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1
L. A. BILL No. XLVII OF 2019.
A BILL
further to amend the Maharashtra Goods and Services Tax Act, 2017.
WHEREAS it is expedient further to amend the Maharashtra Goods
and Services Tax Act, 2017, for the purposes hereinafter appearing; it is
hereby enacted in the Seventieth Year of the Republic of India as follows :-
1.
(1) This Act may be called the Maharashtra Goods and Services Tax
(Amendment) Act, 2019.
(2) It shall come into force on the 1st January 2020.
Short title
and commen-
cement.
Mah.
XLIII of
2017.
¦ÉÉMÉ +É`ö-97-1.
(1)
BSɤÉÒ-1824--1.
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ʴɦÉÉMÉÉEòbÚ÷xÉ +ɱÉä±ÉÒ Ê´ÉvÉäªÉEäò (<ÆOÉVÉÒ +xÉÖ´ÉÉnù).
In pursuance of clause (3) of Article 348 of the Constitution of India, the following
translation in English of the Maharashtra Goods and Services Tax (Amendment)
Bill, 2019, (L.A. Bill No. XLVII of 2019), introduced in the Maharashtra Legislative
Assembly on the 19th December 2019, is hereby published under the authority of the
Governor.
By order and in the name of the Governor of Maharashtra,
RAJENDRA G. BHAGWAT,
Secretary (Legislation) to Government,
Law and Judiciary Department,
RNI. No. MAHENG/2009/35528
2
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2.
In section 2 of the Maharashtra Goods and Services Tax Act, 2017
(hereinafter referred to as “the principal Act”), in clause (4), after the words
“the Appellate Authority for Advance Ruling,” the words “the National
Appellate Authority for Advance Ruling,” shall be inserted.
3.
In section 10 of the principal Act,—
(a) in sub-section (1), after the second proviso, the following
Explanation shall be inserted, namely:—
“Explanation.—For the purposes of second proviso, the value of
exempt supply of services provided by way of extending deposits, loans
or advances in so far as the consideration is represented by way of
interest or discount shall not be taken into account for determining the
value of turnover in the State.”;
(b) in sub-section (2),—
(i) in clause (d), the word “and” occurring at the end shall be
deleted;
(ii) in clause (e), for the word “Council:”, the words “Council;
and” shall be substituted;
(iii) after clause (e), the following clause shall be inserted
namely:—
“(f) he is neither a casual taxable person nor a non-resident
taxable person:”;
(c) after sub-section (2), the following sub-section shall be inserted,
namely:—
“(2A) Notwithstanding anything to the contrary contained in
this Act, but subject to the provisions of sub-sections (3) and (4) of
section 9, a registered person, not eligible to opt to pay tax under
sub-section (1) and sub-section (2), whose aggregate turnover in the
preceding financial year did not exceed fifty lakh rupees, may opt
to pay, in lieu of the tax payable by him under sub-section (1) of
section 9, an amount of tax calculated at such rate as may be
prescribed, but not exceeding three per cent. of the turnover in
State, if he is not,—
(a) engaged in making any supply of goods or services which
are not leviable to tax under this Act;
(b) engaged in making any inter-State outward supplies
of goods or services;
(c) engaged in making any supply of goods or services
through an electronic commerce operator who is required to
collect tax at source under section 52;
(d) a manufacturer of such goods or supplier of such
services as may be notified by the Government on the
recommendations of the Council; and
(e) a casual taxable person or a non-resident taxable
person:
Amendment
of section 2 of
Mah. XLIII of
2017.
Amendment
of section 10
of Mah. XLIII
of 2017.
Mah.
XLIII of
2017.
