351

Panaji, 26th May, 2017 (Jyaistha 5, 1939)

SERIES I No. 8

Reg. No. G-2/RNP/GOA/32/2015-2017

RNI No. GOAENG/2002/6410

PUBLISHED BY AUTHORITY

GOVERNMENT OF GOA

Department of Law & Judiciary

Legal Affairs Division

Notification

7-6-2017/LA

The Goa Goods and Services Tax Act, 2017

(Goa Act 4 of 2017), which has been

passed by the Legislative Assembly of Goa

on 9-5-2017 and assented to by the Governor

of Goa on 23-5-2017, is hereby published for

general information of the public.

Sharad G. Marathe, Additional Secretary

(Law).

Porvorim, 26th May, 2017.

—————

THE GOA GOODS AND SERVICES

TAX ACT, 2017

(Goa Act 4 of 2017) [23-5-2017]

ACT

to make a provision for levy and collection

of tax on intra-State supply of goods or

services or both by the State of Goa and the

matters connected therewith or incidental

thereto.

Be it enacted by Legislative Assembly of

Goa in the Sixty-eighth Year of the Republic of

India as follows:—

Suggestions are welcomed on e-mail: dirñ[email protected]

CHAPTER I

Preliminary

1. Short title, extent and commencement.—

(1) This Act may be called the Goa Goods and

Services Tax Act, 2017.

(2) It extends to the whole of the State of

Goa.

(3) It shall come into force on such date as

the Government may, by notification in the

Official Gazette, appoint:

Provided that different dates may be

appointed for different provisions of this Act

and any reference in any such provision to the

commencement of this Act shall be construed

as a reference to the coming into force of that

provision.

2. Definitions.— In this Act, unless the

context otherwise requires,––

(1) “actionable claim” shall have

the same meaning as assigned to it

in section 3 of the Transfer of

Property Act, 1882;

(2) “address of delivery” means the address

of the recipient of goods or services or both

indicated on the tax invoice issued by a

registered person for delivery of such goods

or services or both;

(3) “address on record” means the address

of the recipient as available in the records of

the supplier;

EXTRAORDINARY

Central Act

4 of 1882.

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(4) “adjudicating authority” means any

authority, appointed or authorised to pass any

order or decision under this Act, but does not

include the Commissioner, Revisional

Authority, the Authority for Advance Ruling,

the Appellate Authority for Advance Ruling,

the Appellate Authority and the Appellate

Tribunal;

(5) “agent” means a person, including a

factor, broker, commission agent, arhatia, del

credere agent, an auctioneer or any other

mercantile agent, by whatever name called,

who carries on the business of supply or

receipt of goods or services or both on behalf

of another;

(6) “aggregate turnover” means the

aggregate value of all taxable supplies

(excluding the value of inward supplies on

which tax is payable by a person on reverse

charge basis), exempt supplies, exports of

goods or services or both and inter-State

supplies of persons having the same

Permanent Account Number, to be computed

on all India basis but excludes central tax,

State tax, Union territory tax, integrated tax

and cess;

(7) “agriculturist” means an individual or a

Hindu Undivided Family who undertakes

cultivation of land–

(a) by own labour, or

(b) by the labour of family, or

or kind or by hired labour under personal

supervision or the personal supervision of

any member of the family;

(8) “Appellate Authority” means an

authority appointed or authorised to hear

appeals as referred to in section 107;

(9) “Appellate Tribunal” means the Goods

and Services Tax Appellate Tribunal referred

to in section 109;

(10) “appointed day” means the date on

which the provisions of this Act shall come

into force;

(11) “assessment” means determination of

tax liability under this Act and includes self-

assessment, re-assessment, provisional

assessment, summary assessment and best

judgement assessment;

(12) “associated enterprises” shall

have the same meaning as assigned

to it in section 92A of the Income-tax

Act, 1961;

(13) “audit” means the examination of

records, returns and other documents

maintained or furnished by the registered

person under this Act or the rules made

thereunder or under any other law for the time

being in force to verify the correctness of

turnover declared, taxes paid, refund claimed

and input tax credit availed, and to assess his

compliance with the provisions of this Act or

the rules made thereunder;

(14) “authorised bank” shall mean a bank

or a branch of a bank authorised by the

Central Government to collect the tax or any

other amount payable under this Act;

(15) “authorised representative” means

the representative as referred to under section

116;

(16) “Board” means the Central

Board of Excise and Customs

constituted under the Central Boards

of Revenue Act, 1963;

(17) “business” includes—

(a) any trade, commerce, manufacture,

profession, vocation, adventure, wager or

any other similar activity, whether or not it

is for a pecuniary benefit;

(b) any activity or transaction in

connection with or incidental or ancillary

to sub-clause (a);

nature of sub-clause (a), whether or not

there is volume, frequency, continuity or

regularity of such transaction;

(d) supply or acquisition of goods

including capital goods and services in

Central

Act 43

of 1961.

Central

Act 54

of 1963.

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connection with commencement or closure

of business;

(e) provision by a club, association,

society, or any such body (for a subscription

or any other consideration) of the facilities

or benefits to its members;

(f) admission, for a consideration, of

persons to any premises;

(g) services supplied by a person as the

holder of an office which has been accepted

by him in the course or furtherance of his

trade, profession or vocation;

(h) services provided by a race club by

way of totalisator or a licence to book maker

in such club; and

(i) any activity or transaction undertaken

by the Central Government, a State

Government or any local authority in which

they are engaged as public authorities;

(18)

“business

vertical”

means

distinguishable component of an enterprise

that is engaged in the supply of individual

goods or services or a group of related goods

or services which is subject to risks and

returns that are different from those of the

other business verticals.

Explanation.— For the purposes of this

clause, factors that should be considered in

determining whether goods or services are

related include—

(a) the nature of the goods or services;

(b) the nature of the production

processes;

goods or services;

(d) the methods used to distribute the

goods or supply of services; and

(e) the nature of regulatory environment

(wherever applicable), including banking,

insurance, or public utilities;

(19) “capital goods” means goods, the value

of which is capitalised in the books of account

of the person claiming the input tax credit and

which are used or intended to be used in the

course or furtherance of business;

(20) “casual taxable person” means a

person who occasionally undertakes

transactions involving supply of goods or

services or both in the course or furtherance

of business, whether as principal, agent or in

any other capacity, in the taxable territory

where he has no fixed place of business;

(21) “central tax” means the

central goods and services tax levied

under section 9 of the Central Goods

and Services Tax Act, 2017;

(22) “cess” shall have the same meaning

as assigned to it in the Goods and Services

Tax (Compensation to States) Act;

(23) “chartered accountant”

means a chartered accountant as

defined in clause (b) of sub-section

(1) of section 2 of the Chartered

Accountants Act, 1949;

(24)

“Commissioner”

means

the

Commissioner of State tax appointed under

section 3;

(25) “Commissioner in the Board” means

the Commissioner referred to in section 168 of

the Central Goods and Services Tax Act;

(26) “common portal” means the common

goods and services tax electronic portal

referred to in section 146;

(27) “common working days” shall mean

such days in succession which are not

declared as gazetted holidays by the Central

Government or the Government of Goa;

(28) “company secretary” means

a company secretary as defined in

clause (c) of sub-section (1) of section

2 of the Company Secretaries Act,

1980;

(29) “competent authority” means such

authority as may be notified by the

Government;

Central

Act 12

of 2017.

Central

Act 38

of 1949.

Central

Act 56

of 1980.

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(30) “composite supply” means a supply

made by a taxable person to a recipient

consisting of two or more taxable supplies of

goods or services or both, or any combination

thereof, which are naturally bundled and

supplied in conjunction with each other in the

ordinary course of business, one of which is a

principal supply;

Illustration: Where goods are packed and

transported with insurance, the supply of

goods, packing materials, transport and

insurance is a composite supply and supply

of goods is a principal supply.

(31) “consideration” in relation to the

supply of goods or services or both includes–

(a) any payment made or to be made,

whether in money or otherwise, in respect

of, in response to, or for the inducement of,

the supply of goods or services or both,

whether by the recipient or by any other

person but shall not include any subsidy

given by the Central Government or a State

Government;

(b) the monetary value of any act or

forbearance, in respect of, in response to,

or for the inducement of, the supply of goods

or services or both, whether by the recipient

or by any other person but shall not include

any subsidy given by the Central

Government or a State Government:

Provided that a deposit given in respect of

the supply of goods or services or both shall

not be considered as payment made for such

supply unless the supplier applies such

deposit as consideration for the said supply;

(32) “continuous supply of goods” means a

supply of goods which is provided, or agreed

to be provided, continuously or on recurrent

basis, under a contract, whether or not by

means of a wire, cable, pipeline or other

conduit, and for which the supplier invoices

the recipient on a regular or periodic basis and

includes supply of such goods as the

Government may, subject to such conditions,

as it may, by notification, specify;

(33) “continuous supply of services” means

a supply of services which is provided, or

agreed to be provided, continuously or on

recurrent basis, under a contract, for a period

exceeding three months with periodic

payment obligations and includes supply of

such services as the Government may, subject

to such conditions, as it may, by notification,

specify;

(34) “conveyance” includes a vessel, an

aircraft and a vehicle;

(35) “cost accountant” means a

cost accountant as defined in clause

the Cost and Works Accountants Act,

1959;

(36) “Council” means the Goods and

Services Tax Council established under article

279A of the Constitution;

(37) “credit note” means a document

issued by a registered person under sub-

section (1) of section 34;

(38) “debit note” means a document issued

by a registered person under sub-section (3)

of section 34;

(39) “deemed exports” means such

supplies of goods as may be notified under

section 147;

(40) “designated authority” means such

authority as may be notified by the

Commissioner;

(41) “document” includes written

or printed record of any sort and

electronic record as defined in clause

(t) of section 2 of the Information

Technology Act, 2000;

(42) “drawback” in relation to any goods

manufactured in India and exported, means

the rebate of duty, tax or cess chargeable on

any imported inputs or on any domestic inputs

or input services used in the manufacture of

such goods;

(43) “electronic cash ledger” means the

electronic cash ledger referred to in sub-

-section (1) of section 49;

(44) “electronic commerce” means the

supply of goods or services or both, including

Central

Act 21

of 2000.

Central

Act 23

of 1959.

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digital products over digital or electronic

network;

(45) “electronic commerce operator”

means any person who owns, operates or

manages digital or electronic facility or

platform for electronic commerce;

(46) “electronic credit ledger” means the

electronic credit ledger referred to in sub-

-section (2) of section 49;

(47) “exempt supply” means supply of any

goods or services or both which attracts nil

rate of tax or which may be wholly exempt

from tax under section 11, or under section 6

of the Integrated Goods and Services Tax Act,

and includes non-taxable supply;

(48) “existing law” means any law,

notification, order, rule or regulation relating

to levy and collection of duty or tax on goods

or services or both passed or made before the

commencement of this Act by the Legislature

or any Authority or person having the power

to make such law, notification, order, rule or

regulation;

(49) “family” means,—

(i) the spouse and children of the person,

and

(ii) the parents, grand-parents, brothers

and sisters of the person if they are wholly

or mainly dependent on the said person;

(50) “fixed establishment” means a place

(other than the registered place of business)

which is characterised by a sufficient degree

of permanence and suitable structure in terms

of human and technical resources to supply

services, or to receive and use services for its

own needs;

(51) “Fund” means the Consumer Welfare

Fund established under section 57;

(52) “goods’’ means every kind of movable

property other than money and securities but

includes actionable claim, growing crops,

grass and things attached to or forming

part of the land which are agreed to be

severed before supply or under a contract of

supply;

(53) “Government” means the Government

of Goa;

(54) “Goods and Services Tax

(Compensation to States) Act”

means the Goods and Services

Tax (Compensation to States) Act,

2017;

(55) “goods and services tax practitioner”

means any person who has been approved

under section 48 to act as such practitioner;

(56) “India” means the territory of

India as referred to in article 1 of the

Constitution, its territorial waters,

seabed and sub-soil underlying such

waters, continental shelf, exclusive

economic zone or any other maritime

zone as referred to in the Territorial

Waters, Continental Shelf, Exclusive

Economic Zone and other Maritime

Zones Act, 1976, and the air space

above its territory and territorial

waters;

(57) “Integrated

Goods

and

Services Tax Act” means the

Integrated Goods and Services Tax

Act, 2017;

(58) “integrated tax” means the integrated

goods and services tax levied under the

Integrated Goods and Services Tax Act;

(59) “input” means any goods other than

capital goods used or intended to be used by

a supplier in the course or furtherance of

business;

(60) “input service” means any service

used or intended to be used by a supplier in

the course or furtherance of business;

(61) “Input Service Distributor” means an

office of the supplier of goods or services or

both which receives tax invoices issued under

section 31 towards the receipt of input

services and issues a prescribed document for

the purposes of distributing the credit of

central tax, State tax, integrated tax or Union

territory tax paid on the said services to a

supplier of taxable goods or services or both

having the same Permanent Account Number

as that of the said office;

Central

Act 15

of 2017.

Central

Act 80 of

1976.

Central

Act 15 of

2017.

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(62) “input tax” in relation to a registered

person, means the central tax, State tax,

integrated tax or Union territory tax charged

on any supply of goods or services or both

made to him and includes–

(a) the integrated goods and services tax

charged on import of goods;

(b) the tax payable under the provisions

of sub-sections (3) and (4) of section 9;

of sub-sections (3) and (4) of section 5 of the

Integrated Goods and Services Tax Act; or

(d) the tax payable under the provisions

of sub-sections (3) and (4) of section 9 of the

Central Goods and Services Tax Act,

but does not include the tax paid under the

composition levy;

(63) “input tax credit” means the credit of

input tax;

(64) “intra-State supply of goods” shall

have the same meaning as assigned to it in

section 8 of the Integrated Goods and Services

Tax Act;

(65) “intra-State supply of services” shall

have the same meaning as assigned to it in

section 8 of the Integrated Goods and Services

Tax Act;

(66) “invoice” or “tax invoice” means the

tax invoice referred to in section 31;

(67) “inward supply” in relation to a

person, shall mean receipt of goods or services

or both whether by purchase, acquisition

or any other means, with or without

consideration;

(68) “job work” means any treatment or

process undertaken by a person on goods

belonging to another registered person and

the expression “job worker” shall be

construed accordingly;

(69) “local authority” means––

(a) a “Panchayat” as defined in clause (d)

of article 243 of the Constitution;

(b) a “Municipality” as defined in clause

(e) of article 243P of the Constitution;

Parishad, a District Board, and any other

authority legally entitled to, or entrusted by

the Central Government or any State

Government

with

the

control

management of a municipal or local fund;

(d) a Cantonment Board as

defined in section 3 of the

Cantonments Act, 2006;

(e) a Regional Council or a District Council

constituted under the Sixth Schedule to the

Constitution;

(f) a Development Board constituted

under article 371 of the Constitution; or

(g) a Regional Council constituted under

article 371A of the Constitution;

(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;

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;

(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;

Central

Act 41

of 2006.

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(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;

than one establishment, whether the place

of business or fixed establishment, the

location of the establishment most directly

concerned with the provisions of the supply;

and

(d) in absence of such places, the location

of the usual place of residence of the

supplier;

(72) “manufacture” means processing of

raw material or inputs in any manner that

results in emergence of a new product having

a distinct name, character and use and the

term “manufacturer” shall be construed

accordingly;

(73) “market value” shall mean the full

amount which a recipient of a supply is

required to pay in order to obtain the goods

or services or both of like kind and quality at

or about the same time and at the same

commercial level where the recipient and the

supplier are not related;

(74) “mixed supply” means two or more

individual supplies of goods or services, or any

combination thereof, made in conjunction with

each other by a taxable person for a single

price where such supply does not constitute

a composite supply.

Illustration: A supply of a package

consisting of canned foods, sweets,

chocolates, cakes, dry fruits, aerated drinks

and fruit juices when supplied for a single price

is a mixed supply. Each of these items can be

supplied separately and is not dependent on

any other. It shall not be a mixed supply if these

items are supplied separately;

(75) “money” means the Indian legal

tender or any foreign currency, cheque,

promissory note, bill of exchange, letter of

credit, draft, pay order, traveller cheque,

money order, postal or electronic remittance

or any other instrument recognized by the

Reserve Bank of India when used as a

consideration to settle an obligation or

exchange with Indian legal tender of another

denomination but shall not include any

currency that is held for its numismatic value;

(76) “motor vehicle” shall have the

same meaning as assigned to it in

clause (28) of section 2 of the Motor

Vehicles Act, 1988;

(77) “non-resident taxable person” means

any person who occasionally undertakes

transactions involving supply of goods or

services or both, whether as principal or agent

or in any other capacity, but who has no fixed

place of business or residence in India;

(78) “non-taxable supply’’ means a supply

of goods or services or both which is not

leviable to tax under this Act or under the

Integrated Goods and Services Tax Act;

(79) “non-taxable territory” means the

territory which is outside the taxable territory;

(80) “notification” means a notification

published in the Official Gazette and the

expressions ‘notify’ and ‘notified’ shall be

construed accordingly;

(81) “other territory” includes territories

other than those comprising in a State and

those referred to in sub-clauses (a) to (e) of

clause (114);

(82) “output tax” in relation to a taxable

person, means the tax chargeable under this

Act on taxable supply of goods or services or

both made by him or by his agent but

excludes tax payable by him on reverse charge

basis;

(83) “outward supply” in relation to a

taxable person, means supply of goods or

services or both, whether by sale, transfer,

barter, exchange, licence, rental, lease or

disposal or any other mode, made or agreed

to be made by such person in the course or

furtherance of business;

(84) “person” includes—

Central

Act 59

of 1988.

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(a) an individual;

(b) a Hindu Undivided Family;

(d) a firm;

(e) a Limited Liability Partnership;

(f) an association of persons or a body of

individuals, whether incorporated or not, in

India or outside India;

(g) any corporation established

by or under any Central Act, State

Act or Provincial Act or a

Government company as defined

in clause (45) of section 2 of the

Companies Act, 2013;

(h) any body corporate incorporated by

or under the laws of a country outside India;

(i) a co-operative society registered under

any law relating to co-operative societies;

(j) a local authority;

(k) Central Government or a State

Government;

(l) society as defined under the

Societies Registration Act, 1860;

(m) trust; and

(n) every artificial juridical person, not

falling within any of the above;

(85) “place of business” includes––

(a) a place from where the business is

ordinarily carried on, and includes a

warehouse, a godown or any other place

where a taxable person stores his goods,

supplies or receives goods or services or

both; or

(b) a place where a taxable person

maintains his books of account; or

engaged in business through an agent, by

whatever name called;

(86) “place of supply” means the place of

supply as referred to in Chapter V of the

Integrated Goods and Services Tax Act;

(87) “prescribed’’

means

prescribed

by rules made under this Act on the

recommendations of the Council;

(88) “principal” means a person on whose

behalf an agent carries on the business

of supply or receipt of goods or services or

both;

(89) “principal place of business” means

the place of business specified as the principal

place of business in the certificate of

registration;

(90) “principal supply” means the supply

of goods or services which constitutes the

predominant element of a composite supply

and to which any other supply forming part

of that composite supply is ancillary;

(91) “proper officer” in relation to any

function to be performed under this Act,

means the Commissioner or the officer of the

State tax who is assigned that function by the

Commissioner;

(92) “quarter” shall mean a period

comprising three consecutive calendar

months, ending on the last day of March, June,

September and December of a calendar year;

(93) “recipient” of supply of goods or

services or both, means—

(a) where a consideration is payable for

the supply of goods or services or both, the

person who is liable to pay that

consideration;

(b) where no consideration is payable for

the supply of goods, the person to whom

the goods are delivered or made available,

or to whom possession or use of the goods

is given or made available; and

the supply of a service, the person to whom

the service is rendered,

and any reference to a person to whom a

supply is made shall be construed as a

reference to the recipient of the supply and

Central

Act 18

of 2013.

Central

Act 21

of 1860.

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shall include an agent acting as such on behalf

of the recipient in relation to the goods or

services or both supplied;

(94) “registered person” means a person

who is registered under section 25 but does

not include a person having a Unique Identity

Number.

(95) “regulations” means the regulations

made by the Government under this Act on

the recommendations of the Council;

(96) “removal” in relation to goods, means—

(a) despatch of the goods for delivery by

the supplier thereof or by any other person

acting on behalf of such supplier; or

(b) collection of the goods by the recipient

thereof or by any other person acting on

behalf of such recipient;

(97) “return” means any return prescribed

or otherwise required to be furnished by or

under this Act or the rules made thereunder;

(98) “reverse charge’’ means the liability to

pay tax by the recipient of supply of goods or

services or both instead of the supplier of such

goods or services or both under sub-section

(3) or sub-section (4) of section 9, or under sub-

-section (3) or sub-section (4) of section 5 of

the Integrated Goods and Services Tax Act;

(99) “Revisional Authority” means an

authority appointed or authorised for revision

of decision or orders as referred to in section

108;

(100) “Schedule” means a Schedule

appended to this Act;

(101) “securities” shall have the

same meaning as assigned to it in

clause (h) of section 2 of the

Securities Contracts (Regulation)

Act, 1956;

(102) “services” means anything other than

goods, money and securities but includes

activities relating to the use of money or its

conversion by cash or by any other mode, from

one form, currency or denomination, to another

form, currency or denomination for which a

separate consideration is charged;

(103) “State” means the State of Goa;

(104) “State tax” means the tax levied under

this Act;

(105) “supplier” in relation to any goods or

services or both, shall mean the person

supplying the said goods or services or both

and shall include an agent acting as such on

behalf of such supplier in relation to the goods

or services or both supplied;

(106) “tax period’’ means the period for

which the return is required to be furnished;

(107) “taxable person” means a person who

is registered or liable to be registered under

section 22 or section 24;

(108) “taxable supply’’ means a supply of

goods or services or both which is leviable to

tax under this Act;

(109) “taxable territory’’ means the territory

to which the provisions of this Act apply;

(110) “telecommunication service” means

service of any description (including

electronic mail, voice mail, data services, audio

text services, video text services, radio paging

and cellular mobile telephone services) which

is made available to users by means of any

transmission or reception of signs, signals,

writing, images and sounds or intelligence of

any nature, by wire, radio, visual or other

electromagnetic means;

(111) “the Central Goods and

Services Tax Act” means the Central

Goods and Services Tax Act, 2017;

(112) “turnover in State” means the

aggregate value of all taxable supplies

(excluding the value of inward supplies on

which tax is payable by a person on reverse

charge basis) and exempt supplies made

within a State by a taxable person, exports of

goods or services or both and inter-State

supplies of goods or services or both made

Central

Act 12

of 2017.

