[12 June 2017] (1) This
Act may be called the Madhya Pradesh Goods and Services Tax Act, 2017. (2) It
extends to the whole of the Madhya Pradesh. (3) It
shall come into force on such date as the State 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. (1) ?actionable
claim? shall have the same meaning as assigned to it in section 3 of the
Transfer of Property Act, 1882 (4 of 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; (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 (c) by
servants on wages payable in cash or kind or by hired labour under personal
supervision or the personal supervision of any member of the family; (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 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 (43 of 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 (54 of 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); (c) any
activity or transaction in the nature of sub?clause (a), whether or not there
is volume, frequency, continuity or regularity of such transaction; (d) supply
or acquisition of goods including capital goods and services in 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 a distinguishable component of an enterprise that is engaged in
the supply of individual goods or services or a group of related goods or
services which is subject to risks and returns that are different from those of
. the other business verticals. 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; (c) the
type or class of customers for the 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
Goods and Services Tax Act? means the Central Goods and Services Tax Act, 2017
(No. 12 of 2017); (22) ?central
tax? means the central goods and services tax levied under section 9 of the
Central Goods and Services Tax Act; (23) ?cess?
shall have the same meaning as assigned to it in the Goods and Services Tax
(Compensation to States) Act; (24) ?chartered
accountant? means a chartered accountant as defined in clause (b) of
sub-section (1) of section 2 of the Chartered Accountants Act, 1949 (38 of
1949); (25) ?Commissioner?
means the Commissioner of State tax appointed under section 3; (26) ?Commissioner
in the Board? means the Commissioner referred to in section 168 of the Central
Goods and Services Tax Act; (27) ?common
portal? means the common goods and services tax electronic portal referred to
in section 146; (28) ?common
working days? shall mean such days in succession which are not declared as
gazetted holidays by the Central Government or the Government of Madhya
Pradesh; (29) "company
secretary" means a company secretary as defined in clause (c) of
sub-section (1) of section 2 of the Company Secretaries Act, 1980 (56 of 1980); (30) ?competent
authority? means such authority as may be notified by the Government; (31) ?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. (32) ?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; (33) ?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; (34) ?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; (35) ?conveyance?
includes a vessel, an aircraft and a vehicle; (36) ?cost
accountant? means a cost accountant as defined in clause (c) of sub-section (1)
of section 2 of the Cost and Works Accountants Act, 1959 (23 of 1959); (37) ?Council?
means the Goods and Services Tax Council established under article 279A of the
Constitution; (38) ?credit
note? means a document issued by a registered person under sub-section (1) of
section 34; (39) ?debit
note? means a document issued by a registered person under sub-section (3) of
section 34; (40) ?deemed
exports? means such supplies of goods as may be notified under section 147; (41) ?designated
authority? means such authority as may be notified by the Commissioner; (42) ?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 (21 of
2000); (43) ?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; (44) ?electronic
cash ledger? means the electronic cash ledger referred to in sub-section (1) of
section 49; (45) ?electronic
commerce? means the supply of goods or services or both, including digital
products over digital or electronic network; (46) ?electronic
commerce operator? means any person who owns, operates or manages digital or
electronic facility or platform for electronic commerce; (47) ?electronic
credit ledger? means the electronic credit ledger referred to in sub-section
(2) of section 49; (48) ?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, 2017 (No. 13 of 2017)
and includes non-taxable supply; (49) ?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; (50) ?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; (51) ?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; (52) ?Fund?
means the Consumer Welfare Fund established under section 57; (53) ?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; (54) ?Government?
means the Government of Madhya Pradesh; (55) ?Goods
and Services Tax (Compensation to States) Act? means the Goods and Services Tax
(Compensation to States) Act, 2017 (No. 15 of 2017); (56) ?goods
and services tax practitioner" means any person who has been approved
under section 48 to act as such practitioner; (57) "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 (80 of 1976), and the air space above its territory
and territorial waters; (58) ?Integrated
Goods and Services Tax Act? means the Integrated Goods and Services Tax Act,
2017 (No. 13 of 2017); (59) ?integrated
tax? means the integrated goods and services tax levied under the Integrated
Goods and Services Tax Act; (60) ?input?
means any goods other than capital goods used or intended to be used by a
supplier in the course or furtherance of business; (61) ?input
service? means any service used or intended to be used by a supplier in the
course or furtherance of business; (62) ?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; (63) ?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; (c) the tax
payable under the provisions of sub?sections (3) and (4) of section 5 of the
Integrated Goods and Services Tax Act; or (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; (64) ?input
tax credit? means the credit of input tax; (65) ?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; (66) ?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; (67) ?invoice?
or ?tax invoice? means the tax invoice referred to in section 31; (68) ?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; (69) ?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; (70) ?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; (c) a
Municipal Committee, a Zila Parishad, a District Board, and any other authority
legally entitled to, or entrusted by the Central Government or any State
Government with the control or management of a municipal or local fund; (d) a
Cantonment Board as defined in section 3 of the Cantonments Act, 2006 (41 of
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; (71) ?location
of the recipient of services? means,- (a) where a
supply is received at a place of business for which the registration has been
obtained, the location of such place of business; (b) where a
supply is received at a place other than the place of business for which
registration has been obtained (a fixed establishment elsewhere), the location
of such fixed establishment; (c) where a
supply is received at more than one establishment, whether the place of
business or fixed establishment, the location of the establishment most
directly 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; (72) ?location
of the supplier of services? means,- (a) where a
supply is made from a place of business for which the registration has been
obtained, the location of such place of business; (b) where a
supply is made from a place other than the place of business for which
registration has been obtained (a fixed establishment elsewhere), the location
of such fixed establishment; (c) where a
supply is made from more than one establishment, whether the place of business
or fixed establishment, the location of the establishment most directly
concerned with the provisions of the supply; and (d) in
absence of such places, the location of the usual place of residence of the
supplier; (73) ?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; (74) ?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; (75) ?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; (76) ?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; (77) ?motor
vehicle? shall have the same meaning as assigned to it in clause (28) of
section 2 of the Motor Vehicles Act, 1988 (59 of 1988); (78) ?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; (79) ?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; (80) ?non-taxable
territory? means the territory which is outside the taxable territory; (81) ?notification?
means a notification published in the Official Gazette and the expressions
?notify? and ?notified? shall be construed accordingly; (82) ?other
territory? includes territories other than those comprising in a State and
those referred to in sub-clauses (a) to (e) of clause (114); (83) ?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; (84) ?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; (85) ?person?
includes? (a) an
individual; (b) a Hindu
Undivided Family; (c) a
company; (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 (18 of2013); (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 (21 of 1860); (m) trust;
and (n) every
artificial juridical person, not falling within any of the above; (86) ?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 (c) a place
where a taxable person is engaged in business through an agent, by whatever
name called; (87) ?place
of supply? means the place of supply as referred to in Chapter V of the
Integrated Goods and Services Tax Act; (88) ?prescribed?
means prescribed by rules made under this Act on the recommendations of the
Council; (89) ?principal?
means a person on whose behalf an agent carries on the business of supply or
receipt of goods or services or both; (90) ?principal
place of business? means the place of business specified as the principal place
of business in the certificate of registration; (91) ?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; (92) ?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; (93) ?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; (94) ?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 (c) where
no consideration is payable for 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 shall
include an agent acting as such on behalf of the recipient in relation to the
goods or services or both supplied; (95) ?registered
person? means a person who is registered under section 25 but does not include
a person having a Unique Identity Number; (96) ?regulations?
means the regulations made by the Government under this Act on the recommendations
of the Council; (97) ?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; (98) ?return?
means any return prescribed or otherwise required to be furnished by or under
this Act or the rules made thereunder; (99) ?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; (100) ?Revisional
Authority? means an authority appointed or authorised for revision of decision
or orders as referred to in section 108; (101) ?Schedule?
means a Schedule appended to this Act; (102) ?securities?
shall have the same meaning as assigned to it in clause (h) of section 2 of the
Securities Contracts (Regulation) Act, 1956 (42 of 1956); (103) ?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; (104) ?State?
