copy of every order made under the application:
sub-section (2) shall be sent to the Provided that the Authority
applicant and shall not admit the application
to the prescribed officers. where the question raised in
Where an application is admitted the application is already
under sub-section (2), the Authority pending or decided in any
shall, after examining such further proceedings in the case of an
material as may be placed before it by applicant under any of the
the applicant or obtained by the provisions of this Act:
Authority and after providing an Provided further that no
opportunity of being heard to the application shall be rejected
applicant or the authorized under this sub-section unless
representative of the applicant as well an opportunity of hearing has
as to the authorized representative of been given to the applicant:
the prescribed or the jurisdictional Provided also that where the
CGST/SGST officer, pronounce its application is rejected, the
advance ruling on the question reasons for such rejection shall
specified in the application. be specified in the order.


(Sub- (Sub-
Sec) sec)
Explanation. - For the purposes of this
sub-section,authorized (3) A copy of every order made
representative shall have the meaning under sub-section (2) shall be
assigned to it in section 105. sent to the applicant and to the
concerned officer.
(5) Where the members of the (4) Where an application is

Authority differ on any question on admitted under sub-section (2),
which the advance the Authority shall, after
ruling is sought, they shall state the examining such further
point or points on which they differ and material as may be placed
make a reference to the Appellate before it by the applicant or
Authority for hearing and decision on obtained by the Authority and
such after providing an opportunity
question. of being heard to the applicant
(6) The Authority or, as the case may or his authorised
be, the Appellate Authority shall representative as well as to the
pronounce its concerned officer or his
advance ruling in writing within ninety authorised representative,
days of the receipt of application or, as pronounce its advance ruling
the on the question specified in the
case may be, reference made under application.
sub-section (5).
(7) Where the members of the (5) Where the members of the
Appellate Authority differ on any point Authority differ on any
or points question on which the advance
referred to it under sub-section (5), it ruling is sought, they shall state
shall be deemed that no advance ruling the point or points on which
they differ and make a


(Sub- (Sub-
Sec) sec)
can be issued in respect of the question reference to the Appellate
covered by the reference application. Authority for hearing and
(8) A copy of the advance ruling decision on such question.
pronounced by the Authority or, as the
case may
be, the Appellate Authority duly signed (6) The Authority shall
by the Members and certified in the pronounce its advance ruling in
prescribed manner shall be sent to the writing within ninety days from
applicant and the jurisdictional CGST / the date of receipt of
SGST officer and, as the case may be, to application.
the Authority, as soon as may be, after
such pronouncement.
(7) A copy of the advance ruling
Any ruling pronounced under this pronounced by the Authority
section shall have prospective effect duly signed by the members
only. and certified in such manner as
may be prescribed shall be sent
to the applicant, the concerned
officer and the jurisdictional
officer after such
pronouncement.
115 Appellate Authority (1) The Appellate Authority shall be 99 Constitution of Subject to the provisions of this No Change.
for Advance Ruling located in each State. Appellate Authority Chapter, for the purposes of
(2) The Appellate Authority shall for Advance Ruling. this Act, the Appellate
comprise the Chief Commissioner of Authority for Advance Ruling,
CGST as constituted under the
designated by the Board and the provisions of a State Goods and
Commissioner of SGST having Services Tax Act or a Union
jurisdiction over the Territory Goods and Services


(Sub- (Sub-
Sec) sec)
applicant. Tax Act shall be deemed to be
the Appellate Authority in
respect of that State or Union
Territory.
118 Appeal to the (1)The prescribed or jurisdictional 100 Appeal to the (1) The concerned officer, the No Change.
Appellate Authority CGST/SGST officer or, as the case may Appellate Authority jurisdictional officer or an
be, an applicant aggrieved by any applicant aggrieved by any
advance ruling pronounced under sub- advance ruling pronounced
section (4) of section 117, may appeal under sub-section (4) of section
to the Appellate Authority. 98, may appeal to the Appellate
Authority.
(2) Every appeal under this section shall
be filed within a period of thirty days (2) Every appeal under this
from the date on which the ruling section shall be filed within a
sought to be appealed against is period of thirty days from the
communicated to the prescribed or the date on which the ruling sought
jurisdictional CGST/SGST officer or, as to be appealed against is
the case may be, the applicant: communicated to the
Provided that the Appellate Authority concerned officer, the
may, if it is satisfied that the appellant jurisdictional officer and the
was prevented by sufficient cause from applicant:
presenting the appeal within the Provided that the Appellate
aforesaid period of thirty days, allow it Authority may, if it is satisfied
to be presented within a further period that the appellant was
not exceeding thirty days. prevented by a sufficient cause
from presenting the appeal
(3) Every appeal under this section shall within the said period of thirty
be in the prescribed form and shall be
verified in the prescribed manner.


(Sub- (Sub-
Sec) sec)
days, allow it to be presented
within a further period not
exceeding thirty days.
(3) Every appeal under this

section shall be in such form,
accompanied by such fee and
verified in such manner as may
be prescribed.
119 Orders of Appellate (1) The Appellate Authority may, 101 Orders of Appellate (1) The Appellate Authority Reference of
Authority after giving the parties to the appeal, Authority. may, after giving the parties to Section
an opportunity of being heard, pass the appeal or reference, an procedure on
such order as it thinks fit, confirming or opportunity of being heard, receipt of
modifying the ruling appealed against. pass such order confirming or application for
modifying the ruling appealed advance ruling
(2) The order referred to in sub- against or referred to. inserted.
section (1) shall be passed within a
period of ninety days from the date of (2) The order referred to in sub-
filing appeal under section 118. section (1) shall be passed
within a period of ninety days
(3) Where the members of the from the date of filing of the
Appellate Authority differ on any point appeal under section 100 or a
or points referred to in appeal, it shall reference under sub-section (5)
be deemed that no advance ruling can of section 98.
be issued in respect of the question
covered under the appeal. (3) Where the members of the
Appellate Authority differ on
(4) A copy of the advance ruling any point or points referred to
pronounced by the Appellate Authority in appeal or reference, it shall


(Sub- (Sub-
Sec) sec)
duly signed by the Members and be deemed that no advance
certified in the prescribed manner shall ruling can be issued in respect
be sent to the applicant, the prescribed of the question under the
or the jurisdictional CGST / SGST officer appeal or reference.
and to the Authority, as soon as may
be, after such pronouncement. (4) A copy of the advance ruling
pronounced by the Appellate
Authority duly signed by the
Members and certified in such
manner as may be prescribed
shall be sent to the applicant,
the concerned officer, the
jurisdictional officer and to the
Authority after such
pronouncement
120 Rectification of The Authority or, as the case may be, 102 Rectification of The Authority or the Appellate 1. Word
advance ruling. the Appellate Authority may amend advance ruling. Authority may amend any mistake replaced
any order passed by it under section order passed by it under with error.
117 or section 119, as the case may be, section 98 or section 101, so as 2.
so as to rectify any mistake apparent to rectify any error apparent on Explanatio
from the record, if such mistake is the face of the record, if such n deleted
noticed by the Authority or, as the case error is noticed by the
may be, the Appellate Authority on its Authority or the Appellate
own accord, or is brought to its notice Authority on its own accord, or
by the prescribed or the jurisdictional is brought to its notice by the
CGST officer or the applicant within a concerned officer, the
period of six months from the date of jurisdictional officer or the
the order: applicant within a period of six


(Sub- (Sub-
Sec) sec)
months from the date of the
Provided that no rectification which order:
has the effect of enhancing the tax
liability or reducing the amount of Provided that no rectification
admissible input tax credit shall be which has the effect of
made unless the Authority or, as the enhancing the tax liability or
case may be, the Appellate Authority reducing the amount of
has given notice to the applicant or, as admissible input tax credit shall
the case may be, the appellant of its be made unless the applicant or
intention to do so and has allowed him the appellant has been given an
a reasonable opportunity of being opportunity of being heard
heard.
Explanation. For the removal of

doubts, it is hereby clarified that the
Authority or, as the case may be, the
Appellate Authority shall not, while
rectifying any mistake apparent from
record, amend substantive part of its
order.
121 Applicability of (1) The advance ruling 103 Applicability of (1) The advance ruling No Change.
advance ruling. pronounced by the Authority or, as the advance ruling. pronounced by the Authority or
case may be, the Appellate Authority the Appellate Authority under
under this chapter shall be binding only this Chapter shall be binding
- only -
(a) on the applicant who had sought it (a) on the applicant who had
in respect of any matter referred to in sought it in respect of any
subsection (2) of section 116 of the matter referred to in sub-
application for advance ruling;


(Sub- (Sub-
Sec) sec)
(b) on the jurisdictional tax authorities section (2) of section 97 for
in respect of the applicant. advance ruling;
(2) The advance ruling referred to (b) on the concerned officer or
in sub-section (1) shall be binding as the jurisdictional officer in
aforesaid unless the law, facts or respect of the applicant.
circumstances supporting the original (2) The advance ruling referred
advance ruling have changed. to in sub-section (1) shall be
binding unless the law, facts or
circumstances supporting the
original advance ruling have
changed.
122 Advance ruling to be (1)Where the Authority or, as the case 104 Advance ruling to be (1) Where the Authority or the Minor Change. 1.
void in certain may be, the Appellate Authority finds void in certain Appellate Authority finds that References of
circumstances. that advance ruling pronounced by it circumstances. advance ruling pronounced by Rules inserted.
under sub-section (4) of section 117 or it under sub-section (4) of 2. Reference for
under sub-section (1) of section 119 section 98 or under sub-section period of advance
has been obtained by the applicant or, (1) of section 101 has been have been deleted.
as the case may be, the appellant by obtained by the applicant or
fraud or suppression of material facts the appellant by fraud or
or misrepresentation of facts, it may, suppression of material facts or
by order, declare such ruling to be void misrepresentation of facts, it
ab initio and thereupon all the may, by order, declare such
provisions of the Act shall apply (after ruling to be void ab-initio and
excluding the period beginning with thereupon all the provisions of
the date of such advance ruling and this Act or the rules made
ending with the date of order under thereunder shall apply to the
this sub-section) to the applicant as if applicant as if such advance
such advance ruling had never been ruling had never been made:
made:


(Sub- (Sub-
Sec) sec)
Provided that no order shall be
Provided that no order shall be passed passed under this sub-section
under this sub-section unless an unless an opportunity of being
opportunity has been given to the heard has been given to the
applicant of being heard. applicant.
Explanation.- The period beginning Explanation.The period
with the date of such advance ruling beginning with the date of such
and ending with the date of order advance ruling and ending with
under this sub-section shall be the date of order under this
excluded in computing the sub-section shall be excluded
period specified in sub-sections (2) and while computing the period
(8) of section 66 or sub-sections (2) and specified in sub-sections (2)
(8) of section 67, as the case may be. and (10) of section 73 or sub-
sections (2) and (10) of section
(2) A copy of the order made under 74.
sub-section (1) shall be sent to the
applicant and (2) A copy of the order made
the prescribed officers. under sub-section (1) shall be
sent to the applicant, the
concerned officer and the
jurisdictional officer
123 Powers of Authority (1) The Authority or, as the case may 105 Powers of Authority (1) The Authority or the No Change.
and Appellate be, the Appellate Authority shall, for and Appellate Appellate Authority shall, for
Authority. the purpose of exercising its powers Authority. the purpose of exercising its
regarding discovery and inspection, powers regarding
enforcing the attendance of any person
and examining him on oath, issuing (a) discovery and inspection;
commissions and compelling
production of books of account and


(Sub- (Sub-
Sec) sec)
other records, have all the powers of a (b) enforcing the attendance of
civil court under the any person and examining him
Code of Civil Procedure, 1908 (5 of on oath;
1908). (c) issuing commissions and
compelling production of books
(2) The Authority or, as the case may of account and other records,
be, the Appellate Authority shall be have all the powers of a civil
deemed to be a civil court for the court under the Code of Civil
purposes of section 195, but not for the Procedure, 1908.
purposes of Chapter XXVI of the Code
of Criminal Procedure, 1973 (2 of (2) The Authority or the
1974), and every proceeding before the Appellate Authority shall be
Authority shall be deemed to be a deemed to be a civil court for
judicial proceeding within the meaning the purposes of section 195,
of sections 193 and 228, and for the but not for the purposes of
purpose of section 196, of the Indian Chapter XXVI of the Code of
Penal Code (45 of 1860) Criminal Procedure, 1973, and
every proceedings before the
Authority or the Appellate
Authority shall be deemed to
be a judicial proceedings within
the meaning of sections 193
and 228, and for the purpose of
section 196 of the Indian Penal
Code.
124 Procedure of The Authority or, as the case may be, 106 Procedure of The Authority or the Appellate No Change.
Authority and the Appellate Authority shall, subject to Authority and Authority shall, subject to the
Appellate Authority the provisions of this Chapter, have Appellate Authority provisions of this Chapter, have


(Sub- (Sub-
Sec) sec)
power to regulate its own procedure in power to regulate its own
all matters procedure.
arising out of the exercise of its powers
under the Act
CHAPTER XVIII : APPEALS AND REVISION
98 Appeals to Appellate (1) Any person aggrieved by any 107 Appeals to Appellate (1) Any person aggrieved by Minor Change. Ref.
Authority. decision or order passed against him Authority. any decision or order passed or of SGST and UGST
under this Act or under the the State Goods and Services have been added.
[SGST/CGST] Act as authorized under Tax Act or the Union Territory
section 7 of the [SGST/CGST] Act by an Goods and Services Tax Act by
adjudicating authority, may appeal to an adjudicating authority may
the prescribed First Appellate Authority appeal to such Appellate
within three months from the date on Authority as may be prescribed
which the said decision or order is within three months from the
communicated to such person. date on which the said decision
or order is communicated to
(2) The Commissioner may, of his own such person.
motion, or upon request from the
Commissioner of [SGST/CGST] call for (2) The Commissioner may, on
and examine the record of any his own motion, or upon
proceeding in which an adjudicating request from the
authority has passed any decision or Commissioner of State tax or
order under this Act or under the Commissioner of Union
[SGST/CGST] Act as authorized under territory tax, call for and
section 7 of the [SGST/CGST] Act, for examine the record of any
the purpose of satisfying himself as to proceedings in which an
the legality or propriety of the said adjudicating authority has
decision or order and may, by order, passed any decision or order

(Sub- (Sub-
Sec) sec)
direct any GST Officer subordinate to under this Act or the State
him to apply to the First Appellate Goods and Services Tax Act or
Authority within six months from the the Union territory Goods and
date on which the said decision or Services Tax Act, for the
order is communicated to such person purpose of satisfying himself as
for the determination of such points to the legality or propriety of
arising out of the said decision or order the said decision or order and
as may be specified by the may, by order, direct any
Commissioner in his order. officer subordinate to him to
apply to the Appellate
(3) Where, in pursuance of an order Authority within six months
under sub-section (2), the authorized from the date of
officer makes an application to the First communication of the said
Appellate Authority, such application decision or order for the
shall be dealt with by the First determination of such points
Appellate Authority as if it were an arising out of the said decision
appeal made against the decision or or order as may be specified by
order of the adjudicating authority and the Commissioner in his order.
the provisions of this Act relating to
appeals shall, so far as may be, apply to (3) Where, in pursuance of an
such application. order under sub-section (2),
the authorised officer makes an
(4) The First Appellate Authority may, if application to the Appellate
he is satisfied that the appellant was Authority, such application
prevented by sufficient cause from shall be dealt with by such
presenting the appeal within the Appellate Authority as if it were
aforesaid period of three months or six an appeal made against the
months, as the case may be, allow it to decision or order of the
adjudicating authority and such


(Sub- (Sub-
Sec) sec)
be presented within a further period of authorised officer were an
one month. appellant and the provisions of
this Act relating to appeals shall
(5) Every appeal under this section shall apply to such application.
be in the prescribed form and shall be
verified in the prescribed manner.
(4) The Appellate Authority
(6) No appeal shall be filed under sub- may, if he is satisfied that the
section (1) unless the appellant has appellant was prevented by
deposited - sufficient cause from
(a) in full, such part of the amount of presenting the appeal within
tax, interest, fine, fee and penalty the aforesaid period of three
arising from the impugned order, as is months or six months, as the
admitted by him, and case may be, allow it to be
(b) a sum equal to ten percent of the presented within a further
remaining amount of tax in dispute period of one month.
arising from the said order, in relation
to which the appeal has been filed.
PROVIDED that nothing in this sub- (5) Every appeal under this
section shall affect the right of the section shall be in such form
departmental authorities to apply to and shall be verified in such
the First Appellate Authority for manner as may be prescribed.
ordering a higher amount of pre-
deposit, not exceeding twenty five
percent of the amount of tax in dispute, (6) No appeal shall be filed
in a case which is considered by the under sub-section (1), unless
Commissioner of GST to be a serious the appellant has paid
case.


(Sub- (Sub-
Sec) sec)
Explanation .- For the purpose of this (a) in full, such part of the
proviso, the expression serious case amount of tax, interest, fine,
shall mean a case in which an order has fee and penalty arising from
been passed under section 67 involving the impugned order, as is
a disputed tax liability of not less than admitted by him; and
Rupees Twenty Five Crores. (b) a sum equal to ten per cent.
of the remaining amount of tax
(7) The First Appellate Authority shall in dispute arising from the said
give an opportunity to the appellant of order, in relation to which the
being heard, if he so desires. appeal has been filed.
(8) The First Appellate Authority may, if (7) Where the appellant has
sufficient cause is shown at any stage of paid the amount under sub-
hearing of an appeal, grant time, from section (6), the recovery
time to time, to the parties or any of proceedings for the balance
them and adjourn the hearing of the amount shall be deemed to be
appeal for reasons to be recorded in stayed.
writing:
PROVIDED that no such adjournment
shall be granted more than three times (8) The Appellate Authority
to a party during hearing of the appeal. shall give an opportunity to the
appellant of being heard.
(9) The First Appellate Authority may,
at the time of hearing of an appeal,
allow an appellant to go into any (9) The Appellate Authority
ground of appeal not specified in the may, if sufficient cause is
grounds of appeal, shown at any stage of hearing
of an appeal, grant time to the
parties or any of them and


(Sub- (Sub-
Sec) sec)
if he is satisfied that the omission of adjourn the hearing of the
that ground from the grounds of appeal appeal for reasons to be
was not wilful or unreasonable. recorded in writing:
(10) The First Appellate Authority shall, Provided that no such

after making such further inquiry as adjournment shall be granted
may be necessary, pass such order, as more than three times to a
he thinks just and proper, confirming, party during hearing of the
modifying or annulling the decision or appeal.
order appealed against but shall not
refer the case back to the authority that (10) The Appellate Authority
passed the said decision or order: may, at the time of hearing of
PROVIDED that an order enhancing any an appeal, allow an appellant to
fee or penalty or fine in lieu of add any ground of appeal not
confiscation or confiscating goods of specified in the grounds of
greater value or reducing the amount appeal, if it is satisfied that the
of refund or input tax credit shall not be omission of that ground from
passed unless the appellant has been the grounds of appeal was not
given a reasonable opportunity of wilful or unreasonable.
showing cause against the proposed
order:
PROVIDED FURTHER that where the (11) The Appellate Authority
First Appellate Authority is of the shall, after making such further
opinion that any tax has not been paid inquiry as may be necessary,
or short-paid or erroneously refunded, pass such order, as it thinks just
or where input tax credit has been and proper, confirming,
wrongly availed or utilized, no order modifying or annulling the
requiring the appellant to pay such tax decision or order appealed
or input tax credit shall be passed against but shall not refer the


(Sub- (Sub-
Sec) sec)
unless the appellant is given notice to case back to the adjudicating
show cause against the proposed order authority that passed the said
and the order is passed within the time decision or order:
limit specified under section 66 or 67.
Provided that an order
(11) The order of the First Appellate enhancing any fee or penalty or
Authority disposing of the appeal shall fine in lieu of confiscation or
be in writing and shall state the points confiscating goods of greater
for determination, the decision value or reducing the amount
thereon and the reasons for the of refund or input tax credit
decision. shall not be passed unless the
appellant has been given a
(12) The First Appellate Authority shall, reasonable opportunity of
where it is possible to do so, hear and showing cause against the
decide every appeal within a period of proposed order:
one year from the date on which it is Provided further that where
filed: the Appellate Authority is of
PROVIDED that where the issuance of the opinion that any tax has not
order is stayed by an order of a Court or been paid or short-paid or
Tribunal, the period of such stay shall erroneously refunded, or
be excluded in computing the period of where input tax credit has been
one year. wrongly availed or utilised, no
order requiring the appellant to
(13) On disposal of the appeal, the First pay such tax or input tax credit
Appellate Authority shall communicate shall be passed unless the
the order passed by him to the appellant is given notice to
appellant and to the adjudicating show cause against the
authority. proposed order and the order
is passed within the time limit


(Sub- (Sub-
Sec) sec)
(14) A copy of the order passed by the specified under section 73 or
First Appellate Authority shall also be section 74.
sent to the jurisdictional Commissioner
of CGST or the authority designated by (12) The order of the Appellate
him in this behalf and the jurisdictional Authority disposing of the
Commissioner of SGST or the authority appeal shall be in writing and
designated by him in this behalf. shall state the points for
determination, the decision
(15) Every order passed under this thereon and the reasons for
section shall, subject to the provisions such decision.
of sections 99, 102, 106 or 107, be final.
(13) The Appellate Authority

shall, where it is possible to do
so, hear and decide every
appeal within a period of one
year from the date on which it
is filed:

issuance of order is stayed by
an order of a court or Tribunal,
the period of such stay shall be
excluded in computing the
period of one year.
(14) On disposal of the appeal,

the Appellate Authority shall
communicate the order passed


(Sub- (Sub-
Sec) sec)
by it to the appellant,
respondent and to the
adjudicating authority.
(15) A copy of the order passed

by the Appellate Authority shall
also be sent to the jurisdictional
Commissioner or the authority
designated by him in this behalf
and the jurisdictional
Commissioner of State tax or
Commissioner of Union
Territory Tax or an authority
designated by him in this
behalf.
(16) Every order passed under

this section shall, subject to the
provisions of section 108 or
section 113 or section 117 or
section 118 be final and binding
on the parties.
99 Revisional powers of (1) Subject to the provisions of section 108 Revisional powers of (1) Subject to the provisions of Minor Change. Ref
Chief Commissioner 112 and any rules made thereunder, Revisional Authority. section 121 and any rules made of Comm. of sale
or Commissioner the Chief Commissioner or thereunder, the Revisional tax and UTGST
Commissioner may on his own motion, Authority, may on his own have been added.
motion, or upon information


(Sub- (Sub-
Sec) sec)
or upon information received by him or received by him or on request
on request from the Commissioner of from the Commissioner of
[SGST/CGST], call for and examine the State tax, or Commissioner of
record of any proceeding, and if he Union territory tax call for and
considers that any decision or order examine the record of any
passed under this Act or under the proceedings, and if he
[SGST/CGST] Act as authorized under considers that any decision or
section 7 of the [SGST/CGST] Act by any order passed under this Act or
officer subordinate to him is erroneous under the State Goods and
in so far as it is prejudicial to the Services tax Act or the Union
interest of the revenue and is illegal or territory Goods and Services
improper or has not taken into account Tax Act by any officer
certain material facts, whether subordinate to him is
available at the time of issuance of the erroneous in so far as it is
said order or not or in consequence of prejudicial to the interest of
an observation by the Comptroller and revenue and is illegal or
Auditor General of India, he may, if improper or has not taken into
necessary, stay the operation of such account certain material facts,
decision or order for such period as he whether available at the time
deems fit and after giving the person of issuance of the said order or
concerned an opportunity of being not or in consequence of an
heard and after making such further observation by the Comptroller
inquiry as may be necessary, pass such and Auditor General of India,
order, as he thinks just and proper, he may, if necessary, stay the
including enhancing or modifying or operation of such decision or
annulling the said decision or order. order for such period as he
(2) The Chief Commissioner or deems fit and after giving the
Commissioner shall not exercise any person concerned an
power under sub-section (1), if.- opportunity of being heard and


(Sub- (Sub-
Sec) sec)
(a) the order has been subject to an after making such further
appeal under section 98 or under inquiry as may be necessary,
section 101 or under section 106 or pass such order, as he thinks
under section 107 ; or just and proper, including
(b) the period specified under sub- enhancing or modifying or
section (2) of section 98 has not yet annulling the said decision or
expired or more than three years have order.
expired after the passing of the
decision or order sought to be revised.
(c) the order has already been taken for (2) The Revisional Authority
revision under this section at any shall not exercise any power
earlier stage. under sub-section (1), if
contained in sub-section (2), the Chief (a) the order has been subject
Commissioner or Commissioner may to an appeal under section 107
pass an order under sub-section (1) on or under section 112 or under
any point which has not been raised section 117 or under section
and decided in an appeal referred to in 118; or
clause (a) of subsection (2), before the (b) the period specified under
expiry of a period of one year from the sub-section (2) of section 107
date of the order in such appeal or has not yet expired or more
before the expiry of a period of three than three years have expired
years referred to in clause (b) of that after the passing of the
sub-section, whichever is later. decision or order sought to be
(4) Every order passed in revision under revised; or
sub-section (1) shall, subject to the (c) the order has already been
provisions of sections 102, 106 or 107, taken for revision under this
be final. section at an earlier stage; or


(Sub- (Sub-
Sec) sec)
(5) If the said decision or order involves (d) the order has been passed
an issue on which the Appellate in exercise of the powers under
Tribunal or the High Court has given its sub-section (1) :
decision which is prejudicial to the Provided that the Revisional
interest of revenue in some other Authority may pass an order
proceedings and an appeal to the High under sub-section (1) on any
Court or the Supreme Court against point which has not been raised
such decision of the Appellate Tribunal and decided in an appeal
or as the case may be, the High Court is referred to in clause (a) of sub-
pending, the period spent between the section (2), before the expiry of
date of the decision of the Appellate a period of one year from the
Tribunal and the date of the decision of date of the order in such appeal
the High Court or as the case may be, or before the expiry of a period
the date of the decision of the High of three years referred to in
Court and the date of the decision of clause (b) of that sub-section,
the Supreme Court shall be excluded in whichever is later.
computing the period referred to in
clause (b) of sub-section (2) where (3) Every order passed in
proceedings for revision have been revision under sub-section (1)
initiated by way of issue of a notice shall, subject to the provisions
under this section. of section 113 or section 117 or
(6) Where the issuance of an order section 118, be final and
under sub-section (1) is stayed by the binding on the parties.
order of a Court or Tribunal, the period
of such stay shall be excluded in
computing the (4) If the said decision or order
period referred to in clause (b) of sub- involves an issue on which the
section (2). Appellate Tribunal or the High
Court has given its decision in


(Sub- (Sub-
Sec) sec)
(7) For the purposes of this section, some other proceedings and an
record shall include all records appeal to the High Court or the
relating to any proceedings under this Supreme Court against such
Act available at the time of decision of the Appellate
examination by the Chief Tribunal or the High Court is
Commissioner or Commissioner. pending, the period spent
(8) For the purposes of this section, between the date of the
decision shall include intimation given decision of the Appellate
by any officer lower in rank than the Tribunal and the date of the
Chief Commissioner or, as the case may decision of the High Court or
be Commissioner. the date of the decision of the
High Court and the date of the
decision of the Supreme Court
shall be excluded in computing
the period of limitation
referred to in clause (b) of sub-
section (2) where proceedings
for revision have been initiated
by way of issue of a notice
under this section.
(5) Where the issuance of an

order under sub-section (1) is
stayed by the order of a court
or Appellate Tribunal, the
period of such stay shall be
excluded in computing the


(Sub- (Sub-
Sec) sec)
period of limitation referred to
in clause (b) of sub-section (2).
(6) For the purposes of this

section, the term,
(i) record shall include all

records relating to any
proceedings under this Act
available at the time of
examination by the Revisional
Authority;
(ii) decision shall include
intimation given by any officer
lower in rank than the
Revisional Authority.
100 Constitution of the (1) The Central Government shall on 109 Constitution of (1) The Government shall, on No change.
National Appellate the recommendation of the GST Appellate Tribunal the recommendations of the
Tribunal Council constitute a National Goods and Benches thereof. Council, by notification,
and Services Tax Appellate Tribunal constitute with effect from
(hereinafter referred to as the such date as may be specified
Appellate Tribunal. therein, an Appellate Tribunal
(2) The Appellate Tribunal shall be known as the Goods and
headed by a National President. Services Tax Appellate Tribunal
(3) The Appellate Tribunal shall have for hearing appeals against the
one branch for each State, which shall orders passed by the Appellate
be called as the State GST Tribunal.