Central

Act 42

of 1956.

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from the State by the said taxable person but

excludes central tax, State tax, Union territory

tax, integrated tax and cess;

(113) “usual place of residence” means––

(a) in case of an individual, the place

where he ordinarily resides;

(b) in other cases, the place where the

person is incorporated or otherwise legally

constituted;

(114) “Union territory” means the territory

of,—

(a) the Andaman and Nicobar Islands;

(b) Lakshadweep;

(d) Daman and Diu;

(e) Chandigarh; and

(f) other territory;

Explanation.— For the purposes of this Act,

each of the territories specified in sub-clauses

(a) to (f) shall be considered to be a separate

Union territory.

(115) “Union territory tax” means the Union

territory goods and services tax levied under

the Union Territory Goods and Services Tax

Act;

(116) “Union Territory Goods and

Services Tax Act” means the Union

Territory Goods and Services Tax Act,

2017;

(117) “valid return” means a return

furnished under sub-section (1) of section 39

on which self-assessed tax has been paid in

full;

(118) “voucher” means an instrument

where there is an obligation to accept it as

consideration or part consideration for a

supply of goods or services or both and where

the goods or services or both to be supplied

or the identities of their potential suppliers are

either indicated on the instrument itself or in

related documentation, including the terms

and conditions of use of such instrument;

(119) “works contract” means a contract for

building, construction, fabrication, completion,

erection, installation, fitting out, improvement,

modification, repair, maintenance, renovation,

alteration or commissioning of any immovable

property wherein transfer of property in goods

(whether as goods or in some other form) is

involved in the execution of such contract;

(120) words and expressions used and not

defined in this Act but defined in the

Integrated Goods and Services Tax Act, the

Central Goods and Services Tax Act, the Union

Territory Goods and Services Tax Act and the

Goods and Services Tax (Compensation to

States) Act shall have the same meanings as

assigned to them in those Acts.

CHAPTER II

Administration

3. Officers under this Act.— The

Government shall, by notification, appoint the

following classes of officers for the purposes

of this Act, namely:––

(a) Commissioner of State tax,

(b) Special Commissioner of State tax,

(d) Deputy Commissioners of State tax,

(e) State Tax Officers,

(f) Assistant State Tax Officers,

(g) State Tax Inspectors, and

(h) any other class of officers as it may

deem fit:

Provided

that,

the

officers

appointed under the Goa Value

Added Tax Act, 2005 shall be deemed

to be the officers appointed under

the provisions of this Act, and shall

be re-designated for the purposes of

this Act as under.

(a) Commissioner of Commercial Taxes—

Commissioner of State Tax,

(b)

Additional

Commissioners

Commercial Taxes — Additional Commissi-

oners of State Tax,

Taxes — Deputy Commissioners of State Tax,

(d) Commercial Tax Officers — State Tax

Officers,

Central

Act 14

of 2017.

Goa

Act 9 of

2005.

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(e) Assistant Commercial Tax Officers —

Assistant State Tax Officers,

(f) Commercial Tax Inspectors — State Tax

Inspectors.

4. Appointment of officers.— (1) The

Government may, in addition to the officers as

may be notified under section 3, appoint such

persons as it may think fit to be the officers

under this Act.

(2) The Commissioner shall have jurisdiction

over the whole of the State, the Special

Commissioner and an Additional Commissi-

oner in respect of all or any of the functions

assigned to them, shall have jurisdiction over

the whole of the State or where the State

Government so directs, over any local area

thereof, and all other officers shall, subject to

such conditions as may be specified, have

jurisdiction over the whole of the State or over

such local areas as the Commissioner may, by

order, specify.

5. Powers of officers.— (1) Subject to

such conditions and limitations as the

Commissioner may impose, an officer of State

tax may exercise the powers and discharge

the duties conferred or imposed on him under

this Act.

(2) An officer of State tax may exercise the

powers and discharge the duties conferred or

imposed under this Act on any other officer of

State tax who is subordinate to him.

(3) The Commissioner may, subject to such

conditions and limitations as may be specified

in this behalf by him, delegate his powers to

any other officer who is subordinate to him.

(4) Notwithstanding anything contained in

this section, an Appellate Authority shall not

exercise the powers and discharge the duties

conferred or imposed on any other officer of

State tax.

6. Authorisation of officers of central tax as

proper officer in certain circumstances.— (1)

Without prejudice to the provisions of this Act,

the officers appointed under the Central Goods

and Services Tax Act are authorised to be the

proper officers for the purposes of this Act,

subject to such conditions as the Government

shall, on the recommendations of the Council,

by notification, specify.

(2) Subject to the conditions specified in the

notification issued under sub-section (1),—

(a) where any proper officer issues an

order under this Act, he shall also issue an

order under the Central Goods and Services

Tax Act, as authorised by the said Act under

intimation to the jurisdictional officer of

central tax;

(b) where a proper officer under the

Central Goods and Services Tax Act has

initiated any proceedings on a subject

matter, no proceedings shall be initiated by

the proper officer under this Act on the same

subject matter.

(3) Any proceedings for rectification, appeal

and revision, wherever applicable, of any

order passed by an officer appointed under

this Act, shall not lie before an officer appointed

under the Central Goods and Services Tax Act.

CHAPTER III

Levy and Collection of Tax

7. Scope of supply.— (1) For the purposes of

this Act, the expression “supply” includes–

(a) all forms of supply of goods or services

or both such as sale, transfer, barter,

exchange, license, rental, lease or disposal

made or agreed to be made for a

consideration by a person in the course or

furtherance of business;

(b) import of services for a consideration

whether or not in the course or furtherance

of business;

made or agreed to be made without a

consideration; and

(d) the activities to be treated as supply

of goods or supply of services as referred to

in Schedule II.

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(2) Notwithstanding anything contained in

sub-section (1),––

(a) activities or transactions specified in

Schedule III; or

(b) such activities or transactions

undertaken by the Central Government, a

State Government or any local authority in

which they are engaged as public

authorities, as may be notified by the

Government on the recommendations of the

Council,

shall be treated neither as a supply of goods

nor a supply of services.

(3) Subject to the provisions of sub-sections

(1) and (2), the Government may, on the

recommendations of the Council, specify, by

notification, the transactions that are to be

treated as—

(a) a supply of goods and not as a supply

of services; or

(b) a supply of services and not as a

supply of goods.

8. Tax liability on composite and mixed

supplies.— The tax liability on a composite or

a mixed supply shall be determined in the

following manner, namely:—

(a) a composite supply comprising two

or more supplies, one of which is a principal

supply, shall be treated as a supply of such

principal supply; and

(b) a mixed supply comprising two or

more supplies shall be treated as a supply

of that particular supply which attracts the

highest rate of tax.

9. Levy and collection.— (1) Subject to the

provisions of sub-section (2), there shall be

levied a tax called the Goa goods and services

tax on all intra-State supplies of goods or

services or both, except on the supply of

alcoholic liquor for human consumption, on

the value determined under section 15 and at

such rates, not exceeding twenty per cent.,

as may be notified by the Government on the

recommendations of the Council and collected

in such manner as may be prescribed and

shall be paid by the taxable person.

(2) The State tax on the supply of petroleum

crude, high speed diesel, motor spirit

(commonly known as petrol), natural gas and

aviation turbine fuel, shall be levied with effect

from such date as may be notified by the

Government on the recommendations of the

Council.

(3) The Government may, on the

recommendations of the Council, by

notification, specify categories of supply of

goods or services or both, the tax on which

shall be paid on reverse charge basis by the

recipient of such goods or services or both and

all the provisions of this Act shall apply to such

recipient as if he is the person liable for paying

the tax in relation to the supply of such goods

or services or both.

(4) The State tax in respect of the supply of

taxable goods or services or both by a supplier,

who is not registered, to a registered person

shall be paid by such person on reverse charge

basis as the recipient and all the provisions of

this Act shall apply to such recipient as if he

is the person liable for paying the tax in

relation to the supply of such goods or services

or both.

(5) The Government may, on the

recommendations of the Council, by

notification, specify categories of services the

tax on intra-State supplies of which shall be

paid by the electronic commerce operator if

such services are supplied through it, and all

the provisions of this Act shall apply to such

electronic commerce operator as if he is the

supplier liable for paying the tax in relation to

the supply of such services:

Provided that where an electronic

commerce operator does not have a physical

presence in the taxable territory, any person

representing such electronic commerce

operator for any purpose in the taxable

territory shall be liable to pay tax:

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Provided further that where an electronic

commerce operator does not have a physical

presence in the taxable territory and also he

does not 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.

10. Composition levy.— (1) 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,

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, an amount calculated at such rate as may

be prescribed, but not exceeding,—

(a) one per cent. of the turnover in State

in case of a manufacturer,

(b) two and a half per cent. of the turnover

in State in case of persons engaged in

making supplies referred to in clause (b) of

paragraph 6 of Schedule II, and

in case of other suppliers,

subject

such

conditions

and

restrictions as may be prescribed:

Provided that the Government may, by

notification, increase the said limit of fifty lakh

rupees to such higher amount, not exceeding

one crore rupees, as may be recommended

by the Council.

(2) The registered person shall be eligible

to opt under sub-section (1), if—

(a) he is not engaged in the supply of

services other than supplies referred to in

clause (b) of paragraph 6 of Schedule II;

(b) he is not engaged in making any

supply of goods which are not leviable to

tax under this Act;

-State outward supplies of goods;

(d) he is not engaged in making any

supply of goods through an electronic

commerce operator who is required to

collect tax at source under section 52; and

(e) he is not a manufacturer of such goods

as may be notified by the Government on

the recommendations of the Council:

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 sub-section (1) unless all such

registered persons opt to pay tax

under that sub-section.

(3) The option availed of by a registered

person under sub-section (1) shall lapse with

effect from the day on which his aggregate

turnover during a financial year exceeds the

limit specified under sub-section (1).

(4) A taxable person to whom the provisions

of sub-section (1) apply shall not collect any

tax from the recipient on supplies made by

him nor shall he be entitled to any credit of

input tax.

(5) If the proper officer has reasons to believe

that a taxable person has paid tax under

sub-section (1) despite not being eligible, such

person shall, in addition to any tax that may

be payable by him under any other provisions

of this Act, be liable to a penalty and the

provisions of section 73 or section 74 shall,

mutatis mutandis, apply for determination of

tax and penalty.

11. Power to grant exemption from tax.—

(1) Where the Government is satisfied that it

is necessary in the public interest so to do, it

may, on the recommendations of the Council,

by notification, exempt generally, either

absolutely or subject to such conditions as may

be specified therein, goods or services or both

of any specified description from the whole or

any part of the tax leviable thereon with effect

from such date as may be specified in such

notification.

(2) Where the Government is satisfied that

it is necessary in the public interest so to do,

it may, on the recommendations of the

Council, by special order in each case, under

circumstances of an exceptional nature to be

Central

Act 43

of 1961.

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stated in such order, exempt from payment of

tax any goods or services or both on which

tax is leviable.

(3) The Government may, if it considers

necessary or expedient so to do for the

purpose of clarifying the scope or applicability

of any notification issued under sub-section

(1) or order issued under sub-section (2),

insert an explanation in such notification or

order, as the case may be, by notification at

any time within one year of issue of the

notification under sub-section (1) or order

under sub-section (2), and every such

explanation shall have effect as if it had always

been the part of the first such notification or

order, as the case may be.

(4) Any notification issued by the Central

Government, on the recommendations of the

Council, under sub-section (1) of section 11 or

order issued under sub-section (2) of the said

section of the Central Goods and Services Tax

Act shall be deemed to be a notification or, as

the case may be, an order issued under this

Act.

Explanation.— For the purposes of this

section, where an exemption in respect of any

goods or services or both from the whole or

part of the tax leviable thereon has been

granted absolutely, the registered person

supplying such goods or services or both shall

not collect the tax, in excess of the effective

rate, on such supply of goods or services or

both.

CHAPTER IV

Time and value of supply

12. Time of supply of goods.— (1) The

liability to pay tax on goods shall arise at the

time of supply, as determined in accordance

with the provisions of this section.

(2) The time of supply of goods shall be the

earlier of the following dates, namely:—

(a) the date of issue of invoice by the

supplier or the last date on which he is

required, under sub-section (1) of section

31, to issue the invoice with respect to the

supply; or

(b) the date on which the supplier

receives the payment with respect to the

supply:

Provided that where the supplier of

taxable goods receives an amount up to one

thousand rupees in excess of the amount

indicated in the tax invoice, the time of

supply to the extent of such excess amount

shall, at the option of the said supplier, be

the date of issue of invoice in respect of such

excess amount.

Explanation 1.–– For the purposes of clauses

(a) and (b), “supply” shall be deemed to have

been made to the extent it is covered by the

invoice or, as the case may be, the payment.

Explanation 2.–– For the purposes of clause

(b), “the date on which the supplier receives

the payment” shall be the date on which the

payment is entered in his books of account or

the date on which the payment is credited to

his bank account, whichever is earlier.

(3) In case of supplies in respect of which

tax is paid or liable to be paid on reverse

charge basis, the time of supply shall be the

earliest of the following dates, namely:—

(a) the date of the receipt of goods; or

(b) the date of payment as entered in the

books of account of the recipient or the date

on which the payment is debited in his bank

account, whichever is earlier; or

days from the date of issue of invoice or

any other document, by whatever name

called, in lieu thereof by the supplier:

Provided that where it is not possible to

determine the time of supply under clause (a)

or clause (b) or clause (c), the time of supply

shall be the date of entry in the books of

account of the recipient of supply.

(4) In case of supply of vouchers by a

supplier, the time of supply shall be—

(a) the date of issue of voucher, if the

supply is identifiable at that point; or

(b) the date of redemption of voucher, in

all other cases.

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(5) Where it is not possible to determine

the time of supply under the provisions

of sub-section (2) or sub-section (3) or

sub-section (4), the time of supply shall––

(a) in a case where a periodical return

has to be filed, be the date on which such

return is to be filed; or

(b) in any other case, be the date on

which the 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 services.— (1) The

liability to pay tax on services shall arise at

the time of supply, as determined in

accordance with the provisions of this section.

(2) The time of supply of services shall be

the earliest of the following dates, namely:—

(a) the date of issue of invoice by the

supplier, if the invoice is issued within the

period prescribed under sub-section (2) of

section 31 or the date of receipt of payment,

whichever is earlier; or

(b) the date of provision of service, if the

invoice is not issued within the period

prescribed under sub-section (2) of section

31 or the date of receipt of payment,

whichever is earlier; or

the receipt of services in his books of

account, in a case where the provisions of

clause (a) or clause (b) do not apply:

Provided that where the supplier of taxable

service receives an amount upto one thousand

rupees in excess of the amount indicated in

the tax invoice, the time of supply to the extent

of such excess amount shall, at the option of

the said supplier, be the date of issue of invoice

relating to such excess amount.

Explanation.–– For the 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 payment;

(ii) “the date of receipt of payment” shall

be the date on which the payment is

entered in the books of account of the

supplier or the date on which the payment

is credited to his bank account, whichever

is earlier.

(3) In case of supplies in respect of which

tax is paid or liable to be paid on reverse

charge basis, the time of supply shall be the

earlier of the following dates, namely:––

(a) the date of payment as entered in the

books of account of the recipient or the date

on which the payment is debited in his bank

account, whichever is earlier; or

(b) the date immediately following sixty

days from the date of issue of invoice or any

other document, by whatever name called,

in lieu thereof by the supplier:

Provided that where it is not possible to

determine the time of supply under clause

(a) or clause (b), the time of supply shall be

the date of entry in the books of account of

the recipient of supply:

Provided further that in case of supply by

associated enterprises, where the supplier

of service is located outside India, the time

of supply shall be the date of entry in the

books of account of the recipient of supply

or the date of payment, whichever is earlier.

(4) In case of supply of vouchers by a

supplier, the time of supply shall be––

(a) the date of issue of voucher, if the

supply is identifiable at that point; or

(b) the date of redemption of voucher, in

all other cases.

(5) Where it is not possible to determine

the time of supply under the provisions

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of sub-section (2) or sub-section (3) or

sub-section (4), the time of supply shall––

(a) in a case where a periodical return

has to be filed, be the date on which such

return is to be filed; or

(b) in any other case, be the date on

which the 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 in respect of supply

of goods or services.— Notwithstanding

anything contained in section 12 or section 13,

the time of supply, where there is a change in

the rate of tax in respect of goods or services

or both, shall be determined in the following

manner, namely:—

(a) in case the goods or services or both

have been supplied before the change in

rate of tax,––

(i) where the invoice for the same has

been issued and the payment is also

received after the change in rate of tax,

the time of supply shall be the date of

receipt of payment or the date of issue of

invoice, whichever is earlier; or

(ii) where the invoice has been issued

prior to the change in rate of tax but

payment is received after the change in

rate of tax, the time of supply shall be the

date of issue of invoice; or

(iii) where the payment has been

received before the change in rate of tax,

but the invoice for the same is issued after

the change in rate of tax, the time of supply

shall be the date of receipt of payment;

(b) in case the goods or services or both

have been supplied after the change in rate

of tax,––

(i) where the payment is received after

the change in rate of tax but the invoice

has been issued prior to the change in

rate of tax, the time of supply shall be the

date of receipt of payment; or

(ii) where the invoice has been issued

and payment is received before the

change in rate of tax, the time of supply

shall be the date of receipt of payment or

date of issue of invoice, whichever is

earlier; or

(iii) where the invoice has been issued

after the change in rate of tax but the

payment is received before the change

in rate of tax, the time of supply shall be

the date of issue of invoice:

Provided that the date of receipt of

payment shall be the date of credit in the

bank account if such credit in the bank

account is after four working days from the

date of change in the rate of tax.

Explanation.— For the purposes of this

section, “the date of receipt of payment” shall

be the date on which the payment is entered

in the books of account of the supplier or the

date on which the payment is credited to his

bank account, whichever is earlier.

15. Value of taxable supply.— (1) The value

of a supply of goods or services or both shall

be the transaction value, which is the price

actually paid or payable for the said supply of

goods or services or both where the supplier

and the recipient of the supply are not related

and the price is the sole consideration for the

supply.

(2) The value of supply shall include—

(a) any taxes, duties, cesses, fees and

charges levied under any law for the time

being in force other than this Act, the

Central Goods and Services Tax Act and the

Goods and Services Tax (Compensation to

States) Act, if charged separately by the

supplier;

(b) any amount that the supplier is liable

to pay in relation to such supply but which

has been incurred by the recipient of the

supply and not included in the price actually

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paid or payable for the goods or services or

both;

commission and packing, charged by the

supplier to the recipient of a supply and any

amount charged for anything done by the

supplier in respect of the supply of goods

or services or both at the time of, or before

delivery of goods or supply of services;

(d) interest or late fee or penalty for

delayed payment of any consideration for

any 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

included in the value of supply of the supplier

who receives the subsidy.

(3) The value of the supply shall not include

any discount which is given—

(a) before or at the time of the supply if

such discount has been duly recorded in

the invoice issued in respect of such supply;

and

(b) after the supply has been effected, if—

(i) such discount is established in terms

of an agreement entered into at or before

the time of such supply and specifically

linked to relevant invoices; and

(ii) input tax credit as is attributable to

the discount on the basis of document

issued by the supplier has been reversed

by the recipient of the supply.

(4) Where the value of the supply of goods

or services or both cannot be determined

under sub-section (1), the same shall be

determined in such manner as may be

prescribed.

(5) Notwithstanding anything contained

in sub-section (1) or sub-section (4), the

value of such supplies as may be notified

by the Government on the recommen-

dations of the Council shall be determined

in such manner as may be prescribed.

Explanation.— For the purposes of this

Act,—

(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 recognised

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.

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.

CHAPTER V

Input Tax Credit

16. Eligibility and conditions for taking

input tax credit.— (1) Every registered person

shall, subject to such conditions and

restrictions as may be prescribed and in the

manner specified in section 49, be entitled to

take credit of input tax charged on any supply

of goods or services or both to him which are

used or intended to be used in the course or

furtherance of his business and the said

amount shall be credited to the electronic

credit ledger of such person.

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(2) Notwithstanding anything contained in

this section, no registered person shall be

entitled to the credit of any input tax in respect

of any supply of goods or services or both to

him unless,––

(a) he is in possession of a tax invoice or

debit note issued by a supplier registered

under this Act, or such other tax paying

documents as may be prescribed;

(b) he has received the goods or services

or both.

Explanation.— For the purposes of this

clause, it shall be deemed that the

registered person has received the goods

where the goods are delivered by the

supplier to a recipient or any other person

on the direction of such registered person,

whether acting as an agent or otherwise,

before or during movement of goods, either

by way of transfer of documents of title to

goods or otherwise;

the tax charged in respect of such supply

has been actually paid to the Government,

either in cash or through utilisation of input

tax credit admissible in respect of the said

supply; and

(d) he has furnished the return under

section 39:

Provided that where the goods against

an invoice are received in lots or

instalments, the registered person shall be

entitled to take credit upon receipt of the

last lot or instalment:

Provided further that where a recipient

fails to pay to the supplier of goods or

services or both, other than the supplies on

which tax is payable on reverse charge

basis, the amount towards the value of

supply along with tax payable thereon

within a period of one hundred and eighty

days from the date of issue of invoice by the

supplier, an amount equal to the input tax

credit availed by the recipient shall be

added to his output tax liability, along with

interest thereon, in such manner as may be

prescribed:

Provided also that the recipient shall be

entitled to avail of the credit of input tax on

payment made by him of the amount

towards the value of supply of goods or

services or both along with tax 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 the due date of

furnishing of the return under section 39 for

the month of September following the end of

financial year to which such invoice or invoice

relating to such debit note pertains or

furnishing of the relevant annual return,

whichever is earlier.