means the State of Madhya Pradesh; (105) ?State
tax? means the tax levied under this Act; (106) ?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; (107) ?tax
period? means the period for which the return is required to be furnished; (108) ?taxable
person? means a person who is registered or liable to be registered under
section 22 or section 24; (109) ?taxable
supply? means a supply of goods or services or both which is leviable to tax
under this Act; (110) ?taxable
territory? means the territory to which the provisions of this Act apply; (111) ?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; (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 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; (c) Dadra
and Nagar Haveli; (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. (a) Commissioner
of State tax, (b) Special
Commissioners of State tax, (c) Additional
Commissioners of State tax, (d) Joint
Commissioners of State tax, (e) Deputy
Commissioners of State tax, (f) Assistant
Commissioners of State tax, and (g) any
other class of officers as it may deem fit: Provided that, the officers appointed under the Madhya
Pradesh Vat Act, 2002 (No. 20 of 2002) shall be deemed to be the officers
appointed under the provisions of this Act. (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 Commissioner in respect
of all or any of the functions assigned to them, shall have jurisdiction over
the whole of the State or where the State Government so directs, over any local
area thereof, and all other officers shall, subject to such conditions as may
be specified, have jurisdiction over the whole of the State or over such local
areas as the Commissioner may, by order, specify. (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. (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. (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; (c) the
activities specified in Schedule I, 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. (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. (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. (1) Subject
to the provisions of sub-section (2), there shall be levied a tax called the
Madhya Pradesh 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: 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. (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 (c) half
per cent of the turnover in State in case of other suppliers, subject to 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; (c) he is
not engaged in making any inter-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 (43 of 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. (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 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 eveiy 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. (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 (c) the
date immediately following thirty days from the date of issue of invoice or any
other document, by whatever name called, in lieu thereof by the supplier: 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. (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. (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 (c) the
date on which the recipient shows the receipt of services in his books of
account, in a case where the provisions of clause (a) or clause (b) do not
apply: 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 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. 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. (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 paid or payable for the goods or services or both; (c) incidental
expenses, including commission and packing, charged by the supplier to the
recipient of a supply and any amount charged for anything done by the supplier
in respect of the supply of goods or services or both at the time of, or before
delivery of goods or supply of services; (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 recommendations 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. (c) persons
who are associated in the business of one another in that one is the sole agent
or sole distributor or sole concessionaire, howsoever described, of the other,
shall be deemed to be related. (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. (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; (c) subject
to the provisions of section 41, the tax charged in respect of such supply has
been actually paid to the Government, either in cash or through utilisation of
input tax credit admissible in respect of the said supply; and (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 (43 of 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. (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
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 (C) imparting
training on driving, 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. (c) works
contract services when supplied for construction of an immovable property
(other than plant and machinery) except where it is an input service for
further supply of works contract service; (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 ?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. (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; (c) where
any registered person ceases to pay tax under section 10, he shall be entitled
to take credit of input tax in respect of inputs held in stock, inputs
contained in semi-finished or finished goods held in stock and on capital goods
on the day immediately preceding the date from which he becomes liable to pay
tax under section 9: 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, 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. (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 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. Explanation.- For
the purpose of this section, ?principal? means the person referred to in
section 143. (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; (c) the
credit of tax paid on input services 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; (c) the
term ?turnover?, in relation to any registered person engaged in the supply of
taxable goods as well as goods not taxable under this Act, means the value of
turnover, reduced by the amount of any duty or tax levied under entry 84 of
List I of the Seventh Schedule to the Constitution and entry 51 and 54 of List
II of the said Schedule. (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 jobworker; (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. (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. (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; (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. (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. (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 (43 of 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. (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 (46 of 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. (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. (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. (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. (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 or approval of amendments under the Central Goods and Services Tax
Act shall be deemed to be a rejection or approval under this Act. (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 (c) the
taxable person, other than the person registered under sub-section (3) of
section 25, is no longer liable to be registered under section 22 or section
24. (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 (c) any
registered person, other than a 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 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. (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. (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; (c) a
registered person supplying exempted goods or services or both or paying tax
under the provisions of section 10 shall issue, instead of a tax invoice, a
bill of supply containing such particulars and in such manner as may be
prescribed: Provided that the
registered person may not issue a bill of supply 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; (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; (c) where
the payment is linked to the completion of an event, the invoice shall be
issued on or before the date of completion of that event. (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. (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. Notwithstanding 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 form part
of the price at which such supply is made. (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. (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; (c) stock
of goods; (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. (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. 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. (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 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. (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 (51 of
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 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. (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. (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. 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. (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. (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 by the corresponding
registered person (hereafter in this section referred to as the ?supplier?) in
his valid return for the same tax period or any preceding tax period; (b) with
the integrated goods and services tax paid under section 3 of the Customs
Tariff Act, 1975 (51 of 1975) in respect of goods imported by him; and (c) for
duplication of claims of input tax 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 (51 of 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. (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. (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 sectipn 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 is 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. (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. (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. 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. 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. (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. (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. (1) Every
deposit made 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; (c) the
State tax shall first be utilised towards payment of State tax and the amount
remaining, if any, may be utilised towards the payment of integrated tax; (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; (c) any
other amount payable under this 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. 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. (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. (1) Notwithstanding
anything to the contrary contained in this Act, the Government may mandate- (a) a
department or establishment of the Central Government or State Government; or (b) local
authority; or (c) Governmental
agencies; 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. (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. (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 dye date for furnishing of statement for the month of September following
the end of the financial year or the actual date of furnishing of the relevant
annual statement, whichever is earlier. (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 is communicated under sub-section (9) and
which is not rectified by the supplier in his valid return or the operator in
his statement for the month in which discrepancy is communicated, shall be
added to the output tax liability of the said supplier, where the value of
outward supplies furnished by the operator is more than the value of outward
supplies furnished by the supplier, in his return for the month succeeding the
month in which 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. (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 (46 of 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 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); (c) refund
of tax paid on a supply which is not provided, either wholly or partially, and
for which invoice has not been issued, or where a refund voucher has been
issued; (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. (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; (c) in the
case of services exported out of India where a refund of tax paid is available
in respect of services themselves or, as the case may be, the inputs or input
services used in such services, the date of? (i) ????receipt of payment in convertible foreign
exchange, where the supply of services had been completed prior to the receipt
of such payment; or (ii)?? ?issue
of invoice, where payment for the services had been received in advance prior
to the date of issue of the invoice; (d) in case
where the tax becomes refundable as a consequence of 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. 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). (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 (c) such
other monies received by it, in such manner as may be prescribed. (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. (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. (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 Joint Commissioner or
Additional Commissioner for a further period not exceeding six months and by
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. (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. (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
judgment 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. Provided that no such
assessment order shall be passed without giving the person an opportunity of
being heard. (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 or Joint
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 or Joint Commissioner considers that such order is
erroneous, he may withdraw such order and follow the procedure laid down in
section 73 or section 74. (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. (1) If at
any stage of scrutiny, inquiry, investigation or any other proceedings before
him, any officer not below the rank of Assistant 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 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 Assistant Commissioner mentioning therein such other particulars as
may be specified: Provided that the
Assistant 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. (1) Where
the proper officer, not below the rank of Joint 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 proper officer, not below the rank of Joint Commissioner, either pursuant
to an inspection carried out under sub-section (1) or otherwise, has reasons to
believe that any goods liable to confiscation or any documents or books or
things, which in his opinion shall be useful for or relevant to any proceedings
under this Act, are secreted in any place, he may authorise in writing any
other officer of State tax to search and seize or may himself search and seize
such goods, documents or books or things: 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, 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 proper
officer 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 (2 of 1974), 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. (1) The
Government may require the person in 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. (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 (2 of 1974),? (a) where a
person is arrested under sub-section (1) for any offence specified under
sub-section (4) of section 132, he shall be admitted to bail or in default of
bail, forwarded to the custody of the Magistrate; (b) in the case
of a non-cognizable and bailable offence, the Deputy Commissioner or the
Assistant Commissioner shall, for the purpose of releasing an arrested person
on bail or otherwise, have the same powers and be subject to the same
provisions as an officer-in-charge of a police station (1) The
proper officer under this Act shall have power to summon any person whose
attendance he considers necessary either to give a evidence and 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 (5 of 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 (45
of 1860). (1) Any
officer under this Act, authorised by the proper officer not below the rank of
Joint 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; (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 (18 of
2013); (v) ???the income-tax audit report, if any, under
section 44 AB of the Income-tax Act, 1961 (43 of 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. (1) All
officers of Police, Railways, Customs, and those officers engaged in the
collection of land officers, revenue, including village 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. (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. (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. (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
wilfiil- 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 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. (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. (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. (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 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. (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. 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. (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; (c) (i) the
proper officer may, by a notice in writing, require any other person from whom
money is due or may become due to such person or who holds or may subsequently
hold money for or on account of such person, to pay to the Government either
forthwith upon the money becoming due or being held, or within the time
specified in the notice not being before the money becomes due or is held, so
much of the money as is sufficient to pay the amount due from such person or
the whole of the money when it is equal to or less than that amount; (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 (2 of 1974), the
proper officer may file an application to the appropriate Magistrate and such