(Sub- (Sub-
Sec) sec)
(4) Every State GST Tribunal will be Authority or the Revisional
headed by a State President. Authority.
(5) Every State GST Tribunal shall
consist of as many Members (Judicial), (2) The powers of the Appellate
Members (Technical - CGST) and Tribunal shall be exercisable by
Members (Technical - SGST) as may be the National Bench and
prescribed, to exercise the powers and Benches thereof (hereinafter in
discharge the functions conferred on this Chapter referred to as
the Appellate Tribunal by this Act. Regional Benches), State
(6) The qualifications, eligibility Benches and Benches thereof
conditions and the manner of selection (hereafter in this Chapter
and appointment of the National referred to as Area Benches).
President, Members (Judicial) and the
Member (Technical-CGST) shall be such (3) The National Bench of the
as may be prescribed by the Central Appellate Tribunal shall be
Government on the recommendations situated at New Delhi which
of the Council. shall be presided over by the
President and shall consist of
(7) The qualifications, eligibility one Technical Member
conditions and the manner of selection (Centre) and one Technical
and appointment of the State Member (State).
Presidents and the Members
(Technical-SGST) shall be such as may (4) The Government shall, on
be prescribed by the State the recommendations of the
Government, on the recommendations Council, by notification,
of the Council. constitute such number of
Regional Benches as may be
(8) The National President and the required and such Regional
State Presidents shall exercise such Benches shall consist of a


(Sub- (Sub-
Sec) sec)
powers and discharge such functions Judicial Member, one Technical
as may be prescribed on the Member (Centre) and one
recommendations of the Council. Technical Member (State).
(9) On ceasing to hold office, the (5) The National Bench or

National President, the State Regional Benches of the
Presidents or other Members of the Appellate Tribunal shall have
Appellate Tribunal shall not be entitled jurisdiction to hear appeals
to appear, act or plead before the against the orders passed by
Appellate Tribunal. the Appellate Authority or the
Revisional Authority in the
cases where one of the issues
involved relates to the place of
supply.
(6) The Government, shall, by

notification, specify for each
State or Union Territory, a
Bench of the Appellate Tribunal
(hereafter in this Chapter,
referred to as State Bench)
for exercising the powers of the
Appellate Tribunal within the
concerned State or Union
territory:
Provided that the Government

shall, on receipt of a request
from any State Government,


(Sub- (Sub-
Sec) sec)
constitute such number of Area
Benches in that State, as may
be recommended by the
Council.
Provided further that the
Government may, on receipt of
a request from any State, or on
its own motion for a Union
Territory, notify the Appellate
Tribunal in a State to act as the
Appellate Tribunal for any
other State or Union Territory,
as may be recommended by
the Council subject to such
terms and conditions as may be
prescribed.
(7) The State or Area Benches

shall have jurisdiction to hear
appeals against the orders
passed by the Appellate
Authority or the Revisional
Authority in the cases involving
matters other than those
referred to in sub-section (5).
(8) The President and the State

President shall, by general or
special order, distribute the


(Sub- (Sub-
Sec) sec)
business or transfer cases
among Regional Benches or, as
the case may be, Area Benches
in a State.
(9) Each State Bench and Area

Benches of the Appellate
Tribunal shall consist of a
Judicial Member, one Technical
Member (Centre) and one
Technical Member (State) and
the State Government may
designate the senior most
Judicial Member in a State as
the State President.
(10) In the absence of a

Member in any Bench due to
vacancy or otherwise, any
appeal may, with the approval
of the President or, as the case
may be, the State President, be
heard by a Bench of two
Members:
Single member can
Provided that any appeal hear the matters
where the tax or input tax w.r.t. input tax
credit involved or the credit , output tax


(Sub- (Sub-
Sec) sec)
difference in tax or input tax or fine, fees or
credit involved or the amount penalty below five
of fine, fee or penalty lacs.
determined in any order
appealed against, does not
exceed five lakh rupees and
which does not involve any
question of law may, with the
approval of the President and
subject to such conditions as
may be prescribed on the
Council, be heard by a bench
consisting of a single member.
(11) If the Members of the

National Bench, Regional
Benches, State Bench or Area
Benches, differ in opinion on
any point or points, it shall be
decided according to the
opinion of the majority, if there
is a majority, but if the
Members are equally divided,
they shall state the point or
points on which they differ, and
the case shall be referred by
the President or as the case
may be, State President for


(Sub- (Sub-
Sec) sec)
hearing on such point or points
to one or more of the other
Members of the National
Bench, Regional Benches, State
Bench or Area Benches and
such point or points shall be
decided according to the
opinion of the majority of
Members who have heard the
case, including those who first
heard it.
(12) The Government, in

consultation with the President
may, for the administrative
convenience, transfer-
(a) any Judicial Member or a

Member Technical (State) from
one Bench to another Bench,
whether National or Regional;
or
(b) any Member Technical
(Centre) from one Bench to
another Bench, whether
National, Regional, State or
Area.


(Sub- (Sub-
Sec) sec)
(13) The State Government, in
consultation with the State
President may, for the
administrative convenience,
transfer a Judicial Member or a
Member Technical (State) from
one Bench to another Bench
within the State.
(14) No act or proceedings of

the Appellate Tribunal shall be
questioned or shall be invalid
merely on the ground of the
existence of any vacancy or
defect in the constitution of the
Appellate Tribunal.
110 President and (1) A person shall not be Earlier provisions

Members of the qualified for appointment as- were clubbed in
Appellate Tribunal, (a) the President, unless he has section
their qualification, been a Judge of the Supreme constitution of
appointment, Court or is or has been the Appellate Tribunal.
conditions of service, Chief Justice of a High Court, or
etc. is or has been a Judge of a High
Court for a period not less than
five years;
(b) a Judicial Member, unless
he


(Sub- (Sub-
Sec) sec)
(i) has been a Judge of the High
Court; or
(ii) is or has been a District
Judge qualified to be appointed
as a Judge of a High Court; or
(iii) is or has been a Member of
Indian Legal Service and has
held a post not less than
Additional Secretary for three
years;
(c) a Technical Member

(Centre) unless he is or has
been a member of Indian
Revenue (Customs and Central
Excise) Service, Group A, and
has completed at least fifteen
years of service in Group A;
(d) a Technical Member (State)

unless he is or has been an
officer of the State
Government not below the
rank of Additional
Commissioner of Value Added
Tax or the State goods and
services tax or such rank as may
be notified by the concerned
State Government on the


(Sub- (Sub-
Sec) sec)
Council with at least three
years of experience in the
administration of an existing
law or the State Goods and
Services Tax Act or in the field
of finance and taxation.
(2) The President and the

Judicial Members of the
National Bench and the
Regional Benches shall be
appointed by the Government
after consultation with the
Chief Justice of India or his
nominee:
Provided that in the event of

the occurrence of any vacancy
in the office of the President by
reason of his death, resignation
or otherwise, the senior most
Member of the National Bench
shall act as the President until
the date on which a new
President, appointed in
accordance with the provisions


(Sub- (Sub-
Sec) sec)
of this Act to fill such vacancy,
enters upon his office:
Provided further that where
the President is unable to
discharge his functions owing
to absence, illness or any other
cause, the senior most Member
of the National Bench shall
discharge the functions of the
President until the date on
which the President resumes
his duties.
(3) The Technical Member

(Centre) and Technical
Member (State) of the National
Bench and Regional Benches
shall be appointed by the
Government on the
Selection Committee consisting
of such persons and in such
(4) The Judicial Member of the

State Bench or Area Benches
shall be appointed by the State
Government after consultation


(Sub- (Sub-
Sec) sec)
with the Chief Justice of High
Court of the State or his
nominee.

(Centre) of the State Bench or
Area Benches shall be
appointed by the Central
Government and Technical
Member (State) of the State
Bench or Area Benches shall be
appointed by the State
Government in such manner as
may be prescribed.
(6) No appointment of the

Members of the Appellate
Tribunal shall be invalid merely
by the reason of any vacancy or
defect in the constitution of the
Selection Committee.
(7) Before appointing any

person as the President or
Tribunal, the Central
Government or, as the case
may be, the State Government,
shall satisfy itself that such


(Sub- (Sub-
Sec) sec)
person does not have any
financial or other interests
which are likely to prejudicially
affect his functions as such
President or Member.
(8) The salary, allowances and

other terms and conditions of
service of the President, State
President and the Members of
the Appellate Tribunal shall be
such as may be prescribed:
Provided that neither salary

and allowances nor other terms
and conditions of service of the
President, State President or
Tribunal shall be varied to their
disadvantage after their
appointment.
(9) The President of the

Appellate Tribunal shall hold
office for a term of three years
from the date on which he
enters upon his office, or until
he attains the age of seventy
years, whichever is earlier and


(Sub- (Sub-
Sec) sec)
shall be eligible for re-
appointment
(10) The Judicial Member of the

Appellate Tribunal and the
State President shall hold office
for a term of three years from
the date on which he enters
upon his office, and until he
attains the age of sixty-five
years, whichever is earlier and
shall be eligible for re-
appointment.

(Centre) or Technical Member
(State) of the Appellate
Tribunal shall hold office for a
term until he attains the age of
sixty-five years
(12) The President, State

President or any Member may,
by notice in writing under his
hand addressed to the Central
Government or, as the case
may be, State Government
resign from his office:


(Sub- (Sub-
Sec) sec)
Provided that the President,
State President or Member
shall continue to hold office
until the expiry of three months
from the date of receipt of such
notice by the Central
Government, or, as the case
may be, the State Government
or until a person duly
appointed as his successor
enters upon his office or until
the expiry of his term of office,
whichever is earliest.
(13) The Central Government

may, after consultation with
the Chief Justice of India, in
case of the President, Judicial
Members and Technical
Members of the National
Bench, Regional Benches or
Technical Members (Centre) of
State Bench or Area Benches,
and the State Government
may, after consultation with
the Chief Justice of High Court,
in case of the State President,
Judicial Members, Technical
Members (State) of the State


(Sub- (Sub-
Sec) sec)
Bench or Area Benches, may
remove from the office such
President or Member, who
(a) has been adjudged an

insolvent; or
(b) has been convicted of an
offence which, in the opinion of
the such Government involves
moral turpitude; or
(c) has become physically or
mentally incapable of acting as
such President, State President
or Member; or
(d) has acquired such financial
or other interest as is likely to
affect prejudicially his
functions as such President,
State President or Member; or
(e) has so abused his position as
to render his continuance in
office prejudicial to the public
interest:
Provided that the President,
State President or the Member
shall not be removed on any of
the grounds specified in clauses
(d) and (e), unless he has been
informed of the charges against


(Sub- (Sub-
Sec) sec)
him and has been given an
opportunity of being heard.
(14) Without prejudice to the

provisions of sub-section (13),-
(a) the President or a Judicial

and Technical Member of the
National Bench or Regional
Benches, Technical Member
(Centre) of the State Bench or
Area Benches shall not be
removed from their office
except by an order made by the
Central Government on the
ground of proved misbehaviour
or incapacity after an inquiry
made by a Judge of the
Supreme Court nominated by
the Chief Justice of India on a
reference made to him by the
Central Government and of
which the President or the said
Member had been given an
opportunity of being heard;
(b) the Judicial Member or
Member Technical (State) of
the State Bench or Area
Benches shall not be removed


(Sub- (Sub-
Sec) sec)
from their office except by an
order made by the State
Government on the ground of
proved misbehaviour or
incapacity after an inquiry
made by a Judge of the
concerned High Court
nominated by the Chief Justice
of the concerned High Court on
a reference made to him by the
State Government and of which
the said Member had been
given an opportunity of being
heard.
(15) The Central Government,

with the concurrence of the
Chief Justice of India, may
suspend from office, the
President or a Judicial or
Technical Members of the
National Bench or the Regional
Benches or the Technical
Member (Centre) of the State
Bench or Area Benches in
respect of whom a reference
has been made to the Judge of
the Supreme Court under sub-
section (14).


(Sub- (Sub-
Sec) sec)
(16) The State Government,

with the concurrence of the
Chief Justice of the High Court,
may suspend from office, a
Judicial Member or Member
Technical (State) of the State
Bench or Area Benches in
respect of whom a reference
has been made to the Judge of
the High Court under sub-
section (14).
(17) Subject to the provisions of

article 220 of the Constitution,
the President, State President
or other Members, on ceasing
to hold their office, shall not be
eligible to appear, act or plead
before the National Bench and
the Regional Benches or the
State Bench and the Area
Benches thereof where he was
the President or, as the case
may be, a Member.
103 Procedure before (1) The powers and functions of the 111 Procedure before (1) The Appellate Tribunal shall No change.
Appellate Tribunal Appellate Tribunal may be exercised Appellate Tribunal not, while disposing of any


(Sub- (Sub-
Sec) sec)
and discharged by Benches constituted proceedings before it or an
by the National President or the State appeal before it, be bound by
Presidents from amongst the members the procedure laid down in the
thereof. Code of Civil Procedure, 1908,
(2) Subject to the provisions contained but shall be guided by the
in sub-section (3), a Bench shall consist principles of natural justice and
of subject to the other provisions
one Member (Judicial), one Member of this Act and the rules made
(Technical - CGST) and one Member thereunder, the Appellate
(Technical - SGST). Tribunal shall have power to
(3) The National President or a State regulate its own procedure.
President, or any other member of the
Appellate Tribunal authorized in this (2) The Appellate Tribunal shall,
behalf by the National President or a for the purposes of discharging
State President, may, its functions under this Act,
sitting singly, dispose of any case which have the same powers as are
has been allotted to the Bench of which vested in a civil court under the
he is a member, where in any disputed Code of Civil Procedure, 1908
case, the tax or input tax credit while trying a suit in respect of
involved or the difference in tax or the following matters,
input tax credit involved or the amount namely:
of fine, fee or penalty
involved, does not exceed ten lakh (a) summoning and enforcing
rupees. the attendance of any person
(4) If the members of a Bench differ in and examining him on oath;
opinion on any point, the point shall be (b) requiring the discovery and
decided according to the opinion of the production of documents;
majority, if there is a majority; but if the (c) receiving evidence on
members are equally divided, they shall affidavits;


(Sub- (Sub-
Sec) sec)
state the point or points on which they (d) subject to the provisions of
differ and make a reference to the sections 123 and 124 of the
National President or the State Indian Evidence Act, 1872,
President who shall either requisitioning any public record
hear the point or points himself or refer or document or a copy of such
the case for hearing on such point or record or document from any
points by one or more of the other office;
members of the Appellate Tribunal and (e) issuing commissions for the
such point or points shall be decided examination of witnesses or
according to the opinion of the documents;
majority of these members of the (f) dismissing a representation
Appellate Tribunal who have heard the for default or deciding it ex
case, including those who first heard it. parte;
(5) Subject to the provisions of this Act, (g) setting aside any order of
the Appellate Tribunal shall have power dismissal of any representation
to regulate its own procedure and the for default or any order passed
procedure of the Benches thereof in all by it ex parte; and
matters (h) any other matter which may
arising out of the exercise of its powers be prescribed.
or of the discharge of its functions,
including the places at which the (3) Any order made by the
Benches shall hold their sittings. Appellate Tribunal may be
(6) The Appellate Tribunal shall, for the enforced by it in the same
purposes of discharging its functions, manner as if it were a decree
have the same powers as are vested in made by a court in a suit
a court under the Code of Civil pending therein, and it shall be
Procedure, 1908 (5 of 1908), when lawful for the Appellate
trying a suit in respect of the following Tribunal to send for execution
matters, namely :- of its orders to the court within


(Sub- (Sub-
Sec) sec)
a) discovery and inspection; the local limits of whose
b) enforcing the attendance of any jurisdiction,
person and examining him on oath;
c) compelling the production of books (a) in the case of an order
of account and other documents; and against a company, the
d) issuing commissions. registered office of the
(7) Any proceeding before the company is situated; or
Appellate Tribunal shall be deemed to (b) in the case of an order
be a judicial against any other person, the
proceeding within the meaning of person concerned voluntarily
sections 193 and 228 and for the resides or carries on business
purpose of section or personally works for gain.
196 of the Indian Penal Code (45 of
1860), and the Appellate Tribunal shall (4) All proceedings before the
be deemed to be a Civil Court for all the Appellate Tribunal shall be
purposes of section 195 and Chapter deemed to be judicial
XXVI of the Code of proceedings within the
Criminal Procedure, 1973 (2 of 1974). meaning of sections 193 and
228, and for the purposes of
section 196 of the Indian Penal
Code, and the Appellate
Tribunal shall be deemed to be
civil court for the purposes of
section 195 and Chapter XXVI
of the Code of Criminal
Procedure, 1973.
101 Appeals to the (1) Any person aggrieved by an order 112 Appeals to Appellate (1) Any person aggrieved by an Ref added for SGST
Appellate Tribunal. passed against him under section Tribunal. order passed against him under and UTGST.
98 or section 99 of this Act or of the section 107 or section 108 of


(Sub- (Sub-
Sec) sec)
[SGST/CGST] Act as per the this Act or the State Goods and
provisions of section 7 of the Services Tax Act or the Union
[SGST/CGST] Act may appeal to the Territory Goods and Services
Appellate Tribunal against such Tax Act may appeal to the
order within three months from Appellate Tribunal against such
the date on which the order sought order within three months
to be appealed against is from the date on which the
communicated to the person order sought to be appealed
preferring the appeal. against is communicated to the
(2) The Appellate Tribunal may, in its person preferring the appeal
discretion, refuse to admit any
such appeal where the tax or input (2) The Appellate Tribunal may,
tax credit involved or the in its discretion, refuse to admit
difference in tax or input tax credit any such appeal where the tax
involved or the amount of fine, fee or input tax credit involved or
or penalty determined by such the difference in tax or input
order, does not exceed one lakh tax credit involved or the
rupees. amount of fine, fee or penalty
(3) The Commissioner may, by order, determined by such order,
constitute such Committees does not exceed fifty-thousand
consisting of two officers as may rupees.
be necessary for the purposes of
review of and filing appeals against (3) The Commissioner may, on
the orders passed under sub- his own motion, or upon
section (10) of section 98, or as the request from the
case may be, under sub-section (1) Commissioner of State tax or
of section 99. Commissioner of Union
(4) The Committee may, if it is of the territory tax call for and
opinion that an order passed examine the record of any


(Sub- (Sub-
Sec) sec)
under sub-section (10) of section order passed by the Appellate
98, or as the case may be, under Authority or the Revisional
sub-section (1) of section 99 of this Authority under this Act or
Act or of the [SGST/CGST] Act as under the State Goods And
per the provisions of section 7 of Services Tax Act or Union
the [SGST/CGST] Act, is not legal or territory Goods and Services
proper, direct any officer Tax Act for the purpose of
authorized by it in this behalf to satisfying himself as to the
apply to the Appellate Tribunal legality or propriety of the said
within six months from the date on order and may, by order, direct
which the order sought to be any officer subordinate to him
appealed against is communicated to apply to the Appellate
to the Commissioner for the Tribunal within six months
determination of such points from the date on which the said
arising out of the said order as may order has been passed for
be specified by the Committee: determination of such points
PROVIDED that where the arising out of the said order as
Committee differs in its opinion, it may be specified by the
shall be deemed that the Commissioner in his order.
Committee has formed the opinion
that the order under review is not (4) Where in pursuance of an
legal or proper. order under sub-section (3) the
(5) Where in pursuance of an order authorised officer makes an
under sub-section (4) the application to the Appellate
authorized officer makes an Tribunal, such application shall
application to the Appellate be dealt with by the Appellate
Tribunal, such application shall be Tribunal as if it were an appeal
dealt with by the Appellate made against the order under
Tribunal as if it were an appeal sub-section (11) of section 107


(Sub- (Sub-
Sec) sec)
made against the order under sub- or under sub-section (1) of
section (10) of section 98 , or as the section 108 and the provisions
case may be, under sub-section (1) of this Act shall apply to such
of section 99 and the provisions of application, as they apply in
this Act shall, so far as may be, relation to appeals filed under
apply to such application, as they sub-section (1).
apply in relation to appeals filed
under sub-section (1).
(6) On receipt of notice that an appeal (5) On receipt of notice that an
has been preferred under this appeal has been preferred
section, the party against whom under this section, the party
the appeal has been preferred against whom the appeal has
may, notwithstanding that he may been preferred may,
not have appealed against such notwithstanding that he may
order or any part thereof, file, not have appealed against such
within forty five days of the receipt order or any part thereof, file,
of notice, a memorandum of cross- within forty-five days of the
objections, verified in the receipt of notice, a
prescribed manner, against any memorandum of cross-
part of the order appealed against objections, verified in the
and such memorandum shall be prescribed manner, against any
disposed of by the Appellate part of the order appealed
Tribunal as if it were an appeal against and such memorandum
presented within the time shall be disposed of by the
specified in sub-section (5). Appellate Tribunal, as if it were
(7) The Appellate Tribunal may admit an appeal presented within the
an appeal or permit the filing of a time specified in sub-section
memorandum of cross-objections (1).
after the expiry of the period


(Sub- (Sub-
Sec) sec)
referred to in subsection (5) or
sub-section (6) respectively, if it is (6) The Appellate Tribunal may
satisfied that there was sufficient admit an appeal within three
cause for not presenting it within months after the expiry of the
that period. period referred to in sub-
(8) An appeal to the Appellate section (1), or permit the filing
Tribunal shall be in the prescribed of a memorandum of cross-
form and shall be verified in the objections within forty-five
prescribed manner and shall be days after the expiry of the
accompanied by a prescribed fee: period referred to in sub-
PROVIDED that no such fee shall be section (5) if it is satisfied that
payable in the case of an appeal filed there was sufficient cause for
by the Commissioner or a not presenting it within that
memorandum of cross-objections period.
referred to in sub-section (6).
(9) (a) No appeal shall be filed under
sub-section (1) unless the appellant (7) An appeal to the Appellate
has deposited Tribunal shall be in such form,
(i) in full, such part of the amount of verified in such manner and
tax, interest, fine, fee and penalty shall be accompanied by such
arising from the impugned order, as fee, as may be prescribed:
is admitted by him, and
(ii) a sum equal to ten percent of the
remaining amount of tax in dispute, (8) No appeal shall be filed
in addition to the amount deposited under sub-section (1), unless
under sub-section (6) of the section the appellant has paid
98,
(a) in full, such part of the
amount of tax, interest, fine,


(Sub- (Sub-
Sec) sec)
arising from the said order, in fee and penalty arising from
relation to which the appeal has the impugned order, as is
been filed: admitted by him, and
PROVIDED that nothing in this sub- (b) a sum equal to twenty per
section shall affect the right of the cent of the remaining amount
departmental of tax in dispute, in addition to
authorities to apply to the Appellate the amount paid under sub-
Tribunal for ordering a higher section (6) of the section 107,
amount of predeposit, arising from the said order, in
not exceeding twenty-five percent of relation to which the appeal
the amount of tax in dispute after has been filed.
taking into account the amount
deposited in the first appeal, in a (9) Where the appellant has
case which is considered by the paid the amount as per sub-
Commissioner of GST to be a section (8), the recovery
serious case. proceedings for the balance
Explanation. - For the purpose of this amount shall be deemed to be
proviso, the expression serious stayed till the disposal of the
case shall mean a case in which an appeal.
order has been passed under section
67 involving a disputed tax liability of (10) Every application made
not less than Rupees Twenty Five before the Appellate Tribunal,
Crores.
(b) The provisions of clause (a) shall
also apply mutatis mutandis to cross (a) in an appeal for rectification
objections of error or for any other
filed under sub-section (6). purpose; or
(10) Every application made before the (b) for restoration of an appeal
Appellate Tribunal or an application,


(Sub- (Sub-
Sec) sec)
(a) in an appeal for rectification shall be accompanied by such
of mistake or for any other fees as may be prescribed.
purpose; or
(b) for restoration of an appeal
or an application
shall be accompanied by a
prescribed fee :
PROVIDED that no such fee shall be
payable in the case of an
application filed by or on behalf of
the Commissioner of GST.
102 Orders of Appellate (1) The Appellate Tribunal may, after 113 Orders of Appellate (1) The Appellate Tribunal may, No Change.
Tribunal giving the parties to the appeal an Tribunal after giving the parties to the
opportunity of being heard, pass appeal an opportunity of being
such orders thereon as it thinks fit, heard, pass such orders
confirming, modifying or annulling thereon as it thinks fit,
the decision or order appealed confirming, modifying or
against or may refer the case back annulling the decision or order
to the First Appellate Authority, or appealed against or may refer
the revisional authority, as the the case back to the Appellate
case may be, or to the original Authority, or the Revisional
adjudicating authority, with such Authority or to the original
directions as it may think fit, for a adjudicating authority, with
fresh adjudication or decision, as such directions as it may think
the case may be, after taking fit, for a fresh adjudication or
additional evidence, if necessary. decision after taking additional
evidence, if necessary.
(2) The Appellate Tribunal may, if
sufficient cause is shown, at any


(Sub- (Sub-
Sec) sec)
stage of hearing of an appeal, grant (2) The Appellate Tribunal may,
time, from time to time, to the if sufficient cause is shown, at
parties or any of them and adjourn any stage of hearing of an
the hearing of the appeal for appeal, grant time to the
reasons to be recorded in writing: parties or any of them and
adjourn the hearing of the
Provided that no such adjournment appeal for reasons to be
shall be granted more than three times recorded in writing:
to a party during hearing of the appeal. Provided that no such
adjournment shall be granted
(3) The Appellate Tribunal may amend more than three times to a
any order passed by it under sub- party during hearing of the
section (1) so as to rectify any appeal.
mistake apparent from the record,
if such mistake is noticed by it on (3) The Appellate Tribunal may
its own accord, or is brought to its amend any order passed by it
notice by the Commissioner of GST under sub-section (1) so as to
or the other party to the appeal rectify any error apparent on
within a period of three months the face of the record, if such
from the date of the order: error is noticed by it on its own
accord, or is brought to its
Provided that no amendment which notice by the Commissioner or
has the effect of enhancing an the Commissioner of State Tax
assessment or reducing a refund or or the Commissioner of the
input tax credit or otherwise increasing Union territory tax the other
the liability of the other party, shall be party to the appeal within a
made under this sub-section, unless period of three months from
the Appellate Tribunal has given notice the date of the order:
to him of its intention to do so and has


(Sub- (Sub-
Sec) sec)
allowed him a reasonable opportunity Provided that no amendment
of being heard. which has the effect of
enhancing an assessment or
(4) The Appellate Tribunal shall, reducing a refund or input tax
where it is possible to do so, hear credit or otherwise increasing
and decide every appeal within a the liability of the other party,
period of one year from the date shall be made under this sub-
on which it is filed. section, unless the party has
been given an opportunity of
(5) The Appellate Tribunal shall send a being heard.
copy of every order passed under
this section to the First Appellate (4) The Appellate Tribunal shall,
Authority or the revisional as far as possible, hear and
authority, or the original decide every appeal within a
adjudicating authority, as the case period of one year from the
may be, the appellant, the date on which it is filed.
jurisdictional Commissioner of
CGST and the jurisdictional
Commissioner of SGST. (5) The Appellate Tribunal shall
send a copy of every order
(6) Save as provided in section 106 or passed under this section to the
section 107, orders passed by the Appellate Authority or the
Appellate Tribunal on an appeal Revisional Authority, or the
shall be final. original adjudicating authority,
as the case may be, the
appellant and the jurisdictional
Commissioner or the
Commissioner of State Tax or
the Union territory tax.