17. Apportionment of credit and blocked

credits.— (1) Where the goods or services or

both are used by the registered person partly

for the purpose of any business and partly

for other purposes, the amount of credit shall

be restricted to so much of the input tax

as is attributable to the purposes of his

business.

(2) Where the goods or services or both are

used by the registered person partly for

effecting taxable supplies including zero-rated

supplies under this Act or under the

Integrated Goods and Services Tax Act and

partly for effecting exempt supplies under the

said Acts, the amount of credit shall be

restricted to so much of the input tax as is

attributable to the said taxable supplies

including zero-rated supplies.

(3) The value of exempt supply under sub-

-section (2) shall be such as may be

Central

Act 43 of

1961.

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prescribed, and shall include supplies on

which the recipient is liable to pay tax on

reverse charge basis, transactions in

securities, sale of land and, subject to clause

(b) of paragraph 5 of Schedule II, sale of

building.

(4) A banking company or a financial

institution including a non-banking financial

company, engaged in supplying services by

way of accepting deposits, extending loans or

advances shall have the option to either

comply with the provisions of sub-section (2),

or avail of, every month, an amount equal to

fifty per cent. of the eligible input tax credit

on inputs, capital goods and input services in

that month and the rest shall lapse:

Provided that the option once exercised

shall not be withdrawn during the remaining

part of the financial year:

Provided further that the restriction of fifty

per cent. shall not apply to the tax paid on

supplies made by one registered person to

another registered person having the same

Permanent Account Number.

(5) Notwithstanding anything contained in

sub-section (1) of section 16 and sub-section

(1) of section 18, input tax credit shall not be

available in respect of the following, namely:—

(a) motor vehicles and other conveyances

except when they are used––

(i) for making the following taxable

supplies, namely:––

(A) further supply of such vehicles

or conveyances; or

(B) transportation of passengers; or

flying, navigating such vehicles or

conveyances;

(ii) for transportation of goods;

(b) the following supply of goods or

services or both:—

(i) food and beverages, outdoor

catering, beauty treatment, health

services, cosmetic and plastic surgery

except where an inward supply of goods

or services or both of a particular

category is used by a registered person

for making an outward taxable supply of

the same category of goods or services

or both or as an element of a taxable

composite or mixed supply;

(ii) membership of a club, health and

fitness centre;

(iii) rent-a-cab, life insurance and health

insurance except where—

(A) the Government notifies the

services which are obligatory for an

employer to provide to its employees

under any law for the time being in

force; or

(B) such inward supply of goods or

services or both of a particular

category is used by a registered person

for making an outward taxable supply

of the same category of goods or

services or both or as part of a taxable

composite or mixed supply; and

(iv) travel benefits extended to

employees on vacation such as leave or

home travel concession.

supplied for construction of an immovable

property (other than plant and machinery)

except where it is an input service for

further supply of works contract service;

(d) goods or services or both received by

a taxable person for construction of an

immovable property (other than plant or

machinery) on his own account including

when such goods or services or both are

used in the course or furtherance of

business.

Explanation.— For the purposes of

clauses (c) and (d), the expression

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“construction” includes re-construction,

renovation, additions or alterations or

repairs, to the extent of capitalisation, 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 disposed of by way of gift or free

samples; and

(i) any tax paid in accordance with the

provisions 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

(iii) pipelines laid outside the factory

premises.

18. Availability of credit in special

circumstances.— (1) Subject to such

conditions and restrictions as may be

prescribed—

(a) a person who has applied for

registration under this Act within thirty

days from the date on which he becomes

liable to registration and has been granted

such registration shall be entitled to take

credit of input tax in respect of inputs held

in stock and inputs contained in semi-

-finished or finished goods held in stock on

the day immediately preceding the date

from which he becomes liable to pay tax

under the provisions of this Act;

(b) a person who takes registration under

sub-section (3) of section 25 shall be entitled

to take credit of input tax in respect of inputs

held in stock and inputs contained in semi-

finished or finished goods held in stock on

the day immediately preceding the date of

grant of registration;

to pay tax under section 10, he shall be

entitled to take credit of input tax in respect

of inputs held in stock, inputs contained in

semi-finished or finished goods held in stock

and on capital goods on the day immediately

preceding the date from which he becomes

liable to pay tax under section 9:

Provided that the credit on capital goods

shall be reduced by such percentage points

as may be prescribed;

(d) where an exempt supply of goods or

services or both by a registered person

becomes a taxable supply, such person shall

be entitled to take credit of input tax in respect

of inputs held in stock and inputs contained

in semi-finished or finished goods held in stock

relatable to such exempt supply and on capital

goods exclusively used for such exempt

supply on the day immediately preceding the

date from which such supply becomes

taxable:

Provided that the credit on capital goods

shall be reduced by such percentage points

as may be prescribed.

(2) A registered person shall not be entitled

to take input tax credit under sub-section (1)

in respect of any supply of goods or services

or both to him after the expiry of one year from

the date of issue of tax invoice relating to such

supply.

(3) Where there is a change in the

constitution of a registered person on account

of sale, merger, demerger, amalgamation,

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lease or transfer of the business with the

specific provisions for transfer of liabilities, the

said registered person shall be allowed to

transfer the input tax credit which remains

unutilised in his electronic credit ledger to

such sold, merged, demerged, amalgamated,

leased or transferred business in such manner

as may be prescribed.

(4) Where any registered person who has

availed of input tax credit opts to pay tax under

section 10 or, where the goods or services or

both supplied by him become wholly exempt,

he shall pay an amount, by way of debit in the

electronic credit ledger or electronic cash

ledger, equivalent to the credit of input tax in

respect of inputs held in stock and inputs

contained in semi-finished or finished goods

held in stock and on capital goods, reduced

by such percentage points as may be

prescribed, on the day immediately preceding

the date of exercising of such option or, as the

case may be, the date of such exemption:

Provided that after payment of such amount,

the balance of input tax credit, if any, lying in

his electronic credit ledger shall lapse.

(5) The amount of credit under sub-section

(1) and the amount payable under sub-section

(4) shall be calculated in such manner as may

be prescribed.

(6) In case of supply of capital goods or plant

and machinery, on which input tax credit has

been taken, the registered person shall pay

an amount equal to the input tax credit taken

on the said capital goods or plant and

machinery reduced by such percentage

points as may be prescribed or the tax on the

transaction value of such capital goods or

plant and machinery determined under

section 15, whichever is higher:

Provided that where refractory bricks,

moulds and dies, jigs and fixtures are supplied

as scrap, the taxable person may pay tax

on the transaction value of such goods

determined under section 15.

19. Taking input tax credit in respect of

inputs and capital goods sent for job work.—

(1) The principal shall, subject to such

conditions and restrictions as may be

prescribed, be allowed input tax credit on

inputs sent to a job worker for job work.

(2) Notwithstanding anything contained in

clause (b) of sub-section (2) of section 16, the

principal shall be entitled to take credit of

input tax on inputs even if the inputs are

directly sent to a job worker for job work

without being first brought to his place of

business.

(3) Where the inputs sent for job work are

not received back by the principal after

completion of job work or otherwise or are not

supplied from the place of business of the job

worker in accordance with clause (a) or clause

(b) of sub-section (1) of section 143 within one

year of being sent out, it shall be deemed that

such inputs had been supplied by the

principal to the job worker on the day when

the said inputs were sent out:

Provided that where the inputs are sent

directly to a job worker, the period of one year

shall be counted from the date of receipt of

inputs by the job worker.

(4) The principal shall, subject to such

conditions and restrictions as may be

prescribed, be allowed input tax credit on

capital goods sent to a job worker for job work.

(5) Notwithstanding anything contained in

clause (b) of sub-section (2) of section 16, the

principal shall be entitled to take credit of

input tax on capital goods even if the capital

goods are directly sent to a job worker for job

work without being first brought to his place

of business.

(6) Where the capital goods sent for job

work are not received back by the principal

within a period of three years of being sent

out, it shall be deemed that such capital goods

had been supplied by the principal to the job

worker on the day when the said capital goods

were sent out:

Provided that where the capital goods are

sent directly to a job worker, the period of three

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years shall be counted from the date of receipt

of capital goods by the job worker.

(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.

(8) Explanation.— For the purpose of this

section, “principal” means the person referred

to in section 143.

20. Manner of distribution of credit by Input

Service Distributor.— (1) The Input Service

Distributor shall distribute the credit of State

tax as State tax or integrated tax and

integrated tax as integrated tax or State tax,

by way of issue of document containing the

amount of input tax credit being distributed

in such manner as may be prescribed.

(2) The Input Service Distributor may

distribute the credit subject to the following

conditions, namely:––

(a) the credit can be distributed to the

recipients of credit against a document

containing such details as may be

prescribed;

(b) the amount of the credit distributed

shall not exceed the amount of credit

available for distribution;

attributable to a recipient of credit shall be

distributed only to that recipient;

(d) the credit of tax paid on input services

attributable to more than one recipient of

credit shall be distributed amongst such

recipients to whom the input service is

attributable and such distribution shall be

pro rata on the basis of the turnover in a

State or turnover in a Union territory of such

recipient, during the relevant period, to the

aggregate of the turnover of all such

recipients to whom such input service is

attributable and which are operational in

the current year, during the said relevant

period;

(e) the credit of tax paid on input services

attributable to all recipients of credit shall

be distributed amongst such recipients and

such distribution shall be pro rata on the

basis of the turnover in a State or turnover

in a Union territory of such recipient, during

the relevant period, to the aggregate of the

turnover of all recipients and which are

operational in the current year, during the

said relevant period.

Explanation.— For the purposes of this

section,—

(a) the “relevant period” shall be––

(i) if the recipients of credit have

turnover in their States or Union

territories in the financial year preceding

the year during which credit is to be

distributed, the said financial year; or

(ii) if some or all recipients of the credit

do not have any turnover in their States

or Union territories in the financial year

preceding the year during which the

credit is to be distributed, the last quarter

for which details of such turnover of all

the recipients are available, previous to

the month during which credit is to be

distributed;

(b) the expression “recipient of credit”

means the supplier of goods or services or

both having the same Permanent Account

Number as that of the Input Service

Distributor;

registered person engaged in the supply of

taxable goods as well as goods not taxable

under this Act, means the value of turnover,

reduced by the amount of any duty or tax

levied under entry 84 of List I of the Seventh

Schedule to the Constitution and entry 51

and 54 of List II of the said Schedule.

21. Manner of recovery of credit distributed

in excess.— Where the Input Service

Distributor distributes the credit in

contravention of the provisions contained in

section 20 resulting in excess distribution of

credit to one or more recipients of credit, the

excess credit so distributed shall be recovered

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from such recipients along with interest, and

the provisions of section 73 or section 74, as

the case may be, shall, mutatis mutandis, apply

for determination of amount to be recovered.

CHAPTER VI

Registration

22. Persons liable for registration.— (1)

Every supplier making a taxable supply of

goods or services or both in the State shall be

liable to be registered under this Act if his

aggregate turnover in a financial year exceeds

twenty lakh rupees:

Provided that where such person makes

taxable supplies of goods or services or both

from any of the special category States, he shall

be liable to be registered if his aggregate

turnover in a financial year exceeds ten lakh

rupees.

(2) Every person who, on the day

immediately preceding the appointed day, is

registered or holds a license under an existing

law, shall be liable to be registered under this

Act with effect from the appointed day.

(3) Where a business carried on by a taxable

person registered under this Act is transferred,

whether on account of succession or

otherwise, to another person as a going

concern, the transferee or the successor, as

the case may be, shall be liable to be registered

with effect from the date of such transfer or

succession.

(4) Notwithstanding anything contained in

sub-sections (1) and (3), in a case of transfer

pursuant to sanction of a scheme or an

arrangement for amalgamation or, as the case

may be, de-merger of two or more companies

pursuant to an order of a High Court, Tribunal

or otherwise, the transferee shall be liable to

be registered, with effect from the date on

which the Registrar of Companies issues a

certificate of incorporation giving effect to

such order of the High Court or Tribunal.

Explanation.— For the purposes of this

section,—

(i) the expression “aggregate turnover”

shall include all supplies made by the

taxable person, whether on his own

account or made on behalf of all his

principals;

(ii) the supply of goods, after completion

of job work, by a registered job worker shall

be treated as the supply of goods by the

principal referred to in section 143, and the

value of such goods shall not be included

in the aggregate turnover of the registered

job worker;

(iii) the expression “special category

States” shall mean the States as specified

in sub-clause (g) of clause (4) of article 279A

of the Constitution.

23. Persons not liable for registration.— (1)

The following persons shall not be liable to

registration, namely:––

(a) any person engaged exclusively in the

business of supplying goods or services or

both that are not liable to tax or wholly

exempt from tax under this Act or under the

Integrated Goods and Services Tax Act;

(b) an agriculturist, to the extent of supply

of produce out of cultivation of land.

(2) The Government may, on the

recommendations of the Council, by

notification, specify the category of persons

who may be exempted from obtaining

registration under this Act.

24. Compulsory registration in certain

cases.— Notwithstanding anything contained

in sub-section (1) of section 22, the following

categories of persons shall be required to be

registered under this Act,—

(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;

(iv) person who are required to pay tax

under sub-section (5) of section 9;

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(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 supply of

goods or services or both on behalf of other

taxable persons whether as an agent or

otherwise;

(viii) Input Service Distributor, whether or

not separately 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;

(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 registration.— (1) Every

person who is liable to be registered under

section 22 or section 24 shall apply for

registration within 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

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 State where the

nearest point of the appropriate baseline is

located in the State.

(2) A person seeking registration under this

Act shall be granted a single registration:

Provided that a person having multiple

business verticals in the State 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 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

distinct persons for the 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 Income-tax 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.

(7) Notwithstanding anything contained in

sub-section (6), a non-resident taxable person

may be granted registration under sub-section

(1) on the basis of such other documents as

may be prescribed.

(8) Where a person who is liable to be

registered under this Act fails to obtain

registration, the proper officer may, without

prejudice to any action which may be taken

under this Act or under any other law for

the time being in force, proceed to register

such person in such manner as may be

prescribed.

Central

Act 43 of

1961.

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(9) Notwithstanding anything contained in

sub-section (1),––

(a) any specialised agency of the

United Nations Organisation or any

Multilateral Financial Institution

and Organisation notified under

the United Nations (Privileges and

Immunities) Act, 1947, Consulate

or Embassy of foreign countries;

and

(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 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 registration.— (1) The grant of

registration or the Unique Identity Number

under the Central Goods and Services Tax Act

shall be 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 rejected under this Act within

the time specified in sub-section (10) of section

25.

(2) Notwithstanding anything contained in

sub-section (10) of section 25, any rejection of

application for registration or the Unique

Identity Number under the Central Goods and

Services Tax Act shall be deemed to be a

rejection of application for registration under

this Act.

27. Special provisions relating to casual

taxable person and non-resident taxable

person.— (1) The certificate of registration

issued to a casual taxable person or a non-

resident taxable person shall be valid for the

period specified in the application for

registration or ninety days from the effective

date of registration, whichever is earlier and

such person shall make taxable supplies only

after the issuance of the certificate of

registration:

Provided that the proper officer may, on

sufficient cause being shown by the said

taxable person, extend the said period of

ninety days by a further period not exceeding

ninety days.

(2) A casual taxable person or a non-resident

taxable person shall, at the time of submission

of application for registration under sub-

-section (1) of section 25, make an advance

deposit of tax in an amount equivalent to the

estimated tax liability of such person for the

period for which the registration is sought:

Provided that where any extension of time

is sought under sub-section (1), such taxable

person shall deposit an additional amount of

tax equivalent to the estimated tax liability of

such person for the period for which the

extension is sought.

(3) The amount deposited under sub-

-section (2) shall be credited to the electronic

cash ledger of such person and shall be

utilised in the manner provided under section

49.

28. Amendment of registration.— (1) Every

registered person and a person to whom a

Unique Identity Number has been assigned

shall inform the proper officer of any changes

in the information furnished at the time of

registration or subsequent thereto, in such

form and manner and within such period as

may be prescribed.

Central

Act 46 of

1947.

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(2) The proper officer may, on the basis of

information furnished under sub-section (1) or

as ascertained by him, approve or reject

amendments in the registration particulars in

such manner and within such period as may

be prescribed:

Provided that approval of the proper officer

shall not be required in respect of amendment

of such particulars as may be prescribed:

Provided further that the proper officer shall

not reject the application for amendment in

the registration particulars without giving the

person an opportunity of being heard.

(3)

Any

rejection

approval

amendments under the Central Goods and

Services Tax Act shall be deemed to be a

rejection or approval under this Act.

29. Cancellation of registration.— (1) The

proper officer may, either on his own motion

or on an application filed by the registered

person or by his legal heirs, in case of death

of such person, cancel the registration, in

such manner and within such period as

may be prescribed, having regard to the

circumstances where,––

(a) the business has been discontinued,

transferred fully for any reason including

death of the proprietor, amalgamated with

other legal entity, demerged or otherwise

disposed of; or

(b) there is any change in the constitution

of the business; or

person registered under sub-section (3) of

section 25, is no longer liable to be

registered under section 22 or section 24.

(2) The proper officer may cancel the

registration of a person from such date,

including any retrospective date, as he may

deem fit, where,––

(a) a registered person has contravened

such provisions of the Act or the rules made

thereunder as may be prescribed; or

(b) a person paying tax under section 10

has not furnished returns for three

consecutive tax periods; or

person specified in clause (b), has not

furnished returns for a continuous period

of six months; or

(d) any person who has taken voluntary

registration under sub-section (3) of section

25 has not commenced business within six

months from the date of registration; or

(e) registration has been obtained by

means of fraud, wilful misstatement or

suppression of facts:

Provided that the proper officer shall not

cancel the registration without giving the

person an opportunity of being heard.

(3) The cancellation of registration under

this section shall not affect the liability of the

person to pay tax and other dues under this

Act or to discharge any obligation under this

Act or the rules made thereunder for any

period prior to the date of cancellation

whether or not such tax and other dues are

determined before or after the date of

cancellation.

(4) The cancellation of registration under

the Central Goods and Services Tax Act shall

be deemed to be a cancellation of registration

under this Act.

(5) Every registered person whose

registration is cancelled shall pay an amount,

by way of debit in the electronic credit ledger

or electronic cash ledger, equivalent to the

credit of input tax in respect of inputs held in

stock and inputs contained in semi-finished

or finished goods held in stock or capital

goods or plant and machinery on the day

immediately preceding the date of such

cancellation or the output tax payable on such

goods, whichever is higher, calculated in such

manner as may be prescribed:

Provided that in case of capital goods or

plant and machinery, the taxable person shall

pay an amount equal to the input tax credit

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taken on the said capital goods or plant and

machinery, reduced by such percentage

points as may be prescribed or the tax on the

transaction value of such capital goods or

plant and machinery under section 15,

whichever is higher.

(6) The amount payable under sub-section

(5) shall be calculated in such manner as may

be prescribed.

30. Revocation of cancellation of registra-

tion.— (1) Subject to such conditions as may

be prescribed, any registered person, whose

registration is cancelled by the proper officer

on his own motion, may apply to such officer

for revocation of cancellation of the registration

in the prescribed manner within thirty days

from the date of service of the cancellation

order.

(2) The proper officer may, in such manner

and within such period as may be prescribed,

by order, either revoke cancellation of the

registration or reject the application:

Provided that the application for revocation

of cancellation of registration shall not be

rejected unless the applicant has been given

an opportunity of being heard.

(3) The revocation of cancellation of

registration under the Central Goods and

Services Tax Act shall be deemed to be a

revocation of cancellation of registration under

this Act.

CHAPTER VII

Tax Invoice, Credit and Debit Notes

31. Tax invoice.— (1) A registered person

supplying taxable goods shall, before or at the

time of,––

(a) removal of goods for supply to the

recipient, where the supply involves

movement of goods; or

(b) delivery of goods or making available

thereof to the recipient, in any other case,

issue a tax invoice showing the description,

quantity and value of goods, the tax charged

thereon and such other particulars as may

be prescribed:

Provided that the Government may, on the

recommendations of the Council, by

notification, specify the categories of goods

or supplies in respect of which a tax invoice

shall be issued, within such time and in such

manner as may be prescribed.

(2) A registered person supplying taxable

services shall, before or after the provision of

service but within a prescribed period, issue

a tax invoice, showing the description, value,

tax charged thereon and such other

particulars as may be prescribed:

Provided that the Government may, on the

recommendations of the Council, by

notification and subject to such conditions as

may be mentioned therein, specify the

categories of services in respect of which––

(a) any other document issued in relation

to the supply shall be deemed to be a tax

invoice; or

(b) tax invoice may not be issued.

(3) Notwithstanding anything contained in

sub-sections (1) and (2)––

(a) a registered person may, within one

month from the date of issuance of

certificate of registration and in such

manner as may be prescribed, issue a

revised invoice against the invoice already

issued during the period beginning with the

effective date of registration till the date of

issuance of certificate of registration to him;

(b) a registered person may not issue a

tax invoice if the value of the goods or

services or both supplied is less than two

hundred rupees subject to such conditions

and in such manner as may be prescribed;

exempted goods or services or both or

paying tax under the provisions of section

10 shall issue, instead of a tax invoice, a bill

of supply containing such particulars and

in such manner as may be prescribed:

Provided that the registered person may

not issue a bill of supply if the value of the

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goods or services or both supplied is less

than two hundred rupees subject to such

conditions and in such manner as may be

prescribed;

(d) a registered person shall, on receipt

of advance payment with respect to any

supply of goods or services or both, issue a

receipt voucher or any other document,

containing such particulars as may be

prescribed, evidencing receipt of such

payment;

(e) where, on receipt of advance payment

with respect to any supply of goods or

services or both the registered person issues

a receipt voucher, but subsequently no

supply is made and no tax invoice is issued

in pursuance thereof, the said registered

person may issue to the person who had

made the payment, a refund voucher

against such payment;

(f) a registered person who is liable to pay

tax under sub-section (3) or sub-section (4)

of section 9 shall issue an invoice in respect

of goods or services or both received by him

from the supplier who is not registered on

the date of receipt of goods or services or

both;

(g) a registered person who is liable to

pay tax under sub-section (3) or sub-section

(4) of section 9 shall issue a payment

voucher at the time of making payment to

the supplier.