Magistrate shall proceed to recover from such person the amount specified
thereunder as if it were a fine imposed by him. (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. 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. 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. (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 of one year from the date of the order made under
sub-section (1). (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. (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. (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. (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. (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. (1)
Notwithstanding anything
contained in the Companies Act, 2013 (18 of 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. 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. 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. 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. (1)
Save as otherwise
provided in the Insolvency and Bankruptcy Code, 2016 (31 of 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 (31 of 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 (31 of 2016), where a
taxable person, liable to pay tax, interest or penalty under this Act, is a
firm, and the firm is dissolved, then, every person who was a partner shall,
jointly and severally, be liable to pay the tax, interest or penalty due from
the firm under this Act upto the time of dissolution whether such tax, interest
or penalty has been determined before the dissolution, but has remained unpaid
or is determined after dissolution. (4)
Save as otherwise
provided in the Insolvency and Bankruptcy Code, 2016 (31 of 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. (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 to or after such
discontinuance and subject as aforesaid, the provisions of this Act shall, so
far as may be, apply as if every such person or partner or member were himself
a taxable person. (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 Partnership? formed and registered under the provisions of the
Limited Liability Partnership Act, 2008 (6 of 2009) shall also be considered as
a firm; (ii) ???court? means the
District Court, High Court or Supreme Court. 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; (c)
?applicant? means any
person registered or desirous of obtaining registration under this Act; (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. (1)
The Government shall, by
notification, constitute an Authority to be known as the Madhya Pradesh
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. (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; (c)
determination of time
and value of 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. (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. (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. 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. (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. (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 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. 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. (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. (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. (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; (c)
issuing commissions and
compelling production of books of account and other records, have all the powers of a civil court under the Code of Civil
Procedure, 1908 (5 of 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 (2 of 1974), 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 (45 of 1860). The
Authority or the Appellate Authority shall, subject to the provisions of this
Chapter, have power to regulate its own procedure. (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: 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. (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 ftnther 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 (c)
the order has already
been taken for 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 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. (1)
Subject to the
provisions of this Chapter, the Goods and Services Tax 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. 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. (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 (5 of
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 (5 of 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; (c)
receiving evidence on
affidavits; (d)
subject to the
provisions of sections 123 and 124 of the Indian Evidence Act, 1872 (1 of
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 (45 of 1860), 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 (2 of 1974). (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, or upon request from the
Commissioner of central tax, call for and examine the record of any order
passed by the Appellate Authority or the Revisional Authority under this Act or
under the Central Goods and Services Tax Act for the purpose of satisfying
himself as to the legality or propriety of the said order and may, by order,
direct any officer subordinate to him to apply to the Appellate Tribunal within
six months from the date on which the said order has been passed for
determination of such points arising out of the said order as may be specified
by the Commissioner in his order. (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 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. (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 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. 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. 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. (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 (c)
any chartered
accountant, a cost accountant or a company secretary, who holds a certificate
of practice and who has not been debarred from practice; or (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 (c)
who is found guilty of
misconduct by the prescribed authority; (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. (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 (5 of
1908), relating to appeals to the High Court shall, as far as may be, apply in
the case of appeals under this section. (1)
An appeal shall lie to
the Supreme Court- (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 (5 of 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. 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. (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). 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 other documents; or (c)
an order sanctioning
prosecution under this Act; or (d)
an order passed under
section 80. (1)
Where a taxable person
who? (i) ????supplies any goods
or services or both without issue of any invoice or issues an incorrect or
false invoice with regard to any such supply; (ii) ???issues any invoice
or bill without supply of goods or services or both in violation of the
provisions of this Act or the rules made thereunder; (iii) ??collects any
amount as tax but fails to pay the same to the Government beyond a period of
three months from the date on which such payment becomes due; (iv) ??collects any tax in
contravention of the provisions of this Act but fails to pay the same to the
Government beyond a period of three months from the date on which such payment
becomes due; (v) ??fails to deduct the
tax in accordance with the provisions of sub-section (1) of section 51, or
deducts an amount which is less than the amount required to be deducted under
the said sub-section, or where he fails to pay to the Government under
sub-section (2) thereof, the amount deducted as tax; (vi) ??fails to collect
tax in accordance with the provisions of sub-section (1) of section 52, or
collects an amount which is less than the amount required to be collected under
the said sub-section or where he fails to pay to the Government the amount
collected as tax under sub-section (3) of section 52; (vii) ?takes or utilizes
input tax credit without actual receipt of goods or services or both either
fully or partially, in contravention of the provisions of this Act or the rules
made thereunder; (viii) fraudulently obtains refund of tax under this Act; (ix)? ?takes or distributes input tax credit in
contravention of section 20, or the rules made thereunder; (x)? ?falsifies or substitutes financial records or
produces fake accounts or documents or furnishes any false information or
return with an intention to evade payment of tax due under this Act; (xi) ??is liable to be
registered under this Act but fails to obtain registration; (xii) ?furnishes any false
information with regard to registration particulars, either at the time of
applying for registration, or subsequently; (xiii) obstructs or prevents any officer in discharge of his
duties under this Act; (xiv) transports any taxable goods without the cover of
documents as may be specified in this behalf; (xv) suppresses his turnover leading to evasion of tax under
this Act; (xvi) fails to keep, maintain or retain books of account and
other documents in accordance with the provisions of this Act or the rules made
thereunder; (xvii) fails to furnish information or documents called for by
an officer in accordance with the provisions of this Act or the rules made
thereunder or furnishes false information or documents during any proceedings
under this Act; (xviii) supplies, transports or stores any goods which he has
reasons to believe are liable to confiscation under this Act; (xix) issues any invoice or document by using the registration
number of another registered person; (xx) tampers with, or destroys any material evidence dr
documents; (xxi) disposes off or tampers with any goods that have been
detained, seized, or attached under this Act, he shall be liable to pay a penalty of ten thousand rupees or
an amount equivalent to the tax evaded or the tax not deducted under section 51
or short deducted or deducted but not paid to the Government or tax not
collected under section 52 or short collected or collected but not paid to the
Government or input tax credit availed of or passed on or distributed
irregularly, or the refund claimed fraudulently, whichever is higher. (2)
Any registered person
who supplies any goods or services or both on which any tax has not been paid
or short-paid or erroneously refunded, or where the input tax credit has been
wrongly availed or utilized,- (a)
for any reason, other
than the reason of fraud or any wilful misstatement or suppression of facts to
evade tax, shall be liable to a penalty of ten thousand rupees or ten per cent,
of the tax due from such person, whichever is higher; (b)
for reason of fraud or
any wilful misstatement or suppression of facts to evade tax, shall be liable
to a penalty equal to ten thousand rupees or the tax due from such person,
whichever is higher. (3)
Any person who? (a)
aids or abets any of the
offences specified in clauses (i) to (xxi) of sub-section (1); (b)
acquires possession of,
or in any way concerns himself in transporting, removing, depositing, keeping,
concealing, supplying, or purchasing or in any other manner deals with any
goods which he knows or has reasons to believe are liable to confiscation under
this Act or the rules made thereunder; (c)
receives or is in any
way concerned with the supply of, or in any other manner deals with any supply
of services which he knows or has reasons to believe are in contravention of
any provisions of this Act or the rules made thereunder; (d)
fails to appear before
the officer of State tax, when issued with a summon for appearance to give
evidence or produce a document in an inquiry; (e)
fails to issue invoice
in accordance with the provisions of this Act or the rules made thereunder or
fails to account for an invoice in his books of account, shall be liable to a penalty which may extend to twenty five
thousand rupees. If a
person who is required to furnish an information return under section 150 fails
to do so within the period specified in the notice issued under sub-section (3)
thereof, the proper officer may direct, that such person shall be liable to pay
a penalty of one hundred rupees for each day of the period during which the
failure to furnish such return continues: Provided
that the penalty imposed under this section shall not exceed five thousand
rupees. If any person required to
furnish any information or return under section 151,? (a) without
reasonable cause fails to furnish such information or return as may be required
under that section, or (b) wilfully
furnishes or causes to furnish any information or return which he knows to be
false, he shall be punishable with a fine which
may extend to ten thousand rupees and in case of a continuing offence to a
further fine which may extend to one hundred rupees for each day after the
first day during which the offence continues subject to a maximum limit of
twenty five thousand rupees. Any
person, who contravenes any of the provisions of this Act or any rules made
thereunder for which no penalty is separately provided for in this Act, shall
be liable to a penalty which may extend to twenty five thousand rupees. (1)
No officer under this
Act shall impose any penalty for minor breaches of tax regulations or
procedural requirements and in particular, any omission or mistake in
documentation which is easily rectifiable and made without fraudulent intent or
gross negligence. Explanation.? For the purpose of this sub-section,? (a)
a breach shall be
considered a ?minor breach? if the amount of tax involved is less than five
thousand rupees; (b)
an omission or mistake
in documentation shall be considered to be easily rectifiable if the same is an
error apparent on the face of record. (2)
The penalty imposed
under this Act shall depend on the facts and circumstances of each case and
shall commensurate with the degree and severity of the breach. (3)
No penalty shall be
imposed on any person without giving him an opportunity of being heard. (4)
The officer under this
Act shall while imposing penalty in an order for a breach of any law,
regulation or procedural requirement, specify the nature of the breach and the
applicable law, regulation or procedure under which the amount of penalty for
the breach has been specified. (5)
When a person
voluntarily discloses to an officer under this Act the circumstances of a
breach of the tax law, regulation or procedural requirement prior to the
discovery of the breach by the officer under this Act, the proper officer may
consider this fact as a mitigating factor when quantifying a penalty for that
person. (6)
The provisions of this
section shall not apply in such cases where the penalty specified under this
Act is either a fixed sum or expressed as a fixed percentage. Where
the proper officer is of the view that a person is liable to a penalty and the
same is not covered under any proceedings under section 62 or section 63 or
section 64 or section 73 or section 74 or section 129 or section 130, he may issue an order levying such penalty after giving a reasonable
opportunity of being heard to such person. The
Government may, by notification, waive in part or full, any penalty referred to
in section 122 or section 123 or section 125 or any late fee referred to in
section 47 for such class of taxpayers and under such mitigating circumstances
as may be specified therein on the recommendations of the Council. (1)
Notwithstanding anything
contained in this Act, where any person transports any goods or stores any
goods while they are in transit in contravention of the provisions of this Act
or the rules made thereunder, all such goods and conveyance used as a means of
transport for carrying the said goods and documents relating to such goods and
conveyance shall be liable to detention or seizure and after detention or
seizure, shall be released,? (a)
on payment of the
applicable tax and penalty equal to one hundred per cent, of the tax payable on
such goods and, in case of exempted goods, on payment of an amount equal to two
per cent of the value of goods or twenty five thousand rupees, whichever is
less, where the owner of the goods comes forward for payment of such tax and
penalty; (b)
on payment of the
applicable tax and penalty equal to the fifty per cent, of the value of the
goods reduced by the tax amount paid thereon and, in case of exempted goods, on
payment of an amount equal to five per cent of the value of goods or twenty
five thousand rupees, whichever is less, where the owner of the goods does not
come forward for payment of such tax and penalty; (c)
upon furnishing a
security equivalent to the amount payable under clause (a) or clause (b) in
such form and manner as may be prescribed: Provided
that no such goods or conveyance shall be detained or seized without serving an
order of detention or seizure on the person transporting the goods. (2)
The provisions of
sub-section (6) of section 67 shall, mutatis mutandis, apply for detention and
seizure of goods and conveyances. (3)
The proper officer
detaining or seizing goods or conveyances shall issue a notice specifying the
tax and penalty payable and thereafter, pass an order for payment of tax and
penalty under clause (a) or clause (b) or clause (c). (4)
No tax, interest or
penalty shall be determined under sub-section (3) without giving the person
concerned an opportunity of being heard. (5)
On payment of amount
referred in sub-section (1), all proceedings in respect of the notice specified
in sub?section (3) shall be deemed to be concluded. (6)
Where the person
transporting any goods-pr the owner of the goods fails to pay the amount of tax
and penalty as provided in sub-section (1) within seven days of such detention
or seizure, further proceedings shall be initiated in accordance with the
provisions of section 130: Provided
that where the detained or seized goods are perishable or hazardous in nature
or are likely to depreciate in value with passage of time, the said period of
seven days may be reduced by the proper officer. (1)
Notwithstanding anything
contained in this Act, if any person - (i) ???supplies or
receives any goods in contravention of any of the provisions of this Act or the
rules made thereunder with intent to evade payment of tax; or (ii) ??does not account
for any goods on which he is liable to pay tax under this Act; or (iii) ??supplies any goods