(Sub- (Sub-
Sec) sec)
(6) Save as provided in section

117 or section 118, orders
passed by the Appellate
Tribunal on an appeal shall be
final and binding on the parties.
114 Financial and The President shall exercise

administrative such financial and
powers of President administrative powers over the
and State President. National Bench and Regional
Benches of the Appellate
Tribunal as may be prescribed:
Provided that the President
shall have the authority to
delegate such of his financial
and administrative powers as
he may think fit to any other
Member or any officer of the
National Bench and Regional
Benches, subject to the
condition that such Member or
officer shall, while exercising
such delegated powers,
continue to act under the
direction, control and
supervision of the President.


(Sub- (Sub-
Sec) sec)
104 Interest on refund of Where an amount deposited by the 115 Interest on refund of Where an amount paid by the No Change.
amount paid for appellant under sub-section (6) of amount paid for appellant under sub-section (6)
admission of appeal. section 98 or under sub-section (9) of admission of appeal. of section 107 or under sub-
section 101 is required to be refunded section (8) of section 112 is
consequent to any order of the First required to be refunded
Appellate Authority or of the Appellate consequent to any order of the
Tribunal, as the case may be, interest at Appellate Authority or of the
the rate specified under section 50 Appellate Tribunal, interest at
shall be payable in respect of such the rate specified under section
refund from the date of payment of the 56 shall be payable in respect of
amount till the date of refund of such such refund from the date of
amount. payment of the amount till the
date of refund of such amount.
105 Appearance by (1) Any person who is entitled or 116 Appearance by No change.
authorised required to appear before a GST Officer authorised (1) Any person who is entitled
representative. appointed representative. or required to appear before an
under this Act, or the First Appellate Officer appointed under this
Authority or the Appellate Tribunal in Act, or the Appellate Authority
connection with any proceedings under or the Appellate Tribunal in
the Act, may, otherwise than when connection with any
required under this Act to appear proceedings under this Act,
personally for examination on oath or may, otherwise than when
affirmation, subject to the other required under this Act to
provisions of this section, appear by an appear personally for
authorized representative. examination on oath or
(2) For the purposes of this section, affirmation, subject to the
authorised representative means a other provisions of this section,
person


(Sub- (Sub-
Sec) sec)
authorised by the person referred to in appear by an authorised
sub-section (1) to appear on his behalf, representative.
being
(a) his relative or regular employee; or (2) For the purposes of this Act,
(b) an advocate who is entitled to the expression authorised
practice in any court in India, and who representative shall mean a
has not person authorised by the
been debarred from practicing before person referred to in sub-
any court in India; or section (1) to appear on his
(c) any chartered accountant, a cost behalf, being
accountant or a company secretary, (a) his relative or regular
who holds employee; or
a valid certificate of practice and who (b) an advocate who is entitled
has not been debarred from practice; to practice in any court in India,
or and who has not been
(d) a retired officer of the Commercial debarred from practicing
Tax Department of any State before any court in India; or
Government or (c) any chartered accountant, a
of the Central Board of Excise and cost accountant or a company
Customs, Department of Revenue, secretary, who holds a
Government of India, who, during his certificate of practice and who
service under the Government, had has not been debarred from
worked practice; or
in a post not lower in rank than that of (d) a retired officer of the
a Group-B gazetted officer for a period Commercial Tax Department of
of any State Government or Union
not less than two years. territory or of the Board who,
during his service under the
Government, had worked in a


(Sub- (Sub-
Sec) sec)
(e) any person who has been post not below the rank than
authorized to act as a Tax Return that of a Group-B Gazetted
Preparer on behalf of officer for a period of not less
the concerned registered taxable than two years:
person.
(3) Notwithstanding anything Provided that such officer shall
contained in this section, no person not be entitled to appear
who was serving before any proceedings under
in the indirect tax departments of the this Act for a period of one year
Government of India or of any State from the date of his retirement
Government, and has retired or or resignation.;
resigned from such service after having (e) any person who has been
served authorised to act as a Goods
for not less than two years as a and services tax Practitioner on
Gazetted officer in that department behalf of the concerned
shall be registered person.
entitled to appear as an authorised
representative in any proceedings (3) No person,
before a
GST Officer for a period of one year (a) who has been dismissed or
from the date of his retirement or removed from Government
resignation, as the case may be. service; or
(4) No person, (b) who is convicted of an
a) who has been dismissed or removed offence connected with any
from government service; or proceedings under this Act, the
b) who is convicted of an offence State Goods and Services Tax
connected with any proceeding under Act, the Integrated Goods and
this Act, the Services Tax Act or the Union
territory Goods and Services


(Sub- (Sub-
Sec) sec)
SGST Act, the IGST Act, the Customs Tax Act, or under existing law or
Act, 1962 (52 of 1962), the Central under any of the Acts passed by
Excise Act, a State legislature dealing with
1944 (1 of 1944) or Chapter V of the the imposition of taxes on sale
Finance Act 1994 (25 of 2014) or under of goods or supply of goods or
any of services or both; or
the Acts passed by a State legislature
dealing with the imposition of taxes on (c) who is found guilty of
sale of misconduct by the prescribed
goods or supply of goods and/or authority;
services, or
c) who has become an insolvent, (d) who has been adjudged as
shall be qualified to represent any an insolvent,
person under sub-section (1) --
(i) for all times in the case of a person shall be qualified to represent
referred to in clause (a), any person under sub-section
(ii) for such time as the Commissioner (1)
of GST or the competent authority (i) for all times in case of
under the persons referred to in clauses
Acts referred to in clause (b) may, by (a) , (b) and (c).
order, determine in the case of a (ii) for the period during which
person the insolvency continues in the
referred to in clause (b), and case of a person referred to in
(iii) for the period during which the clause (d).
insolvency continues in the case of a
person (4) Any person who has been
referred to in clause (c). disqualified under the
provisions of the State Goods
and Services Tax Act or the


(Sub- (Sub-
Sec) sec)
(5) If any person is found guilty of Union territory Goods and
misconduct by the prescribed authority Services Tax Act shall be
in deemed to be disqualified
connection with any proceedings under under this Act.
this Act or under any of the Acts
referred
to in clause (b) of sub-section (4), the
prescribed authority may direct that he
shall henceforth be disqualified to
represent any person under sub-
section (1).
(6) Any order or direction under clause

(b) of sub-section (4) or sub-section (5)
shall be subject to the following
conditions, namely:
(a) no such order or direction shall be
made in respect of any person unless
he has been given a reasonable
opportunity of being heard;
(b) any person against whom any such
order or direction is made may, within
one month of the making of the order
or direction, appeal to the competent
authority [Central/State Government]
to have the order or direction
cancelled; and
(c) no such order or direction shall take
effect until the expiration of one month


(Sub- (Sub-
Sec) sec)
from the making thereof, or, where an
appeal has been preferred, until the
disposal of the appeal.
106 Appeal to High Court. (1) The Commissioner of GST or the 117 Appeal to High Court. (1) Any person aggrieved by Minor Change. Ref.
other party aggrieved by any order any order passed by the State of State/Area
passed by the Appellate Tribunal Bench or Area Benches of the Benches added.
under section 102 may file an Appellate Tribunal may file an
appeal to the High Court and the appeal to the High Court and
High Court may admit such appeal the High Court may admit such
if it is satisfied that the case appeal, if it is satisfied that the
involves a substantial question of case involves a substantial
law. question of law.
(2) Notwithstanding the provisions of
sub section (1), no appeal shall lie (2) An appeal under sub-
to High Court against an order section (1) shall be filed within
passed by the Appellate Tribunal a period of one hundred and
under section 102 if such order eighty days from the date on
relates, among other things, to:- which the order appealed
against is received by the
(a) a matter where two or more aggrieved person and it shall be
States, or a State and Center, have in such form, verified in such
a difference of views regarding the manner as may be prescribed:
treatment of a transaction(s) being
intra-State or inter-State; or Provided that the High Court
may entertain an appeal after
(b) a matter where two or more the expiry of the said period if it
States, or a State and Center, have is satisfied that there was
a difference of views regarding sufficient cause for not filing it
place of supply. within such period.


(Sub- (Sub-
Sec) sec)
(3) An appeal under sub-section (1) (3) Where the High Court is
shall be satisfied that a substantial
question of law is involved in
(a) filed within one hundred and any case, it shall formulate that
eighty days from the date on question and the appeal shall
which the order appealed be heard only on the question
against is received by the so formulated, and the
Commissioner of GST or the respondents shall, at the
other party; hearing of the appeal, be
allowed to argue that the case
(b) accompanied by a prescribed does not involve such question:
fee ;
Provided that nothing in this
(c) in the form of a memorandum sub-section shall be deemed to
of appeal precisely stating take away or abridge the power
therein the substantial of the court to hear, for reasons
question of law involved. to be recorded, the appeal on
any other substantial question
(4) The High Court may admit an of law not formulated by it, if it
appeal after the expiry of the is satisfied that the case
period of one hundred and eighty involves such question.
days referred to in clause (a) of
sub-section (3), if it is satisfied that (4) The High Court shall decide
there was sufficient cause for not the question of law so
filing the same within that period. formulated and deliver such
judgment thereon containing
(5) Where the High Court is satisfied the grounds on which such
that a substantial question of law is


(Sub- (Sub-
Sec) sec)
involved in any case, it shall decision is founded and may
formulate that question. award such cost as it deems fit.
(6) The appeal shall be heard only on

the question so formulated, and (5) The High Court may
the respondents shall, at the determine any issue which
hearing of the appeal, be allowed
to argue that the case does not (a) has not been determined by
involve such question: the State Bench or Area
Benches; or
PROVIDED that nothing in this sub- (b) has been wrongly
section shall be deemed to take determined by the State Bench
away or abridge the power of the or Area Benches, by reason of a
Court to hear, for reasons to be decision on such question of
recorded, the appeal on any other law as herein referred to in sub-
substantial question of law not section (3) .
formulated by it, if it is satisfied
that the case involves such (6) Where an appeal has been
question. filed before the High Court, it
shall be heard by a Bench of not
(7) The High Court shall decide the less than two Judges of the
question of law so formulated and High Court, and shall be
deliver such judgment thereon decided in accordance with the
containing the grounds on which opinion of such Judges or of the
such decision is founded and may majority, if any, of such Judges.
award such cost as it deems fit.
(7) Where there is no such
(8) The High Court may determine any majority, the Judges shall state
issue which - the point of law upon which


(Sub- (Sub-
Sec) sec)
they differ and the case shall,
(a) has not been determined by the then, be heard upon that point
Appellate Tribunal; or only, by one or more of the
other Judges of the High Court
(c) has been wrongly and such point shall be decided
determined by the according to the opinion of the
Appellate Tribunal, by majority of the Judges who
reason of a decision on such have heard the case including
question of law as herein those who first heard it.
referred to above.
(8) Where the High Court
(9) When an appeal has been filed delivers a judgment in an
before the High Court, it shall be appeal filed before it under this
heard by a bench of not less than section, effect shall be given to
two Judges of the High Court, and such judgment by either side
shall be decided in accordance on the basis of a certified copy
with the opinion of such Judges or of the judgment.
of the majority, if any, of such
Judges. (9) Save as otherwise provided
in this Act, the provisions of the
(10) Where there is no such majority, Code of Civil Procedure, 1908,
the Judges shall state the point of relating to appeals to the High
law upon which they differ and the Court shall, as far as may be,
case shall, then, be heard upon apply in the case of appeals
that point only, by one or more of under this section.
the other Judges of the High Court
and such point shall be decided
according to the opinion of the
majority of the Judges who have


(Sub- (Sub-
Sec) sec)
heard the case including those
who first heard it.
(11) Where the High Court delivers a
judgment in an appeal filed before
it under this section, effect shall be
given to such judgment by either
side on the basis of a certified copy
of the judgment.
(12) Save as otherwise provided in this

Act, the provisions of the Code of
Civil Procedure, 1908 (5 of 1908),
relating to appeals to the High
Court shall, as far as may be, apply
in the case of appeals under this
section.
107 Appeal to Supreme (1) An appeal shall lie to the Supreme 118 Appeal to Supreme (1) An appeal shall lie to the Minor changes.
Court. Court from any judgment or order Court. Supreme Court-
passed by the High Court in an
appeal made under section 106 , in (a) from any order passed by
any case which, on its own motion the National Bench and
or on an oral application made by Regional Benches of the
or on behalf of the party aggrieved, Appellate Tribunal; or
immediately after passing of the (b) from any judgment or order
judgment or order, the High Court passed by the High Court in an
certifies to be a fit one for appeal appeal made under section 117
to the Supreme Court. in any case which, on its own
motion or on an application
made by or on behalf of the


(Sub- (Sub-
Sec) sec)
An appeal shall lie to the Supreme party aggrieved, immediately
Court from any order passed by the after passing of the judgment
Appellate Tribunal under section 102 or order, the High Court
where such order is of the nature certifies to be a fit one for
referred to in sub section (2) of section appeal to the Supreme Court.
106
(2) The provisions of the Code
of Civil Procedure, 1908,
relating to appeals to the
Supreme Court shall, so far as
may be, apply in the case of
appeals under this section as
they apply in the case of
appeals from decrees of a High
Court
(3) Where the judgment of the

High Court is varied or reversed
in the appeal, effect shall be
given to the order of the
Supreme Court in the manner
provided in section 117 in the
case of a judgment of the High
Court.
109 Sums due to be paid Notwithstanding that an appeal has 119 Sums due to be paid Notwithstanding that an appeal Minor Changes on
notwithstanding been preferred to the High Court or the notwithstanding has been preferred to the High account of Sections
appeal etc. Supreme Court, sums due to the appeal etc. Court or the Supreme Court, realignment.
Government as a result of an order sums due to the Government
passed by the Appellate Tribunal under as a result of an order passed


(Sub- (Sub-
Sec) sec)
sub-section (1) of section 102 or an by the National or Regional
order passed by the High Court under Benches of the Appellate
section 106 , as the case may be, shall Tribunal under sub-section (1)
be payable in accordance with the of section 113 or an order
order so passed. passed by the State Bench or
Area Benches under sub-
section (1) of section 113 or an
order passed by the High Court
under section 117, as the case
may be, shall be payable in
accordance with the order so
passed.
111 Appeal not to be filed (1) The Board or the State 120 Appeal not to be filed (1) The Board may, on the No Change.
in certain cases. Government may, on the in certain cases. recommendations of the
recommendation of the Council, Council, from time to time,
from time to time, issue orders or issue orders or instructions or
instructions or directions fixing directions fixing such monetary
such monetary limits, as it may limits, as it may deem fit, for
deem fit, for the purposes of the purposes of regulating the
regulating the filing of appeal or filing of appeal or application
application by the GST officer by the officer of the central tax
under the provisions of this under the provisions of this
Chapter Chapter.
(2) Where, in pursuance of the orders (2) Where, in pursuance of the

or instructions or directions, issued orders or instructions or
under subsection (1), the GST directions, issued under sub-
officer has not filed an appeal or section (1), the officer of the


(Sub- (Sub-
Sec) sec)
application against any decision or central tax has not filed an
order passed under the provisions appeal or application against
of this Act, it shall not preclude any decision or order passed
such GST officer from filing appeal under the provisions of this Act,
or application in any other case it shall not preclude such
involving the same or similar issues officer of the central tax from
or questions of law filing appeal or application in
any other case involving the
(3) Notwithstanding the fact that no same or similar issues or
appeal or application has been questions of law.
filed by the GST Officer pursuant to
the orders or instructions or (3) Notwithstanding the fact
directions issued under subsection that no appeal or application
(1), no person, being a party in has been filed by the officer of
appeal or application shall contend the central tax pursuant to the
that the GST officer has acquiesced orders or instructions or
in the decision on the disputed directions issued under sub-
issue by not filing an appeal or section (1), no person, being a
application party in appeal or application
shall contend that the officer of
(4) The Appellate Tribunal or court the central tax has acquiesced
hearing such appeal or application in the decision on the disputed
shall have regard to the issue by not filing an appeal or
circumstances under which appeal application.
or application was not filed by the
GST Officer in pursuance of the (4) The Appellate Tribunal or
orders or instructions or directions court hearing such appeal or
issued under sub-section (1) application shall have regard to
the circumstances under which


(Sub- (Sub-
Sec) sec)
appeal or application was not
filed by the officer of the
central tax in pursuance of the
orders or instructions or
directions issued under sub-
section (1).
112 Non Appealable Notwithstanding anything to the 121 Non Appealable Notwithstanding anything to Minor Change due
decisions and orders. contrary in any provisions of this Act, decisions and orders. the contrary in any provisions to realignment of
no appeal shall lie against any decision of this Act, no appeal shall lie sections.
taken or order passed by a GST officer against any decision taken or
if such decision taken or order passed order passed by an officer of
relates to any one or more of the central tax if such decision
following matters:- taken or order passed relates to
(a) An order of the Commissioner any one or more of the
or other competent authority following matters, namely:
for transfer of proceeding from
one officer to another officer; (a) an order of the
or Commissioner or other
(b) An order pertaining to the authority empowered to direct
seizure or retention of books of transfer of proceedings from
account, register and other one officer to another officer;
documents; or (b) an order pertaining to the
(c) An order sanctioning seizure or retention of books of
prosecution under the Act; or account, register and other
(d) An order passed under section documents; or
74. (c) an order sanctioning
prosecution under this Act; or


(Sub- (Sub-
Sec) sec)
(d) an order passed under
section 80.
CHAPTER XIX : OFFENCES AND PENALTIES
122 Penalty for certain (1) Where a taxable person

offences. who
(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;
(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;
(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;
(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;

(Sub- (Sub-
Sec) sec)
(v) fails to deduct the tax in
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 subsection
(2) thereof, the amount
deducted as tax;
(vi) fails to collect tax in
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;
(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;


(Sub- (Sub-
Sec) sec)
(viii) fraudulently obtains
refund of tax under this Act;
(ix) takes or distributes input
tax credit in contravention of
section 20, or the rules made
thereunder;
(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;
(xi) is liable to be registered
under this Act but fails to
obtain registration;
(xii) furnishes any false
information with regard to
registration particulars, either
at the time of applying for
registration, or subsequently;
(xiii) obstructs or prevents any
officer in discharge of his duties
under this Act;
(xiv) transports any taxable
goods without the cover of
documents as may be specified
in this behalf;


(Sub- (Sub-
Sec) sec)
(xv) suppresses his turnover
leading to evasion of tax under
this Act;
(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;
(xvii) fails to furnish
information or documents
called for by an officer in
thereunder or furnishes false
information or documents
during any proceedings under
this Act;
(xviii) supplies, transports or
stores any goods which he has
reasons to believe are liable to
confiscation under this Act;
(xix) issues any invoice or
document by using the
registration number of another
registered person;
(xx) tampers with, or destroys
any material evidence or
document;


(Sub- (Sub-
Sec) sec)
(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.
(2) Any registered person who
supplies any goods or services
or both on which any tax has
not been paid or short-paid or
erroneously refunded, or
where the input tax credit has
been wrongly availed or
utilised,


(Sub- (Sub-
Sec) sec)
(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;
(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.
(3) Any person who
(a) aids or abets any of the
offences specified in clauses (i)
to (xxi) of sub-section (1);
(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


(Sub- (Sub-
Sec) sec)
confiscation under this Act or
the rules made thereunder;
(c) receives or is in any way
concerned with the supply of,
or in any other manner deals
with any supply of services
to believe are in contravention
of any provisions of this Act or
(d) fails to appear before the
officer of central tax, when
issued with a summon for
appearance to give evidence or
produce a document in an
inquiry;
(e) fails to issue invoice in

thereunder or fails to account
for an invoice in his books of
account, shall be liable to a
penalty which may extend to
twenty five thousand rupees.
140 Penalty for failure to If a person who is required to furnish an 123 Penalty for failure to If a person who is required to Minor Change.
furnish information information return under section 139 furnish information furnish an information return Maximum Penalty
return. fails to do so within the period specified return. under section 150 fails to do so specified which is


(Sub- (Sub-
Sec) sec)
in the notice issued under sub-section within the period specified in up to Rs.five
(3) thereof, the prescribed authority the notice issued under sub- thousand.
may direct that such person shall pay, section (3) thereof, the proper
by way of penalty, a sum of one officer may direct, that such
hundred rupees for each day of the person shall be liable to pay a
period during which the failure to penalty of one hundred rupees
furnish such return continues. for each day of the period
during which the failure to
furnish such return continues:
Provided that the penalty
imposed under this section
shall not exceed five thousand
rupees.
124 Fine for failure to If any person required to New Section
furnish statistics furnish any information or added. Fine is
return under section 151,- proposed
(a) without reasonable cause Rs.10,000 and in
fails to furnish such case of continuing
information or return as may offence fine may
be required under that section, be extended to Rs.
or 100 per day till the
time offence
(b) willfully furnishes or causes continuing subject
to furnish any information or to maximum fine of
return which he knows to be Rs.25,000 for non
false, submission of
he shall be punishable with a return or statistics.
fine which may extend to ten
thousand rupees and in case of


(Sub- (Sub-
Sec) sec)
a continuing offence to a
further fine which may extend
to one hundred rupees for each
day after the first day during
which the offence continues
subject to a maximum limit of
twenty five thousand rupees.
86 General penalty Any person, who contravenes any of 125 General penalty Any person, who contravenes No Change.
the provisions of this Act or any rules any of the provisions of this Act
made thereunder for which no penalty or any rules made thereunder
is separately provided for in this Act, for which no penalty is
shall be liable to a penalty which may separately provided for in this
extend to twenty five thousand rupees Act, shall be liable to a penalty
which may extend to twenty
five thousand rupees.
87 General disciplines (1) No tax authority shall impose 126 General disciplines (1) No officer under this Act No Change.
related to penalty. substantial penalties for minor related to penalty. shall impose any penalty for
breaches of tax regulations or minor breaches of tax
procedural requirements. In particular, regulations or procedural
no penalty in respect of any omission or requirements and in particular,
mistake in documentation which is any omission or mistake in
easily rectifiable and obviously made documentation which is easily
without fraudulent intent or gross rectifiable and made without
negligence shall be greater than fraudulent intent or gross
necessary to serve merely as a warning. negligence.


(Sub- (Sub-
Sec) sec)
Explanation.- For the purpose of this Explanation.For the purpose
sub-section of this sub-section,
(a) a breach shall be considered a (a) a breach shall be considered
minor breach if the amount of tax a minor breach if the amount
involved is less than rupees five of tax involved is less than five
thousand. thousand rupees;
(b) an omission or mistake in (b) an omission or mistake in
documentation shall be considered to documentation shall be
be easily rectifiable if the same is an considered to be easily
error apparent on record. rectifiable if the same is an
error apparent on the face of
(2) The penalty imposed shall depend record.
on the facts and circumstances of the
case and shall be commensurate with (2) The penalty imposed under
the degree and severity of the breach. this Act shall depend on the
facts and circumstances of each
(3) No penalty shall be imposed on any case and shall be
taxable person without giving a notice commensurate with the degree
to show cause and without giving the and severity of the breach.
person a reasonable opportunity of
being heard.
(3) No penalty shall be imposed
(4) The tax authority shall ensure that on any person without giving
when a penalty is imposed in an order him an opportunity of being
for a breach of the laws, regulations or heard.
procedural requirements, an
explanation is provided therein to the (4) The officer under this Act
persons upon whom the penalty is shall while imposing penalty in
imposed, specifying the nature of the an order for a breach of any


(Sub- (Sub-
Sec) sec)
breach and the applicable law, law, regulation or procedural
regulation or procedure under which requirement, specify the
the amount or range of penalty for the nature of the breach and the
breach has been prescribed. applicable law, regulation or
procedure under which the
(5) When a person voluntarily discloses amount of penalty for the
to a tax authority the circumstances of breach has been specified.
a breach of the tax law, regulation or
procedural requirement prior to the (5) When a person voluntarily
discovery of the breach by the tax discloses to an officer under
authority, the tax authority may this Act the circumstances of a
consider this fact as a potential breach of the tax law,
mitigating factor when establishing a regulation or procedural
penalty for that person. requirement prior to the
discovery of the breach by the
(6) The provisions of this section will officer under this Act, the
not apply in such cases where the proper officer may consider
penalty prescribed under the Act is this fact as a mitigating factor
either a fixed sum or expressed as a when quantifying a penalty for
fixed percentage. that person.
(6) The provisions of this

section shall not apply in such
cases where the penalty
specified under this Act is
either a fixed sum or expressed
as a fixed percentage.