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3
Provided that, where more than one registered person are
having the same Permanent Account Number issued under the
Income-tax Act, 1961, the registered person shall not be eligible to
opt for the scheme under this sub-section unless all such registered
persons opt to pay tax under this sub-section.”;
(d) in sub-section (3), after the words, brackets and figure “under
sub-section (1)” at both the places where they occur, the words,
brackets, figure and letter “or sub-section (2A), as the case may be,”
shall be inserted;
(e) in sub-section (4), after the words, brackets and figure “ of
sub-section (1)”, the words, brackets, figure and letter “or, as the
case may be, sub-section (2A)” shall be inserted;
(f) in sub-section (5), after the words, brackets and figure “under
sub-section (1)” the words, brackets, figure and letter “or sub-section
(2A), as the case may be,” shall be inserted;
(g) after sub-section (5), the following Explanations shall be
inserted, namely :—
“Explanation 1.—For the purposes of computing aggregate
turnover of a person for determining his eligibility to pay tax under
this section, the expression “aggregate turnover” shall include the
value of supplies made by such person from the 1st day of April of
financial year upto the date when he becomes liable for registration
under this Act, but shall not include the value of exempt supply of
services provided by way of extending deposits, loans or advances
in so far as the consideration is represented by way of interest or
discount.
Explanation 2.—For the purposes of determining the tax
payable by a person under this section, the expression “turnover in
State” shall not include the value of following supplies, namely:—
(i) supplies from the first day of April of a financial year upto
the date when such person becomes liable for registration under
this Act; and
(ii) exempt supply of services provided by way of extending
deposits, loans or advances in so far as the consideration is
represented by way of interest or discount.”.
4.
In section 22 of the principal Act, in sub-section (1), after the second
proviso, the following shall be inserted, namely :—
“Provided also that, the Government may, on the recommenda-
tions of the Council, enhance the aggregate turnover from twenty
lakh rupees to such amount not exceeding forty lakh rupees in case
of supplier who is engaged exclusively in the supply of goods, subject
to such conditions and limitations, as may be notified.
Explanation.—For the purposes of this sub-section, a person shall
be considered to be engaged exclusively in the supply of goods even
if he is engaged in exempt supply of services provided by way of
extending deposits, loans or advances in so far as the consideration
is represented by way of interest or discount.”.
Amendment
of section 22
of Mah. XLIII
of 2017.
43 of
1961.
4
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5.
In section 25 of the principal Act, after sub-section (6), the following
sub-sections shall be inserted, namely :—
“(6A) Every registered person shall undergo authentication, or furnish
proof of possession of Aadhaar number, in such form and manner and within
such time as may be prescribed :
Provided that, if an Aadhaar number is not assigned to the registered
person, such person shall be offered alternate and viable means of
identification in such manner as Government may, on the recommendations
of the Council, prescribe :
Provided further that, in case of failure to undergo authentication or
furnish proof of possession of Aadhaar number or furnish alternate and viable
means of identification, registration allotted to such person shall be deemed
to be invalid and the other provisions of this Act shall apply as if such person
does not have a registration.
(6B) On and from the date of notification, every individual shall, in order
to be eligible for grant of registration, undergo authentication, or furnish
proof of possession of Aadhaar number, in such manner as the Government
may, on the recommendations of the Council, specify in the said notification :
Provided that, if an Aadhaar number is not assigned to an individual,
such individual shall be offered alternate and viable means of identification
in such manner as the Government may, on the recommendations of the
Council, specify in the said notification.
(6C) On and from the date of notification, every person, other than an
individual, shall, in order to be eligible for grant of registration, undergo
authentication, or furnish proof of possession of Aadhaar number of the Karta,
Managing Director, whole time Director, such number of partners, Members
of Managing Committee of Association, Board of Trustees, authorised
representative, authorized signatory and such other class of persons, in such
manner, as the Government may, on the recommendations of the Council,
specify in the said notification :
Provided that, where such person or class of persons have not been
assigned the Aadhaar number, such person or class of persons shall be offered
alternate and viable means of identification in such manner as the
Government may, on the recommendations of the Council, specify in the said
notification.
(6D) The provisions of sub-section (6A) or sub-section (6B) or
sub-section (6C) shall not apply to such person or class of persons or part of
the State, as the Government may, on the recommendations of the Council,
specify by notification.
Explanation.–For the purposes of this section, the expression “ Aadhaar
number ” shall have the same meaning as assigned to it in clause (a) of
section 2 of the Aadhaar (Targeted Delivery of Financial and Other Subsidies,
Benefits and Services) Act, 2016.”.