liable to tax under this Act without having applied for registration; or (iv)? ?contravenes any of the provisions of this Act
or the rules made thereunder with intent to evade payment of tax; or (v)?? ?uses any conveyance as a means of transport
for carriage of goods in contravention of the provisions of this Act or the
rules made thereunder unless the owner of the conveyance proves that it was so
used without the knowledge or connivance of the owner himself, his agent, if
any, and the person in charge of the conveyance, then, all such goods or conveyances shall be liable to
confiscation and the person shall be liable to penalty under section 122. (2)
Whenever confiscation of
any goods or conveyance is authorised by this Act, the officer adjudging it
shall give to the owner of the goods an option to pay in lieu of confiscation,
such fine as the said officer thinks fit: Provided
that such fine leviable shall not exceed the market value of the goods
confiscated, less the tax chargeable thereon: Provided
further that the aggregate of such fine and penalty leviable shall not be less
than the amount of penalty leviable under sub-section (1) of section 129: Provided
also that where any such conveyance is used for the carriage of the goods or
passengers for hire, the owner of the conveyance shall be given an option to
pay in lieu of the confiscation of the conveyance a fine equal to the tax
payable on the goods being transported thereon. (3)
Where any fine in lieu
of confiscation of goods or conveyance is imposed under sub-section (2), the
owner of such goods or conveyance or the person referred to in sub-section (1),
shall, in addition, be liable to any tax, penalty and charges payable in
respect of such goods or conveyance. (4)
No order for
confiscation of goods or conveyance or for imposition of penalty shall be
issued without giving the person an opportunity of being heard. (5)
Where any goods or
conveyance are confiscated under this Act, the title of such goods or
conveyance shall thereupon vest in the Government. (6)
The proper officer
adjudging confiscation shall take and hold possession of the things confiscated
and every officer of Police, on the requisition of such proper officer, shall
assist him in taking and holding such possession. (7)
The proper officer may,
after satisfying himself that the confiscated goods or conveyance are not
required in any other proceedings under this Act and after giving reasonable
time not exceeding three months to pay fine in lieu of confiscation, dispose of
such goods or conveyance and deposit the sale proceeds thereof with the
Government. Without
prejudice to the provisions contained in the Code of Criminal Procedure, 1973
(2 of 1974), no confiscation made or penalty imposed under the provisions of
this Act or the rules made thereunder shall prevent the infliction of any other
punishment to which the person affected thereby is liable under the provisions
of this Act or under any other law for the time being in force. (1)
Whoever commits any of
the following offences, namely:? (a)
supplies any goods or
services or both without issue of any invoice, in violation of the provisions
of this Act or the rules made thereunder, with the intention to evade tax; (b)
issues any invoice or
bill without supply of goods or services or both in violation of the provisions
of this Act, or the rules made thereunder leading to wrongful availment or
utilisation of input tax credit or refund of tax; (c)
avails input tax credit
using such invoice or bill referred to in clause (b); (d)
collects any amount as
tax but fails to pay the same to the Government beyond a period of three months
from the date on which such payment becomes due; (e)
evades tax, fraudulently
avails input tax credit or fraudulently obtains refund and where such offence
is not covered under clauses (a) to (d); (f)
falsifies or substitutes
financial records or produces fake accounts or documents or furnishes any false
information with an intention to evade payment of tax due under this Act; (g)
obstructs or prevents
any officer in the discharge of his duties under this Act; (h)
acquires possession of,
or in any way concerns himself in transporting, removing, depositing, keeping,
concealing, supplying, purchasing or in any other manner deals with, any goods
which he knows or has reasons to believe are liable to confiscation under this
Act or the rules made thereunder; (i)
receives or is in any
way concerned with the supply of, or in any other manner deals with any supply
of services which he knows or has reasons to believe are in contravention of
any provisions of this Act or the rules made thereunder; (j)
tampers with or destroys
any material evidence or documents; (k)
fails to supply any
information which he is required to supply under this Act or the rules made
thereunder or (unless with a reasonable belief, the burden of proving which
shall be upon him, that the information supplied by him is true) supplies false
information; or (l)
attempts to commit, or
abets the commission of any of the offences mentioned in clauses (a) to (k) of
this section, shall be punishable? (i) ???in cases where the
amount of tax evaded or the amount of input tax credit wrongly availed or
utilised or the amount of refund wrongly taken exceeds five hundred lakh
rupees, with imprisonment for a term which may extend to five years and with
fine; (ii) ??in cases where the
amount of tax evaded or the amount of input tax credit wrongly availed or
utilised or the amount of refund wrongly taken exceeds two hundred lakh rupees
but does not exceed five hundred lakh rupees, with imprisonment for a term
which may extend to three years and with fine; (iii) ??in the case of any
other offence where the amount of tax evaded or the amount of input tax credit
wrongly availed or utilised or the amount of refund wrongly taken exceeds one
hundred lakh rupees but does not exceed two hundred lakh rupees, with
imprisonment for a term which may extend to one year and with fine; (iv) ??in cases where he
commits or abets the commission of an offence specified in clause (f) or clause
(g) or clause O'), he shall be punishable with imprisonment for a term which
may extend to six months or with fine or with both. (2)
Where any person convicted
of an offence under this section is again convicted of an offence under this
section, then, he shall be punishable for the second and for every subsequent
offence with imprisonment for a term which may extend to five years and with
fine. (3)
The imprisonment
referred to in clauses (i), (ii) and (iii) of sub-section (1) and sub-section
(2) shall, in the absence of special and adequate reasons to the contrary to be
recorded in the judgment of the Court, be for a term not less than six months. (4)
Notwithstanding anything
contained in the Code of Criminal Procedure, 1973, all offences under this Act,
except the offences referred to in sub-section (5) shall be non-cognizable and
bailable. (5)
The offences specified
in clause (a) or clause (b) or clause (c) or clause (d) of sub-section (1) and
punishable under clause (i) of that sub-section shall be cognizable and
non-bailable. (6)
A person shall not be
prosecuted for any offence under this section except with the previous sanction
of the Commissioner. Explanation.- For the purposes of this section, the term ?tax? shall
include the amount of tax evaded or the amount of input tax credit wrongly
availed or utilised or refund wrongly taken under the provisions of this Act,
the Central Goods and Services Tax Act, the Integrated Goods and Services Tax
Act, and cess levied under the Goods and Services Tax (Compensation to States)
Act. (1)
Where any person engaged
in connection with the collection of statistics under section 151 or
compilation or computerisation thereof or if any officer of State tax having
access to information specified under sub-section (1) of section 150, or if any
person engaged in connection with the provision of service on the common portal
or the agent of common portal, wilfully discloses any information or the
contents of any return furnished under this Act or rules made thereunder
otherwise than in execution of his duties under the said sections or for the
purposes of prosecution for an offence under this Act or under any other Act
for the time being in force, he shall be punishable with imprisonment for a
term which may extend to six months or with fine which may extend to twenty
five thousand rupees, or with both. (2)
Any person - (a)
who is a Government
servant shall not be prosecuted for any offence under this section except with
the previous sanction of the Government; (b)
who is not a Government
servant shall not be prosecuted for any offence under this section except with
the previous sanction of the Commissioner. No
court shall take cognizance of any offence punishable under this Act or the
rules made thereunder except with the previous sanction of the Commissioner,
and no court inferior to that of a Magistrate of the First Class, shall try any
such offence. In any
prosecution for an offence under this Act which requires a culpable mental
state on the part of the accused, the court shall presume the existence of such
mental state but it shall be a defence for the accused to prove the fact that
he had no such mental state with respect to the act charged as an offence in
that prosecution. Explanation.? For the purposes of this section- (i) ???the expression
?culpable mental state? includes intention, motive, knowledge of a fact, and
belief in, or reason to believe, a fact; (ii) ??a fact is said to
be proved only when the court believes it to exist beyond reasonable doubt and
not merely when its existence is established by a preponderance of probability. A
statement made and signed by a person on appearance in response to any summons
issued under section 70 during the course of any inquiry or proceedings under
this Act shall be relevant, for the purpose of proving, in any prosecution for
an offence under this Act, the truth of the facts which it contains,? (a)
when the person who made
the statement is dead or cannot be found, or is incapable of giving evidence,
or is kept out of the way by the adverse party, or whose presence cannot be
obtained without an amount of delay or expense which, under the circumstances
of the case, the court considers unreasonable; or (b)
when the person who made the statement is examined as a witness
in the case before the court and the court is of the opinion that, having
regard to the circumstances of the case, the statement should be admitted in
evidence in the interest of justice. (1)
Where an offence
committed by a person under this Act is a company, every person who, at the
time the offence was committed was in charge of, and was responsible to, the
company for the conduct of business of the company, as well as the company,
shall be deemed to be guilty of the offence and shall be liable to be proceeded
against and punished accordingly. (2)
Notwithstanding anything
contained in sub?section (1), where an offence under this Act has been
committed by a company and it is proved that the offence has been committed
with the consent or connivance of, or is attributable to any negligence on the
part of, any director, manager, secretary or other officer of the company, such
director, manager, secretary or other officer shall also be deemed to be guilty
of that offence and shall be liable to be proceeded against and punished
accordingly. (3)
Where an offence under
this Act has been committed by a taxable person being a partnership firm or a
Limited Liability Partnership or a Hindu Undivided Family or a trust, the
partner or karta or managing trustee shall be deemed to be guilty of that
offence and shall be liable to be proceeded against and punished accordingly
and the provisions of sub-section (2) shall mutatis mutandis apply to such
persons. (4)
Nothing contained in
this section shall render any such person liable to any punishment provided in
this Act, if he proves that the offence was committed without his knowledge or
that he had exercised all due diligence to prevent the commission of such
offence. Explanation.? For the purposes of this section,- (i) ????company? means a
body corporate and includes a firm or other association of individuals; and (ii) ???director?, in
relation to a firm, means a partner in the firm. (1)
Any offence under this
Act may, either before or after the institution of prosecution, be compounded
by the Commissioner on payment, by the person accused of the offence, to the
Central Government or the State Government, as the case may be, of such
compounding amount in such manner as may be prescribed: Provided
that nothing contained in this section shall apply to - (a)
a person who has been
allowed to compound once in respect of any of the offences specified in clauses
(a) to (f) of sub-section (1) of section 132 and the offences specified in
clause (1) which are relatable to offences specified in clauses (a) to (f) of
the said sub-section; (b)
a person who has been
allowed to compound once in respect of any offence, other than those in clause
(a), under this Act or under the provisions of any State Goods and Services Tax
Act or the Central Goods and Services Tax Act or the Union Territory Goods and
Services Tax Act or the Integrated Goods and Services Tax Act in respect of
supplies of value exceeding one crore rupees; (c)
a person who has been
accused of committing an offence under this Act which is also an offence under any
other law for the time being in force; (d)
a person who has been
convicted for an offence under this Act by a court; (e)
a person who has been
accused of committing an offence specified in clause (g) or clause (j) or
clause (k) of sub-section (1) of section 132; and (f)
any other class of
persons or offences as may be prescribed: Provided
further that any compounding allowed under the provisions of this section shall
not affect the proceedings, if any, instituted under any other law: Provided
also that compounding shall be allowed only after making payment of tax,
interest and penalty involved in such offences. (2)
The amount for
compounding of offences under this section shall be such as may be prescribed,
subject to the minimum amount not being less than ten thousand rupees or fifty
per cent of the tax involved, whichever is higher, and the maximum amount not
being less than thirty thousand rupees or one hundred and fifty per cent, of
the tax, whichever is higher. (3)
On payment of such
compounding amount as may be determined by the Commissioner, no further
proceedings shall be initiated under this Act against the accused person in
respect of the same offence and any criminal proceedings, if already initiated
in respect of the said offence, shall stand abated. (1)
On and from the
appointed day, every person registered under any of the existing laws and
having a valid Permanent Account Number shall be issued a certificate of
registration on provisional basis, subject to such conditions and in such form
and manner as may be prescribed, which unless replaced by a final certificate
of registration under sub-section (2), shall be liable to be cancelled if the
conditions so prescribed are not complied with. (2)
The final certificate of
registration shall be granted in such form and manner and subject to such
conditions as may be prescribed. (3)
The certificate of
registration issued to a person under sub-section (1) shall be deemed to have
not been issued if the said registration is cancelled in pursuance of an
application filed by such person that he was not liable to registration under
section 22 or section 24. (1)
A registered person,
other than a person opting to pay tax under section 10, shall be entitled to
take, in his electronic credit ledger, credit of the amount of Value Added Tax,
if any, carried forward in the return relating to the period ending with the
day immediately preceding the appointed day, furnished by him under the existing
law in such manner as may be prescribed: Provided
that the registered person shall not be allowed to take credit in the following
circumstances, namely: - (i) ????where the said
amount of credit is not admissible as input tax credit under this Act; or (ii) ???where he has not
furnished all the returns required under the existing law for the period of six
months immediately preceding the appointed date; or Provided
further that so much of the said credit as is attributable to any claim related
to section 3, sub-section (3) of section 5, section 6, section 6A or
sub-section (8) of section 8 of the Central Sales Tax Act, 1956 (74 of 1956)
which is not substantiated in the manner, and within the period, prescribed in
rule 12 of the Central Sales Tax (Registration and Turnover) Rules, 1957 shall
not be eligible to be credited to the electronic credit ledger: Provided
also that an amount equivalent to the credit specified in the second proviso
shall be refunded under the existing law when the said claims are substantiated
in the manner prescribed in rule 12 of the Central Sales Tax (Registration and
Turnover) Rules, 1957. (2)
A registered person,
other than a person opting to pay tax under section 10, shall be entitled to
take, in his electronic credit ledger, credit of the unavailed input tax credit
in respect of capital goods, not
carried forward in a return, furnished under the existing law by him, for the
period ending with the day immediately preceding the appointed day in such
manner as may be prescribed: Provided
that the registered person shall not be allowed to take credit unless the said
credit was admissible as input tax credit under the existing law and is also
admissible as input tax credit under this Act. Explanation.? For the purposes of this section, the expression
?unavailed input tax credit? means the amount that remains after subtracting
the amount of input tax credit already availed in respect of capital goods by
the taxable person under the existing law from the aggregate amount of input
tax credit to which the said person was entitled in respect of the said capital
goods under the existing law. (3)
A registered person, who
was not liable to be registered under the existing law or who was engaged in
the sale of exempted goods or tax free goods, by whatever name called, or goods
which have suffered tax at the first point of their sale in the State and the
subsequent sales of which are not subject to tax in the State under the
existing law but which are liable to tax under this Act or where the person was