(4) In case of continuous supply of goods,

where successive statements of accounts or

successive payments are involved, the invoice

shall be issued before or at the time each such

statement is issued or, as the case may be,

each such payment is received.

(5) Subject to the provisions of clause (d) of

sub-section (3), in case of continuous supply

of services,––

(a) where the due date of payment is

ascertainable from the contract, the invoice

shall be issued on or before the due date of

payment;

(b) where the due date of payment is not

ascertainable from the contract, the invoice

shall be issued before or at the time when

the supplier of service receives the

payment;

completion of an event, the invoice shall be

issued on or before the date of completion

of that event.

(6) In a case where the supply of services

ceases under a contract before the completion

of the supply, the invoice shall be issued at

the time when the supply ceases and such

invoice shall be issued to the extent of the

supply made before such cessation.

(7) Notwithstanding anything contained in

sub-section (1), where the goods being sent

or taken on approval for sale or return are

removed before the supply takes place, the

invoice shall be issued before or at the time of

supply or six months from the date of removal,

whichever is earlier.

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.

32. Prohibition of unauthorised collection of

tax.— (1) A person who is not a registered

person shall not collect in respect of any

supply of goods or services or both any

amount by way of tax under this Act.

(2) No registered person shall collect tax

except in accordance with the provisions of

this Act or the rules made thereunder.

33. Amount of tax to be indicated in tax

invoice and other documents.— Notwith-

standing anything contained in this Act or any

other law for the time being in force, where

any supply is made for a consideration, every

person who is liable to pay tax for such supply

shall prominently indicate in all documents

relating to assessment, tax invoice and other

like documents, the amount of tax which shall

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form part of the price at which such supply is

made.

34. Credit and debit notes.— (1) Where a

tax invoice has been issued for supply of any

goods or services or both and the taxable value

or tax charged in that tax invoice is found to

exceed the taxable value or tax payable in

respect of such supply, or where the goods

supplied are returned by the recipient, or

where goods or services or both supplied are

found to be deficient, the registered person,

who has supplied such goods or services or

both, may issue to the recipient a credit note

containing such particulars as may be

prescribed.

(2) Any registered person who issues a

credit note in relation to a supply of goods or

services or both shall declare the details of

such credit note in the return for the month

during which such credit note has been issued

but not later than September following the end

of the financial year in which such supply was

made, or the date of furnishing of the relevant

annual return, whichever is earlier, and the

tax liability shall be adjusted in such manner

as may be prescribed:

Provided that no reduction in output tax

liability of the supplier shall be permitted, if

the incidence of tax and interest on such

supply has been passed on to any other

person.

(3) Where a tax invoice has been issued for

supply of any goods or services or both and

the taxable value or tax charged in that tax

invoice is found to be less than the taxable

value or tax payable in respect of such supply,

the registered person, who has supplied such

goods or services or both, shall issue to the

recipient a debit note containing such

particulars as may be prescribed.

(4) Any registered person who issues a

debit note in relation to a supply of goods or

services or both shall declare the details of

such debit note in the return for the month

during which such debit note has been issued

and the tax liability shall be adjusted in such

manner as may be prescribed.

Explanation.–– For the purposes of this Act,

the expression “debit note” shall include a

supplementary invoice.

CHAPTER VIII

Accounts and Records

35. Accounts and other records.— (1) Every

registered person shall keep and maintain, at

his principal place of business, as mentioned

in the certificate of registration, a true and

correct account of—

(a) production or manufacture of goods;

(b) inward and outward supply of goods

or services or both;

(d) input tax credit availed;

(e) output tax payable and paid; and

(f) such other particulars as may be

prescribed:

Provided that where more than one place

of business is specified in the certificate of

registration, the accounts relating to each

place of business shall be kept at such

places of business:

Provided further that the registered

person may keep and maintain such

accounts and other particulars in electronic

form in such manner as may be prescribed.

(2) Every owner or operator of warehouse

or godown or any other place used for storage

of goods and every transporter, irrespective

of whether he is a registered person or not,

shall maintain records of the consigner,

consignee and other relevant details of the

goods in such manner as may be prescribed.

(3) The Commissioner may notify a class of

taxable persons to maintain additional

accounts or documents for such purpose as

may be specified therein.

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(4) Where the Commissioner considers that

any class of taxable persons is not in a position

to keep and maintain accounts in accordance

with the provisions of this section, he may, for

reasons to be recorded in writing, permit such

class of taxable persons to maintain accounts

in such manner as may be prescribed.

(5) Every registered person whose turnover

during a financial year exceeds the prescribed

limit shall get his accounts audited by a

chartered accountant or a cost accountant and

shall submit a copy of the audited annual

accounts, the reconciliation statement under

sub-section (2) of section 44 and such other

documents in such form and manner as may

be prescribed.

(6) Subject to the provisions of clause (h) of

sub-section (5) of section 17, where the

registered person fails to account for the goods

or services or both in accordance with the

provisions of sub-section (1), the proper officer

shall determine the amount of tax payable on

the goods or services or both that are not

accounted for, as if such goods or services or

both had been supplied by such person and

the provisions of section 73 or section 74, as

the case may be, shall, mutatis mutandis, apply

for determination of such tax.

36. Period of retention of accounts.— Every

registered person required to keep and

maintain books of account or other records in

accordance with the provisions of sub-section

(1) of section 35 shall retain them until the

expiry of seventy two months from the due

date of furnishing of annual return for the year

pertaining to such accounts and records:

Provided that a registered person, who is a

party to an appeal or revision or any other

proceedings before any Appellate Authority

or Revisional Authority or Appellate Tribunal

or court, whether filed by him or by the

Commissioner, or is under investigation for an

offence under Chapter XIX, shall retain the

books of account and other records pertaining

to the subject matter of such appeal or revision

or proceedings or investigation 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 IX

Returns

37. Furnishing details of outward supplies.—

(1) Every registered person, other than an

Input Service Distributor, a non-resident

taxable person and a person paying tax under

the provisions of section 10 or section 51 or

section 52, shall furnish, electronically, in such

form and manner as may be prescribed, the

details of outward supplies of goods or

services or both effected during a tax period

on or before the tenth day of the month

succeeding the said tax period and such

details shall be communicated to the recipient

of the said supplies within such time and in

such manner as may be prescribed:

Provided that the registered person shall not

be allowed to furnish the details of outward

supplies during the period from the eleventh

day to the fifteenth day of the month

succeeding the tax period:

Provided further that the Commissioner

may, for reasons to be recorded in writing, by

notification, extend the time limit for furnishing

such details for such class of taxable persons

as may be specified therein:

Provided also that any extension of time

limit notified by the Commissioner of central

tax shall be deemed to be notified by the

Commissioner.

(2) Every registered person who has been

communicated the details under sub-section

(3) of section 38 or the details pertaining to

inward supplies of Input Service Distributor

under sub-section (4) of section 38, shall either

accept or reject the details so communicated,

on or before the seventeenth day, but not

before the fifteenth day, of the month

succeeding the tax period and the details

furnished by him under sub-section (1) shall

stand amended accordingly.

(3) Any registered person, who has

furnished the details under sub-section (1) for

any tax period and which have remained

unmatched under section 42 or section 43,

shall, upon discovery of any error or omission

therein, rectify such error or omission in such

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manner as may be prescribed, and shall pay

the tax and interest, if any, in case there is a

short payment of tax on account of such error

or omission, in the return to be furnished for

such tax period:

Provided that no rectification of error or

omission in respect of the details furnished

under sub-section (1) 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.

Explanation.— For the purposes of this

Chapter, the expression “details of outward

supplies” shall include details of invoices,

debit notes, credit notes and revised invoices

issued in relation to outward supplies made

during any tax period.

38. Furnishing details of inward supplies.—

(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 verify, validate, modify or

delete, if required, the details relating to

outward supplies and credit or debit notes

communicated under sub-section (1) of

section 37 to prepare the details of his inward

supplies and credit or debit notes and may

include therein, the details of inward supplies

and credit or debit notes received by him in

respect of such supplies that have not been

declared by the supplier under sub-section (1)

of section 37.

(2) Every registered person, other

than an Input Service Distributor or

a non-resident taxable person or a

person paying tax under the

provisions of section 10 or section

51 or section 52, shall furnish,

electronically, the details of inward

supplies of taxable goods or services

or both, including inward supplies of

goods or services or both on which

the tax is payable on reverse charge

basis under this Act and inward

supplies of goods or services or both

taxable under the Integrated Goods

and Services Tax Act or on which

integrated goods and services tax is

payable under section 3 of the

Customs Tariff Act, 1975, and credit

or debit notes received in respect of

such supplies during a tax period

after the tenth day but on or before

the fifteenth day of the month

succeeding the tax period in such

form and manner as may be

prescribed:

Provided that the Commissioner may, for

reasons to be recorded in writing, by

notification, extend the time limit for furnishing

such details for such class of taxable 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.

(3) The details of supplies modified, deleted

or included by the recipient and furnished

under sub-section (2) shall be communicated

to the supplier concerned in such manner and

within such time as may be prescribed.

(4) The details of supplies modified, deleted

or included by the recipient in the return

furnished under sub-section (2) or sub-section

(4) of section 39 shall be communicated to the

supplier concerned in such manner and within

such time as may be prescribed.

(5) Any registered person, who has

furnished the details under sub-section (2) for

any tax period and which have remained

unmatched under section 42 or section 43,

shall, upon discovery of any error or omission

therein, rectify such error or omission in the

tax period during which such error or omission

is noticed in such manner as may be

prescribed, and shall pay the tax and interest,

if any, in case there is a short payment of tax

on account of such error or omission, in the

return to be furnished for such tax period:

Provided that no rectification of error or

omission in respect of the details furnished

under sub-section (2) shall be allowed after

Central

Act 51 of

1975.

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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.

39. Furnishing of returns.— (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,

in such form and manner as may be

prescribed, 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 as may be

prescribed on or before the twentieth day of

the month succeeding such calendar month

or part thereof.

(2) A registered person paying tax under

the provisions of section 10 shall, for each

quarter or part thereof, furnish, in such form

and manner as may be prescribed, a return,

electronically, of turnover in the State, inward

supplies of goods or services or both, tax

payable and tax paid within eighteen days

after the end of such quarter.

(3) Every registered person required to

deduct tax at source under the provisions of

section 51 shall furnish, in such form and

manner as may be prescribed, a return,

electronically, for the month in which such

deductions have been made within ten days

after the end of such month.

(4) Every taxable person registered as an

Input Service Distributor shall, for every

calendar month or part thereof, furnish, in

such form and manner as may be prescribed,

a return, electronically, within thirteen days

after the end of such month.

(5) Every registered non-resident taxable

person shall, for every calendar month or part

thereof, furnish, in such form and manner as

may be prescribed, a return, electronically,

within twenty days after the end of a calendar

month or within seven days after the last day

of the period of registration specified under

sub-section (1) of section 27, whichever is

earlier.

(6) The Commissioner may, for reasons to

be recorded in writing, by notification, extend

the time limit for furnishing the returns under

this section for such class of registered

persons as may be specified therein:

Provided that any extension of time limit

notified by the Commissioner of central tax

shall be deemed to be notified by the

Commissioner.

(7) Every registered person, who is required

to furnish a return under sub-section (1)

or sub-section (2) or sub-section (3) or

sub-section (5), shall pay to the Government

the tax due as per such return not later than

the last date on which he is required to furnish

such return.

(8) Every registered person who is required

to furnish a return under sub-section (1) or

sub-section (2) shall furnish a return for every

tax period whether or not any supplies of goods

or services or both have been made during

such tax period.

(9) Subject to the provisions of sections 37

and 38, if any registered person after

furnishing a return under sub-section (1) or

sub-section (2) sub-section (3) or sub-section

(4) or sub-section (5) discovers any omission

or incorrect particulars therein, other than as

a result of scrutiny, audit, inspection or

enforcement activity by the tax authorities, he

shall rectify such omission or incorrect

particulars in the return to be furnished for

the month or quarter during which such

omission or incorrect particulars are noticed,

subject to payment of interest under this Act:

Provided that no such rectification of any

omission or incorrect particulars shall be

allowed after the due date for furnishing of

return for the month of September or second

quarter following the end of the financial year,

or the actual date of furnishing of relevant

annual return, whichever is earlier.

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(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.

40. First Return.— Every registered person

who has made outward supplies in the period

between the date on which he became liable

to registration till the date on which

registration has been granted shall declare the

same in the first return furnished by him after

grant of registration.

41. Claim of input tax credit and provisional

acceptance thereof.— (1) Every registered

person shall, subject to such conditions and

restrictions as may be prescribed, be entitled

to take the credit of eligible input tax, as

self-assessed, in his return and such amount

shall be credited on a provisional basis to his

electronic credit ledger.

(2) The credit referred to in sub-section (1)

shall be utilised only for payment of

self-assessed output tax as per the return

referred to in the said sub-section.

42. Matching, reversal and reclaim of input

tax crredit.— (1) The details of every inward

supply furnished by a registered person

(hereafter in this section referred to as the

“recipient”) for a tax period shall, in such

manner and within such time as may be

prescribed, be matched––

(a) with the corresponding details of

outward

supply

furnished

the

corresponding registered person (hereafter

in this section referred to as the “supplier”)

in his valid return for the same tax period

or any preceding tax period;

(b) with the integrated goods

and services tax paid under

section 3 of the Customs Tariff Act,

1975 in respect of goods imported

by him; and

credit.

(2) The claim of input tax credit in

respect of invoices or debit notes

relating to inward supply that match

with the details of corresponding

outward supply or with the

integrated goods and services tax

paid under section 3 of the Customs

Tariff Act, 1975 in respect of goods

imported by him shall be finally

accepted and such acceptance shall

be communicated, in such manner

as may be prescribed, to the

recipient.

(3) Where the input tax credit claimed by a

recipient in respect of an inward supply is in

excess of the tax declared by the supplier for

the same supply or the outward supply is not

declared by the supplier in his valid returns,

the discrepancy shall be communicated to

both such persons in such manner as may be

prescribed.

(4) The duplication of claims of input tax

credit shall be communicated to the recipient

in such manner as may be prescribed.

(5) The amount in respect of which any

discrepancy is communicated under sub-

-section (3) and which is not rectified by the

supplier in his valid return for the month in

which discrepancy is communicated shall be

added to the output tax liability of the recipient,

in such manner as may be prescribed, in his

return for the month succeeding the month in

which the discrepancy is communicated.

(6) The amount claimed as input tax credit

that is found to be in excess on account of

duplication of claims shall be added to the

output tax liability of the recipient in his return

for the month in which the duplication is

communicated.

(7) The recipient shall be eligible to reduce,

from his output tax liability, the amount added

under sub-section (5), if the supplier declares

the details of the invoice or debit note in his

valid return within the time specified in

sub-section (9) of section 39.

Central

Act 51

of 1975.

Central

Act 51 of

1975.

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(8) A recipient in whose output tax liability

any amount has been added under sub-section

(5) or sub-section (6), shall be liable to pay

interest at the rate specified under sub-section

(1) of section 50 on the amount so added from

the date of availing of credit till the

corresponding additions are made under the

said sub-sections.

(9) Where any reduction in output tax

liability is accepted under sub-section (7), the

interest paid under sub-section (8) shall be

refunded to the recipient by crediting the

amount in the corresponding head of his

electronic cash ledger in such manner as may

be prescribed:

Provided that the amount of interest to be

credited in any case shall not exceed the

amount of interest paid by the supplier.

(10) The amount reduced from the output

tax liability in contravention of the provisions

of sub-section (7) shall be added to the output

tax liability of the recipient in his return for

the month in which such contravention takes

place and such recipient shall be liable to pay

interest on the amount so added at the rate

specified in sub-section (3) of section 50.

43. Matching, reversal and reclaim of

reduction in output tax liability.— (1) The

details of every credit note relating to outward

supply furnished by a registered person

(hereafter in this section referred to as the

“supplier”) for a tax period shall, in such

manner and within such time as may be

prescribed, be matched––

(a) with the corresponding reduction in

the claim for input tax credit by the

corresponding registered person (hereafter

in this section referred to as the “recipient”)

in his valid return for the same tax period

or any subsequent tax period; and

(b) for duplication of claims for reduction

in output tax liability.

(2) The claim for reduction in output tax

liability by the supplier that matches with the

corresponding reduction in the claim for input

tax credit by the recipient shall be finally

accepted and communicated, in such manner

as may be prescribed, to the supplier.

(3) Where the reduction of output tax

liability in respect of outward supplies exceeds

the corresponding reduction in the claim for

input tax credit or the corresponding credit

note is not declared by the recipient in his

valid returns, the discrepancy shall be

communicated to both such persons in such

manner as may be prescribed.

(4) The duplication of claims for reduction

in output tax liability shall be communicated

to the supplier in such manner as may be

prescribed.

(5) The amount in respect of which any

discrepancy

communicated

under

sub-section (3) and which is not rectified by

the recipient in his valid return for the month

in which discrepancy is communicated shall

be added to the output tax liability of the

supplier, in such manner as may be

prescribed, in his return for the month

succeeding the month in which the

discrepancy is communicated.

(6) The amount in respect of any reduction

in output tax liability that is found to be on

account of duplication of claims shall be added

to the output tax liability of the supplier in his

return for the month in which such duplication

is communicated.

(7) The supplier shall be eligible to reduce,

from his output tax liability, the amount added

under sub-section (5) if the recipient declares

the details of the credit note in his valid return

within the time specified in sub-section (9) of

section 39.

(8) A supplier in whose output tax liability

any amount has been added under sub-section

(5) or sub-section (6), shall be liable to pay

interest at the rate specified under sub-section

(1) of section 50 in respect of the amount so

added from the date of such claim for

reduction in the output tax liability till the

corresponding additions are made under the

said sub-sections.

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(9) Where any reduction in output tax

liability is accepted under sub-section (7), the

interest paid under sub-section (8) shall be

refunded to the supplier by crediting the

amount in the corresponding head of his

electronic cash ledger in such manner as may

be prescribed:

Provided that the amount of interest to be

credited in any case shall not exceed the

amount of interest paid by the recipient.

(10) The amount reduced from output tax

liability in contravention of the provisions of

sub-section (7) shall be added to the output

tax liability of the supplier in his return for the

month in which such contravention takes

place and such supplier shall be liable to pay

interest on the amount so added at the rate

specified in sub-section (3) of section 50.

44. Annual return.— (1) Every registered

person, other than an Input Service

Distributor, a person paying tax under section

51 or section 52, a casual taxable person and

a non-resident taxable person, shall furnish an

annual return for every financial year

electronically in such form and manner as may

be prescribed on or before the thirty-first day

of December following the end of such

financial year.

(2) Every registered person who is required

to get his accounts audited in accordance

with the provisions of sub-section (5) of section

35 shall furnish, electronically, the annual

return under sub-section (1) along with a copy

of the audited annual accounts and a

reconciliation statement, reconciling the value

of supplies declared in the return furnished

for the financial year with the audited annual

financial statement, and such other particulars

as may be prescribed.

45. Final return.— Every registered person

who is required to furnish a return under

sub-section (1) of section 39 and whose

registration has been cancelled shall furnish

a final return within three months of the date

of cancellation or date of order of cancellation,

whichever is later, in such form and manner

as may be prescribed.

46. Notice to return defaulters.— Where a

registered person fails to furnish a return

under section 39 or section 44 or section 45, a

notice shall be issued requiring him to furnish

such return within fifteen days in such form

and manner as may be prescribed.

47. Levy of late fee.— (1) Any registered

person who fails to furnish the details of

outward or inward supplies required under

section 37 or section 38 or returns required

under section 39 or section 45 by the due date

shall pay a late fee of one hundred rupees

for every day during which such failure

continues subject to a maximum amount of

five thousand rupees.

(2) Any registered person who fails to

furnish the return required under section 44

by the due date shall be liable to pay a late fee

of one hundred rupees for every day during

which such failure continues subject to a

maximum of an amount calculated at a quarter

per cent. of his turnover in the State.

48. Goods and services tax practitioners.—

(1) The manner of approval of goods and

services tax practitioners, their eligibility

conditions, duties and obligations, manner of

removal and other conditions relevant for their

functioning shall be such as may be

prescribed.

(2) A registered person may authorise an

approved goods and services tax practitioner

to furnish the details of outward supplies

under section 37, the details of inward

supplies under section 38 and the return under

section 39 or section 44 or section 45 in such

manner as may be prescribed.

(3) Notwithstanding anything contained

in sub-section (2), the responsibility for

correctness of any particulars furnished in the

return or other details filed by the goods and

services tax practitioners shall continue to rest

with the registered person on whose behalf

such return and details are furnished.

CHAPTER X

Payment of Tax

49. Payment of tax, interest, penalty and

other amounts.— (1) Every deposit made

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towards tax, interest, penalty, fee or any other

amount by a person by internet banking or by

using credit or debit cards or National

Electronic Fund Transfer or Real Time Gross

Settlement or by such other mode and subject

to such conditions and restrictions as may be

prescribed, shall be credited to the electronic

cash ledger of such person to be maintained

in such manner as may be prescribed.

(2) The input tax credit as self-assessed in

the return of a registered person shall be

credited to his electronic credit ledger, in

accordance with section 41, to be maintained

in such manner as may be prescribed.

(3) The amount available in the electronic

cash ledger may be used for making any

payment towards tax, interest, penalty, fees

or any other amount payable under the

provisions of this Act or the rules made

thereunder in such manner and subject to

such conditions and within such time as may

be prescribed.

(4) The amount available in the electronic

credit ledger may be used for making any

payment towards output tax under this Act

or under the Integrated Goods and Services

Tax Act in such manner and subject to such

conditions and within such time as may be

prescribed.

(5) The amount of input tax credit available

in the electronic credit ledger of the registered

person on account of ––

(a) integrated tax shall first be utilised

towards payment of integrated tax and the

amount remaining, if any, may be utilised

towards the payment of central tax and

State tax, or as the case may be, Union

territory tax, in that order;

(b) the central tax shall first be utilised

towards payment of central tax and the

amount remaining, if any, may be utilised

towards the payment of integrated tax;

towards payment of State tax and the

amount remaining, if any, may be utilised

towards the payment of integrated tax;

(d) the Union territory tax shall first be

utilised towards payment of Union territory

tax and the amount remaining, if any, may

be utilised towards the payment of

integrated tax;

(e) the central tax shall not be utilised

towards payment of State tax or Union

territory tax; and

(f) the State tax or Union territory tax shall

not be utilised towards payment of central

tax.

(6) The balance in the electronic cash ledger

or electronic credit ledger after payment of tax,

interest, penalty, fee or any other amount

payable under this Act or the rules made

thereunder may be refunded in accordance

with the provisions of section 54.

(7) All liabilities of a taxable person under

this Act shall be recorded and maintained in

an electronic liability register in such manner

as may be prescribed.

(8) Every taxable person shall discharge his

tax and other dues under this Act or the rules

made thereunder in the following order,

namely:—

(a) self-assessed tax, and other dues

related to returns of previous tax periods;

(b) self-assessed tax, and other dues

related to the return of the current tax

period;

Act or the rules made thereunder including

the demand determined under section 73

or section 74.

(9) Every person who has paid the tax on

goods or services or both under this Act shall,

unless the contrary is proved by him, be

deemed to have passed on the full incidence

of such tax to the recipient of such goods or

services or both.

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Explanation.— For the purposes of this

section,

(a) the date of credit to the account of the

Government in the authorised bank shall be

deemed to be the date of deposit in the

electronic cash ledger;

(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.

50. Interest on delayed payment of tax.—

(1) Every person who is liable to pay tax in

accordance with the provisions of this Act or

the rules made thereunder, but fails to pay the

tax or any part thereof to the Government

within the period prescribed, shall for the

period for which the tax or any part thereof

remains unpaid, pay, on his own, interest at

such rate, not exceeding eighteen per cent.,

as may be notified by the Government on the

recommendations of the Council.

(2) The interest under sub-section (1) shall

be calculated, in such manner as may be

prescribed, from the day succeeding the day

on which such tax was due to be paid.

(3) A taxable person who makes an undue

or excess claim of input tax credit under

sub-section (10) of section 42 or undue or

excess reduction in output tax liability under

sub-section (10) of section 43, shall pay

interest on such undue or excess claim or on

such undue or excess reduction, as the case

may be, at such rate not exceeding twenty-

four per cent., as may be notified by the

Government on the recommendations of the

Council.

51. Tax deduction at source.— (1) Notwith-

standing anything to the contrary contained

in this Act, the Government may mandate,—

(a) a department or establishment of the

Central Government or State Government;

(b) local authority; or

(d) such persons or category of persons

as may be notified by the Government on

the recommendations of the Council,

(hereafter in this section referred to as “the

deductor”), to deduct tax at the rate of one

per cent. from the payment made or credited

to the supplier (hereafter in this section

referred to as “the deductee”) of taxable goods

or services or both, where the total value of

such supply, under a contract, exceeds two

lakh and fifty thousand rupees:

Provided that no deduction shall be made if

the location of the supplier and the place of

supply is in a State or Union territory which is

different from the State or, as the case may be,

Union territory of registration of the recipient.

Explanation.–– For the purpose of deduction

of tax specified above, the value of supply shall

be taken as the amount excluding the central

tax, State tax, integrated tax and cess

indicated in the invoice.

(2) The amount deducted as tax under this

section shall be paid to the Government by

the deductor within ten days after the end of

the month in which such deduction is made,

in such manner as may be prescribed.

(3) The deductor shall furnish to the

deductee a certificate mentioning therein the

contract value, rate of deduction, amount

deducted, amount paid to the Government and

such other particulars in such manner as may

be prescribed.

(4) If any deductor fails to furnish to the

deductee the certificate, after deducting the

tax at source, within five days of crediting the

amount so deducted to the Government, the

deductor shall pay, by way of a late fee, a sum

of one hundred rupees per day from the day

after the expiry of such five day period until

the failure is rectified, subject to a maximum

amount of five thousand rupees.

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(5) The deductee shall claim credit, in his

electronic cash ledger, of the tax deducted and

reflected in the return of the deductor

furnished under sub-section (3) of section 39,

in such manner as may be prescribed.

(6) If any deductor fails to pay to the

Government the amount deducted as tax

under sub-section (1), he shall pay interest in

accordance with the provisions of sub-section

(1) of section 50, in addition to the amount of

tax deducted.

(7) The determination of the amount in

default under this section shall be made in the

manner specified in section 73 or section 74.

(8) The refund to the deductor or the

deductee arising on account of excess or

erroneous deduction shall be dealt with in

accordance with the provisions of section 54:

Provided that no refund to the deductor shall

be granted, if the amount deducted has been

credited to the electronic cash ledger of the

deductee.

52. Collection of tax at source.— (1)

Notwithstanding anything to the contrary

contained in this Act, every electronic

commerce operator (hereafter in this section

referred to as the “operator”), not being an

agent, shall collect an amount calculated at

such rate not exceeding one per cent., as may

be notified by the Government on the

recommendations of the Council, of the net

value of taxable supplies made through it by

other suppliers where the consideration with

respect to such supplies is to be collected by

the operator.

Explanation.–– For the purposes of this sub-

section, the expression “net value of taxable

supplies” shall mean the aggregate value of

taxable supplies of goods or services or both,

other than services notified under sub-section

(5) of section 9, made during any month by all

registered persons through the operator

reduced by the aggregate value of taxable

supplies returned to the suppliers during the

said month.

(2) The power to collect the amount

specified in sub-section (1) shall be without

prejudice to any other mode of recovery from

the operator.

(3) The amount collected under sub-section

(1) shall be paid to the Government by the

operator within ten days after the end of the

month in which such collection is made, in

such manner as may be prescribed.

(4) Every operator who collects the amount

specified in sub-section (1) shall furnish a

statement, electronically, containing the

details of outward supplies of goods or

services or both effected through it, including

the supplies of goods or services or both

returned through it, and the amount collected

under sub-section (1) during a month, in such

form and manner as may be prescribed, within

ten days after the end of such month.

(5) Every operator who collects the amount

specified in sub-section (1) shall furnish an

annual statement, electronically, containing

the details of outward supplies of goods or

services or both effected through it, including

the supplies of goods or services or both

returned through it, and the amount collected

under the said sub-section during the financial

year, in such form and manner as may be

prescribed, before the thirty first day of

December following the end of such financial

year.

(6) If any operator after furnishing a

statement under sub-section (4) discovers any

omission or incorrect particulars therein, other

than as a result of scrutiny, audit, inspection

or enforcement activity by the tax authorities,

he shall rectify such omission or incorrect

particulars in the statement to be furnished

for the month during which such omission or

incorrect particulars are noticed, subject to

payment of interest, as specified in sub-section

(1) of section 50:

Provided that no such rectification of any

omission or incorrect particulars shall be

allowed after the due date for furnishing of

statement for the month of September

following the end of the financial year or the

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actual date of furnishing of the relevant annual

statement, whichever is earlier.

(7) The supplier who has supplied the goods

or services or both through the operator shall

claim credit, in his electronic cash ledger, of

the amount collected and reflected in the

statement of the operator furnished under

sub-section (4), in such manner as may be

prescribed.

(8) The details of supplies furnished by

every operator under sub-section (4) shall be

matched with the corresponding details of

outward supplies furnished by the concerned

supplier registered under this Act in such

manner and within such time as may be

prescribed.

(9) Where the details of outward supplies

furnished by the operator under sub-section

(4) do not match with the corresponding

details furnished by the supplier under section

37, the discrepancy shall be communicated

to both persons in such manner and within

such time as may be prescribed.

(10) The amount in respect of which any

discrepancy

communicated

under

sub-section (9) and which is not rectified by

the supplier in his valid return or the operator

in his statement for the month in which

discrepancy is communicated, shall be added

to the output tax liability of the said supplier,

where the value of outward supplies furnished

by the operator is more than the value of

outward supplies furnished by the supplier,

in his return for the month succeeding the

month in which 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 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.

(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 purposes of this

section, the expression “concerned supplier”

shall mean the supplier of goods or services

or both making supplies through the operator.

53. Transfer of input tax credit.— On

utilisation of input tax credit availed under this

Act for payment of tax dues under the

Integrated Goods and Services Tax Act in

accordance with the provisions of sub-section

(5) of section 49, as reflected in the valid return

furnished under sub-section (1) of section 39,

the amount collected as State tax shall stand

reduced by an amount equal to such credit so

utilised and the State Government shall

transfer an amount equal to the amount so

reduced from the State tax account to the

integrated tax account in such manner and

within such time as may be prescribed.

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CHAPTER XI

Refunds

54. Refund of tax.— (1) Any person claiming

refund of any tax and interest, if any, paid on

such tax or any other amount paid by him, may

make an application before the expiry of two

years from the relevant date in such form and

manner as may be prescribed:

Provided that a registered person, claiming

refund of any balance in the electronic cash

ledger in accordance with the provisions of

sub-section (6) of section 49, may claim such

refund in the return furnished under section

39 in such manner as may be prescribed.

(2) A specialized agency of the

United Nations Organization or any

Multilateral Financial Institution and

Organization notified under the

United Nations (Privileges and

Immunities) Act, 1947, Consulate or

Embassy of foreign countries or any

other person or class of persons, as

notified under section 55, entitled to

a refund of tax paid by it on inward

supplies of goods or services or both,

may make an application for such

refund, in such form and manner as

may be prescribed, before the expiry

of six months from the last day of the

quarter in which such supply was

received.

(3) Subject to the provisions of sub-section

(10), a registered person may claim refund of

any unutilised input tax credit at the end of

any tax period:

Provided that no refund of unutilised

input tax credit shall be allowed in cases

other than-

(i) zero-rated supplies made without

payment of tax;

(ii) where the credit has accumulated

on account of rate of tax on inputs being

higher than the rate of tax on output

supplies (other than nil rated or fully

exempt supplies), except supplies of

goods or services or both as may be

notified by the Government on the

recommendations of the Council:

Provided further that no refund of unutilised

input tax credit shall be allowed in cases

where the goods exported out of India are

subjected to export duty:

Provided also that no refund of input tax

credit shall be allowed, if the supplier of goods

or services or both claims refund of the

integrated tax paid on such supplies.

(4) The application shall be accompanied

by—

(a) such documentary evidence as may

be prescribed to establish that a refund is

due to the applicant; and

(b) such documentary or other evidence

(including the documents referred to in

section 33) as the applicant may furnish to

establish that the amount of tax and interest,

if any, paid on such tax or any other amount

paid in relation to which such refund is

claimed was collected from, or paid by, him

and the incidence of such tax and interest

had not been passed on to any other person:

Provided that where the amount claimed as

refund is less than two lakh rupees, it shall

not be necessary for the applicant to furnish

any documentary and other evidences but

he may file a declaration, based on the

documentary or other evidences available

with him, certifying that the incidence of such

tax and interest had not been passed on to

any other person.

(5) If, on receipt of any such application, the

proper officer is satisfied that the whole or

part of the amount claimed as refund is

refundable, he may make an order accordingly

and the amount so determined shall be

credited to the Fund referred to in section 57.

(6) Notwithstanding anything contained in

sub-section (5), the proper officer may, in

the case of any claim for refund on account of

zero-rated supply of goods or services or both

made by registered persons, other than

Central

Act 46

of 1947.

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such category of registered persons as may

be notified by the Government on the

recommendations of the Council, refund on a

provisional basis, ninety per cent. of the total

amount so claimed, excluding the amount of

input tax credit provisionally accepted, in such

manner and subject to such conditions,

limitations and safeguards as may be

prescribed and thereafter make an order

under sub-section (5) for final settlement of

the refund claim after due verification of

documents furnished by the applicant.

(7) The proper officer shall issue the order

under sub-section (5) within sixty days from

the date of receipt of application complete in

all respects.

(8) Notwithstanding anything contained in

sub-section (5), the refundable amount shall,

instead of being credited to the Fund, be

paid to the applicant, if such amount is

relatable to—

(a) refund of tax paid on zero-rated

supplies of goods or services or both or on

inputs or input services used in making

such zero-rated supplies;

(b) refund of unutilised input tax credit

under sub-section (3);

is not provided, either wholly or partially,

and for which invoice has not been issued,

or where a refund voucher has been issued;

(d) refund of tax in pursuance of section

77;

(e) the tax and interest, if any, or any other

amount paid by the applicant, if he had not

passed on the incidence of such tax and

interest to any other person; or

(f) the tax or interest borne by such other

class of applicants as the Government may,

on the recommendations of the Council, by

notification, specify.

(9) Notwithstanding anything to the

contrary contained in any judgment, decree,

order or direction of the Appellate Tribunal or

any court or in any other provisions of this Act

or the rules made thereunder or in any other

law for the time being in force, no refund shall

be made except in accordance with the

provisions of sub-section (8).

(10) Where any refund is due under sub-

-section (3) to a registered person who has

defaulted in furnishing any return or who is

required to pay any tax, interest or penalty,

which has not been stayed by any court,

Tribunal or Appellate Authority by the

specified date, the proper officer may—

(a) withhold payment of refund due until

the said person has furnished the return or

paid the tax, interest or penalty, as the case

may be;

(b) deduct from the refund due, any tax,

interest, penalty, fee or any other amount

which the taxable person is liable to pay but

which remains unpaid under this Act or

under the existing law.

Explanation.— For the purposes of this

sub-section, the expression “specified date”

shall mean the last date for filing an appeal

under this Act.

(11) Where an order giving rise to a refund

is the subject matter of an appeal or further

proceedings or where any other proceedings

under this Act is pending and the

Commissioner is of the opinion that grant of

such refund is likely to adversely affect the

revenue in the said appeal or other

proceedings on account of malfeasance or

fraud committed, he may, after giving the

taxable person an opportunity of being heard,

withhold the refund till such time as he may

determine.

(12) Where a refund is withheld under

sub-section (11), the taxable person shall,

notwithstanding anything contained in

section 56, be entitled to interest at such rate

not exceeding six per cent. as may be notified

on the recommendations of the Council, if as

a result of the appeal or further proceedings

he becomes entitled to refund.

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(13) Notwithstanding anything to the

contrary contained in this section, the amount

of advance tax deposited by a casual taxable

person or a non-resident taxable person under

sub-section (2) of section 27, shall not be

refunded unless such person has, in respect

of the entire period for which the certificate of

registration granted to him had remained in

force, furnished all the returns required under

section 39.

(14) Notwithstanding anything contained

in this section, no refund under sub-section

(5) or sub-section (6) shall be paid to an

applicant, if the amount is less than one

thousand rupees.

Explanation.— For the purposes of this

section,—

(1) “refund” includes refund of tax paid on

zero-rated supplies of goods or services or both

or on inputs or input services used in making

such zero-rated supplies, or refund of tax on

the supply of goods regarded as deemed

exports, or refund of unutilised input tax credit

as provided under sub-section (3).

(2) “relevant date” means—

(a) in the case of goods exported out of

India where a refund of tax paid is available

in respect of goods themselves or, as the

case may be, the inputs or input services

used in such goods,–

(i) if the goods are exported by sea or

air, the date on which the ship or the

aircraft in which such goods are loaded,

leaves India; or

(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 despatch 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;

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 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.

55. Refund in certain cases.— The

Government may, on the recommen-

dations of the Council, by notification,

specify any specialized agency of the

United Nations Organization or any

Multilateral Financial Institution and

Organization notified under the

United Nations (Privileges and

Immunities) Act, 1947, Consulate or

Embassy of foreign countries and

Central

Act 46

of 1947.

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any other person or class of persons

as may be specified in this behalf,

who shall, subject to such conditions

and

restrictions

may

prescribed, be entitled to claim a

refund of taxes paid on the notified

supplies of goods or services or both

received by them.

56. Interest on delayed refunds.— If any tax

ordered to be refunded under sub-section (5)

of section 54 to any applicant is not refunded

within sixty days from the date of receipt of

application under sub-section (1) of that

section, interest at such rate not exceeding

six per cent. as may be specified in the

notification issued by the Government on the

recommendations of 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 under the said

sub-section till the date of refund of such tax:

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 recommendations

of 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 the Appellate Authority, Appellate

Tribunal or by the court shall be deemed

to be an order passed under the said

sub-section (5).

57. Consumer Welfare Fund.— The

Government shall constitute a Fund, to be

called the Consumer Welfare Fund and there

shall be credited to the Fund,––

(a) the amount referred to in sub-

-section (5) of section 54;

(b) any income from investment of the

amount credited to the Fund; and

in such manner as may be prescribed.

58. Utilisation of Fund.— (1) All sums

credited to the Fund shall be utilised by the

Government for the welfare of the consumers

in such manner as may be prescribed.

(2) The Government or the authority

specified by it shall maintain proper and

separate account and other relevant records

in relation to the Fund and prepare an annual

statement of accounts in such form as may

be prescribed in consultation with the

Comptroller and Auditor General of India.

CHAPTER XII

Assessment

59. Self-assessment.— Every registered

person shall self-assess the taxes payable

under this Act and furnish a return for each

tax period as specified under section 39.

60. Provisional assessment.— (1) Subject to

the provisions of sub-section (2), where the

taxable person is unable to determine the

value of goods or services or both or determine

the rate of tax applicable thereto, he may

request the proper officer in writing giving

reasons for payment of tax on a provisional

basis and the proper officer shall pass an order,

within a period not later than ninety days from

the date of receipt of such request, allowing

payment of tax on provisional basis at such

rate or on such value as may be specified by

him.

(2) The payment of tax on provisional basis

may be allowed, if the taxable person executes

a bond in such form as may be prescribed,

and with such surety or security as the proper

officer may deem fit, binding the taxable

person for payment of the difference between

the amount of tax as may be finally assessed

and the amount of tax provisionally assessed.

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(3) The proper officer shall, within a period

not exceeding six months from the date of

the communication of the order issued under

sub-section (1), pass the final assessment

order after taking into account such

information as may be required for finalizing

the assessment:

Provided that the period specified in this

sub-section may, on sufficient cause being

shown and for reasons to be recorded in

writing, be extended by the Additional

Commissioner for a further period not

exceeding

six

months

and

the

Commissioner for such further period not

exceeding four years.

(4) The registered person shall be liable to

pay interest on any tax payable on the supply

of goods or services or both under provisional

assessment but not paid on the due date

specified under sub-section (7) of section 39

or the rules made thereunder, at the rate

specified under sub-section (1) of section 50,

from the first day after the due date of payment

of tax in respect of the said supply of 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 of 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.

61. Scrutiny of returns.— (1) The proper

officer may scrutinize the return and related

particulars furnished by the registered person

to verify the correctness of the return and

inform him of the discrepancies noticed, if any,

in such manner as may be prescribed and

seek his explanation thereto.

(2) In case the explanation is found

acceptable, the registered person shall be

informed accordingly and no further action

shall be taken in this regard.

(3) In case no satisfactory explanation is

furnished within a period of thirty days of being

informed by the proper officer or such further

period as may be permitted by him or where

the registered person, after accepting the

discrepancies, fails to take the corrective

measure in his return for the month in which

the discrepancy is accepted, the proper officer

may initiate appropriate action including those

under section 65 or section 66 or section 67,

or proceed to determine the tax and other dues

under section 73 or section 74.

62. Assessment of non-filers of returns.— (1)

Notwithstanding anything to the contrary

contained in section 73 or section 74, where a

registered person fails to furnish the return

under section 39 or section 45, even after the

service of a notice under section 46, the proper

officer may proceed to assess the tax liability

of the said person to the best of his judgement

taking into account all the relevant material

which is available or which he has gathered

and issue an assessment order within a period

of five years from the date specified under

section 44 for furnishing of the annual return

for the financial year to which the tax not paid

relates.

(2) Where the registered person furnishes

a valid return within thirty days of the service

of the assessment order under 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.

63. Assessment of unregistered persons.—

Notwithstanding anything to the contrary

contained in section 73 or section 74, where a

taxable person fails to obtain registration even

though liable to do so or whose registration

has been cancelled under sub-section (2) of

section 29 but who was liable to pay tax, the

proper officer may proceed to assess the tax

liability of such taxable person to the best of

his judgement for the relevant tax periods

and issue an assessment order within a period

of five years from the date specified under

section 44 for furnishing of the annual return

for the financial year to which the tax not

paid relates:

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Provided that no such assessment order

shall be passed without giving the person an

opportunity of being heard.

64. Summary assessment in certain special

cases.— (1) The proper officer may, on any

evidence showing a tax liability of a person

coming to his notice, with the previous

permission of Additional Commissioner,

proceed to assess the tax liability of such

person to protect the interest of revenue and

issue an assessment order, if he has sufficient

grounds to believe that any delay in doing so

may adversely affect the interest of revenue:

Provided that where the taxable person to

whom the liability pertains is not ascertainable

and such liability pertains to supply of goods,

the person in charge of such goods shall be

deemed to be the taxable person liable to be

assessed and liable to pay tax and any other

amount due under this section.

(2) On an application made by the taxable

person within thirty days from the date of

receipt of order passed under sub-section (1)

or on his own motion, if the Additional

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

65. Audit by tax authorities.— (1) The

Commissioner or any officer authorised by

him, by way of a general or a specific order,

may undertake audit of any registered person

for such period, at such frequency and in such

manner as may be prescribed.

(2) The officers referred to in sub-section (1)

may conduct audit at the place of business of

the registered person or in their office.

(3) The registered person shall be informed

by way of a notice not less than fifteen

working days prior to the conduct of audit in

such manner as may be prescribed.

(4) The audit under sub-section (1) shall be

completed within a period of three months

from the date of commencement of the audit:

Provided that where the Commissioner is

satisfied that audit in respect of such

registered person cannot be completed within

three months, he may, for the reasons to be

recorded in writing, extend the period by a

further period not exceeding six months.

Explanation.— For the purposes of this

sub-section, the expression “commencement

of audit” shall mean the date on which the

records and other documents, called for by the

tax authorities, are made available by the

registered person or the actual institution of

audit at the place of business, whichever is

later.

(5) During the course of audit, the

authorised officer may require the registered

person,—

(i) to afford him the necessary facility to

verify the books of account or other

documents as he may require;

(ii) to furnish such information as he may

require and render assistance for timely

completion of the audit.

(6) On conclusion of audit, the proper officer

shall, within thirty days, inform the registered

person, whose records are audited, about the

findings, his rights and obligations and the

reasons for such findings.

(7) Where the audit conducted under

sub-section (1) results in detection of tax not

paid or short paid or erroneously refunded, or

input tax credit wrongly availed or utilised,

the proper officer may initiate action under

section 73 or section 74.

66. Special audit.— (1) If at any stage of

scrutiny, inquiry, investigation or any other

proceedings before him, any officer not below

the rank of Deputy Commissioner, having

regard to the nature and complexity of the case

and the interest of revenue, is of the opinion

that the value has not been correctly declared

or the credit availed is not within the normal

limits, he may, with the prior approval of the

Commissioner, direct such registered person

by a communication in writing to get his

records including books of account examined

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and audited by a chartered accountant or a

cost accountant as may be nominated by the

Commissioner.

(2) The chartered accountant or cost

accountant so nominated shall, within the

period of ninety days, submit a report of such

audit duly signed and certified by him to the

said Deputy Commissioner mentioning therein

such other particulars as may be specified:

Provided that the Deputy Commissioner

may, on an application made to him in this

behalf by the registered person or the

chartered accountant or cost accountant or

for any material and sufficient reason, extend

the said period by a further period of ninety

days.

(3) The provisions of sub-section (1) shall

have effect notwithstanding that the accounts

of the registered person have been audited

under any other provisions of this Act or any

other law for the time being in force.

(4) The registered person shall be given an

opportunity of being heard in respect of any

material gathered on the basis of special audit

under sub-section (1) which is proposed to be

used in any proceedings against him under

this Act or the rules made thereunder.

(5) The expenses of the examination and

audit of records under sub-section (1),

including the remuneration of such chartered

accountant or cost accountant, shall be

determined and paid by the Commissioner

and such determination shall be final.

(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

67. Power of inspection, search and

seizure.— (1) Where the Commissioner, has

reasons to believe that––

(a) a taxable person has suppressed any

transaction relating to supply of goods or

services or both or the stock of goods in

hand, or has claimed input tax credit in

excess of his entitlement under this Act or

has indulged in contravention of any of the

provisions of this Act or the rules made

thereunder to evade tax under this Act; or

(b) any person engaged in the business

of transporting goods or an owner or

operator of a warehouse or a godown or any

other place is keeping goods which have

escaped payment of tax or has kept his

accounts or goods in such a manner as is

likely to cause evasion of tax payable under

this Act,

he may authorise in writing any other

officer of State tax to inspect any places of

business of the taxable person or the persons

engaged in the business of transporting goods

or the owner or the operator of warehouse or

godown or any other place.

(2) Where the Commissioner, either

pursuant to an inspection carried out under

sub-section (1) or otherwise, has reasons to

believe that any goods liable to confiscation

or any documents or books or things, which

in his opinion shall be useful for or relevant to

any proceedings under this Act, are secreted

in any place, he may authorise in writing any

other officer of State tax to search and seize or

may himself search and seize such goods,

documents or books or things:

Provided that where it is not practicable to

seize any such goods, the proper officer, or any

officer authorised by him, may serve on the

owner or the custodian of the goods an order

that he shall not remove, part with, or

otherwise deal with the goods except with the

previous permission of such officer:

Provided further that the documents or

books or things so seized shall be retained by

such officer only for so long as may be

necessary for their examination and for any

inquiry or proceedings under this Act.

(3) The documents, books or things referred

to in sub-section (2) or any other documents,

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books or things produced by a taxable person

or any other person, which have not been

relied upon for the issue of notice under this

Act or the rules made thereunder, shall be

returned to such person within a period not

exceeding thirty days of the issue of the said

notice.

(4) The officer authorised under sub-section

(2) shall have the power to seal or break open

the door of any premises or to break open any

almirah, electronic devices, box, receptacle in

which any goods, accounts, registers or

documents of the person are suspected to be

concealed, where access to such premises,

almirah, electronic devices, box or receptacle

is denied.

(5) The person from whose custody any

documents are seized under sub-section (2)

shall be entitled to make copies thereof or take

extracts therefrom in the presence of an

authorised officer at such place and time as

such officer may indicate in this behalf except

where making such copies or taking such

extracts may, in the opinion of the proper

officer, prejudicially affect the investigation.

(6) The goods so seized under sub-section

(2) shall be released, on a provisional basis,

upon execution of a bond and furnishing of a

security, in such manner and of such

quantum, respectively, as may be prescribed

or on payment of applicable tax, interest and

penalty payable, as the case may be.

(7) Where any goods are seized under

sub-section (2) and no notice in respect thereof

is given within six months of the seizure of the

goods, the goods shall be returned to the

person from whose possession they were

seized:

Provided that the period of six months may,

on sufficient cause being shown, be extended

by the Commissioner for a further period not

exceeding six months.

(8) The Government may, having regard to

the perishable or hazardous nature of any

goods, depreciation in the value of the goods

with the passage of time, constraints of storage

space for the goods or any other relevant

considerations, by notification, specify the

goods or class of goods which shall, as soon

as may be after its seizure under sub-section

(2), be disposed of by the proper officer in such

manner as may be prescribed.

(9) Where any goods, being goods specified

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

proper officer, or any officer authorised by him

under sub-section (2), he shall prepare an

inventory of such goods in such manner as

may be prescribed.

(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 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.

68. Inspection of goods in movement.— (1)

The Government may require the person in

Central Act

2 of 1974.

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charge of a conveyance carrying any

consignment of goods of value exceeding such

amount as may be specified to carry with him

such documents and such devices as may be

prescribed.

(2) The details of documents required to be

carried under sub-section (1) shall be

validated in such manner as may be

prescribed.

(3) Where any conveyance referred to in

sub-section (1) is intercepted by the proper

officer at any place, he may require the person

in charge of the said conveyance to produce

the documents prescribed under the said sub-

-section and devices for verification, and the

said person shall be liable to produce the

documents and devices and also allow the

inspection of goods.

69. Power to arrest.— (1) Where the

Commissioner has reasons to believe that a

person has committed any offence specified

in clause (a) or clause (b) or clause (c) or clause

(d) of sub-section (1) of section 132 which

is punishable under clause (i) or (ii) of

sub-section (1), or sub-section (2) of the said

section, he may, by order, authorise any officer

of State 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,—

(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

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.

70. Power to summon persons to

give

evidence

and

produce

documents.— (1) The proper officer

under this Act shall have power to

summon

any

person

whose

attendance he considers necessary

either to give evidence or to produce

a document or any other thing in any

inquiry in the same manner, as

provided in the case of a civil court

under the provisions of the Code of

Civil Procedure, 1908.

(2) Every such inquiry referred to

in sub-section (1) shall be deemed to

be a “judicial proceedings” within

the meaning of section 193 and

section 228 of the Indian Penal Code.

71. Access to business premises.— (1) Any

officer under this Act, authorised by the proper

officer not below the rank of Deputy

Commissioner, shall have access to any place

of business of a registered person to inspect

books of account, documents, computers,

computer programs, computer software

whether installed in a computer or otherwise

and such other things as he may require and

which may be available at such place, for the

purposes of carrying out any audit, scrutiny,

verification and checks as may be necessary

to safeguard the interest of revenue.

(2) Every person in charge of place referred

to in sub-section (1) shall, on demand, make

available to the officer authorised under sub-

-section (1) or the audit party deputed by the

proper officer or a cost accountant or

chartered accountant nominated under

section 66––

(i) such records as prepared or

maintained by the registered person and

declared to the proper officer in such

manner as may be prescribed;

Central

Act 2 of

1974.

Central

Act 5 of

1908.

Central

Act 45 of

1860.

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(ii) trial balance or its equivalent;

(iii) statements of annual financial

accounts, duly audited, wherever required;

(iv) cost audit report, if any,

under section 148 of the Companies

Act, 2013;

(v) the income-tax audit report,

if any, under section 44AB of the

Income-tax Act, 1961; and

(vi) any other relevant record,

for the scrutiny by the officer or audit party

or the chartered accountant or cost

accountant within a period not exceeding

fifteen working days from the day when such

demand is made, or such further period as

may be allowed by the said officer or the audit

party or the chartered accountant or cost

accountant.

72. Officers to assist proper officers.— (1)

All officers of Police, Railways, Customs, and

those officers engaged in the collection of land

revenue, including village officers, officers of

central tax and officers of the Union territory

tax shall assist the proper officers in the

implementation of this Act.

(2) The Government may, by notification,

empower and require any other class of

officers to assist the proper officers in the

implementation of this Act when called upon

to do so by the Commissioner.

CHAPTER XV

Demands and Recovery

73. Determination of tax not paid or short

paid or erroneously refunded or input tax

credit wrongly availed or utilised for any

reason other than fraud or any wilful

misstatement or superession of facts.— (1)

Where it appears to the proper officer that any

tax has not been paid or short paid or

erroneously refunded, or where input tax

credit has been wrongly availed or utilised for

any reason, other than the reason of fraud or

any wilful misstatement or suppression of facts

to evade tax, he shall serve notice on the

person chargeable with tax which has not

been so paid or which has been so short paid

or to whom the refund has erroneously been

made, or who has wrongly availed or utilised

input tax credit, requiring him to show cause

as to why he should not pay the amount

specified in the notice along with interest

payable thereon under section 50 and a

penalty leviable under the provisions of this

Act or the rules made thereunder.

(2) The proper officer shall issue the notice

under sub-section (1) at least three months

prior to the time limit specified in sub-section

(10) for issuance of order.

(3) Where a notice has been issued for any

period under sub-section (1), the proper officer

may serve a statement, containing the details

of tax not paid or short paid or erroneously

refunded or input tax credit wrongly availed

or utilised for such periods other than those

covered under sub-section (1), on the person

chargeable with tax.

(4) The service of such statement shall be

deemed to be service of notice on such person

under sub-section (1), subject to the condition

that the grounds relied upon for such tax

periods other than those covered under sub-

section (1) are the same as are mentioned in

the earlier notice.

(5) The person chargeable with tax may,

before service of notice under sub-section (1)

or, as the case may be, the statement under

sub-section (3), pay the amount of tax along

with interest payable thereon under section

50 on the basis of his own ascertainment of

such tax or the tax as ascertained by the

proper officer and inform the proper officer in

writing of such payment.

(6) The proper officer, on receipt of such

information, shall not serve any notice under

sub-section (1) or, as the case may be, the

statement under sub-section (3), in respect of

the tax so paid or any penalty payable under

the provisions of this Act or the rules made

thereunder.

Central

Act18 of

2013.

Central

Act 43 of

1961.

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(7) Where the proper officer is of the opinion

that the amount paid under sub-section (5)

falls short of the amount actually payable, he

shall proceed to issue the notice as provided

for in sub-section (1) in respect of such amount

which falls short of the amount actually

payable.

(8) Where any person chargeable with tax

under sub-section (1) or sub-section (3) pays

the said tax along with interest payable under

section 50 within thirty days of issue of show

cause notice, no penalty shall be payable and

all proceedings in respect of the said notice

shall be deemed to be concluded.

(9) The proper officer shall, after

considering the representation, if any, made

by person chargeable with tax, determine the

amount of tax, interest and a penalty

equivalent to ten per cent. of tax or ten

thousand rupees, whichever is higher, due

from such person and issue an order.

(10) The proper officer shall issue the order

under sub-section (9) within three years from

the due date for furnishing of annual return

for the financial year to which the tax not paid

or short paid or input tax credit wrongly

availed or utilised relates to or within three

years from the date of erroneous refund.

(11) Notwithstanding anything contained in

sub-section (6) or sub-section (8), penalty

under sub-section (9) shall be payable where

any amount of self-assessed tax or any amount

collected as tax has not been paid within a

period of thirty days from the due date of

payment of such tax.

74. Determination of tax not paid or short

paid or erroneously refunded or input tax

credit wrongly availed or utilised by reason

of fraud or any wilful misstatement or

suppression of facts.— (1) Where it appears

to the proper officer that any tax has not been

paid or short paid or erroneously refunded or

where input tax credit has been wrongly

availed or utilised by reason of fraud, or any

wilful misstatement or suppression of facts to

evade tax, he shall serve notice on the person

chargeable with tax which has not been so

paid or which has been so short paid or to

whom the refund has erroneously been made,

or who has wrongly availed or utilised input

tax credit, requiring him to show cause as to

why he should not pay the amount specified

in the notice along with interest payable

thereon under section 50 and a penalty

equivalent to the tax specified in the notice.

(2) The proper officer shall issue the notice

under sub-section (1) at least six months prior

to the time limit specified in sub-section (10)

for issuance of order.

(3) Where a notice has been issued for any

period under sub-section (1), the proper officer

may serve a statement, containing the details

of tax not paid or short paid or erroneously

refunded or input tax credit wrongly availed

or utilised for such periods other than those

covered under sub-section (1), on the person

chargeable with tax.

(4) The service of statement under sub-

-section (3) shall be deemed to be service of

notice under sub-section (1) of section 73,

subject to the condition that the grounds relied

upon in the said statement, except the ground

of fraud, or any wilful-misstatement or

suppression of facts to evade tax, for periods

other than those covered under sub-section

(1) are the same as are mentioned in the

earlier notice.

(5) The person chargeable with tax may,

before service of notice under sub-section (1),

pay the amount of tax along with interest

payable under section 50 and a penalty

equivalent to fifteen per cent. of such tax on

the basis of his own ascertainment of such tax

or the tax as ascertained by the proper officer

and inform the proper officer in writing of such

payment.

(6) The proper officer, on receipt of such

information, shall not serve any notice under

sub-section (1), in respect of the tax so paid

or any penalty payable under the provisions

of this Act or the rules made thereunder.

(7) Where the proper officer is of the opinion

that the amount paid under sub-section (5) falls

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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) pays the said tax along

with interest payable under section 50 and a

penalty equivalent to twenty five per cent. of

such tax within thirty days of issue of the

notice, all proceedings in respect of the said

notice shall be deemed to be concluded.

(9) The proper officer shall, after

considering the representation, if any, made

by the person chargeable with tax, determine

the amount of tax, interest and penalty due

from such person and issue an order.

(10) The proper officer shall issue the order

under sub-section (9) within a period of five

years from the due date for furnishing of annual

return for the financial year to which the tax

not paid or short paid or input tax credit

wrongly availed or utilised relates to or within

five years from the date of erroneous refund.

(11) Where any person served with an order

issued under sub-section (9) pays the tax

along with interest payable thereon under

section 50 and a penalty equivalent to fifty per

cent. of such tax within thirty days of

communication of the order, all proceedings

in respect of the said notice shall be deemed

to be concluded.

Explanation 1.— For the purposes of section

73 and this section,—

(i) the expression “all proceedings in

respect of the 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 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.

75. General provisions relating to

determination of tax.— (1) Where the service

of notice or issuance of order is stayed by an

order of a court or Appellate Tribunal, the

period of such stay shall be excluded in

computing the period specified in sub-sections

(2) and (10) of section 73 or sub-sections (2)

and (10) of section 74, as the case may be.

(2) Where any Appellate Authority or

Appellate Tribunal or court concludes that the

notice issued under sub-section (1) of section

74 is not sustainable for the reason that the

charges of fraud or any wilful misstatement

or suppression of facts to evade tax has not

been established against the person to whom

the notice was issued, the proper officer shall

determine the tax payable by such person,

deeming as if the notice were issued under

sub-section (1) of section 73.

(3) Where any order is required to be issued

in pursuance of the direction of the Appellate

Authority or Appellate Tribunal or a court,

such order shall be issued within two years

from the date of communication of the said

direction.

(4) An opportunity of hearing shall be

granted where a request is received in writing

from the person chargeable with tax or

penalty, or where any adverse decision is

contemplated against such person.

(5) The proper officer shall, if sufficient

cause is shown by the person chargeable with

tax, grant time to the said person and adjourn

the hearing for reasons to be recorded in

writing:

Provided that no such adjournment shall be

granted for more than three times to a person

during the proceedings.

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(6) The proper officer, in his order, shall set

out the relevant facts and the basis of his

decision.

(7) The amount of tax, interest and penalty

demanded in the order shall not be in excess

of the amount specified in the notice and no

demand shall be confirmed on the grounds

other than the grounds specified in the notice.

(8) Where the Appellate Authority or

Appellate Tribunal or court modifies the

amount of tax determined by the proper officer,

the amount of interest and penalty shall stand

modified accordingly, taking into account the

amount of tax so modified.

(9) The interest on the tax short paid or not

paid shall be payable whether or not specified

in the order determining the tax liability.

(10) The adjudication proceedings shall be

deemed to be concluded, if the order is not

issued within three years as provided for in

sub-section (10) of section 73 or within five

years as provided for in sub-section (10) of

section 74.

(11) An issue on which the Appellate

Authority or the Appellate Tribunal or the High

Court has given its decision which is

prejudicial to the interest of revenue in some

other proceedings and an appeal to the

Appellate Tribunal or the High Court or the

Supreme Court against such decision of the

Appellate Authority or the Appellate Tribunal

or the High Court is pending, the period spent

between the date of the decision of the

Appellate Authority and that of the Appellate

Tribunal or the date of decision of the Appellate

Tribunal and that of the High Court or the date

of the decision of the High Court and that of

the Supreme Court shall be excluded

in computing the period referred to in

sub-section (10) of section 73 or sub-section

(10) of section 74 where proceedings are

initiated by way of issue of a show cause notice

under the said sections.

(12) Notwithstanding anything contained in

section 73 or section 74, where any amount of

self-assessed tax in accordance with a return

furnished under section 39 remains unpaid,

either wholly or partly, or any amount of

interest payable on such tax remains unpaid,

the same shall be recovered under the

provisions of section 79.

(13) Where any penalty is imposed under

section 73 or section 74, no penalty for the

same act or omission shall be imposed on the

same person under any other provision of this

Act.

76. Tax collected but not paid to

Government.— (1) Notwithstanding anything

to the contrary contained in any order or

direction of any Appellate Authority or

Appellate Tribunal or court or in any other

provisions of this Act or the rules made

thereunder or any other law for the time being

in force, every person who has collected from

any other person any amount as representing

the tax under this Act, and has not paid the

said amount to the Government, shall

forthwith pay the said amount to the

Government, irrespective of whether the

supplies in respect of which such amount was

collected are taxable or not.

(2) Where any amount is required to be paid

to the Government under sub-section (1), and

which has not been so paid, the proper officer

may serve on the person liable to pay such

amount a notice requiring him to show cause

as to why the said amount as specified in the

notice, should not be paid by him to the

Government and why a penalty equivalent to

the amount specified in the notice should not

be imposed on him under the provisions of this

Act.

(3) The proper officer shall, after

considering the representation, if any, made

by the person on whom the notice is served

under sub-section (2), determine the amount

due from such person and thereupon such

person shall pay the amount so determined.

(4) The person referred to in sub-section

(1) shall in addition to paying the amount

referred to in sub-section (1) or sub-section

(3) also be liable to pay interest thereon at the

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rate specified under section 50 from the date

such amount was collected by him to the

date such amount is paid by him to the

Government.

(5) An opportunity of hearing shall be

granted where a request is received in writing

from the person to whom the notice was issued

to show cause.

(6) The proper officer shall issue an order

within one year from the date of issue of the

notice.

(7) Where the issuance of order is stayed

by an order of the court or Appellate Tribunal,

the period of such stay shall be excluded in

computing the period of one year.

(8) The proper officer, in his order, shall set

out the relevant facts and the basis of his

decision.

(9) The amount paid to the Government

under sub-section (1) or sub-section (3) shall

be adjusted against the tax payable, if any, by

the person in relation to the supplies referred

to in sub-section (1).

(10) Where any surplus is left after the

adjustment under sub-section (9), the amount

of such surplus shall either be credited to the

Fund or refunded to the person who has borne

the incidence of such amount.

(11) The person who has borne the

incidence of the amount, may apply for the

refund of the same in accordance with the

provisions of section 54.

77. Tax wrongfully collected and paid to

Central Government or State Government.—

(1) A registered person who has paid the

central tax and State tax on a transaction

considered by him to be an intra-State supply,

but which is subsequently held to be an

inter-State supply, shall be refunded the

amount of taxes so paid in such manner and

subject to such conditions as may be

prescribed.

(2) A registered person who has paid

integrated tax on a transaction considered by

him to be an inter-State supply, but which is

subsequently held to be an intra-State supply,

shall not be required to pay any interest on

the amount of State tax payable.

78. Initiation of recovery proceedings.— Any

amount payable by a taxable person in

pursuance of an order passed under this Act

shall be paid by such person within a period

of three months from the date of service of

such order failing which recovery proceedings

shall be initiated:

Provided that where the proper officer

considers it expedient in the interest of

revenue, he may, for reasons to be recorded

in writing, require the said taxable person to

make such payment within such period less

than a period of three months as may be

specified by him.

79. Recovery of tax.— (1) Where any amount

payable by a person to the Government under

any of the provisions of this Act or the rules

made thereunder is not paid, the proper officer

shall proceed to recover the amount by one

or more of the following modes, namely:––

(a) the proper officer may deduct or may

require any other specified officer to deduct

the amount so payable from any money

owing to such person which may be under

the control of the proper officer or such other

specified officer;

(b) the proper officer may recover or may

require any other specified officer to recover

the amount so payable by detaining and

selling any goods belonging to such person

which are under the control of the proper

officer or such other specified officer;

in writing, require any other person from

whom money is due or may become due

to such person or who holds or may

subsequently hold money for or on account

of such person, to pay to the Government

either forthwith upon the money becoming

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due or being held, or within the time

specified in the notice not being before the

money becomes due or is held, so much of

the money as is sufficient to pay the amount

due from such person or the whole of the

money when it is equal to or less than that

amount;

(ii) every person to whom the notice is

issued under sub-clause (i) shall be bound

to comply with such notice, and in

particular, where any such notice is issued

to a post office, banking company or an

insurer, it shall not be necessary to produce

any pass book, deposit receipt, policy or any

other document for the purpose of any entry,

endorsement or the like being made before

payment is made, notwithstanding any

rule, practice or requirement to the

contrary;

(iii) in case the person to whom a notice

under sub-clause (i) has been issued, fails

to make the payment in pursuance thereof

to the Government, he shall be deemed to

be a defaulter in respect of the amount

specified in the notice and all the

consequences of this Act or the rules made

thereunder shall follow;

(iv) the officer issuing a notice under sub-

clause (i) may, at any time, amend or revoke

such notice or extend the time for making

any payment in pursuance of the notice;

(v) any person making any payment

in compliance with a notice issued under

sub-clause (i) shall be deemed to have

made the payment under the authority of

the person in default and such payment

being credited to the Government shall be

deemed to constitute a good and sufficient

discharge of the liability of such person to

the person in default to the extent of the

amount specified in the receipt;

(vi) any person discharging any liability

to the person in default after service on him

of the notice issued under sub-clause (i)

shall be personally liable to the Government

to the extent of the liability discharged or to

the extent of the liability of the person in

default for tax, interest and penalty,

whichever is less;

(vii) where a person on whom a notice is

served under sub-clause (i) proves to the

satisfaction of the officer issuing the notice

that the money demanded or any part

thereof was not due to the person in default

or that he did not hold any money for or on

account of the person in default, at the time

the notice was served on him, nor is the

money demanded or any part thereof, likely

to become due to the said person or be held

for or on account of such person, nothing

contained in this section shall be deemed

to require the person on whom the notice

has been served to pay to the Government

any such money or part thereof;

(d) the proper officer may, in accordance

with the rules to be made in this behalf, distrain

any movable or immovable property belonging

to or under the control of such person, and

detain the same until the amount payable is

paid; and in case, any part of the said amount

payable or of the cost of the distress or keeping

of the property, remains unpaid for a period of

thirty days next after any such distress, may

cause the said property to be sold and with

the proceeds of such sale, may satisfy the

amount payable and the costs including cost

of sale remaining unpaid and shall render the

surplus amount, if any, to such person;

(e) the proper officer may prepare a

certificate signed by him specifying the

amount due from such person and send it to

the Collector of the district in which such

person owns any property or resides or carries

on his business or to any officer authorised by

the Government and the said Collector or the

said officer, on receipt of such certificate, shall

proceed to recover from such person the

amount specified thereunder as if it were an

arrear of land revenue;

(f) Notwithstanding anything

contained in the Code of Criminal

Procedure, 1973, the proper officer

may file an application to the

Central

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1974.

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appropriate Magistrate and such

Magistrate shall proceed to recover

from such person the amount

specified thereunder as if it were a

fine imposed by him.

(2) Where the terms of any bond or other

instrument executed under this Act or any

rules or regulations made thereunder provide

that any amount due under such instrument

may be recovered in the manner laid down in

sub-section (1), the amount may, without

prejudice to any other mode of recovery, be

recovered in accordance with the provisions

of that sub-section.

(3) Where any amount of tax, interest or

penalty is payable by a person to the

Government under any of the provisions of this

Act or the rules made thereunder and which

remains unpaid, the proper officer of central

tax, during the course of recovery of said tax

arrears, may recover the amount from the said

person as if it were an arrear of central tax

and credit the amount so recovered to the

account of the Government.

(4) Where the amount recovered under

sub-section (3) is less than the amount due

to the Central Government and State

Government, the amount to be credited to the

account of the respective Governments shall

be in proportion to the amount due to each

such Government.

80. Payment of tax and other amount in

instalment.— On an application filed by a

taxable person, the Commissioner may, for

reasons to be recorded in writing, extend the

time for payment or allow payment of any

amount due under this Act, other than the

amount due as per the liability self-assessed

in any return, by such person in monthly

instalments not exceeding twenty four, subject

to payment of interest under section 50 and

subject to such conditions and limitations as

may be prescribed:

Provided that where there is default in

payment of any one instalment on its due date,

the whole outstanding balance payable on

such date shall become due and payable

forthwith and shall, without any further notice

being served on the person, be liable for

recovery.

81. Transfer of property to be void in certain

cases.— Where a person, after any amount

has become due from him, creates a charge

on or parts with the property belonging to him

or in his possession by way of sale, mortgage,

exchange, or any other mode of transfer

whatsoever of any of his properties in favour

of any other person with the intention of

defrauding the Government revenue, such

charge or transfer shall be void as against any

claim in respect of any tax or any other sum

payable by the said person:

Provided that, such charge or transfer shall

not be void if it is made for adequate

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.

82. Tax to be first charge on

property.— Notwithstanding any-

thing to the contrary contained in any

law for the time being in force, save

as otherwise provided in the

Insolvency and Bankruptcy Code,

2016, any amount payable by a

taxable person or any other person

on account of tax, interest or penalty

which he is liable to pay to the

Government shall be a first charge on

the property of such taxable person

or such person.

83. Provisional attachment to protect

revenue in certain cases.— (1) Where during

the pendency of any proceedings under

section 62 or section 63 or section 64 or

section 67 or section 73 or section 74, the

Commissioner is of the opinion that for the

purpose of protecting the interest of the

Government revenue, it is necessary so to do,

he may, by order in writing attach

provisionally any property, including bank

account, belonging to the taxable person in

such manner as may be prescribed.

(2) Every such provisional attachment shall

cease to have effect after the expiry of a period

Central

Act 31 of

2016.

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of one year from the date of the order made

under sub-section (1).

84. Continuation and validation of certain

recovery proceedings.— Where any notice of

demand in respect of any tax, penalty, interest

or any other amount payable under this Act,

(hereafter in this section referred to as

“Government dues”), is served upon any

taxable person or any other person and any

appeal or revision application is filed or any

other proceedings is initiated in respect of

such Government dues, then––

(a) where such Government dues are

enhanced in such appeal, revision or other

proceedings, the Commissioner shall serve

upon the taxable person or any other person

another notice of demand in respect of

the amount by which such Government

dues are enhanced and any recovery

proceedings in relation to such Government

dues as are covered by the notice of demand

served upon him before the disposal of such

appeal, revision or other proceedings may,

without the service of any fresh notice of

demand, be continued from the stage at

which such proceedings stood immediately

before such disposal;

(b) where such Government dues are

reduced in such appeal, revision or in other

proceedings—

(i) it shall not be necessary for the

Commissioner to serve upon the taxable

person a fresh notice of demand;

(ii) the Commissioner shall give

intimation of such reduction to him and

to the appropriate authority with whom

recovery proceedings is pending;

(iii) any recovery proceedings initiated

on the basis of the demand served upon

him prior to the disposal of such appeal,

revision or other proceedings may be

continued in relation to the amount so

reduced from the stage at which such

proceedings stood immediately before

such disposal.

CHAPTER XVI

Liability to Pay in Certain Cases

85. Liability in case of transfer of business.—

(1) Where a taxable person, 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 upto the

time of such transfer, whether such tax,

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.

86. Liability of agent and principal.— Where

an agent supplies or receives any taxable

goods on behalf of his principal, such agent

and his principal shall, jointly and severally,

be liable to pay the tax payable on such goods

under this Act.

87. Liability in case of amalgamation or

merger of companies.— (1) When two or more

companies are amalgamated or merged in

pursuance of an order of court or of Tribunal

or otherwise and the order is to take effect

from a date earlier to the date of the order and

any two or more of such companies have

supplied or received any goods or services or

both to or from each other during the period

commencing on the date from which the order

takes effect till the date of the order, then such

transactions of supply and receipt shall be

included in the turnover of supply or receipt

of the respective companies and they shall be

liable to pay tax accordingly.

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(2) Notwithstanding anything contained in

the said order, for the purposes of this Act, the

said two or more companies shall be treated

as distinct companies for the period up to the

date of the said order and the registration

certificates of the said companies shall be

cancelled with effect from the date of the said

order.

88. Liability in case of company in

liquidation.— (1) When any company is being

wound up whether under the orders of a court

or Tribunal or otherwise, every person

appointed as receiver of any assets of a

company (hereafter in this section referred to

as the “liquidator”), shall, within thirty days

after his appointment, give intimation of his

appointment to the Commissioner.

(2) The Commissioner shall, after making

such inquiry or calling for such information

as he may deem fit, notify the liquidator within

three months from the date on which he

receives intimation of the appointment of the

liquidator, the amount which in the opinion of

the Commissioner would be sufficient to

provide for any tax, interest or penalty which

is then, or is likely thereafter to become,

payable by the company.

(3) When any private company is wound up

and any tax, interest or penalty determined

under this Act on the company for any period,

whether before or in the course of or after its

liquidation, cannot be recovered, then every

person who was a director of such company

at any time during the period for which the

tax was due shall, jointly and severally, be

liable for the payment of such tax, interest or

penalty, unless he proves to the satisfaction of

the Commissioner that such non-recovery

cannot be attributed to any gross neglect,

misfeasance or breach of duty on his part in

relation to the affairs of the company.

89. Liability of directors of private

company.— (1) Notwithstanding

anything contained in the Companies

Act, 2013, where any tax, interest or

penalty due from a private company

in respect of any supply of goods or

services or both for any period cannot

be recovered, then, every person

who was a director of the private

company during such period shall,

jointly and severally, be liable for the

payment of such tax, interest or

penalty unless he proves that the

non-recovery cannot be attributed to

any gross neglect, misfeasance or

breach of duty on his part in relation

to the affairs of the company.

(2) Where a private company is converted

into a public company and the tax, interest or

penalty in respect of any supply of goods or

services or both for any period during which

such company was a private company cannot

be recovered before such conversion, then,

nothing contained in sub-section (1) shall

apply to any person who was a director of such

private company in relation to any tax, interest

or penalty in respect of such supply of goods

or services or both of such private company:

Provided that nothing contained in this

sub-section shall apply to any personal penalty

imposed on such director.

90. Liability of patners of firm to pay tax.—

Notwithstanding any contract to the contrary

and any other law for the time being in force,

where any firm is liable to pay any tax, interest

or penalty under this Act, the firm and each of

the partners of the firm shall, jointly and

severally, be liable for such payment:

Provided that where any partner retires from

the firm, he or the firm, shall intimate the date

of retirement of the said partner to the

Commissioner by a notice in that behalf in

writing and such partner shall be liable to pay

tax, interest or penalty due upto the date of

his retirement whether determined or not, on

that date:

Provided further that if no such intimation

is given within one month from the date of

retirement, the liability of such partner under

the first proviso shall continue until the date

on which such intimation is received by the

Commissioner.

Central

Act 18 of

2013.

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91. Liability of guardians, trustees etc.—

Where the business in respect of which any

tax, interest or penalty is payable under this

Act is carried on by any guardian, trustee or

agent of a minor or other incapacitated person

on behalf of and for the benefit of such minor

or other incapacitated person, the tax, interest

or penalty shall be levied upon and

recoverable from such guardian, trustee or

agent in like manner and to the same extent

as it would be determined and recoverable

from any such minor or other incapacitated

person, as if he were a major or capacitated

person and as if he were conducting the

business himself, and all the provisions of this

Act or the rules made thereunder shall apply

accordingly.

92. Liability of court of wards, etc.— Where

the estate or any portion of the estate of a

taxable person owning a business in respect

of which any tax, interest or penalty is payable

under this Act is under the control of the Court

of Wards, the Administrator General, the

Official Trustee or any receiver or manager

(including any person, whatever be his

designation, who in fact manages the

business) appointed by or under any order of

a court, the tax, interest or penalty shall be

levied upon and be recoverable from such

Court of Wards, Administrator General, Official

Trustee, receiver or manager in like manner

and to the same extent as it would be

determined and be recoverable from the

taxable person as if he were conducting the

business himself, and all the provisions of this

Act or the rules made thereunder shall apply

accordingly.

93. Special provisions regarding

liability to pay tax, interest or penalty

in certain cases.— (1) Save as

otherwise provided in the Insolvency

and Bankruptcy Code, 2016, where

a person, liable to pay tax, interest

or penalty under this Act, dies,

then—

(a) if a business carried on by the person

is continued after his death by his legal

representative or any other person, such

legal representative or other person,

shall be liable to pay tax, interest or

penalty due from such person under this

Act; and

(b) if the business carried on by the

person is discontinued, whether before or

after his death, his legal representative shall

be liable to pay, out of the estate of the

deceased, to the extent to which the estate

is capable of meeting the charge, the tax,

interest or penalty due from such person

under this Act,

whether such tax, interest or penalty has

been determined before his death but has

remained unpaid or is determined after his

death.

(2) Save as otherwise provided in

the Insolvency and Bankruptcy Code,

2016, where a taxable person, liable

to pay tax, interest or penalty under

this Act, is a Hindu Undivided Family

or an association of persons and the

property of the Hindu Undivided

Family or the association of persons

is partitioned amongst the various

members or groups of members,

then, each member or group of

members shall, jointly and severally,

be liable to pay the tax, interest or

penalty due from the taxable person

under this Act upto the time of the

partition whether such tax, penalty

or interest has been determined

before partition but has remained

unpaid or is determined after the

partition.

(3) Save as otherwise provided in

the Insolvency and Bankruptcy Code,

2016, where a taxable person, liable

to pay tax, interest or penalty under

this Act, is a firm, and the firm is

dissolved, then, every person who

was a partner shall, jointly and

severally, be liable to pay the tax,

interest or penalty due from the firm

under this Act upto the time of

dissolution whether such tax, interest

or penalty has been determined

before the dissolution, but has

Central

Act 31 of

2016.

Central

Act 31 of

2016.

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2016.

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remained unpaid or is determined

after dissolution.

(4) Save as otherwise provided in

the Insolvency and Bankruptcy Code,

2016, where a taxable person liable

to pay tax, interest or penalty under

this Act,––

(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 upto 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.

94. Liability in other cases.— (1) Where a

taxable person is a firm or an association of

persons or a Hindu Undivided Family and such

firm, association or family has discontinued

business—

(a) the tax, interest or penalty payable

under this Act by such firm, association or

family upto the date of such discontinuance

may be determined as if no such

discontinuance had taken place; and

(b) every person who, at the time of such

discontinuance, was a partner of such firm,

or a member of such association or family,

shall, notwithstanding such discontinuance,

jointly and severally, be liable for the

payment of tax and interest determined and

penalty imposed and payable by such firm,

association or family, whether such tax and

interest has been determined or penalty

imposed

prior

after

such

discontinuance and subject as aforesaid,

the provisions of this Act shall, so far as

may be, apply as if every such person or

partner or member were himself a taxable

person.

(2) Where a change has occurred in the

constitution of a firm or an association of

persons, the partners of the firm or members

of association, as it existed before and as it

exists after the reconstitution, shall, without

prejudice to the provisions of section 90, jointly

and severally, be liable to pay tax, interest or

penalty due from such firm or association for

any period before its reconstitution.

(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-section to discontinuance shall be

construed as reference to dissolution or to

partition.

Explanation.— For the purposes of this

Chapter,—

(i) a “Limited Liability Partner-

ship” formed and registered under

the provisions of the Limited Liability

Partnership Act, 2008 shall also be

considered as a firm;

(ii) “court” means the District Court, High

Court or Supreme Court.

CHAPTER XVII

Advance Ruling

95. Definitions.— In this Chapter, unless the

context otherwise requires,––

(a) “advance ruling” means a decision

provided by the Authority or the Appellate

Authority to an applicant on matters or on

questions specified in sub-section (2) of

section 97 or sub-section (1) of section 100,

in relation to the supply of goods or services

or both being undertaken or proposed to

be undertaken by the applicant;

(b) “Appellate Authority” means the

Appellate Authority for Advance Ruling

constituted under section 99;

registered or desirous of obtaining

registration under this Act;

Central

Act 31 of

2016.

Central

Act 6 of

2009.

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(d) “application” means an application

made to the Authority under sub-section (1)

of section 97;

(e) “Authority” means the Authority for

Advance Ruling, constituted under section

96.

96. Constitution of Authority for Advance

Ruling.— (1) The Government shall, by

notification, constitute an Authority to be

known as the Goa Authority for Advance

Ruling:

Provided that the Government may, on the

recommendation of the Council, notify any

Authority located in another State to act as the

Authority for the State.

(2) The Authority shall consist of—

(i) one member from amongst the officers

of central tax; and

(ii) one member from amongst the officers

of State tax,

to be appointed by the Central Government

and the State Government respectively.

(3) The qualifications, the method of

appointment of the members and the terms

and conditions of their services shall be such

as may be prescribed.

97. Application for advance ruling.— (1) An

applicant desirous of obtaining an advance

ruling under this Chapter may make an

application in such form and manner and

accompanied by such fee as may be

prescribed, stating the question on which the

advance ruling is sought.

(2) The question on which the advance

ruling is sought under this Act, shall be in

respect of,—

(a) classification of any goods or services

or both;

(b) applicability of a notification issued

under the provisions of this Act;

supply of goods or services or both;

(d) admissibility of input tax credit of tax

paid or deemed to have been paid;

(e) determination of the liability to pay tax

on any goods or services or both;

(f) whether applicant is required to be

registered;

(g) whether any particular thing done by

the applicant with respect to any goods or

services or both amounts to or results in a

supply of goods or services or both, within

the meaning of that term.

98. Procedure on receipt of application.— (1)

On receipt of an application, the Authority shall

cause a copy thereof to be forwarded to the

concerned officer and, if necessary, call upon

him to furnish the relevant records:

Provided that where any records have been

called for by the Authority in any case, such

records shall, as soon as possible, be returned

to the said concerned officer.

(2) The Authority may, after examining the

application and the records called for and after

hearing the applicant or his authorised

representative and the concerned officer or his

authorised representative, by order, either

admit or reject the application:

Provided that the Authority shall not

admit the application where the question

raised in the application is already pending

or decided in any proceedings in the case

of an applicant under any of the provisions of

this Act:

Provided further that no application shall

be rejected under this sub-section unless an

opportunity of hearing has been given to the

applicant:

Provided also that where the application is

rejected, the reasons for such rejection shall

be specified in the order.

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(3) A copy of every order made under sub-

-section (2) shall be sent to the applicant and

to the concerned officer.

(4) Where an application is admitted under

sub-section (2), the Authority shall, after

examining such further material as may be

placed before it by the applicant or obtained

by the Authority and after providing an

opportunity of being heard to the applicant or

his authorised representative as well as to

the concerned officer or his authorised

representative, pronounce its advance ruling

on the question specified in the application.

(5) Where the members of the Authority

differ on any question on which the advance

ruling is sought, they shall state the point

or points on which they differ and make

a reference to the Appellate Authority

for hearing and decision on such question.

(6) The Authority shall pronounce

its advance ruling in writing within ninety

days from the date of receipt of application.

(7) A copy of the advance ruling pronounced

by the Authority duly signed by the members

and certified in such manner as may be

prescribed shall be sent to the applicant, the

concerned officer and the jurisdictional officer

after such pronouncement.

99. Constitution of Appellate Authority for

Advance Ruling.— The Government shall, by

notification, constitute an Authority to be

known as Goa Appellate Authority for

Advance Ruling for Goods and Services Tax

for hearing appeals against the advance ruling

pronounced by the Advance Ruling Authority

consisting of—

(i) the Chief Commissioner of central tax

as designated by the Board; and

(ii) the Commissioner of State tax.

Provided that the Government may, on the

recommendations of the Council, notify any

Appellate Authority located in another State

or Union territory to act as the Appellate

Authority for the State.

100. Appeal to the Appellate Authority.—

(1) The concerned officer, the jurisdictional

officer or an applicant aggrieved by any

advance ruling pronounced under sub-section

(4) of section 98, may appeal to the Appellate

Authority.

(2) Every appeal under this section shall be

filed within a period of thirty days from the

date on which the ruling sought to be

appealed against is communicated to the

concerned officer, the jurisdictional officer and

the applicant:

Provided that the Appellate Authority may,

if it is satisfied that the appellant was

prevented by a sufficient cause from

presenting the appeal within the said period

of thirty 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.

101. Orders of Appellate Authority.— (1) The

Appellate Authority may, after giving the

parties to the appeal or reference an

opportunity of being heard, pass such order

as it thinks fit, confirming or modifying the

ruling appealed against or referred to.

(2) The order referred to in sub-section (1)

shall be passed within a period of ninety days

from the date of filing of the appeal under

section 100 or a reference under sub-section

(5) of section 98.

(3) Where the members of the Appellate

Authority differ on any point or points referred

to in appeal or reference, it shall be deemed

that no advance ruling can be issued in

respect of the question under the appeal or

reference.

(4) A copy of the advance ruling pronounced

by the Appellate Authority duly signed by the

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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.

102. Rectification of advance ruling.— The

Authority or the Appellate Authority may

amend any order passed by it under section

98 or section 101, so as to rectify any error

apparent on the face of the record, if such error

is noticed by the Authority or the Appellate

Authority on its own accord, or is brought to

its notice by the concerned officer, the

jurisdictional officer, or the applicant or the

appellant within a period of six months from

the date of the order:

Provided that no rectification which has the

effect of enhancing the tax liability or reducing

the amount of admissible input tax credit shall

be made unless the applicant or the appellant

has been given an opportunity of being heard.

103. Applicability of advance ruling.—

(1) The advance ruling pronounced by the

Authority or the Appellate Authority under

this Chapter shall be binding only—

(a) on the applicant who had sought it

in respect of any matter referred to in sub-

-section (2) of section 97 for advance ruling;

(b) on the concerned officer or the

jurisdictional officer in respect of the

applicant.

(2) The advance ruling referred to in

sub-section (1) shall be binding unless the law,

facts or circumstances supporting the original

advance ruling have changed.

104. Advance ruling to be void in certain

circumstances.— (1) Where the Authority or

the Appellate Authority finds that advance

ruling pronounced by it under sub-section (4)

of section 98 or under sub-section (1) of section

101 has been obtained by the applicant or the

appellant by fraud or suppression of material

facts or misrepresentation of facts, it may, by

order, declare such ruling to be void ab-

initio and thereupon all the provisions of this

Act or the rules made thereunder shall apply

to the applicant or the appellant as if such

advance ruling had never been made:

Provided that no order shall be passed

under this sub-section unless an opportunity

of being heard has been given to the applicant

or the appellant.