6.
After section 31 of the principal Act, the following section shall be
inserted, namely :–
“ 31A.
The Government may, on the recommendations of the Council,
prescribe a class of registered persons who shall provide prescribed
modes of electronic payment to the recipient of supply of goods or
services or both made by him and give option to such recipient to make
payment accordingly, in such manner and subject to such conditions and
restrictions, as may be prescribed.”.
Amendment
of section 25
of Mah. XLIII
of 2017.
Insertion of
new section
31A in Mah.
XLIII of 2017.
18 of
2016.
Facility of
digital
payment to
recipient.
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5
7.
In section 39 of the principal Act,–
(a) for sub-sections (1) and (2), the following sub-sections shall be
substituted, namely :–
“ (1) Every registered person, other than an Input Service
Distributor or a non-resident taxable person or a person paying tax
under the provisions of section 10 or section 51 or section 52 shall, for
every calendar month or part thereof, furnish a return, electronically,
of inward and outward supplies of goods or services or both, input tax
credit availed, tax payable, tax paid and such other particulars, in
such form and manner, and within such time, as may be prescribed :
Provided that, the Government may, on the recommendations of
the Council, notify certain class of registered persons who shall furnish
a return for every quarter or part thereof, subject to such conditions
and restrictions as may be specified therein.
(2) A registered person paying tax under the provisions of section
10, shall, for each financial year or part thereof, furnish a return,
electronically, of turnover in the State, inward supplies of goods or
services or both, tax payable, tax paid and such other particulars in
such form and manner, and within such time, as may be prescribed.” ;
(b) for sub-section (7), the following sub-section shall be substituted,
namely :–
“ (7) Every registered person who is required to furnish a return
under sub-section (1), other than the person referred to in the proviso
thereto, or sub-section (3) or sub-section (5), shall pay to the
Government the tax due as per such return not later than be the last
date on which he is required to furnish such return :
Provided that, every registered person furnishing return under the
proviso to sub-section (1) shall pay to the Government, the tax due
taking into account inward and outward supplies of goods or services
or both, input tax credit availed, tax payable and such other particulars
during a month, in such form and manner, and within such time, as
may be prescribed :
Provided further that, every registered person furnishing return
under sub-section (2) shall pay to the Government the tax due taking
into account turnover in the State, inward supplies of goods or services
or both, tax payable, and such other particulars during a quarter, in
such form and manner, and within such time, as may be prescribed.”.
8.
In section 44 of the principal Act, in sub-section (1), the following
provisos shall be inserted, namely :–
“Provided that, the Commissioner may, on the recommendations of
the Council and for reasons to be recorded in writing, by notification,
extend the time limit for furnishing the annual return for such class of
registered persons as may be specified therein :
Provided further that, any extension of time limit notified by the
Commissioner of Central tax shall be deemed to be notified by the
Commissioner.”.
9.
In section 49 of the principal Act, after sub-section (9), the following
sub-sections shall be inserted, namely :–
“ (10) A registered person may, on the common portal, transfer any
amount of tax, interest, penalty, fee or any other amount available in
the electronic cash ledger under this Act, to the electronic cash ledger
Amendment of
section 39 of
Mah. XLIII of
2017.
Amendment of
section 44 of
Mah. XLIII of
2017.
Amendment of
section 49 of
Mah. XLIII of
2017.
6
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for integrated tax, Central tax, State tax or cess, in such form and manner
and subject to such conditions and restrictions as may be prescribed and
such transfer shall be deemed to be a refund from the electronic cash
ledger under this Act.
(11) Where any amount has been transferred to the electronic cash
ledger under this Act, the same shall be deemed to be deposited in the
said ledger as provided in sub-section (1).”.
10.
In section 50 of the principal Act, in sub-section (1), the following
proviso shall be inserted, namely :–
“ Provided that, the interest on tax payable in respect of supplies made
during a tax period and declared in the return for the said period
furnished after the due date in accordance with the provisions of section
39, except where such return is furnished after commencement of any
proceedings under section 73 or section 74 in respect of the said period,
shall be levied on that portion of the tax that is paid by debiting the
electronic cash ledger.”.
11.
In section 52 of the principal Act,–
(a) in sub-section (4), the following provisos shall be inserted,
namely :—
“ Provided that, the Commissioner may, for reasons to be
recorded in writing, by notification, extend the time limit for
furnishing the statement for such class of registered persons as may
be specified therein :
Provided further that, any extension of time limit notified by
the Commissioner of Central tax shall be deemed to be notified by
the Commissioner. ” ;
(b) in sub-section (5), the following provisos shall be inserted,
namely :—
“ Provided that, the Commissioner may, on the recommenda-
tions of the Council and for reasons to be recorded in writing, by
notification, extend the time limit for furnishing the annual
statement for such class of registered persons as may be specified
therein :
Provided further that, any extension of time limit notified by
the Commissioner of Central tax shall be deemed to be notified by
the Commissioner. ”.
12.
After section 53 of the principal Act, the following section shall be
inserted, namely :—
“ 53A.
Where any amount has been transferred from the electronic
cash ledger under this Act to the electronic cash ledger under the
Central Goods and Services Tax Act or under the Integrated Goods and
Services Tax Act or under the Goods and Services Tax (Compensation
to States) Act, the Government shall, transfer to the Central tax
account or the integrated tax account or cess account, an amount equal
to the amount transferred from the electronic cash ledger, in such
manner and within such time as may be prescribed. ”.
13.
In section 54 of the principal Act, after sub-section (8), the following
sub-section shall be inserted, namely :—
“ (8A) Where the Central Government has disbursed the refund of
State tax, the Government shall transfer an amount equal to the amount
so refunded, to the Central Government. ”.
Amendment
of section 50
of Mah.
XLIII of
2017.
Amendment
of section 52
of Mah.
XLIII of
2017.
Insertion of
new section
53A in Mah.
XLIII of
2017.
Transfer of
certain
amounts.
Amendment
of section 54
of Mah.
XLIII of
2017.
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7
14.
In section 95 of the principal Act, —
(i) in clause (a),—
(a) after the words “ Appellate Authority ”, the words “ or the
National Appellate Authority ” shall be inserted ;
(b) after the words and figures “ of section 100 ”, the words,
figures and letter “ or of section 101C of the Central Goods and
Services Tax Act ” shall be inserted ;
(ii) after clause (e), the following clause shall be inserted, namely :—
“ (f) “ National Appellate Authority ” means the National
Appellate Authority for Advance Ruling referred to in section
101A. ”.
15.
After section 101 of the principal Act, the following section shall
be inserted, namely :—
“ 101A.
Subject to the provisions of this Chapter, for the purposes
of this Act, the National Appellate Authority for Advance Ruling consti-
tuted under section 101A of the Central Goods and Services Tax Act
shall be deemed to be the National Appellate Authority for Advance
Ruling under this Act. ”.
16.
In section 102 of the principal Act,–
(a) after the words “ Appellate Authority ”, at both the places where
they occur, the words “ or the National Appellate Authority ” shall be
inserted ;
(b) after the words and figures “ or section 101 ” the words, figures
and letter “ or section 101C of the Central Goods and Services Tax Act,
respectively, ” shall be inserted ;
(c) for the words “ or the appellant ” the words “ the appellant, the
Authority or the Appellate Authority ” shall be substituted.
17.
In section 103 of the principal Act,–
(i) after sub-section (1), the following sub-section shall be inserted,
namely :—
“ (1A) The Advance Ruling pronounced by the National
Appellate Authority under this Chapter shall be binding on—
(a) the applicants, being distinct persons, who had sought
the ruling under sub-section (1) of section 101B of the Central Goods
and Services Tax Act and all registered persons having the same
Permanent Account Number issued under the Income-tax Act, 1961 ;
(b) the concerned officers and the jurisdictional officers in
respect of the applicants referred to in clause (a) and the registered
persons having the same Permanent Account Number issued under
the Income-tax Act, 1961. ” ;
(ii) in sub-section (2), after the words, brackets and figure “ in sub-
section (1) ”, the words, brackets, figure and letter “ and sub-section (1A) ”
shall be inserted.