entitled to the credit of input tax at the time of sale of goods, if any, shall
be entitled to take, in his electronic credit ledger, credit of the value added
tax in respect of inputs held in stock and inputs contained in semi-finished or
finished goods held in stock on the appointed day subject to the following
conditions namely:? (i) ???such inputs or
goods are used or intended to be used for making taxable supplies under this
Act; (ii) ???the said
registered person is eligible for input tax credit on such inputs under this
Act; (iii) ??the said
registered person is in possession of invoice or other prescribed documents
evidencing payment of tax under the existing law in respect of such inputs; and (iv) ??such invoices or
other prescribed documents were issued not earlier than twelve months
immediately preceding the appointed day: Provided
that where a registered person, other than a manufacturer or a supplier of
services, is not in possession of an invoice or any other documents evidencing
payment of tax in respect of inputs, then, such registered person shall,
subject to such conditions, limitations and safeguards as may be prescribed,
including that the said taxable person shall pass on the benefit of such credit
by way of reduced prices to the recipient, be allowed to take credit at such
rate and in such manner as may be prescribed. (4)
A registered person, who
was engaged in the sale of taxable goods as well as exempted goods or tax free
goods, by whatever name called, under the existing law but which are liable to
tax under this Act, shall be entitled to take, in his electronic credit
ledger,- (a)
the amount of credit of
the value added tax, if any, carried forward in a return furnished under the
existing law by him in accordance with the provisions of sub-section (1); and (b)
the amount of credit of
the value added tax , if any, in respect of inputs held in stock and inputs
contained in semi-finished or finished goods held in stock on the appointed
day, relating to such exempted goods or tax free goods, by whatever name
called, in accordance with the provisions of sub-section (3). (5)
A registered person
shall be entitled to take, in his electronic credit ledger, credit of value
added tax, if any, in respect of inputs received on or after the appointed day
but the tax in respect of which has been paid by the supplier under the
existing law, subject to the condition that the invoice or any other tax paying
document of the same was recorded in the books of account of such person within
a period of thirty days from the appointed day: Provided
that the period of thirty days may, on sufficient cause being shown, be
extended by the Commissioner for a further period not exceeding thirty days: Provided
further that the said registered person shall furnish a statement, in such
manner as may be prescribed, in respect of credit that has been taken under
this sub?section. (6)
A registered person, who
was either paying tax at a fixed rate or paying a fixed amount in lieu of the
tax payable under the existing law shall be entitled to take, in his electronic
credit ledger, credit of value added tax in respect of inputs held in stock and
inputs contained in semi-finished or finished goods held in stock on the
appointed day subject to the following conditions, namely:? (i) ???such inputs or
goods are used or intended to be used for making taxable supplies under this
Act; (ii) ???the said
registered person is not paying tax under section 10; (iii) ??the said
registered person is eligible for input tax credit on such inputs under this
Act; (iv) ?the said registered
person is in possession of invoice or other prescribed documents evidencing
payment of tax under the existing law in respect of inputs; and (v)? ?such invoices or other prescribed documents
were issued not earlier than twelve months immediately preceding the appointed
day. (7)
The amount of credit
under sub-sections (3), (4) and (6) shall be calculated in such manner as may
be prescribed. (1)
Where any inputs
received at a place of business had been despatched as such or despatched after
being partially processed to a job worker for further processing, testing,
repair, reconditioning or any other purpose in accordance with the provisions
of existing law prior to the appointed day and such inputs are returned to the
said place on or after the appointed day, no tax shall be payable if such
inputs, after completion of the job work or otherwise, are returned to the said
place within six months from the appointed day: Provided
that the period of six months may, on sufficient cause being shown, be extended
by the Commissioner for a further period not exceeding two months: Provided
further that if such inputs are not returned within the period specified in
this sub?section, the input tax credit
shall be liable to be recovered in accordance with the provisions of clause (a)
of sub-section (8) of section 142. (2)
Where any semi-finished
goods had been despatched from the place of business to any other premises for
carrying out certain manufacturing processes in accordance with the provisions
of existing law prior to the appointed day and such goods (hereafter in this
sub-section referred to as ?the said goods?) are returned to the said place on
or after the appointed day, no tax shall be payable if the said goods, after
undergoing manufacturing processes or otherwise, are returned to the said place
within six months from the appointed day: Provided
that the period of six months may, on sufficient cause being shown, be extended
by the Commissioner for a further period not exceeding two months: Provided
further that if the said goods are not returned within a period specified in
this sub?section, the input tax credit shall be liable to be recovered in
accordance with the provisions of clause (a) of sub-section (8) of section 142: Provided
also that the person despatching the goods may, in accordance with the
provisions of the existing law, transfer the said goods to the premises of any
registered person for the purpose of supplying therefrom on payment of tax in
India or without payment of tax for exports within the period specified in this
sub-section. (3)
Where any goods had been
despatched from the place of business without payment of tax for carrying out
tests or any other process, to any other premises, whether registered or not,
in accordance with the provisions of existing law prior to the appointed day
and such goods, are returned to the said place of business on or after the
appointed day, no tax shall be payable if the said goods, after undergoing
tests or any other process, are returned to such place within six months from
the appointed day: Provided
that the period of six months may, on sufficient cause being shown, be extended
by the Commissioner for a further period not exceeding two months: Provided
further that if the said goods are not returned within the period specified in
this sub?section, the input tax credit shall be liable to be recovered in
accordance with the provisions of clause (a) of sub-section (8) of section 142: Provided
also that the person despatching the goods may, in accordance with the
provisions of the existing law, transfer the said goods from the said other
premises on payment of tax in India or without payment of tax for exports within
the period specified in this sub-section. (4)
The tax under
sub-sections (1), (2) and (3) shall not be payable, only if the person
despatching the goods and the job worker declare the details of the inputs or
goods held in stock by the job worker on behalf of the said person on the
appointed day in such form and manner and within such time as may be
prescribed. (1)
Where any goods on which
tax, if any, had been paid under the existing law at the time of sale thereof,
not being earlier than six months prior to the appointed day, are returned to
any place of business on or after the appointed day, the registered person
shall be eligible for refund of the tax paid under the existing law where such
goods are returned by a person, other than a registered person, to the said
place of business within a period of six months from the appointed day and such
goods are identifiable to the satisfaction of the proper officer: Provided
that if the said goods are returned by a registered person, the return of such
goods shall be deemed to be a supply. (2)
(a) Where, in pursuance
of a contract entered into prior to the appointed day, the price of any goods
is revised upwards on or after the appointed day, the registered person who had
sold such goods shall issue to the recipient a supplementary invoice or debit
note, containing such particulars as may be prescribed, within thirty days of
such price revision and for the purposes of this Act, such supplementary
invoice or debit note shall be deemed to have been issued in respect of an
outward supply made under this Act; (b)
Where, in pursuance of a contract entered into prior to the appointed day, the
price of any goods is revised downwards on or after the appointed day, the
registered person who had sold such goods may issue to the recipient a credit
note, containing such particulars as may be prescribed, within thirty days of
such price revision and for the purposes of this Act such credit note shall be
deemed to have been issued in respect of an outward supply made under this Act: Provided
that the registered person shall be allowed to reduce his tax liability on
account of issue of the credit note only if the recipient of the credit note
has reduced his input tax credit corresponding to such reduction of tax
liability. (3)
Every claim for refund
filed by any person before, on or after the appointed day for refund of any
amount of input tax credit, tax, interest or any other amount paid under the
existing law, shall be disposed of in accordance with the provisions of
existing law and any amount eventually accruing to him shall be refunded to him
in cash in accordance with the provisions of the said law: Provided
that where any claim for refund of the amount of input tax credit is fully or
partially rejected, the amount so rejected shall lapse: Provided
further that no refund shall be allowed of any amount of input tax credit where
the balance of the said amount as on the appointed day has been carried forward
under this Act. (4)
Every claim for refund
filed after the appointed day for refund of any tax paid under the existing law
in respect of the goods exported before or after the appointed day, shall be
disposed of in accordance with the provisions of the existing law: Provided
that where any claim for refund of input tax credit is fully or partially
rejected, the amount so rejected shall lapse: Provided
further that no refund shall be allowed of any amount of input tax credit where
the balance of the said amount as on the appointed day has been carried forward
under this Act. (5)
Notwithstanding anything
to the contrary contained in this Act, any amount of input tax credit reversed
prior to the appointed day shall not be admissible as input tax credit under
this Act. (6)
(a) every proceeding of
appeal, revision, review or reference relating to a claim for input tax credit
initiated whether before, on or after the appointed day under the existing law
shall be disposed of in accordance with the provisions of the existing law, and
any amount of credit found to be admissible to the claimant shall be refunded
to him in cash in accordance with the provisions of the existing law, and the
amount rejected, if any, shall not be admissible as input tax credit under this
Act: Provided
that no refund shall be allowed of any amount of input tax credit where the
balance of the said amount as on the appointed day has been carried forward
under this Act; (b)
every proceeding of appeal, revision, review or reference relating to recovery
of input tax credit initiated whether before, on or after the appointed day
under the existing law shall be disposed of in accordance with the provisions
of the existing law, and if any amount of credit becomes recoverable as a
result of such appeal, revision, review or reference, the same shall, unless
recovered under the existing law, be recovered as an arrear of tax under this
Act and the amount so recovered shall not be admissible as input tax credit
under this Act. (7)
(a) Every proceeding of
appeal, revision, review or reference relating to any output tax liability
initiated whether before, on or after the appointed day under the existing law,
shall be disposed of in accordance with the provisions of the existing law, and
if any amount becomes recoverable as a result of such appeal, revision, review
or reference, the same shall, unless recovered under the existing law, be
recovered as an arrear of tax under this Act and the amount so recovered shall
not be admissible as input tax credit under this Act. (b)
Every proceeding of appeal, revision, review or reference relating to any
output tax liability initiated whether before, on or after the appointed day
under the existing law, shall be disposed of in accordance with the provisions
of the existing law, and any amount found to be admissible to the claimant
shall be refunded to him in cash in accordance with the provisions of the
existing law and the amount rejected, if any, shall not be admissible as input
tax credit under this Act. (8)
(a) Where in pursuance
of an assessment or adjudication proceedings instituted, whether before, on or
after the appointed day under the existing law, any amount of tax, interest,
fine or penalty becomes recoverable from the person, the same shall, unless
recovered under the existing law, be recovered as an arrear of tax under this
Act and the amount so recovered shall not be admissible as input tax credit
under this Act; (b)
Where in pursuance of an assessment or adjudication proceedings instituted,
whether before, on or after the appointed day under the existing law, any
amount of tax, interest, fine or penalty becomes refundable to the taxable
person, the same shall be refunded to him in cash under the said law, and the
amount rejected, if any, shall not be admissible as input tax credit under this
Act. (9)
(a) Where any return,
furnished under the existing law, is revised after the appointed day and if,
pursuant to such revision, any amount is found to be recoverable or any amount
of input tax credit is found to be inadmissible, the same shall, unless
recovered under the existing law, be recovered as an arrear of tax under this
Act and the amount so recovered shall not be admissible as input tax credit
under this Act; (b)
Where any return, furnished under the existing law, is revised after the
appointed day but within the time limit specified for such revision under the
existing law and if, pursuant to such revision, any amount is found to be
refundable or input tax credit is found to be admissible to any taxable person,
the same shall be refunded to him in cash under the existing law, and the
amount rejected, if any, shall not be admissible as input tax credit under this
Act. (10) Save as otherwise provided in this Chapter, the goods or
services or both supplied on or after the appointed day in pursuance of a
contract entered into prior to the appointed day shall be liable to tax under
the provisions of this Act. (11) (a) Notwithstanding anything contained in section 12, no tax
shall be payable on goods under this Act to the extent the tax was leviable on
the said goods under the Madhya Pradesh Vat Act, 2002 (No. 20 of 2002); (b)
Notwithstanding anything contained in section 13, no tax shall be payable on
services under this Act to the extent the tax was leviable on the said services
under Chapter V of the Finance Act, 1994 (32 of 1994); (c)
Where tax was paid on any supply, both under the Madhya Pradesh Vat Act, 2002
(No. 20 of 2002) and under Chapter V of the Finance Act, 1994 (32 of 1994), tax
shall be leviable under this Act and the taxable person shall be entitled to
take credit of value added tax or service tax paid under the existing law to
the extent of supplies made after the appointed day and such credit shall be
calculated in such manner as may be prescribed. (12) Where any goods sent on approval basis, not earlier than six months
before the appointed day, are rejected or not approved by the buyer and
returned to the seller on or after the appointed day, no tax shall be payable
thereon if such goods are returned within six months from the appointed day: Provided
that the said period of six months may, on sufficient cause being shown, be
extended by the Commissioner for a further period not exceeding two months: Provided
further that the tax shall be payable by the person returning the goods if such
goods are liable to tax under this Act, and are returned after the period
specified in this sub-section: Provided
also that tax shall be payable by the person who has sent the goods on approval
basis if such goods are liable to tax under this Act, and are not returned
within the period specified in this sub-section. (13) Where a supplier has made any sale of goods in respect of which
tax was required to be deducted
at source under the Madhya Pradesh Vat, 2002 (No. 20 of 2002) and has also
issued an invoice for the same before the appointed day, no deduction of tax at
source under section 51 shall be made by the deductor under the said section
where payment to the said supplier is made on or after the appointed day. (14) Where any goods or capital goods belonging to the principal are
lying at the premises of the agent on the appointed day, the agent shall be
entitled to take credit of the tax paid on such goods or capital goods subject
to fulfilment of the following conditions: (i) ???the agent is a
registered taxable person under this Act; (ii) ???both the principal and the agent declare the
details of stock of goods or capital goods lying with such agent on the day
immediately preceding the appointed day in such form and manner and within such
time as may be prescribed in this behalf; (iii) ??the invoices for
such goods or capital goods had been issued not earlier than twelve months
immediately preceding the appointed day; and (iv) ??the principal has
either reversed or not availed of the input tax credit in respect of such,- (a)
goods; or (b)
capital goods or, having
availed of such credit, has reversed the said credit, to the extent availed of
by him. (1) A
registered person (hereafter in this section referred to as the ?principal?)