Explanation.— The period beginning with

the date of such advance ruling and ending

with the date of order under this sub-section

shall be excluded while computing the

period specified in sub-sections (2) and (10)

of section 73 or sub-sections (2) and (10) of

section 74.

(2) A copy of the order made under sub-

-section (1) shall be sent to the applicant, the

concerned officer and the jurisdictional officer.

105. Powers of Authority and Appellate

Authority.— (1) The Authority or the Appellate

Authority shall, for the purpose of exercising

its powers regarding—

(a) discovery and inspection;

(b) enforcing the attendance of any person

and examining him on oath;

production of books of account and other

records,

have all the powers of a civil court

under the Code of Civil Procedure,

1908.

(2) The Authority or the Appellate

Authority shall be deemed to be a civil

court for the purposes of section 195,

but not for the purposes of Chapter

XXVI of the Code of Criminal

Procedure,

1973,

and

every

proceeding before the Authority or

the Appellate Authority shall be

deemed to be a judicial proceedings

within the meaning of sections 193

and 228, and for the purpose

of section 196 of the Indian Penal

Code.

Central

Act 45 of

1860.

Central

Act 2

of 1974.

Central

Act 5

of 1908.

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106. Procedure of Authority and Appellate

Authority.— The Authority or the Appellate

Authority shall, subject to the provisions of this

Chapter, have power to regulate its own

procedure.

CHAPTER XVIII

Appeals and Revision

107. Appeals to Appellate Authority.— (1)

Any person aggrieved by any decision or order

passed under this Act or the Central Goods

and Services Tax Act by an adjudicating

authority may appeal to such Appellate

Authority as may be prescribed within three

months from the date on which the said

decision or order is communicated to such

person.

(2) The Commissioner may, on his

own motion, or upon request from the

Commissioner of central tax, call for and

examine the record of any proceeding in

which an adjudicating authority has passed

any decision or order under this Act or the

Central Goods and Services Tax Act, for the

purpose of satisfying himself as to the legality

or propriety of the said decision or order and

may, by order, direct any officer subordinate

to him to apply to the Appellate Authority

within six months from the date of

communication of the said decision or order

for the determination of such points arising out

of the said decision or order as may be

specified by the Commissioner in his order.

(3) Where, in pursuance of an order under

sub-section (2), the authorised officer makes

an application to the Appellate Authority,

such application shall be dealt with by the

Appellate Authority as if it were an appeal

made against the decision or order of the

adjudicating authority and such authorised

officer were an appellant and the provisions

of this Act relating to appeals shall apply to

such application.

(4) The Appellate Authority may, if he is

satisfied that the appellant was prevented by

sufficient cause from presenting the appeal

within the aforesaid period of three months or

six months, as the case may be, allow it to be

presented within a further period of one

month.

(5) Every appeal under this section shall be

in such form and shall be verified in such

manner as may be prescribed.

(6) No appeal shall be filed under sub-

-section (1), unless the appellant has paid—

(a) in full, such part of the amount of tax,

interest, fine, fee and penalty arising from

the impugned order, as is admitted by him;

and

(b) a sum equal to ten per cent. of the

remaining amount of tax in dispute arising

from the said order, in relation to which the

appeal has been filed.

(7) Where the appellant has paid the

amount under sub-section (6), the recovery

proceedings for the balance amount shall be

deemed to be stayed.

(8) The Appellate Authority shall give an

opportunity to the appellant of being heard.

(9) The Appellate Authority may, if sufficient

cause is shown at any stage of hearing of an

appeal, grant time to the parties or any of them

and adjourn the hearing of the appeal for

reasons to be recorded in writing:

Provided that no such adjournment shall be

granted more than three times to a party

during hearing of the appeal.

(10) The Appellate Authority may, at the

time of hearing of an appeal, allow an appellant

to add any ground of appeal not specified in

the grounds of appeal, if it is satisfied that the

omission of that ground from the grounds of

appeal was not wilful or unreasonable.

(11) The Appellate Authority shall, after

making such further inquiry as may be

necessary, pass such order, as it thinks just

and proper, confirming, modifying or annulling

the decision or order appealed against but

shall not refer the case back to the

adjudicating authority that passed the said

decision or order:

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Provided that an order enhancing any fee

or penalty or fine in lieu of confiscation or

confiscating goods of greater value or

reducing the amount of refund or input tax

credit shall not be passed unless the appellant

has been given a reasonable opportunity of

showing cause against the proposed order:

Provided further that where the Appellate

Authority is of the opinion that any tax has not

been paid or short-paid or erroneously

refunded, or where input tax credit has been

wrongly availed or utilised, no order requiring

the appellant to pay such tax or input tax credit

shall be passed unless the appellant is given

notice to show cause against the proposed

order and the order is passed within the time

limit specified under section 73 or section 74.

(12) The order of the Appellate Authority

disposing of the appeal shall be in writing and

shall state the points for determination, the

decision thereon and the reasons for such

decision.

(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:

Provided that where the 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

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

Commissioner or the authority designated by

him in this behalf and the jurisdictional

Commissioner of central tax or an authority

designated by him in this behalf.

(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.

108. Powers of Revisional Authority.— (1)

Subject to the provisions of section 121 and

any rules made thereunder, the Revisional

Authority may, on his own motion, or upon

information received by him or on request from

the Commissioner of central tax, call for and

examine the record of any proceedings, and if

he considers that any decision or order passed

under this Act or under the Central Goods and

Services Tax Act by any officer subordinate to

him is erroneous in so far as it is prejudicial to

the interest of revenue and is illegal or

improper or has not taken into account certain

material facts, whether available at the time

of issuance of the said order or not or in

consequence of an observation by the

Comptroller and Auditor General of India, he

may, if necessary, stay the operation of such

decision or order for such period as he deems

fit and after giving the person concerned an

opportunity of being heard and after making

such further inquiry as may be necessary,

pass such order, as he thinks just and proper,

including enhancing or modifying or

annulling the said decision or order.

(2) The Revisional Authority shall not

exercise any power under sub-section (1), if—

(a) the order has been subject to an

appeal under section 107 or section 112 or

section 117 or section 118; or

(b) the period specified under sub-section

(2) of section 107 has not yet expired or more

than three years have expired after the

passing of the decision or order sought to

be revised; or

revision under this section at an earlier

stage; or

(d) the order has been passed in exercise

of the powers under sub-section (1):

Provided that the Revisional Authority may

pass an order under sub-section (1) on any

point which has not been raised and decided

in an appeal referred to in clause (a) of

sub-section (2), before the expiry of a period

of one year from the date of the order in such

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appeal or before the expiry of a period of

three years referred to in clause (b) of that

sub-section, whichever is later.

(3) Every order passed in revision under

sub-section (1) shall, subject to the provisions

of section 113 or section 117 or section 118,

be final and binding on the parties.

(4) If the said decision or order involves an

issue on which the Appellate Tribunal or the

High Court has given its decision in some other

proceedings and an appeal to the High Court

or the Supreme Court against such decision

of the Appellate Tribunal or the High Court is

pending, the period spent between the date

of the decision of the Appellate Tribunal and

the date of the decision of the High Court or

the date of the decision of the High Court and

the date of the decision of the Supreme Court

shall be excluded in computing the period

of limitation referred to in clause (b) of

sub-section (2) where proceedings for revision

have been initiated by way of issue of a notice

under this section.

(5) Where the issuance of an order under

sub-section (1) is stayed by the order of a court

or Appellate Tribunal, the period of such

stay shall be excluded in computing the period

of limitation referred to in clause (b) of

sub-section (2).

(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.

109. Appellate Tribunal and Benches

thereof.— (1) Subject to the provisions of this

Chapter, the Goods and Services Tax Appellate

Tribunal constituted under the Central Goods

and Services Tax Act shall be the Appellate

Tribunal for hearing appeals against the orders

passed by the Appellate Authority or the

Revisional Authority under this Act.

(2) The constitution and jurisdiction of the

State Bench and the Area Benches located in

the State shall be in accordance with the

provisions of section 109 of the Central Goods

and Services Tax Act or the rules made

thereunder.

110. President and Members of Appellate

Tribunal, their qualification, appointment,

conditions of service, etc.— The qualifications,

appointment, salary and allowances, terms of

office, resignation and removal of the President

and Members of the State Bench and Area

Benches shall be in accordance with the

provisions of section 110 of the Central Goods

and Services Tax Act.

111. Procedure before Appellate

Tribunal.— (1) The Appellate

Tribunal shall not, while disposing of

any proceedings before it or an

appeal before it, be bound by the

procedure laid down in the Code of

Civil Procedure, 1908, but shall be

guided by the principles of natural

justice and subject to the other

provisions of this Act and the rules

made thereunder, the Appellate

Tribunal shall have power to regulate

its own procedure.

(2) The Appellate Tribunal shall, for

the purposes of discharging its

functions under this Act, have the

same powers as are vested in a civil

court under the Code of Civil

Procedure, 1908, while trying a suit

in respect of the following matters,

namely:—

(a) summoning and enforcing the

attendance of any person and examining

him on oath;

(b) requiring the discovery and

production of documents;

Central

Act 5 of

1908.

Central

Act 5 of

1908.

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(d) subject to the provisions of

sections 123 and 124 of the Indian

Evidence Act, 1872, requisitioning

any public record or document or

a copy of such record or document

from any office;

(e) issuing commissions for the

examination of witnesses or documents;

(f) dismissing a representation for default

or deciding it ex parte;

(g) setting aside any order of dismissal of

any representation for default or any order

passed by it ex parte; and

(h) any other matter which may be

prescribed.

(3) Any order made by the Appellate

Tribunal may be enforced by it in the same

manner as if it were a decree made by a court

in a suit pending therein, and it shall be lawful

for the Appellate Tribunal to send for execution

of its orders to the court within the local limits

of whose jurisdiction,—

(a) in the case of an order against a

company, the registered office of the

company is situated; or

(b) in the case of an order against any

other person, the person concerned

voluntarily resides or carries on business or

personally works for gain.

(4) All proceedings before the

Appellate Tribunal shall be deemed

to be judicial proceedings within the

meaning of sections 193 and 228, and

for the purposes of section 196 of the

Indian Penal Code, and the Appellate

Tribunal shall be deemed to be civil

court for the purposes of section 195

and Chapter XXVI of the Code of

Criminal Procedure, 1973.

112. Appeals to Appellate Tribunal.— (1)

Any person aggrieved by an order passed

against him under section 107 or section 108

of this Act or the Central Goods and Services

Tax Act may appeal to the Appellate Tribunal

against such order within three months from

the date on which the order sought to be

appealed against is communicated to the

person preferring the appeal.

(2) The Appellate Tribunal may, in its

discretion, refuse to admit any such appeal

where the tax or input tax credit involved or

the difference in tax or input tax credit

involved or the amount of fine, fee or penalty

determined by such order, does not exceed

fifty thousand rupees.

(3) The Commissioner may, on his own

motion,

upon

request

from

the

Commissioner of central tax, call for and

examine the record of any order passed by the

Appellate Authority or the Revisional

Authority under this Act or under the Central

Goods and Services Tax Act for the purpose of

satisfying himself as to the legality or propriety

of the said order and may, by order, direct any

officer subordinate to him to apply to the

Appellate Tribunal within six months from the

date on which the said order has been passed

for determination of such points arising out of

the said order as may be specified by the

Commissioner in his order.

(4) Where in pursuance of an order under

sub-section (3) the authorised officer makes

an application to the Appellate Tribunal, such

application shall be dealt with by the Appellate

Tribunal as if it were an appeal made against

the order under sub-section (11) of section 107

or under sub-section (1) of section 108 and the

provisions of this Act shall apply to such

application, as they apply in relation to appeals

filed under sub-section (1).

(5) On receipt of notice that an appeal has

been preferred under this section, the party

against whom the appeal has been preferred

may, notwithstanding that he may not have

appealed against such order or any part

thereof, file, within forty five days of the receipt

of notice, a memorandum of cross-objections,

verified in the prescribed manner, against any

Central

Act 1 of

1872.

Central

Act 2 of

1974.

Central

Act 45 of

1860.

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part of the order appealed against and such

memorandum shall be disposed of by the

Appellate Tribunal, as if it were an appeal

presented within the time specified in sub-

-section (1).

(6) The Appellate Tribunal may admit an

appeal within three months after the expiry

of the period referred to in sub-section (1),

or permit the filing of a memorandum of

cross-objections within forty five days after

the expiry of the period referred to in sub-

-section (5), if it is satisfied that there was

sufficient cause for not presenting it within

that period.

(7) An appeal to the Appellate Tribunal shall

be in such form, verified in such manner and

shall be accompanied by such fee, as may be

prescribed.

(8) No appeal shall be filed under

sub-section (1), unless the appellant has

paid—

(a) in full, such part of the amount of tax,

interest, fine, fee and penalty arising from

the impugned order, as is admitted by him,

and

(b) a sum equal to twenty per cent. of the

remaining amount of tax in dispute, in

addition to the amount paid under sub-

-section (6) of the section 107, arising from

the said order, in relation to which the

appeal has been filed.

(9) Where the appellant has paid the

amount as per sub-section (8), the recovery

proceedings for the balance amount shall be

deemed to be stayed till the disposal of the

appeal.

(10) Every application made before the

Appellate Tribunal, —

(a) in an appeal for rectification of error

or for any other purpose; or

(b) for restoration of an appeal or an

application,

shall be accompanied by such fees as may

be prescribed.

113. Orders of Appellate Tribunal.— (1) The

Appellate Tribunal may, after giving the parties

to the appeal an opportunity of being heard,

pass such orders thereon as it thinks fit,

confirming, modifying or annulling the

decision or order appealed against or may

refer the case back to the Appellate Authority,

or the Revisional Authority or to the original

adjudicating authority, with such directions

as it may think fit, for a fresh adjudication or

decision after taking additional evidence, if

necessary.

(2) The Appellate Tribunal may, if sufficient

cause is shown, at any stage of hearing of an

appeal, grant time to the parties or any of them

and adjourn the hearing of the appeal for

reasons to be recorded in writing:

Provided that no such adjournment shall be

granted more than three times to a party

during hearing of the appeal.

(3) The Appellate Tribunal may amend any

order passed by it under sub-section (1) so as

to rectify any error apparent on the face of the

record, if such error is noticed by it on its own

accord, or is brought to its notice by the

Commissioner or the Commissioner of central

tax or the other party to the appeal within a

period of three months from the date of the

order:

Provided that no amendment which has the

effect of enhancing an assessment or reducing

a refund or input tax credit or otherwise

increasing the liability of the other party, shall

be made under this sub-section, unless the

party has been given an opportunity of being

heard.

(4) The Appellate Tribunal shall, as far as

possible, hear and decide every appeal within

a period of one year from the date on which it

is filed.

(5) The Appellate Tribunal shall send a copy

of every order passed under this section to the

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Appellate Authority or the Revisional

Authority, or the original adjudicating

authority, as the case may be, the appellant

and the Commissioner or the jurisdictional

Commissioner of central tax.

(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 administrative powers of

State President.— The State President shall

exercise such financial and administrative

powers over the State Bench and Area

Benches of the Appellate Tribunal in a State,

as may be prescribed:

Provided that the State 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 State

Bench or Area 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 State President.

115. Interest on refund of amount paid for

admission of appeal.— Where an amount paid

by the appellant under sub-section (6) of

section 107 or sub-section (8) of section 112 is

required to be refunded consequent to any

order of the Appellate Authority or of the

Appellate Tribunal, interest at the rate

specified under section 56 shall be payable in

respect of such refund from the date of

payment of the amount till the date of refund

of such amount.

116. Appearance by authorised representa-

tive.— (1) Any person who is entitled or

required to appear before an officer appointed

under this Act, or the Appellate Authority or

the Appellate Tribunal in connection with any

proceedings under this Act, may, otherwise

than when required under this Act to

appear personally for examination on oath or

affirmation, subject to the other provisions of

this section, appear by an authorised

representative.

(2) For the purposes of this Act, the

expression “authorised representative” shall

mean a person authorised by the person

referred to in sub-section (1) to appear on his

behalf, being—

(a) his relative or regular employee; or

(b) an advocate who is entitled to practice

in any court in India, and who has not been

debarred from practicing before any court

in India; or

accountant or a company secretary, who

holds a certificate of practice and who has

not been debarred from practice; or

(d) a retired officer of the Commercial Tax

Department of any State Government or

Union territory or of the Board who, during

his service under the Government, had

worked in a post not below the rank than

that of a Group-B Gazetted officer for a

period of not less than two years:

Provided that such officer shall not be

entitled to appear before any proceedings

under this Act for a period of one year

from the date of his retirement or

resignation; or

(e) any person who has been authorised

to act as a goods and services tax

practitioner on behalf of the concerned

registered person.

(3) No person,—

(a) who has been dismissed or removed

from Government service; or

(b) who is convicted of an offence

connected with any proceedings under this

Act, the Central Goods and Services Tax Act,

the Integrated Goods and Services Tax Act

or the Union Territory Goods and Services

Tax Act, or under the existing law or under

any of the Acts passed by a State Legislature

dealing with the imposition of taxes on sale

of goods or supply of goods or services or

both; or

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the prescribed authority; or

(d) who has been adjudged as an

insolvent,

shall be qualified to represent any person

under sub-section (1)—

(i) for all times in case of persons

referred to in clauses (a), (b) and (c); and

(ii) for the period during which the

insolvency continues in the case of a

person referred to in clause (d).

(4) Any person who has been disqualified

under the provisions of the Central Goods and

Services Tax Act or the Goods and Services

Tax Act of any other State or the Union

Territory Goods and Services Tax Act shall be

deemed to be disqualified under this Act.

117. Appeal to High Court.— (1) Any person

aggrieved by any order passed by the State

Bench or Area Benches of the Appellate

Tribunal may file an appeal to the High Court

and the High Court may admit such appeal, if

it is satisfied that the case involves a

substantial question of law.

(2) An appeal under sub-section (1) shall be

filed within a period of one hundred and eighty

days from the date on which the order

appealed against is received by the aggrieved

person and it shall be in such form, verified in

such manner as may be prescribed:

Provided that the High Court may entertain

an appeal after the expiry of the said period if

it is satisfied that there was sufficient cause

for not filing it within such period.

(3) Where the High Court is satisfied that a

substantial question of law is involved in any

case, it shall formulate that question and the

appeal shall be heard only on the question so

formulated, and the respondents shall, at the

hearing of the appeal, be allowed to argue that

the case does not involve such question:

Provided that nothing in this sub-section

shall be deemed to take away or abridge the

power of the court to hear, for reasons to be

recorded, the appeal on any other substantial

question of law not formulated by it, if it is

satisfied that the case involves such question.

(4) The High Court shall decide the question

of law so formulated and deliver such

judgment thereon containing the grounds on

which such decision is founded and may

award such cost as it deems fit.

(5) The High Court may determine any

issue which—

(a) has not been determined by the State

Bench or Area Benches; or

(b) has been wrongly determined by the

State Bench or Area Benches, by reason of

a decision on such question of law as herein

referred to in sub-section (3).

(6) Where an appeal has been filed before

the High Court, it shall be heard by a Bench of

not less than two Judges of the High Court,

and shall be decided in accordance with the

opinion of such Judges or of the majority, if

any, of such Judges.

(7) Where there is no such majority, the

Judges shall state the point of law upon which

they differ and the case shall, then, be heard

upon that point only, by one or more of the

other Judges of the High Court and such point

shall be decided according to the opinion of

the majority of the Judges who have heard

the case including those who first heard it.

(8) Where the High Court delivers a

judgment in an appeal filed before it under this

section, effect shall be given to such judgment

by either side on the basis of a certified copy

of the judgment.

(9) Save as otherwise provided in

this Act, the provisions of the Code

of Civil Procedure, 1908, relating to

appeals to the High Court shall, as

far as may be, apply in the case of

appeals under this section.

118. Appeal to Supreme Court.— (1) An

appeal shall lie to the Supreme Court—

Central

Act 5 of

1908.

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(a) from any order passed by the National

Bench or Regional Benches of the Appellate

Tribunal; or

(b) from any judgment or order passed

by the High Court in an appeal made under

section 117 in any case which, on its own

motion or on an application made by or on

behalf of the party aggrieved, immediately

after passing of the judgment or order, the

High Court certifies to be a fit one for appeal

to the Supreme Court.

(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.

119. Sums due to be paid notwithstanding

appeal etc.— Notwithstanding that an appeal

has been preferred to the High Court or the

Supreme Court, sums due to the Government

as a result of an order passed by the National

or Regional Benches of the Appellate Tribunal

under sub-section (1) of section 113 or

an order passed by the State Bench or

Area Benches of the Appellate Tribunal 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.

120. Appeal not to be filed in certain

cases.— (1) The Commissioner may, on the

recommendations of the Council, from time to

time, issue orders or instructions or directions

fixing such monetary limits, as he may deem

fit, for the purposes of regulating the filing of

appeal or application by the officer of the State

tax under the provisions of this Chapter.

(2) Where, in pursuance of the orders

or instructions or directions issued under

sub-section (1), the officer of the State tax has

not filed an appeal or application against any

decision or order passed under the provisions

of this Act, it shall not preclude such officer of

the State tax from filing appeal or application

in any other case involving the same or similar

issues or questions of law.

(3) Notwithstanding the fact that no appeal

or application has been filed by the officer of

the State tax pursuant to the orders or

instructions or directions issued under sub-

-section (1), no person, being a party in appeal

or application shall contend that the officer of

the State tax has acquiesced in the decision

on the disputed issue by not filing an appeal

or application.

(4) The Appellate Tribunal or court hearing

such appeal or application shall have regard

to the circumstances under which appeal or

application was not filed by the officer of

the State tax in pursuance of the orders

or instructions or directions issued under

sub-section (1).

121. Non-appealable decisions and orders.—

Notwithstanding anything to the contrary in

any provisions of this Act, no appeal shall lie

against any decision taken or order passed by

an officer of State tax if such decision taken or

order passed relates to any one or more of the

following matters, namely:–

(a) an order of the Commissioner or other

authority empowered to direct transfer of

proceedings from one officer to another

officer; or

(b) an order pertaining to the seizure or

retention of books of account, register and