18.
In section 104 of the principal Act, in sub-section (1),—
(a) after the words “ Authority or the Appellate Authority ”, the
words “ or the National Appellate Authority ” shall be inserted ;
(b) after the words and figures “ of section 101 ”, the words, figures
and letter “ or under section 101C of the Central Goods and Services
Tax Act ” shall be inserted.
Amendment
of section 95
of Mah.
XLIII of
2017.
Insertion of
101A in
Mah. XLIII
of 2017.
National
Appellate
Authority for
Advance
Ruling.
Amendment of
section 102 of
Mah. XLIII of
2017.
Amendment
of section
103 of
Mah. XLIII
of 2017.
Amendment
of section
104 of
Mah. XLIII
of 2017.
43 of
1961.
43 of
1961.
8
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19.
In section 105 of the principal Act,–
(a) for the Marginal Note, the following Marginal Note shall be
substituted, namely :—
“ Powers of Authority, Appellate Authority and National Appellate
Authority. ” ;
(b) in sub-section (1), after the words “ Appellate Authority ”, the
words “ or the National Appellate Authority ” shall be inserted ;
(c) in sub-section (2), after the words “ Appellate Authority ” at
both the places where they occur, the words “ or the National Appellate
Authority ” shall be inserted.
20.
In section 106 of the principal Act,–
(a) for the Marginal Note, the following Marginal Note shall be
substituted, namely :—
“ Procedure of Authority, Appellate Authority and National Appellate
Authority. ” ;
(b) after the words “ Appellate Authority ” the words “ or the
National Appellate Authority ” shall be inserted.
21.
In section 171 of the principal Act, after sub-section (3), the
following sub-section shall be inserted, namely :—
“ (3A) Where the Authority referred to in sub-section (2), after
holding examination as required under the said sub-section comes to
the conclusion that any registered person has profiteered under
sub-section (1), such person shall be liable to pay penalty equivalent to
ten per cent. of the amount so profiteered :
Provided that, no penalty shall be leviable if the profiteered amount
is deposited within thirty days of the date of passing of the order by the
Authority.
Explanation.—For the purposes of this section, the expression
“ profiteered ” shall mean the amount determined on account of not
passing the benefit of reduction in rate of tax on supply of goods or
services or both or the benefit of input tax credit to the recipient by way
of commensurate reduction in the price of the goods or services or both. ”.
22.
(1)
In the Schedule appended to the Government Notification,
Finance Department, No. MGST/C.R. 103(1)/Taxation-1, dated the 29th June
2017, issued by the Government of Maharashtra on the recommendations of
the Council, under sub-section (1) of the section 11 of the principal Act, for
the entry at serial number 103A and the entries relating thereto, the following
entry shall be substituted and shall be deemed to have been substituted with
effect from the 1st day of July 2017, namely :—
“ 103A
26
Uranium Ore
Concentrate ”.
(2) For the purposes of sub-section (1), the Government shall have and
shall be deemed to have the power to amend the notification referred to in
sub-section (1) with retrospective effect as if the Government had the power
to amend the said notification under sub-section (1) of section 11 of the said
Act, retrospectively, at all material times.
(3) No refund shall be made of all such tax which has been collected, but
which would not have been so collected, if the notification referred to in
sub-section (1) had been in force at all material times.
Amendment
of section
105 of
Mah. XLIII
of 2017.
Amendment
of section
106 of
Mah. XLIII
of 2017.
Amendment
of section
171 of
Mah. XLIII
of 2017.
Amendment
of
Government
Notification,
Finance
Department,
No. MGST/
C.R. 103(1)/
Taxation-1,
dated the
29th June
2017.
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9
STATEMENT OF OBJECTS AND REASONS.
Various decisions have been taken by the Goods and Services Tax
Council requiring amendments in the Goods and Services Tax Laws.
Accordingly, the Central Goods and Services Tax Act, 2017 (12 of 2017) and
the Integrated Goods and Services Tax Act, 2017 (13 of 2017) have been
amended by the Finance (No. 2) Act, 2019 (23 of 2019), by the Parliament.
Therefore, it is expedient to amend the Maharashtra Goods and Services
Tax Act, 2017 (Mah. XLIII of 2017), accordingly.
2.
The proposed Bill inter alia, provides for the following, namely :—
(i) to amend clause (4) of section 2 of the Maharashtra Goods and
Services Tax Act, 2017, with a view to exclude “the National Appellate
Authority for Advance Ruling” from the definition of “adjudicating
authority”;
(ii) to amend section 10 of the said Act with a view to provide for
alternative composition scheme for supplier of services or mixed
suppliers (not eligible for the earlier composition scheme) having an
annual turnover in preceding financial year upto rupees fifty lakhs;
(iii) to amend section 22 of the said Act with a view to provide for
higher threshold exemption limit from rupees twenty lakhs to such
amount not exceeding rupees forty lakhs in case of supplier who is
engaged exclusively in the supply of goods;
(iv) to amend section 25 of the said Act with a view to provide for
mandatory Aadhaar submission or authentication for persons who intend
to take or have taken registration under the Act in such manner as may
be notified by the Government on the recommendations of the Council;
(v) to insert a new section 31A of the said Act with a view to provide
that supplier shall mandatorily offer facility for digital payments to his
recipient;
(vi) to amend section 39 of the said Act with a view to provide for
furnishing of annual returns and for quarterly payment of tax by taxpayer
who opts for composition levy and to provide for certain other category
of tax payers, an option for quarterly and monthly payments under the
proposed new return filing system;
(vii) to amend section 44 of the said Act with a view to empower the
Commissioner to extend the due date for furnishing Annual return and
reconciliation statement;
(viii) to amend section 49 of the said Act with a view to provide for
facility to the taxpayer to transfer an amount from one head to another
in the electronic cash ledger;
(ix) to amend section 50 of the said Act with a view to provide for
charging interest only on the net cash tax liability, except in those cases
where tax is paid subsequent to initiation of any proceedings under
section 73 or 74;
(x) to amend section 52 of the said Act with a view to empower the
Commissioner to extend the due date for furnishing of monthly and
annual statement by the person collecting tax at source;
¦ÉÉMÉ +É`ö-97-2.
BSɤÉÒ-1824--2.
10
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(xi) to insert a new section 53A in the said Act with a view to provide
for transfer of amount in the eletronic cash ledger between the Centre
and States as a consequence of the new facility given to the tax payer
under section 49;
(xii) to amend section 54 of the said Act with a view to enable the
Government to transfer an amount to the Central Government equal to
the amount of state tax refunded by the Central Government;
(xiii) to amend clause (a) of section 95 of the said Act with a view to
include the orders passed by the National Appellate Authority for
Advance Ruling in the definition of “advance ruling”. It also proposed
to insert clause (f) in section 95 so as to define “National Appellate
Authority”;
(xiv) to insert new section 101A with a view to provide that the
National Appellate Authority for Advance Ruling constituted under the
Central Goods and Services Tax Act shall be deemed to be the National
Appellate Authority for Advance Ruling under this Act;
(xv) to amend section 102 with a view to bring the National Appellate
Authority within the ambit of that section to empower it to rectify its
advance ruling;
(xvi) to amend section 103 with a view to provide that the advance
ruling pronounced by the National Appellate Authority shall be binding
on the applicants, being distinct persons and all registered persons having
the same Permanent Account Number and on the concerned officers or
the jurisdictional officers in respect of the said applicants and the
registered persons having the same Permanent Account Number. It is
also proposed that the ruling shall be binding unless there is a change in
law or facts;
(xvii) to amend section 104 with a view to provide that the advance
ruling pronounced by the National Appellate Authority shall be void,
where the ruling has been obtained by fraud or suppression of material
facts or misrepresentation of facts;
(xviii) to amend section 105 with a view to provide that the National
Appellate Authority shall have all the powers of a civil court under the
Code of Civil Procedure, 1908, for the purpose of exercising its powers
under the Act;
(xix) to amend section 106 with a view to provide that the National
Appellate Authority shall have power to regulate its own procedure;
(xx) to amend section 171 with a view to insert new sub-section (3A),
so as to empower the Anti-Profiteering Authority to impose penalty
equivalent to ten per cent. of the profiteered amount;
(xxi) to amend the notification of the Government of Maharashtra,
Finance Department No. 2/2017-State Tax (Rate) (No. MGST/C.R. 103
(1)) Taxation-1, dated 29th June 2017 issued under sub-section (1) of
section 11, so as to give retrospective exemption to “Uranium Ore
Concentrate” from the levy of State goods and service tax from 1st July,
2017 to 14th November, 2017.