may, under intimation and subject to such conditions as may be prescribed, send
any inputs or capital goods, without payment of tax, to a job worker for job
work and from there subsequently send to another job worker and likewise, and
shall,? (a) bring
back inputs, after completion of job work or otherwise, or capital goods, other
than moulds and dies, jigs and fixtures, or tools, within one year and three
years, respectively, of their being sent out, to any of his place of business,
without payment of tax; (b) supply
such inputs, after completion of job work or otherwise, or capital goods, other
than moulds and dies, jigs and fixtures, or tools, within one year and three
years, respectively, of their being sent out from the place of business of a
job worker on payment of tax within India, or with or without payment of tax
for export, as the case may be: Provided that the
principal shall not supply the goods from the place of business of a job worker
in accordance with the provisions of this clause unless the said principal
declares the place of business of the job worker as his additional place of
business except in a case- (i) ???where the job worker is registered under
section 25; or (ii) ???where the principal is engaged in the supply
of such goods as may be notified by the Commissioner. (2) The
responsibility for keeping proper accounts for the inputs or capital goods
shall lie with the principal. (3) Where
the inputs sent for job work are not received back by the principal after
completion of job work or otherwise in accordance with the provisions of clause
(a) of sub-section (1) or are not supplied from the place of business of the
job worker in accordance with the provisions of clause (b) of sub-section (1)
within a period of one year of their being sent out, it shall be deemed that
such inputs had been supplied by the principal to the job worker on the day
when the said inputs were sent out. (4) Where
the capital goods, other than moulds and dies, jigs and fixtures, or tools,
sent for job work are not received back by the principal in accordance with the
provisions of clause (a) of sub-section (1) or are not supplied from the place
of business of the job worker in accordance with the provisions of clause (b)
of sub-section (1) within a period of three years of their being sent out, it
shall be deemed that such capital goods had been supplied by the principal
to the job worker on the day when the said capital goods were sent out. (5) Notwithstanding
anything contained in sub?sections (1) and (2), any waste and scrap generated
during the job work may be supplied by the job worker directly from his place
of business on payment of tax, if such job worker is registered, or by the
principal, if the job worker is not registered. Explanation. - For the purposes of
job work, input includes intermediate goods arising from any treatment or
process carried out on the inputs by the principal or the job worker. Where
any document- (i) ???is produced by any person under this Act or
any other law for the time being in force; or (ii) ???has been seized
from the custody or control of any person under this Act or any other law for
the time being in force; or (iii) ??has been received
from any place outside India in the course of any proceedings under this Act or
any other law for the time being in force, and such document is tendered by the prosecution in evidence
against him or any other person who is tried jointly with him, the court shall? (a)
unless the contrary is
proved by such person, presume ? (i) ???the truth of the
contents of such document; (ii) ???that the signature
and every other part of such document which purports to be in the handwriting of
any particular person or which the court may reasonably assume to have been
signed by, or to be in the handwriting of, any particular person, is in that
person?s handwriting, and in the case of a document executed or attested, that
it was executed or attested by the person by whom it purports to have been so
executed or attested; (b)
admit the document in
evidence notwithstanding that it is not duly stamped, if such document is
otherwise admissible in evidence. (1)
Notwithstanding anything
contained in any other law for the time being in force,? (a)
a micro film of a
document or the reproduction of the image or images embodied in such micro film
(whether enlarged or not); or (b)
a facsimile copy of a
document; or (c)
a statement contained in
a document and included in a printed material produced by a computer, subject
to such conditions as may be prescribed; or (d)
any information stored
electronically in any device or media, including any hard copies made of such
information, shall be deemed to be a document for
the purposes of this Act and the rules made thereunder and shall be admissible
in any proceedings thereunder, without further proof or production of the
original, as evidence of any contents of the original or of any fact stated
therein of which direct evidence would be admissible. (2)
In any proceedings under
this Act and or the rules made thereunder, where it is desired to give a
statement in evidence by virtue of this section, a certificate, ? (a)
identifying the document
containing the statement and describing the manner in which it was produced; (b)
giving such particulars
of any device involved in the production of that document as may be appropriate
for the purpose of showing that the document was produced by a computer, shall be evidence of any matter stated in the certificate and
for the purposes of this sub-section it shall be sufficient for a matter to be
stated to the best of the knowledge and belief of the person stating it. The
Government may, on the recommendations of the Council, notify the Common Goods
and Services Tax Electronic Portal for facilitating registration, payment of
tax, furnishing of returns, computation and settlement of integrated tax,
electronic way bill and for carrying out such other functions and for such
purposes as may be prescribed. The
Government may, on the recommendations of the Council, notify certain supplies
of goods as ?deemed exports?, where goods supplied do not leave India, and
payment for such supplies is received either in Indian rupees or in convertible
foreign exchange, if such goods are manufactured in India. The
Government may, on the recommendations of the Council, and subject to such
conditions and safeguards as may be prescribed, notify certain classes of
registered persons, and the special procedures to be followed by such persons
including those with regard to registration, furnishing of return, payment of
tax and administration of such persons. (1)
Every registered person
may be assigned a goods and services tax compliance rating score by the
Government based on his record of compliance with the provisions of this Act. (2)
The goods and services
tax compliance rating score may be determined on the basis of such parameters
as may be prescribed. (3)
The goods and services tax
compliance rating score may be updated at periodic intervals and intimated to
the registered person and also placed in the public domain in such manner as
may be prescribed. (1)
Any person, being? (a)
a taxable person; or (b)
la local authority or
other public body or association; or (c)
any authority of the
State Government responsible for the collection of value added tax or sales tax
or State excise duty or an authority of the Central Government responsible for
the collection of excise duty or customs duty; or (d)
an income tax authority
appointed under the provisions of the Income-tax Act, 1961 (43 of 1961); or (e)
a banking company within
the meaning of clause (a) of section 45A of the Reserve Bank of India Act, 1934
(2 of 1934); or (f)
a State Electricity
Board or an electricity distribution or transmission licensee under the
Electricity Act, 2003 (36 of 2003), or any other entity entrusted with such
functions by the Central Government or the State Government; or (g)
the Registrar or
Sub-Registrar appointed under section 6 of the Registration Act, 1908 (16 of
1908); or (h)
a Registrar within the
meaning of the Companies Act, 2013 (18 of 2013); or (i)
the registering
authority empowered to register motor vehicles under the Motor Vehicles Act,
1988 (59 of 1988); or (j)
the Collector referred
to in clause (c) of section 3 of the Right to Fair Compensation and
Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013 (30
of 2013); or (k)
the recognised stock
exchange referred to in clause (f) of section 2 of the Securities Contracts
(Regulation) Act, 1956 (42 of 1956); or (l)
a depository referred to
in clause (e) of sub?section (1) of section 2 of the Depositories Act, 1996 (22
of 1996); or (m)
an officer of the
Reserve Bank of India as constituted under section 3 of the Reserve Bank of
India Act, 1934 (2 of 1934); or (n)
the Goods and Services
Tax Network, a company registered under the Companies Act, 2013 (18 of 2013);
or (o)
a person to whom a
Unique Identity Number has been granted under sub-section (9) of section 25; or (p)
any other person as may
be specified, on the recommendations of the Council, by the Government, who is responsible for maintaining record of registration or
statement of accounts or any periodic
return or document containing details of payment of tax and other details of
transaction of goods or services or both or transactions related to a bank
account or consumption of electricity or transaction of purchase, sale or
exchange of goods or property or right or interest in a property under any law
for the time being in force, shall furnish an information return of the same in
respect of such periods, within such time, in such form and manner and to such
authority or agency as may be prescribed. (2)
Where the Commissioner,
or an officer authorised by him in this behalf, considers that the information
furnished in the information return is defective, he may intimate the defect to
the person who has furnished such information return and give him an opportunity
of rectifying the defect within a period of thirty days from the date of such
intimation or within such further period which, on an application made in this
behalf, the said authority may allow and if the defect is not rectified within
the said period of thirty days or, the further period so allowed, then,
notwithstanding anything contained in any other provisions of this Act, such
information return shall be treated as not furnished and the provisions of this
Act shall apply. (3)
Where a person who is
required to furnish information return has not furnished the same within the
time specified in sub-section (1) or sub?section (2), the said authority may
serve upon him a notice requiring furnishing of such information return within
a period not exceeding ninety days from the date of service of the notice and
such person shall furnish the information return. (1) The
Commissioner may, if he considers that it is necessary so to do, by
notification, direct that statistics may be collected relating to any matter
dealt with by or in connection with this Act. (2) Upon such notification being issued, the Commissioner, or any
person authorised by him in this behalf, may call upon the concerned persons to
furnish such information or returns, in such form and manner as may be
prescribed, relating to any matter in respect of which statistics is to be
collected. (1)
No information of any
individual return or part thereof with respect to any matter given for the
purposes of section 150 or section 151 shall, without the previous consent in
writing of the concerned person or his authorised representative, be published
in such manner so as to enable such particulars to be identified as referring
to a particular person and no such information shall be used for the purpose of
any proceedings under this Act. (2)
Except for the purposes
of prosecution under this Act or any other Act for the time being in force, no
person who is not engaged in the collection of statistics under this Act or
compilation or computerisation thereof for the purposes of this Act, shall be
permitted to see or have access to any information or any individual return
referred to in section 151. (3)
Nothing in this section
shall apply to the publication of any information relating to a class of
taxable persons or class of transactions, if in the opinion of the
Commissioner, it is desirable in the public interest to publish such
information. Any
officer not below the rank of Assistant Commissioner may, having regard to the
nature and complexity of the case and the interest of revenue, take assistance
of any expert at any stage of scrutiny, inquiry, investigation or any
other proceedings before him. The
Commissioner or an officer authorised by him may take samples of goods from the
possession of any taxable person, where he considers it necessary, and provide
a receipt for any samples so taken. Where
any person claims that he is eligible for input tax credit under this Act, the
burden of proving such claim shall lie on such person. All
persons discharging functions under this Act shall be deemed to be public
servants within the meaning of section 21 of the Indian Penal Code (5 of 1860). (1) No