(Sub- (Sub-
Sec) sec)
88 Power to impose Where the proper officer is of the view 127 Power to impose Where the proper officer is of Minor Change due
penalty in certain that a person is liable to a penalty and penalty in certain the view that a person is liable to realignment of
cases. the same is not covered under any cases. to a penalty and the same is not sections.
proceeding under sections 59, 60, 61, covered under any proceedings
62, 66, 67, 89 or 90, he may issue an under section 61 or section 62
order levying such penalty after giving or section 63 or section 64 or
a notice and after giving a reasonable section 73 or section 74 or
opportunity of being heard to such section 129 or section 130 he
person. may issue an order levying such
penalty after giving a
reasonable opportunity of
being heard to such person.
128 Power to waive The Government may, by GST Council may

penalty or fee or both notification, waive in part or recommend to
full, any penalty referred to in empower the
section 122 or section 123 or Government to
section 125 or any late fee reduce the penalty
referred to in section 47 for or late fees for
such class of taxpayers and certain class of
under such mitigating taxpayers.
circumstances as may be
specified therein on the
Council.
89 Detention, Seizure (1) Where any person transports any 129 Detention, Seizure (1) Notwithstanding anything Penalty on
and release of goods goods or stores any goods while they and release of goods contained in this the Act, where exempted goods
& conveyances in are in transit in contravention of the & conveyances in any person transports any added
transit. provisions of this Act or rules made transit. goods or stores any goods


(Sub- (Sub-
Sec) sec)
thereunder, all such goods and the while they are in transit in
conveyance used as a means of contravention of the provisions
transport for carrying the said goods of this Act or the rules made
and documents relating to such goods thereunder, all such goods and
and conveyances shall be liable to conveyance used as a means of
detention or seizure and after transport for carrying the said
detention or seizure, shall be released goods and documents relating
,- to such goods and conveyances
shall be liable to detention or
(a) on payment of the applicable tax seizure and after detention or
and penalty equal to one hundred seizure, shall be released,
percent of the tax payable on such
goods, where the owner of the goods (a) on payment of the
comes forward for payment of such tax applicable tax and penalty
and penalty; equal to one hundred per cent.
of the tax payable on such
(b) on payment of the applicable tax goods and, in case of exempted
and penalty equal to the fifty percent of goods, on payment of an
the value of the goods reduced by the amount equal to two per cent
tax amount paid thereon, where the of the value of goods or twenty
owner of the goods does not come five thousand rupees,
forward for payment of such tax and whichever is less, where the
penalty. owner of the goods comes
forward for payment of such
(c) the proper officer detaining or tax and penalty;
seizing goods and/or conveyances shall
issue a notice specifying the tax (b) on payment of the
payable and thereafter, pass an order applicable tax and penalty
equal to the fifty per cent. of


(Sub- (Sub-
Sec) sec)
for payment of tax and penalty under the value of the goods reduced
clause (a) or (b), as the case may be. by the tax amount paid thereon
and, in case of exempted
(2) On payment of the amount goods, on payment of an
referred to in sub-section (1), amount equal to five per cent
all liabilities under this section of the value of goods or twenty
shall stand discharged in five thousand rupees,
respect of such goods and such whichever is less, where the
conveyance. owner of the goods does not
(3) where the person transporting come forward for payment of
any goods or, as the case may such tax and penalty;
be, the owner of the goods fails
to pay the amount of tax and (c) upon furnishing a security in
penalty as provided in sub- such form as may be prescribed
section (1) within seven days of equivalent to the amount
such detention, further payable under clause (a) or
proceedings shall be initiated clause (b):
in terms of section 90 and
provisions of sub-section (6) of Provided that no such goods or
section 79, shall apply mutatis conveyance shall be detained
mutandis for provisional or seized without serving an
release of the detained goods order of detention or seizure
or conveyances. on the person transporting the
PROVIDED that where the detained goods.
goods are perishable or hazardous in
nature or are likely to depreciate in (2) The provisions of sub-
value with passage of time, the said section (6) of section 67 shall,
period of seven days may be reduced mutatis mutandis, apply for
by the proper officer.


(Sub- (Sub-
Sec) sec)
detention and seizure of goods
and conveyances.
(3) The proper officer detaining

or seizing goods or
conveyances shall issue a
notice specifying the tax and
penalty payable and thereafter,
pass an order for payment of
tax and penalty under clause
(a) or clause (b) or clause (c ).
(4) No tax, interest or penalty
shall be determined under sub-
section (3) without giving the
person concerned a reasonable
opportunity of being heard.
(5) On payment of amount

referred in sub-section (1), all
notice specified in sub-section
(3) shall be deemed to be
concluded.
(6) Where the person

transporting any goods or the
owner of the goods fails to pay
the amount of tax and penalty
as provided in sub-section (1)


(Sub- (Sub-
Sec) sec)
within seven days of such
detention or seizure, further
proceedings shall be initiated in
terms of section 130:

detained or seized goods are
perishable or hazardous in
nature or are likely to
depreciate in value with
passage of time, the said period
of seven days may be reduced
by the proper officer.
90 Confiscation of goods (1) If any person 130 Confiscation of goods (1) Notwithstanding anything Minor Change due
and/or conveyances (i) supplies any goods in contravention or conveyances and contained in this Act, if any to realignment of
and levy of penalty of any of the provisions of this Act or levy of penalty. person sections.
rules (i) supplies or receives any
made thereunder leading to evasion of goods in contravention of any
tax; or of the provisions of this Act or
(ii) does not account for any goods on the rules made thereunder
which he is liable to pay tax under this with intent to evade payment
Act; or of tax; or
(iii) supplies any goods liable to tax (ii) does not account for any
under this Act without having applied goods on which he is liable to
for the pay tax under this Act; or
registration; or (iii) supplies any goods liable to
(iv) contravenes any of the provisions tax under this Act without
of this Act or rules made thereunder having applied for registration;
with intent or


(Sub- (Sub-
Sec) sec)
to evade payment of tax, (iv) contravenes any of the
then, all such goods shall be liable to provisions of this Act or the
confiscation and the person shall be rules made thereunder with
liable to intent to evade payment of tax;
penalty under section 66. or
(2) Whenever confiscation of any goods (v) uses any conveyance as a
is authorized by this Act, the means of transport for carriage
CGST/SGST of goods in contravention of
officer adjudging it shall give to the the provisions of this Act or the
owner of the goods or, where such rules made thereunder unless
owner is not the owner of the conveyance
known, the person from whose proves that it was so used
possession or custody such goods have without the knowledge or
been seized, an connivance of the owner
option to pay in lieu of confiscation himself, his agent, if any, and
such fine as the said officer thinks fit: the person in charge of the
Provided that such fine shall not exceed conveyance,
the market price of the goods then, all such goods or
confiscated, less conveyances shall be liable to
the tax chargeable thereon. confiscation and the person
(3) Where any fine in lieu of shall be liable to penalty under
confiscation of goods is imposed under section 122.
sub-section (2),
the owner of such goods or the person (2) Whenever confiscation of
referred to in sub-section (1), shall, in any goods or conveyance is
addition, authorised by this Act, the
be liable to any tax and charges payable officer adjudging it shall give to
in respect of such goods. the owner of the goods an
option to pay in lieu of


(Sub- (Sub-
Sec) sec)
(4) No order of confiscation of goods confiscation, such fine as the
and/or imposition of penalty shall be said officer thinks fit:
issued
without giving a notice to show cause Provided that such fine leviable
and without giving the person a shall not exceed the market
reasonable value of the goods
opportunity of being heard. confiscated, less the tax
(5) Where any goods are confiscated chargeable thereon:
under this Act, the title of such goods Provided further that the
shall aggregate of such fine and
thereupon vest in the appropriate penalty leviable shall not be
Government. less
(6) The proper officer adjudging than the amount of penalty
confiscation shall take and hold leviable under sub-section (1)
possession of the of section 129:
things confiscated and every Officer of Provided also that where any
Police, on the requisition of such such conveyance is used for the
proper officer, carriage of the goods or
shall assist him in taking and holding passengers for hire, the owner
such possession. of the conveyance shall be
given an option to pay in lieu of
the confiscation of the
conveyance a fine equal to the
tax payable on the goods being
transported thereon.
(3) Where any fine in lieu of
confiscation of goods or
conveyance is imposed under


(Sub- (Sub-
Sec) sec)
sub-section (2), the owner of
such goods or conveyance or
the person referred to in
subsection
(1), shall, in addition, be liable
to any tax, penalty and charges
payable in respect of
such goods or conveyance.
(4) No order for confiscation of
goods or conveyance or for
imposition of penalty shall
be issued without giving the
person an opportunity of being
heard.
(5) Where any goods or
conveyance are confiscated
under this Act, the title of such
goods or conveyance shall
thereupon vest in the
Government.
(6) The proper officer adjudging
confiscation shall take and hold
possession of the
things confiscated and every
officer of Police, on the
requisition of such proper
officer, shall
assist him in taking and holding
such possession.


(Sub- (Sub-
Sec) sec)
(7) The proper officer may,
after satisfying himself that the
confiscated goods or
conveyance are not required in
any other proceedings under
this Act and after giving
reasonable time not exceeding
three months to pay fine in lieu
of confiscation, dispose of
such goods or conveyance and
deposit the sale proceeds
thereof with the Government.
91 Confiscation or No confiscation made or penalty 131 Confiscation or Without prejudice to the No Change.
penalty not to imposed under the provisions of this penalty not to provisions contained in the
interfere with Act or the interfere with other Code of Criminal Procedure,
other rules made thereunder shall prevent punishments. 1973, no confiscation made or
punishments
the infliction of any other punishment penalty imposed under the
to which the person affected thereby is provisions of this Act or the
liable under the provisions of this Act or rules made thereunder shall
under any other law. prevent the infliction of any
other punishment to which the
person affected thereby is
liable under the provisions of
this Act or under any other law
for the time being in force.
132 Punishment for (1) Whoever commits any of Imprisonment up
certain offences the following offences, to five years for
namely: evasion of tax


(Sub- (Sub-
Sec) sec)
(a) supplies any goods or involved more than
services or both without issue 5 crore and
of any invoice, in imprisonment up
violation of the provisions of to 1 year for
this Act or the rules made evasion of tax
thereunder, with the intention more than 2 crore
to evade tax; but less than 5
(b) issues any invoice or bill crore. 6 months
without supply of goods or were evasion of tax
services or both in is more than 1
violation of the provisions of crore but less than
this Act, or the rules made 2 crore.
thereunder leading to wrongful For habitual
availment or utilisation of input offender
tax credit or refund of tax; imprisonment will
(c) avails input tax credit using be 5 years.
such invoice or bill referred to
in clause (b);
(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;
(e) evades tax, fraudulently
avails input tax credit or
fraudulently obtains refund


(Sub- (Sub-
Sec) sec)
and where such offence is not
covered under clauses (a) to
(d);
(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;
(g) obstructs or prevents any
officer in the discharge of his
duties under this
Act;
(h) 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
to believe are liable to
confiscation under this Act or
(i) receives or is in any way
concerned with the supply of,
or in any other manner


(Sub- (Sub-
Sec) sec)
deals with any supply of
services which he knows or has
reasons to believe are in
contravention of any provisions
thereunder;
(j) tampers with or destroys any
material evidence or
documents;
(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
(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
(i) in cases where the amount
of tax evaded or the amount of
input tax credit


(Sub- (Sub-
Sec) sec)
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;
(ii) in cases where the amount
of tax evaded or the amount of
input tax credit
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;
(iii) in the case of any other
offence where the amount of
tax evaded or the
amount of input tax credit
taken exceeds one hundred
lakh rupees but does not
exceed two hundred lakh
rupees,


(Sub- (Sub-
Sec) sec)
with imprisonment for a term
which may extend to one year
and with fine;
(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.
(2) Where any person
convicted of an offence under
this section is again convicted
of
an offence under this section,
then, he shall be punishable for
the second and for every
subsequent offence with
may extend to five years and
with
fine.
(3) The imprisonment referred
to in clauses (i), (ii) and (iii) of
sub-section (1) and


(Sub- (Sub-
Sec) sec)
sub-section (2) shall, in the
absence of special and
adequate reasons to the
contrary to be
recorded in the judgment of
the Court, be for a term not less
than six months.
contained in the Code of
Criminal Procedure, 1973, all
offences under this Act, except
the offences referred to in sub-
section (5) shall be
noncognizable and bailable.
(5) The offences specified in
clause (a) or clause (b) or clause
(c) or clause (d) of subsection
(1) and punishable under
clause (i) of that sub-section
shall be cognizable and
nonbailable.
(6) A person shall not be
prosecuted for any offence
under this section except with
the
previous sanction of the
Commissioner.


(Sub- (Sub-
Sec) sec)
Explanation. For the
term tax shall include the
amount of tax evaded or the
amount of input tax credit
refund
wrongly taken under the
provisions of this Act, the State
Goods and Services Tax Act, the
Tax Act or the Union Territory
and cess levied under the
Goods and Services Tax
(Compensation to States) Act.
133 Liability of officers Where any person engaged in New Section.
and certain other connection with the collection Enabling liabilities
persons. of statistics under on officers and
section 151 or compilation or certain other
computerisation thereof or if person for
any officer of central tax having safeguarding of
access to information specified common portal
under sub-section (1) of section database.
150, or if any person engaged
in connection with the
provision of service on the
common portal or the agent of
common


(Sub- (Sub-
Sec) sec)
portal, wilfully discloses any
information or the contents of
any return furnished under this
Act or rules made thereunder
otherwise than in execution of
his duties under the said
sections or for the purposes of
prosecution for an offence
under this Act or under any
other
Act for the time being in force,
he shall be punishable with
may extend to six months or
with fine which may extend to
twenty-five thousand rupees,
or
with both.
(2) Any person
(a) who is a Government
servant shall not be prosecuted
for any offence under
this section except with the
previous sanction of the
Government;
(b) who is not a Government
servant shall not be prosecuted
for any offence


(Sub- (Sub-
Sec) sec)
under this section except with
the previous sanction of the
Commissioner.
93 Cognizance of No Court shall take cognizance of any 134 Cognizance of No court shall take cognizance No Change.
offences offence punishable except with the offences of any offence punishable
previous sanction of the designated under this Act or the rules
authority, and no Court inferior to that made thereunder except with
of a Magistrate of the First Class, shall the previous sanction of the
try any such offence. Commissioner, and no court
inferior to that of a Magistrate
of the First Class, shall try any
such offence
94 Presumption of (1) In any prosecution for an offence 135 Presumption of In any prosecution for an No Change.
culpable mental under this Act which requires a culpable mental offence under this Act which
state culpable mental state on the part of the state. requires a culpable mental
accused, the Court shall presume the state on the part of the
existence of such mental state but it accused, the court shall
shall be a defence for the accused to presume the existence of such
prove the fact that he had no such mental state but it shall be a
mental state with respect to the act defence for the accused to
charged as an offence in that prove the fact that he had no
prosecution. such mental state with respect
Explanation. In this section, to the act charged as an offence
culpable mental state includes in that prosecution.
intention, motive, knowledge of a fact, Explanation.For the purposes
and belief in, or reason to believe, a of this section,
fact.


(Sub- (Sub-
Sec) sec)
(2) For the purposes of this section, a (i) the expression culpable
fact is said to be proved only when the mental state includes
Court intention, motive, knowledge
believes it to exist beyond reasonable of a fact, and belief in, or
doubt and not merely when its reason to believe, a fact;
existence is (ii) a fact is said to be proved
established by a preponderance of only when the court believes it
probability. to exist beyond
reasonable doubt and not
merely when its existence is
established by a
preponderance of probability.
95 Relevancy of (1) A statement made and signed by a 136 Relevancy of A statement made and signed No Change.
statements under person before any gazetted officer of statements under by a person on appearance in
certain CGST/IGST/SGST during the course of certain response to any
circumstances any inquiry or proceeding under this circumstances. summons issued under section
Act shall be relevant, for the purpose of 70 during the course of any
proving, in any prosecution for an inquiry or proceedings under
offence under this Act, the truth of the this Act shall be relevant, for
facts which it contains,- the purpose of proving, in any
(a) when the person who made the prosecution for an offence
statement is dead or cannot be found, under
or is this Act, the truth of the facts
incapable of giving evidence, or is kept which it contains,
out of the way by the adverse party, or (a) when the person who made
whose the statement is dead or
cannot be found, or is


(Sub- (Sub-
Sec) sec)
presence cannot be obtained without incapable of giving evidence, or
an amount of delay or expense which, is kept out of the way by the
under the adverse party, or whose
circumstances of the case, the Court presence cannot be obtained
considers unreasonable; or without an amount of delay or
(b) when the person who made the expense which, under the
statement is examined as a witness in circumstances of the case, the
the case court considers unreasonable;
before the Court and the Court is of the or
opinion that, having regard to the (b) when the person who made
circumstances the statement is examined as a
of the case, the statement should be witness in the case
admitted in evidence in the interests of before the court and the court
justice. is of the opinion that, having
(2) The provisions of sub-section (1) regard to the circumstances
shall, so far as may be, apply in relation of the case, the statement
to any should be admitted in evidence
proceeding under this Act, other than a in the interest of justice.
proceeding before a Court, as they
apply in
relation to a proceeding before a Court.
96 Offences by (1) Where an offence committed by a 137 Offences by (1) Where an offence Minor Changes.
Companies and person under this Act is a company, Companies committed by a person under
certain other every person who, at the time the this Act is a company, every
persons offence was committed was in charge person who, at the time the
of, and was responsible to, the offence was committed was in
company for the conduct of business of charge of, and was responsible
the company, as well as the to,


(Sub- (Sub-
Sec) sec)
company, shall be deemed to be guilty the company for the conduct of
of the offence and shall be liable to be business of the company, as
proceeded against and punished well as the company, shall be
accordingly: deemed to be guilty of the
(2) Notwithstanding anything offence and shall be liable to be
contained in sub-section (1), where an proceeded against and
offence under this Act has been punished
committed by a company and it is accordingly.
proved that the offence has been (2) Notwithstanding anything
committed with the consent or contained in sub-section (1),
connivance of, or is attributable to any where an offence under
negligence on the part of, any director, this Act has been committed by
manager, secretary or other officer of a company and it is proved that
the company, such director, the offence has been
manager, secretary or other officer committed with the consent or
shall also be deemed to be guilty of that connivance of, or is attributable
offence and shall be liable to be to any negligence on the part
proceeded against and punished of, any director, manager,
accordingly. secretary or other officer of the
Explanation.- For the purposes of this company, such director,
section, - manager,
(a) company means a body corporate secretary or other officer shall
and includes a firm or other association also be deemed to be guilty of
of that offence and shall be liable
individuals; and to be proceeded against and
(b) director, in relation to a firm, punished accordingly.
means a partner in the firm. (3) Where an offence under this
Act has been committed by a
taxable person being a


(Sub- (Sub-
Sec) sec)
(3) Where an offence under this Act has partnership firm or a Limited
been committed by a taxable person Liability Partnership or a Hindu
being a undivided family or a trust, the
partnership firm or a Limited Liability partner or karta or managing
Partnership or a Hindu Undivided trustee shall be deemed to be
Family or a trust, guilty of that offence and shall
the partner or karta or managing be
trustee, as the case may be, shall be liable to be proceeded against
deemed to be and punished accordingly and
guilty of that offence and shall be liable the provisions of sub-section
to be proceeded against and punished (2) shall, mutatis mutandis,
accordingly and the provisions of sub- apply to such persons.
section (2) shall apply mutatis mutandis (4) Nothing contained in this
to such section shall render any such
persons. person liable to any
(4) Nothing contained in this section punishment provided in this
shall render any such person liable to Act, if he proves that the
any offence was committed
punishment provided in this Act, if he without his
proves that the offence was committed knowledge or that he had
without his exercised all due diligence to
knowledge or that he had exercised all prevent the commission of
due diligence to prevent the such
commission of such offence.
offence. Explanation.For the
purposes of this section,
(i) company means a body
corporate and includes a firm
or other association


(Sub- (Sub-
Sec) sec)
of individuals; and
(ii) director, in relation to a
firm, means a partner in the
firm.
97 Compounding of (1) Any offence under the Act may, 138 Compounding of (1) Any offence under this Act Minor Change.
offences either before or after the institution of offences may, either before or after the
prosecution, be compounded by the institution of
Competent Authority on payment, by prosecution, be compounded
the by the Commissioner on
person accused of the offence, to the payment, by the person
Central Government or the State accused of the offence, to the
Government, as the case be, of such Central Government or the
compounding amount in such manner State Government, as the case
as be, of such compounding
may be prescribed: amount in such manner as may
PROVIDED that nothing contained in be prescribed:
this section shall apply to Provided that nothing
(a) a person who has been allowed to contained in this section shall
compound once in respect of any of the apply to
offences described under clause (a) to (a) a person who has been
(g) of sub-section (1) of section 92 and allowed to compound once in
the offences described under clause respect of any of the
(m) which are relatable to offences offences specified in clauses (a)
described to (f) of sub-section (1) of
under clause (a) to (g) of the said sub- section 132 and the offences
section; specified in clause (l) which are
(b) a person who has been allowed to relatable to offences specified
compound once in respect of any in clauses (a) to (f) of
the said sub-section;


(Sub- (Sub-
Sec) sec)
offence (other than those in clause (a)) (b) a person who has been
under the Act or under the provisions allowed to compound once in
of respect of any offence,
any other SGST Act or IGST Act in other than those in clause (a),
relation to supplies of value exceeding under this Act or under the
one provisions of any State
crore rupees; Goods and Services Tax Act or
(c) a person who has been accused of the Union Territory Goods and
committing an offence under the Act Services Tax Act or the
which is also an offence under the Integrated Goods and Services
Narcotic Drugs and Psychotropic Tax Act in respect of supplies of
Substance value exceeding one
Act,1985 (61 of 1985), the Foreign crore rupees;
Exchange Management Act, 1999 (42 (c) a person who has been
of accused of committing an
1999) or any other Act other than the offence under this Act
CGST/SGST Act; which is also an offence under
(d) a person who has been convicted any other law for the time
for an offence under this Act by a court; being in force;
(e) a person who has been accused of (d) a person who has been
committing an offence specified in convicted for an offence under
clauses (h),(k) or (l) of sub-section (1) of this Act by a court;
section 92; and (e) a person who has been
(f) any other class of persons or accused of committing an
offences as may be prescribed: offence specified in clause
PROVIDED FURTHER that any (g) or clause (j) or clause (k) of
compounding allowed under the sub-section (1) of section 132;
provision of this and


(Sub- (Sub-
Sec) sec)
section shall not affect the proceedings (f) any other class of persons or
if any, instituted under any other law: offences as may be prescribed:
PROVIDED ALSO that compounding Provided further that any
shall be allowed only after making compounding allowed under
payment the provisions of this section
of tax, interest and penalty involved in shall not affect the
such offences. proceedings, if any, instituted
(2) The amount for compounding of under any other law:
offences under this section shall be as Provided also that
may be compounding shall be allowed
prescribed under the rules to be made only after making payment of
under sub-section (1), subject to the tax, interest and penalty
minimum amount not being less than involved in such offences.
ten thousand rupees or fifty per cent of (2) The amount for
the compounding of offences
tax involved, whichever is greater, and under this section shall be such
the maximum amount not being more as may be prescribed, subject
than thirty thousand rupees or one to the minimum amount not
hundred and fifty per cent of the tax, being less than ten thousand
whichever is greater. rupees or fifty per cent of the
(3) On payment of such compounding tax involved, whichever is
amount as may be determined by the higher, and the maximum
competent authority, no further amount not being less than
proceedings shall be initiated under the thirty thousand rupees or one
Act hundred and fifty per cent. of
against the accused person in respect the tax, whichever is
of the same offence and any criminal higher.
(3) On payment of such
compounding amount as may


(Sub- (Sub-
Sec) sec)
proceedings, if already initiated in be determined by the
respect of the said offence, shall stand Commissioner, no further
abated. proceedings shall be initiated
under this Act against the
accused person in respect of
the same offence and any
criminal proceedings, if already
initiated in respect of the said
offence, shall stand abated.
Old Model GST Law Nov 2016 GST Bill 2017