3.
The Bill seeks to achieve the above objectives.
JAYANT PATIL,
Nagpur,
Minister for Finance.
Dated the 18th December 2019.
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11
MEMORANDUM REGARDING DELEGATED LEGISLATION
The Bill involves the following proposals for delegation of legislative
power, namely :–
Clause 3 (c).– Under this clause, which seeks to insert new sub-section
(2A) in section 10 of the Maharashtra Goods and Services Tax Act, 2017
(hereinafter referred to as “the principal Act”), power is taken to the State
Government, on the recommendations of the Council, to prescribe the rate
not exceeding three per cent. of the turnover in the State or turnover in the
Union territory for the purpose of calculating the amount of tax under the
said sub-section.
Clause 4.– Under this clause, which seeks to insert third proviso to sub-
section (1) of section 22 of the principal Act, power is taken to the State
Government, on the recommendations of the Council, to enhance the aggregate
turnover from twenty lakh rupees to a higher amount not exceeding forty lakh
rupees in case of supplier who is engaged exclusively in the supply of goods
and subject to certain conditions and limitations as may be specified in the
notification.
Clause 5.– Under this clause, which seeks to insert new sub-sections (6A),
(6B), (6C) and (6D) in section 25 of the principal Act, in sub-section (6A) power
is taken to the State Government on the recommendations of the Council to
prescribe by rules the form and manner and the time within which a registered
person shall undergo authentication or furnish proof of possession of Aadhaar
number and in case such person is not assigned Aadhaar number, then the
manner in which an alternate and viable means of identification may be offered
to such person.
Clause 6.– Under this clause, which seeks to insert a new section 31A in
the principal Act, power is taken to the State Government on the
recommendations of the Council to prescribe by rules a class of registered
person who shall provide prescribe mode of electronic payment to the
recipient of the supply of goods or services or both and give option to the
recipient to make payment in such mode, in the manner and subject to the
conditions and restrictions as may be provided in such rules.
Clause 7.– Under this clause, which seeks to substitute sub-sections (1),
(2) and (7) of the principal Act, power is taken to the State Government to
prescribe by rules the particulars to be furnished in the return, the form,
manner and time within which the return may be filed.
Clause 9.– Under this clause, which seeks to insert new sub-sections (10)
and (11) in section 49 of the principal Act, under sub-section (10), the power
is taken to the State Government to prescribe by rules the form, manner,
conditions and restrictions for a registered person to transfer on the common
portal any amount of tax, interest, penalty, fee or any amount available in the
electronic cash ledger under the said Act to the electronic cash ledger for
integrated tax, Central tax, State tax, or cess, and such transfer shall be
deemed to be a refund.
Clause 12.– Under this clause, which seeks to insert a new section 53A
in the principal Act, power is taken to the State Government to prescribe by
rules the manner and the time to transfer to the Central tax account or the
integrated tax account or cess account an amount equal to the amount
transferred from the electronic cash ledger.
2.
The above-mentioned proposals for delegation of legislative power
are of normal character.
ON BEHALF OF GOVERNMENT PRINTING, STATIONERY AND PUBLICATION, PRINTED AND PUBLISHED BY DIRECTOR, RUPENDRA DINESH MORE,
PRINTED AT GOVERNMENT PRESS AND BOOK DEPOT, CIVIL LINES, NAGPUR-440 001 AND PUBLISHED AT DIRECTORATE OF GOVERNMENT
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EDITOR : DIRECTOR, RUPENDRA DINESH MORE.