suit, prosecution or other legal proceedings shall lie against the President,
State President, Members, officers or other employees of the Appellate Tribunal
or any other person authorised by the said Appellate Tribunal for anything
which is in good faith done or intended to be done under this Act or the rules
made thereunder. (2) No suit, prosecution or other legal proceedings shall lie
against any officer appointed or authorised under this Act for anything which
is done or intended to be done in good faith under this Act or the rules made
thereunder. (1)
All particulars
contained in any statement made, return furnished or accounts or documents
produced in accordance with this Act, or in any record of evidence given in the
course of any proceedings under this Act (other than proceedings before a
criminal court), or in any record of any proceedings under this Act shall, save
as provided in sub-section (3), not be disclosed. (2)
Notwithstanding anything
contained in the Indian Evidence Act, 1872 (1 of 1872), no court shall, save as
otherwise provided in sub-section (3), require any officer appointed or
authorised under this Act to produce before it or to give evidence before it in
respect of particulars referred to in sub-section (1). (3)
Nothing contained in
this section shall apply to the disclosure of,? (a)
any particulars in
respect of any statement, return, accounts, documents, evidence, affidavit or
deposition, for the purpose of any prosecution under the Indian Penal Code (45
of 1860) or the Prevention of Corruption Act, 1988 (49 of 1988), or any other
law for the time being in force; or (b)
any particulars to the
Central Government or the State Government or to any person acting in the
implementation of this Act, for the purposes of carrying out the objects of
this Act; or (c)
any particulars when
such disclosure is occasioned by the lawful exercise under this Act of any
process for the service of any notice or recovery of any demand; or (d)
any particulars to a
civil court in any suit or proceedings, to which the Government or any
authority under this Act is a party, which relates to any matter arising out of
any proceedings under this Act or under any other law for the time being in
force authorising any such authority to exercise any powers thereunder; or (e)
any particulars to any
officer appointed for the purpose of audit of tax receipts or refunds of the
tax imposed by this Act; or (f)
any particulars where
such particulars are relevant for the purposes of any inquiry into the conduct
of any officer appointed or authorised under this Act, to any person or persons
appointed as an inquiry officer under any law for the time being in force; or (g)
any such particulars to
an officer of the Central Government or of any State Government, as may be
necessary for the purpose of enabling that Government to levy or realise any
tax or duty; or (h)
any particulars when
such disclosure is occasioned by the lawful exercise by a public servant or any
other statutory authority,-of his or its powers under any law for the time
being in force; or (i)
any particulars relevant
to any inquiry into a charge of misconduct in connection with any proceedings
under this Act against a practising advocate, a tax practitioner, a practising
cost accountant, a practising chartered accountant, a practising company
secretary to the authority empowered to take disciplinary action against the
members practising the profession of a legal practitioner, a cost accountant, a
chartered accountant or a company secretary, as the case may be; or (j)
any particulars to any
agency appointed for the purposes of data entry on any automated system or for
the purpose of operating, upgrading or maintaining any automated system where
such agency is contractually bound not to use or disclose such particulars
except for the aforesaid purposes; or (k)
any such particulars to
an officer of the Government as may be necessary for the purposes of any other
law for the time being in force; and (l)
any information relating
to any class of taxable persons or class of transactions for publication, if,
in the opinion of the Commissioner, it is desirable in the public interest, to
publish such information. (1)
If the Commissioner, or
any other officer authorised by him in this behalf, is of the opinion that it
is necessary or expedient in the public interest to publish the name of any
person and any other particulars relating to any proceedings or prosecution
under this Act in respect of such person, it may cause to be published such
name and particulars in such manner as it thinks fit. (2)
No publication under
this section shall be made in relation to any penalty imposed under this Act
until the time for presenting an appeal to the Appellate Authority under
section 107 has expired without an appeal having been presented or the appeal,
if presented, has been disposed of. Explanation.? In the case of firm, company or other association of
persons, the names of the partners of the firm, directors, managing agents,
secretaries and treasurers or managers of the company, or the members of the
association, as the case may be, may also be published if, in the opinion of
the Commissioner, or any other officer authorised by him in this behalf,
circumstances of the case justify it. (1)
No assessment,
re-assessment, adjudication, review, revision, appeal, rectification, notice,
summons or other proceedings done, accepted, made, issued, initiated, or purported
to have been done, accepted, made, issued, initiated in pursuance of any of the
provisions of this Act shall be invalid or deemed to be invalid merely by
reason of any mistake, defect or omission therein, if such assessment, re?assessment,
adjudication, review, revision, appeal, rectification, notice, summons or other
proceedings are in substance and effect in conformity with or according to the
intents, purposes and requirements of this Act or any existing law. (2)
The service of any
notice, order or communication shall not be called in question, if the notice,
order or communication, as the case may be, has already been acted upon by the
person to whom it is issued or where such service has not been called in
question at or in the earlier proceedings commenced, continued or finalised
pursuant to such notice, order or communication. Without
prejudice to the provisions of section 160, and notwithstanding anything
contained in any other provisions of this Act, any authority, who has passed or
issued any decision or order or notice or certificate or any other document,
may rectify any error which is apparent on the face of record in such decision
or order or notice or certificate or any other document, either on its own
motion or where such error is brought to its notice by any officer appointed
under this Act or an officer appointed under the Central Goods and Services Tax
Act or by the affected person within a period of three months from the date of
issue of such decision or order or notice or certificate or any other document,
as the case may be: Provided
that no such rectification shall be done after a period of six months from the
date of issue of such decision or order or notice or certificate or any other
document: Provided
further that the said period of six months shall not apply in such cases where
the rectification is purely in the nature of correction of a clerical or
arithmetical error, arising from any accidental slip or omission: Provided
also that where such rectification adversely affects any person, the principles
of natural justice shall be followed by the authority carrying out such
rectification. Save as
provided in sections 117 and 118, no civil court shall have jurisdiction to
deal with or decide any question arising from or relating to anything done or
purported to be done under this Act. Wherever
a copy of any order or document is to be provided to any person on an
application made by him for that purpose, there shall be paid such fee as may
be prescribed. (1)
The Government may, on
the recommendations of the Council, by notification, make rules for carrying
out the provisions of this Act. (2)
Without prejudice to the
generality of the provisions of sub-section (1), the Government may make rules
for all or any of the matters which by this Act are required to be, or may be,
prescribed or in respect of which provisions are to be or may be made by rules. (3)
The power to make rules
conferred by this section shall include the power to give retrospective effect
to the rules or any of them from a date not earlier than the date on which the
provisions of this Act come into force. (4)
Any rules made under
sub-section (1) or sub?section (2) may provide that a contravention thereof
shall be liable to a penalty not exceeding ten thousand rupees. The
Government may, by notification, make regulations consistent with this Act and
the rules made thereunder to carry out the provisions of this Act. Every
rule made by the Government, every regulation made by the Government and every
notification issued by the Government under this Act, shall be laid, as soon as
may be after it is made or issued, before the State Legislature, while it is in
session, for a total period of thirty days which may be comprised in one session
or in two or more successive sessions, and if, before the expiry of the session
immediately following the session or the successive sessions aforesaid, the
State Legislature agrees in making any modification in the rule or regulation
or in the notification, as the case may be, or the State Legislature agrees
that the rule or regulation or the notification should not be made, the rule or
regulation or notification, as the case may be, shall thereafter have effect
only in such modified form or be of no effect, as the case may be; so, however,
that any such modification or annulment shall be without prejudice to the
validity of anything previously done under that rule or regulation or
notification, as the case may be. The
Commissioner may, by notification, direct that subject to such conditions, if
any, as may be specified in the notification, any power exercisable by any
authority or officer under this Act may be exercisable also by another
authority or officer as may be specified in such notification. The
Commissioner may, if he considers it necessary or expedient so to do for the
purpose of uniformity in the implementation of this Act, issue such orders,
instructions or directions to the State tax officers as it may deem fit, and
thereupon all such officers and all other persons employed in the
implementation of this Act shall observe and follow such orders, instructions
or directions. (1)
Any decision, order,
summons, notice or other communication under this Act or the rules made
thereunder shall be served by any one of the following methods, namely:? (a)
by giving or tendering
it directly or by a messenger including a courier to the addressee or the
taxable person or to his manager or authorised representative or an advocate or
a tax practitioner holding authority to appear in the proceedings on behalf of
the taxable person or to a person regularly employed by him in connection with
the business, or to any adult member of family residing with the taxable
person; or (b)
by registered post or
speed post or courier with acknowledgement due, to the person for whom it is
intended or his authorised representative, if any, at his last known place of
business or residence; or (c)
by sending a
communication to his e-mail address provided at the time of registration or as
amended from time to time; or (d)
by making it available
on the common portal; or (e)
by publication in a
newspaper circulating in the locality in which the taxable person or the person
to whom it is issued is last known to have resided, carried on business or
personally worked for gain; or (f)
if none of the modes
aforesaid is practicable, by affixing it in some conspicuous place at his last
known place of business or residence and if such mode is not practicable for
any reason, then by affixing a copy thereof on the notice board of the office
of the concerned officer or authority who or which passed such decision or
order or issued such summons or notice. (2)
Every decision, order,
summons, notice or any communication shall be deemed to have been served on the
date on which it is tendered or published or a copy thereof is affixed in the
manner provided in sub-section (1). (3)
When such decision,
order, summons, notice or any communication is sent by registered post or speed
post, it shall be deemed to have been received by the addressee at the expiry
of the period normally taken by such post in transit unless the contrary is
proved. The
amount of tax, interest, penalty, fine or any other sum payable, and the amount
of refund or any other sum due, under the provisions of this Act shall be
rounded off*to the nearest rupee and, for this purpose, where such amount
contains a part of a rupee consisting of paise, then, if such part is fifty
paise or more, it shall be increased to one rupee and if such part is less than
fifty paise it shall be ignored. (1)
Any reduction in rate of
tax on any supply of goods or services or the benefit of input tax credit shall