(Sub- (Sub-
Sec) sec)
CHAPTER XX: TRANSITIONAL PROVISIONS
165 General provisions Notwithstanding anything contained General provision

elsewhere in the Act and until deleted from GST bill
specifically so or
otherwise prescribed or notified or
done in accordance with the
provisions of the Act,
(a) All persons appointed by the
respective Governments for
discharging various
functions under the Central/State
laws relating to taxes on goods or
services (which are
being subsumed in GST) and
continuing in office on the appointed
day, shall be deemed
to have been appointed as GST
officers/Competent Authorities under
the respective
provisions of the Act.
(b) The Central Government (or the
State Government) may issue orders
or make rules
consistent with the need for smooth
transition to GST including the need
to take care of
matters not specifically covered
hereinbefore so long as such matters
are not in conflict
with the purposes of the Act
166 Migration of existing (1) On the appointed day, every 139 Migration of existing (1) On and from the appointed This is in line with
taxpayers to GST person registered under any of the taxpayers day, every person registered CGST i.e. existing
earlier laws and having a valid PAN under any of the existing laws registered person will
shall be issued a certificate of and having a valid Permanent be issued a Certificate
registration on a provisional basis Account Number shall, subject of Registration on
in such form and manner as may be to such conditions, be issued a Provisional basis and
prescribed. certificate of registration on on fulfilling the
(2) The certificate of registration provisional basis, in such form conditions final
issued under sub-section (1) shall and manner as may be certificate of
be valid for a period of six months prescribed, and unless replaced registration will be
from the date of its issue: by a final certificate of issued or else
PROVIDED that the said validity registration under sub-section provisional certificate
period may be extended for such (2), shall be liable to be will be cancelled.
further period as the Central/State cancelled if the conditions so
Government may, on the presented are not complied If a person not liable
with. to registration under

recommendation of the Council, this CGST Act due to
notify. (2) The final certificate of his aggregate
(3) Every person to whom a registration shall be granted in turnover in the
certificate of registration has been such form and manner and financial year is less
issued under subsection (1) shall, subject to such conditions as than 20 lakhs on his
within the period specified under may be prescribed application the
sub-section (2), furnish such registration will be
information as may be prescribed. (3) The certificate of cancelled
(4) On furnishing of such registration issued to a person
information, the certificate of under sub-section (1) shall be
registration issued under deemed to have not been
subsection (1) shall, subject to the issued if the said registration is
provisions of section 23, be granted cancelled in pursuance of an
on a final basis by the Central/State application filed by such person
Government. that he was not liable to
(5) The certificate of registration registration under section 22
issued to a person under sub- and section 24.
section (1) may be cancelled if such
person fails to furnish, within the
time specified under subsection
(2), the information prescribed
under sub-section (3).
(6) The certificate of registration
issued to a person under sub-
section (1) shall be deemed to have
not been issued if the said
registration is cancelled in
pursuance of an application filed by
such person that he was not liable
to registration under section 23.
(7) A person to whom a certificate
of registration has been issued on a
provisional basis and who is eligible
to pay tax under section 9, may opt

to do so within such time and in
such manner as may be prescribed:
PROVIDED that where the said
person does not opt to pay tax
under section 9 within the time
prescribed in this behalf, he shall
be liable to pay tax under section 8.
167 Amount of CENVAT A registered taxable person, other 140 Transitional (1) A registered person, other A registered person
credit carried forward than a person opting to pay tax arrangements for than a person opting to pay tax other than a person
in a return to be under section 9 , shall be entitled to Input tax credit under section 10, shall be paying tax under
allowed as input tax take, in his electronic credit ledger, entitled to take, in his composition levy is
credit the amount of cenvat credit carried electronic credit ledger, the entitled to take
forward in the a return relating to amount of CENVAT credit Cenvat credit of the
the period ending with the day carried forward in the return amount carried
immediately preceding the relating to the period ending forward in the last
appointed day, furnished, by him with the day immediately return
under the earlier law by him, in preceding the appointed day,
such manner as may be prescribed: furnished, by him under the
Provided that the taxable person existing law in such manner as No carry forward of
shall not be allowed to take credit may be prescribed the Credit will be
unless the said amount is Provided that the registered allowed under
admissible as input tax credit under person shall not be allowed to following
this Act. take credit in the following circumstances.
(Note: Units operating under area- circumstances, namely:
based exemption shall be allowed 1. Amount of Credit
to transfer the credit proportionate (i) where the said amount of not admissible as
to the stock in hand as on the credit is not admissible as input input tax credit
appointed date) tax credit under this Act; or under GST Act.
2. Where last six
months returns
(ii) where he has not furnished under previous law
all the returns required under (Central Excise &
the existing law for the period

of six months immediately Service tax ) has
preceding the appointed date; not been filed.
or 3. Credit relating to
goods sold under
exemption
(iii) where the said amount of notifications.
credit relates to goods
manufactured and cleared
under such exemption
notifications as are notified by
Central Government.
(2) A registered person, other

than a person opting to pay tax
under section 10, shall be Un-availed portion of
entitled to take, in his credit on capital
168 Unavailed cenvat A registered taxable person shall be electronic credit ledger, credit goods, if allowed
credit on capital entitled to take, in his electronic of the unavailed CENVAT credit under existing law as
goods, not carried credit ledger, credit of the in respect of capital goods, not well as GST Law, then
forward in a return, to unavailed cenvat credit in respect carried forward in a return, only balance credit
be allowed in certain of capital goods, not carried furnished under the existing can be taken in
situations forward in a return, furnished law by him, for the period electronic credit
under the earlier law by him, for ending with the day ledger.
the period ending with the day immediately preceding the
immediately preceding the appointed day in such manner
appointed day in such manner as as may be prescribed: Manner of unavailed
may be prescribed: Cenvat credit of
Provided that the taxable person Provided that the registered capital goods not
shall not be allowed to take credit person shall not be allowed to carried forward in last
unless the said credit was take credit unless the said return will be
admissible as cenvat credit under credit was admissible as prescribed.
the earlier law and is also CENVAT credit under the
existing law and is also

admissible as input tax credit under admissible as input tax credit
this Act: under this Act.
Explanation 1.- For the purposes of Explanation.For the
this section, the expression purposes of this sub-section,
unavailed cenvat credit means the expression,unavailed
the amount that remains after CENVAT credit means the
subtracting the amount of cenvat amount that remains after
credit already availed in respect of subtracting the amount of
capital goods by the taxable person CENVAT credit already availed
under the earlier law from the in respect of capital goods by
aggregate amount of cenvat credit the taxable person under the
to which the said person was existing law from the aggregate
entitled in respect of the said amount of CENVAT credit to
capital goods under the earlier law. which the said person was
Explanation 2.- Capital goods entitled in respect of the said
means the goods as defined under capital goods under the existing
clause (a) of rule 2 of CENVAT law;
Credit Rules, 2004.
(3) A registered person, who

169 Credit of eligible (1) A registered taxable person, was not liable to be registered
duties and taxes in who was not liable to be registered under the existing law, or who Unregistered person,
respect of inputs held under the earlier law, or who was was engaged in the manufacturer of
in stock to be allowed engaged in the manufacture of manufacture of exempted exempted goods,
in certain situations exempted goods or provision of goods or provisions of provider of exempted
exempted services, or who was exempted services, or who was service, First Stage
providing works contract service providing works contract Dealer, Second Stage
and was availing of the benefit of service and was availing of the Dealer, registered
notification No. 26/2012-Service benefit of notification No. importer, depot shall
Tax, dated 20.06.2012 or a first 26/2012-Service Tax, dated the be entitled for Cenvat
stage dealer or a second stage 20th June, 2012 or a first stage credit on inputs held
dealer or a registered dealer or a second stage dealer in stock and contained
importer,shall be entitled to take, or a registered importer or a SFG/FG subject to
in his electronic credit ledger, depot of a manufacturer, shall condition

credit of eligible duties and taxes in be entitled to take, in his - Inputs are used or to
respect of inputs held in stock and electronic credit ledger, credit be used for taxable
inputs contained in semi-finished of eligible duties and taxes in supply
or finished goods held in stock on respect of inputs held in stock - Credit should be
the appointed day subject to the and inputs contained in semi- admissible under
following conditions: (i) such inputs finished or finished goods held GST Act
and / or goods are used or intended in stock on the appointed day - Possession of invoice
to be used for making taxable subject to the following or duty paying
supplies under this Act; (ii) the said conditions, namely: documents
taxable person passes on the - Invoice /other
benefit of such credit by way of (i) such inputs or goods are documents should
reduced prices to the recipient; used or intended to be used for have been issued
(iii)the said taxable person is making taxable supplies under within one year
eligible for input tax credit on such this Act; - No abatement under
inputs under this Act; (iv)the said (ii) the said registered person is GST Act has been
taxable person is in possession of eligible for input tax credit on availed by service
invoice and/or other prescribed such inputs under this Act; provider
documents evidencing payment of (iii) the said registered person is
duty under the earlier law in in possession of invoice or
respect of such inputs(v) such other prescribed documents
invoices and /or other prescribed evidencing payment of duty
documents were issued not earlier under the existing law in
than twelve months immediately respect of such inputs;
preceding the appointed day;. and (iv) such invoices or other
(vi) the supplier of services is not prescribed documents were
eligible for any abatement under issued not earlier than twelve
the Act: months immediately preceding
Provided that where a taxable the appointed day; and
person, other than a manufacturer (v) the supplier of services is
or a supplier of services, is not in not eligible for any abatement
possession of an invoice or any under this Act:
other s documents evidencing Provided that where a
payment of duty in respect of registered person, other than a
inputs, then such taxable person manufacturer or a supplier of

shall, subject to such conditions, services, is not in possession of Manner of availment
limitations and safeguards as may an invoice or any other of credit in case of
be prescribed, be allowed to take documents evidencing non-availability of
credit at the rate and in the manner payment of duty in respect of invoice/document
prescribed. inputs, then, such registered will be prescribed
(2) The amount of credit under person shall, subject to such
sub-section (1) shall be calculated conditions, limitations and However, if such
in such manner as may be safeguards as may be duty paying
prescribed. prescribed, including that the documents are not
said taxable person shall pass available then such
Explanation. For the purpose of on the benefit of such credit by credit at reduced
this section and section 170, way of reduced prices to the rate as may be
section 171 and section 172 , the recipient, be allowed to take prescribed only
expression eligible duties and credit at such rate and in such when such benefits
taxes means- (i) the duty of excise manner as may be prescribed. is pass on to the
specified in the First Schedule to consumer.
the Central Excise Tariff Act, 1985(5
of 1986);
(ii) the duty of excise specified in (4) A registered person, who
the Second Schedule to the Central was engaged in the
Excise Tariff Act, 1985(5 of 1986); manufacture of non-exempted
(iii) the additional duty of excise as well as exempted goods Cenvat credit
leviable under section 3 of the under the Central Excise Act, pertaining inputs
Additional Duties of Excise (Textile 1944 or provisions of non- /inputs contained SFG
and Textile Articles) Act, 1978 (40 exempted as well as exempted or FG as on appointed
of 1978); services under Chapter V of the day pertaining to
(iv) the additional duty of excise Finance Act, 1994, shall be exempted goods
leviable under section 3 of the entitled to take, in his and/or services will be
Additional Duties of Excise (Goods electronic credit ledger- allowed as ITC
of Special Importance) Act,
1957(58 of 1957); (v) the National (a) the amount of Cenvat credit
Calamity Contingent Duty leviable carried forward in a return
under section 136 of the Finance furnished under the existing
Act, 2001(14 of 2001); (vi) the

additional duty leviable under sub- law by him in terms of sub -
section (1) of section 3 of the section 1; and
Customs Tariff Act, 1975 (51 of (b) the amount of Cenvat credit
1975); (vii) the additional duty of eligible duties in respect of
leviable under sub-section (5) of inputs held in stock and inputs
section 3 of the Customs Tariff Act, contained in semi-finished or
1975 (51 of 1975); and (viii) the finished goods held in stock on
service tax leviable under section the appointed day, relating to
66B of the Finance Act, 1994 (32 of exempted goods or services, in
1994); terms of sub-section 3.
in respect of inputs held in stock
and inputs contained in semi- (5) A registered person shall be
finished or finished goods held in entitled to take, in his
stock on the appointed day. electronic credit ledger, credit
171 Credit of eligible of eligible duties and taxes in
duties and taxes (1) A registered taxable respect of inputs or input Cenvat credit on
in respect of person shall be entitled to services received on or after Goods in transit will
inputs or input take, in his electronic credit the appointed day but the duty be allowed if invoice
services ledger, credit of eligible duties or tax in respect of which has or tax paying
during transit and taxes in respect of inputs
been paid by the supplier under document recorded in
or input services
received on or after the
the existing law, subject to the books within 30days
appointed day but the duty or condition that the invoice or from the appointed
tax in respect of which has any other duty or tax paying day.
been paid before the document of the same was
appointed day, subject to the recorded in the books of
condition that the invoice or accounts of such person within
any other duty/tax paying a period of thirty days from the
document of the same was appointed day:
recorded in the books of
accounts of such person within
Provided that the period of
a period of thirty days from
the appointed day: thirty days may, on sufficient
PROVIDED that the aforesaid cause being shown, be
period of thirty days may, on extended by the Commissioner
sufficient cause being

shown, be extended by the for a further period not
competent authority for a exceeding thirty days.
further period not Provided further that said
exceeding thirty days. registered person shall furnish
(2) The said registered taxable
a statement, in such manner as
person shall furnish a
statement, in such manner as
may be prescribed, in respect
may be prescribed, in respect of credit that has been taken
of credit that has been taken under this sub-section.
under sub-section
(1). (6) A registered person, who
was either paying tax at a fixed
rate or paying a fixed amount in
lieu of the tax payable under
the existing law shall be
entitled to take, in his
electronic credit ledger, credit Any person, who was
of eligible duties in respect of paying fixed amount /
inputs held in stock and inputs fixed tax irrespective
contained in semi-finished or of value of goods,
finished goods held in stock on such person will be
the appointed day subject to entitled to take the
the following conditions, electronic credit on
namely: inputs, input
contained in semi-
(i) such inputs or goods are finished goods and
used or intended to be used for finished goods subject
making taxable supplies under to this goods are to be
this Act; utilized in the course
(ii) the said person is not paying of business or
tax under section 10; furtherance of
(iii) the said registered person is business and having
eligible for input tax credit on the duty payment
such inputs under this Act; documents
evidencing duty

(iv) the said registered person ispayment and such
in possession of invoice or invoices are not
other prescribed documents earlier than 12
evidencing payment of duty months from the
under the existing law in appointed day and
respect of inputs; and such inputs are
(v) such invoices or other eligible for input tax
prescribed documents were credit in GST regime.
issued not earlier than twelve However, such credits
months immediately preceding will be allowed only
the appointed day. when such benefits is
pass on to the
(7) Notwithstanding anything consumer.
to the contrary contained in
this Act, the input tax credit on
account of any services
received prior to the appointed
day by an Input Service
Distributor shall be eligible for
distribution as credit under this ISD can distribute the
Act even if the invoices relating credit on services
to such services is received on received prior to
or after the appointed day. appointed day but
invoices received after
appointed day
(8) Where a registered person
having centralised registration
under the existing law has
obtained a registration under
this Act, such person shall be
allowed to take, in his
electronic credit ledger, credit
of the amount of CENVAT Registered person in
credit carried forward in a GST having

return, furnished under the centralized
existing law by him, in respect registration under
of the period ending with the existing law can avail
day immediately preceding the credit of the amount
appointed day in such manner carried forward in a
as may be prescribed: return as Cenvat
credit subject to
Provided that if the registered condition that:
person furnishes his return for 1. Return to be filed
the period ending with the day within 3 months
immediately preceding the from the date of
appointed day within three appointed day
months of the appointed day, 2. Revised return
such credit shall be allowed should not
subject to the condition that enhance the credit
the said return is either an amount
original return or a revised 3. The said credit
return where the credit has amount should be
been reduced from that admissible under
claimed earlier: GST law
Provided further that the
registered person shall not be The said credit can be
allowed to take credit unless transferred to any
the said amount is admissible registered person
as input tax credit under this having the same PAN
Act: for which centralized
Provided also that such credit registration was
may be transferred to any of obtained.
the registered persons having
the same Permanent Account
Number for which the
centralized registration was
obtained under the existing
law.

(9) Where any CENVAT credit
availed for the input services
provided under the existing law
has been reversed due to non-
payment of the consideration
within a period of three
months, such credit can be
reclaimed subject to the Cenvat credit reversed
condition that the registered due to non-payment of
person has made the payment consideration for
of the consideration for that services with 3 months
supply of services within a can be reclaimed
period of three months from subject to condition
the appointed day. that consideration shall
be paid with 3 months
from the appointed
(10) The amount of credit day if not paid then
under sub-sections (3), (4) and such reversal of ITC will
(6) shall be calculated in such have to be made under
manner as may be prescribed. existing law and no
such ITC will be allowed
under GST regime.
(1) Where any semi-finished 141 Transitional

176 Semi-finished goods had been removed from provisions relating to (1)Where any inputs received Any material sent on
goods removed the factory to any job work. in a factory had been removed job work / testing,
for job work and other premises for carrying as such or removed after being repair, reconditioning
returned on or out certain manufacturing
partially processed to a job or any other purpose
after processes in

the appointed accordance with the provisions worker for further processing, to the job worker,
day of earlier law prior to the testing, repair, reconditioning such material can be
appointed day and or any other purpose in obtained without
such goods (herein after accordance with the provisions payment of duty
referred to as the said
of existing law prior to the within period of 6
goods) are returned to
the said factory on or after the
appointed day and such inputs months from the
appointed day, no tax shall be are returned to the said factory appointed day or the
payable if the on or after the appointed day, period which is
said goods, after undergoing no tax shall be payable if such extended max upto 2
manufacturing processes or inputs , after completion of the months. If such goods
otherwise, are job work or otherwise, are are not returned in
returned to the said factory returned to the said factory the above time then
within six months from the within six months from the input credit will have
appointed day: appointed day: to be recovered in
PROVIDED that the aforesaid
Provided that the period of six terms of provisions of
period of six months may, on
sufficient cause months may, on sufficient the law. (to be paid in
being shown, be extended by cause being shown, be cash but no credit can
the competent authority for a extended by the competent be taken of that
further period authority for a further period amount).
not exceeding two months: not exceeding two months:
PROVIDED FURTHER that if Provided further that if such
the said goods are not inputs are not returned within
returned within a period a period of six months or the
of six months or the extended
extended period from the
period, as the case may be,
appointed day, the input tax
from the
appointed day, the input tax credit shall be liable to be
credit shall be liable to be recovered in terms of clause (a)
recovered in terms of sub-section (8) of section
of section 184: 142.
PROVIDED also that the
manufacturer may, in (2) Where any semi-finished
accordance with the goods had been removed from Any material sent on
provisions of the earlier law, the factory to any other job work / testing,
transfer the said goods to the premises for carrying out repair, reconditioning
premises of any

registered taxable person for certain manufacturing or any other purpose
the purpose of supplying processes in accordance with to the job worker,
therefrom on the provisions of existing law such material can be
payment of tax in India or prior to the appointed day and obtained without
without payment of tax for
such goods (hereafter in this payment of duty
exports within six months or
the extended period, as the
sub-section referred to as the within period of 6
case may be, from the said goods) are returned to months from the
appointed the said factory on or after the appointed day or the
day. appointed day, no tax shall be period which is
(2) The provisions of sub- payable, if the said goods, after extended max upto 2
section (1) shall apply only if undergoing manufacturing months. If such goods
the manufacturer and processes or otherwise, are are not returned in
the job-worker declare the returned to the said factory the above time then
details of the goods held in within six months from the input credit will have
stock by the jobworker
appointed day: to be recovered in
on behalf of the manufacturer
on the appointed day in such terms of provisions of
form Provided that the period of six the law. (to be paid in
and manner and within such months may, on sufficient cash but no credit can
time as may be prescribed. cause being shown, be be taken of that
extended by the Commissioner amount)
for a further period not
exceeding two months:
Provided further that if the said
goods are not returned within a
period of six months or the
extended period from the
appointed day, the input tax
credit shall be liable to be
recovered in terms of clause (a)
of sub-section (8) of section
142:
Provided also that the
manufacturer may, in

of the existing law, transfer the
said goods to the premises of
any registered person for the
purpose of supplying
Where any excisable goods
therefrom on payment of tax in
manufactured in a factory had
been removed
India or without payment of tax
without payment of duty for for exports within six months or
carrying out tests or any other the extended period from the
Finished goods process not appointed day.
removed for amounting to manufacture, to
177 carrying out any other premises, whether (3) Where any excisable goods
certain processes registered or manufactured in a factory had Any material sent on
and not, in accordance with the
returned on or
been removed withoutjob work / testing,
provisions of earlier law prior payment of duty for carrying repair, reconditioning
after the to the appointed
appointed day out tests or any other process or any other purpose
day and such goods, (herein
after referred to as the said not amounting to manufacture, to the job worker,
goods) are to any other premises, whether such material can be
returned to the said factory on registered or not, inobtained without
or after the appointed day, no accordance with the provisions payment of duty
tax shall be of existing law prior to the within period of 6
payable if the said goods, after appointed day and such goods, months from the
undergoing tests or any other (hereafter in this sub-section appointed day or the
process, are referred to as the said goods)period which is
returned to the said factory
are returned to the said factoryextended max upto 2
within six months from the
on or after the appointed day, months. If such goods
appointed day:
PROVIDED that the aforesaid no tax shall be payable if the are not returned in
period of six months may, on said goods, after undergoing the above time then
sufficient cause tests or any other process, are input credit will have
being shown, be extended by returned to the said factory to be recovered in
the competent authority for a within six months from the terms of provisions of
further period appointed day: the law. (to be paid in
of two months: cash but no credit can
PROVIDED FURTHER that if Provided that the period of six be taken of that
the said goods are not
months may, on sufficient amount)
returned within a period

of six months or the extended cause being shown, be
period, as the case may be, extended by the Commissioner
from the for a further period not
appointed day, the input tax exceeding two months:
credit shall be liable to be
Provided further that if the said
recovered in terms
goods are not returned within a
of section 184:
period of six months or the
PROVIDED also that the
manufacturer may, in extended period from the
accordance with the appointed day, the input tax
provisions of the earlier law, credit shall be liable to be
transfer the said goods from recovered in terms of clause (a)
the said other of sub-section (8) of section
premises on payment of tax in 142:
India or without payment of Provided also that the
tax for exports manufacturer may, in
within six months or the
extended period, as the case
may be, from the of the existing law, transfer the
appointed day. said goods from the said other
premises on payment of tax in
India or without payment of tax
for exports within six months or
the extended period from the
appointed day.
(4) The tax under sub-sections Job Worker can return

(1), (2) and (3) shall not be the goods without
payable, if the manufacturer payment of tax within
and the job-worker declare the or after specified date
details of the goods held in provided job worker
stock by the job-worker on and the person who
behalf of the manufacturer on sent the goods on job
the appointed day in such form work declares the
and manner and within such stock in the prescribed
time as may be prescribed. manner.

174 Duty (Tax in Where any goods on which 142 Miscellaneous
SGST Act) paid duty had been paid under the transitional (1)Where any goods on which If goods have been
goods returned earlier law at the provisions duty had been paid, if any, supplied to
to the place of time of removal thereof, not under the existing law at the unregistered person
business on or being earlier than six months
time of removal thereof, not and tax has been paid
after the prior to the
appointed day appointed day, are returned to
being earlier than six months thereon under the
any place of business on or prior to the appointed day, are existing law can be
after the returned to any place of return within the
appointed day, the registered business on or after the period of 6 months
taxable person shall be eligible appointed day, the registered from the appointed
for refund of person shall be eligible for day without payment
the duty paid under the earlier refund of GST. However, if it
law where such goods are is returned by the
returned by a of the duty paid under the registered person it
person, other than a
existing law where such goods will be treated as fresh
registered taxable person, to
the said place of are returned by a person, other supply and GST will be
business within a period of six than a registered person, to the payable.
months from the appointed said place of business within a
day and such period of six months from the
goods are identifiable to the appointed day and such goods
satisfaction of the proper are identifiable to the
officer: satisfaction of the proper
PROVIDED that if the said officer:
goods are returned by a
registered taxable person
Provided that if the said goods
the return of the goods shall be
deemed to be a supply are returned by a registered
person, the return of such
goods shall be deemed to be a
supply.
(1) Where, in pursuance of a
Issue of contract entered into prior to (2) (a)Where, in pursuance of a
178 supplementary the appointed day, contract entered into prior to In case of upward
invoices, debit or the price of any goods and/or the appointed day, the price of revision of the prices
credit notes services is revised upwards on any goods or services or both is under the previous
where price or after the

is revised in appointed day, the registered revised upwards on or after the contract, debit note /
pursuance of a taxable person who had appointed day, the registered supplementary
contract removed / provided person who had removed or invoice can be raised
such goods and/or services provided such goods or within period of 30
may issue to the recipient a
services or both may issue to days of such revision
supplementary
invoice or debit note,
the recipient a supplementary and payment of GST
containing such particulars as invoice or debit note, will be applicable
may be prescribed, containing such particulars as thereon.
within thirty days of such price may be prescribed, within
revision and for the purposes thirty days of such price
of this Act revision and for the purposes of
such supplementary invoice or this Act such supplementary
debit note shall be deemed to invoice or debit note shall be
have been deemed to have been issued in
issued in respect of an outward
respect of an outward supply
supply made under this Act.
(2) Where, in pursuance of a made under this Act.
contract entered into prior to
the appointed day, (b) Where, in pursuance of a However, in case of
the price of any goods and/or contract entered into prior to downward revision,
services is revised downwards the appointed day, the price of such taxable person
on or after the any goods or services or both is will raise the credit
appointed day, the registered revised downwards on or after note in the prescribed
taxable person who had the appointed day, the manner within 30
removed / provided
registered person who had days of the revision
such goods and/or services
removed or provided such and reduce the tax
may issue to the recipient a
supplementary goods or services or both may liability of GST subject
invoice or credit note, issue to the recipient or credit to reducing the input
containing such particulars as note, containing such tax credit to that
may be prescribed, particulars as may be extent.
within thirty days of such price prescribed, within thirty days of
revision and for the purposes such price revision and for the
of this Act purposes of this Act such or
such supplementary invoice or credit note shall be deemed to
credit note shall be deemed to
have been issued in respect of
have been

issued in respect of an outward an outward supply made under
supply made under this Act this Act:
Provided that the registered
person shall be allowed to
reduce his tax liability on
account of issue of the credit
Every claim for refund filed by note only if the recipient of the
any person before or after the credit note has reduced his
Pending refund appointed day, input tax credit corresponding
claims to be for refund of any amount of to such reduction of tax
179 disposed of under cenvat credit, duty, tax or liability.
earlier law interest paid before the (3) Every claim for refund filed Any refund of claim
appointed day, shall be by any person before, on or filed under the earlier
disposed of in accordance with after the appointed day, for law will be dealt with
the provisions of earlier
refund of any amount of provisions of earlier
law and any amount
eventually accruing to him CENVAT credit, duty, tax, law and refund will be
shall be paid in cash, interest or any other amount granted in cash.
notwithstanding anything to paid under the existing law, However, if partial
the contrary contained under shall be disposed of in refund is granted the
the provisions of accordance with the provisions balance refund will be
earlier law other than the of existing law and any amount lapsed. However, no
provisions of sub-section (2) eventually accruing to him shall such refund will be
of section 11B of the be paid in cash, allowed if input tax
Central Excise Act, 1944 (1 of
notwithstanding anything to credit has been
1944):
the contrary contained under carried forward of the
PROVIDED that where any the provisions of existing law amount of such
claim for refund of Cenvat other than the provisions of refund claim.
credit is fully or partially sub-section (2) of section 11B
rejected, the amount so of the Central Excise Act, 1944:
rejected shall lapse:
PROVIDED FURTHER that no Provided that where any claim
refund claim shall be allowed for refund of CENVAT credit is
of any amount of fully or partially rejected, the
amount so rejected shall lapse:

Cenvat credit where the Provided further that no refund
balance of the said amount as claim shall be allowed of any
on the appointed day amount of CENVAT credit
has been carried forward under where the balance of the said
this Act.
amount as on the appointed
day has been carried forward
under this Act.
Every claim for refund of tax (4) Every claim for refund filed Any claim of refund
Refund claims deposited under the earlier after the appointed day for filed after appointed
filed after the law in respect of refund of any duty or tax paid day against exports
appointed day for services not provided, filed under existing law in respect of under the earlier law
180 goods cleared or after the appointed day, shall the goods or services exported will be dealt with
services provided be disposed of in before or after the appointed provisions of earlier
before the accordance with the provisions day, shall be disposed of in law and refund will be
appointed day of earlier law and any amount
and exported accordance with the provisions granted in cash.
eventually
before or of the existing law: However, if partial
accruing to him shall be paid
after the in cash, notwithstanding refund is granted the
appointed day to anything to the contrary Provided that where any claim balance refund will be
be disposed of contained under the provisions for refund of CENVAT credit is lapsed. However, no
under earlier law of earlier law other than the fully or partially rejected, the such refund will be
provisions of subsection amount so rejected shall lapse: allowed if input tax
(2) of section 11B of the Provided further that no refund credit has been
Central Excise Act, 1944 (1 of claim shall be allowed of any carried forward of the
1944). amount of CENVAT credit amount of such
where the balance of the said refund claim.
amount as on the appointed
day has been carried forward
under this Act.
(5) Every claim filed by a person

after the appointed day for
refund of tax deposited under
the existing law in respect of

services not provided shall be
disposed of in accordance with
the provisions of existing law
and any amount eventually
accruing to him shall be paid in
cash, notwithstanding anything
to the contrary contained
under the provisions of existing
Claim of cenvat (1) Every proceeding of law other than the provisions of
credit to be appeal, revision, review or sub-section (2) of section 11B
disposed of under reference relating to a claim of the Central Excise Act, 1944.
the earlier law for CENVAT credit initiated
whether before, on or after (6) (a) Every proceedings of
182 the appointed day, appeal, review or reference Any favorable order in
under the earlier law shall be
relating to a claim for CENVAT appeal, revision,
the provisions credit initiated whether before, review or reference
of earlier law, and any amount on or after the appointed day, w.r.t. input tax credit
of credit found to be under the existing law shall be will be disposed of
admissible to the disposed of in accordance with under the earlier law
claimant shall be refunded to the provisions of existing law, and it will be given in
him in cash, notwithstanding and any amount of credit found cash and if it is
anything to the to be admissible to the rejected, no such
contrary contained under the claimant shall be refunded to input tax credit will be
provisions of earlier law other
him in cash, notwithstanding allowed. Moreover,
than the
anything to the contrary refund will not be
of section 11B of the Central contained under the provisions granted in cash, if
Excise Act, 1944 of existing law other than the such amount is carried
and shall not be admissible as provisions of sub-section (2) of forward in electronic
input tax credit under this Act: section 11B of the Central credit ledger.
PROVIDED that no refund Excise Act, 1944 and the
claim shall be allowed of any amount, rejected, if any, shall Any duty paid under
amount of Cenvat not be admissible as input tax earlier law as decided
credit where the balance of credit under this Act: in the appeal
the said amount as on the
proceedings, such
appointed day has

been carried forward under Provided that no refund claim amount will be
this Act. shall be allowed of any amount recovered as arrears
(2) Every proceeding of of CENVAT credit where the of tax and no credit is
appeal, revision, review or balance of the said amount as admissible under the
reference relating to
on the appointed day has been GST regime, even if
recovery of CENVAT credit
initiated whether before, on or
carried forward under this Act. amount is recovered.
after the
appointed day, under the (b) Every proceedings of
earlier law shall be disposed of appeal, review or reference
in accordance with relating to recovery of CENVAT Any favorable order in
the provisions of earlier law, credit initiated whether before, appeal, revision,
and if any amount of credit on or after the appointed day review or reference
becomes under the existing law shall be w.r.t. input tax credit
recoverable as a result of disposed of in accordance with will be disposed of
appeal, revision, review or
the provisions of existing law under the earlier law
reference, the same
shall be recovered as an and if any amount of credit and it will be given in
arrear of tax under this Act becomes recoverable as a cash and if it is
and the amount so result of such appeal, review or rejected, no such
recovered shall not be reference, the same shall be input tax credit will be
admissible as input tax credit recovered as an arrear of tax allowed. Moreover,
under this Act. under this Act (unless refund will not be
recovered under the existing granted in cash, if
law) and the amount so such amount is carried
(1) Every proceeding of
recovered shall not be forward in electronic
appeal, revision, review or
admissible as input tax credit credit ledger.
reference relating to any
Finalization of output duty or tax liability under this Act.
proceedings initiated whether before, on or
relating to output after the (7) (a) Every proceedings of
duty or tax appointed day, shall be appeal, review or reference
liability disposed of in accordance with relating to any output duty or Any favorable order in
the provisions of the tax liability initiated whether appeal, revision,
earlier law, and if any amount before, on or after the review or reference
becomes recoverable as a appointed day under the w.r.t. output tax will
result of such
183 existing law, shall be disposed be disposed of under

appeal, revision, review or of in accordance with the the earlier law and it
reference, the same shall be provisions of the existing law, will be given in cash
recovered as an and if any amount becomes and if it is rejected, no
arrear of duty or tax under recoverable as a result of such such output tax will be
this Act and amount so
appeal, review or reference, allowed. Moreover,
recovered shall not be
admissible as input tax credit
the same shall be recovered as refund will not be
under this Act. an arrear of duty or tax under granted in cash, if
this Act (unless recovered such amount is carried
(2) Every proceeding of under the existing law) and forward in electronic
appeal, revision, review or amount so recovered shall not credit ledger.
reference relating to any be admissible as input tax
output duty or tax liability credit under this Act.
initiated whether before, on or
after the
appointed day, shall be
(b) Every proceedings of
the provisions of the appeal, review or reference Any duty paid under
earlier law, and any amount relating to any output duty or earlier law as decided
found to be admissible to the tax liability initiated whether in the appeal
claimant shall be before, on or after the proceedings, such
refunded to him in cash, appointed day under the amount will be
notwithstanding anything to existing law, shall be disposed recovered as arrears
the contrary of in accordance with the of tax and no credit is
contained under the provisions provisions of the existing law, admissible under the
of earlier law other than the
and any amount found to be GST regime, even if
provisions of
admissible to the claimant shall amount is recovered.
sub-section (2) of section 11B
of the Central Excise Act, be refunded to him in cash,
1944and shall not notwithstanding anything to
be admissible as input tax the contrary contained under
credit under this Act. the provisions of existing law
other than the provisions of
sub-section (2) of section 11B
of the Central Excise Act, 1944
and the amount rejected, if

any, shall not be admissible as
input tax credit under this Act.
(8) (a) Where in pursuance of

an assessment or adjudication
proceedings instituted,
whether before, on or after the
appointed day, under the
existing law, any amount of tax,
interest, fine or penalty
becomes recoverable from the
person the same shall be
recovered as an arrear of tax
under this Act (unless
recovered under the existing
law) and the amount so
under this Act.
(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
(1) Where any return, under the said law,
furnished under the earlier notwithstanding anything to
law, is revised after the
appointed day and if, pursuant the contrary contained in the
to such revision, any amount said law other than the
is found to be provisions of sub-section (2) of
Treatment of the recoverable or any amount of section 11B of the Central
amount cenvat credit is found to be
Excise Act, 1944 and the
recovered or inadmissible, the
same shall be recovered as an
amount rejected, if any, shall
refunded not be admissible as input tax
pursuant to arrear of tax under this Act
and the amount credit under this Act.
revision of
returns so recovered shall not be
185 under this Act. (9) (a) Where any return,
furnished under the existing In case of revised
law, is revised after the return, any liability
appointed day and if, pursuant arising on account of
to such revision, any amount is input tax credit
found to be recoverable or any eligibility, in such case
amount of CENVAT credit is it will be recovered
found to be inadmissible, the under the existing law
same shall be recovered as an and no such credit is
arrear of tax under this Act allowed under the GST
(unless recovered under the regime.
existing law) and the amount so
admissible as input tax credit However, if refund is
under this Act. from such revised
return then it will be
(b) Where any return, dealt with in
furnished under the existing accordance with
law, is revised after the existing law and will
appointed day but within the be granted in cash.
time limit specified for such And if it rejected, no
revision under the existing law input tax credit will be
and if, pursuant to such allowed under the GST
revision, any amount is found regime.

to be refundable or CENVAT
credit is found to be admissible
to any taxable person, the
same shall be refunded to him
in cash under the existing law,
notwithstanding anything to
the contrary contained in the
said law other than the
provisions of sub-section (2) of
section 11B of the Central
Excise Act, 1944 and the
amount rejected, if any, shall
not be admissible as input tax
credit under this Act.
(10) Save as otherwise

Notwithstanding anything provided in this Chapter, the
contained in section 12 and goods or services or both
13, no tax shall be supplied on or after the
payable on the supply of appointed day in pursuance of Under the old
goods and/or services made a contract entered into prior to contract, if goods or
on or after the appointed the appointed day shall be services / both
Progressive or day where the consideration, liable to tax under the supplied after
periodic supply of whether in full or in part, for
provisions of this Act. appointed date, it will
goods or services the said supply has
be in accordance with
been received prior to the
appointed day and the duty or the GST law.
tax payable thereon (11) (a) Notwithstanding
has already been paid under anything contained in section
the earlier law. 12, no tax shall be paid on
goods under this Act to the In case of point of
187 extent the tax was payable on taxation, tax is paid
Notwithstanding anything the said goods under the Value under earlier law on
contained in section 13 or 14, Added Tax Act of the State. goods or services or
the tax in respect of the
both in such case, no

taxable services shall be GST will be applicable,
payable under the earlier law (b) Notwithstanding anything even if such supplies
to the extent the point of contained in section 13, no tax have been made
Taxability of taxation in respect of such shall be paid on services under thereafter on such
supply of services services arose before the
this Act to the extent the tax amount on which tax
in certain cases appointed day.
Explanation: Where the
was payable on the said has been paid under
portion of the supply of services under Chapter V of the the existing law.
services is not covered by this Finance Act, 1994.
section, such portion shall be
liable to tax under this Act. (c) Where tax was payable on
any supply both under the
Value Added Tax Act and under
188 Where any goods sent on Chapter V of the Finance Act,
approval basis, not earlier 1994, tax shall be payable
than six months before
under this Act and the taxable
the appointed day, are
Goods sent on rejected or not approved by person shall be entitled to take
approval basis the buyer and returned to credit of value added tax or
returned on or the seller on or after the service tax paid under the
after the appointed day, no tax shall be existing law to the extent of
appointed payable thereon if supplies made after the
Day such goods are returned appointed day and such credit
within six months from the shall be calculated in such
appointed day: manner as may be prescribed.
PROVIDED that the aforesaid
period of six months may, on
(12) Where any goods sent on
sufficient cause
195 being shown, be extended by approval basis, not earlier than
the competent authority for a six months before the
further period not appointed day, are rejected or
exceeding two months: not approved by the buyer and Any material sent on
PROVIDED FURTHER that the returned to the seller on or approval basis, such
tax shall be payable by the after the appointed day, no tax material can be
person returning the shall be payable thereon if such obtained without
goods if such goods are liable goods are returned within six payment of duty
to tax under this Act, and are
within period of 6
returned after a

period of six months or the months from the appointed months from the
extended period, as the case day: appointed day or the
may be, from the period which is
appointed day: Provided that the said period of extended max upto 2
six months may, on sufficient months. If such goods
cause being shown, be are not returned in
extended by the Commissioner the above time then
for a further period not input credit will have
exceeding two months: to be recovered in
Provided further that the tax terms of provisions of
shall be payable by the person the law. (to be paid in
Where a supplier has made
returning the goods if such cash but no credit can
any sale of goods in respect of goods are liable to tax under be taken of that
which tax was this Act, and are returned after amount)
required to be deducted at a period of six months or the
source under the earlier law extended period from the
and has also issued an appointed day:
Deduction of tax invoice for the same before Provided also that tax shall be
source the appointed day, no payable by the person who has
deduction of tax at source sent the goods on approval
under section 46 shall be
basis if such goods are liable to
made by the deductor under
the said section where tax under this Act, and are not
payment to the said supplier is returned within a period of six
made on or after the appointed months or the extended period
day. from the appointed day.
(13) Where a supplier has made

any sale of goods in respect of
196 which tax was required to be
deducted at source under any
law of a State relating to Value In case of TDS, TDS is
Added Tax and has also issued paid under earlier law
an invoice for the same before on goods or services
the appointed day, no or both in such case,

deduction of tax at source no TDS will be
under section 51 shall be made applicable under the
by the deductor under the said GST, even if such
section where payment to the supplies have been
said supplier is made on or made thereafter on
after the appointed day. such amount on which
tax has been paid
Explanation 1.For the under the existing law.
purpose of sub-sections (3), (4)
and (6) of section 140, the
expression eligible duties and
taxes means
(i) the additional duty of excise
leviable under section 3 of the
Additional Duties of Excise
(Goods of Special Importance)
Act, 1957;
(ii) the additional duty leviable
3 of the Customs Tariff Act,
1975; and
(iii) the additional duty leviable
1975,
(iv) the additional duty of
excise leviable under section 3
of the Additional Duties of
Excise (Textile and Textile
Articles) Act, 1978;
(v) the duty of excise specified
in the First Schedule to the
Central Excise Tariff Act, 1985;

(vi) the duty of excise specified
in the Second Schedule to the
(vii) the National Calamity
Contingent Duty leviable under
section 136 of the Finance Act,
2001;
in respect of inputs held in
stock and inputs contained in
semi-finished or finished goods
held in stock on the appointed
day.
Explanation 2.For the
purpose of sub-section (5) of
section 140, the expression
eligible duties and taxes
means
(i) the additional duty of excise
leviable under section 3 of the
Additional Duties of Excise
(Goods of Special Importance)
Act, 1957;
(ii) the additional duty leviable
1975;
(iii) the additional duty leviable
1975; and
(iv) the additional duty of
excise leviable under section 3
of the Additional Duties of

Excise (Textile and Textile
Articles) Act, 1978;
(v) the duty of excise specified
in the First Schedule to the
(vi) the duty of excise specified
in the Second Schedule to the
(vii) the National Calamity
Contingent Duty leviable under
section 136 of the Finance Act,
2001;
(viii) the service tax leviable
under section 66B of the
Finance Act, 1994,
in respect of inputs and input
services received on or after
the appointed day.
Explanation.3- For the purpose
of this Chapter, the expressions
of capital goods, Central
Value Added Tax (CENVAT)
credit first stage dealer,
second stage dealer, or
manufacture shall have the
same meanings as respectively
assigned to them in the Central
Excise Act, 1944 or the rules
made thereunder.
CHAPTER XXI : MISCELLANEOUS PROVISIONS
55 Special procedure for (1) A registered taxable person 143 Special procedure for (1) A registered person
removal of goods for (hereinafter referred to in this removal of goods for (hereafter in this section Similar to existing
certain purposes section as the principal) may, certain purposes. referred to as the principal) provisions

under intimation and subject to may, under intimation and
such conditions as may be subject to such conditions as
prescribed, send any inputs and/or may be prescribed, send any
capital goods, without payment of inputs or capital goods, without
tax, to a job worker for job-work payment of tax, to a job worker
and from there subsequently send for job-work and from there
to another job worker and likewise, subsequently send to another
and shall - job worker and likewise, and
(a) bring back inputs, after shall,
completion of job-work or (a) bring back inputs, after
otherwise, and/or capital goods, completion of job work or
other than moulds and dies, jigs otherwise, or capital goods,
and fixtures, or tools, within one other than moulds and dies, jigs
year and three years, respectively, and fixtures, or tools, within
of their being sent out, to any of his one year and three years,
place of business, without payment respectively, of their being sent
of tax; out, to any of his place of
business, without payment of
(b) supply such inputs, after tax;
completion of job-work or (b) supply such inputs, after
otherwise, and/or capital goods, completion of job work or
other than moulds and dies, jigs otherwise, or capital goods,
and fixtures, or tools, within one other than moulds and dies, jigs
year and three years, respectively, and fixtures, or tools, within
of their being sent out from the one year and three years,
place of business of a job-worker respectively, of their being sent
on payment of tax within India, or out from the place of business Principal shall add job
with or without payment of tax for of a job worker on payment of workers place of
export, as the case may be: tax within India, or with or business as additional
PROVIDED that the principal shall without payment of tax for place of business
not supply the goods from the export, as the case may be: except when job
place of business of a job worker in Provided that the principal shall worker is registered
terms of clause (b) unless the said not supply the goods from the and principal of
principal declares the place of place of business of a job

business of the job-worker as his worker in terms of clause (b) notified goods
additional place of business except unless the said principal supplier
in a case- declares the place of business
(i) where the job worker is of the job-worker as his
registered under section 23 ; or additional place of business
(ii) where the principal is except in a case-
engaged in the supply of such (i) where the job worker is
goods as may be registered under section 25; or
notified by the Commissioner in (ii) where the principal is
this behalf. engaged in the supply of such
goods as may be notified by the
Commissioner.
(2) The responsibility for (2) The responsibility for

accountability of the inputs and/or keeping proper accounts for
capital goods shall lie with the the inputs or capital goods shall
principal. lie with the principal.
(3) Where the inputs sent for job- (3) Where the inputs sent for
work are not received back by the job work are not received back
principal after completion of job- by the principal after
work or otherwise in accordance completion of job work or
with clause(a) of sub-section (1) or otherwise in accordance with
are not supplied from the place of clause (a) of sub-section (1) or
business of the job worker in are not supplied from the place
accordance with clause (b) of sub- of business of the job worker in
section (1) within a period of one accordance with clause (b) of
year of their being sent out, it shall sub-section (1) within a period
be deemed that such inputs had of one year of their being sent
been supplied by the principal to out, it shall be deemed that
the job-worker on the day when such inputs had been supplied
the said inputs were sent out. by the principal to the job-
worker on the day when the
said inputs were sent out.

(4) Where the capital goods, other
than moulds and dies, jigs and (4) Where the capital goods,
fixtures, or tools, sent for job-work other than moulds and dies, jigs
are not received back by the and fixtures, or tools, sent for
principal in accordance with job work are not received back
clause(a) of sub-section (1) or are by the principal in accordance
not supplied from the place of with clause (a) of sub-section
business of the job worker in (1) or are not supplied from the
accordance with clause (b) of sub- place of business of the job
section (1) within a period of three worker in accordance with
years of their being sent out, it shall clause (b) of sub-section (1)
be deemed that such capital goods within a period of three years
had been supplied by the principal of their being sent out, it shall
to the job-worker on the day when be deemed that such capital
the said capital goods were sent goods had been supplied by the
out. principal to the job-worker on
the day when the said capital
goods were sent out.

(5) Notwithstanding anything contained in sub-sections (1)
contained in sub-sections (1) and and (2), any waste and scrap
(2), any waste and scrap generated generated during the job work
during the job work may be may be supplied by the job
supplied by the job worker directly worker directly from his place
from his place of business on of business on payment of tax,
payment of tax if such job worker is if such job worker is registered,
registered, by the principal, if the or by the principal, if the job
job worker is not registered. worker is not registered.
Explanation. - For the purpose

of job work, input includes
intermediate goods arising

from any treatment or process
carried out on the inputs by the
principal or the job worker.
125 Presumption as to Where any document- 144 Presumption as to Where any document-
documents in certain documents in certain Similar to existing
cases (i) is produced by any person under cases. (i) is produced by any person provision
the Act or any other law, or under this Act or any other law
for the time being in force; or
(ii) has been seized from the (ii) has been seized from the
custody or control of any person custody or control of any
under the Act or any other law, or person under this Act or any
other law for the time being in
force; or
(iii) has been received from any (iii) has been received from any
place outside India in the course of place outside India in the
any proceeding under the Act or course of any proceedings
any other law under this Act or any other law
and such document is tendered by for the time being in force,
the prosecution in evidence against
him or any other and such document is tendered
person who is tried jointly with by the prosecution in evidence
him, the court shall- against him or any other person
who is tried jointly with him,
the court shall-
(a) unless the contrary is proved by
such person, presume (a) unless the contrary is
proved by such person,
presume
(i) the truth of the contents of such
document;

(i) the truth of the contents of
(ii) that the signature and every such document
other part of such document which
purports to be in the handwriting (ii) that the signature and every
of any particular person or which other part of such document
the Court may reasonably assume which purports to be in the
to have been signed by, or to be in handwriting of any particular
the handwriting of, any particular person or which the court may
person, is in that persons reasonably assume to have
handwriting, and in the case of a been signed by, or to be in the
document executed or attested, handwriting of, any particular
that it was executed or attested by person, is in that persons
the person by whom it purports to handwriting, and in the case of
have been so executed or attested; a document executed or
attested, that it was executed
or attested by the person by
whom it purports to have been
(b) admit the document in so executed or attested;
evidence notwithstanding that it is
not duly stamped, if (b) admit the document in
such document is otherwise evidence notwithstanding that
admissible in evidence. it is not duly stamped, if such
document is otherwise
admissible in evidence.
126 Admissibility of micro (1) Notwithstanding anything 145 Admissibility of micro

films, facsimile copies contained in any other law for the films, facsimile copies (1) Notwithstanding anything Similar to existing
of documents and time being in force, of documents and contained in any other law for provision
computer computer printouts the time being in force,
printouts as (a) a micro film of a document or as documents and as (a) a micro film of a document
documents and as the reproduction of the image or evidence. or the reproduction of the
evidence images embodied image or images embodied in

in such micro film (whether such micro film (whether
enlarged or not); or enlarged or not); or
(b) a facsimile copy of a document; (b) a facsimile copy of a
or document; or
(c) a statement contained in a (c) a statement contained in a
document and included in a printed document and included in a
material produced by a computer printed material produced by a
(hereinafter referred to as a computer (here after referred
computer printout), if the to as a computer printout),
conditions mentioned in sub- subject to such conditions as
section (2) and the other provisions may be prescribed.
contained in this (d) any information stored
section are satisfied in relation to electronically in any device or
the statement and the computer in media, including any hard
question; or copies made of such
information,
(d) any information stored shall be deemed to be a
electronically in any device or document for the purposes of
media, including any hard this Act and the rules made
copies made of such information thereunder and shall be
admissible in any proceedings
shall be deemed to be also a thereunder, without further
document for the purposes of the proof or production of the
Act and the rules made thereunder original, as evidence of any
and shall be admissible in any contents of the original or of
proceedings there under, without any fact stated therein of which
further proof or production of the direct evidence would be
original, as evidence of any admissible.
contents of the original
or of any fact stated therein of (2) In any proceedings under
which direct evidence would be this Act or the rules made
admissible. thereunder where it is desired
to give a statement in evidence

(2) The conditions referred to in by virtue of this section, a
sub-section (1) in respect of a certificate,
computer printout
shall be the following, namely: (a) identifying the document
(a) the computer printout containing the statement and
containing the statement was describing the manner in which
produced by the computer during it was produced;
the period over which the (b) giving such particulars of
computer was used regularly to any device involved in the
store or process information for production of that document as
the purposes of any activities may be appropriate for the
regularly carried on over that purpose of showing that the
period by the person having lawful document was produced by a
control over the use of computer computer,
(b) during the said period, there shall be evidence of any matter
was regularly supplied to the stated in the certificate and for
computer in the ordinary course of the purposes of this sub-
the said activities, information of section it shall be sufficient for
the kind contained in the a matter to be stated to the
statement or of the kind from best of the knowledge and
which the information so belief of the person stating it.
contained is derived;
(c) throughout the material part of
the said period, the computer was
operating properly or, if not, then
any respect in which it was not
operating properly or was out of
operation during that part of that
period was not such as to affect the
production of the document or the
accuracy of the contents; and
(d) the information contained in
the statement reproduced or is
derived from information supplied

to the computer in the ordinary
course of the said activities.
(3) Where over any period, the
function of storing or processing
information for the purposes of any
activities regularly carried on over
that period as mentioned in clause
(a) of sub-section (2) was regularly
performed by computers, whether
(a) by a combination of computers

operating over that period; or
(b) by different computers
operating in succession over that
period; or
(c) by different combinations of
computers operating in succession
over that period;
or
(d) in any other manner involving
the successive operation over that
period, in whatever order, of one
or more computers and one or
more combinations of computers,
all the computers used for that
purpose during that period shall be
treated for the purposes of this
section as constituting a single
computer; and references in this
section to a computer shall be
construed accordingly.
(4) In any proceedings under this
Act and the rules made thereunder
where it is desired to give a

statement in evidence by virtue of
this section, a certificate doing any
of the following things, that is to
say,
(a) identifying the document
containing the statement and
describing the manner in which it
was produced;
(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;
(c) dealing with any of the matters
to which the conditions mentioned
in sub-section
(2) relate, and purporting to be
signed by a person occupying a
responsible official position in
relation to the operation of the
relevant device or the
management of the relevant
activities (whichever is
appropriate) shall be evidence of
any matter stated in the certificate;
and for the purposes of this
subsection it shall be sufficient for
a matter to be stated to the best of
the knowledge and belief of the
person stating it.
(5) For the purposes of this section,

(a) information shall be taken to be
supplied to a computer if it is
supplied thereto in any appropriate
form and whether it is so supplied
directly or (with or without human
intervention) by means of any
appropriate equipment;
(b) whether in the course of
activities carried on by any official,
information is supplied with a view
to its being stored or processed for
the purposes of those activities by
a computer operated otherwise
than in the course of those
activities, that information, if duly
supplied to that computer, shall be
taken to be supplied to it in the
course of those activities;
(c) a document shall be taken to
have been produced by a computer
whether it was produced by it
directly or (with or without human
intervention) by means of any
appropriate equipment.
Explanation. For the purposes of
this section,
(a) computer means any device
that receives, stores and processes
data, applying stipulated processes
to the information and supplying
results of these processes and
includes the hard disc thereof or a
mirror image of hard disc thereof;
and

(b) any reference to information
being derived from other
information shall be a reference to
its being derived there from by
calculation, comparison or any
other process.
2(24) Common Portal Means the common GST electronic 146 Common Portal.
portal approved by the Central The Government may, on the Government may
Government and State recommendations of the notify GSTN as
Governments, on the Council, notify the Common common portal
recommendation of the Goods and Services Tax
Council, for the specified purposes, Electronic Portal for facilitating
as may be notified under this Act registration, payment of tax,
furnishing of returns,
computation and settlement of
integrated tax, electronic way
bill and for carrying out such
other functions and for such
purposes as may be prescribed
2(37) Deemed Exxports As notified by the Central 147 Deemed Exports

Government/State Government on The Government may, on the Government may
the recommendation of the recommendations of the notify certain supplies
Council, refer to those transactions Council, notify certain supplies of goods as deemed
in which the goods supplied do not of goods as deemed exports, exports which are
leave India, and payment for such where goods supplied do not manufactured in
supplies is received either in Indian leave India, and payment for India.
Rupees or in convertible foreign such supplies is received either
exchange in Indian rupees or in
convertible foreign exchange, if
such goods are manufactured
in India

137 Special Procedure for The Central/State Government 148 Special Procedure for The Government may, on the Government may
certain processes may, on recommendation of the certain processes recommendations of the notify special
Council, by notification and subject Council, and subject to such procedure for certain
to such conditions and safeguards conditions and safeguards as class of taxable
as may be specified therein, in may be prescribed, notify person.
respect of certain classes of taxable certain classes of taxable
persons to be notified in this persons, and the special
behalf, specify special procedures procedures to be followed by
with regard to registration, filing of such taxable persons including
return, payment of tax and those with regard to
administration of such taxable registration, furnishing of
persons by the CGST or SGST return, payment of tax and
officers and the said taxable administration of such taxable
persons may opt to follow the persons.
procedures so prescribed
138 GST compliance rating (1) Every taxable person shall be 149 Goods and services (1) Every registered person may GST rating score for
assigned a GST compliance rating tax be assigned a Goods and every registered
score based on his record of compliance rating services tax compliance rating person on the basis of
compliance with the provisions of score by the Government parameter as may be
this Act. based on his record of prescribed and same
(2) The GST compliance rating compliance with the provisions to be updated and
score shall be determined on the of this Act. intimated to
basis of parameters to be registered person and
prescribed in this behalf. (2) The Goods and services tax also such rating to be
(3) The GST compliance rating compliance rating score may be placed on public
score shall be updated at periodic determined on the basis of domain.
intervals and intimated to the such parameters as may be
taxable person and also placed in prescribed.
the public domain in the manner
prescribed (3) The Goods and services tax
compliance rating score may be
updated at periodic intervals
and intimated to the registered
person and also placed in the

public domain in such manner
139 Obligation to furnish (1) Any person, being 150 Obligation to furnish (1) Any person, being Enabling provision has
information return (a) a taxable person; or information return. (a) a taxable person; or been made for
(b) a local authority or other public (b) a local authority or other furnishing of the
body or association; or public body or association; or information return in
(c) any authority of the State (c) any authority of the State the prescribed format
Government responsible for the Government responsible for
collection of value the collection of value added
added tax or sales tax or state tax or sales tax or State excise
excise duty or an authority of the duty or an authority of the
Central Government responsible Central Government
for the collection of Excise duty or responsible for the collection of
Customs duty; or excise duty or customs duty; or
(d) an income tax authority (d) an income tax authority
appointed under the provisions of appointed under the provisions
the Income-tax Act, 1961 (43 of of the Income-tax Act, 1961; or
1961); or (e) a banking company within
(e) a banking company within the the meaning of clause (a) of
meaning of clause (a) of section section 45A of the Reserve
45A of the Reserve Bank of India Bank of India Act, 1934; or
Act, 1934 (2 of 1934); or (f) a State Electricity Board or
(f) a State Electricity Board; or an an electricity distribution or
electricity distribution or transmission licensee under
transmission licensee under the the Electricity Act, 2003, or any
Electricity Act, 2003 (36 of 2003), or other entity entrusted with
any other entity entrusted, as the such functions by the Central
case may be, with such functions Government or the State
by the Central Government or the Government; or
State Government; or (g) the Registrar or Sub-
(g) the Registrar or Sub-Registrar Registrar appointed under
appointed under section 6 of the section 6 of the Registration
Registration Act, 1908 (16 of 1908); Act, 1908; or
or

(h) a Registrar within the meaning (h) a Registrar within the
of the Companies Act, 2013 (18 of meaning of the Companies Act,
2013); or 2013; or
(i) the registering authority (i) the registering authority
empowered to register motor empowered to register motor
vehicles under Chapter IV of the vehicles under the Motor
Motor Vehicles Act, 1988 (59 of Vehicles Act, 1988; or
1988); or (j) the Collector referred to in
(j) the Collector referred to in clause (c) of section 3 of the
clause (c) of section 3 of the Right Right to Fair Compensation and
to Fair Compensation and Transparency in Land
Transparency in Land Acquisition, Acquisition, Rehabilitation and
Rehabilitation and Resettlement Resettlement Act, 2013; or
Act, 2013 (30 of 2013); or (k) the recognised stock
(k) the recognised stock exchange exchange referred to in clause
referred to in clause (f) of section 2 (f) of section 2 of the Securities
of the Securities Contracts Contracts (Regulation) Act,
(Regulation) Act, 1956 (42 of 1956); 1956; or
or (l) a depository referred to in
(l) a depository referred to in clause clause (e) of sub-section (1) of
(e) of sub-section (1) of section 2 of section 2 of the Depositories
the Depositories Act, 1996 (22 of Act, 1996; or
1996); or (m) an officer of the Reserve
(m) an officer of the Reserve Bank Bank of India as constituted
of India, constituted under section under section 3 of the Reserve
3 of the Reserve Bank of India Act, Bank of India Act, 1934; or
1934 (2 of 1934); or (n) the Goods and Services Tax
(n) Goods and Service Tax Network; Network, a company registered
or under the Companies Act, 2013
(o) a person to whom a Unique ; or
Identity Number has been granted (o) a person to whom a Unique
under sub-section (8) of section 23 Identity Number has been
;or granted under sub-section (9)
of section 25; or

(p) any other person as may be (p) any other person as may be
specified, on the recommendation specified, on the
of the Council, by the Central or recommendations of the
State Government who is Council, by the Government,
responsible for maintaining record who is responsible for
of registration or statement of maintaining record of
accounts or any periodic return or registration or statement of
document containing details of accounts or any periodic return
payment of tax and other details of or document containing details
transaction of goods or services or of payment of tax and other
transactions related to a bank details of transaction of goods
account or consumption of or services or both or
electricity or transaction of transactions related to a bank
purchase, sale or exchange of account or consumption of
goods or property or right or electricity or transaction of
interest in a property, under any purchase, sale or exchange of
law for the time being in force, goods or property or right or
shall furnish an information return interest in a property under any
of the same in respect of such law for the time being in force,
periods, within such time, in such shall furnish an information
form (including electronic form) return of the same in respect of
and manner, to such authority or such periods, within such time,
agency as may be prescribed. in such form and manner and to
(2) Where the prescribed authority such authority or agency as
considers that the information may be prescribed.
submitted in the information
return is defective, he may (2) Where the prescribed
intimate the defect to the person authority considers that the
who has furnished such information furnished in the
information return and give him an information return is defective,
opportunity of rectifying the defect he may intimate the defect to
within a period of thirty days from the person who has furnished
the date of such intimation or such information return and
within such further period which, give him an opportunity of

on an application made in this rectifying the defect within a
behalf, the prescribed authority period of thirty days from the
may allow and if the defect is not date of such intimation or
rectified within the said period of within such further period
thirty days or, as the case may be, which, on an application made
the further period so allowed, in this behalf, the said authority
then, notwithstanding anything may allow and if the defect is
contained in any other provision of not rectified within the said
this Act, such information return period of thirty days or, the
shall be treated as not submitted further period so allowed,
and the provisions of this Act shall then, notwithstanding anything
apply. contained in any other
(3) Where a person who is required provisions of this Act, such
to furnish information return has information return shall be
not furnished the same within the treated as not furnished and
time specified in sub-section (1) or the provisions of this Act shall
sub-section (2), the prescribed apply.
authority may serve upon him a
notice requiring furnishing of such (3) Where a person who is
information return within a period required to furnish information
not exceeding ninety days from the return has not furnished the
date of service of the notice and same within the time specified
such person shall furnish the in sub-section (1) or sub-
information return. section (2), the said authority
may serve upon him a notice
requiring furnishing of such
information return within a
period not exceeding ninety
days from the date of service of
the notice and such person
shall furnish the information
return.

141 Power to collect (1) The Commissioner, if it 151 Power to collect
statistics considers that for the purposes of statistics (1) The Commissioner may, if Commissioner under
the better administration of the he considers that it is necessary GST is empowered to
Act, it is necessary so to do, may by so to do, by notification, direct collect statistics from
notification, direct that statistics be that statistics may be collected concerned persons
collected relating to any matter relating to any matter dealt
dealt with, by or in connection with with, by or in connection with
the Act. this Act.
(2) Upon such notification being
issued, the Commissioner, or any (2) Upon such notification
person authorized by the being issued, the
Commissioner in this behalf may Commissioner, or any person
call upon all concerned persons to authorised by him in this
furnish such information or returns behalf, may call upon the
as may be specified therein relating concerned persons to furnish
to any matter in respect of which such information or returns
statistics is to be collected. relating to any matter in
(3) The form in which the persons respect of which statistics is to
to whom or, the authorities to be collected and the form in
which, such information or returns which such statistics are to be
should be furnished, the particulars collected in such form and
which they should contain, and the manner as may be prescribed.
intervals in which such information
or returns should be furnished,
shall be as may be prescribed
142 Disclosure of (1) No information of any individual 152 Bar of disclosure of
information required return or part thereof, with respect information required (1) No information of any No information of
under section 141 to any matter given for the under section 151 individual return or part individual return will
purposes of section 141 shall, thereof, with respect to any be disclosed under RTI
without the previous consent in matter given for the purposes except information of
writing of the taxpayer or person or of section 151 shall, without class of persons or
his authorised agent, be published the previous consent in writing transactions in the
in such manner as to enable any of the concerned person or his public interest.
particulars to be identified as authorised representative, be

referring to a particular taxpayer published in such manner so as
and no such information shall be to enable such particulars to be
used for the purpose of any
proceedings under the provisions identified as referring to a
of the Act. particular person and no such
information shall be used for
the purpose of any proceedings
under this Act
(2) Except for the purposes of (2) Except for the purposes of
prosecution under the Act, or any prosecution under this Act, or
other Act, no person who is not any other Act for the time being
engaged in the collection of in force, no person who is not
statistics under the Act or of engaged in the collection of
compilation or computerization statistics under this Act or of
thereof for the purposes of the Act, compilation or
shall be permitted to see or have computerization thereof for
access to any information or any the purposes of this Act, shall
individual return referred to in that be permitted to see or have
section. access to any information or
any individual return referred
to in that section 151.
(3) If any person required to furnish
any information or return under (3) Nothing in this section shall
section 141,- apply to the publication of any
(a) without reasonable cause fails information relating to a class
to furnish such information or of taxable persons or class of
return as may by that section be transactions, if in the opinion of
required, or the Commissioner, it is
(b) willfully furnishes or causes to desirable in the public interest,
furnish any information or return to publish such information
which he knows to be false, he
shall, on conviction, be punished
with fine which may extend to one

hundred rupees and in case of a
continuing offence to a further fine
which may extend to one hundred
rupees for each day after the first
day during which the offence
continues subject to a maximum
limit of one thousand rupees.
(4) If any person engaged in
connection with the collection of
statistics under section 141 or
compilation or computerization
thereof willfully discloses any
information or the contents of any
return given or made under that
section, otherwise than in
execution of his duties under that
section or for the purposes of the
prosecution of an offence under
the Act or under any other Act, he
shall, on conviction, be punished
with imprisonment for a term
which may extend to six months or
with fine which may extend to one
thousand rupees, or with both:
PROVIDED that, no prosecution
shall be instituted under the
subsection, except with the
previous sanction of the Central
Government or State Government.
(5) Nothing in this section shall
apply to the publication of any
information relating to a class of
dealers or class of transactions, if in
the opinion of the competent

authority, it is desirable in the
public interest, to publish such
information.
143 Taking assistance If at any stage of scrutiny, enquiry, 153 Taking assistance
from an IT investigation or any other from an expert Any officer not below the rank Help of experts can be
professional proceedings before him, any officer of Assistant Commissioner taken for investigation
not below the rank of may, having regard to the or proceedings
[Deputy/Assistant Commissioner] nature and complexity of the
having regard to the nature and case and the interest of
complexity of the case and the revenue, take assistance of any
interest of revenue, is of the expert at any stage of scrutiny,
opinion that the information inquiry, investigation or any
pertaining to a taxable person other proceedings before him.
stored on a computer system does
not reveal correct details, he may
take assistance of an Information
Technology professional for
extraction of information from
such computer system
144 Drawal of Samples The [Commissioner] of CGST/SGST 154 Power to take
or an officer authorized by him may samples The Commissioner or an officer Commissioner or GST
take samples of goods from the authorised by him may take officer is empowered
possession of any taxable persons, samples of goods from the to collect sample of
where he considers it necessary, possession of any taxable goods from taxable
and provide a receipt for any person, where he considers it person
samples so taken necessary, and provide a
receipt for any samples so
taken.
145 Burden of Proof If any person claims that he is 155 Burden of Proof.
eligible for input tax credit the Where any person who claims Burden of proof for
burden of proving such claim or that he is eligible for input tax eligibility of credit is
claims shall lie on him. credit under this Act, the on the person who
claims it.

burden of proving such claim
shall lie on such person.
146 Persons discharging All persons discharging functions 156 Persons deemed to All persons discharging
functions under the under the Act shall be deemed to be public servants. functions under this Act shall
Act shall be deemed be public servants within the be deemed to be public
to be public Servants meaning of section 21 of the Indian servants within the meaning of
Penal Code, 1860 (45 of 1860). section 21 of the Indian Penal
Code, 1860.
147 Indemnity (1) No legal proceedings shall lie 157 Protection of action (1) No suit, prosecution or No prosecution
against any goods and services tax taken under this Act. other legal proceedings shall lie against persons for
officer, for anything which is done against the President, State anything done under
or intended to be done in good President, Members, officers or this act in good faith
faith under the Act or the rules. other employees of the
Appellate Tribunal or any other
(2) No departmental proceedings person authorised by the said
shall lie against any goods and Appellate Tribunal for anything
services tax officer for passing any which is in good faith done or
adjudication order or appellate intended to be done under this
order in good faith under the Act Act or the rules made
or the rules. thereunder
(2) No suit, prosecution or

other legal proceedings shall lie
against any officer appointed
or authorised under this Act,
for anything which is done or
intended to be done in good
faith under this Act or the rules
made thereunder.
(3) No departmental
proceedings shall lie against

any officer appointed or
authorised under this Act for
passing any adjudication order
or appellate order in good faith
under this Act or the rules
made thereunder.
148 Disclosure of (1) All particulars contained in any 158 Disclosure of No public servant
information by a statement made, return furnished information by a (1) All particulars contained in under this act shall
public servant or accounts or documents public servant any statement made, return disclose the
produced in accordance with the furnished or accounts or information furnished
Act, or in any record of evidence documents produced in by taxable person
given in the course of any accordance with this Act, or in except disclosures as
proceedings under the Act (other any record of evidence given in specified in sub
than proceeding before a Criminal the course of any proceedings section 3.
Court), or in any record of any under this Act (other than
proceedings under the Act shall, proceedings before a Criminal
save as provided in sub-section (4), court), or in any record of any
be treated as confidential; proceedings under this Act
shall, save as provided in sub-
section (3), not be disclosed.
contained in the Indian Evidence (2) Notwithstanding anything
Act, 1872 (1 of 1872), no Court shall contained in the Indian
save as aforesaid, be entitled to Evidence Act, 1872, no court
require any GST officer to produce shall save as otherwise
before it or to give evidence before provided in sub-section (3), be
it in respect of particulars referred entitled to require any officer
to in subsection (1). appointed or authorised under
this Act to produce before it or
(3) Save as provided in sub-section to give evidence before it in
(4), if any GST officer discloses any respect of particulars referred
of the particulars referred to in to in sub-section (1).
sub-section (1), he shall, on

conviction, be punished with (3) Nothing contained in this
imprisonment which may extend to section shall apply to the
six months or with fine or with disclosure of,
both: PROVIDED that, no
prosecution shall be instituted (a) any particulars in respect of
under this section except with the any such statement, return,
previous sanction of the Central accounts, documents,
Government or the State evidence, affidavit or
Government, as the case may be. deposition, for the purpose of
any prosecution under the
(4) Nothing contained in this Indian Penal Code or the
section shall apply to the disclosure Prevention of Corruption Act,
of,- 1988, or any other law for the
(a) any such particulars in respect time being in force; or
of any such statement, return, (b) any particulars to the
accounts, documents, evidence, Central Government or the
affidavit or deposition, for the State Government or to any
purpose of any prosecution under person acting in the
the Indian Penal Code (45 of 1860) implementation of this Act, for
or the Prevention of Corruption the purposes of carrying out
Act, 1988 (49 of 1988), or the Act, the objects of this Act; or
or any other law for the time being (c) any particulars when such
in force; or disclosure is occasioned by the
(b) any such particulars to the lawful exercise under this Act
Central Government or the State of any process for the service of
Government or to any person any notice or recovery of any
acting in the execution of this Act, demand; or
for verification of such particulars (d) any particulars to a civil
or for the purpose of carrying out court in any suit or
the object of the Act; or proceedings, to which the
(c) any such particulars when such Government or any authority
disclosure is occasioned by the under this Act is a party, which
lawful employment under the Act relates to any matter arising
of any process for the service of out of any proceedings under

any notice or the recovery of any this Act or under any other law
demand; or for the time being in force
(d) any such particulars to a Civil authorising any such authority
Court or Tribunal constituted to exercise any powers
under any Central law in any suit or thereunder; or
proceeding, to which the (e) any particulars to any officer
Government or any authority appointed for the purpose of
under the Act is a party, which audit of tax receipts or refunds
relates to any matter arising out of of the tax imposed by this Act;
any proceeding under the Act or or
under any other law for the time (f) any particulars where such
being in force authorising any such particulars are relevant for the
authority to exercise any powers purposes of any inquiry into the
thereunder; or conduct of any officer
(e) any such particulars to any appointed or authorised under
officer appointed for the purpose this Act, to any person or
of audit of tax receipts or refunds persons appointed as an
of the tax imposed by the Act; or inquiry officer under any law
(f) any such particulars, where such for the time being in force; or
particulars are relevant for the (g) any such particulars to an
purpose of any inquiry into the officer of the Central
conduct of any GST officer, to any Government or of any State
person or persons appointed as an Government, as may be
inquiry officer under any relevant necessary for the purpose of
law; or enabling that Government to
(g) any such particulars, to an levy or realise any tax or duty;
officer of the Central Government or
or any State Government as may be (h) any particulars when such
necessary for the purpose of disclosure is occasioned by the
enabling that Government to levy lawful exercise by a public
or realise any tax or duty imposed servant or any other statutory
by it; or authority, of his or its powers
(h) any such particulars, when such under any law for the time
disclosure is occasioned by the being in force; or

lawful exercise by a public servant (i) any particulars relevant to
or any other statutory authority, of any inquiry into a charge of
his or its powers under any law misconduct in connection with
for the time being in force; or any proceedings under this Act
(i) any such particulars relevant to against a practising advocate, a
any inquiry into a charge of tax practitioner, a practising
misconduct in connection with any cost accountant, a practising
proceedings under the Act against chartered accountant, a
a practising advocate, tax practising company secretary
practitioner, a practising cost to the authority empowered to
accountant, a practising chartered take disciplinary action against
accountant, a practicing company the members practising the
secretary to the authority profession of a legal
empowered to take disciplinary practitioner,a cost
action against the members accountant,a chartered
practising the profession of a legal accountant or a company
practitioner, cost accountant, secretary, as the case may be;
chartered accountant or company or
secretary, as the case may be; or (j) any particulars to any agency
(j) any such particulars to any appointed for the purposes of
agency appointed for the purposes data entry on any automated
of data entry on any automated system or for the purpose of
system or for the purpose of operating, upgrading or
operating, upgrading or maintaining any automated
maintaining any automated system system where such agency is
where such agency is contractually contractually bound not to use
bound not to use or disclose such or disclose such particulars
particulars except for the aforesaid except for the aforesaid
purposes; or purposes; or
(k) any such particulars to an (k) any particulars to an officer
officer of the Central Government of the Government as may be
or any State Government as may be necessary for the purposes of
necessary for the purposes of any any other law for the time
other law in force in India; being in force; and

and (l) any information relating to
(l) any information relating to any any class of taxable persons or
class of taxpayers or class of class of transactions for
transactions for publication, if, in publication, if, in the opinion of
the opinion of the Competent the Commissioner, it is
authority, it is desirable in the desirable in the public interest,
public interest, to publish such to publish such information.
information.
149 Publication of (1) If the Competent Authority is of 159 Publication of Commissioner or any
information opinion that it is necessary or information (1) If the Commissioner, or any authorized officer
respecting persons in expedient in the public interest to respecting persons in other officer authorised by him may publish name of
certain cases publish the names of any person certain cases. in this behalf, is of the opinion any person and any
and any other particulars relating that it is necessary or expedient other particulars if it is
to any proceedings or prosecutions in the public interest to publish necessary in the
under the Act in respect of such the names of any person and public interest, except
person, it may cause to be any other particulars relating to for penalty till the
published such names and any proceedings or prosecution expiry of period for
particulars in such manner as it under this Act in respect of filing an appeal.
thinks fit. such person, it may cause to be
published such names and
(2) No publication under this particulars in such manner as it
section shall be made in relation to thinks fit
any penalty imposed under the Act
until the time for presenting an (2) No publication under this
appeal to the First Appellate section shall be made in
Authority under section 98 has relation to any penalty imposed
expired without an appeal having under this Act until the time for
been presented or the appeal, if presenting an appeal to the
presented, has been disposed of. Appellate Authority under
Explanation. In the case of firm, section 107 has expired
company or other association of without an appeal having been
persons, the names of the partners presented or the appeal, if
of the firm, directors, managing presented, has been disposed
agents, secretaries and treasures of.

or managers of the company, or Explanation.In the case of
the members of the association, as firm, company or other
the case may be, may also be association of persons, the
published if, in the opinion of the names of the partners of the
Competent Authority, firm, directors, managing
circumstances of the case justify it. agents, secretaries and
treasures or managers of the
company, or the members of
the association, as the case
may be, may also be published
if, in the opinion of the
Commissioner, or any other
officer authorised by him in this
behalf, circumstances of the
case justify it.
150 Assessment (1) No assessment, re-assessment, 160 Assessment Assessment

proceedings, etc. not adjudication, review, revision, proceedings, etc. not (1) No assessment, re- proceedings, etc. not
to be invalid on appeal, rectification, notice, to be invalid on assessment, adjudication, to be invalid on
certain grounds summons or other proceedings certain grounds. review, revision, appeal, account of mistakes,
done, accepted, made, issued, rectification, notice, summons defects or omission.
initiated, or purported to have or other proceedings done,
been done, accepted, made, accepted, made, issued,
issued, initiated in pursuance of initiated, or purported to have
any of the provisions of the Act been done, accepted, made,
shall be invalid or deemed to be issued, initiated in pursuance of
invalid merely by reason of any any of the provisions of this Act
mistake, defect or omission shall be invalid or deemed to be
therein, if such assessment, re- invalid merely by reason of any
assessment, adjudication, review, mistake, defect or omission
revision, appeal, rectification, therein, if such assessment, re-
notice, summons or other assessment, adjudication,
proceedings is/are in substance review, revision, appeal,
rectification, notice, summons

and effect in conformity with or or other proceedings are in
according to the intents, purposes substance and effect in
and requirements of the Act or any conformity with or according to
earlier law. the intents, purposes and
requirements of this Act or any
(2) The service of any notice, order existing law
or communication shall not be
called in question if the notice, 2) The service of any notice, No notice, order or
order or communication, as the order or communication shall communication shall
case may be, has already been not be called in question, if the be questioned if the
acted upon by the person to whom notice, order or same has been
it is issued or where such service communication, as the case accepted by the
has not been called in question at may be, has already been acted person to whom it was
or in the earliest proceedings upon by the person to whom it issued.
commenced, continued or finalised is issued or where such service
pursuant to such notice, order or has not been called in question
communication at or in the earlier proceedings
commenced, continued or
finalised pursuant to such
notice, order or
communication
151 Rectification of Without prejudice to the provisions 161 Rectification of Rectification of

mistakes or errors of section 150, and errors apparent on Without prejudice to the mistakes or errors
apparent from record notwithstanding anything the face of record. provisions of section 160, and apparent from record
contained in any other provisions notwithstanding anything shall be made within a
of this Act, any authority, who has contained in any other period of 3 months
passed or issued any decision or provisions of this Act, any from the date of
order or summons or notice or authority, who has passed or issuance of such order
certificate or any other document, issued any decision or order or after granting natural
may rectify any error or mistake notice or certificate or any justice.
which is apparent from record in other document, may rectify
such decision or order or summons any error which is apparent on
or notice or certificate or any other the face of record in such

document, either on its own decision or order or notice or
motion or where such error or certificate or any other
mistake is brought to its notice by document, either on its own
any CGST / SGST officer or by the motion or where such error is
affected person within a period of brought to its notice by any
three months from the date of officer appointed under this
issue of such decision or order or Act or an officer appointed
summons or notice or certificate or under the State Goods and
other document, as the case may Services Tax Act or an officer
be: appointed under the Union
PROVIDED that no such territory Goods and Services
rectification shall be done after a Tax Act or by the affected
period of six months from the date person within a period of three
of issue of such decision or order or months from the date of issue
summons or notice or certificate or of such decision or order or
any other document: notice or certificate or any
other document, as the case
PROVIDED FURTHER that the may be:
period of six months referred to in Provided that no such
the first proviso shall not apply in rectification shall be done after
such cases where the rectification a period of six months from the
is purely in the nature of correction date of issue of such decision or
of a clerical or arithmetical error or order or notice or certificate or
mistake, arising from any any other document:
accidental slip or omission: Provided further that the
PROVIDED ALSO that the principles period of six months referred
of natural justice shall be followed to in the first proviso shall not
by the authority carrying out such apply in such cases where the
rectification if it adversely affects rectification is purely in the
any person. nature of correction of a
Explanation. For the removal of clerical or arithmetical error,
doubts, it is hereby clarified that arising from any accidental slip
the authority shall not, while or omission:

rectifying any mistake apparent Provided also that where such
from record, amend substantive rectification adversely affects
part of its decision or order or any person the principles of
summons or notice or certificate or natural justice shall be followed
any other document passed or, as by the authority carrying out
the case may be, issued under the such rectification.
provisions of this Act
152 Bar of jurisdiction of Save as provided by section 106 162 Bar of jurisdiction of
civil courts and 107, no civil court shall have civil courts Save as provided by sections No civil court will
jurisdiction to deal with or decide 117 and 118, no civil court shall have jurisdiction on
any question arising from or have jurisdiction to deal with or the matters under
relating to anything done or decide any question arising this act.
purported to be done under the from or relating to anything
Act done or purported to be done
under this Act.
153 Levy of fees Wherever a copy of any order or 163 Levy of fees. Wherever a copy of any order Enabling provision to
document is to be provided to any or document is to be provided collect fees for
person on an application made by to any person on an application providing the
him for that purpose, there shall be made by him for that purpose, documents.
paid such fee as may be prescribed, there shall be paid such fee as
which may include a fee for such may be prescribed.
application also.
154 Power of Central (or (1) The Central Government (or the 164 Power of Government has been
State) Government to State Government) may, on the Government to make (1) The Government may, on empowered to make
make rules recommendation of the Council, rules the recommendations of the rules for carrying out
make rules, including rules Council, by notification, make the provisions of this
conferring the power to issue rules for carrying out the act including
notifications with retrospective provisions of this Act retrospective effect to
effect under those rules, to carry the rules.
into effect the purposes of this Act. (2) Without prejudice to the
(2) In particular, and without generality of the provisions of
prejudice to the generality of the sub-section (1), the
foregoing power, such rules may Government may make rules

(i) provide for the date for for all or any of the matters
determination of rate of tax and which by this Act are required
the place of supply of goods or to be, or may be, prescribed or
services or both; in respect of which provisions
(ii) having regard to the normal are to be or may be made by
practice in the supply of goods or rules.
services, define or specify the kinds
of trade discount to be excluded (3) The power to make rules
from the value under section 15 conferred by this section shall
including the circumstances in include the power to give
which and the conditions subject to retrospective effect to the rules
which such discount is to be so or any of them from a date not
excluded; earlier than the date on which
(iii) provide for determining the the provisions of this Act come
value of taxable supplies in the into force
situations mentioned under
section 15; 4) Any rules made under sub-
(iv) provide, subject to such section (1) or sub-section (2)
conditions as may be prescribed, may provide that a
for the grant of input tax credit of contravention thereof shall be
tax paid on the input supplies of punishable with a penalty not
goods or services used in or in exceeding ten thousand
relation to the providing of the rupees.
output taxable supplies of goods or
services, and the manner of
utilization of such credit;
(v) provide for the lapsing of input
tax credit lying unutilized, in the
circumstances as may be specified
in the rules;
(vi) provide for withdrawal of
facilities or imposition of
restrictions (including restrictions
on utilisation of input tax credit) on

taxable person or suspension or
revocation of registration of
taxable person, for evasion of tax
or misuse of input tax credit;
(vii) provide, subject to such
conditions as may be prescribed,
for the carrying forward of the
unutilized balances of Cenvat
credit of the duties of excise and
the service tax, under the Cenvat
Credit Rules 2004, (or of VAT credit
under the state VAT credit rules)
lying with the taxable persons on
the date of their switching over to
GST;
(viii) specify the persons who shall
get themselves registered under
section 23 and the time, manner
and form in which application for
registration shall be made;
(ix) provide for the manner of
verification of application and issue
of registration under the Act and
the fees, if any, to be charged
therefor;
(x) provide for the situations and
manner of grant of deemed
registration under the Act;
(xi) provide for the manner of
migration, amendment, surrender,
revocation, suspension,
cancellation of registration under
the Act;

(xii) provide for the assessment and
collection of tax, the authorities by
whom functions under the Act are
to be discharged, the issue of
notices requiring payment, the
manner in which tax shall be
payable, and the recovery of tax
not paid;
(xiii) impose on taxable persons or
other persons as may be specified,
the duty of furnishing information,
maintaining records and filing
returns, and may also prescribe the
nature of such information and the
form of such records and returns,
the particulars to be contained
therein, and the manner in which
they shall be verified;
(xiv) provide for the form, manner
and frequency of the returns to be
furnished and the late fee for
delayed furnishing of return under
relevant section;
(xv) provide for charging or
payment of interest under the
various provisions of the Act;
(xvi) provide for the detention or
attachment of goods, plant,
machinery or material and other
movable or immovable properties
for the purpose of exacting the tax
on taxable supplies in respect of
which breaches of the Act or rules
made thereunder have been

committed and the disposal of
things so detained or attached or
confiscated;
(xvii) authorise and regulate the
compounding of offences against,
or liabilities incurred under the Act
or the rules made thereunder;
(xviii) provide for the amount to be
paid for compounding and the
manner of compounding of
offences under section 97;
(xix) provide for publication,
subject to such conditions as may
be specified, the names and other
particulars of persons found guilty
of contravention of any provision
of the Act or of any rule made
thereunder;
(xx) provide for the manner of
recovery of any amount due to the
Central Government (or state
government) under section 72;
(xxi) authorise and regulate the
inspection and audit of business
premises and provide for the taking
of samples, and for the making of
tests, of any substance produced
therein, and for the inspection or
search of any place or conveyance
used for the production, storage,
sale, supply or transport of goods,
and so far as such inspection or
search is essential for the proper

levy and collection of the tax
imposed by the Act, of any other
taxable supply of goods or services;
(xxii) specify the form and manner
in which application for refund
shall be made under section 48;
(xxiii) provide for the manner in
which amounts shall be credited to
the Consumer Welfare Fund, their
utilization, and the form in which
the accounts and records relating
to the Fund shall be maintained;
(xxiv) specify the forms in which
appeals, applications and
memoranda of cross objections
shall be filed and verified under
Chapter XXI of the Act;
(xxv) provide for the qualifications
and the manner of appointment of
the National President, the State
President, and the Members of the
Appellate Tribunal under section
100 of the Act, and other matters
related or incidental thereto;
(xxvi) regulate in such manner as
the Central Government / State
Government thinks fit, the
movement of supplies from any
part of India to any other part
thereof;
(xxvii) regulate the removal of
taxable supplies of goods from the
place where produced, stored or
manufactured or subjected to any

process of production or
manufacture and their transport to
or from the premises of a
registered person, or a bonded
warehouse, or to a market;
(xxviii) provide for the
appointment, licensing,
management and supervision of
bonded warehouses and the
procedure to be followed for entry
of goods into such warehouses and
clearance of goods therefrom;
(xxix) provide for the distinguishing
of supply of goods which have been
manufactured after registration, of
materials which have been
imported, and of supply of goods
on which tax has been paid, or
which are exempt from tax under
this Act, or any other class of goods
as may be specified in such rules;
(xxx) require that taxable supplies
of specified goods shall not be
made except in prescribed
containers, bearing a banderol,
stamp or label of such nature and
affixed in such manner as may be
prescribed;
(xxxi) provide for the grant of a
rebate of the tax paid on supply of
goods or services which are
exported out of India or shipped for
consumption on a voyage to any

port outside India including
interest thereon;
(xxxii) provide for rebate of tax
paid or payable on the taxable
supply of services used as input
services in the supply of goods or
services exported out of India
under section 48;
(xxxiii) provide for the charging of
fees for the examination of goods
intended for export out of India
and for rendering any other service
by a GST Officer under this Act or
(xxxiv) authorise the Board (or
competent authority) or officers of
GST, as the case may be, appointed
for the purposes of this Act to
provide, by written instructions, for
supplemental matters arising out
of any rule made by the Central
Government (or the State
Government) under this section;
(xxxv) provide for the manner of
provisional attachment of property
under section 77;
(xxxvi) make provisions for
determining export of taxable
supply of services;
(xxxvii) provide for grant of
exemption to, or rebate of tax paid
on, taxable supply of services
which are exported out of India;

(xxxviii) provide for manner of
administering of payment of taxes
under the compounding of tax;
(xxxix) provide for dealing with
situations where goods are
returned;
(xl) provide for specifying the
details to be given in the invoices,
the maintenance of accounts, the
furnishing of audit reports, and
matters related thereto;
(xli) provide for the qualifications
and the manner of appointment of
the Advance Ruling authority under
section 114 of the Act, and other
matters related to functioning of
the authority;
(xlii) provide for the qualifications
of tax return preparers, tax
practitioners and authorized
representatives under various
provisions of the Act, the manner
of their selection or appointment
or nomination, their codes of
conduct, and other matters related
or incidental thereto;
(xliii) provide for matters relating
to tax deducted at source and tax
collected at source;
(xliv) provide for matters covered
by Chapter XXVII;
(xlv) provide for the suspension of
certain facilities admissible under
this Act or the rules made

thereunder in case of repeat
violations of conditions and
restrictions as may be prescribed;
(xlvi) provide for manner of
conduct of audit of registered
taxable person under Chapter XVI;
and
(xlvii) any other matter related to
administering or enforcing the
provisions of the Act.
(3) The power to make rules
conferred by this section shall on
the first occasion of the exercise
thereof include the power to give
retrospective effect to the rules or
any of them from a date not earlier
than the date on which the
provisions of this Chapter come
into force.
(4) In making rules under this
section, the Central Government
(or State Government) may provide
that any person committing a
breach of any rule shall, where no
other penalty is provided by the
Act, be liable to a penalty not
exceeding ten thousand rupees
155 General power to (1) The Commissioner may make 165 Power to make Board has been
make Regulations regulations consistent with this Act regulations. The Board may, by notification, empowered to make
and rules, generally to carry out the make regulations consistent regulations.
purposes of this Act. with this Act and the rules
(2) In particular and without made thereunder to carry out
prejudice to the generality of the the provisions of this Act
foregoing powers, such regulations

may provide for all or any of the
following matters namely-
(a) .....
(b) ........
(c) ..
162 Publication of rules (1) All rules made and notifications 166 Laying of rules, Every rule made by the Fantastic provision in
and notifications and issued under the Act shall be regulations and Government, every regulation the legislative history
laying of rules before published in the Official Gazette. notifications made by the Board and every of any act.
Parliament / State (2) Every rule made under the Act, notification issued by the
Legislature every notification issued under Government under this Act, Any notification, rules
section -----, section ----, section --- shall be laid, as soon as may be issued will have to be
-- and section ----- (depending on after it is made or issued, tabled before each
the final full draft) and every order before each House of house of the
made under section -----, section -- Parliament, while it is in parliament either in
--, section ----- and section ----- session, for a total period of the same session or
(depending on the final full draft), thirty days which may be one or two or more
other than an order relating to comprised in one session or in successive sessions
goods or services or both of two or more successive immediately following
strategic, secret, individual or sessions, and if, before the the sessions when
personal nature, shall be laid, as expiry of the session such rules /
soon as may be after it is made or immediately following the notifications where
issued, before Parliament / State session or the successive issued and the same
Legislature, while it is in session, for sessions aforesaid, both has to be agreed by
a total period of thirty days which Houses agree in making any both houses and if the
may be comprised in one session, modification in the rule or same is modified by
or in two or more successive regulation or in the both houses, then
sessions, and if, before the expiry notification, as the case may such rules and
of the session immediately be, or both Houses agree that regulations may be
following the session or the the rule or regulation or the annulled but it will be
successive sessions aforesaid, notification should not be prospective
Parliament / State Legislature made, the rule or regulation or
agree in making any modification in notification, as the case may Procedure for laying
the rule or notification or order, or be, shall thereafter have effect down / modifications
Parliament / State Legislature only in such modified form or of rules, regulations,

agree that the rule should not be be of no effect, as the case may notifications is
made or notification or order be; so, however, that any such specified
should not be issued or made, the modification or annulment
rule or notification or order shall shall be without prejudice to
thereafter have effect only in such the validity of anything
modified form or be of no effect, as previously done under that rule
the case may be; so, however, that or regulation or notification, as
any such modification or the case may be.
annulment shall be without
prejudice to the validity of anything
previously done under that rule or
notification or order.
156 Delegation of powers The Competent Authority may, by 167 Delegation of Commissioner has
notification in the Gazette direct powers. The Commissioner may, by power to delegate the
that subject to such conditions, if notification, direct that subject authority.
any, as may be specified in the to such conditions, if any, as
notification, any power exercisable may be specified in the
by any authority or officer under notification, any power
the Act may be exercisable also by exercisable by any authority or
another authority or officer as may officer under this Act may be
be specified in such notification. exercisable also by another
authority or officer as may be
specified in such notification.
157 Instructions to GST (1) The Board [the Competent 168 Power to issue The Board may, if it considers it For implementation of
Officers Authority of the State Government instructions or necessary or expedient so to do this act Board may
as notified] may, if it considers it directions. for the purpose of uniformity in issue instruction to
necessary or expedient so to do for the implementation of this Act, central officers.
the purpose of uniformity in the issue such orders, instructions
implementation of the Act, issue or directions to the central tax
such orders, instructions or officers as it may deem fit, and
directions to the GST Officers as it thereupon all such officers and
may deem fit, and thereupon all all other persons employed in
GST officers and all other persons the implementation of this Act

employed in the execution of the shall observe and follow such
Act shall observe and follow such orders, instructions or
orders, instructions or directions: directions:
PROVIDED that no such orders, Explanation.For the
instructions or directions shall be purposes of this section, the
issued Commissioner specified in sub-
(a) so as to require any GST Officer section (__) of section __, sub-
to make a particular section (__) of section __,
assessment/adjudication or to clause (__) of sub-section (__)
dispose of a particular case in a of section __, clause (__) of
particular manner; or sub-section (__) of section __,
(b) so as to interfere with the sub-section (__) of section __,
discretion of the First Appellate sub-section (__) of section __,
Authority in the sub-section (__) of section __,
exercise of his appellate functions. section __, sub-section (__) of
(2) The Commissioner specified in section __, sub-section (__) of
sub-section (79), (83) of section 2, section __, and sub-section (__)
sub-section (3) of section 6, of __ shall mean a
clause(b) of sub-section(4) of Commissioner or Joint
section 17 , clause (a) of subsection Secretary posted in the Board
(7) of section 23 , sub-section (1) of and such Commissioner or Joint
section 32, sub-section (2) of Secretary shall exercise the
section 33, sub-section (6) of powers specified in the said
section 34, section 88, sub-section sections with the approval of
(3) of section 101, sub-section (1) the Board.
of section 141 , and sub-section (1)
of 155 shall mean a Commissioner
or Joint Secretary posted in the
Board and such Commissioner or
Joint Secretary shall exercise the
powers specified in the said
sections with the approval of the
Board.

159 Service of notice in (1) Any decision, order, summons, 169 Service of notice in Method of service of
certain circumstances notice or other communication certain (1) Any decision, order, any decision, order,
under the Act or the rules made circumstances. summons, notice or other summons, notice etc
thereunder shall be served by any communication under this Act shall be -
one of the following methods, or the rules made thereunder 1. messenger
namely: - shall be served by any one of including courier to
(a) by giving or tendering it directly the following methods, taxable person,
or by a messenger including a namely: - manager, authorized
courier to the addressee or the (a) by giving or tendering it representative,
taxpayer or to his manager or to directly or by a messenger advocate, tax
agent duly authorized or an including a courier to the practitioner, regular
advocate or a tax practitioner addressee or the taxable employee / adult
holding authority to appear in the person or to his manager or member of family of
proceeding on behalf of the authorised representative or taxable person.
taxpayer or to a person regularly an advocate or a tax
employed by him in connection practitioner holding authority 2. Registered Post
with the business, or to any adult to appear in the proceedings on 3. E-mail
member of family residing with the behalf of the taxable person or 4. Display on common
taxpayer, or to a person regularly employed portal
(b) by registered post or speed post by him in connection with the 5.Publication in
or courier with acknowledgement business, or to any adult Newspaper
due, to the person for whom it is member of family residing with
intended or his authorised agent, if the taxable person; or
any at his last known place of (b) by registered post or speed
business or residence, or post or courier with
(c) by sending a communication to acknowledgement due, to the
his e-mail address provided at the person for whom it is intended
time of registration or as amended or his authorised
from time to time, or representative, if any, at his last
(d) by making it available on the known place of business or
Common Portal, or residence; or
(e) by publication in a newspaper (c) by sending a communication
circulating in the locality in which to his e-mail address provided
the taxpayer or the person to

whom it is issued is last known to at the time of registration or as
have resided, carried on business amended from time to time; or
or personally worked for gain, or (d) by making it available on the
(f) if none of the modes aforesaid is common portal; or
practicable, by affixing it in some (e) by publication in a
conspicuous place at his last known newspaper circulating in the
place of business or residence, or locality in which the taxable
(g) if the mode prescribed under (f) person or the person to whom
is also not practicable for any it is issued is last known to have
reason, then by affixing a copy resided, carried on business or
thereof on the notice board of the personally worked for gain; or
office or authority who or which (f) if none of the modes
passed such decision or order or aforesaid is practicable, by
issued such summons or notice. affixing it in some conspicuous
(2) Every decision, order, place at his last known place of
summons, notice or any business or residence and if
communication shall be deemed such mode is not practicable
to have been served on the date on for any reason, then by affixing
which it is tendered or published or a copy thereof on the notice
a copy thereof is affixed in the board of the officer or authority
manner provided in sub-section who or which passed such
(1). decision or order or issued such
(3) When such decision, order, summons or notice.
summons, notice or any
communication is sent by (2) Every decision, order,
registered post or speed post, it summons, notice or any
shall be deemed to have been communication shall be
received by the addressee at the deemed to have been served
expiry of the period normally taken on the date on which it is
by such post in transit unless the tendered or published or a
contrary is proved. copy thereof is affixed in the
manner provided in sub-
section (1).

(3) When such decision, order,
summons, notice or any
communication is sent by
registered post or speed post, it
shall be deemed to have been
received by the addressee at
the expiry of the period
normally taken by such post in
transit unless the contrary is
proved.
160 Rounding off of tax The amount of tax, interest, 170 Rounding off of tax Rounding of tax,
etc. penalty, fine or any other sum etc. The amount of tax, interest, interest, penalty, fine
payable, and the amount of refund penalty, fine or any other sum to the nearest rupees.
or any other sum due, under the payable, and the amount of
provisions of the Act shall be refund or any other sum due,
rounded off to the nearest rupee under the provisions of this Act
and, for this purpose, where such shall be rounded off to the
amount contains a part of a rupee nearest rupee and, for this
consisting of paise then, if such part purpose, where such amount
is fifty paise or more, it shall be contains a part of a rupee
increased to one rupee and if such consisting of paise, then, if such
part is less than fifty paise it shall be part is fifty paise or more, it
ignored shall be increased to one rupee
and if such part is less than fifty
paise it shall be ignored.
163 Anti-profiteering (1) The Central Government may 171 Anti-profiteering (1) Any reduction in rate of tax Reduction in rate of
Measure by law constitute an Authority, or Measure. on any supply of goods or taxes or the benefit of
entrust an existing Authority services or the benefit of input ITC to be passed on to
constituted under any law, to tax credit shall be passed on to the recipient by way
examine whether input tax credits the recipient by way of of reduction in prices.
availed by any registered taxable

person or the reduction in the price commensurate reduction in Penal clause has been
on account of any reduction in the prices. deleted
tax rate have actually resulted in a
commensurate reduction in the (2) The Central Government
price of the said goods and/or may on recommendations of
services supplied by him. the Council, by notification,
(2) The Authority referred to in sub- constitute an Authority, or
section (1) shall exercise such empower an existing Authority
functions and have such powers, constituted under any law for
including those for imposition of the time being in force, to
penalty, as may be prescribed in examine whether input tax
cases where it finds that the price credits availed by any
being charged has not been registered person or the
reduced as aforesaid reduction in the tax rate have
actually resulted in a
commensurate reduction in the
price of the goods or services or
both supplied by him.
(3) The Authority referred to in
sub-section (2) shall exercise
such powers and discharge
such functions as may be
prescribed
158 Removal of difficulties (1) If any difficulty arises in giving 172 Removal of (1) If any difficulty arises in Government has been
effect to any provision of the Act, difficulties. giving effect to any provisions empowered to
the Central Government / State of this Act, the Government remove the difficulties
Government may, on the may, on the recommendations in implementation of
recommendation of the Council, by of the Council, by a general or a this act.
general or special order published special order published in the
in the Gazette, do anything which Official Gazette, make such
appears to be necessary or provisions not inconsistent
expedient for the purpose of with the provisions of this Act
removing the difficulty: or the rules or regulations

PROVIDED that no such order shall made thereunder, as may be
be made after the expiry of a necessary or expedient for the
period of two years purpose of removing the said
from the date of effect of the difficulty :
provision giving rise to the Provided that no such order
difficulty. shall be made after the expiry
(2) Every order made under this of a period of three years from
section shall be laid, as soon as may the date of commencement of
be, after it is made, before this Act.
Parliament / State Legislature.
(2) Every order made under this
section shall be laid, as soon as
may be, after it is made, before
each House of Parliament.
173 Amendment of Act 32 Save as otherwise provided in

of 1994. this Act, Chapter V of the
Finance Act, 1994 shall be
omitted
164 Repeal and saving (1) From the date of 174 Repeal and saving. (1) Save as otherwise provided
commencement of the Act, the in this Act, on and from the
(State) General Sales Tax/Value date of commencement of this Saving provision of
Added Tax Act, the Central Excise Act, the Central Excise Act, GST Act for existing
Act 1944, and the Central Excise 1944, the Central Excise Tariff laws has been
Tariff Act 1985 shall apply only in Act, 1985 , except in respect of provided.
respect of goods included in the goods included in the entry 84
entry 84 and entry 54 of the Union of the Union List of the seventh
List and the State List respectively, Schedule to the Constitution,
of the Schedule VII to the and the Medicinal and Toilet
Constitution of India. Preparations (Excise Duties)
PROVIDED that the aforesaid Act, 1955 (hereafter referred to
restriction of the application of the as the repealed Acts) are
statutes referred above shall not hereby repealed.

(a) Revive anything not in force or
existing at the time at which the (2) The repeal of the said Acts
restriction takes effect; or and the amendment of the
(b) Affect the previous operation of Finance Act, 1994 (hereafter
the unrestricted Acts or anything referred to as such amendment
duly done or suffered thereunder; or amended Act, as the case
or may be) to the extent
(c) Affect any right, privilege, mentioned in the sub-section
obligation, or liability acquired, (1) shall not
accrued or incurred under the (a) revive anything not in force
unrestricted Acts; or or existing at the time of such
(d) Affect any tax, surcharge, amendment or repeal; or
penalty, interest as are due or may (b) affect the previous
become due or any forfeiture or operation of the amended Act
punishment incurred or inflicted in or repealed Acts and orders or
respect of any offence or violation anything duly done or suffered
committed under the provisions of thereunder; or
the unrestricted Acts; or (c) affect any right, privilege,
(e) Affect any investigation, obligation, or liability acquired,
enquiry, assessment proceeding, accrued or incurred under the
any other legal proceeding or amended Act or repealed Acts
remedy in respect of any such tax, or orders under such repealed
surcharge, penalty, interest, or amended Acts ; or
right, privilege, obligation, liability, (d) affect any tax, surcharge,
forfeiture or punishment, as penalty, interest as are due or
aforesaid, and any such may become due or any
investigation, enquiry, assessment forfeiture or punishment
proceeding, adjudication and other incurred or inflicted in respect
legal proceeding or remedy may be of any offence or violation
instituted, continued or enforced, committed against the
and any such tax, surcharge, provisions of the amended Act
penalty, interest, forfeiture or or repealed Acts; or
punishment may be levied or (e) affect any investigation,
inquiry, assessment

imposed as if these Acts had not proceedings, adjudication and
been so restricted. any other legal proceedings or
(f) Affect any proceeding including recovery of arrears or remedy
that relating to an appeal, revision, in respect of any such tax,
review or reference, instituted surcharge, penalty, fine,
before the appointed day under interest, right, privilege,
the earlier law and such proceeding obligation, liability, forfeiture
shall be continued under the or punishment, as aforesaid,
earlier law as if this Act had not and any such investigation,
come into force and the said law inquiry, assessment
had not been repealed. proceedings, adjudication and
(2) The following Acts are hereby other legal proceedings or or
repealed, to the extent mentioned recovery of arrears remedy
hereunder, namely:- (as per the may be instituted, continued or
taxes subsumed under GST enforced, and any such tax,
.) surcharge, penalty, fine,
(a) The Entry Tax Act,... interest, forfeiture or
(b) The Entertainment Tax, punishment may be levied or
... imposed as if these Acts had
(c) The Luxury Tax Act, not been so amended or
... repealed;
(d) Duty of Excise on Medicinal and (f) affect any proceedings
Toilet Preparation Act, including that relating to an
(e) Chapter V of the Finance Act, appeal, revision, review or
1994. reference, instituted before on
(3) The repeals referred to in sub- or after the appointed day
section (2) shall not under the said amended Act or
(a) Revive anything not in force or repealed Acts and such
existing at the time at which the proceedings shall be continued
repeal takes effect; or under the said amended Act or
(b) Affect the previous operation repealed Acts as if this Act had
of the repealed Acts or anything not come into force.
duly done or suffered thereunder;
or

(c) Affect any right, privilege, (3) The mention of the
obligation, or liability acquired, particular matters referred to
accrued or incurred under the in sub-sections (1) and (2) shall
repealed Acts; or not be held to prejudice or
(d) Affect any tax, surcharge, affect the general application
penalty, interest as are due or may of section 6 of the General
become due or any forfeiture or Clauses Act, 1897 with regard
punishment incurred or inflicted in to the effect of repeal.
respect of any offence or violation
committed under the provisions of
the repealed Acts; or
(e) Affect any investigation,
enquiry, assessment proceeding,
any other legal proceeding or
remedy in respect of any such tax,
surcharge, penalty, interest,
right, privilege, obligation, liability,
forfeiture or punishment, as
aforesaid, and any such
investigation, enquiry, assessment
proceeding, adjudication and other
legal proceeding or remedy may be
instituted, continued or enforced,
and any such tax, surcharge,
penalty, interest, forfeiture or
punishment may be levied or
imposed as if these Acts had not
been enacted.
(f) Affect any proceeding including
that relating to an appeal, revision,
review or reference, instituted
before the appointed day under
the earlier law and such proceeding

shall be continued under the
earlier law as if this Act had
not come into force and the said
law had not been repealed.

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CGST: THE CENTRAL GOODS & SERVICES TAX ACT, 2017

Old Model GST Law Nov 2016 CGST Bill, 2017

Sec Clause Provision Sec Clause Provision Impact Analysis

Institute of Cost Accountants of India

Sec Clause Provision Sec Clause Provision Impact Analysis

Institute of Cost Accountants of India

Sec Clause Provision Sec Clause Provision Impact Analysis

Institute of Cost Accountants of India

Sec Clause Provision Sec Clause Provision Impact Analysis

Institute of Cost Accountants of India

Sec Clause Provision Sec Clause Provision Impact Analysis

Sec Clause Provision Sec Clause Provision Impact Analysis

Institute of Cost Accountants of India

Sec Clause Provision Sec Clause Provision Impact Analysis

Institute of Cost Accountants of India

Sec Clause Provision Sec Clause Provision Impact Analysis

Institute of Cost Accountants of India

Sec Clause Provision Sec Clause Provision Impact Analysis

Sec Clause Provision Sec Clause Provision Impact Analysis

Sec Clause Provision Sec Clause Provision Impact Analysis

2(22) cess shall have the meaning New Definition added

Institute of Cost Accountants of India

Sec Clause Provision Sec Clause Provision Impact Analysis

2(25) common working days in 2(27) common working days in No Change

Institute of Cost Accountants of India

Sec Clause Provision Sec Clause Provision Impact Analysis

2(29) competent authority means New Definition added

2(27) composite supply means a 2(30) composite supply means a No Change

Institute of Cost Accountants of India

Sec Clause Provision Sec Clause Provision Impact Analysis

2(28) consideration in relation to 2(31) consideration in relation to the No Change

Sec Clause Provision Sec Clause Provision Impact Analysis

Sec Clause Provision Sec Clause Provision Impact Analysis

Institute of Cost Accountants of India

Sec Clause Provision Sec Clause Provision Impact Analysis

Institute of Cost Accountants of India

Sec Clause Provision Sec Clause Provision Impact Analysis

2(40) designated authority means New Definition added

2(38) document includes written 2(41) document includes written or No Change

2(39) earlier law means any of Deleted

Institute of Cost Accountants of India

Sec Clause Provision Sec Clause Provision Impact Analysis

Institute of Cost Accountants of India

Sec Clause Provision Sec Clause Provision Impact Analysis

2(49) family means, - New definition added.

2(45) First Appellate Authority Deleted

Institute of Cost Accountants of India

Sec Clause Provision Sec Clause Provision Impact Analysis

Institute of Cost Accountants of India

Sec Clause Provision Sec Clause Provision Impact Analysis

Institute of Cost Accountants of India

Sec Clause Provision Sec Clause Provision Impact Analysis

2(55) Goods and services tax New Definition Added

2(56) "India" means the territory of New Definition Added

Institute of Cost Accountants of India

Sec Clause Provision Sec Clause Provision Impact Analysis

Institute of Cost Accountants of India

Sec Clause Provision Sec Clause Provision Impact Analysis

Institute of Cost Accountants of India

Sec Clause Provision Sec Clause Provision Impact Analysis

Institute of Cost Accountants of India

Sec Clause Provision Sec Clause Provision Impact Analysis

2(60) inward supply in relation to 2(67) inward supply in relation to a No Change