be passed on to the recipient by way of commensurate reduction in prices. (2)
The Central Government
may, on recommendations of the Council, by notification, constitute an
Authority, or empower an existing Authority constituted under any law for the
time being in force, to examine whether input tax credits availed by any
registered person or the reduction in the tax rate have actually resulted in a
commensurate reduction in the price of the goods or services or both supplied
by him. (3)
The Authority referred
to in sub-section (2) shall exercise such powers and discharge such functions
as may be prescribed. (1)
If any difficulty arises
in giving effect to any provisions of this Act, the Government may, on the
recommendations of the Council, by a general or a special order published in
the Official Gazette, make such provisions not inconsistent with the provisions
of this Act or the rules or regulations made thereunder, as may be necessary or
expedient for the purpose of removing the said difficulty: Provided
that no such order shall be made after the expiry of a period of three years
from the date of commencement of this Act. (2)
Every order made under
this section shall be laid, as soon as may be, after it is made, before the
State Legislature. Save as
otherwise provided in this Act, on and from the date of commencement of whole
or any part of this Act, except for the entries of the goods in Schedule I and
Schedule II of the Madhya Pradesh Vat Act, 2002 (No. 20 of 2002) relating to
the goods specified under entry 54 of the State List in the Seventh Schedule to
the Constitution of India and provisions relating to such goods in the said
Act, all other entries in the Schedule I and Schedule II and the provisions
relating to other goods in the Madhya Pradesh Vat Act, 2002 (No. 20 of 2002)
shall stand omitted. (1)
Save as otherwise
provided in this Act, on and from the date of commencement of whole or any part
of this Act, (i) ???the Madhya Pradesh
Sthaniya Kshetra Me Mai Ke Pravesh Par Kar Adhiniyam, 1976 (Act No. 52 of 1976) (ii) ???the Madhya Pradesh
Vilasita, Manoranjan, Amod Evam Vigyapan Kar Adhiniyam, 2011 (Act No. 11 of
2011) (hereafter
referred to as the repealed Acts) are hereby repealed. (2)
The repeal of the said
Acts and the amendment of the Acts specified in section 173 (hereafter referred
to as ?such amendment? or ?amended Act?, as the case may be) to the extent
mentioned in sub-section (1) or section 173 shall not ? (a)
revive anything not in
force or existing at the time of such amendment or repeal; or (b)
affect the previous
operation of the amended Acts or repealed Acts and orders or anything duly done
or suffered thereunder; or (c)
affect any right,
privilege, obligation, or liability acquired, accrued or incurred under the
amended Acts or repealed Acts or orders under such repealed Acts: Provided
that any tax exemption granted through a notification under the amended Act or
repealed Acts shall not continue as privilege; or (d)
affect any tax,
surcharge, penalty, interest as are due or may become due or any forfeiture or
punishment incurred or inflicted in respect of any offence or violation
committed against the provisions of the amended Act or repealed Acts; or (e)
affect any
investigation, inquiry, assessment proceedings and any other legal proceedings
or recovery of arrears or remedy in respect of any such tax, surcharge,
penalty, fine, interest, right, privilege, obligation, liability, forfeiture or
punishment, as aforesaid, and any such investigation, inquiry, assessment
proceedings and other legal proceedings or recovery of arrears or remedy may be
instituted, continued or enforced, and any such tax, surcharge, penalty, fine,
interest, forfeiture or punishment may be levied or imposed as if these Acts
had not been so amended or repealed; (f)
affect any proceedings
including that relating to an appeal, revision, review or reference, instituted
before, on or after the appointed day under the said amended Act or repealed
Acts or the rules made thereunder and such proceedings shall be continued under
the said amended Acts or repealed Acts as if this Act had not come into force
and the said Acts had not been amended or repealed. (3)
The mention of the
particular matters referred to in section 173 and sub?section (1) shall not be
held to prejudice or affect the general application of the Madhya Pradesh
General Clauses Act, 1957 (No. 3 of 1958) with regard to the effect of repeal. Schedule
I [See
section 7] Activities
to be Treated as Supply even if made without Consideration 1.
Permanent transfer or disposal of business
assets where input tax credit has been availed on such assets. 2.
Supply of goods or services or both between
related persons or between distinct persons as specified in section 25, when
made in the course or furtherance of business: Provided that gifts not
exceeding fifty thousand rupees in value in a financial year by an employer to
an employee shall not be treated as supply of goods or services or both. 3.
Supply of goods ? (a)
by a principal to his agent where the agent
undertakes to supply such goods on behalf of the principal; or (b)
by an agent to his principal where the agent
undertakes to receive such goods on behalf of the principal. 4.
Import of services by a taxable person from a
related person or from any of his other establishments outside India, in the
course or furtherance of business. Schedule
II [See
section 7] Activities
to be Treated as Supply of Goods or Supply of Services 1.
Transfer (a)
any transfer of the title in goods is a
supply of goods; (b)
any transfer of right in goods or of
undivided share in goods without the transfer of title thereof, is a supply of services; (c)
any transfer of title in goods under an
agreement which stipulates that property in goods shall pass at a future date
upon payment of full consideration as agreed, is a supply of goods. 2.
Land and Building (a)
any lease, tenancy, easement, licence to
occupy land is a supply of services; (b)
any lease or letting out of the building
including a commercial, industrial or residential complex for business or
commerce, either wholly or partly, is a supply of services. 3.
Treatment or process Any treatment or process
which is applied to another person's goods is a supply of services. 4.
Transfer of business assets (a)
where goods forming part of the assets of a
business are transferred or disposed of by or under the directions of the
person carrying on the business so as no longer to form part of those assets,
whether or not for a consideration, such transfer or disposal is a supply of
goods by the person; (b)
where, by or under the direction of a person
carrying on a business, goods held or used for the purposes of the business are
put to any private use or are used, or made available to any person for use,
for any purpose other than a purpose of the business, whether or not for a
consideration, the usage or making available of such goods is a supply of
services; (c)
where any person ceases to be a taxable
person, any goods forming part of the assets of any business carried on by him
shall be deemed to be supplied by him in the course or furtherance of his
business immediately before he ceases to be a taxable person, unless ? (i)
the business is transferred as a going
concern to another person; or (ii)
(ii) the business is carried on by a personal
representative who is deemed to be a taxable person. 5.
Supply of services The following shall be
treated as supply of service, namely:- (a)
renting of immovable property; (b)
construction of a complex, building, civil
structure or a part thereof, including a complex or building intended for sale
to a buyer, wholly or partly, except where the entire consideration has been
received after issuance of completion certificate, where required, by the
competent authority or after its first occupation, whichever is earlier.
Explanation. -For the purposes of this clause - (1)
the expression "competent
authority" means the Government or any authority authorised to issue
completion certificate under any law for the time being in force and in case of
non-requirement of such certificate from such authority, from any of the
following, namely: - (i)
an architect registered with the Council of
Architecture constituted under the Architects Act, 1972; or (ii)
a chartered engineer registered with the
Institution of Engineers (India); or (iii)
a licensed surveyor of the respective local
body of the city or town or village or development or planning authority; (2)
the expression "construction"
includes additions, alterations, replacements or remodeling of any existing
civil structure; (c)
temporary transfer or permitting the use or
enjoyment of any intellectual property right; (d)
development, design, programming,
customisation, adaptation, upgradation, enhancement, implementation of
information technology software; (e)
agreeing to the obligation to refrain from an
act, or to tolerate an act or a situation, or to do an act; and (f)
transfer of the right to use any goods for
any purpose (whether or not for a specified period) for cash, deferred payment
or other valuable consideration. 6.
Composite supply The following composite
supplies shall be treated as a supply of services, namely: - (a)
works contract as defined in clause (119) of
section 2; and (b)
supply, by way of or as part of any service
or in any other manner whatsoever, of goods, being food or any other article
for human consumption or any drink (other than alcoholic liquor for human
consumption), where such supply or service is for cash, deferred payment or
other valuable consideration. 7.
Supply of Goods The following shall be
treated as supply of goods, namely: - Supply of goods by any
unincorporated association or body of persons to a member thereof for cash,
deferred payment or other valuable consideration. Schedule
III [See
section 7] Activities
or Transactions which shall be Treated neither as a Supply of Goods nor a
Supply of Services 1.
Services by an employee to the employer in
the course of or in relation to his employment. 2.
Services by any court or Tribunal established
under any law for the time being in force. 3.
(a) the functions performed by the Members of
Parliament, Members of State Legislature, Members of Panchayats, Members of
Municipalities and Members of other local authorities; (b) the duties performed by
any person who holds any post in pursuance of the provisions of the
Constitution in that capacity; or (c) the duties performed by
any person as a Chairperson or a Member or a Director in a body established by
the Central Government or a State Government or local authority and who is not
deemed as an employee before the commencement of this clause. 4.
Services of funeral, burial, crematorium or
mortuary including transportation of the deceased. 5.
Sale of land and, subject to clause (b) of
paragraph 5 of Schedule II, sale of building. 6.
Actionable claims, other than lottery,
betting and gambling. Explanation. - For the
purposes of paragraph 2, the term "court" includes District Court,
High Court and Supreme Court.MADHYA
PRADESH GOODS AND SERVICES TAX ACT, 2017
In this Act, unless the context otherwise requires,?
?
|
|
The Government shall, by notification, appoint the following classes of
officers for the purposes of this Act, namely:?
The tax liability on a composite or a mixed supply shall be determined in the
following manner, namely: ?
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 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.
Notwithstanding anything contained in sub-section (1) of section 22, the
following categories of persons shall be required to be registered under this
Act,-
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.
The Government may, on the recommendations 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 (46 of 1947), Consulate or
Embassy of foreign countries and any other person or class of persons as may be
specified in this behalf, who shall, subject to such conditions and
restrictions as may be prescribed, be entitled to claim a refund of taxes paid
on the notified supplies of goods or services or both received by them.
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:
The Government shall constitute a Fund, to be called the Consumer Welfare Fund
and there shall be credited to the Fund, ?
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.
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:
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:
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:
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:
Notwithstanding anything to the contrary contained in any law for the time
being in force, save as otherwise provided in the Insolvency and Bankruptcy
Code, 2016 (31 of 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.
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 ?
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.
The Government shall, by notification, constitute an Authority to be known as
Madhya Pradesh Appellate Authority for Advance Ruling for Goods and Services
Tax for hearing appeals against the advance ruling pronounced by the Advance
Ruling Authority: