The Manipur Goods and Services Tax Act, 2017

«$3113 EXTRAORDINARY PUBLISHED BY AUTHORITY No. 88 7 Imphal, Wednesday, June 14, 2017 (Jyaistha 24, 1939) GOVERNMENT OF MANIPUR SECRETARIAT: LAW& LEGISLATIVE AFFAIRS DEPARTMENT NOTIFICATION Imphal, June 14,2017 No. 2/29/2017—-Leg/L: The following Act ofthe Legislature, Manipur Which received assent of the Governor ofManipur on June 14,2017IS hereby publishedin the Official Gazette: \1 THE MANIPUR GOODS AND SERVICES TAX ACT, 2017 (Manipur Act No. 3 of 2017) AN ACT to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the State of Manipur and the matters connected therewith or incidental thereto. BE it enacted by Legislature of Manipur in the Sixty-eighth Year ofthe Republic oflndia as follows:- CHAPTER I PRELIMINARY (1) ThisAct maybe called the Manipur Goods and Services Tax Short title m: and Act, 2017. mmm‘m‘m (2) It extends to the whole of Manipur (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 provisions to the commencement ofthis Act shall be construed as a reference to the coming into force ofthat provision. ACT!" 2. In this Act, unless the context otherwise requires,— (1) (2) (3) “actionable claim” shall have the same meaning as assigned to it in section 3 of the Transfer of Pfopeity Act, 1 882; “address (5f delivery” means the address ofthe recipient ofgoods or services or both indicated on the tax invoice issued by a registered person for delivery of such goods or services or both; “address on recor ” means the address of the recipient as available in the records ofthe supplier; Definitions. (4) (5) (6) (7) <8) (9) (10) (11) (12) , assigned to it in section 92A ofthe Income-tax Act, 1961; 43 of1961. “adjudica‘ting authority” means any authority, appointed or authorised competent to pass any order or decision under this Act, but does not include the Commissioner, Revisional Authority, the Authority for Advan‘ce Ruling. the Appellate Authority for Advance Ruling, the Appellate Authority and the Appellate Tribunal; “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; “aggregate turnover” means the aggregate value of all taxable supplies (excluding the value ofinward supplies on which tax15 payable by a person on reverse charge basis), exempt supplies, exports ofgoods or services or both andinter—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; “agriculturist” means an individual or a Hindu Undivided A 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; “Appellate Authority” means, an Authority appointed or authorised to hear appeals and referred ”to in section 107; “Appellate Tribunal” means the Goods and Services Tax Appellate Tribunal referred to in section109; “appointed day” means the date on which the provisions of this Act shall come into force; “assessment” means determination of tax liability under this Act and includes self-assessment, re—assessment, provisional assessment, summary assessment and best judgement assessment; “associated enterprises” shall have the same meaning as \ 54 of 1963 (13) “audit” means the examination of records, returns and other (14) (15) (16) (17) documents maintained or furnished by the registered person under this Act or the miles made there under 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; V “authorised bank”. shall mean a bank or a branch of a bank authorisedbythe Central GammmodlectfllemOtany other amount payable under this Act; ~ “audiorised representative” means the representative as referredtounder section 116; “Board” means the Central Board of Excise and CustOms constituted under the Central Boards of Revenue Act, 1963; “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 ofsub-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 ofbusiness; (e) provision by a club, association, society or any suchbody (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; _ (3) services supplied by a person as the holder of an office which has been accepted by him in the course or furtherance ofhis trade, profession or vocation; 38 of 1949 (18) ‘11) services provided by a race club by way oftotal is at Grier ' 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; “business vertical” means a distinguishable component of an enterprise that is engaged in‘ the supply ofan individual goods or services or a group of related goods or services which is subject to risks and returns that are difierent from those ofthe other business verticals. . , Explanation :— For the purposes of this clause, factors that should ‘ be considered in determining whether goods or services an rdatzed include— (’19) (20)“ (21) (22) (23) (a) the nature ofthe goods or serViCes; , (b) the nature of the production processes; . (c) the type or class of customers for the goodsor services; ((1) 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; “capital goods” means goods, the value of which is capitalised in the books of accounts of the person claiming the input tax credit and which are used or intended to be used in the course "or furtherance ofbusiness; a1 taxable person” means aperson who occasionally ; undagtakes transactions involving supply of goods or services ’ or both111 the course or furtherance of business, whether as pxmcipalyagenta:in any other capacity, in the taxable territory where hehas :19 fixed place ofbusiness; 2 “central tax’ the central goods and services tax levied under section9ofthe Central Goods and Services Tax Act; “cess” shall have the same meaning as assigned to it in the Goods and Services Tax (Compensation to’States).Act; “chartered accou’n t” means a chartered accountant as defined in clause Q of sub-section (1) of section 2 of the Chartered Accountants Act, 1949; 56 of 1980 (24) “Commissioner” means _ the Commissioner of State tax appointed under section 3; (25) "Commissioner in the Board” means the Commissioneri referred to in section 168 of the Central Goods and Services " Tax Ad; ' > 7 (26) “common portal” means the common goods and services tax electronic portal referred to in section 146; (27) “common working days” shall mm such days in succession ' which are not declared as gazetted holidays by the Central Goyernment or the Government ofManipur; (28) “company secretary” means a company secretary as defined in clause (c ) of sub-section '(1) of section 2 of the Company Secretaries Act, 1980; . (29) “competent authority” means such authority as may be notified by the Government; . ‘ * (30) “composite supply” means'a supply made by a taxable person . to a recipient consisting of two or more taxable supplies of goods or services or both, or any combination thereof, which are naturally bundled and supplied in conjunction with each other in the ordinary course of business, one of which is a principal supply; ' Illustrationz- Where goods are packed and transported with insurance, the supply bf goods, packing materials, transport and insurance is a composite supply and supply of goods is a principal supply. , (3 1) ' “consideration” in relation to the supply ofgoods or'sgggvicesor ' both includes— . V , ,5; , : (a) any payment made or to be madeywhetheituin‘emoney or otherwise, in respect of,’ htiespons’e atbs‘g'QFfOl’ the inducement of, the supply of goods or services or both, whether by the recipient or by $1.31!.me person but shall not include anysubsidygiven by; _; {?Central Government or a State Government; ' " ' 23 of 1959 (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 ofthe supply of goods or services or both shall not be considered as payment made for such supply unless the supplier applies such deposit as consideration for the said supply; (32) (33) (34) (35) (365 (37) (38) (39) (40) "continuous supply ofgoods” 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; “continuous supply of services” means a supply of services which is provided, or agreed to be provided, continuously 'or on recurrent basis, tinder 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; “conveyance” includes a vessel, an aircraft and a vehicle; “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; “Council” means the Goods and Services Tax Council established under article 279A ofthe Constitution; ' “credit note” means a document issued by a registered person under sub-section (1) ofsection 34; “debit note” means a document issued by a registered person under subsection (3) ofsection 34; “deemedeitports” means such sugplies of goods as may be notified under section 147; . 5 / , ‘fdesignated authority” meanssuch authority as maybe notified by the Commissioner; 1 , . . 210f2000 (41) (42) (43) (44) (45) (45) (47) “docuinent” includes written or printed record ofany sort and electronic record as defined in the Information Technology .Act, 2000- “drawbaclf’ 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 ofsuch goods: “electronic cash ledger” means the electronic cash ledger referred to in subsection (1) ofsection 49; “electronic cOmmerce” means the supply of goods or services or both, including digital products over digital or electronic network; “electronic commerce operator” means any person who owns, operates or manages digital or electronic facility or platform for electronic commerce; . “electronic credit ledger” means the electronic credit ledger referred to in sub-section (2) of section 49; “exempt supply" means supplyofanygoods or services or both which attracts nil rate. oftax or which maybe exempt from tax ' under section 11, or under section 6 of the Integrated'Goods (48) (49) (50) and Services Tax Act; and includes non- taxable supply; “existing law” means any law, notification, order, rule or regulation relating to le'Vyandcollectionofdutyortaxongoods or services or both passed or made before the cbmmencement of this Act by the Legislature or any authority or person having the power to make such law, notification, order, rule or regulation; “family” means,— (i) the spouse and children ofthe person, and (ii) the parents, grand-parentsbrothers and sisters of the person if they are who11y or mainly dependent on the said person; . . “fixed establishment” means a place (other than the registered place ofbusiness) which is characterised by a sufficient degree , of permanence and suitable structure in terms ofhuman and technical resources to supply seryices, or to receive and use services for its own needs; 80 of 1976 (51) (52) (53) (54) (55) (56) (57) (58) (59) (60) (61) “Fund” means the Consumer Welfare Fund established under section 57; “goods” means every kind of movable property other than money and securities but includes actionable claim, gmwing crops, grass and things attached to or forming part of the land which are agreed to be severed before supply or under a contract ofsupply; “Government” means the Government of Manipur; “Goods and Services“ Tax (Compensation to States) Act” means the Goods and Services Tax (Compensation to States) Act. 2017; “goods and services tax practitioner” means any person who has been approved under section 48to act as such practitioner; “India” means the territory of India as referred to in article 1 of the Constitution, its territorial waters, seabed and sub-soil underlying such waters, continental shelf, exclusive economic zone or any other maritime zone as referred to in the Territorial Waters, Continental Shelf, Exclusive Economic Zone and other Maritime Zones Act, 1976, and the air space above its territory and territorial waters ‘Integrated Goods and Services Tax Act” means the Integrated Goods and Services Tax Act, 2017; “integrated tax” means the integrated goods and services tax levied under the Integrated Goods and Services Tax Act; “input” means any goods other than capital goods used or intended to be used by a supplier in the course or furtherance ofbusiness; “input service” means any service used or intended to be used by a supplier in the course or furtherance ofbusiness; “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 issuesa 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 ofthe said office; (62) (63) (64) (65) (66) (67) (63) (69) 10 “input tax” in relation to a registered person, means the central tax, State tax, integrated tax 01 Union territory tax charged on any supply ofgoods or services or both and includes— (a) the integrated goods and services tax charged on import ofgoods; (b) the tax payable under the provisionsofsubsections (3) and (4) of section 9; (c) the tax payable under the provisions of sub-section (3) and (4) of section 5 ofthe Integrated Goods and Services Tax Act; -or (d) the tax payable under the provisiens 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; “input tax credit’ means the credit ofinput tax; “intra-State supplyofgoods’ shall havethe meaning as assigned to it1n section 8 ofthe IntegratedGoods and Services Tax Act; “intra-State supply of services” shall have the meaning as assigned to it in section 8 ofthe Integrated Goods and Services Tax Act; “invoice” or “tax invoice” means the tax invoice referred to in section 31; “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; “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; “local authority” means— (a) a “Panchayat’ as defined in clause (d) ofarticle 243 ofthe Constitution; (b) ' a“Municipality"asdefinedinclause(e)ofarticle243P of the Constitution; (c) aMunicipalComnntteaaZillaParishad.aDistrictBoard. and any other authority legally entitled to, or entrusted by the Central Government or any State Goya‘nment with the control or management of a municipal or local fund; (ldm (70) mi (72) (d) . (e) (f) (g) 11 a Cantonment Board as defined in section 3 of the Cantonments Act, 2006; 'a Regional Council or a District Council constituted under the SixthSchedule to the Constitution; a Development Board censtituted under article 371 of the Constitution; or a Regional Council constituted under article 371A ofthe Constitution; - “location ofthe recipient of's’ei'vices” means,- (a) (b) (C) «D where a supply is received at a place of business for which the registration has been obtained, the location of such place ofbusiness; 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 Incation ofsuch fixed establishment; where a supplyis received atmorethan one establishment, whether the place of business or fixed establishment, the location of the“ establishment most directly concerned with the receipt ofthe supply; and in absence of such places, the location of the usual place . ofresidence ofthe recipient; “location 'of the supplier ofservices” means,— (a) (b) , (C) (d) where a supply is made from a place of business for which the registration has been obtained, the location of such place ofbusiness; where a supplyis made from a place other than the place of business for which registration has been obtained (a fixed establishment elsewhere), the location ofsuch fixed establishment; ' ' » whereasupplyismadefrommorethan oneestablishment, whether the place ofbusiness or fixed establishment, the location of the establishment most directly concerned with the provisions ofthe supply; and in absence of such places, the location ofthe usual ofresidence ofthe supplier; ‘ / “manufacture” means processing of raw material or inputs in any manner that results in emergence ofa new product having a distinct name, character and use and the term “manufacturer” shall be construed accordingly; ‘ S9 of 1988 (73) (74) 12 “market value” shall mm 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; “mixed supply” means two or more individual supplies of taxable 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 ofcanned foods, sweets, chocolates, cakes, dry fruits, aerated drinks and fruit juices when items (75) (76) (77) (78) (79) (80) ' supplied for a single price is a mixed supply. Each of these can be supplied separately and is not dependent on any other. It shall not be a mixed supply if these items are supplied separately; “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; “motor vehicle” shall have the same meaning as assigned to it in clause (28) of section-Z ofthe Motor Vehicles Act, 1988; “nen-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; “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 or under the Union Territory Goods and Services Tax Act; “non-taxable territory” means the territory which is outside the taxable territory; “notification” means a notification published in the Oflicial Gazette and the expressions ‘notify‘ and 'notified’ shall be construed accordingly; of2013 21 of 1860 (81) 13"" “other territory”iddudesterritoriesother :than those comprising in a State andthese referred to msub-clauses (a)' 32mm ofcianse(1149 (82) (83) {wwwn ~ 13-» 121., “output tax? in relationtoa taxable person, meansthe tax chargeable undeithis A 3;9n taxable supplyofgoods or services or both madeby .or by his agent but exdudes tax payablebyhim on reverse charge basis; 7, “outward supply” in relation to a taxable person, means supply ofgoods or services or both, whether by sale, transfer, barter, . exchange, iicenCe, rental lease or disposal 01- any other mode, made or agreedtbbe niade by such person in the course or furtherance ofbusiness; <84») (a) an individual; (b) a Hindu undivided family titer a company; ”(d)“ afirm;~v (e) a Limited Liability Partnership; (f) an association of persons’31.- a body of indivxduals, whetherincorporatedornohpIndia61'outsideIndia; (g) anymention establishedhymfingrany CentralAct, State Act or Provincial Act or a Government company as defined'1n clause (45) ofsection 2 ofthe CompaniesAct, 9 , 2013; i ' 3 (h) anybody cnrporate incorporatedbyorunder the laws of a country outside India; (i) a ca-ogeratlvesociety registered underany law relating to cooperative societies; (j)gaiocal authority; . (k) Central Government or a StatenGovemment; (l) societyasdefined under the SocietiesRegistration Act, 1860; 2 t,g 9 3 (m)wt;and 5: v 'zzs'tz (n)everyartificial )undrcalpersen,mtfalhngwithin any of , the above; ' E (8533splaceofbusmessghpcludes— :~ :3 a , " 5111 (a) apIacefmm where.thetbusmessisordinarily carried on, a* andnneludes aWarehouse,«ago’down Orany other place .“ , ewwhéneta Mbte personstoreshis goods, shpplies or receives goods or services or both; or E z (86) (87) (88) (89) (90) . (91) (92)“ (és) 14 (b) a place where a taxable person maintains his books of . aécount; or (c)vaplacewhereataxablepersonisengagedinbusiness thmughanagenhbywhatevernamewlled; “place of supply’ means the place of Supply as referted to‘in ChapterVofflieIntegntedGoodsandServrcesTaxAct. ‘prescribed’ means prescribed by niles made undet this Act on the recomniendations ofthe Council; . 7 7 'pnnapal’ means a person on whose behalf an agent carries on the business of supply or receipt of goods or services or both; A ' _ V 3 “principal place of business” means the place ,of 1 business specified as the principal place ofbusiness in the certificate of registration; ' “principal supply?” means the supply ofgoods or services which . Constitutes the predominant element of a composite supply and to which any other supply forming part ofthat composite supply is ancillary; t . , . “proper officer” in relation'to any function tobe performed under this Act, means the. Commissioner or the officer of the " State tax who isv‘assigne‘fi: that function by the‘Commissioner; “‘quarter” shall meana period Comprising three consecutive calendar months, ending on the last day of March, June, September and December ofa calendar year; . “recipient” ofsupply ofgoods or services or both, mms— -(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 supplyofgoods, the person to whom the goods are delivered or made available, or to whom possession or use of the goods is "given or mad€'avaflablé: and ' (c) where no consideration is payable for the supply of a _ service, the person to whonfthe service is rendemd. and anyreference to a person to whom a supply is made shall be construed as a reference to the recipient ofthe supply and shall include an agent acting as Sfldlsm behalfof the recipient in relation to the goodssor seams 01' both ’ supplied; ' - - - _ 42 of 1956 15 (94) “registered person” means aperson who is registered under section 25 but does not include a person havinga Unique Identity Number. (95) “regulations” incans the regulations made by the Government 3 under this Act on the recommendations ofthe Council; (96) “removal” in relationto‘gdods, means— ’ (a) despatch ofthe g00ds for deIiVe-Iy by the supplier thereof or by any other person acting on behalfof ’such supplier; or , (b) co11ection ofthe goods by the recipientthereofor by any , otherperson acting on behalf ofsuch recipient; (97) “return” means any return prescribed or otherwise required to be furnishedby'01- underthis Act orthe rulesmadethereunder; (98) “reverse charge? means the liabilityto pay tax by the recipient ofSupply ofgoods or services or both instead ofthe supplier of such goods or services or both under sub-section (3) or sub- section (4) ofsection 9,01‘ under sub-section (3) or s_ub--section (4) ofsection 5 ofthe Integrated Goods and Services Tax Act; (99) “Revisional Authority” means an authority appointed or 7 authoriSed under this Actfor revision of decision or orders referred to in section 108; (100) “Schedule” means a Schedu1e appendedsto this Act; (101)“securities” shall have the same meaning as assigned to it in clause (h) ofsection 2 ofthe Securities Contracts (Regulation) Am 1956; (102) “services” means anything other than goods; money and ' securities but includes activities relating to the use ofmoney or its conversion by cash or by any other mode, from one 1 form, currency or denomination, to another form, currencyor denomination for which a separate consideration is charged; (103) “State” means the State ofManiput; (104) “State tax” means the tax levied under this Act; (105) “supplier” in relation to any goods or services or both, shall mean the person supplying the said goods or Services or both and shall include an agent acting as such on behalf of such' supplier in relation to the goods or services or both supplied; 16 (106)“taif period”means the periodfor Whichthe return isfifiuired ‘ ‘ tobé‘finrmshed. 5 (107) “taxable person" means a person who‘is registered orliable to “ beregisteredtmdersectxonZZorsecnonM " \ (108) “taxable supply” means a snpply of goods or services orboth whichisleviable totaxundet-thisAct; Mg» .1 (109) “taxable temtory”means the territory to whichthe provisions ofthis Actapply: 7 cm (110) “telecommunication service”means service ofanydescription (includingéfe'étroiiicmail. voice mail, dataservices; audidtext services, video text serfrio‘es, radio pagingand cellulir mobile telephone services) which is made available to users by means of any transmissionor neceptionof sign. signals; writing, . ,- images and sounds crimefligenccofany natum‘. bywire, radio, visual or other electro-magnetic means; (11mm CentralGoodsmammaamepsthecemral' Goods and SemcesTaxAct.2017 11 ‘1 (112)“we: inStateor»“himinUnionterritoty ineans the aggregate value of 2111 taxable supplies (excluding the value ofinwptd supplsesonwhidltaxmpayablebyapersonon reverse Charge basis)andexempt suppliesmade withinaState or Union territory bya taxable person,exports of goods or services or both and inter-Stete supplies ofgoods or services or both rnade from the State or L5'nion territoryby the said taxable person but exeléaes centraLtax, State tax, Union territory tam": integtated taxand cess; ,4 e «51“. CL“ :_, (I 13) “nsuat place:of- residence? ineans— (a) in case of an individual, theplacewhere he ordinar:1y resrdes,3 “(13)::in: other cases;theplasgyherethepersonisincorporated orothemse legallyconstitnted; 17 (114) “Union territory” means _ (a) The Andaman and Nicobar Islands; (b) Lakshadweep; (c) Dadra and Nagsr Haveli; (d) Daman and Diu; (e) Chandigarh; and (0 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 servicestaxleviedundertheUnionTerritoryGoodsand9 ServicesTaxAct; ' . _ (116) “Union Territory Goods and Services Tax Act” means the Union Territory Goods and SerVices Tax Act, 2017; 9 (117) “valid return” means a return furnished under sub-section (1) ofsection 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 and where the goods or services to be supplied or the identities oftheir potential suppliers are either indicated on the instrument itselfor in related documentation, including the terms and conditions ofuse ofsuch instrument; (119) “works contract? means a contract for building. constniction. fabrication, completion, erection, installation, fitting out, improvement, modification, repair, maintenance, renovatiOn, alteration or commissioning of any 1111movab1e property wherein ttansfer of property in g00ds is involved in the execution ofsuch contract; ' 9 (120) words and expressions used and not defined in this Act but defined in the Integrated Goods and Services Tax Act, me Central Goods and Services Tax Act, the Union Territory Goods and Services Ta9x Act and the Godds and Services Tax (Compensation to States)‘Act shall have the same meanings as gssigned to them in those Acts. _ . 3. 4. 18 CHAPTER II . ADMINISTRA'l‘ION The Government shall, by notification, specify the following classes ofofliceis for the purposes ofthis Act, namely:— (a) (b) (C) (d) (e) (f) (8) Commissioner ofState tax. Special Commissioners of State tax, Additional Commissibners of State tax, 1 Joint Commissioners ofState tax, Deputy Commissioners of State tax. Assistant Commissioners of State tax, and any othet class of officers as it may deem fit: Provided that. the officers appointed under the Manipur Value Added Tax Act, 2004 shall be deemed to be the officers appointed under the provisions ofthis Act. (1) (2) (l) (2) "Ihe Governmentmay, in addition to the oflicers as may be notified under section 3, appoint such persons as it may think fit to be the officers under this Act. ‘ The Commissioner shall‘ have jurisdiction over the whole of the. State, the Special Commissioner 11nd an Additional Commissioner in respect ofall or any ofthe functions assigned to them. shall have jurisdiction over the whole ofthe State or where the State Government so directs, over any local area thereof, and all other officers shall, subject to such cbnditions as may be specified, have jurisdiction over thewhole ofthe State or oversuch local areas as the Commissioner may, by order, specify. Subject to such conditions and limitations as the Commissioner may impose, an 01110:: of State tax may exercise the powers and discharge the duties oonhred or imposed on' him under this Act "An officer of State tax may exercise the panels ad disdiarge the duties conferred or imposed under this Act on any other officer of State tax who ism to him. Oflicers _under this Act. Appointment ofofficers. Panasofoficers. (3) (4) (1) (2) '(3) 19 The Commissioner may, subject to such conditions and limitations as may be specified in this behalfby him, delegate his powers to any other officer subordinate to Notwithstanding anything contained in this section. an Appel1ate Authority. shall not exercise the powers and discharge the duties conferred or imposed 011 any other oflicer of State tax. 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 oflicers for the purposes of this Act, subject to such conditions as the Government shall, on the recommendations of the Council, by notification, specify. Subject to the conditions specified in the notification issued under sub-section (1),— (a) whereanypmperoficerismesanorderunderthis ActheshallaisoissueanorderundertheCentral Goods'andServicesTaxAchasauthoxised'byflie said Act under intimation to the jurisdictional officerofcentraltax; (b) where a proper officer underthe Central Goods and Seryices Tax Act has initiated any proceedings on a subject matter, no proceedings shall be initiated by the proper oflicer under this Act on the same subject matter. 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 oflicet appointed under the Central Goods and Services Tax Act. Authorisationof oflieersofcentnlmxas 9 properofiicerincertain circumstances. 7. (1) (2) 20 CHAPTER III LEVYAND COLLECTIONOFTAX For the purposes of this Act. the expression N'supply’ includes— (a)' all‘forms of supply of goods or services or both such as sale, transfer, barter, exchange, license, rental,1ease or disposal made or agreed to be made for a consideration ,by a person in the coutse or furtherance ofbusiness; (b) import of services for a consideration whether or not in the course or furtherance ofbusiness; (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 ofgoods or supply ofservices as referred to in Schedule II Notwithstanding anything contained in‘sub-mtion (1),- (a) activities orbansaeti'ons specified in Schedule III; or - (b) such activities or transactions undertaken by the ' CentralGovemment. a State Government or any local authority'1n Which they are engaged as public authorities, as maybe notified by the Government on the recommendations ofthe Council, shall be treated neither as a supply sfgoodsnor a simply ofservices. (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 ofgoods and not as a supply ofsemces; or (b) a supply ofservices and not as a supply ofgoods. 8. The tax liability on a composite or a mixed supply shall be determined in the following manner, namely: — (a) '(b) a composite supply comprising two or more supplies. one ofwhich is a principal supply, shallbetnatedasa supply ofsuch principal supply; and a mixed supply comprising two or 111012 sonic shah be treated as a supply of that particular supply which attracts the highest rate oftax. Scope ofsupply. Taxiiabilityoncomposite andmixedmliee 21 9. (1) - Subjectto the provisions of subsection (2), there shall Wand Collection- belevieida tax called the Manipurfioodsnd Saving Tax on all intra‘State‘ supplies of goatk 0pm or both, except on the supply‘ofalcoholic liquorhtham consumption, on the vagnedetermined under sectim 15. and at such rates, not exceeding twenty per cent, asmy be notified by the Government, on the recomm \ , ' .Of the Council and collected in such manner asim'aybe prescribed and shall be paid by the ténbl’e person. (2) TheStatetaxon thesupplyofpetroleumcrude,highspeed diesel, motor spirit (commonlyknown asMr.natural gas and aviation turbine fuel. shall be levied with effect from such date as maybe nofified'bytheGovemment on the recommendationsoftheCouncil. ‘ (3) The Government may, on the recommendations of the Council, by notificatibn, speeify categories of Supply of goodsorserVieesorboth,thetuonwhichshaflbepaid on reverse charge basis'by the recipient ofsuch-goods or servicesorbothahdafltheprdvisionsofthisAdshafl apply to such recipient as if he: is the person liable for paying'the tax in relation toithe supply of such goods or services or both. (4) TheStatetaxinrespectofthesupplyoftaxablegoodsorv services or bothbyampplier,whoisnotregistered.to a registeredpersonshallbepaidbysuchpmondhrevase chargebasis‘astherecipientandalltheprovisionsofthis Act-shallapplytosuchtecipientlsifheistheperson liableforpayingdneuxinrelafionmthemmyofmdx goodsorserviceeorboth. ‘ (5) 'Ihe Governmeut-may, on the recommendgtionsbf the Council, by notification. specify categories of services the tax on intra-State supplies ofwhich shall be paid by , the electronic commerce operator ifsuch service: an ‘suppfiedthmughitandalltheprovisionsofthism shall appl‘fto such electronic commerce operator as ifhe is the supplier liable for paying the tax in'r'elation to the supply,ofsmsh services: ’ Provided that where an electronic commerce operator does not have a physical presence in the. taxable territory, any person representing'sueh electronic commerce operator for my purpose in the taxable territofy shall be liable to pay tax: . 22 Prtwided further that when:an electronic commerce operator does nothaveaphysicaipmsenceindxeunfleterr'noryand 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 ofpaying tax and such pusofishallbeliable to pay tax. (1) Notwithstandinganything to the conuaryeomained'm this Act but subject to the provisionsofab-sections (3) and (4) ofsection9 axegisteredpasomwhooeagregate tumoverinthe preceding finandalyelrdidnotexoeed .'3a.fifixxalmrupeemayopttopaxmneuomwmbk ‘byhhn,anamountcalculatedatsuchntzeasmaybe prescribed.,but not exceeding.— (a) :3th (e) onepercentofthetumoverinStateincaseofa manufacturer, 'fioandahalfpercent-ofthetnrminStatein caseofpersonsengagedinmakingmppliesreferred toinclause(b)ofparagraph6of$chednlelf, and halfpercent. ofthemmoverihStateincaseof othersuppliers, subject to such conditions and restrictions as maybe prescribed: Provided that the Government may. by'notification, increase the saidilififit’of fifiy lakh rupees to such higher amount, not exéeedingone crofe tapes, as maybe recommendedbythe Council. (2) The registered personshall beeligible to opt under sub- section (1), if— (a) (C) (d) ' ‘11:) he'is notengagedin the supply of services other than supplies referred to in clause (b) ofparagraph 6 ofSchedule II; heisnot engagetlinmakinganysupply ofgoods Whicharenotleviable totaxunderthisAct; heis notengaged“m makinganyinter—State outward L supplies ofgoods; heis 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 heis notamanufacturerofsudtpodsasmaybe notified on the recommendations oftheCoundh , Composition levy. 4361961 23 . Provided that wheremorethan one registered person ate having the same Permanent Account Number (issued under the Inme-tax Act 1961), the registered person shall not be eligibleto opt fit the scheme under sub-section (1)unless all such registeredpmopt to pay tax under that suh-section. , t. w . (3) (4) (5) ' 11. The option availed ofby a registtmd person under sub-section '(l)d1afllapsewitheffectfpomthedayonwhichhisw tumoverduringafinancialyearexceedsthelimitspeeified under sub-seetion(l). A taxable person to whom the provisions of sub-section_ (1) apply shall not collect any tax from the recipient on supplies made byhim nor shall he be entitled to any creditofinput tax. Ifthe proper officer has reasous to believe that a taxable person has paid tax under sub-section(1) despite not being eligible, 'suchpersonshall, inadditiontoanytaxthatmaybepayable by him under any other provisions ofthis Act, be liable to a penalty and the' provisions of section 73 or section 74 shall, mutatis mutandis, apply for determination oftax 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 maybe specified therein, goods or services or both of any specified description from the whole or anypartofthetaxleviablethereonwitheffectfi'omsuch date as may be specified in such notification. ' (2) WheretheGomnmtissafiMthatitkmy' hithepubhcmtuwwmdqhmyonthe recommendations of the Council, by special order in ‘eechCasqunderciremcesofanexeeptionalnamre tobestatedinmchorder,exemptfrompaymentoftax anygoodsorservicesorbothonwhichtaxisleviable. (3) 'lhe Government may, if it considers necessary or expedientsotodofor the purpose ofclarifying the scope . or applicability of any ndtification issued under sub— section (1) or order issued under sub-section (2). insult an explanation in such notification or order. as the use ~ may be. by notification at any time within one year of issue of the notification‘under su‘b-section (l) or order under sub-section (2), and every such explanation shall haveefi‘ectasifithadalwaysbeenthepartofthefirst such notification or order, as the case may be. Powertograntexunption fi'omtu. 24 (4) Any notification issued by the Central Government, on ' .. themcdmmmdatbnsoftheCoundLundersub-section ' ' (1) ofsectionllorordflismedunderaab-section (2)01” thesaidsection‘oftheCennalGoodsandServicesTaX/ Act shallbe deemedtobeanotifimtionornsthe case may be, an order issued under this Act. Explanation:—For the purposes of thissection. where an exemption in respect ofanygoods or services orbothfmmfliewholeorpart 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 ofthe effective rate, on such supply ofgoods or services or both. ' 25 CHAPTER IV TIMEANDVALUE OFSUPPLY ----- supplyasiieterminedintetms oftheptovisionsofthis section. 12, (l) Thehabflitytopaytaxongoodsshallanseattheumeof (2) 'lhetimeofsupplyofgoodsslmllbetheeadierofthe foflowiii'gdateanamelyv (a) thedateOfissueofinvoieebythesuppIierorthelast 'dateonwhidiheisrequired, undersection3i,to issuethe invoicewithrespectto the supply, or , (b) thedateonwhiehthe applianceivesthepayment ~ withrespecttothesupply: Providedthatwherethe suppheroftaxablegoodsreoeivesan amountuptoonethousandrupeesmexcessoftheamomindm in thetaxinvoiee, the time ofsupplyto theextentofsuchests amount shall, at the option ofthe said supplier, bethedate ofissueof inVoiceinrespeetofsuch excess" amount. , Explanation 1.— For the purposes of clauses (a) aiid(b). ‘snpply” shallbedeemedtohavebeenmadetotheextentitiscoveredbythe invoice or,asthecasemaybe, 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 paymentisenteredinhisbooksofaccount orthedateonwhichthe paymentiscreditedtohisbankaccounhwhicheveriseaflier. (3) Incaseofmpphesmrespectofwmchtaxupaidorhable tobepaidonrevetsechatgebwathettmeofmpply shaflbetheearhestofthefojlomngdatesmmdr— (a) the date ofthe receiptofgoods. or (b) thedateofpaymentasisentezedinthebooksof account of the recipient or the date on which the paymehtis debitedinhis bank aceount, whichever ‘ is earlier; or . ,(c) thedateimmediatelyfoliowingthirtydaysfi'om the date of issue ofinvoice or any other document. by whatever name called, in lieu thereofby the when Providedthatth it'is notpossibleto determine the time of supphrunderdausetahdause (b)orclause(c), thetirneofsupply shallbethedateofentrymthebooksofacconntofthereupientof supply 'I‘imeofsuppiyofgoods. (4) 26 Incaseofsiipplyofvnndlusbyaqplhthefimeof supplyshallbe— . , (a) the dateofisundechaifthesupplyis identifiable at thatpain;a 1 _(b) "the date ormamm another (5) (6) l3. (1) (2) cases. Whereitisnotpofiblemdmtbtineofupply under the. provisions of subfsedilll(2M(3) or sub—section (4), thetimeoquiyjal— (a) inacasewhereapefiodicdmhsbbefild .bethedateonwhichsuchmisbheMtr (b) inanyothercasebethedauondlidifllemis paid. ‘ 'Dietimeofsupplyto.theextentitreh;smaaddiin mthevalueofmpplybywayofmbfieor penalty for delayed payment of anyconsiderdim shall bethedateonwhichthesupplierreeeivesadudmn invalue; Theliabilitytopaytaxon servicesslnllaxiaeatthetime ofsupplygasdeterminedintermsofthepewiionsof this section. The time ofsiipply ofservices Shallbetheeadbtd'flle following dates, namely:- (a) the date ofi's'siieOf'invoicebythesupplieLKthe invoioeisissuedwithintheperiodprescribednndet sub-seCti'on (2)"of section 31.,or the date of reoe'gt ofpayment; whichever is earlier; or (b) thedateofprofisionofserviceiftheinvoiceisnot issued within the period prescribed under sub- section(2)ofsection 31 orthedateofreceiptof payment, wineheverisearhermr (c) the date on whichtherecipientshowsthereceiptof servicesinhfsbooksofaccburmmaasewherethe provisions ofclause (a) orclause (b)donotappiy: Provided that where the supplier oftaxable service receives an amount upto one thousand rupees in excess ofthe amount indicated inthetaxinvoiee,dietimeofsupplytotheextentofsufliemas amountshalhatflieoptionofthesaidsupplimbefliedateofiasue of invoice relating to such excess amount. Explanation :- For the purposes ofclauses (a) and (b)- § w ‘thesupplyshallbed‘eemedtohivebeenmidemflle extentitiscovfiedbflheinvoiceormsflteaéemybe, thepayment; ‘ ‘ ' Trmeofsuyplyof 27 (ii) “the date , of receipt of payment” shah :he the date on whichthe payment is entered in thebooks ofaccount of the supplier or the date on which thepayment is credited to his bank account, whichever is earlier. . (3) In case ofsupplies in respect ofwhich tax is paid othable to be paid on reverse charge basis, the time ofsupply shall be the earlier ofthe following dates, namely:— a, A (a) the date ofpayment as entered in the books ofaccount of the recipient or the date on which thepayment 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 lien thereofby the supplier: mmmmmaafimmmmsm of supply under clause-(a) ordause (b), the time ofsupplyshall be the dateofentryinthebooksofawauntoftheredpimofnpply: Provided further .‘that' in case of supply by assodated enterprises, where the supplier of service is located outside India, the time ofsupply shall be the date ofentry in the books ofaccount ofthe recipient ofsupplyor the dateofpayment, whichever is earlier. (4) In case ofsupply ofVouchers, by a supplier, the tiine ofsupply shall bg— I . . - (a) the date ofissue ofvoucher, ifthe supply is identifiable at that point; or (b) thedateoftedemption ofvoucher, in allothercases; (5) Whereitisnotpossibletodeterminethetimeofsupplyof services in themannerspeeifiedin sub-section (2), subsection (3) or sub-section (4). the timeofsupply shall— (a)' inacasewhereaperiodicalreturnhastobefiMbethe , date onwhich suchtemmistobe-filedior (b) inanyothermsebethedateonwhichthetaxispaid. (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 thesupplies receives such addition in’value.‘ l4. Notwithstanding anything contained in section 12 orsection 13, the timeofsupplygw‘here thereisachangein therateoftax in respect ofgoods or services or both, shall be determined in the following manner. namelyz- - (a) incasethegoodsorservicesorbothhavebeensupplied beforethechangeinrate oftan— . ' Changeinnteoftu inmspectofsupplyof goodsorseryicea. 28 (i) wheretheinvoice for the samehasbeenissued and «thepaymentisalso receivedatterthe changein rate often the time of supply shall b‘e‘the date of receipt of payment or the date ’of issue of invoice, whicheveriseadierwr (ii) where the invoice has been issued prior to the dnngeinrateoftaxbutpaymentisreceivedafter thednngeinrateoftanthetimeofsupplyshallbe thedieofissue ofinvoice; or (iii) vduethepaymenthasbeenreceivedbeforethe mmrateoftagbuttheinvoiceforthesame isismedafierthechangeinrateoftanthetimeof suwlyshallbethedateofreceiptofpayment; (b) inasethegobdsorservicesorbothhavebeensupplied d'uthediangeinrateoftan— , (i) wherethepaymentisreoeivedafterthediangein rateoftaxbuttheinvoicehasbeenissuedpriorto thednngeinrateoftaxthetimedsupplystnllbe “thedded'teoe'qtofpaymeImG ' 5.x. (wwwinvoieehsbeenismedmdpaymentis - receivedbeixethedmgefinmtedmfietime ofsupplyshallbethedateofreceiptofpaymetfior _ m.t-dateofissueofinvoicewhidieveriseuhe'nor (iii) where the invoicehasbeenissnedafterthechange inrateoftaxbutthepaymentisxeoeivedbeforeflie changemrateoftaxthetimeofsupplyshall‘beflie date ofissue of invoice: ' Provided that the date ofreceipt ofpayment shall be the date of credit in the bank account if such crediti’in the bank'éaccount is - after four working days from the date éfchange in the rate oftax. Explanation:- For the purposes fit"this section; “the due ofreceipt of payment’shafl be the date on which the payment is entered in the books of accounts ofthe supplier or the date on which the payment is credited to tits bank accounts whichever is earlier. 15. (1) The value ofa supply ofgoods or services or both shall Vdueofmbk WPPIY. 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 ofthe supply are not related and'the price isthe sole consideration for the supply. . 5 ' (2) The value of supply shall include- 29 (a) any taxes, duties,- cesses, fees and chaps levied underanylawforthetime‘beinginforceotherthan this AettheCen‘tral GoodsandServieesTuAet and the Goods and Services Tax (Compemation to States) Act. ifcharged separatelybythesupplier; y (b) any amount that the supplier is liable to payin 4 ' 5 relauantosxfisnppiybutwlhehhasbeenmeuned by the reelplentgofthe supply and not includedin the price actuallypaid or payable foi' the goods or - *: services or both; 2e ‘ (c) ' incidental w ", including comriiission and packing, charged by' the supplies to the recipient .ofasupplyanyammmtcharged forahythingdone by the supplierin respect ofthe supply ofgoods or services or both atthe time of, orbeforedelivery of goods or supply ofservices; .(d) interest or laefee or penalty for delayed payment ofany consideration for any supply; and (e) subsidies directly hnked to the price excluding subsidies providedbythe Central Government and State Governments. , ‘ Explanation:-F0r the purpOSes ofthis sub--section. theamount of subsidy shall be inclhdedin the value 'of supplyofthesupplies who receives the subsidy. (3) (4) (5) The value ofthe supply shall not include any discount which is given— _ . (a) before or at the time of the supply if such discount has been dulyrecorded in the invoice issued 'm respect of such supply; and - (b) after the wpptyhaahoen efl’ected, if- (i) such discount is established in terms of an agreemententeredintoatorbeforethetimeofsuch and (ii) input tax credit as is attributable to the discount on the basis of document issued by the supplier has been reversed bythe recipient ofthe supply. Wherethevalueofthesupplyofgoodsorservicesotboth cannot be determined under sub-section (1), the sameshdl be determined in such manner as maybe prescribed. 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 shallbedeterminedinsuchmannerasmaybepresa’ibed. 30 Explanatton- For theWd“All;- ‘persanShaubedmdtoh ie‘ I I f- (a) (b) (a i-. F: vii. such'persons are ofic‘en o: «bani- .mha's _ businesses; such persons are eniisloyer andflip: any persondirecflyorinlflredlynubcuds twenty five per centormotedthflwfing L, stockor shares ofboth ofthem; one ofthem directiyorhi’directlyen—ltiedhn; both ofthem are direetlyormm». third person; together they directly orindirecflyculdatflllpm Ol' :- :7 viii. they are members'ofthe same firmly; A the term “person? also includes legal persons. - persons who’are associatedinthebusinesofo-e-nths in that one is the sole'agentor sole am «- ode concessionaire, howsoever described, of the hflur.H be deemedtoberelated. 31 WV INPUTTAXCREDIT l6. (1) Everymguteredpersonshakwbjecttosuch‘m andresmctxonsasmaybepmcribedmdmthem specifiedmsectton49.beentitledtomkecreditofinput taxchargedonanysupplyofgoodsorservicesorbothm himwhichareusedormtendedtobeusedinfliecourse orftmheranceofhisbusinessandthesaidamountshall ‘.becreditedtotheelectmniccfeditledgerofsuchperson. '(2) Notwithstanding anything containedinthis section, no personshanbeenufledtothecreditofany ' mputminrespectofanympplyofgoodsormcesor bothtohimunless,— , (a) heisinpossessionofataxinvoiceordebitnote issued by 'a'wpplicr registered under this Act. ormchdthertaxpayingdocumentsasmeybe (b) hehssreceivedthegoodsorservicesomboth. Explanationr—-Forthepurpos'eof’this’daune,it~sinfl-bedeemedthat flieregisteredpersonhasmemdflsegoodswherefliegoodsare deliveredbythesnpphettoarecipientoranyotherpersononthe dimcfionofsudireglstemdpemomwheflieracfingasanagcntor' othemisqbefoxeordufingmovementofgoodseitherbywayof transfer ofdocuments oftitle to goods or otherwise; (c) subject to the provisiom-of section 41, the tax dmgedinrespectofwchwpplyhasbeenachnfly psidtotheGovernmenLfiberinMOt-thsough mammmmmm - ofthesddlupplyssnd _ _ . '(d) hebasfiimishedthetetumfiudersectidiiflt' vaidedthstwhuemegoodsagsinstaninvoicearereceived mlouorinsullmmmflnregimdpersonsimnheenfifledtomke credituponreceiptofdlelastlotorihmument: vaidedfiirflierthstwherearecipientfailstopaymthe supplierofgmdsorservices-m'both, otherthanthempplieson whichtaxispaysbleonreversechargebashtheamounttowards tbevalue ofsupplyalongwitbtaxpayablether‘eonwithinaperiod ofonehundredanddghiydeysfi'omfltedateofissueofinvoiceby thesupplier, anamounteqtnltotheinputmcreditsvsfledbythe mpmntshanbeaddedmhhmnpnmflsflimdongwnhmtemt thmominsuchmannerasmsybeprescribed: . mildwndifiom hHI-riwm 436E1961' L, - 17. 32 Provided also that the recipient shall beallied toad ofthe credit of input tax on payment made-bylimit“wards the value of supply of . goods or services oi bah h! wih tn payable thereon. (3) (4):; . seeds onservices orbothafterduedaeofinihqcf (l) 5 shall not be allowed. Where theregisteredpgsanlnschndhmm thetaxcompenent 9fthe cost qfcqfldpoballpan and machinery underthepmviflmdfiem Act. 1961. the inputtaxaéaitqpfiudpm Areglistered person shallnotbeent'gledwq‘tu credit in respect ofany invoice or debitnochqflyd’ the return éuhder Section g9 for the moiihd'Sqdrx following the" trait of fifiancial tear to. -Ihid- ad! inv‘dice' 6r ii'fi'roice relatingto sfichdebit netprimor furnishing of the relevant annual return. vrlidsaer ’3 earlier. ‘ ‘ ' » ‘ Where the} goods or serine‘s or both are used by the registered person partly for the purpose ofanym: and’paxflyz-fot other purposes, the amount d’credi dual _ be restrictedvto so much ofthe. input tax as ism ‘to the Pm“? ofhis business. (2) Where the gdods 0r services or both are used In the registered person partly for efl’ecting usable stub including zero-rated supplies under this Act or mder the Integrat‘e‘d'Goods and Services Tax Act and path for effecting, amph-supplies under the suit! Am the ' amount ofiexeditelfili be restricted to so much cfthe (3) (4) ,- inputtax as is attributable to-the said taxable studies ; including zero-rateq supplies. The value of@th supply under subsection (2), shall be such as may be prescribed, and Shall induk snafu: on whi‘éhé‘flieirecipient is liable to pay tn onm charge basis, transacflonsinsecufifiessaleofhndad. ‘ subject‘to clause (is) ofparagraph 5 ofScheditle II, saled building; ' ’ A‘hanking company or a financial institutionWig afionrhagkmsfinanciai company.§nsae=d inmine services byWay ofaecepting deposits. extendingloam or advances shalI have the option to githeg eqmply with the provisighs 6f sub-section (2), o'r‘hvai'l of, every ninth, f an amotmt equal to Wine? cent. '0me eligible inputtax credit on inputék ital goods‘andinfihtséivicesindnt month and the " ' f “"‘gha'H-‘lap’se: 1:13 4, Apportionment of credit and blocked credits. 33 - ' 'f i375“? a; ’ , Provided that the optiononceenergised shall notbewithdrawnduring the remaining partrofthe financial year: .‘j Provided furtherthat thegggggtion of fifty percent shall notapply to the tax paid on supplieg. mgde by one registered persontpiapother regiStereélppersoh havpg the same Permanent Account"Number. ' ‘ m ‘ ' (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‘ignth‘tither conveyances except when they are used— (i) for making the followmg' taxable supplies,l .__ (A) furthe’rsupply of sud: vehicles or comyancagm' (B) fianspomfion7 013mm"”or ' (C) mgmt ,mimng 0” driving,, flyingnavxgatmg .,§uch vehicles or conveyances; ‘ (ii) for hanqurtation ofgoads; (b) , the following supply ofgbods or services or both:- _ (i) food and x: beverages, ,outdoor catering, beauty treatment, health services, cosmetic and plasticrsiu’gerx except where. an inWard supply of goods of services or both bf a particular, ,étegory is used, by ‘4? resisteredperson formakmgan outWard taxable supply of the same category of goods of services for both or asan element ofa taxable composite or mixed Supply; - - _ (ii) member'ship pf a club, health and fitness V centre; ..» (C)- .plantandmaehmery) exceptwhereitisaninput (d) 34 (iii) rent-a-cab,1ife inmrance and health - msuranceexceptwhm- (A) tli'e‘Gd'yemme‘nt nmifls the services whichareobligatoryfilranemployerto * pféfidetoftsemployeuunderanylaw “fdrfliehmebemgmfixuqor 1 “E(B) 'suchmwardsupplyofgoodsorm orbothofapartiwlarcategqryisused by a registered person for mking an ‘ :‘outward taxable supply. ofthe same "Vcategoryofggodsorservicescrbothor aspartofataxableeoinpositeormixed .snupplxsandfi (iv) teaveltrbenefite extended to employees on vacatien such as leave or home travel concessions . works contract services when studied for ’constructionofanimmovable property (other than t,» service for fiitthersupply ofworks contract service; goods,at sefwoes or both received by a taxable person for construction ofan immovable property (otherthan plant ormachinery) on hisownaccount including when such goods or services or both are ?;nsedinthecourse of furtherance ofbusiness Explanation:~For the purposes(ifclauses(c) and (d), the expression construction” includes reconstruction, renovation, or alteratiohs or repairs, to theextent ofcapitalization, to the said immovable property; ‘ ,, .,, Lie) (0 (s) (h) (i) geods or” giants, both on"which tax has been paid under sectionlO; goods or services 61'bbth receivedbyanon—resident taxable person except on goods importedby him; goods or services or both used for personal consumption; ' gobds lost, stolen, destroyed, writtenotterdisposed ofby way of gift or free samples; and any tax paid in terms ofsections 74. 129 and 130. (6) The Government may prescribe the manner in whidi the credit referred toin sub-sections (1) and (2)maybe attributed. 35 Explanationk For thePWatthis Chapterand ChapterVI, the expression “plantand machinery meansappamtus, equipment, and machinery fixed to earth byfoundation or structural support that are used for making outward supply ofgoods or services or both and includes such foundationand struemr‘alsupports but excludes- ' , (i) land,buifdmgoranyothercivilstructures, (ii) telecommunication towers; and , . (iii) pipelines laid outside thefactorypremises. e (1)subjecttosuch conditionsandrestrictions as may” be ‘pIeseribede - V‘ V siziix’r (a) a person:who hasapplied forregistiation under thisActwithinth‘n’tydaysfrom'thedateonwhich he becomes liable to registratiOn and has been grantedsuchregistrationshallbeemitledtotake creditofinpmtaxinrespectofinpmhddinstock _ mdmpmscmnmrimmfinflwdam ‘: ‘ ' hmmwhflihebeoomeshable tnpaytaxundeethepmvmonsofthism » ib) a 9618011 Whotakes xegistratidn undensub-uetion ‘ x , -:(3) ofseetionzsshallbeEenfifledtotakecreditof‘ ., puttaxinrgsxtpctofmputsheldinstockand' .1-inputsoontamed-iasemi-finishedorfinishedgoods t. gheldinstockgnthe dayimmediatelyprecedmgthe M: 3 date of-grant ofregistration, :, (c) where any registered person ceases to pay tax - " undersection 10, he shall be entitled to takepmdit :ofmputtaxmrespectofmputsbeldmstock. inputs contained in semi-finished or finished goods held'in stock and on mpital goods on the 9 dayunmediatelyprecedmgfliedatefromwhichhe '1 becomesliable topaytaxtinder section 9: Provi (ed that the credit on capital oods shall be reduced by such percen e pointsas Inay be prescribed,"s; (d) wherefianExemptsupplyofgpods n; seryicesor . both by a gegstered peglpnhewmes a taxable . ,. nippjy,suchperson shall ‘entitled to takecredit ,,,,, ’ ‘ inputs contained'insemi-fimshedorfinished goods 'held'in stock relatable to such exempt supply and onespitaigendsexdusiveiyusedforsuchexemm ,supply onthe day immediately precedingthe date ' . . Ad , from whichsuchsnpglybedomestaxablez, Availabilityofcreditin spedalcixtumsm 36 ,, Provided that the ctetIit-bnWsunbe rednwd by , such percentage points as maybeptficflbed- , .(2)_ '(3) (4) A registered peison ‘shallnotbe entitledto at:w tax credit under sub-section (1)in respect ofayguiyofgoods orservicesorbothtohimaftertheexplryrmeyarfmmthe date ofissue oftax invoice relatingto" " supply. Where there is a change in the constitution of a registered person on accouht of sale. merger, demerger, umlgmfltion, lease or transfer ofthe business with thespecific pnw'siom fix transfer ofliabilities, the said registered person shallbeallowed to transfer themput tax credit which mains unutilised in ‘ his electroniccredit ledger to such sold. merged, mud, amalgamated,- leased or transferred businessm sud: unmet as may be prescribed.- . Ii ‘Where any registered personwhohas availedofinputtaxcredit optsto pay tax under sectiOn10 of, Where the goods orservices I 'orboth supplied by him becomeexempt absolutely, he slnll pay an amount, by way of debit iiithe electr'oiiic credit ledger or electmnic cash ledger, equivalent to the credit ofinput tax in respect ofinputs heldin stockand inputs containedin semi- finished or finished goods held in stock and on capital goods. reduced by such per cent points as may be prescribed, on .- the day immediately preceding the date if exercising of such option or, as the case may be,-the date ofsuch exemption: Prefided that‘afte’r'payment ofsuch amount; the balance of inputtaxcredit, if any, lyingmhis eleetmnic credit ledger shall lapse. (5) The amount of credit undersub--se¢tion (1) and the amount (6) payable under sub-sectioh{4) shall be calculated in such manner as may be prescribed. ' In case of supply ofcapitalgoods orpIant and machmery, on which input tax credit hasbeen taken, the registered person shall pay an amount equal to the input tax credit taken on ' the said capital goodsorplant andmadnnery reduced by such percentage pomtsas maybefirescnbedor the tax on the : transaction valiieofsuch capitalgoods orplantandmachinery determined undersectiqnls whicheverIS higher. Pmded that whererefractoryxbmks,moulds and dies,)igs and fixturéi are supplied as scrap, the taxableperson may pay tax on the transaetion value ofsuéh goOdsdeterim'iiedunder sectionlS. l9. ('1) ; <22 _ credit oninputs sent to a job-worker for job-wonk. ? ‘37 ‘Ihe principal shallf subject 7 to V suehjcondmohs find restrictions as may be prescribé’ii, behiféwedinfilt tax ‘ ) NewsStandmganythngfita‘ifiédmdafigéfilfl"section (2) ofsection 16,thepmicgralshall beieiittified tn take credit of inputtax on‘ inputs iijif the inputs are'3 directly sent to a job Worker for onfLWéifk withbut‘being (3) _ first brought to his place ofbusiness. Where the ifiputssent’ for job Work are not received back by the Brincipa‘l after completion of‘job-wozk or 1 otherwise or are notsuppliegi from the place of business of"the job worker in accofdaiice with clause (a) or clause (b)of sqb-section (i) of section 14.3 within me year of being sent but, it shall be deemed that‘such innit; had been supplied by‘the principal to the job-worker on the 5-daywhen the saifl'inputswm sent out: ' 2 Provided that where the inputs are sefit'direcflyito a‘job ‘wOrker, theperio‘a ofone year shall beimmmd frbitiithe dhte of A receipt ofinputs byt’the job wbrkét». ' - J ' ’ (4)_ 5‘33: ‘ ' The principal shall, subject to such eohditions and 'iestrictions as may be prescribed, be alloyiEd input tax ‘if Credit on capital goods sent to a jobWorker forjob work. (5) .{fiétéiihmdmganyflmm‘”gmmin clause (b) ofsub- section (2) .of seqh'on 16, the principalshall be entitled to take credit of input tax on capital goods even if the Lcapital goods are directlyfiént to a job werker for ”job- . ; Work withoutbeingfirstbfbughftdhisplaée ofbusiness. (6);” Provided that where the capital goods are sent directly tga job worker, the period of' thxee years shall be counted from the 32m of ' Where the capital goods sent for' job work are not received bad: by the principal within a period ofthree years of being sent out!» it shall ,beideemedtthat such .ymcapital goods had beemsupplied by the principal to the _ job worker on the day when the said capital goods were sent out: j . _ ‘ receipt ofcapital goods by the job worker; (71“; . Nothlng tcpn‘tained- in.sub-section;l(3)g9£§§::h;:se¢:tion (6) shall apply to hxpuldsgandiciies,rjigs aiidfixtures, or tools sent out to a job wbrkei' for job whirls~ Taking input tax credit in respect ofinputs sent for job work. 38 EsplanationejFor the purpose of this section, “principal” means the flyerson referfed to in section 143. ' 20. (l) The InputSavioeDistfilmmrshall distribute thecredit Mnnncrofdistribinion ofsentenxammamaedmandhmgmed ofcreditbylnpfltSerVice ‘mxamdpxqmmbymyofimeof MW documatmthe amount ofiqlut in credit beingdisuiudh-chmasmybelxacfibed. (2) mmmmmmgm . mmflnmmuflr— {1) the cedit an be distinct] to the reapienfs of ’- -' qeditwa(ham«mining such details » - asmlybe I(bI) theamumdtheaeditdmhmddiaglnmqmed ; theamonfitofqeditavaihblefordistnbuiion; (c) the creditoftaxpoidoniqmtserviceuttributable to arecipientofaeditshallbedistributedonlyto thatrecipient; a (d) thecredit oftaxpmdonmputservmatm‘butahk tomorethanoneredpientofaeditslallbe distributed amongst such recipients to whom the input service is attributable and such distribution . shallbepro rata on thebasisofthetumovetinaState ' or turnover in a Union territOry of such geapient, during the relevant period, to the aggregate of the turnover ofall such recipients to whom such input service is amibtitab'le'and which are operational in -~ the current year, during the said relevant period; I (e) 'thIIe'I‘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“ dming the relevant period, to the aggrbgate of the turnover ofall recipients and which are operatic'mal in the cuttent year, during the said releyant period. Explanation:-For the purposes ofthis section,— (a_i ‘ the “relevaat period”shall beI-I (i) if the recipients ofcredit have turnover in their States 01' Union territories in the financial year preceiiihg theyear during which credit"is to be distributefithesm&financ1alyearor ' " ' ~21. 39 (ii) if some or all reupiehts of the credit do‘not have any nunovei-f‘ili theirSmtes or Unibn tem‘tories in ; v the financial year preceding the year during which the credit is to be distributed. thelastguarter for _,I (I Whichdetaflsofsitehtgenoveeofalltheredpients ' ‘ are available, prefiii’usto the month during which ,éreditstobe'dissms (b) the expression “ieeipient oig eredit' means the supplier ofgoods or services or_both havingthe same Permanent ‘ Account Numbeeasthatofthe Input Service Distributor; 3 (c) - the terin ‘tumowr‘ *ih‘a‘ehttion t6 any‘registered person engaged in the supply of taxable goods as well as goods ‘ not taxable under this Act, means value of turnover, reduced by-rthe’ amount‘bf any duty orltax levied underent'ryuofljstlofthe‘SeventhSdieduletothe ConsfinmonandalrySIandfloffistnofdaedd Schedule. mmmfim" toms;- m4m-mzo: mum ,. fl , awmefor me recipients ofaedit.’" ' themes:' creditQSWj ' " shall be recovered from such recipients along with. interest, and 'the provisions ofsection 73 or section 74, as the case maybe; shall mutatis mutandis apply for determination of amount to be feqoveted; I lhnerofzeeovuyof aeditd'ltflnmdin '22. (1) 40 ~ CHARTER: Y1 Inssmttsnon IIsS Every supphermalngga‘taxablesuppiy d pods or services oi'both mtheStateshallbehabletobenylued under this Act ifhis aggregate turnover in a Em! year exceeds twentylakh rupees: Provided that where such person snakes taxable supplies of goodsor servicesorboth from anyofthe specialcategotysmhe shall be liable to beregistered 1£hs§3aggregateturnpvet inn lingual yearexegedstenlalthmpees. <2 Eyerympphetmaking ktaxable supply ofgoodsor services or bothfmfltheState,shallbehabh to be :egistered under this Act ifhis aggregateturnover in a finaneialyeuexceeds ten lakh rupees. ' (I2) (4) Every person who, on the day immediately preceding a the appointed daysregistered or holds a license under anezdstinglaw, shaHbeliabletoberegisteredundea'this Actwith effect from the appointedday. ‘Whereabusmesscamedonbyataxablepason mg'SteRdunderthisActisuansferreiwheflieton 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 ofsuch transfer or succession. Notwithstanding anything contained in sub-sectiom (1) and_(3),.in a case of transfer pursuant to sanction of a scheme or an arrangement for amalgamationflor, as ' the case may be. de—merger of two 0: morecompanies 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 incdrporation giving ' effect to such order ofthe High Court. Explanation:—For the purposes of this section,— (i) (ii) the expression aggregate turnbver shall include all 7 supplies made by the taxable person, whether on his own account or made on behalfofall his principals; the supply of goods, after completion of job-work, by a registered job worker shall be treated as the supply of ' goods by the principal referred to in section 143, and the value .of such goods shall not be included in the aggregate turnover of the'registered job worker. Persons liable for registration. OnlyinSGSTIzwfor specialcategoryStates wiinnthepmviso 41, (iii) are expression Whetégory States" shall mean the ' 1'»; Sumsasspeafiedinfinhvddusewofdauseflhfamde :ff *‘279Aoftfieconstimr§n ‘7 (l) Thefiifirmngpersqnsshallnothehahfetoregistran Perm-milleh namely:- 1:43; (a) anyperson ' inthebusinessof alpplyinggmdsprservicesorboththatarenot. liablétotaxorsvhollyexerpptfromtaxunderthis Act or under the Integrated Goods and Services TaxAct; . ' 1:39;”: (h) anagriculturist t6theextentofsupplyof'f’ ' ‘ ornofcdtivatronofland. (2) The Government may, on the recommendations of the Whymdfiammspeafydieategoryofpemm whomaybeexemptedfrunobmmmgreglstrationunder thisAct. 311K3251’ 31': ' MW in sub—section (1) of. Compulsoryregistration “CHOP32-4119Mowhgmonesotpmlndemhng inceminensu. . taxablesupphesshallberequrredtoberegrsteredunderthis V Acn- . (i) persommlunganyinterStatemahlesupply- (it) casualtuabiepersonw % i (iii) personswhoaterequiredtopaytaxunfierreversecharge, ’ (iv) person who are requn‘edto pay tax under subsection (5) ~ ofscctionfi: a , x (v) non’mident taxable persons; ' » . ' (vi) personswhoarerequrredtodeducttaxundersecuonSI whetherornotseparatelyregisteredunderthrsAct; , ,:. (vii)personswhosupplygoodsorservrcesorhothonhehalfof , othertaxahlepersonswhetherasanagentorotherwrse, (viii) input servicem Whether or not separately WunderthisAct: - (he) penohswhosupplygoodsorservrcesorhath other than supplies specified under sub-sectic’m (S) of section 9, through such electronic commerce operatorwho is; reqhiredtocollecttaxatsource under section 52 ' Wk) everyelectronrccommerceoperator, , (xi) everyperson supplying online information anddata hase accessor servicesfmmaplnceoutsidelndtatoa personm otliuthmaregrsteredpusomand _,» (nflsuchotherpepqnorclmofpersonsasmeybenonfied :. by the 1,} , thermommendationsofthe Council “ " ‘ 43 ofl961 4.2 25. (3133 3.333Ever;Pfif§9§MIDAS liable tobe regsteredghdel;section ,3; 33. 2.20;; section 243.5%“, finreglstrahen within thirty days fr6m the 3on3which he;bee'pmes liable , to registration.in ad mannaand3subJectto such conditioh‘aas may$1er ‘ II0 3f; :1! Previ6%d thata cas’ual I or ’a non-resident taxableéfiersonshall apply for re ' the connnencementofbdsfiess I 33 : f. mawéemnwhomakesawp lggrplnthetantenal tamregstgationm tatewhaethemrest point of the appropriate baselinels Iocat in the State. . .in:~ in.met2‘ 4 a ~ arms (2) A {lessensedan? ‘ '" grantedasfigk“°i‘“ 3 3 (3) Providedthat aperson havingmultiplebusinessvatialls indieState maybegranteéasuse for eachbflsinesswrtiealmaefitflsfiEheo %may ii? beprescfibgd. ifs-“£2.53 432.; 3 (3) Aperson,thouglinotliabletoberegisteredundasection 22 ofsemen:24 may gethimsdftegmeredvoluntarily, and allprovisions ofthisAet.35me a registered person, shall apply to such _ , L—rK-‘flfl" (4)“ '-:‘Apersonwho hasohtamedoris reqmredtoobtam more than one registration, whether inbile State or Union ' Territory or more thanone, Shalom Unionmemory shall, ,3 in respect efeaeh suehreglstrgtien, betreatedas distinct persons for thepurposes“it!“Aet. ('5)‘ Where aperson Whohas‘oeta‘fnea6fis retjulrefltoobtain I ,registration in a State or Unionterritoryill reaped ofan j establishment,haSaniesfilflirmntin another State or ' ' Union territory, then such establishmentsshallbe treated .. asestablishmentsof distinetpersons fondle purposes of this Act. , , . 5-317 E35: (6) Every personshall haveaPermanent Apeeunt Number issued under the Income—tax Act, 1961inorder3to be a?”eligible for grantoih‘eglstrafi thatap so‘n qulfd eduitt‘afi'underseetlon Slmay have.I in Iieu to?“a PermanentAccountL fiufia, a Tax Deductréhand (Selleetionfieeomt’i‘lifinhel’“ " ' ~ I Act'in ordei’ febeeligible forgt’aIiltof Iégigfiafld I I‘j 9,; «viL10») Procedure for _ Registration. 3 6(I1947 5‘43 #3 my; irfils (7) thwithstandinanything3 {3113sz-section (6),anon-resi ent , grainmaybe, granted ' registrationunder Sigh-section(1)911itheybasis of such other ociimentsaasmaybepreset:bed. 7. (8LMgr; apersonwhen liable togbegegistexed under thist; 3,3Actsfailsto obtain registratign.theproper oficer may, swathput prejudicg to, any actionwhich maybe taken3 if underflusActorunderanyoflierhwforthenmcbemg in £orce, proceedigregister suchpersoninsnehmmerm"- H a;run, qt»rawmqtid‘n} (9) Notwrthstanding anything containedin sub-section (1),— (a)any spéaahzed agency of the United Nations Organinition or “any minim Pimi'iéial InstitutionandOrganiutionnntifiednnderthe Unitedflmonsmandm)kt. 2194? ConaMorEmbassyoffirdgneounuies; and . 3f; 3§3:3|: 311314-523 “(b)'¥-any other personor class ofpersons, as may be notified by the Commrssxoner, ’ ' shall begxgntedaUniqueIdentityNumber'in such manner andfor such purposes, includingrefundoi taxes onthe notified suppliesof goods or:sexvicespr both received by them, :as maybe prescribed, (10) The registration orthe Unique mews; ber Shall be»; grantedorrejectedafter due vitrificationin such manner andwithin suchpgmdas maybeprescribed. , (11) A certificateof registration shall be issued'in such form and with effect from such date, as maybe-prescribed. (12) A registrationof an Uniqueiidentity Number shall ‘ be déemEd to have béert‘ granted aftet theexpiry of tliéperiod prescribedunder sub-section (10), if no defiaency has been communicated“in the applicant within that period. (1) Thegrant ofregistratiotiortheUnique Identity Nurtrber . fider the Central éoodsand SéxvicesTax Au shall “ a Roiregistration or the Unique. IdentityNumbgrenngreipfliis Act subjgct to;_the condition {hat the application for registration or the Unique IdefldtyWhit? has not been’i‘thted under this Act Within”the tinié‘ispherfied iii'siiiiisection(it?)of section 25. Deemed Registration (2) Notwithstandinganything contained'un sub-section (10) ofsectionZfi‘anxrejectuonofapplication for registration' ortheUnuqufldentityNumberundertheCentralGoods andSsvicesTaxActshallbedeenuedfobearqecuonof application for re‘iustfatzan unilerthis Act. (I) 'Iheosnfieiteofregustrationussuetlbamhlhnhle person ora non—residenttaxablepershnihalbevahd -forapsuodspeefieduntheapplicauoui firregisinfion arninetydays from theeflbctivedate‘ofrefiluatuon. wherandsachpersmmmzble supphesor‘,AWcsfifia-atetuf Provi" .2 dad that the proper officer may, oh saficient “use. being shownbythesaid taxable penonextendthe saidpetiodot'ninety days hyafurther periodnot exceedung nmetydays. (2) A casualtaxable person ora non-resident taxiie , person shall,at the time ofsubmission ofapplmuon fist registration under sub-section (1) of sodium 25. nuke an advance deposit oftax111 an amount equivalent) the estimated tax liability of such person for the psiod be ' which the registrationus sought: ., Provided drat where any extension as tinie‘lis soamt with: s-ubsectio‘n (l), shch taxable pefsén shall Wabash-nu amoant’oft'axequivalenttothe estimatedtaxliabilityofstudipssmforthepenodforwhuchthemeasionlssoaght. , : (3)- The amount deposited under sub-section (2) dial be creditedto the electroniccashledgsofsadipssnnand shall be utilised un the manner providedandssection ' 28. (1) Every registered person and a person to whom a - Unique IdentityNumber hasbeenassumedshlllinfiuun the proper officer of any changesin the bum -furnishedatthe timeofregustratuonorsuheeqasl thereto,uhsuch form, mannerand within such psiul as may be prescribed. .. (2) The proper officer may, on the basis of inform f furnished under sub-section (Ifa:as unstained by '5“ him, approve or reject amendmentsin the "“3 j particulars in such maths and Withun suchperiod a ‘ ”i” maybeprescnbed. ' 7 Provided that appmufal of the propernfiies “mt be required in respect of amendmentofsuchparticularsaa my be prescribed: Special provisions relating to casual taxable person and non-resident taxable person. registration. 29. ’45 .3“, Prowded further that the proper ofiicer shall not reject the apphtation for amendmentinthe registration particulars without giving thepersonanopporthnity ofbeingheard. . i (3) Any rejectionor app “I, Central Goods and SerVices Tax Actshall be deemed to . fih‘n filof amendments under the be a rejection or approval under this Act. (1) Theproperofficermay, eitheron hisown motion or on . 7“?" (2)The properoHicer niaycancel theregistration ofa person v an applicationfiledby the registered person or by his legal heirs, in case of death of such person, cancel the 7 registration, in such manner and, within such period as maybeprescribed, having regard to the circumstances thre,4 ‘ . (a) fiebunnesshabemdmnnmeduansferredfully *for any ream indndiiig death of the proprietor. ,malgamatedmfioflnhgalumtxdanagedor otherwfieWof-or -~ --- (b) there is anychange in fieConstitutmn of the business; or ‘ ' . (C), the taxable person, other thanthepersonregistered ’ " under sub-section (3) of section25, is no longer, liableto beregistered under section 22 or section 24 , . from such date, including anyretmspective date, as he may deem fit, where,- (a) the registered person has contravened such . provisionsof the Act or the rulesmade thereunder as may beprescribed,or (b) ‘a person paying tax under section10 has not ' furnished returns foir threefeonsecutive tax periods; ' 01’ (c) any person,other thana person specifiedin clause ‘ (b), hasnot Wed returns for a continuous period ofsix months; or 7.‘*(sl)._ any person who hasiakengyoluntary registration under nib—section ($3); of; section 25 has . not commenced business within six months from the date of registration; or mate) i, registrationhasbéen obtained by_ fneans of fraud, “5‘ Wiflful'misstatement orsuppressionof facts. Prbv’ided that the proper-‘ofiicer shallnotcanceltheregistration without giving the person an opportunity ofbeing heard. Cancellation of (3)" 46 The cancellation of registration under this section shall notafl'eettheliabilityofthetaxablepersontopaytaxand ; other dues undenthis Act or to e anyhpligation{K} under this Act or. the roles thereunder for any (4) A (5) period prior to the date of cancellation whether or not such tax and other dues are determined before or after ' .1 the date ofcancellation * The cahcellation ofregistration under theCentral Goods ' and Services Tax Act shall bedeemedtobe a cancellation ' "oi’registration under thisAct. "35.7 Everyaegistered person whoseW is cancelled A shall payian amount, byway-otidebitin the electronic credit ledger or electronic cash ledger.equivalent to the creditofmputtaxinrespectofinpntsheldmstockand inputs containedin semi-finished or finished goods held V in stockorcapitalgoodsorplantandmachmeryon the dayimmediatelyprecedingthedateofsuchmncellation. _, or the output tax payable on such goods, whichever'is A higher, calculated'in such manner asmaybe prescribed: Providedthatin case ofcapitalgoods’orplant andmachinery, the taxable person shall pay anamount equalto the input tax credit taken on the said Capital goods or plant and machinery, reduced 'bysuchpercentagepointsas maybeprescribedorthetaxonthe transaction value of such capital goode or plant and machineryunder section 15, whicheveris higher. (6) 30. (l) (2) " (3),. The amount payable under sub-section (5) shall be _ mlculated'in such mannerasiifaybe' prescribed. Subject to such conditionsas may be prescribed, any registered person, whose registration'is m’n'celled by the - proper officer on his own motion; may apply to such officer for revocation of cancellation of the registration . in the prescribed manner Wlthln thirty days from the . date of serviceof the cancellation order. A Theproper officermay, insuchmannerand within such ' period as may be prescribed, by order, either revoke - cancellationof the registration or reject the application: ., ,l 15 i'Ihe revocation ofieancellation of registration under the '- ”‘ ‘ Central Goods and Services Tax Act shall be deemed to *2 {be arevocation ofcancellation of registration under this ' Revocation of . cancellation of !egisnm0"1. 47 . r,vn TAx‘moIcncnmrr AND DEBIT NOTES 1% 3i. (1) I; Aregisteredpersonfmlyingtaxablegoodsshamwore , - or at the time ofi- . (a) ,. removat‘of’goods forsupply to the redplent,where the supply involves movement Offg‘bods; or” (b) deliverylof'goods ormaking available thereofto the _ _r¢6iPient- in any 9th.“ case. ' 4 issue a tax invoice shouting the description, quantity» and value of goodsythe taxcharged thereon and such other particulars as may be prescribed: ‘ , _ Providedith‘at the Government may,on the recommendations ‘ of the Council, by notification, specify the categories of goods or supplies in respectofwhidia taxinvoicéslnllbeissiedmvithin such time and in such manner» may be prescribed. . (2) Ai‘regiStered person supplying taxable services Shall, _- beforepr aftertheprovisibnofservicebutwithinaperiod prescribedissue a tax invoice; showing the description, ' value; tar . ’ thereon and such other particulars‘as . may be prescribed: ‘ ‘ , _Pt0vided that theG'overnmentmay, 631m recommendations of the ”Connoil,‘ by 'nbtification and subject to the conditions mentioned therein, spe‘cifythe' :categories of services in respect of i (a), ' " any other document issued in relation to the supply shallbedeemedtobeatagin‘voice;0r (b) taxinvoicemaynotberequircdtobeissued. (3) ' Notwithstandingmm; containedinisub-sections (1) ‘ and (2)—: (a) ,- a registeredpemn mafiWithin 9n: month front the date of issuance of certificate of registration j .andinsuchmanneras maybeprescfibedissuea revised invoice against the invoice already issued during the period beginning with the effective date Ofwonfinihe date ofissuance ofcertificate sofregistrafiontohini; » (b) a registeredperson maynot issue a tax invoice ifthe vaifieofthe goods arsemces orbodi supplied is less ‘* {bib Mohundred’hipees ‘ : subject to such. Conditions ' and in’suehmanner‘as‘inay be prescribed; ‘Taxinvoioe. 48 (c) a registered p‘e supglying ' can?,. goods or . servitesorbothhogrypaymgmunder (provisions ' of section 10 shallissue, instead ofa tax invoice, a bill of supply containing such partiuilars and‘in suchmykpresciibed. ‘ Providedthatthe registeredpersmmaynotnsueabillof supplyifthevalueofthegoodsor servicesorbothsuppliedisless than two hundred rupees subject to such conditions and'in such manner as may'beprescribed; ' (d) a registeredperson Shall,on receipt of advance paymwentwith respecttoanysupplyofgoodsor ~,semicesorboth, issuearecerptvoucherorany other document, containing such particulars as my be prescribed, evidencingancerpt of such . payment; » - ; ts); (f) ‘ issue a payment voucher at the time of making , payment tothe supplier whoisnot registered under ., where,on receiptof advancewith 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 issuedin pursuance thereof the said registered person may iS‘sue to the person who had made thepayment, a _ refundyoucher againstsuchpayment; a registered person whoisliable to pay tax under sub-section (4) ofsection 9 shall'issue an invoice in respect ofgoods or servicesorboth receivedbyhim 4 on the date ofreceipt ofgoods or servrccsorboth, ' ea,registeredperson whois liable topaytax under. sub—section (3) or sub-Section (4) ofsection 9shall 7 “the'Act. ““» (4) In case of continuous supply of goods, where successive ‘ statements of accounts or successive payments are involved, the'invoice shall be issued betcieor at the time ' each such statementis issued or, as the case maybe, each 5such paymentis received. (5) Subject to the provrsions ofclause (5d) ofsub-section (3), . incase ofcontinuous supplyof services,— (a) where the due date of paymentis ascertainable from the contract, the myoiceshall be issued on or before the due date ofpayment; where thedue date ofpayinehtis-not ascertainable , from thecongact. theinvoice shall be issued before , .; orat thetimewhen thesupplier ofservice receives the payment; ‘ 49 ‘ (c) Where thepayment is linked to the completion of 7(6)" ranevenntheuivorceshallbeissued onérbefore the date ofcompleuopcfthatevent. Inacasewherethesupplyofservrcesceasesundera icontractbeforethecompletisinoffiiesupplytheinvome ' "shallheissuedattheuniewhenthesupplyceasesand <7) sudivaiceshallbeissuedtotheextentofthesupply effected before such cessation. Notwithstanding anything containedin subsection (1); wherethegoodsbeingsentormloenonapprovalforsale w orretumareremoved before the supplytakesplace, the invoiceshallbeissuedbet‘oreoratthetimeofsuwly orsixmonthsfromthedateofremovahwhicheverisearlier. -E:tplanataon—Forthepurposesofthissection,theexpressron‘tax invoice” shallinchideanyrevbedinvoiceissuedhythesupplierin respectofasupplymadeearlier. 32., 33. 34. (1) (2) ' Aperspnwhoisnotaregisteredpersonshallnotoollect mrespectofanysupplyofgoodsorservrcesorbothany amountbywayoftaxunderthisAct. Noregistered personshallcollecttaxexceptin accordancewiththeprovrsionsofthisActortherules’ made thereunder. / Notwithstanding anything contained in this Act or any other lawforthefimebdnginfomwhereanysupplyismadefor aconsiderationmverypersonwhoisliabletopayuxforsudi supply shall prominently indicate'in all documents relatingto assessment, taxinvoice and otherlike documents, the amount oftaxwhichshallformpartofthepriceatwhich such supply ismade. (1) Whereataxinvoicehasuenissuedforsiipplyofany goodsorservicesorbothandthetaxablevalue ortax chargedinthattaxinvoiceisfoundtoexceedthetaxable , value or tax payablein respect of such supply, or where the goods suppliedareretumedbythe recipient. or 'wheregoodsorservicesorbothsuppliedatefoundtobe deficient, the registered person, who has supplied such goods or services or both, may issue to the recipient acreditnotecontainingsudipmticularsasniaybe prescribed unauthorisedoollection oftax Amountoftaxtnbe g. indicatedintaxinvotoe Creditanddehnnotes. 5Q A2) ,A hnyregistgred person who issues a eredit note in relation f A 1,673 supply ofseeds or services“ botfi shall declare the details‘flof such ‘credit‘not‘e inth'e return for the month during which such’gi‘efit‘hote'ha‘s beEn issued but not lMter than September fellowins the end at the financial Wmwhwhsuch‘wwlvmmadeor the date off-ling of the relevant annual return. Whichever is earlier, and if new; liabili ashall bquiTiSted in sueh: manner as may bepmsefiM' \ , Provided that no reduction in output tax liability of the - supplier-shall be permitwd. ifthe incidenceoftax and interest on suchsupplihasbeenpass‘edontoanyotherperson. (9) ,Where a tax invoicihasbeenissued for supply of any - :39de or Whom and thetaxable value or tax charged inthattaxinvoiceisfoundtobelessthanthe taxable value or tax payable in respect of such supply, the registered person, who has supplied such goods or ser'vic‘es’br both, shall issue to the recipient a debit note containingsuch partiqnlars asrmybe‘pr‘eserihed. (4) Any registered person who issues a debit note in relation & to 9; supply ofgoods or services or both shall declare the details of such debit‘iiotein the return For the month ‘ during which “such 'délifi‘inoteflh‘as been issued and the tax liabilityshafl hemmed in‘such manner as may be prescribed. . . .2 3’3? 2- - ’_ A : ' Explanationz—Eor the 'purposesof this? Acmthe Expression “debit " note" shall include a supplementary invoice. .. 5,1: 35. «(1) Every registered personshall keep and maintain, at - mmmorsaamsshmsomdmme certificate of regiitrauomaweandcarrier account of- ,.I- (g) , » production or. manufacture ofgqods (th ihwa‘tdor . t : I“) both, W“ (é?‘Mofgoods- , , . (d) inputtit:23m“331% A V V (eff 'outputtaxpayableMinna,” V (f) such other particulars as may be prescribed “ ‘3 a f is; ’ t vaidedfliatwheremorethmonephaofbusmasrs .specifiedin thencertificate ofrefisti'atioir,‘themuseum to eachpiaceofhusinessshallbekeptatsuchphcetbfbuainefi- suppl“ 6f goo‘tisorservices or 5:, Provided further that the registered person may keep and - maintain such accountsand otherparticulars:3ngform' m such manner as may beprescribed. . miss. $33.“"1' ‘3"??59 (2) Every owner or operator:of warehouse orgo60wn oil? 7 anyotiserplaceusedforstoragedfgoodsandevery " WW1; irrespeeflwe ofwhethe’r hesis a registered‘ «person or not. shall maintainregardsafthe consigneeand other relevantzdet‘aiis ofsuchgoods as s maybepreséribed. :~-r:~ , (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 recordeddn writing. permit such class oftaxablepersons to maintain accounts in such manner as may be prescribed. Accounts and other $2 (5) Every registeredlifietioh whoa m during a accountsauditedbyacharteredamaaoost accountantandshnllsubmitacopyoflhemdbdmd ’ 24(2)°fsc$fi9n44andmotfiméognminmdam , audmspnewmaybepmaibed- . (6) Subject mike profisions ofdausé (h) Jab-Section (5) x. ofsccfienl7wherethemsissgedpersonmmm forthem . «was0:150thme section (l),theproperoficerslmlldeterniinefileamoum oftaxpayable onthegoodsorservieesoeboflndntm not accounted for, as ifsuch goods or samotboth hadbeensupphedbyfiéh‘pmvamalgam ' of- Wn 73:. Otzmfipnflasrthwsemaybe-Mm mutandts,‘ afif’for determmati‘ofi ofsoéh'mx. ', 3 ~, . . g»! g : 36. Bveryfifiistcredpésonrequiredtokeepandmaintainboob ofaccountorothcx moordaundermb-section (1)0fseetion35 _ shaflmtfinthununflltheexpiryofmtymwfim moi-duedateoffilingofanmalremmfordneyurm‘ ' to such accounts and records: , 'Wimfistécdpemnmhoinwybafifipda revisionoranydthetprooeedinfibefmemrAppdfleMu RevisionalAmhofitymAppdlateTribunalorcoumwhednfiledby himorbyfipeCommisdonenorisunda-Wfixnm undetClnpterXBLflnfl retain the mideafll other reCordspertaining‘o the subjectmnm ofsu'chtppenlu revision or Wotmvmhrtwbd ofone purifier fiml dispodofswh upped mievision‘ or pmceedingtonmufignion. orformepefiodspedfiedabmwhichcmishten v. Petiodofmentionof accounts. 53 CHAPTER-IX , RETURNS 37. (1) Every registeredperson, other than an Input Service Distributor,a non-residenttaxable person and a person paying tax under the provisions ofsection 10,section 51 . or section 52, shallfurnish, eleCtronically, in such form and mannerasmaybeprescribed, the details ofoutward , Supplies ofgoods 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 communicatedto the recipientofthe said supplies within ' such time andin suchmanner as may be prescribed: Provided that the registered person shall not be allowed toI furnish the details of outwardsupplies during the period from the ' eleventh day to the fifteenth dayof the month succeeding the tax period: Provided further that the Commissioner may,forseasons 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 anyextension 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-nat'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) flat any taxperiod and which have , remained unmatched under ‘ section 42 or" seetion 43, v shall, upon discovery of any- erroror omission therein, rectify such error or omission in such manner as may be prescribed, and shall pay the tax and interest, if any, in ‘ a case there is a short paymentof tax on account of such ' error or omission, in the return to be furnished forsucli tax period: Furnishing details of outward supplies. 54 Provided that no rectification of error or omission in respect of the details furnished under sub-settion (1) shall be allowed after furnishingofthe return under section39 for the month ofSeptember following the end of the financial year to which such details pertain. or furnishing of therelevant annual return. whichever isearlier. Explanation:—For the purposes of this rChapter, the expression “details of outward supplies” shall include details of invoices, debit notes, credit notes and revised mvoxcesusuedin relation to outward supplies made during any tax period. . ‘ 38. (1) Every registered persongother than an Input Service Distributor or a non-resident taxable person or a person paying tax under the provisions of section 10. section 51 or section 52, shall verify, validate. modify or delete, ifrequir‘edthede'tailnelatingto outwardsuppliesand . credit or debit notes communieated under sub-section (1) of section 37 to prepare the details ofhis inward supplies and credit or debit notes and may include therein, the details of inward supplies andcredit or ' «debitnotesreceivedbyhiminrespectofmchsupplies ' » that have notbeen declaredbythesupplierundersub- ' section (1) ofsection 37. ' ‘ I (2) EveryngisteredpersomotherthananlnpmService , ' Distributororanon-residenttaublepersonoraperson paying tax under the provisions ofsection 1:0,:section. 51 or section 52, shall furnish. eleetromllfithedetails ofinwardsuppliesoftaxablegoodsorservicesorboth, including inward supplies of goods or-services or both onwhich thetaxispayableou reversechu'gebasisunder , this Act and inward supplies ofgoods oriservices or both taxable under the Integrated Goods and Services TaxAct or on which integrated goods and services tax is payable under section 3 of the Customs Tarifl Act, 1975, and credit or debit notes received in respect of such supplies during a tax period after the tenth day but on or before the fifteenth day of the month succeeding the tax period in such form and manner as may be prescribed: _ Provided that the Commissioner may, for reasons to be recorded in writing. by. notification, extend the time limit for furnishing such details for such class of taxable persons as may be specified therein; . ' Provided further that any extension of time limit notified by the Commissioner;of central tax'shall be deemed 'to be notified by the Commissioner. ' , .F .l. ll-lof inward supplies. 55 (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 mannerandwithinsuchtimeasmaybeprescribed. (4) The details of supplies modified, deleted or included by the recipient in the return furnished under sub-section (2)orsub-section (4)ofsection39shallbecommunicated to the supplier concernedin 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, » shalt, upon discovery of any error or omission therein, rrectifysuch error or omission in the tax period during which sucherro'ror omissionisnoticedin such manner ‘asmaybeprescribed, andshall‘paythetaxandinterest, ”ifany, in case thereis a shortpayment of tax on account of such error or omission, in the return to be furnished for such tax period. Provided that no rectification of erroror omission'in respect of the details furnished under sub-section (2) shall be allowed after furnishingofthe return undersection39 for the month ofSeptember following the end of the financialyear to which such details pertain, ‘ orfurnishing of the relevant annual return, whichever is earlier 39. (1) . Every registered person, otherthan an Input Service Distributoror a non-resident taxable person or a person "paying tax under the provisions of sections 10, section 51 bisection 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 ofgoods or services or both, input tax credit availed, tax payable. taxpaid and other particulars as may beer on or before the twentieth day of the month succeeding such calendar month orpart 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 maybe prescribed, a return. electronically, of inward supplies ofgoods or services or both, tax payable and tax paid within eighteen days after the end ofsuch quarter. Worm c» , (4) (5) (6) 56 “ 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‘prescribedt a return, electronically, for the monthin which such deductions have heen made within ten days alter the end of such month. Every taxable person registered as an Input Service Distributor shall, for , every calendar month or part thereof; filrnlshmsudifomandmannerasmayhe prescribed, a return, electronically, within thirteen days after the end ofsuch month. Every registered non—resident taxable person shall, for every calendar month or part thereof, furnish, in such form andimnner as maybe 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(l) ofsection 27', whichever is earlier. The Commissioner may, for reasons to be recorded in writing,.by notification. extend the time limit for furnishingthereturnsunderthissectionforsuchdaas ofregisteredpersonsasmaybespecifiedtherein: Provided that any extension oftime limit notified by the Commissioner ofcentral tax shall be deemed to be notified by the Commissioner. ’ ‘ (7)} Everyregistered person, who is required to furnish a return. under sub-section“) or sub-section (2) or sub-sectionfgilor sub-section (5); shall pay'to the I . Government thetax‘due as per such return not later (8) ,thanthelastdateonwhichheisrequiredtofiirnishsuch ' return. 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 ofgoods or services or both have been effected during such tax period. 40. Every registered person who has made outward supplies 1n 1 ’ 3 the period between the date on which he became liableto; 41: 42., 57 (9) Subject to theprovisions oEsections 37 and 38, if any registered person after furnishinga return under sub- section (1) or sub-section (2)subsection (3) or sub- section (4) or sub-section (5) discovers any omission or incorrect particulars therein, other than as a result 4 of scrutiny, audit, inspection or enforcement activity by the tax authorities, he shall rectify such omission or ‘ incorrect particulars1n thereturn to be flirnished for the 3-? month or ‘qu‘arter, as the case maybe, duringwhich such "omission or incorrect particulars are noticed,sillject to paymentof interest under thrs Adi;- “ ' Provided that no such rectrfication ofany omissionor incorrect particulars shall be allowed after the due date for furnishingofreturn 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 allowedto furnish a return for a tax period if thereturn for any of the previous tax penods has nut been furmshed byhim. registration till thedate on which registration hasbeen granted shall declare the same in the first return furnished by him after grant of registration. (1) Every registered person shall, subject to suchconditions "(21‘ " (1) and restrictions as maybe prescribedbe entitledto take crecbtofeligible input tax, as selfassessed,1nhis return ‘1 and such amount shall be credited on a provisional basis to hiselectronic credit ledger The credit referredto in sub-section (lishallrbe.ut1115ed only for payment of self-assessed output tax as per the return referred to in the said subsection. _, 'lhe details ofevery inward supply furnishedby a , registered person (hereafter1n this section referredto as the “recipient”) for a tax period shall, in such manner and within such time as may be prescribed be matched— 7 (a) withthe correspgndmg details: of outward supply furnished M the corresponding registered ' person (hereafterin this section referred to as the “supplier”) in his valid return for the same tax period or any preceding tax period; First Return. Claim of input tax credit and provisional acceptance thereof. Matching, reversal and reclaim of input tax ' credit. 51 of 1975 51 of 1975 (2) (3) (4) (5) (6) (7) 58 (b) with the integrated goods and services tax paid under section 3 of the Customs’Tarifi‘ Act, 1975 in:\ « . respect ofgoods imported by him; and (c) for duplication ofclaims of input tan credit. _ The claim of input tax credit in respect of invoices or debit notes relating to inward supply that match with the details of corresponding outward supply or with the integrated goods and services tax paid under section 3 of the Customs Tariff Act, 1975 in respect of goods [imported by him shall be finally accepted and such acceptance shall be communicated, in such manner as may be prescribed, to the recipient. ‘ 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 maybe prescribed. The duplication of claims of input tax credit shall be , communicated to the recipient in such manner asmay be prescribed. 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 comimmicated 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. ' 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. The recipient shall be eligible to reduce, from his output ‘ tax liabilityrthe aniount added under sub-section (5), it ; 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) (9) 59 Arecipient in whose output taxliability 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 ofavailing ofcredit till the corresponding additions are made under the said subsections. 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 ofhis electronic cash ledger in such manner as may be prescribed: Provided that the amount of interest to be credited in any case shall‘not exwed the amount of interest paid by the supplier. (10) The amount reduced from the output tax liability in (1) contravention of the provisions of sub-section (7) shall be added to’the output tax liability ofthe 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) ofsection 50. The details of every credit note relating to outward supply furnishedby a registered person (hereafter in this section‘referred to as the “supplier”) for a tax period shall, in such manner and within such time as may be . prescribed, be matched- . (a) [With the corresponding reduction in the claim for ‘ input tax credit by the corresponding registered person (hereafter in this section referred to as the “recipient”) in his valid return for the same tax period or any subsequent tax period; and (b) for duplication ofclaims for reduction in output tax liability. , ‘ 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. 1 Matching, reversal and reclaim of reduction in output tax liability. (5) (6) (7) (8) 3(9). 92a 60 Where the'reduction’of output tax liability in respect of Ward supplies exceeds the corresponding reduction ‘ -i‘utthe claim for' input tax creditioriéthe corresponding 2 credit note isnotdeclared by the recipient in his valid returns; the discrepancy shall becommunieated to both 1;} I. such persons in such;manner as may be prescribed. 'Ihe duplication of claims for reduction in output tax liability shall be communicated to the supplier'in such manner as may be prescribed. The amount in respect of which anydiscrepancy is communicated under subsection (3) and which is not rectified by the recipient in his validi'eturn 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 pracribed, inhisireturn forthe month succeedingthe month in which the discrepancy is communicated. Theamountinrespectofanyreductioninmitputtax liability thatis foundtobeon account ofduplication ofclaimsshallbeaddedtotheoutputtaxhabihtyof thesupplierinhisreturnforfliemonthinwhichsuch duplicationiscommunicated. ' 'Ihe supplier shall be eligible to reduce, from his output liability the amount added under sub—section (5) if the recipient declares the detailst the credh'note'in his valid return within the timespecifiedin sub-section (9) ofsection 39. A supplierin whose output tax liability any amount has been added under sub-section (5) or sub—section (6), shall be liableto pay interest at the rate specified under ’ sub-sectioh (1) ofsection 50in respect ofthe amount so ' added from the date of such claim for reductionin the ‘ output tax liability till the Corresponding additions are made under the said subsections. Where any reduction'in output tax liabilityis accepted under sub-section (7), the interest paid under sub- section (8) shall be refunded to the supplier by crediting , the amountin the corresponding head of his electronic "f fcashledgerinsuch manner as may be prescfib¢d= Provided that theamountofinterest tobecreditedinany case shall noteticeed the amount of interest paidby the recipient. (5) (6) (7) (8) 3(9). 92a 60 Where the'reduction’of output tax liability in respect of Ward supplies exceeds the corresponding reduction ‘ -i‘utthe claim for' input tax creditioriéthe corresponding 2 credit note isnotdeclared by the recipient in his valid returns; the discrepancy shall becommunieated to both 1;} I. such persons in such;manner as may be prescribed. 'Ihe duplication of claims for reduction in output tax liability shall be communicated to the supplier'in such manner as may be prescribed. The amount in respect of which anydiscrepancy is communicated under subsection (3) and which is not rectified by the recipient in his validi'eturn 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 pracribed, inhisireturn forthe month succeedingthe month in which the discrepancy is communicated. Theamountinrespectofanyreductioninmitputtax liability thatis foundtobeon account ofduplication ofclaimsshallbeaddedtotheoutputtaxhabihtyof thesupplierinhisreturnforfliemonthinwhichsuch duplicationiscommunicated. ' 'Ihe supplier shall be eligible to reduce, from his output liability the amount added under sub—section (5) if the recipient declares the detailst the credh'note'in his valid return within the timespecifiedin sub-section (9) ofsection 39. A supplierin whose output tax liability any amount has been added under sub-section (5) or sub—section (6), shall be liableto pay interest at the rate specified under ’ sub-sectioh (1) ofsection 50in respect ofthe amount so ' added from the date of such claim for reductionin the ‘ output tax liability till the Corresponding additions are made under the said subsections. Where any reduction'in output tax liabilityis accepted under sub-section (7), the interest paid under sub- section (8) shall be refunded to the supplier by crediting , the amountin the corresponding head of his electronic "f fcashledgerinsuch manner as may be prescfib¢d= Provided that theamountofinterest tobecreditedinany case shall noteticeed the amount of interest paidby the recipient. 45. 47. 61 (10) The amount reducedfrom output tax liability in contravention of theprovisions of sub-section (7), shall ‘be added to the outplrt tax liability of the supplier1n his > return forthemor'rthin which such contravention takes - place and such suppligrshall be liable to pay interest on the amount so added at the rate specifiedin sub-section , (3)ofsection 50. ' . . (1) Every registered person, other thanan 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 forevery financial year electronically'1n such farm and manner " asmaybe prescribedon or before the thirty--first day of i 1 December following the endofSuch financial year. v (‘2)! mEr/ery registered person who is required to get his ‘ . accounts audited under sub-section (5) of section ‘ '3 35 shallfurnishelectromcally,the annual. return under sub-section (1) alongwith. the audited copy of the annual accounts and a reconciliation statement, reconciling the value of supplies declared-in the return furnished forthe 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 cancellation order, whicheverrs later,m such form and manner as may be prescribed. Wherea registered person fails to furnish a return under section 39, 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 registeredperson 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 failurecontinues subject to a maximum amount of five thousand rupees. Annual return. Final return. Notice to return defaulters. Levy of late fee. . ’62 (2) Any registered person who fails to furnish the return _ required under section 44 by the duedate shall be liable to pay a late fee ,of one hundred rupees for every day during which such failure continues subject to a 3- maximumofan amount calculated ata quarter per cent of his turnover fifiie’”State ' , . (1) '-Ihemanner of approval of goodsand services tax Goodsandscrvicesw practitioners, their eligibility conditions, duties and Pm‘imm- - obligations, manner of removal and other conditions relevant for their functioning shall be such as may be prescribed. (2) A registered person mayauthorise anapproved goods _’and service tax practitionerto furnish the details of outward supplies under section 37, thedetails of inward supplies under section 38 and the return under section 39 or section 44°in suchmanner as maybeprescribed. (3) Notwithstanding anything contained in sub-section (2), the responsibility for correctness ofany particulars fiirnishedinthe return or other detailsfiledbythegoods and semces tax practitioners shall continue to rest with the registeredperson 0nwhosebehafl'suchreturn and detailsarefurniahed. r i 49. (2) _(l) 63 ‘ CHAPTER-X PAYMENT OFTAX Eyery deposit made toWaras tax, interest, penalty, fee or any other amount bya; taxable person by internet banking or by using credit or debit cards orNational . Electronic Fund’I‘ransfer orReal Tm: Gross Settlement orby suchother modeand subjecttosuch conditions and restrmuonsasmaybeptescribedshaflbecreditedto the ,, electronic cashledger ofsugh person tobe maintained‘ in suchmanner as may be prescribed, I‘Rg" The input taxcredit asself-assessedm the return of are glistered person shall be credited to his electronic credit ‘ .-.- ledges in accordance with section 41, to be maintained .«insuchniannerasmaybe prescribed. .. .; x The amount availablein the electronic cash ledger may 3 - be used for making any payment towardstax, interest, ‘ (4) - “penalty; fees or any other amount payable under the provisions of this Act or the rules made thereunder'in , , such mannerand subject to such conditions and within . ’ 'suCh time as may bepreScribed. The ambunt 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 Sci-Vices Tax Act'in such manner and subject to such 5) Theammmtrofinput taxcredit available in the electronic creditledger ofthe registeredperson on account of- (a) integrated taxshall first be utilised towaraspayment of integrated tax and the amount remaining, ifany, Payment of tax. (interest, Penalty amounts. maybeutihsedtowardsthepaymentofcentraltax',, = - and State tax. or as the case may be, Union territory tax. in that order; _ ,. (b) thecentraltaxshallfirstbeutihsedtowardspayment of central tax and the amount retraining. if any, may be utilised towards the payment of integrated1‘ _' _ k m: 1 l , ic)‘ :the State tax shall first be utilisedtowards payment of State tax and theamount remaining, if any, may be utilised towards the payment ofintegrated tax; and other 64 (d) the Union territory tax shall first be utilised - towards payment of Union-gterritory tax and the amount-remaining, if any, may be utilised towards the payment of integrated tax; » , ' ' i 4 (e) thecentral taxshall not'be utilisedtomPayment (7) (8) ' of State tax or Union territory tax; and i (f) the State tax or Union '*‘territory~m:shall not be . , . utilised toWards paymentofcentral tax. ' The'balance in the3e1ectronic cash ledgerbr' electronic credit ledger after payment oftax. interesfipenalty, fee or any other amount payable under this Act "or the rules made thereunder may be refunded in accordance with 3 the provisions ofsection 54. _ ' _ . . An liabilities of a taxable person under this Act shall _ be recordedand maintained in an electronic liability register in such manner as may be prescribed. Every taxable person shall discharge his tax and other .duesunderthisActortheruiesmadetheeeunderinthe following order, namely:— . I 3' (a) self~dssessedtax, and other dues: related to returns ofprevious tax periods; .3g (b). self-assessed tax, and other dues related to the t9). retumofthecurrenttaxperiod; '_ > (cl .‘anyjdth‘er amouht'payalile under this Act or the ' rules made thereunder including; the demand determined under section 73or section 74. ‘ Every person who has paid the tax: on goods or services orboth under this Actshall. 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 Explanations For the purposes of this SectiOn, (a) (b) the date of credit to the account of the Government in the authorised bank shall be'deemed to be the date of the expression: ‘ ‘ _ (i) ““tax dues’imeans' the tax payable 'Sun‘der this Act and does not include interest, fee and penalty; and ' deposit-in the electrohic‘cash ledger. ' (ii) «other dues” meansjntezrest, Penalty, fee 01' any 3 other amount payable under this Act 61: the rules " made taste-$19“?- .- ' 7 _, 50.. as) 65 Every person whors liable topaytax in accordance with the provisions of this Actor therirles made thereunder, fails to pay the tax or any part thereoftothe Government within the period prescribed, shall for the period for » ,0 which the tax or any part thereof remains unpaid, pay , , . on his own, interest atsuch"i‘ate,,notexceedingeighteen‘ , 3931, cents as may be notified by the Government on the _(2) (hereafterin this section referred to as “the deducto‘r”), to deduct , ’ (3) \ recommendations ofthe Cogncm; Z'Ihe interest under sub-section (1) shall be calculated in such manner as may beprescribed from the day . succeeding the day on which such taxwas due to be _ Paid. , _ , _ . - 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 3utput tax liability under sub-section(10) 3f section 43, shall pay interest ~on Such undue or excess claim or on such undue or excessreduction, as the case may be, at such rate not exceeding twenty--four per cent,as maybe notifiedJ ' by the Government on the recommendations of the (1) 3 Council. Notwithstanding anything to thegontrary containedin this Act, the Government maymandate,- (a) a department or establishment of the Central Government or State Government; or , (b) local authority, or (c) Governmentalagencies; or (d) suchpersonsorcategoryofpersonsasmaybenotified by the Government on the recommendations ofthe Council. tax at the rate ofone per cent from the payinent made or credited to the supplier (hereafter in this section referred to as “the deductee”) of taxable; goods onservices or both, where the total value of such supply, under a contract, exceeds two lakhand fifty thousand rupees: is different from the Stateor. as thecase maybeUnion temtorywof“ registration of therecipient. Provided that no deduction shall be made ifthe location of the supplier and the place ofsupplyrsina §tateqtUnion territorywhich 2 Interest on delayed y; payment of tax. Tax deduction at source. 66 ai-Explamztion: For the purpose of deductionof tax specified above, the value ofsupplyshill be taken as the amount excluding the tax indicatedinthe invoice (2) r. (3) a (4) “(5) :22?‘it 2‘ Theamountdeductedas tax under this section shall be ' paidto theGbfii’ninentbythe deductorwithin ten days afterthe endof the month in which such deduction'is , made, in suclimanneras may be prescribed. shire deductdr shall furnish to the deducted a certificate I_.’\' ”3 mentioningtherein theeontractvalue, rate ofdeduction, ‘ amountdeducted, amount paid to the Government . and such other particulars in such manner as may be . prescribed.1 e If any deductor fails to furnish to the deductee the certificate, after dedusting the tax at source, within five days of crediting the amount so deducted to the ' Governinent,the deductor shall pay, by way of a late fee; a sum of one hundred rupees per day fi'om the day after the expiry ofsuch fivedayperiod until the failureis rectified, subject to a maxinmm amount offive thousand rupees. The deductee shall claim credit, in his electronic cash ledger, of the tax deducted and reflectedin the return of , the deductor furnished under sub-section (3) of section A ' 39, insuchmanner as may be prescribed. (6) (7) ,, {8) 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) ofsection 50, in addition to the amount oftax _ deducted. The determination of the amountin default under this section shall bemade'in the manner specified'insection '23 or section 74. The refund to the deductor or the deductee;arismg on account ohmor erroneousdeduction shah be dealt within aceordance With theprovisions of section 54: ,1: Pfofided that norefiind‘tothededuCtorshall begranted. ifthe amdiint deductedhas beencredited to the electromc cash ledgerof the deductee. 52. a) 67 Notwithstandmg anything to the contrarycontainedin this Act, emery electronic cogamerce operator (hereafter in ,this section;refeeied to as the“operator”), not being an agent:shallcelleet.Mount calculated at such < ratenot execedingunease: cent, as may beaetified on the recommen- myelitlie Council. of. the net value :Qfataxable suppliesspade through it byother suppliers ‘ where the consideration with respectto such suppliesis to be collected by the operator Explanation~For thepurposesof this sub-section,the ; “netvalue of taxable supplies”. shall meanthe aggregatevalueof, taxable supplies of goods or services orboth,other thawhervices notified under sub-section (5) of section 9, made during anymonth, by all registered persons through the operator reduced by the aggregate value of taxable supplies returned to thesuppliers timingthe said month ' (2) Thepower to collect the amount specifiedin sub-section 71(1)shall be without prejudice toany other mode ofX 7 ” recovery from the operator. ‘ (3) ,(4) — if?) The amount collected under sub-section (1) shall be paid to the Government bytheoperator within ten days after the end of the mqiithin which such collectionis made,“in suchmanner as may be prescribed Every operatorwho collects the amount specified in sub-section11) Shall furnisha statement, electronically, iicontaming filedetails of Outwardsupphes of goods for Services or;botheffected thrpugh it. including the V, supplies ofgoods or services orbOth returnedthrough it, and the amount collected under siib-Section (1) during a month, in such form and manner asmay be prescribed, Within ten days after theend of such month 1 Every operator who collects the amount specified in sub-section (1) shall fiirilish an annual statement, electronically, con " , i the details of outward supplies of goods or serVices,or both effected through it, includingthe suphes (ifg or services or both ' returned thrbugh. if d theamount colleCtéd under the i 1 saidsub-sectionduringthe financialyear, in such form '6 and manner as may beprescribed, bef6r‘é the thirtyfirst day of Decemberfollowing the endofsuch financial year. Collection of tax at source. (6) 68 If any operator after furnishing a statement under sub-section (’4) ‘discemrs ahyomiséitmi‘br incorrect particulars therein, otherthan asaieéultfi‘af scrutiny, audit, insp’éefion or enforcement activity by the tax auth’oi‘ities, heshall re'ctifysuch omission or incorrect ’ particulars'in themem‘tobefurni'shedfor the month 1 a duringwhieh suchomisfieimr incorrect peificulars are , - nonced, subjectto payment bf interest.s’s*specified in '2 sub-section (1) ofsectionSO' Provided that no such rectification of any (mission or incorrectparticulars shall he allowedalterthedue datefojr flirtiilshihg of statement for the means: of September following the end of the finandahyear or theaetuiildate offurnishing ofthe relevantannual statement, whicheveri§iétlrher = ‘ " "(7) The supplier who has supplied the'goods hr services orboththroughtheoperatorshahclaimcredihinhis electronic cash ledger, of the amount collected and reflectediiithe statementoftheoperatorfumishedunder sub-seetibn (4), in webmanner as maybe prescribed ' Will The details ofsupplies finishedbyevery operator under ’ ‘ sub-section(4) shall be matched with the corresponding ’ ”details of outwardSupplies furnished bytheconcerned iihder this Actin such manner and within suchtime as maybe prescribed. Where the details bf-butwatd supplies furhished by the operatorhithersub-section (4)do notmatch with the correspondingdetails furnishedbythe supplier under section 37, the discrepancy shall be c0mmunicated to 3 bothpersohs in. such mannerand within Such time as (10) ' may be prescribed The amount:in respect of which any discrepancy is 7 «communicatedunder sub-section (9) and which'is not “ ' rectifiedbythesli pherinhisvalidreturn or the operator in his statement or themonthin which discrepancy'is ' commuted,shallbe added to theputput tax liability ' 3f the said supplier,where thevalue ofnutWard supplies furnished Hythe aperator is mare than the value of , outward supplies furnishehy thesupplier,in his return (for the monthsucceeding the month in which the “ l ”discrepancyiscommunicatedainsuchmanila as may be prescribed. (11) (12) 69} line concerned supplier,’in whose output tax liability any amount has been added under sub-section (10), shall pay the tax payablein respect of such supply along with interest, at the rate specified under sub-section (1) of section 50 on theamount so added fromthe date such tax was due till the date‘of‘dits payment. 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‘e— (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 operators and declared asadditional places of business by such suppliers, as maybe specifiedIn the notice. j Explanation:—For the purposes of this section, the expression. (13) (14) livery operator an whom a notice has been served under sub-section (12) shall furnish the required information within fifteen working days of the date ofservice ofsuch notice. Anyperson 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 ‘concerned supplier’ shall mean the supplier ofgoods or services or both making supplies through the operator. 53. 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 sub~section (5) of section 49, as reflected in the valid return furnished under spb-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. Transfer of input in credit. 460f1947 70 Max: 1‘ 54. (1)Any person dimming refund ofany taxand interest paidon suchtaxoranyotheramonntpaidbyhim may make an application before the expiry oftwo years from the relevant date'm mch Sorm and manner as may be prescribed: Provided that a registered person, claiming refimd of any balance in the electronic cash ledger as per ash—section (6) of section49, may claim such refund in the return furnished under section 39'm such manner as may be prescribed. (2) A specialized agency ofthe UnitedNations Organization , «__, oranyMultilateralFmancialInstitutionandOrganization notified under the United Nations (Privileges and Immunities) Act, 1947, Consulate or Embassy of foreign countries or any other person or class of persons as notified under section SSeptitledtoarefimdoftax paid , : byitoninward suppliesofgoodsorservicesorboth, , maymakeanapphcafionforsuchrefiindinsuchform andmannerasmaybepresaibeibeforetheexpiryof' six months from the last dayofthe quarter'in which such supplywasreceived. (3) Subject to the“provisions ofsub—section (1‘0),a registered person may claim refund of any unutilised input tax :‘creditatthe endotanytaxperiod: 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 ofrate of tax on inputs beinghig‘i‘ér than the rate of tax on output supplies (other than nil ratedor fullyexempt supplies), except suppliesoFgoods or services Or both as may be notified on the recommendations of the Council. . - Provided fiirther that no refundof unutilised input tax credit shall be allowed”in cases where the goods exported out of India are subjected to export duty; . Providedalso that no refundofiinputtaxcreditshall be allowed, if thesupplier of goods or services or both avails of drawback or claimsrefund of the integrated tax paid on such supplies. (4) The application shall be accompanied by— Refundoftax. 71‘ (a) suchdocumentary evidenceasmay be prescribed , to establish that a refund is due to the applicant; and i an 1 (b) such documentarywor other evidence (including the documents referred to in section 33) as the applicant mayfurnishto establish that the amount of tax and interest, if any, paid on such tax or any other amount'paid in rélatibn to which such refund is claimed was collected frnm, or paid by, him and the incidence ofsuch taxand interest had not been passed on toany other person: ' ‘ Provided that where the amount claimedas refund'is less than two lakhrupees, it shall not be necessary for the applicant to furnish any documentary and other evidences but hemay file a declaration, based on the documentary or other evidences available with him, cettifyingthat the incidence ofsuch tax and interest had not been passed onif?) any otherperson. (5) If, on receipt ofany such application, the proper oflicer'is satisfiedthat the whole or part oftheamount claimed as refundis refundable, he may makean order accordingly randtheamountsodeterminedshallbecreditedtothe * Fund referred to“insection 57. (6) Notwithstanding anything contained in sub-section (5), the proper officer may, in the case of any claim for refund on account ofexport ofgoods or services or both made by registered persons, other than such category . of- registered persons as may,be notified'in this behalf, frefund on a provisionahbasis, ninety per cent. of the gtotal amount so claimed,excluding the amount of'input (7) (8) tax credit provisionally accepted insuch manner and subject to such conditions, limitations and safeguards as may be prescribedand thereafter make an order under sub-section (5) for final settlement of the refund claim after due verificationofdocuments furnished by the applicant The proper officer shall issuethe order under sub- section (5) within sixty days from the date of receipt of ; application completeinallrespects. , . Notwithstanding anything contained'in sub-section (5), J the refundable amount shall, instead ofbeingcredited to theFpnd, be paid to the applicant,if: such amount is * '7 relatable to — 72 (a) , refund ofmen inputs or inputservices used in the ' V ‘ goods or services or both which are exported out of _ (b)v refund of unutilised input tax credit under sub— ‘Msection('3);: ‘.'_ (c) refundoftaxpaidonasupplywhichisnotprovid‘ed, , 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 ofsection 77; . (e). the tan and interest, if any, or any other amount paid by the applicant. ifhehad not passed on the incidence of such tax and interest to‘any other (f) the m or interest borne by 'Suchf’other class of applicants as the Government may, on the H recommendations of the Council, by notification, (9) Natwithstandinganythingto the contrarycontained'in p anyjiidginenndeaeqorderordirectionoftheAppellate ‘Tribunalorfanycourtorinanyother provisions ofthis Act or the rulesmadethereunda‘orinanyother law for fliefimebeingmforcenorefimdshallbemadeexcept inaecordancewiththeprovisiom ofsub—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 anytax, interest or penalty, which has not been stayed byanycourt, Tribunal or Appellate Authority by the specified date, the proper oficer 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 stib-section,‘the' expression “specified date”- shallimean the last date for filing an 2appeal under this Act. - ' (l) (2) (ll) (12) n (1.3). ‘ (14) 73 Where an order giving rise to a refund is the subject matter ofan appealor further proceedings or where any other proceedings under this Act is pending and the » Commissioneris ofthe opinionthatgrant ofsuch refund is likelytoadversely affect the revenue in the said appeal or other proceedings onaccount ofmalfeasance or fraud committed, he may, after givingthe taxable person an opportunityofbeing heard, withhold the refund till such time as he may determine 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 percent. as may be notified on therecommendations of the Council, ifas a result of the appeal or further proceedings he becomes entitled to refund. , . Nomhstmdmg 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 ’ undersuB~seCtion (2) ofsection 27, shall not be refunded unlesssirchpersonhasinrespectoftheentireperiod .torwhidithecertificateofregistrationgrantedtohim hadremained'an force, furnished all the returns required under section 39. 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 thousaa’d rupees. , Explanation:-For the purposes-of this section;— “retaind” includes refund of tax on inputs or input services: usedinthe goods or services or both which are exported out of India, 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). Hrelevant'date means - (a) in the case ofgoods exported out of India where a refund , of tax paid is available in respect of inputs or input ; services usedin suchgoods,— (i) if the goods are exported by sea or air, the date on which the ship or the aircraftin which such goods are loaded. leaves India; or ’ 74 (ii)? if the goods are exported by land, the date on which such goods pass the frontier; or 1’ (iii) if the goods are exported by post, the date of (b) (c) ‘ despatch ofgoods by the Post Oficeconcerned to a place outsideTndin; _ in the case of supply of goods regarded as deemed exports where a refund of tax paid'is available'in respect ofthegoodnthedateonwhich-thereturnrelatingto ' such deemed exports is filed; in the case of services exportedlnut ofIndia where a refund of tax paid is available in respect0t inputs or input services used'in such services, the date of-— (i) receiptofpayment in convertibleforeign exchange, where the supply Of services had been Completed q prior to the receipt ofsuch payment, or . 7 1 (ii) 7 issueofmvome, where payment fiirtheservices had to (e) (f) (8) (hi been received'1n advance priorto thedate of'issue of theinvoice; in case where the tax becomes refundable as a consequence of judgment, decree, orderor direction of ' I the Appellate Authority, AppellateTribunal or any court, the date of communication of such judgment, decree, order or direction; in the case of refund ofunutilised input taxcreditunder sub-section (3), the end of the financial yearin which such claim for refund arises; ' ‘ in the case where tax is paidprovisionally under this Act or therules made thereunder, the date of adjustment of tax after the final assessment thereof; in the case of a person, other than the supplier, the date of receipt of goods or services or bothby such person; and inany other case, the'date ofpayment pf tax. 460f1947 75 55. The Government may, on the recommendations of the Council, by notification, specify any specialized agency of the United Nations Organizatibn or any Multilateral Financial Institution and Organization notified under the United Nations (Privileges and Immunities) Act, 1947, Consulate or Embassy of foreign countries Many other person Or class of V persons as may be Specified in this behalf, who shall, subject to such conditions and restrictions asmay be prescribed, be entitled to claim a refund oftaxes paid on tliéiiibtified supplies ofgoods or services or both received by them? ' 56. 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 ofreceipt ofapplication 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 ofrefund ofsuch tax: Provided that where any claim of refund arises frOm an order passed by an adjudicafing 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 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 ofapplication 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 oflicer under sub-section (5) of section 54, the order passed by the Appellate Authority, Appellate , Tribunal orby the court shall be deemed to be an order passed under the said sub~section (S). ' 57. ’lhe Government shall constitute a Fund, to be called the Consumer Welfare Fund and there shall be credited to the Fund,— - (a) the amount of tax referred to in sub—section (5),of ‘ section 54; . . (b) any income frominvestment of the amount credited to the Fund; and . (c) such other monies received by it, in such manner as may be prescribed. Refimdincertainmes. Interest on delayed refunds. Consumer Welfare Fund. 58. (l) (2)1 76 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. .- - The Government or the authority specified by: it shall maintainproperanduseparateaccountandotherrelevant recordsinrelationtotheFundandprepmanan‘nual statementofaccounts insuch form as maybeprescribed in consultation with the Compnnller and Auditor-' Generalof India. Utilisation ofFund. 59. 77 CHAPTER— XII . ASSESSMENT Every registered person shall -self<assess the taxes payable under this Act and furnish {£63m for each tax period as (1) Subject to theprovisions of sub-section3§(2), where the I (2) (3) specified under section 39. taxable person is unable to determine the value ofgoods . or services orboth or determine the rate oftax applicable ' thereto, he may request the proper officer111writing givingreasons 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, allowingpayment of tax on provisional basis at such rate or on such value as may be specified by The payment of tax 6n provisional basis may be allowed, ifthe taxable person executes abond in such form as may be prescribed, and with such "surety or security as the - proper officer may deem fit. binding the taxableperson for payment of the difference between the amount of ' tax as may be finally assessed and the amount of tax prow‘sionally assessed. 'ihe properofiicer shall, within a periodnot exceeding six months from the date ofthe communication ofthe 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 ofgoods or services both under provisional assessment but not paid on the due date‘specified under sub-section (7) ofsection 39 or the rules made thereunder, at the rate specified under sub- section (1) ofsection 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 ofactual payment. whether such amount is paid before or after the issuance oforder for final assessment. Self-Assessment. Provisional Assessment. 61. 62. (5) (1) (2) , (3) (1) (2) 78 Where the registered person is entitled to a refund consequent to the order for final assessment under sub- section (3), subject to the provisions of sub-section (8) ofsection54, interestshallbepaidonsuchrefimdasprovidedin section56. 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. Incasetheexplamflonisfoundacceptabletheregistered person shall be informed accordingly and no further ‘ actionshallbetakeninthisregard.‘ ' In caseno satisfactory explanationis firrnished within aperiodofthirtydaysofbeinginformedbytheproper officerorsuchfirrtherperiodasmaybepermittedby himorwhaethemgistaedpersonafieraccepting thedisaepandmfailstotakethecorrectivemeasure inhisreturn forthe'rnonth in whichthediscrepancy is accepted, the proper oilicer may initiate appropriate action including those under section 65 or section660r section67, orproceedtodeterminethetaxandother " duesundersection73orsection74. "Notwithstanding anything to the contrary contained in section 73 or section 74, where a registered person fails to furnish the return under section39or section 45, even after the service ofa notice under section 46, the proper officer may proceed to assess the tax'liability of the said ‘ person to the best ofhis judgment taking into account all the relevant material which is available or which he has gathered and issue an assessment order within a period offive years from the date specified under section 44 for finishing of the annual return for the financial ’ year to which thetax nOt paid relates. Where the registered person furnishes a valid return within thirty days of the service of the assessment order runder 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 forpaymentoflate fee under section 47 shall continue. Scrutinyofreturns Assessment ofnon-filers of returns. 79 63. 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 Subsection-(2) of section 29 but whowasliable topaytax, theprop’er officermayproceedto assess’the tax liability ofsuch taxable person to the best ofhis judgement for the relevant tax periods and issuean assessment order within a period of five years from the date specified ‘ under section-H for fumishing'ofthe annual return for the financial year to which the tax not paid relates: ‘ Provided that no such assessment order shall be passed withoutgivingthe personanopportunitynfbeingheard. ' 64. (l) The proper officer may. on any evidence showing a . taxhabihtyofapersoncomingtohisnofioewiththe 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 suflicient grounds tobelievefliatanydelayindoingsomayadverselyfiafect the interest of revenue: _ - ‘ ’ . Provided that wiierethe taxable person to whorn the liability pertains is not ascertainable and such liability pertains to’supply of goods, the person in chargeof such goods shall be deemed to be other amount due under this section. the taxable person liable to be assessed and liable to pay tax and any (2) On an application made by the taxable person within thirty days frbm the dateofreceipt.oforder passed under sub-section (1) or on his own motion, if the Additional Commissioner or Joint Commissioner considers that 'smhorderisermneoushemaywithdrawsuchorder, and follow the procedure-laiddown in section 73 or section 74. ' " Assessmentof unnglsteredpersons. Sumnnryusessment'in 65. "(1') (2) (3) ,' (4) 80 CHAPTER XIII AUDIT The Commissioner or any oflicer authorisedby him, bywayofagengaloraspeaficorder mayundertake audit of anyregistered person for such period. at such frequencyandinsuchmannerasmaybeprescribed. The ofliCcrs referred to insub-section (1) may conduct audit at the place ofbusiness ofthe registered persoii'or in their office. Theregistcredpersonshaflbeinfomedhywayofanofice not less than fifteen working days prior to the conduct of ~ auditinsuchmannerasmaybeprescribed. ' “The audit under sub-section (1) shall be completed within a period of three months from the date of continencernent of the audit: Provrded that where the Commissioneris satisfied that audit in respectof such registered person cannot be completed within three months, he may, for the remns to be recorded in writing, extend the period by a further period not exceeding six months. Expldndfiom— For the purposes of this sub-section, the expression j “commencement ofaudit” 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 ofaudit at the place ofbusiness whichever'15 later. (5) (6) (7) During the courseof audit, the authorised officer may require the registered-person;- (i) to afi'ord 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. 0n conclusion of audit, the proper oficer 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. 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 oflicer may initiate action under section 73 or section 74. ‘ Audit by tax mini-id 81 66. (1) If at any stage of. scrutiny, inquiry, investigation or any other proceedingsbefore him, any officer not below the rank of Assistant Commissioner, having regard to the nature and complexitycf the case and the interest of revenue, is of the opinion that the value has notbeen 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 bythe 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 auditedunder 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 subsection (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. Special audit. 82 . CHAPTER XIV INSPEQl'ION, SEARCH, smz:mm AND ARRESf d7. (1) Where·the proper officer, not below the rank of Joint Co?ioner;ita reasons to believe that- '- _(a) a taxable person has suppressedany transaction relating to supplyof goodsor services or both or the stock of goodsin ·hand. or has daiimcl input tax ?dit in excess of .. his entitlement under this Act or has indulgedin contravention of any of the provisions of this Act or the rules made thereunder to evade tax under this Act; or (b) any person engagedin.the business of transporting goods or an owner or operator of a warehouse or a godownor any other. place is keepinggoods which have escapedpayment of tax or has kept his accounts or goods in such a manner as is likelyto cause evasion of tax payableunder this Act, he maya?thorisein writingany other officerof State.? tp inspect any placesof business of the taxable personor the persons enpged in the business of transporting goodsor the owner or.the operator of warehouse or godownor any other place. 1 (Z) Where the· proper officer, I10t below the rank of Joint CO!plllissioner,either pursuant to an inspectioncarried out under sub-section (1) or otherwise, has reasons to believe that any goods liable to confiscation or any documents or. books or thmgs.which ln his opinion shall be useful for or relevant to any proceedingsunder this Act are secreted in any place,lie may authorise in writing any other officer of State tu to search and seize or may himself search and.seize such goods.documents or books or things: Provided that where it is not practicableto seize any such goods,the proper officer or any officer authorised byhim, may serve on the owner or the custodian of the goodsan order that he shall not remove, part with, or otherwise.deal with the goodsexcept with the. previous permission of such officer: PrO\l'ided further that the documentsor ·books or things so seized shall· be retained by such officer onlyfor so long as may be necessary for their examination and for any inquiry or proceedings under this Act. Power of . inspem search and seizuft. 83 (3) l}l.e documents. booksor. things referred to in sub­ section (2) or . any other .: documents, ?ks or things produced by a taxable pers?Qr any other person,which have not been relied on for the issue of notice under this Act.or the rules made thereunder, shall be returned to such person within a pe!i-Qdnot exceedingthirty daysol 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 ptemises or. to break open any almirah; electronic devices, box. receptacle in which any goods, accounts, registers or documents of the person are suspected to beeoncealed, where access to such premises, almi? electronic devices, box or receptacleis denied. · (5) The person fromwhose.custody any documents are seized under sub-section (2} shall be entitled to make copiesthereof or take titractstherefrom in the presence of an authorised officer at such p1acean1time as such officer may indicate illthis behalf?? D.taking_ such copies or taking such extracts may,in the opinion of the proper officer, prejudiciallyaffect the ?on. (6) The goods so seized und??..section (2) . shall be released, on a . provisional b "· upon execution of a bond and furnishingof a seairi.ty, in sudi.manntr and of such quantum, respectively,as may be prescribed or on payment of applicable tax. iµterest and penalty payable, as the case may be. (7) Where any goods are seized under sub-section (2) and no noticein ·respect thereof.is given within.six months of the seizure ofthe goods, the goods shall he •returned to the person·from whose possesaiontheywere sei7.cd: . Provided that the period of six months may, on sufficient cause being shown, be, extended by the proper officer for a further period not exceedingsix months. (8) The Government may, having regard to the perishable or hazardous nature of anygoods, depreciation. in the value of the goods with the passage of time. constraints of storage space for the goods or any .otherrelevant considerations, by notification, specifythe goodsor class of goods which shall, as soon as may be after its seizure under sub-section (2), be dJsposed ?f by. the proper officer in such manner as may be prescribed. 2 ofl974 84 (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 Ibay be prescribed. ? . ......:.-...;:;,,., (10) Toe provisions of the Code of Criminal Procedure, 1973, relating to search and seizure, shall, so far as may be, -applyto search and seizure under this section subject to ·. the modification that sub-section (S)of section 165 of the saideede shall have effect as if for the word "'Magistrate? w?er it Q(;CUl'S. the word -C.00,IJU88K'Oel'• were substituted. (11) Where the proper officer has reasons to believe that any person has evaded or is attempting to evade the pay'ment . of any tax. he may. fQr reasons to be recorded in writing. sei7F the accounts. registers. or documents of such person producedbefore 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 proceedingsunder this Act <>rthe rules made thereunder for prosecution. (12) The Commissioner or an officer authorised by him may cause pun:hase of.anz.goodsor services or both by any person authorised bf him from the business premises of any taxable person. to check issue of tax um>ices or bills of supplyby such taxable person. and on mum of goods so purchased by such officer, such taxable person or any person In charge of the business pretnises\shallrefund the amount so paid towards the goods after cancelling any tax invoice or bill of supply issued earlier. 68. (I) Toe Government may require the person i;n charge of a Inspection of goods i conveyance carrying any consignment of goodsof value movanent exceeding such amount as may be specified to . carry with him such documents and such devices as may be prescribed. (2) The details ofdocuments required to be carried under sub-section ( I) 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 ? 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 a.Howthe inspection of goods. 2afl974 85 69. ( l) Where •• the, Commissionei: has · reasons to believe Powa- to arrest • . t:h? ?y pe,son ? CQQnitteq, any offence specified ,:lll clause [a) or clause (b) or clause (c) or clause (d) of ,. sµb--semol\,.(l) of section J32which is punishable under cla??i) or O,i)of.sab-section (l}or,sub-secticm (2) of the said section. he may,. by order, authorise any officer of S?1b\X to arrest sucbperson e; ·• (2) Where a person is arrested under sub-section (1) for an offence specified under sub-section (5) of $Cctio11132. the officer authorised to arrest a person shall inform s? person of the grounds· of an-est· and produce· him before a Magistrate within twenty four hours. (3) :Su'6ject1'to)the provisions of the Code of Criminal Procedure.1973,- (a) where a person ls.arrested under sub-section (1) for any offence specified?9er sub-section {4) of section 132, he shall be adoiiired to bail or in default of be%?f\!arded? the c?!=>41ofthe Magistrat.e;,. (b) 'in the case of a non-toglll7.ablt·and bailable offenct. the Deputy Commissioner or the.Assistant Commissionersruil}. for.the purpose of releasingan arrested person on baihw-otherwise. have the same po??s.J-Odbe subj? totlle .. ? pi:ovisions as an o???r.. ?-c.l}9e of ?.policqstation ..... • tafl908 70. (1) The prope,;,officer under.this.A? shall have power to summon any person whose1 attendance he considers necessary either to give evidence or to produce a do?tor any other thing in?any inquiry in the same manner;;u provided in the·case ofacivil court under the provisionsoftht-Cbdeof' €i'Yit?edure. 1908. Power to summon persons to give evidence and produce documents. 4Safl860 (2) Every such inquiry referred to in sub-section (1) shall be deemed to be a "judicialproceedings.. within the meaning of section 193 and section 228 of the Indian Penal Code. 71. (1) Any officer under this Act authorised by the proper Access to business officer not below the rank of Joint Commissioner shall . premises. have access to any place of business of a registeredperson 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 safeguardthe interest of revenue. 18 of2013 43ofl961 86 (2) Every person in charge of place .referred;to in sub­ section (1) shall, on demands mab available to the officer authorised under sub-section fi) or the i audit party deputed by the proper officer or atost·accountant or chartered accoua&ant nominated under seffion 66-- (i) such records as prepared or maintained by the registeredperson and declared to the proper officer in such manner as •Y 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 secti°°' 148 of the Companies Act, 2013; ' · · (v) the income-tax audit report, if any, under section 44AB of the Income-tax Act.1961; and (vi) any other relew.n?record, for the scrutiny by the officer or audit party or the chartered accountant or cost accountant within a peri? ,not exceeding fifteen workingdays from tl,ieday when such demand is made, or sucli further: period as may be allowed by the said officer or the audit party or the chartered accountant or,cost accountant. 72. (1) All ·officers of· Police, •Railways,•CUst? .. and those Officers to assist pn engaged in the· collection of bind tevenll'.e,including oflic:ers. villageofficers, and officers of central tax and officers of the Union tenitory. tax? assist the proper officers in the implementation,of'this Act. 'Ihe Government: m?y s.. by. notification, .: empower and require any other class of o#.ficers.to. assist the propel'. officers in. the implementation of this Act w'h?n called upon to do so by the Commissioner. 87 CHAPTER XV DEMANDS AND RECOVERY 73. (1) Where it appears to the pr911erofficer that any tax has not· been paid or short paid or erroneouslyrefunded, or where input tax credit h? ?h'wronglyavailed or utilised for any reason, othertli,ait]heJeas<>nof fraud or apy wilful-111isstatementor s'1:ppressionof facts to evade tax, h.eshall serve notice <>n?e ?on. charg?le with tax which has not been so paid or whl,chhas been so short paid or to whom the refund has erroneously . been made, or who has wronglyavailes}or utilis,edinput tax credit, requiring him to show cau?e wl,iyhe should not pay'the.amountspecifiedin the notice alongwith interest payablethereon 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 specifiedin 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 erroneouslyrefunded or input tax Q'e(titwronglyivailed or utilised for such periods other than those covered under sub-section (1), on the person chargeablewith tax. (4) The service -of such statement shall be deemed to be · service of notice on such ·person under ?on (l), subject to the condition that the groundsrelied upon for such tax periods other than· th? coveredundet sub­ section (1) are the same as are mentioned in the earlier notice. (5) The person chargeablewith 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. Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful misstatement or suppression of facts. 88 (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 . provtsions of µtis J\ct or the rules made there?der. (7) Where the J?f? officer is of the, 9pmion that the amount paid 'Wder 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 (l'f or sub-section (3) pays the said tu 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 ?geable with tax. determine the amount of tax. in? 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. · ( 1 O) · Toe proper officer shall isSue the-0rder under sub-section (9),Mthin three years from the due date for filing of annuat .ttturn for the financial year to· which the tax not paid9r short ppd or input. tax credit wrongly availed or utilised relates to. or within three years from the date of erroneous refund. (11) Notwithstanding anything .contamed in sub-section (6) or.sub-section (8), penalty under sub;-;section (9) shall be payable where an.y amount of self-assessed tax or any amount,..collected ?}? has not been paid within a period of thirty days from the due date of payment of such tax. 89 74. (1) Where.it appears to the prpper officer ?taIJJ.tax has llQt ? paid or short paid or erroneously.refunded Of!?here input tax crajit has been wrpl)glyavailed or utilised by reuon ?f fraud, or any willful-mis.statement or suppressionof facts to ?e tax, he shagsei:y,enotice on the person chargeable,withtax which.? 11otbeen so paidor which has been so short paid or to whom the refund has erroneouslybeen made, or who.has wrongly availed or. utilised inputtax· credit, ?utringbimto show cause ?hy he shouldnotpaythe a11.1buntspecified in the notice ?ongwith interest payablith?tto,?under section50 and a penaltyequivalentto the tat specifiedin the notice. ·, . · (2) 'Iheproper officer.shall issue the notice under sub­ section (1) at least .sixmonths prior to the time limit specifiedin sub-section. (10)for issuance of otder. (3) Where a. notice has been issued for any periodunder sub-section (1), the proper officer may serve a statement, containingthe cletails of tax not paid or short paid or erroneouslyrefunded otinput tax aedit wrcmgly)vailed or utilised for such periodsother than th<>,e.rfJ()Vered under sub-section (0, on the person ch? with tax. (4) The service of statement under sub-section (3) shall be deemed to be service of notice under sul>-section(1) of section 73, subjectto .the condition that thegrounds relied upon in the said statement, excepftheground . <i ? or any willful-misstatement or ?n of .·tacts to evade?for periods.otherthanthQ$e .. ? under sub-section(1) are the .same. as'are mentioned in the earlier notice: ' . . ' .. < (5) The person chargeablewith tax may, beforeservice of notice under sub-section (1), pay the amount of tax alongwith ?fftSI payableunder section 50 and a. penaltyequivalentto fifteen pa cent of suclftax on the basis of his own ascertainment of such tax or the tax as ascertained bythe proper.officerand inform the proper offi.cel'? writingof sus)lpayment '( {6) J,\leproper office,;.on r?pt of su? informatj.on,shall i}lot serve any nc>Jiceun? .sub-?on (1), iJJ:.respect of the tax so ?d or any penaltypayable.? the provisionsof this Act or the rules made ther?\W?r. Dettrmination of tu not paid or short paid or erroneouslyrefunded or inputtax credit wrongly availed or utilised by reason of fraud or any willful-nilsstatement or suppressionof facts. 90 (7) Where the proper officer is of the opu,uon that the amount paid under sub-section (5) falls shortof the arliount actuallypayable.he· shall proceed.toissue the 11&.ce aS provided for in· sub-section (1) bl·;respectof siich iltnount which 1alJs short· of the ;IDlO\lllt actually payable. ,. ·• d, .. ?:· -r ., (8) 'Wh??tany pmon chargeablewith. tax widersub­ ??P (J)paysthe said.? alongwith in? payable ·un? ?on SO.and a penaltyequivalentto twenty five · ?i '?nt of such tax wi? thirty? of is.meof the notice,''allproceedingsin respect of tlle said qotice shall be deemed to be concluded. . . ?i!'r (9)\ The proper officer shall. .. after considering the ' · representation, if any. made,?rthe.per&Ol1chargeable with tax, determine the amount of· tax, interest and pepaltydue from such person and issue an order. (1O)r 1he'Jm>perofficer shall issoethe order under sub-section ·· · ;(9) within· a period of five years from the due .date for · :filmg<,fanaual return for the financial year to which the tit.·aot paid or short paid or input tax credit wrongly availed or utilised relates to or within five years from the date of erroneous mund. Cpl·\VJiFaD)'.person5dvedwidi an order,'tssuedunder h,.,,,t:.???on (9) pays !}letax alongwith iJlterestpayable . ·· · tlier.?.911del"section 50 and a penaltyequivalentto fifty per;centof S\!chtax within thirtydaysof e<>mmtmication of the.or.4er.,'all proceedings·ujrespect of the said notice · shall be deemed to be conduded, . Explanation1.-: For the purpqses of section 73 and this ?on, - (i) . the ?ression .'"all proceedings,.in rqpect of the said flptice'"shall not include proceedingsunder section 132; (ii) where the notice under the same proceedingsis issued to the main person liable to.pay tax·•4nd some other persons, and such proceedingsagainst the main person ha.-e been conduded!ihder section 73 or sedlon 74, t1te Rroceedingsagamsfallt1ieperionsliable ufpay penalty :'Jmdersections122, 125,129 and130 are deemed to be :e '.d>hcluded.· i · 91 Explanation2.- For the . purposes of this Act, the expression "suppression"shall mean non-declaration of facts. or information which a taxab?personisttqwred,todeclarein the return, statement, report ot my· other ?fufuished undtr this Actor the rules niade .thereunder,or failure to fwn!sh_? information on being asked for, in writing,byth.eproper officer. 75. (1) ·Wn?t}if?ce bfnotice or ?'(or<ierJS stayed byan ordefof a court or AppellateTribUQ..t,.theperiod of such stay shall be excluded in computingthe period ?pecifiedin sub-sections (2) and (10)?f?on 73 or sub-se¢ons (2) and (IO)of seqion 74, ? :tlje¢asemay be. . . ; .. ·· • .. ;-,, ,.,, General provisions relatingto determination oftax. (2) W]lereany.? Authorityor AppellateTribunal or. court am? tltet,the notice issued.under sub­ . section (1) of? 74il not SQStainaWefor the reason tbaluhe charge(oHraudor anywilful mis IDkmeator supp.-essionof facts to evade tax has not been established against the person to whom· the notice was iuued, · the p? officer shall.?.•.tJie tq.? by:$II.Ch person, cleemingas if the. J1Qticewere•iuued undersuJ>.. section (1) of section 73. · (3) Where any order is req? ? l>eissuedin J)W'S\lanCe. ()fthedirection .ortlie?peJJ?':Authority?.r,.?e . 'µibunalor a co?. such order shall be ?uicf Within two years from .. the .date.ofcommunicatio.qof the said .. direction. · (4), -An' opport\lllityof·beJringshall be granblclwhere a requestis received in writingfrom the ?oon chargeable with tax or penalty,or.where any adverse decision is contemplatedagainstsuch person. (5) 'Iheproper officershall,if,)?cient? is shown bythe person chargeablewith tax,gtanttime.tothe said person an,4adjown the hearingfor reasons to be recorded in Jri?png: . . Provided that no such adjolitnnientshall be panted for more than three times to a person duringthe proceedings. · ·(6' The proper officer,in his .oid?shall set out die 'relevant facts and the WIS of his decision. · ';, 92 (7) The amount of tax, interest and. penalty demanded in · the order shall not be in excess of.the 8.IDO\Jllt specified in the notice,and m, demand .,Mlall_be.con6nned on the grounds other than the gro??cifiedJn the notice. (8) Where the Appmate Autborit)! .. or Appellate Tribunal or court modifies the amount of tax determined by the proper offifer,.t.h?ammmt (?f? ??- -?ty shall stand modified accordingly. taking into account the amount of tax so modified. (9) The in?rest on the tax short paid or not ?d shall be payablewhetberornotspedfiedbi the order determining the tax liability. · · (10) 1be ad?diattionproceedings shall be deemed to be concluded, if the order is riot isSlled wftbin three years as provi4ed·for in sub-section (10) of section 73 or within fiw'years as provided for in sub-section (10) of section ,14 •. (11) .An issue on which. rfhe .. Appellate Authority or the ?· '1nbunal or the High' Court 1- 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 SµpJem.e Court api.tiSt such declsic)11oft.J;,e.AppellateAuthority-or the ApptJJate'1ril>unal • or the· High Court is •.?Fnding. the pen? ? 1,etweentile date.ofthe decisionof the Appellate'Authortty·andthat o( the AppellateTribunal or the date of declsi011 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 Coµrt shall be excluded in computing the peri<M.lreferre<l to in sub-section (10) of section 73 or sub-section(lO) of section 74 where proceedingsare h)iijated by .. ?y of issue of a ?w cause notice under said sections. . . (12) Notwi?dlng &ri)"tlilngcontained in section 73 or section74, where lU1Y• amount of ael(.:assessed tax in accordance· with at return furnished ·under· section 39 remains unpaid. either wholly or partly.· or any amount of interest payable on such tax remains unpaid, the same sbal1 be recpvered under the provisions ofaection 79 • .. {13) Where any penalty is· imposed under section 73 or '"'?11 ?4, no penalty fOT the .same .?,Cl>I' omission shall be imposed on the saJDe person ? any other provision of this Act. · 93 76. (1) Notwitqstanding anything J? the contrary contained in any .or?r or direction pf any AppellateAm:hority or Appell..re Tubunalor p>9{t.Qfin any other provisi<?D$of this Act or the rules made ther? or. anyotlie,ij.wfor the time being in force, every person who has collected from any other person ? ?owtt"'as'representingthe tax under this Act. and has not paid the said amount to the Goveminent. ·shall· fo,;thwithpay the. saidamourit to the Government. irrespectiveof whether the suppliesin 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 why the said amount as specified in the notice, should not be paid by himrto theGovernmentand why a penalty et}Uivalentto the ahiount·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, ma.e •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 determiried. (4) The person referred to in sub-section (l) shall in addition to paying· the amount referred to ul' sub-section ( l) or sub-section (3) also be liable to pay· interest thereon at the rate specined un?r 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 he? shall be gran? .wherea request is received in writing from the person to whom the notice was issued to show cause. (6) The proper pfficer shall ?ue 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 th.e period of o,:ie ye,r. (8) The proper officer, in.his order, shall set out the relevant facts and the basis·ofhis decision.' /-i<> Tax collected.but not paid to Government. · 94 (9) The amount paidt() the Governmentunder sub-sett.ton (lJ or sub-section'(3)shallbe"?? against'tlte? pa?ble,if any, by the,persotfin'relationto the supplies referred to in sub-secfion(1). · . . _, ?- (10). Where any surplusis left afltrtlie?ustm?tWlclersub­ section (9), the amount of suqi surplusshall either be credited to µte Fund or refunde? to the person who bas home the iacidence of such amount (11) The person who has borne the incidence of the amount may applyfor the refund of.thesame in accordance? .. the provisionsof section 54. · •· 77. (l) A registeredper50l1 who bas paid the central. tu and State tax on a tranSaction considered by ·binl to be an intra-State, supply,but which is · subsequentlyheld 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 registeredperson wbo ba,,.paid integratedtax on a transaction .considered by,·:hiJnto be an inter-State supply.but which. is ..ubsequentlyheld to be an intra-.,. State supply,shall.not be requiredto pay any interest on the amount of Staie tu.payable. . Tax wrongfully? and paid to ec. Government or SI Government. 78. Any amount payable_bja.taxable person in pursuance of an Initiation of recomJ order passedunder this Act shallbe paidbysuchpefSOll? proceedings. . a periodof three months from the d.ie of service of such order failingwhich recovery proceedingsshall be initiated: Provided that where the proper officer considers it expedient in the interest of revenue, he may, for reasons to be recorded in writing, require .. the said taxable person to make. such.J,>ayment within such .periodless 'than a periodof three months as'inaybe specifiedbyhim. 79. (1) Where any amount. payable by a ?n to the · Recovery of tax.. Government under any of the provisions'of this Act or the rules made thereunder is not paid,the proper officer shall proceedto recover the amount by one or more of the followingmodes, namely:- (a) the proper officer may deduct or may requife,any< other specifiedofficer to deduct the amount so payabl?;fromany :.rooa1ey owing to such perwn: which iµay be und? th? control of the proper officer or such other specifiedofficer; 95 (b) , the proper officer. may recover or may require any other ?ed · officer :to rec:over the amount so payable by)?'·and ·selling any goods belonging to ?th '? which ? under the control of the proper officer or such other specified officer; · · · · " " · t..·s:· -'? •CJ (c) (i) the proper offic?may,by a? in writing. require any ot.ber?l'Sf>n ?m?om money· is due or may beco?eaue to ?ch person or who hol?or,Dlay?ubsequ?ily,holdmoney for or on.?unt'of.S9Ch,?- to pay to the Government s: eith.er .foJ1bwithupon the money;?mu:g,due0( beingheld, or , within tl;le tip:le sPFcified in tp.e notice not being before the money becqmes due or is held, 'so mucbQfthe money as is sufficient to pay the amount ?ue·froni·sucllperson·or the whole ofthem<>geywl)enifisequal to or less than that amount; (ii) every pepon to :whopithe DQtice is issued under sub-claµse, 0) ,, shall be bound to comp)¥ with sucb, nqti? and in particular, wher4 any such. ffl>tite is issued to a post o?. banking oompany 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,nutwlthstanding any rule, practice or requirement to the contrary; (iii) in case the person to whom a··· notice under. sub-clause· (l) ··has been issued, fails to make the payment in pursuance thereof to the Goeernment, be'·· shall be deemed to be a defaulter 1n respect ofthe amount specified in the notice arid . all the consequences of this· Act or the rulei made thereunder shall f<>lld'w; (iv) the officer issuing a notice ? sub-clause (i) may,.?t any Um,1t,"'1llt:nd.,.fN··I'.? such. notice, or .. ?n,d the . time fQI'· roaking any payment in pqrswuice ofthe notice; . 96 {v) any person making any payment in col'.l)plia.nce.with 4 no? issued un4er sub­ cl?use. (j.) shaU be de«;? to have made the paym?nt VJ1<\?J'R.?,,4uthorityof the person in default. 8RA. .. $uc,h;?ent betng credited ffi, ,? Gpv??l·•• .shall be 'deemed to constitute a goodand sufficient disql.arge of the liability of such person to the person in default to the extent of the amount s?fied r?' the receipt; {vi) a11y:person .. 4isc!iarging /any liability to the person in defaultafter service on him of the notic?.issued under . sub-clause. (i) shall be .persona.Py.liable· to 'the Government to the · ?ent · of the liability d!?harged or to the ?eht of the.J!?bilityof the person !ii drfault for tax, ·interest and penalty, whichever is less; (vu) wJ;i,er.e,? .. ??. on whom a notice is served und.?I sub:,cla??(i) pWve$ to the:satisfaction of the officer _'j?ulflgthe. n<>pcethat the money demanded.or. ?y part thereof was not due tol:he·person inddault orthat he did not hold any money for or on account of the person in default, at the tune the notice was served on>him, nor is the money demanded or any part,:,thereof,likely ta become due to the said person or be held for o'r on account. of such · p.eqJOn, · nothing. contained in this section shall be deemed to require the person on whom·the·.•hotice has been served ·to pay tQ the Government any sudt money or part thereof; (d) the proper offi¢fr Jllay, in accordance with the rules to be made in this behalf, di? any movable or immovable property belongillg to or under the control of sucb ..p?pon, .. apd . cletain the same until the amount payable is paid; and in case, any part of the said amount payable or of the cost of the distrc:? or keeping of the. pr?perty, remains unpaid· for a period of thirty ?y$. •ext after any such distress, may cause the sald property to be sold andwith the·proceeds of such ?e. may sati.Sfy the amount payable atia the costs mduding cost of sale .. remaihi.ng unpatd,,andshall ?ndet the m.rplus amount, if any; to,su.chfei'$on; 2ofl974 97 (e) the proper -0fficer may prepare a certificate signed by him?· the amoUI1t· due from such personind send itto the Collectorofthe district in ·•which such personowns any propertyor 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 p:roceetfto· recover from such person the amount specifiedthereunder as if it ·were an· arrear of land revenue; (0 Notwithstandinganythingcontained in the Code of Criminal Procedure, 1973, the proper officer may file an application · to the appropriate Magistrate and such Magistrate shall proceed to recover from such person the amount specifiedthereunder as if it were a fine imposedbyhim. (2) Where the terms of any bond or other Instrument executed under this Act or any rules or regulationsmade thereunder provide that ?y amount due under such instrument may be recovered in the. manner laid down in sub-section (1). the Fount may, without prejudiceto any other mode of recovery, be recovered in accordance with the provisionsof 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 eaca such Government 80; On an applicationfiled bya taxable person, the Commissioner .Payment of tax and other may, for reasons to be recorded in writing, exten? the time amount iD installments.- for payment or allow payment of any amount due under this Act, other than the amount due as per the liabilityself-assessed in any return; by such person in monthly installments not exceeding?enty four. subject'to payment 'of interest under 'section 50, subject to· such conditions and limitations as may be prescribed: 98 Provided that where there is def1"1t ,in pa}'ll)fflt of any one installment on its due date, the whple puts? balance payable on such date shall . hffiome due . and,payabl?forthwith. and· shall, without any .furthernotice being served on the .person, be liable for recovery. 81. Where. a perso11, after any amounthas beco1I1e,duefrom him, creates a? on or parts "Withthe property belongingto him or in his possession by,wayof sal?,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 chargeor transfer shall be void as against any claim in. respect of any tu or any other sum payableby the said person: Provided that, such chargeor transfershall'liptbe void if it is made for adequate consideration, in good fai? and without notice : of the pendency of such proceedingsunder this Act or without notice of suclitaxor other sum payableby the said person, -9r with the previous permission. of the proper officer. I Transfer of property to? void in certain cases. I I il 31 of2016 82. Notwithstandinganythingto the COlltrary contained in.?Y 1',w Tu to be first chargeon for the time being in.force,save u, .o?erwise provided in. the property. Insolvencyand BankruptcyCode, 2016, any amount gayable by a.taxable person or·any other person on· account of tax. in?or.penaltywhich he is liable !OP,Y to the Government shall be a first giarge on the property of such taxable person or such?on. · ·· 83. (I) Where during the.pendency ofany proceedingsunder section62 or section 63 or secijon.,?.or section 67 or section 73 or section .74, the CQ?ioner is of the opinion that for the purpose of protectingthe interest of the Government revenue, it is necessary so to do, he may, by order in writing attach provisionallyany property, includingbank account, belongingto the taxable person in'such manner as·maybe prescribed. (2) · Every such provisional attachment shall cease to have effect after the expiryof a period of one year from the date of the order made under sub-section (I). Pnwisional attachment-, protect revenue in certaill cases. 84. W11e.rea.'1y notice of demand in respect of any tax,, penalty. C'.ontinuation and interest or any other amount payableunder this Act, (ht:reafter validation of certain · h' · r. ed " · d ") d recovery proceedin=m t is section re,etr to as Govemment ues • is serve i,- upon any taxable person 'or any other person and any· appeal or revision ?plication is filed. or •.any. other proceedings is inJti?ed in re.speptof such Government dues, then- 99 (a) where such Government dues are enhanced in such appeal, .. revis!<.),Jlor 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:.3covery proceedings In ?lation to ·• such Goveriunent dues as are covered by the notice of demand ?ed upon him. before the disposal of such appeal. revision or other proceedings m.ay. without tht, senice of any fresh notice of demand. be ·continued· from the stage at which such proceedings· stood, blunediately before suqh disposal; (b) ,.where such Government dues are reduced in such appeal, revision·or in other procee<finss- (i) it shall not.be riecessaryfor the Commissioner to serve up.,n the 'taxable person a fresh notice of demand; (ii) the Q>mm.issionershall 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 up<>n 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. 100 CHAPTER XVI LIABILITY TO PAY IN CE&TAIN CASES 85. . ( l) Where a taxablep;san, liableto pay tax under this Act, transfers his bQSiness in whole or in part, by·sale, gift, lease, leave and license, hire .or in any other manner whatsoever, the taxable person and the ?n to whom the business is so transferred shall. jointlyand severally, beliablewhollyortotheextentofsuchtransfer,topaythe tax, interest or any penaltydue from the taxable person up to the time of such transfer, whether such tax, interest or penaltyhas been determined before such transfer,but has remained unpaidor is determined thereafter. (2) Where the transferee of a business referred to in sub­ section (l) carries on such business either in his own name or. in some other name, he shall be liable to pay tax on the supplyof goodsor services or both effected by him with etfect &om the date of such transfer and shall. if he is a registaedpersou under this ?,apply Within the presaibedtime for amendmalt ofms certificate of registration. Liabilityin case of transfer of busineSS. 86. Where an agem, suppliesor receives any taxable goodson Llabilityof agent and behalf of his principal.such agent and his principalshall, principal. joimlyand severally,be liable to pay the .tax payableon· such goodsunder, this Act. 87. (l) When two or more companies are amalgamatedor mergedin 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 or' such companieshave suppliedor received any goodsor 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 supplyand receipt shall be included in the turnover of supplyor receipt of the respectivecompaniesand they shall be liable to pay tax accordingly; (2) Notwithstandinganythingcontained in the said order, for the purposes of this Act, the said two or more companiesshall be treated as distinct companiesfor the periodup to Oledate of the said order and the registration certificates of the said companiesshall be cancelled with effect from the date of the said order. Liabilityin case of amalgamationor :........J of companies. .._.., 31 of2016 88. 101 (1) .W,henany coin:vany is being wowidup whether under Y' the.9!4?H;of,a cpllf!. 9r Tribunal· or: ?We?e. eyFry . perso? appointed as receiver of any ?set? of a company (here??erip.this .sec?onreferrefto? .the"liqllida?or"; shall, within thirty days ?? .. his appointment, ,gj.v intimation of his appointment to the Commissioner. ' (2) The Commissioner shall,' after making such inquufi»-, callmg for such information as ht mayd? fit, nofffy1' the .liquidator within three months·irdm 'the datJ1bi --, which he receives intimation '.bf th?"'appomtment of''-: the, liquidator, the amount- which m, !lie opinion of the -: Cemmissioner would be sufficientto·wo?.de for any tax, r' --. iateress.or penalty which is then, orJ?Jikely thereafterto become, payablebythe company. ·, r:l Li?lplityin case of cothpanyin liquidation. 18 of2013 (3)' · When::anyprivat?:cpmp?fis -wo\lll?-up'andany? · inte?est or penaltydeter?? under this Act on dit, ,,f??J>anyfor anyperiod,Wheter\)ef?re0? ,inthe CO';'fSe r :of?t? its Jiq?clatiOJ1,?not be/eCoVered,then every person who was a dir?ftorof suchtp1np'anyat any time,_ duringthe periodfol whicl\the? w? due shall, j?intlt) ?d severallys . be liable for the p??ent of sue?--?: interest or penalty,1JIDessheproyesto the satisfaction of the Commissioner that Suptnon-recoverycannot be a¥-butedtoany gross negleft,Illisfeasahceor breach.?{,( duty on his part in relation to the affairs of the company .": 89. (1) - -Notwithstandinganything contain.edin the Companies' · 'At£ 2013;where any tax, interest or penalty due from a private company in respe? of any supply of goods or services or both for anyperiodcanriot be recovered, then, eferfpetson"whowas a, director of the private company > duririgsuch period'shall,jointlyand severaUy,b? liable ;jfor the payment of such tax, interi?or penaltyµnlesshe: P!oves that the npn-recoverfc?i?e?ttlibtite?}o?y .gross neglect, rmsfeasance or breach of-dutyon his pm in relation to,theaffairs of the company. ' (2) Where a private company is col\'W!tted into a public .,,icompanyandthetax,interestorpenaltyinrespectofahy· supplyof goodsor services or both for any period during ._,:'w?ichsuch company was a, privat?company cannot' ' ;, be relovered before such con.v?on, then, -nothing contained in' sub-section (lJshaU'appfyto anyperson who was a director of such private company in relation h0 to any tax:, interest or penalty ifl:respect of,such supply of 1•oigoodsor services or both of such private'company: ?··. .,:;':.,,: -? .., :\ c>:;, , Prqvkkd·that nothing,containt.din,J:W,. sµh?section shall apply to any personal penalty imposed,on sqch director. I uibilityof directors of private company. 31 of2016 102 Notwithstandingany contractto the contrary ?d any 'other law for.th?time bangin force, where any firJl'lis'liable to pay any t?x/inte?estor penaltyunder this Act, the .1irm? each of th??e?r?f the firm shall.· • j?intlyand severally.be liable for sucn pay,mertt: .,. Provided that where any partner retires from the firm, he or the firm, ?all intimate the,date of fCtirementofth? sai4 partner to :;:;:r?zn??!·?:::???=::?: .: ::d?1: date of his retiren;ient.whether determined or µot, on? ?: Provided further •uilt· if no such intimation is giVeti'within one month from the date ? retirement, the liabilityof sudl• partner under the first proviso shall continue until the date M'Wbich'su.ch intimation is received by the Commissioner. 91. Wh?e _the .busin,essin ?.of which a,.1y ? interest. or P,?ty. is payableunder .1flisAct.is . carried on by.any guardian, trustee .. or .ent. of a .minor or other inc;ap?tated person on.behalf?f?d for the benefit of such minor or other incapacitated?i thetax.iil?est or? sbal1.?llWed upo.11.andrecovenal>I?fio1:;11such,? ?pr'?t in likenianp?m,dto.?.? empt _as.1twQµlij?.??ed and i:ec;<iverablefro? any such ?or or o.therincap? person, 'as ifhe ? a major or.capacitatedJiei'so1lan4? if he we? conducting me?.himse.lf, and all the provisionsof this.?Of the ruJ?ina,Jethereunder?· ap?lf;!lCCOrclingly. 92. Wh? 1?e.estate or any pqrtiqµ, .of the. estate. 9f a ?le person·pwimga.b?in? of which anyt? iilt?est or ?nal?? p?pble,in??rtfqs? is under the co11trolof the Court.ofWards,the?orGeneral, the Ofli.eutl.T.tv.stee or aµ.y receiver .. 01 m?er (including1ll1Yperson,w;?et be his de?Jgnati?; who in,fa? inanagesthe bqsiness)'apJ>Qinted by or un4!? atJ.yorde; R(.?(:()? the ? interest or pe?alty shaUJ,?levied upon ?d, .t,e recoverable,from such Cour,t of Wards?·Adininis?tor.Gcperal.. Officiai.Trustee, .. ??eiv? or manager in like IIWUlffilitdto thf:same ?t as \t w:01il?be determined and be recoverable from the taxable person as ifhe wei:e:?llCtin.g the??hi?elf. andalhheprovwons of. this "'4:lPr the ?s,f\lla4e therel.lUder shall apply ac?orc:lingly. . . 93. (1)<,?ve as.o.yt?rwi$Cprqvid?din the Insolvencr::?d . . .B?ptcy Co?}J:tl6,wherea person,lia?le.tQ3PV .? interest W penaJty'underthis Act, dies, thf:.p-. ? V ? '.. ' :I' . ,/·., • .•; . . ' . ·._.;_.,_,: ·,.,. : .•. ·: • (a) if a business cal.lied on ? the person is ?ptimied after his death by,his legal representative Ol'·:fIIY other person, such legal representative or other person. shall be liable·w payt-., interestdt penalty due from such persollunder this·A? and Liabilityof partners am firm to pay tax. Llabilityof guardians. trustees etc. Liabilityof Court of Wards etc. Specialprovisions regarding liabilityto pa, tax, interest or penalty iJ! certain cases. 31 of2016 31 of2016 , 31 of2016 103 (b) . if the b?ss !.?ied on by the ;?rson is discontinued.. ?ther. before. or aftei .l.J.j.sdeath, his1eg? J'.9)?e? be?? to pay, out of the estate of the deceased, to the extent to which • - - I the ?·li5 ????g the?e, the tax, interest, ?I"p?@ty;dµ.efrom such person under this Ac4 .•... ' ' ,, l , . a··.·: whether such tax. lnte?for penaltyhasbeen deterrliined? his death but has remained unpaid or is determined after-. his death. ',:- . (2) 1Save -as oth? pro?(,1¢din tile Insolvencyand B?ptcy q,de,,20? wb.?fe.a ?e person. liable to pay tax, ipterest ? ?ty ?r ?i?? is a Hindu ?vid.ed 4miJy 01' an:asspciatiBnqt ?ns and the ?pertyoftlleHin?uundivu¥df.aniwsrrw-e?on . of persons is parti.tion??ongst tlisXH!ousmembers or. ?up$,, '?fm?bers. .. ?,n,_ each -? ? group Jlf J):Jembers_,?,JOintly,ai,id?.-? liable to pay the tax. ?t or penf}tydue froin the,jaxableperson · under_Jlj_i?),\ct'W ? the ti?? oftlie?on whether such tax. penalty<>!inte.test? l>eeniete:rminedbefore partition but has reinairled uft'paidoris defermined after · the partition. (3) ·_s.e.as.,-???-.prQl'i?? tht:J;??cy .? ,!;'=!?Yi?:r??ii???;t;?d:::?·?n?=· . ?d thefirmjs diswfyf!d.ffi?.,?ery persopwho was a .• shaDi{MS??£; penaltylias been determinedbefore the dissolution,_but ?as remainedunpaid oris deti!i-mined ·a,ftel:dissolution.r ?. _::rr·· ;- _ _ _ )t5 (4) Save. as otherwise ?,-• 1-J,lnsolvency and Bankruptcy Code, 2Ql(;, wh,« a taxable person liable to i,ay: tax. interest or pelMJlty,µnderthis Act.?. (a) is the guarCllilll·.··??a,1\\1ari{_<>ll_wbosebehalf the business is camed'on ?Ytheptdiail; or ,f; ,.\,. (b) is a trustee wl}.ocarries on the business under a trust for a beneficiary, then, ·if tl'legti?rdfanshlpor ttust.U terminated,.the -ward or the beneficiary'shall 'be liable· to ·pily'the tax, interest· or penalty due from the taxable person 1.ipte·1tlie time of tluvtenriination of the guardianshipor trust, whether such ? interest or penalty has been deter,:µ?'4,befor?, the ?tlllin,ation of ?ardiatla.lup-qr trust· but has remained unpaid or is determined thereafter. 7430£2012 104 94. (l) 'W}lerea 'taxableperso?'? · a'rum,·or an association of Liabilityin other a4 personsor a. Hindu unaivided familyand such firm, association or familyhas:discontinuedbusiness- ,'.}\-;,j{:j .::· . 'f t,, . . .. _· (a):''?etax;interat,?r,?payable.underthis Act . ' by such mm, associatirlrt'br family up to the date of such discontinuance may be determined as if no such disconnnuance ?d?en p]ace;and •',)!fl'l':I' ,,· f •;, ; (b). everypersonwho,atthetimeofsuch discontinuance, was a partner of-such firm, ot a m?ber of such association or family,shall, notwithstandingsuch ·?discofitmuance,jointly and severally,'<be:liable ' .. '[o?the ...paymentof tax and · .. iriterestdetermined ana?? imposed and payablebtsuclifirm, ?bdationor family,whethei?uclimrandinterest t':::?j? determined or penaltyhtlposedpriorto or . Wf such discon?uance and subjectas af9,:-esaid, . 'Uteprovjsions of . this Act shall, so far as triay be. apply?·if every such person of partn?r or niember i?re)ilinscl(ataxable,?1Lr ·,. ' (2) W];lere.a cbang? has occurred in the constitution of a firfflftt.' .· usodatioWof?ns,thepartners<ttthe finn orllje?fsof assoaatiBn,'as·itmstedbeforeandas it · ? 1fflerthe tec<>nsti?tt,?11,f11a1J,wtth?Jfprtjudice to thi provisionsof ?on'?, jointlyan4severally,be li,?leto pay? interest"?r?@tydue from su? firm or ?oda,tion;forany periq?before i?,reconsU??on. l (3) The p?mons·.??J!\>:section(1) sh?, so ra;as 'may be, apply where the taxable person, being a firm pr associati<m ofpersons is dissolved or where the taxalJle person, beinga Hindu t1n&vided Family,has effected partitionwith respect . t6 ·t1ie •. business carried} on by it and ·. accordinglyreferences in . that sub-section to discohtinuan?shall .. ' be construed . as reference to dissolutio?;i.as the?? may be, to partition. Explanation:-Forthe purposes of this?hap?er,- . (a) · a ?LinutedLiabilityPartn?ip" formeqanq,J?gi?re? , under, the provisi<.>nsof ?JJmited Li.abilityPat:tn?p . Act, 2012. shall alsq ?- cQS$d,eredas a firm;, , II::. (b) ?court'"? theDistrid Court. PlighCourtor Supfeme Court. · · .· .. · ··· 1 95. 105 (a) "a?vanceruling\fil? ? decisio.nprovidedby the .. ,,, · Autliorityot the'Apptllat¢iutli<>rityto an applicanton matters or on questions ipecifiedin; ,uo?section (2) of se??on97toU?sectjPP.{?)}<>f?gn 100,inrelation to the supplyof g?Bf,S??-ifib?undertaken or proposed to be undertakenbythe applicant; • 4 (b) "AppellateAutho?-means the Appellal!.t\l.rthorityfor Advance Rulingconstituted undersectlo?.99. (c) "?t··?1tµy,person registered,otdesm,usof obtainingregis?tiol).QDdel'this Act; (d) "application"mtans'an applicationmadetotheAuthority under sub-section,{l) of section 97; __ ? .:t?fi? 1·-?Jr.<: r,,_ :>"-? : .r·.:J-r.-(::.z: -1..,,., (?) '"Alitliority"fu?$the.Aiith,orityfqr Advance Ruling. constituted under section 96; Definitions. 96. (l) The,:Government shall, ,by ,notification, constitute an Constitution of Autli Authority to be Jui.own as the ManipurAuthorityfor for Advance Ruling. Advance Ruling: I>rovided?.the Qpvenunent piay, on-therecommendation of the Council, noµfy ani,??ority.lqcated in another .Sµte to act as the .I\Jlthorityfor ?s1' •. ,; {2) The Authoritysnallctiri?ist.of- . . . .. . . . "' (i) one member from am?ngstdie officers or'central ?and , (ii) one memheLf;romamongst the officer&ofState wr, ·i,; L, - . to be appointed by the Central Government and the. State Government respectively. ?:; (3) The qualifications,-the DJethpd;ofappointment of the members and the terms and conditions of their services shall he such as may be prescribed. 97. · (1) An applkanNiesirousof ?btainfugari a?vanceruling Applicationfor advance under this CHaptetma·yririili''an applicatiQnin such tilling. form and manner and accompaniedby such fee as may be1prescribed,stating.the4Uesliononwhich the advance nwng is soughttir, 106 (2) The question on wHith'1theadvahce ruling is sought under this Act. slillltWfh'?bf, - (a) classification of any goodsor services or both; (b) ·, -applicab?ia notifi.ution ·Issued under the provisions of this Act; ''.' - - ::':JP'· 'J? {\'- .. : ? . ,-?"_:[?-:;,:- . '• (c) determination of??- ?4 value.9fsupRlr,gf goods Ofservices or??; · " · · · f>i(d)admissibility'of inputtax ?t of tax paid or deeined1foHave been paid;" . ':.' . . .. •.. . ,J . . ; r --?-· (e) determination of the liabilityto pay tax on any ·; go9ds'orserricea or both; (f) ?heiti?applicantis required to be registered; (g) ·· whether any particulaf.thingdone·bythe applicant with respect to any goods or services' or both amdunts to or results in a supply of goods or services or both, within the meaning of that term. ; ;!_ .. :) 98. (1) On receipt of an application.··the Authority shall cause a copy thereof to be forwarded to the CCP,!Ceptedofij.cer and, if necessary,call ttp<,,n,him to? 'the .relevant records: '· ,,i' Provided. that wh.-.anyrecords have been,caJled.for by the Authority in. any case, sudi records shall,?ss.sccn as. p<>ssµ,Ie,be returned to the said concerned officer. (2) The Autb:ority·may,after examining theiapplicationand tht?record& called for and after hearingthe'applicantor' his authorised representative ana the· concerned officer or his authorised representatiye, ;byorder, either admit or reject the application: . . •: )L Provided that .the Authority shall not admit the appli?tion where the question raised in the applicationis' alreadypending or decided in any proceedingsin the case of an,applicantunder any of the prd+isionsof this Act: " ,. Provided further that no applicationshall be.rejectedun4?r this sub-section unless an opportunity of hearinghas been given:to the applicant» L · · · . Provided alsQthat. where,? ,appli?o.n ? ?ected, the · ,,:11eason, for such reje,¢on ?-? specifiedin.the order, l (3) '",A copy ofevery order '9,adt.µrider sub?sectio(l (2) shall be sent to the applicantand to the.ronceffled officer. Procedure on receipt '1 application. 107 (4) Where an applicationis·adni'itted under sub-section (2), the A¥thoritysliall;aftei-mmtningsuchfurther?erial as may be placed ?fore· Whythe applicant or obtalned by the Authdrftyand after"providingan opportunity1· of being heard to the applicant or . his authorised repres?I!tative as well as . to. the ionq!rned_officer or his author?a 'representative,pronounce its acfv?nceruling on the question specifiedin the application.· -'.C .:? . C. ' (5) Wb,eiethe m?mbers ·of the Aµthorlt,ydiffer on any <fy?tionon wpich.the advance nµfug is sought.they snail state.? poptt or points on wJuchtheydiffer and make a reference to the AppellateAuthorityfor hearing anp decisj.onon such question. · (6) 'lhe Authority'-shall.j,rono,uriceits advance ruling in writing within ninety days'from the date of receipt of application. · (7) A -?PY.·. of the advance ruling pronounced by the ?erity duly signedby the·? and certified in such manner as niay be. prescribeds}wl be sent to the . applic:ant,the concerned officer·· and the judsdictional officer after such pronouncement. ";: ? f ? -? 99. The Government shall,bynotificatiOil,constitute an Authority to be know.p.as ManipurAppellateJ\uthoritrfor Advance , . R.Wingfo,rGQods and Services Tax for hearingappealsagainst the a?, Juling _pronounq!pby the Mvance Ruling Authorityconsistmg of- · · ·· · · (i) ?e r?¥ -??.rn!¥<>nei' . of Central. tax as n · ?· t&i'bythe Board; and . . · · :, .. ,'8P ·· .. ·,: (ii) "'tlieeommtssioHerhfstatetiJt ._, ,.,1 < fr .,, Pi?vid??f'thatthe G?tlml?t?Y,1.>ntherecommendations of the Council, notify any Appellate·Authority'located in another State.or Uni<>?ltrJ#oryto &;ctas the AppellateAuthorityfor the State. . . . ·.· ·. · · . 11·· . • · ·' 1:f·, Constitution of Appellate Authority for Advance Ruling. 100. (1) -, 1iii'lco11?e%ed?fficer,thejurisdictional?tJkerof an Appealto the AppcDate applicantaggrievedby any advance rtiling'p'ronounced"· ·-Authority. Qndt;rsub-?ction(4) of sectio1198,may appealto the Appr.illateA':1?Q.rtty.· . :i;, · , . . : . . ? ....;;; (2) E\Teryappeal under this section shall be filed within a Tpei:?od,p(??? f'l;9.nithe d?teo.J,1which theruling squp\ tp ?i\P?aleg1?t.iS; cqnun?catedto the concerned officer, tqc: .,j\J,ri$;ru?!i,onal.. ;Officerand the applicant: . · '"-' · ' " · 108 Provided that the Appell? Au?ity·may,jf it.is satisfiedthat the appellant.waspreventedby asp.fficient? from P!esentingthe appealwith41 thf: said period of thirty da,s, allow it to.\:>epresented within.A furthefperiod not exceedingthirty<la?t'. . ' (3) Every appeal?? this sectirin·shallbe i11,!ucliform, accompaniedby_such_feeand verified i.µ:s\lchmanner as may be prescribed. · ·,;. 101. (1) 1JieApp?te Authority may,after,giving ??-partiesto Orders of Appellalel the appealOJ."reference an opportunitycfbtjng heard, Authority. p? such Qrder as it think fit,.co? or,,m?g . the ruling appealedagainst<>rrefth'? to ... · · \j2) The order referred to in sub?secti?n(If shallb?;passed \ withina period ofninety'daysfrom the date 9{'1ing of the appeal under section 100 or a reference.\lllder sub­ section (5) of section 98. (3) \.yherethe members of the AppellateAuthority differ on arlr point or points referred to in appealotreference, it shall be deemed tbaOio advance rulingcan be issued in respect of thetquestion under the appealor refeience. .Applicabilityof? ruling. Rectification of? . ruling. ! ? ·; "· __ \,. -·- . . . \ ·; __ ': \_"·:-c:· '..,-?- --_. ;,;-??,-;;·-: ;. __ . ;:, Provided tfiatno rectification whichnas the effect of enhancing .. the tax liabilityorredudng the amount of admissible input tax credit shall be made ??? the app??t.orthe appellap.1?as.b??:givei,.an opportunity ofl:iein??eard....·_ · · · · 103. (1) ?::-?p=U=??i::: only- · ... · \ (a) on the applicant? '?d?ugiit'it'br?ctof . ? mattei1?toJri sii.1,?se'ction{2)of ?on <fl 97'fot a?vanetroling;1 ·" ·fW (4) Acopyoftheadvancerulingpronount:4:<ibytheAppellate AuthQrity dulysignedby the Membert, and certifiedin such manner·umay be prescribedslwl l?esent? the app?cax,it,the concerned officer, the ;?Ucti?nalofficer and to? Authority-aftersuch pronoun? 102. '!he Authority or the Appellaw.t\p.thoritymayamend any order passedby it undet,?OA.?'or.section lOh,sP,as to rectify any error apparent on the face of the reconl it such error is noticed by the Autho,rityor the APB?te ?rity c.:,11itsown accord, or is brought to its notice by the concerned officer; the jurisdictionalofficer o,:.the appUcantwithin a peiiodof six ?onthsfro111the?1?t?f?r,d?: ·· ... ,,. H· ,, 5ofl908 2ofl974 45ofl860 109 (b) on the concerned offic&.orthe?jurisdictionalofficer in respect of the appliomt. · (2) The.advance rulingreferred to itlsub-section (1) shall be bindfuguitl?the law. facts of firtumstancessupporting the origttt;iladvance rolinglmtch?. -,?H. ·,cc.,. 104. {I) WheretheAuthorityorthe.Appellate.Authoiityfinds that Advance ruling to be void advance ruiintJprpnou.nced hysit under sub-section (4) in certain circumstances. of section 98ol: .lfflder suo-?on (l) ebectioa lOlhas been obtained by the applicant or the appellant by fraud or ?uppression of m?alfacts or?-??on of facts, it ?y. byorder. c}eparesuch rulingtqJ>e:r,oidab- initio .;tndth.ereup<>Jl.all tli.e,,PfOvi$ionsof this Aft QI' the rules made there .uncie?sqaµ..$ply,tp the ?cant as if s?ch?ce rulingha<t?r been made; . . ?t,"ovidegthat no order shall ?epa$Sepuq?r? sµi;?on . unless an oppo?ty ofb?J?eardhas been givento the am>licant. ' I Expla?on:- The period begiririmgWith rfie.date of s? advance ruling and endingwith the date of-order under ?sub-?onmall be excluded .while· computingthe period'ijJeafieWin'sul,.:sections (2) and {10):of section 73 orsub,.section (2)und (lO)ofsection 74. (2) A copy of the order made under sub-section (1) shall be sent tQthe ,i>P'Ucant,?e concerned officer and the jurlsqicti9naloffi??r 105. (i) \) The Authority or the Appellate .Auth?rityshall; for the Powers of Authorityand puij,ose of exercising its powers reg?ding-. · AppellateAuthority. ? .? ..,':i.;._,.·,.,. . (a) ?pry and inspectiont . . (b) · enfofcirigth? attendan? examininghim on oath; ' (c) issuing ?oibnli$$ions.sa.nd cc:tmp,IUingprodiicti°'1 of books of .accoµnt an?l:Qtber , ?r?. have · all th?.powus.of,a,civil?W!.:?er the??itlCivil Protedllf?. lc?- (2) The Authority or 'tlie Appellate Authority'?? be deemed to be a civil court for the purposes of section 195, but notfoi the purposes of Chapter XXVl.ofthe Code of. Criminal · Procedure, , 1973, and ·?·· proceedings before the Authority or the AppellateAuthority shallbe deemed to be a judicial proceedingswithin the nit!aning•. of sections 193 and 228, and for the putj,me'of section 196 of the Indian Penal Code. ,:-: ,:L:: _. -- _ ;(, ... , R1 -?_:}lfJ-1 ,•,_-??:: · ·:_'f, ,._ '"t: < -<-t,-; - •106. Tuei?VtWg?.o,?Jhe.,A,pp?t?Authqr!n,,sqall•. ??je? to the ProcedandApurepellaofte??provisions ofthis ehapter, have J?OWer t9-.regula,te Its OWll n••- ... ,. procedure. ,,, .· ,d.," · • · · · , • 110 CHAPT:sR"".?11 APPEALS AND REVISION :( '".' 107. (1) Any pmon?eved by any decision e>rorder passed under this Aq:11,2:rJbe.Central Goods an4 Services Tax Act by an adjudicatingauthority may appeal to such Appellate?rity as may he presmhed within three months from the dateron whidr the' said decision or order is communicated to· such person: (2) The Commissioner may; 011 his own nfotion, ·or upon request'fromthe Commissioner of central.tax, call for and examine the record of any proceedmg,in which =d==? :::;:le?n?c!:Z?j?J:?: Tax Act. for the purpose of satisfyinghimself as to the legalityor.proprietyof the said.decisi()n or order and may, by 'drder, · direct any officer subordinate , to him to apply to ? Appellate.Authoritywithin six months ?the? of communication of-the said decision or order .. for the determination of such points arising out of the $aid decision or order.as may be specifiedby the Commissioner in his order. (3) Where, in pursuance of an or? under,.sub-section (2), the authorised officer makes an applicationto the Appellate Au.fh()rity,sucli• .. applicationsball .,!>e· dealt with by the.?? 4uth9rityas_if it.were ? appeal made against the decision or order of the adjudicating authority and such authorised oflicer·were an appellant and the provisions of this Act relatingto' appeals shall applyto such application. ' (4) 'lhe Appellater:l'\uthority May; if he is satisfied that the appellantwas·· prevenredby''sufficientcause from · pi'tsentmg the appeal•within· ·the aforesaid· period of three months or six months, othe casemafbe, allow it ,?],lepresentedwithin a further periodof one month. (5) Everyappealunder this secti.Qn shall be ,inauch form anc · sh.all be verified in such manner as may he-prescribed (6) No appealshall be filed under sub-section (1), unless th, appellut has paid- (a) in full, such part of the a,mount,<>ft?,interestfin fee and'j,enaltyarisingfrom th??p?ed'order;: is admitted byhim; arid · " · · ' Appealsto Anndlll Authority. - -r,..-. 111 (p) a sum equal to t.cm.A? cent. of the remaining amount of tax ..,.: flispute arising from the said order, i9-.relatio,.towhich the ?ppealhas been filed. (7) Where the appellant has 'paid .the amount under sub­ section (6),. the recovery proceedings for the balance amount shall be ?¢..tq,h?\stt.yed. (8) The Appella? A\ltlltttiiy.??.give an opportunity to the appellant of being heard (9) The AppellateAuthoritytnar,if sufficient cause is shown at any·stage ofheariWg.of'an?.granttill)e to the parties or any of them and adjourn the hearing of the appeal for reasons to be recorded in writing: PttMded that no, such adjournment shall be granted more than three times to a party dming,heari.ng of the appeal. · . (10) The Appellate Autbo?,JUY, at.the time of hearing of an appeal. allow all-appellant. tc> add any ground of appeal not specified .ill· the grounds Qf app? if it is satisfied 0 , .· that the omissi.o?.of that gro,??-4Jrom the grounds of , appeal was not willfµl or ?nal>le. . .. ,,, ,, (11) The Appellate Autho?shall, lifterlll? .? farther mquiry as may be.ne? ••pass.such order, as it thinks · just and proper •.. ?onfuln?g, modifying or annulling the decision or order a?ea against but shall not refer the case bade to .the adjudicating authority that passed the said decisi<>rt or order: · Provided that an?rderenhancing any fee or penalty or fine in lieu of ?nfiscat,ionor 5pnfiscmng? of greater value or reducing the amount _ofrefund or input tax creditshall not be passed unless the appelll:Qthasbeep pen a reasonable opportunity of showing. cause againstthe proposed order: Provided further that.where.?Appellate Authorityis of the opinion that any tax has no? b?enpaid 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 73or sedia.ri74. 112 {12) The orderof tht'f1PPellatcAuthority disposing of the appeal shall be lii"itti? and shalh?ate the points for determination, the dedsfbn thereon and the reasons for ·such decisioh. {13) ·-·t-_?- . ·_ r :J';s·,1·t\.' ; :-· -_ .. -__ :; The AppellateAuthority'sliall where it is possible to do so, hear anddecid?ev?Q'?Pl'?w_!thina period of one year from the dare on wtifc:lritIS filed: · .•.. , ..... ·· Provided that W'herethe ?\ijlllC?.o,forder is stayedby an order ofa court pr '!'rib? :tJi,=perfud:of,sugistay ? be exc1uaedin C91l1Putjngth? p#iod 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 AppellateAuthority ·· shall also be sent to the Commissioner or the authority designated by'him iri this beHalf and the jurisdictional Commissioner of central·ta:x ·or an authoritydesignated by him in this behalf. . . 1os.· cf) ·-:, . " Eyecyorder passed,1J!i4erthis section shall,. subject to the provisi?. of ?011 lµB or section 113 or section 1?7or section 118be? .. and bindingo,11theparties. Subjectto the p?iri? ?f?mJJ2J and any rules made thereunder, the Provisional Authority may on his . own motion, or ??ff inf<>rmationreceived by him or on requestJioin,.??fommis5ior,i?rof ?tral tax. cal,\?u for and exain,.).Qetli?J:?rd of any procee<lirigs..l)Ild(he -. ; ·· considers that .?y .q?qmon.oJ' Q{(\?i:,p? w,,derthis Act or under the Central Goo4san,(?,ervic?Tax.ActJ.>y any officer subordinate to him. is erroneous in so far as it iJ prejudicial to the int?i:?st <>fr?enu?imd ismegalor Impreper.or has not tak#J?,.Jn.toaccount. certain material ?, whether available at the· til:neof. ?µan?e of th.e sai.dorder or not Of in a)JlS?,quenceof an ob??tion by, the, CompuyU? all<\ ,.f\\lrutpr,Gen? <>(Jpd? .. he may, .. if nc;cessai:y, stay ?e 9peration of such deQsion or order for ,sudl period as,bedeemJ,fit·and after giving the person cbncerned an opportunity of being heard ahd after making such further inquiry as may be necessary, pass such order, as he thinks just and proper, including enhancing or modifying or annullingthe said decision, or order. Powers of RevisiOI Authority. (2) Toe Revisional Authority shall not exercise any power under sub-section (1), if- 113 (a), .?e .order.has be?nsubif..Cf,,? ,?an.. "pea,! .under ,section 107 or section! 12 tit"sectton 117 or section ·118;or · ··· '!·' ·· (\?) the pqiod. ?tjfi? un9? s?b-?!,i<>?,(2) of ?F?<?n.101 hafiiotyetexp?d or mote ,ffi,iit;tee .·· years have expirepaftef1lJ:?P?ll!S of th?.,Qecision or order sought to ?:?d? 9r , .. (c) the order has alreadytbeen:??'fof?on under this section at an earlier stage; of·' ,:, · ' ' (cl),'the orderhas?? inextr?of the powers ,> under sub-section (11:... ./ . . ' .;; ?-\l'f ?;'.';:·· .... . -? Provided•that '.flie Revwonal · Authorify4nay?nan· order under sub-section. (1) on any point which has nof'l,een flOsed and decided in an appdl· referred to ia:·? .. (a) ofsab-section (2), before the expiry ofa perit>G'ofone}'ftl' ftotn the datehfthe order insuchappealerbeforetheexpiry$J)dti8d?threeylmsrefe.tred to. in clause Cb)of that sub-section, wlii?et is laten,, ·'"' ,;., (3)t,,Bvery·Older·passed•inrevi$ion·:under.sulJ..sedion· i(l) ,: 1 shall, su1Jectto the provisions ofsedfon· t,J.,3-c,r?on 117 or sectio11·118"be·final and bitldmgonthepartie,s. f ,!qt :'} .\(>J,: 1\.;;".? '• · (4)··: Iftke?dec:;isionor.order mvolffl.1anissue on which ,. ·, · · the Appalate 'liibunal or the High Court has given its decision in'som.e o?r proceedingsandan appeal to the High Court or the Supreme Court against such decision · of tbe,•AJ>pellateTribunal or the High Court is pending. · the ·penod,sttentbetween the date of the decision of the Appellate''Iribunal.and.the dateof lhe: decision. of the HigWCourtor the date of thededst<W.tofthe HighCourt and the date of the decision"oftheSupremeCourtshall be • 11,; . txcluded in com.pt)ting the periocloflirnttaoon referred to ·in clause (b) of suh--secti<>n (!) whe,:e;? for revision have been initiat-1 by wa? 0,f? ofa,notice under this section. · " ) ·1 · (5) Where the issuatlce of an,order :under,??on (1) is stayed by,the order. of a ? <n1;?ate 1iibunal, ,i. the period,of such stay shall????.,in computing the period of limita'tion reforted to in :daU# (b) ofsub- sectio?(?). ., .,. '??: (6) For the.purpo$CSof.this section,the ?:rDl,-;- (i) "record· shall include all rec'ords 'relating to any lcp? dlider this .A£t.>Miblbleat theJime of :·,,.,,aamtnation·bythe R? A\Jthority; 114 Procedure before Appellate'Iiibunal. President and QfAppellateTribunal., their qualification, · appointment. con · df service. etc. .1h!.1)';,?i?.''.'?4,??op,??s??1i'fuqµaeintimation ?? ?yany officer lower in ran1c than the RevisioajifAuthority. 109. U.J,. -?Sutif?Ef?lie p?io? o .. :f.f¥¥t}l??t,'? ... ? Goods and Appellate Tribunal aal ' · ..••< Se?·· Tax 'fn1>unal <;oristttj.tted'. un?f the Central Benches thereof. ··? r"'.iGb? and seitim .?·. !4.cf',shallbe tnl!'Appellate Tribunalfor Hearing'appeilsagainst the orders passed by w.,eAppe? Authori,ty or the ltevisional Auth4>rity under this A.cl. ,· ' .. • . • (2) The co?tutu>? and,.-jsq.i,ction,,,ofth? .State.,Bench and the Area Benches ? .•iJ\7?,;.;State:,? be in accordance with the provisions of section 109 of the Ge;t,.g\??.Services Tax Ast ?the rul? made ,th.qe\J.D.?.: . ,; ' 110. The rqualifications, appeiatment, salary anil ,.Uowances, ., terms of<>ffice, re$ignatiae 1'Dl4?oval;of tbe Ptesident and Members-of-the .State?Be¥ltrand Area Benches shall be· in accordance with .. e provisi9ns.ofsection .11,0 'ofth?-Ce? Goods and Services Tax Act. 111. ( 1) The Appellate Dibunal shall not. while disposing of ?y uit proceedings before it oran appealbefore tt; ,\)ebound by th?? down ip.,-1Qode of Civil Procedure. 1908, but shall be guided by the principles of natural justice and subject to the other provisions of this Abt and theJUl.es made·thereunder, 'the Appellate;'.?i? shall have power:40 regulate.itso?ure. 5ofl908 Sofl908. 1 of 1872. .,-_,. !?f "1_ :n . . (2-)r Thei·?·:Tribunal $hall.. fQJJtMq?s of · dischaqpng.,it&&mcti9nsllll<ier this ?y.ethe.sam.e \;,.PQWer?.)S ? ve? in a ?yj.J,court \lllder .dte.C?deof Givil??? ...? apng a suitilli;:?pf the .foJJp)ring?. namelyt- · ·c ,'{a) summoning and enforcing·.? attendanc:¢,Q{ any ::il)mon and epmioing him oil path; (b} :1 feqUiring ·· the discovery and produdtion of documents; (c) receiving evidence on affidavits; " rr?(??ecfnSthe provisionsofsections 123 and124 of ,L <' rtr : ,fue 1ndiarr Evidence Ac:tl,tl872, requisitioning any ·· p?td·dr?toracopy·ofsuchrecord ,,,,:. Mdoaimentfroriianyoflice; .. U "' (e) issuing commissions for the exmilnation of witnesses or documents; (0 dJsmissinga repres?rl'tati<)jjfot'detadli'-br deciding ·::., C t!t·e;lJ'.!,r:e;i ffr, ' .), l :.t ·Jg) settiogi.r.ati<kt?y1 9r44J1 ,of.:diSIQj_s?lof any ·r??t4?fQi;,4e,fi11Jlt PJi?U)Y¥,?,passedby it ex parte; and 45of 1860 2of1974 115 j ?r_ f, ""'f (hl any other matter whidi may be,piescrihed. (3) ·Anyorder made' by tlie?te·Tribunalmay be enforcedbyit in the same mahgetB.fl_it,_wefea decree :::i?::?;i:t¥???t1=: of its ordersto the court within the local liwts of whose ju,r??on,- •, N ' 1 ''-. (a) in the -case of ,an order against·a. company,· the :registeredoffice •• of the companyis si?red;or {b) ?Jh?-?ofaii·? aga?JnyQtberp?the . person cc:,n? voJ?resi9es or carries on :: l>usiaessor persoaally.work.$Jorgain. " (4) All ?gs beffirtthe AppellateTiibunaUhallbe deemed to ?.judi?j?dirlas,m:thin??r?:?· of sections"l93 and m: and for tlie purposes'ofsection · 196 of the Indian PenaiCode,and the Ap??.'fBI>W'lal shall be·deem$(l·tobe_fivilco? -, for thep? of section 195 and Chap?µvl ottheQ>d,eof9?. Procedure,1n-?. ) . 112. (I)' Any?n ?eved·by?order passt.d-?-him ?toAppellate under section 107 or section 108 of this Actor the Cmtral Tribunal.. Goods and Services Tax Act may appealto the Appellate Tribun,1-agahlstsuch order within.tht:eempnt}isfrom ,tqedate on w}licb,theorder sougbitobA? against is communicated to the person preferringthe.? (2) The ?e Tribunal ?y? in its discretlen,refusF_to admitanystachappealwlierethe tax or input,taxgedit involved or the difference in tax or input.,faxcredit involved or the amount of fine,feeorpen?detennlned bysuch otder;cloesnot exceedfiftytho?rupees. · (3) The Commissioner may, on his own motion, or upon re??estfrom.the ,Co?_missionei:io,f??tNJ·.?-? for 8=Ildexamine tile record o(antoi;ci?pass?byt}if AppellateAuthorityor .. the Revis19?,,Mltpority,¥D4er this Act or under the Central GooclsAndSeryifesTax Act for the purpose of satisfyinghimselfas to the legality or:proptietyof the.aid orclerand may,by•, direct. any officersubordimiteu. him to. applylo:the>Appeliattf"( Tribunal within six months froin the dafe'.onwhich the said order has been passedfor determination of sdi:h pointsl;risingout of the ?d orde?? 111aybe spetjfiecl bfthetommissio:trer'intiisordJ?.11?t>.6Ul ;_;; . .)' 1·, ,\J (4) Where in pursuance of an order under sub-section (3) the authorised officer· ·makes an .•apPlication tD the AppellilteTribunal. such;??cation shall be dealt with by the Appe?? .. Tri\,u,nal.? if it were an appeal made against the orderundersub?section.(11) of section .107 or under sub-section.(i,)'of section 1Q8 and t?epi;ovisions of this Act shall apply to such application, as'tb:eyapply in relation to appeals filed under sub-section (1). (5) On receipt of notice that an appeal has been p1eferred under this section, the party against whom the appeal has been prefared may, notwithstanding ?t,·.he may not have api:,ealedagainst such o.rderor any pa,t thereof, file, within . forty-five diys ()f the receipt 'of notice. a memorandum of aoss-dbjectfons. 'verified . in the prescribed manner, against any part of the orde?appealed against andrs?,?emorandum.? be.·dispo,edof by the AppelJ?e 'InbunaL asJf.it wer?.? appeal presented within tlie time specified in sub-?on (1). . - ? .. ' ..... ··, ;;:,. ,: ·: ' .(6) The Appdla?,.,1\il>?may,?J?it ?.··appeal within three mo11tM? the expiry of the period referredto in sub-section (1 ),.or permit the filing of a .ineJnorandum.of cross-objections within forty-five days after the expiry of the period referred to in sub-sectio?(?), if it ls sapsfied that there? .. dent.cause for n6fpresenting it within that period. ·· · · ? · · (7) An· appeal to· the · Appellate Tribunal shalt be in such form, verified?;inannefand shall beaccompanied by such fee, as·?ay be prescnbed, (8) No app?a1.shall? filedunder s?b-section O.t\inl?sthe appellant has gaid- · · (a) in ?1Uch,partof the amount of tax, interest, fine. fee an4?arisingfrom the µnpugnedorder. as is admitted by him. and : ·4)• }K,fff. a. L . (b) a sum eq?l,to twen..ty per cent. of the remaiqing amount or? µi dispute?in addition to the?ount paid uriC,er •.stil:,??dion.(6) . of the section . 107, arising from die ?a order, in relation to which the appeal has been filed. ' (9) Where the ?t has paid thei;am<>unt as per· sub­ section (8), .?·?feovel'Y ?p ... for the·.?ce amount shall ?.??ed to be stayed till the disposal of the appeal (10) £very application ??fore. the App?? Trib1'A'1• - .. ,: :.1 ,)·.-., ... - .•. ,.,,-,-_,.,,__ ., ,118 114. The State President shall exe:tciseqsuch 1::,financial and administrative powers over the State.BenchandArea Benches of the.App?te Tribunal in a State, as may be prescribed: ; . .' :. :??'. ' . . {- ; ' ? .· '. Pr9yi(,led , that tile State Jlr1??nt .sliall}bm'.ethe auth9l'ity,Jp delegatesuch of hisfinantjilAOdadministrativepowers as he may think fit to anyother Memberor anroffkerof the State Bench 1tti Area ??nches,subJecfto the condition·that sucbMembe?.orofficer shalt;wh??1exercising'suchdelegatedpowers,continueJfactunder the 'direction, control and supervisiQnof the State President. \ ,, 11?. ,Wherean amount paid.1->y.the appellant .. un4" sub-section (fl).;0fsection 1()7 or under sult,5'Ctioo (8).·ofsection 112 lsrequired to be refunded consequent to·any,ffrd.er?f the AppellateAuthority or of the AppellateTribunal, interest at the rate s?ed·undet?n 56 shall befayablein:respect of suck reflmd fro? the date of payment of the amount till the date of refund of such amount. 116. (1) Anyperson who js entitled or requiredto appear before an officer appointed under this Act, or ·the 'Appellate Authorityor the AppellateTribunal in connection with ·-any proceedings.under J:hisi Ad, may, o$erwise than ·::when ·required under this· Act to appear personally dor·examioation on oath or affirmation; subjectto the . other provisi@ns,ofthis section, appear byan authorised representative, . Im (2) For the purposes ofthis,A.d,'the expression"authorised representative"shall .. mean .. a person authorised by the person referred;lo uf sub?sectfon (l) 18 appear on his pehaff;'beingL'l• i . . .. '" (a) his relative,orregular,empioyee;or (b) an advocate who is entitled to practice in any court in India; Md wbo has. - been debarred from pr?ticipg betoreany court m India; or (c) llny chartered accountant a cost accountant or a C()D.tpany.,??retary, whQ holds a certificate of practice atl9· who has · not been debarred from practice, or (d) a retiredoffi?er.pfthe Gorvm?r(ftfl,JM?partment of any State Government or U(;l}An:teJ',ntfry or of the Board who, during his service unou- the , G.q?ernme:qt.,had wQTke.din a pqst not ?ow tl\e ,_,, rank than tbat,of a Group-B G.azett?41?ffi.?rfor a periodof not le? th@ntwo years: Financial administrative ·power_ State President. Interest on refund of amount paidfor admission of appeal. Appearanceby authorised represen..., 119 provided'that 'sttlb'officer,.?. nof.be entitled: w· appear before any proeeedingsundeftJns·Actfotla'periodofont year from the dateofhi:s retirementorresignation;or··:" , ··t (e) .?Y,Pe?nj?-·?·1??fnii?thoris?d't?·?as a goods and SC?rvi??rac!f?onerqiibe]wf of the concerned registeredpersorl': ' · ·· ?.. '' (3)',:No'l)erson,- r:w (a},???i? .. J.? ?' . ' (b) who is convicted of an offence connected with any proceedingscundedlusAct, the)Central Goods atld .. Services Tax A.¢,tb.d:lntegratedGood&andServices Tax Act or the Union,Terdt?Goods and Services •.tu ·.Act. orUJlder. tb.e qisUng MON.ind.er any of the Acts passed by a State Legislature dealliigwith ··the imposition-of taxes on sale ofg()()()sor supplyof .. goods or seryj? ,9r ppµt; or · - " .... ..._ ·_ . • f ,,, . ?· .4'l A. >.f.J, ·' I , .... (c) who is found guiltyof miscOJ¥l\l!rtP}'.theprescribed ·"' . aµthority; ' ·, ,; . . . (cl}?JiohaJ??juned.?an?e?t, shall be cpi:Mfiedtb r??r?entany ?rsonunder sub: ?on (1)-.-.,,,. ' .·.., ?, ? ,, •(i) for all times in case of persoas refmdd to in ,dauses{ah(b)and(c); and•<) ii (ii) for .the peritilldurlrigwhich' the insolvency continues in the case of a perscn referred to in clause {d). (4) Any penon,•who has been disqualified under the provisio? o'hhe Central Goods and Services Tax Act or the Goods and Services Tax Act of any other State or tbddaion T? Goods and Services Tax Act shall be deemed tobe disqualifiedunder this Act. 117. (1) Any person aggrieved by any order passed bythe State Bep.9}gr Area .13el1Ch?s.of th!!?? Tribunal ma;,, ije an? to?e High Go\Jltap? the l¥gb Caurt may J?*uch appeal, ifJt i?.r,uisfjep.th,attb.e case involves a substantial question of law. . (2) An appeal under sub-section (1) shall be filed within a t·,peq.OJIIof! OM tiurutred and eipty days from· the date 1c,n wja•Jhe.o,der -,p.Ied·?:-is recd.ml.by the , agg??dpeffim g.c\Jt sllalbe in such fonW"wrified in such manner as.maybe PJ'?Cribedt : .. Provided that the High Court may entertain an appeal after the expiry of the saW petiod iHt.ris satisiiecHltaUhere'W'a&8Uffideitt cau? ?? ?t?fiPf!lt,? ?':l'W-P,?npd. 120, q) Where ?e, High C?W, is" ?s?g that a .,$Ubstantial question of la.w u,J.nv<>lv.e4,in ?y-?,it sh?Jprm$te , that question and the ap?,sh;ill 1;,eheard only;on the ,iuesp.onso .fwp1ul?ted,?dffle respQ,n?entsshall, at the .·, ??mgofth?.appeal, ?e ?owed to ?e that the case 'does not involvf?1Nesti<>n? . ?..l\; l. . . . . ·, Provided that nothing in this sub-section shall be deemed to take aw?y or. abridge the power of the court to. hear, for reasons to be recdrded, the appealOn any oth?r ?iiostantial<JUC$tiOnoflaw not formulated by it, if it is satisfied?that the case involves such _question. (4)r ;'The· High' Court shall, decide: ,the question of law i'.! ·· · so fonaulated' and racdfver: such . judgment thereon. containing the groundli,1on which· such decision is " founded and.may.awardsuch cost as,it \'.teems fit. ':>!: ii ,"; __ ,:} ;_ -( ,, ,. (?) 'Ihe High Court may 4etermine any isSIJf:bWhich- (a) has not been detenninedbythe State Bench or Area Benehes; ot . ..1. s , · . . (b) has been wrongly determined bf the .State Bench of Area Benches. by ? of a decision on such question oflaw 3:5 hereinf?ed 1'?in.sub-section. • ., ,<' •• J';a,? •. ,Ji • .. ·" ?; ·· · • "-,.·· .· • (6) Where an appeal has been filed before the KighCourt, it shallbeJieard by a Bench-of not less than two Judges of the High Court; and shall·.bedecided in accordance with the o:einiqn of such Judges or <,>fthe majority, if any, of I , such Ju?es. -: t, • • '; ,· , (7) Where there is no such majority,the Judgesshall state the point oflqw upon wbich they dttfer and the case shall, then. be-heard upon tllat; point otiy, l,y one or more of the other Judges of the High Court and such point shall be decided according to the ,opinion of.tb.e,majority of the Judges who have heard the case including those who first heard it · Ji.e Where ?e·?. Court?ers a'judgtndlt'ihan appeal filed btfdre it un?ertru?'sectloft,efe?iffialH,egiven to such judgment by either side. on the hims df l certified copy of the judgment." 1 ·•·•0"1>' ' . ? ?r (9.} Save as otherwise provided :in this-A-ct the"prQVisions.of \ dl1e <oode .oftCi¥QIProcedute, 1908, relat4lgto,appeals to " the<HighCourt shalt, as far as rMyt'ierapply:in the case of appeals under this section, ' ,x•, L,J (8) Sofl908 ?1 lf 'i 118. (l) .An appeal shaJllietoth¢ Supteme£ourt.- (a) from any order' passedby lli?·1'i!ti8ttit;Bertcknr Regional Benches of the Appellate Tribunal; or Appeal to Supreme Court. 5 ofl908 121 (b) from any judgment . or •orderpassed 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, immediatelyafter passingof the judgment or order, the High Court certifies'fu lfe a fit one for appeal to the Supreme Court. (2) )he provisions of the Code of Civil Procedure, 1908, relating to appeals to the Supreme Court shall, so far as may be, apply in the case of appeals under this section as they apply in the case of appeals from decrees of a High Court. (3) Where the judgment of the High Court is varied or reversed in the appeal, effect shall be given to the order of the Supreme Court in the manner provided in section 117 in the case of a judgment of the High Court. 119. Notwithstandingthat an appealhas been p?qerred to the High Court or the SupremeCourt, sums due to the Government as a result of an order passed by the National or Regional Benches of the AppellateTribunal 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 he payable in accordance with the order so passed. Sums due to be paid notwithstanding appeal etc. · 120. (1) The Commissioner may, on the recommendations of the Appeal not to be filed in Council. from time to time, issue orders or instructions certain cases. 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 involvingthe same or similar issues or questions oflaw. (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 filingan appealor application. 122 (4) The.? Trib.\Ulal or court hearing such.appealor appl;.catipnshall .?'WCreprd to the circumstancesunder whichappeal or applicatio?was not filed byJhe officer of the Stati tax in pursuanceof the orders or instructions or directions issued under ?\lb-section(1). 121. Notwitqstandinganythin.gt&,:diecontrary in any provisions of this Act. no appeal shall lie against any deciston t;lkenor order passed by an officer of State tax if such decision taken or order passed relates to any one or more of the follO'Whlg matters. namely:? ·· ·. (a) an order of the Commissi9ner oi other authority empowered to direct transfer of proceedings from one officer to another officer; or en·· (b) an order pertaining to t:!ie.seizure or retention of 1>9oks of account, r? and other documents; or (c) an order sanctioningprosecution under this Act; or (d) an order? hder section 80. Non Appealabledecisions and orders. 123 C?pTER XIX .a..,·,.,-,l .. _..Jt,a ,· " · ,·', OFFENCES AN:Q PENALTIES 1:22. (1) Where a taxable pers?mwho- (i) suppliesany goods Qr services or both wifbputissue of any invoice or issues an incorrect or fafse invoice with regard to any such supply; (ii) issues any int?iceoi'biq\Vithoutsupply 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 beyonda period of three months from the :date, on which such payment becomes duer (iv) collects anytax'in contravention of theptovisions of this Act but fails to pay the same to the Government _ beyond a peried-ofthree months from the date on · which such payment becomes due; (v) fails to deduct the tax in terms of sub-section (I) of section Sl, 01: d¢ducts all amount which is less­ than the; amount requiredto be deducted under the said sub-section, or where he fails to pay to the Government under, .. sub-section (2) thereof the amount de4qc?das'tax; .. (vi) fails to collect tax in terms of sub-section (1) of section 52, or collects an amount which is less than the amount , required to he. collected under th,esaid sµb-s?orio?fhere he fails to pay to the Government tn:· amount collected as tax under sub-section. (3) efseetion 52; (vji) takes or, µtilizes input tax credit without actual · receipt of goods or services or both. either fully or partially, in contr.wentio.n ,Qf;the provisions of this · Act; or the .rules made thereunder: ;, (viii) fraudulentlyobtains refund of tax under this Act; (ix) takes Of'distributes inpunaxcredit in contravention of section 20',,ar the rules made thereunder; (x) falsifi?:-<>rsubstjµii.tesfinancial records or produces · fake aceeunts cQJ:documents or furnishes any false informatiQ.Q Ol· return· with?? intention to evade payment ofaax-:due.under thi4> · Act: Penalty for certain offences. (xi) (xii) '(xiii) «.\i.' (xiv) (xv) (xvi) (xvii) 124 is liable to be regi,$feize$iunder this Act. but fails to obtain registration; · furnishes any false information with regard to registration partlculars, either at the time of applying for registration, or subsequently; obstructs or prevents any officer in discharge of his duties· under this Act; transports any taxable goods without the cover of documents as may be specified in this behalf; suppresses his .turnover leading to evasion of tax under this Act; fails to keep. maintain or retain books of account and other· ·documents in accordance with the provisionsof this Actor the rules made thereunder; 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; (mil) 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, ordestroys any material evidence or 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 nQt been paid or short-paid or erroneously refunded, or where the input tax credit has been wronglyavailed or utilised fur any reason, other than the reason of fraud· or any willful misstatement or suppression of facts to evade tax, shall be liable to a penalty often thou.sand rupees or ten per cent of'the tax due from such person, whichever is higher. 125 (3) Any person who- (a) aids or abets any of the offences specified in clauses (i) to (xxi) of sub-section (l}; (b) acquires possession of, or in any way concerns himself in transporting. removing, depositing, keeping, concealing, supplying, or purchasingor 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 supplyof 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. 123. 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. 124. If any person required to furnish any information or return under section 151- (a) withoutreasonablecausefailstofurnishsuchinformation or return as may be required under that section, or (b) willfully 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 dayduring which the offence continues subject to a maximum limit of twenty-five thousand rupees. 125. 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. Penahy for failure to furnish infonnation return. Fine for failure to furnish statistics. General penalty. 126 126. (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 be commensurate with the degree and severity of the breach. (3) No penalty shall be imposed on any person without giving him an opportunity of beingheard. {4) The officer under this Act shall while imposing penaltyin an order for a breach of any law, regulationor procedural requirement, specify the nature of the breach and the applicablelaw, regulation or procedureunder 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 specifiedunder this Act is either a fixed sum or expressed as a fixed percentage. 127. 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 levyingsuch penalty after giving a reasonable opportunity of being heard to such person. 128. The Government may, by notification, waive in part or full, any penalty referred to in section 122or 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. General disciplines related to penalty. Power to impose penalty in certain cases. Power to waive penalty or fee or both 127 129. (1) Notwithstandinganything 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 o.ftransport for carrying the said goods and documents ?elatingto such goods and conveyances 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 ?ax 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 ?ot come forward for payment of such tax and penalty; (c} upon furnishinga 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 67shall, mutatis mutandis, apply for detention and seizure of goods and conveyances. (3) The proper officer detainingor seizinggoodsor conveyances shall issue a notice specifyingthe 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 (2) 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 (2) shall be deemed to be concluded. · (6) Where the person transporting any goods or the owner of the goods fails to pay the amount of tax and penalty as provided in sub-section (I) within seven days of such detention or seizure, further proceedingsshall be initiated in terms of section 130: Detention, Seizure and release of goods and conveyances in transit 128 Provided that where the detained or seized goods are perishableor hazardous in nature or are likelyto depreciate in value with passage of time, the said period of seven days may be reduced by the proper officer. 130. (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 goodson which he is liable to pay tax under this Act; or (iii) suppliesany goods liable to tax under this Act without having appliedfor 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 penaltyunder section 122. (2) Whenever confiscation of any goods or conveyance is authorised by this Act, the officer adjudgingit shall give to the owner of the goods an opµon 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 goodsconfiscated, less the tax chargeablethereon: 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 payableon the goodsbeing transported thereon. (3) Where any fine in lieu of confiscation of goods or conveyance is imposedunder sub-section (2), the owner of such goods or conveyance or the person referred to in sub-section (I), shall, in addition, be liable to any tax, penalty and charges payablein respect of such goods or conveyance. . Confiscation of goodsor conveyances arid levyof penalty. 2ofl974 129 (4) No orderfor confiscation ofgoods1orfc::onveyarlceor for imposition of penalty shall be' issu.edwithou.t givi11g1the pef5'41f an opportunit)t.ofbeing'l?d. · . ., ., - ? . .i:: ? ;: {_i:J i.,.; (5) Where any goods or COllVCfaI!£C:.. are confiscated under this . Act, the title· of sudf; ? or conveyance shall thereuponvest in the ?t ('6) The proper· officer adjudging confiscation shaH .take and· hold possession of the things.eenfiscated and every officer of.Police, ()ll_tbetffi!llisiµQnof ?uch proper officer, shall assist him in takingari<i;lioldl.ngrsuch.possession. (7) Theproper rifficerm?. ?r ?ti,Lj,ing,hµnsel(th.at.the confiscated goods or. conveyance.are not .. required..• in any other proceedingsunder this Act and after giving reasonable ·time··not·· exceed.ing'threemonths to pay fine in lieu of confiscation, dispose ,of such goods or conveyance and deposit the sale proceeds thereof with the Government 131. Without prejudice to the profuionsc6htaihed]n the Code of Criminal Procedure, '1973, no·,confisatton: made or penalty imposed under the provisions of this· Act or: the rules made thereunder?all prev?tthe intliction,J>fany otperpunishment to .which the person affected therF?Y.}sliable under the provisions of this Act or under any oiji$?wfor'the time being in force. · · ·· 132. (1) Wh,oever: commits any of the rJollowing offences, namely:-· (a) . suppliesany goods or s.efVic?o,rboth without issue of any invoice, in violation. of the provisions of this Act, with the intention to mile tax; (b) issues any invoice or bill without supply of goods orstM.ces or both irniolattotn,f?provisioll$ of this Act, or the rules made thereunder leadingto wrongfulavailment or vtiliu.tion of inputtax credit or refund. cf tg; (c) avails inpuftu?c??di.{usijigsuch invoice or bill referred to in clause (b); (d) collects ;iny amount as. tax but, fails to pay the same to the Government beyon,d;period of three months· from the date ·OJ). which such payment becomes due; · · {e) ·ewdes tax, fraudulentlyavails input tax credit or fraudulentlyobtains refund and where such offence is not covered under clauses (a) to (d); Confiscation or penalty not to .interfere with other punishments. Punishment for certain offences 130 (f) falsiij??.or.§µbsti?tes.fina,w;ial records or produces fake accounts oi;,,documen?,?rfurnishes any false information with,an tntention-to evade-payment of tax due under this Act; (g) obstructs, or p? ?y officer in the discharge of his duties underthis Act; (h) »acquires possession ·of, or in any, way. concerns himself in transporting, removing, depositing, keeping, concealing, •supplying, or purchasing or in any other: manner deals with, any goods which he knows or has reasons to believe are liable to confiscation -under this 'Act· or the rules made thereunder; ·:. r·? ':,: . (i) receives or is in ?y way concerned with the supply of, or in any other.manner deals with any supply of services which -be knows or has reasons to believe are in contravention of any provisions of this Act or the 'rules made ?ereunder; {j) tampers with« destroys any material evidence or documents; · (k) fails to supply h?y information . which he is required t?_supprilliiderthis 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 coinfuit;ijr.abetsthe commission of any of the offences. iW.entfonedin. 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 ana 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· whi?h may extend to three years anciwith fine; (iii) (iv) 131 in the case of any other offence where 'the amount oftax evaded or the·amount of input tax credit wrongly availed· or utilised or the amount of refund wronglytaken exceeds one hundred lakh rupees bu?4oesnot exceed two mndred lakh rupees;witl(miprisonmentfor a term ""'hichmay extend· to' ope year and with fine; · · in cases where he commits or abets the commission of an offence ,specifiedin clause (f) or clause (g) or clause (j), he .shall be punishable with imprisenment' ···for a term which may extend to six months or with fine or with both. ' iofl974 (2) If any person convicted ofan offence under this section is again convicted of an o:ffem:e under this section, then, he shall be punishable for the second and for. every subsequentoffence with imprisonment for a term wi.h may extend to five years and with fine: . (3) The imprisonment referred to in clauses (I), (ii) and (ill) ofsub-section (I) and sub-section (2).shall, in the absence of specialand adequatereasons to the contrary to be recorded in the judgment of the-Court, be for a term not less than six months. (4) Notwithstandinganything 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-cognizableand bailable. · (5) Toe offences spec · e · · ·' -··?< ' or clause (b) or clause (c) or clause (d) of sub-section (1) and punis a e • clause (i) of that sub-section sl)all be cognizableand non-bailable. · (6) A person shall not be prosecuted for any offence under this section except with the previous sanction of the Commissioner. · Explanations-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 Serviees Tax Act, the Integrated Goods and Services 'fax Act, and cess levied under the Goods and Services Tax (Compensation to States) Act · 132 133. ,(1) If any p?on engage?In e9nnection widl the collection of stati&tics under seqtion 151 or compilation or , compµt?risationthereof or. if any officer of State tax having.. access to Information specified under sub­ sectiQn.Jl) of ?ction 150, or any person engaged in c<>nn%ti9;n,withprovlsio11$of seiytceon the common portal o? tlie agent of comnion,p<>rtal,wilfullydiscloses . any information or the contentsof any return furnished under this Act or rules made thereunder otherwise than in execution of his duties under the said sections or for the p?oses of the prosecution ofan offence under this Act or under any other Act for the time beingin force. he smill be punishablewith imprisonment for a term which may extend to six momhs or witMine which may extend to twenty five thousand rupees, or with both. (2) Anyperson- (a) whqjsaGove;mmentservant shall not be prosecuted f?r any oifcnFeunder this section except with the previous sanction of the Government; (b). who is not a Govemment servant shall not be prosecmqi1? any offence under this section except with the previous sanction of the Commissioner. 134. No court shall take cognit.a,nceof any offence pmtishableunder this Act or the rules made thereunder except with the previous . sanction of the Conunissiotier, attd no court inferior to that of aMagisttate,ofthe First Class, shall try,anysuchoffence. 135. In any prosecution for an offence under this"Act which requires a culpablemental state on the .. pllrl of the accused, the court shall presumeth!existence ?f such mentalstate .butitshall be a defence for the accused to prove the fact thathe bad no such mental state with respect·to the act. chargedas an offence in that prosecution. Explanation:-FOIJhep? ?·? secnon,« (i) the expre?ion·c?pabfemental state" includes intention, motive, knowledgeofa fact, and beliefin, or reason to believe, a fact; (ii) a fact is said to be provedonlywlten the court believes it •· to exist beyond reasonable doubt ·and·. not merely when its existence is established by a preponderanceof · probability. 136. A statement made and signed by a person ob appearance in response to any sumtnons issued under section 70 during the course of•y ,inquiry or proceedingsunder this Act shall be relevant, for the purpose of proving, in.any prosecution for an offence under this A,ct,the truth of the factswhich it contains,- Liabilityof officers and certain other persons. Cogni7.anceof offences. Presumption of culpable mental state. Relevancyof statements under certain dr?umstances. 133 (a) when the person who made the statement is dead or cannot be found, or is incapable of giving evidence, ,.or ;iskept 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 unteasoriable;or . O . ,;;.·. justice. (b) when the person ·?ho mad?'the statement is examined as a witness in the case before the court and the court is of the opinion that, havingregard to the circumstances of the case, the statement should. be admitted in evidence in the interest of 137. · ·. (1) Where an offence committed by a personunder this Act Offences by Companies, is a company, every person who, at the time the offence was committed was in chargeof, and was responsible to, the company for the conduct of business of the company, as well as the company, shall be deemed to be guiltyof the offence and shall be liable to be proceeded against and punished accordingly. (2) Notwithstandinganything contained in sub-section (I), 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 negligenceon thepart of, any director, manager, secretary or other officer of the company, such director, manager, secretary or other officer shall also be deemed to be 'glliltyof that offence and shall be liable to be proceeded against and punished accordingly. (3) Where an offence underthis.Acthas been committed by a taxable personbeing a partnership firm or a Limited LiabilityPartnership or a. Hindu undivid? familyor a trust, the partner or karta or managing tfUstee shall be deemed to be guilty of that offen? and shall be liable to be proceeded against and punished accordinglyand 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 knowledgeor that he had exercisedall duediligence to prevent the commission of such offence. · Explanation:-For the purposes of this section,- 2 of 1974 134 (i) "company" means a body corporate and includes a firm or other association of individuals; and .(ii) "dlrector'; in relation, to a firm, means'a partner in the firm. · 138. (1) Any offence under this _Acfrnay{eitherbefore or after · the institution of prosecution, be compounded. by the Commissioner on payment, bythe.person .accusedof 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 coinpound 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. Ac,t or the Integrated Goods and Services Tax Act in. respect of supplies of value exceeding one crore rupees; (c) a person who has beenaccused of committing an offence under this Act·· which .is also an offence under any other law for the time being in force; (9:) a person who. has been convicted for an offence · under this Act,,bya court; (e) .?tperson who' has been 'accused of committing ·a:\ioffence specified In clause (g) or clause (j) or '.'d,ause(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. Compounding of offences. 135 (2) The amount for compounding of offences under this section shall be such as fll&Y 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 th? rnaxtmum amount· not being less than thirty thousand rupees or ortehundred and fifty per cent of the tax. whichever is higl'ier:" (3) On payment of such compounding amount as may be determined by the Commissioner. no further proceedings shall be initiated und.fL,r 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 abate&. · 136 CHAPTER XX TRANSITIONAL PROVISIONS 139. (1) On and from the appointedday,every person registered Migrationof existing under anyof the existing laws · and havinga valid taxpayers. Permanent Account Number shall be issued a certificate . of registrationon provisionalbasis, subjectto such conditions and in such form and manner as may be prescribedand, unless replacedby a final certificate of registrationunder sub-section (2), shall be liable to be cancelled if the conditions so prescribedare not compliedwith. (2) The final certificate of registrationshall be grantedin such form and manner and subjectto such conditions as may be prescribed. {3) The certificate of registrationissued to a person under sub-section (1) shall be deemed to have not been issued if the said registrationis cancelled in pursuance of an applicationfiled bysuch person that he was not liable to registrationunder section 22 or section 24. 140. (1) A registeredperson, other than a person optingto pay tax under section 10, shall be entitled to take, in his electronic credit ledgercredit of the amount of Value Added Tax, and EntryTax, if any, carried forward in the return relatingto the periodendingwith the day immediatelyprecedingthe appointedday,furnished by him under the existinglaw, not later than ninetydays after the said day,in such manner as may he prescribed: Provided that the registeredperson shall not be allowed to take credit in the followingcircumstances, 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 existinglaw for the periodof six months immediatelyprecedingthe appointeddate or (iii) where the said amount of credit relates to goods sold under notification No. 5/6/2002-FD(TAX) Pt-1 and dtd. 08/06/2016 claimingrefund of value added tax paidthereon (whereverapplicable): Transitional arrangements for input tax credit. 74ofl956 137 Provided further that so much of the said credit as is attributable to any claim related to section 3, sub-section (3) ofsection 5, section 6, section 6A or sub-section (8) .of.section 8of the Central Sales Tax Act, 1956 that is not substantiated in the manner, and within the period, prescribed in. rule 12 of the C:;:?!JtralSales Tax {Registration and Turnover) Rules, 1957 shall not be e1igibleto 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 I 0, shall be entitled to take, in his electronic credit ledger, credit of the unveiled input tax credit in respect of capital goods, not carried forward in a return, furnishedunder 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. Explanationv- For the purposes of this section, the expression "unveiled 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 ofinput 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 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 atthe time of sale of goods, if any, shall be entitled to take, in his electronic credit ledger, credit of the value added tax and entry 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)Iigiolefor input tax credit on such inputs under thi_s?c:t; 138 (iii) the · said registered person is in possession of invoice or other prescribeddocuments evidencing payment of tax under the existing law in respect of such inputs; and (iv) such invoices-0rt>ther prescribeddocuments were issued not 'earlier than twelve months immediately preceding the appointedday: 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 evidencingpayment 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 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 and entry tax, if any, carried forward in a return furnished under the existing law by him in accordance with the provisions of sub-section (1 ); and (b) the amount of credit of the value added tax and entry tax, if any, in respect of inputs held in. stock and inputs contained in semi-finished or finished goodsheld in stock on the appointedday,relating to such exemptedgoods or tax free goods,bywhatever rtam,lcalled, in accordance. with the provisionsof sub-section (3). (5) A .. registered person shall be entitled to take, in his electronic credit led!cr. -credit of vaiue added tax in · respect of inputs received on or after the appointedday but the . tax in respect of whiql has been paid by the supplier.under the existing law, ?llbjectto thf 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,daysfrom the appointed day:,i Provided that the period of thirty days may, on sufficient ca'lfse being shown, be extended by the Commissioner for a further period not exceeding thirty days: Provided further that the said registeredperson shall furnish a statement, in $U£h:rnanneras m:ay be prescribed, in respect of credit that has been taken under this sub-section. 139 (6) A registeredperson, who was either paying tax at a fixed rate or payinga fixed amount in lieu of the tax payableunder the existinglaw shall be entitled to take, in his electronic· credit ledger,credit of value added tax in respect of inputsheld in stock and inputscontained in semi-finished or finished goodsheld in stock on the appointeddaysubjectto the followingconditions, namely:- {.i) such inputs or goodsare •used or intended to be used for makingtaxable suppliesunder this Act; (ii) the said registeredperson is not payingtax under section 10; (iii) the said registeredpersonis eligiblefor input tax credit on such inputsunder this Act; (iv) the said registeredperson is in possession of invoice or other prescribeddocuments evidencing payment of tax under the existinglaw in respect of inputs;and (v) such invoices or other prescribeddocuments were issued not earlier than twelve months immediately precedingthe appointedday. (7) The amount of credit under sub-sections (3),(4) and (6) shall be calculated in such manner as may be prescribed. 141. (1) Where any inputs received at a placeof business had been despatchedas such or despatchedafter being partiallyprocessedto a jobworker for further processing, testing,repair, reconditioningor any other purpose in accordance with the provisionsof existinglaw prior to the appointeddayand such inputs are returned to the said placeon or after the appointedday,no tax shall be payableif such inputs,after completionof the jobwork or otherwise,are returned to the said placewithin six months from the appointedday: Provided that the periodof six months may, on sufficient cause beingshown, be extended· bythe Commissioner for a further periodnot exceedingtwo months: · Provided further that if such inputs are not returned within a periodof six months or the extended periodfrom the appointedday, the input tax credit shall be liable to be recovered in accordance with the provisionsof clause (a) of sub-section (S)_ofsection142. Transitional provisions relatingto jobwork. 140 (2) Where any semi-finished goods had been despatched from any 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'1ay,-andsuch goods(hereafter in this sub-section referred to .. as "the said goods")are returned to the said place on or after the appointedday, no tax shall be payable if the said goods;'after undergoing manufacturing processes or otherwise, are returned to the said placewithin six months from the appointedday: Provided that the period of six months may, on sufficient cause being shown, be extended by the Commissioner for a further period not exceedingtwo months: · Provided further that if the said goodsare not returned within a period specifiedin 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 despatchingthe goodsmay, in accordance with the provisions of the existing law, transfer the said goods to the premises of any registeredperson for the purpose of supplyingtherefrom on payment of tax in India or without payment of tax for exports within six months or the extended period, as the case may be, from the appointedday. (3) Where any goods had been despatchedfrom the place of business without payment of tax for carrying out tests or any other process, to any other premises, whether registeredor not, in accordance with the provisions of existing law prior to the appointedday and such goods, are returned to the said placeof business on or after the appointedday, no tax shall be payableif the said goods, after undergoingtests or any other process, are returned to such placewithin six months from the appointedday: 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 goodsare not returned within the period specifiedin 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 despatchingthe goods may, in accordance with the provisionsOf 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 six months or the extended period, as the case may be, from the appointedday. 141 (4) The tax under sub-sections (1), (2) and (3}ihall not be payable only ifthe person despatchingthe 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 su?hJorm and manner and within such time as may be prescribed. 142. (1) Where any goods o:ri 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 p?rson, to the said place of business withti;t.?period of six months from the appointed day and such goods ?1'e identifiable to the satisfaction of the proper officer: Provided thatif 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 appointedday, the price of any goods is revised upwards on or after the appointed day, the registeredperson who had sold such goods may 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 appoin?d day, the price of any goods is revised downwards on. or after the appointed day, the registeredperso:q .whohad sold such goods w,ay issue to the recipient a credit note, containing such particulars as may· be prescribed, within thirty days of such price revision and for the pµrposes 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 provisionsof the said law: Miscellaneous transitional provisions. 142 Provided that where any claim for refund of the amount of input tax credit is folly or partiallyrejected,the amount so rejected shall lapse: Provided further that no refund claim shall be allowed of any amount of input tax credit wnerethe balance of the said amount as on the appointeddayhas been carried forward under this Act. (4) E??ryclaim for refund filed after the appointedday for refund of any tax paid under the existinglaw in respect of the goodsexported before or after the appointedday shall be disposedof in accordance with the provisions of the existing law: · Provided that where any claim for refund of input tax credit is fullyor partiallyrejected,·the amount so rejectedshall lapse: Provided further that no refund claim shallbe allowed of any amount of input tax credit where the balance of the said amount as on the appointedday has been carried forward under this Act. (5) Notwithstandinganything to the contrary contained in this Act, any amount of input tax credit reversed prior to the appointeddayshall not be admissible as input tax credit under this Act. · (6) (a) every proceeding of appeal, revision, review or reference relatingto a claim for input tax credit initiated whether before, on or after the appointeddayunder the existing law shall be disposed.ofin accordance with ll'P provisionsof 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 claim shall be allowed of any amount of input tax credit where the balance of the said amount as on the appointeddayhas been carried forward under this Act. (b) Every proceeding of appeal, revision, review or reference relatingto recovery of input tax credit initiated whether before, on or after the appointedday,under the existing law shall be disposedof 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 recoveredshall not be admissible as input tax credit under this Act. 143 (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:aµdif any amountbecomes 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 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 ·· l4ibility initiated whether before, on or after the appointed day under the existing law, shall be disposedof in accordance with the provisions of the existing lawi · and any amount found to be admissible to the claimant shall be refunded to him in cash in accordance with the provisionsoftheevJ;fo:g?w --­ 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 ?ti?"' 1 ... ---, \..,. - Act and the amount so recovered shall not be admissible as· Inputfax 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 dayand 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 ab arrear of tax under this Act· and the amount so recovered shall not be admissiblqas input'tax credit under this .Act. · 144 (9) Where any return, furnished under the existing law, is revised after the appointedday but within the time limit specifiedfor such revision under the existing law and if, pursuant to such revision,.any amount is foundtobe refundable or input tauredit is fou?dto be admissible to any taxable person, the same shall ?e refunded to him in. cash, underthe existinglaw, and the amount rejected, if any, shall not be admissible as input tax credit under this Act. (10) t1I) 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 appointedday shall be liable to tax under the provisions ofthisAct. (a} "Notwithstandinganything contained in section 12, no taxshall be payableon goods under this Act tothe ?;xJent the Jax was leviable on the said goods under the Mau;??,rValue Ad4?Tex Act, 2004. 32ofl994 --- of---- 32 of i'.,\94 (b) Notwithstandinganythingcontained in section 13, no tax shall be payabl?on services under this Act to the extent the tax was 'ltviable on the said services under Chapter V of the Finance Act, 1994. · (c) Where tax was paid on any supply,both ttndei the Manipur Value Added T;;yA\ct, 2004 and under Chapter _)[. 9f tit,??-? l?, ··t!...?.·shall be leviable wider ?· . mis Act and the taxable person. sh.all'be entitled to take credit of value added tax.Qr s.:ervicretaxpaid under the existing law to the extent of supplies made after the appointeddayand such credit shall be. calculated in such manner as may be prescribed. (12) Where any goodssent on approvalbasis, not.earlier than six months before the appointedday,are rejectedor not. approvedby the buyer and returned to the seller on or after the appointedday, no tax shall be payablethereon if such goods are returned within six months from the appointedday: Provided that the said period of si:x:months may, on sufficient ause being shown, 'be extended by the Commissioner for a further . ieriod nof exceedingtwo months: ? P.rgyidedfurther that the tax. shall be.payableby the person re?1armngthe goods if such goods are liaJ?µ:w tax under .this Act, and are returned after the period specifiedin this sub-sectlon; 145 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 gooils in respect of which tax was required . to be deducted at source under the Manipur Value Added Tu, 20CK and has also issued an invoice for the same before the appoinkd day. no deduction of tax at source under section 51 sbaB be made by the deduct or under the said seclion wbc:R payment to the said supplier is m84le on or ala- the appointed day. Explanation;- · For the purposes of this Chapter, the - apmon "capitalgoods" shall have the same meaning as assigned to it in the Manipur Value Added Tax, 2004. 146 CHAPTER XXI MISCELLANEOUS PROVISIONS 143. (1) A registeredperson {lter?afterin this section referred to as the "principal")may, under intimation and subject to such conditions as may be prescribed,send any inputs or capitalgoods,withoutpaymentof tax,to a job worker for job work and from there subsequentlysend to another job worker and likewise, and shall,- (a) bring back inputs, after completionof job work or otherwise, or capitalgoods,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 placeof business, without payment of tax; (b) supply such inputs, after completion of job · work or otherwise, or capital goods, other than moulds and dies, jigsand 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 supplythe goods from the placeof business of a job worker in terms of clause (b) unless the said principaldeclares tne placeof business of the job-workeras his additional placeof 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 responsibilityfor keeping proper accounts for the inputs or capitalgoods 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 clause (a) of sub-section (1) or are not suppliedfrom the placeof business of the job worker in accordance with 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-workeron the daywhen the said inputs were sent out. Job work procedure. 147 (4) Where the capitalgoods, other than moulds and dies, jigs and fixtures, or tools, sent for job work are not received back by the principal in accordance with clause (a) of sub-section (I) or are not snpplied from the place of business of the job worker in accordance with 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 purpose of job work, input includes intermediate goods arising from any treatment or process carried . out on the inputs by the principal or the job worker. 144. Where any document- (i) is produced by any person.under this Act or any other law for the time beingin force; or (ii) has been seized from the custodyor 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 tlle 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; Presumption as to documents in certain cases. 148 (b) admit the document in evidence not with standingthat. it is not duly stamped,if such docuinent is otherwise admissible in evidence. 145. (1) Notwithstandinganything contained in any other law for the time being in Iorce; -- (a) a micro film of a document or the reproductionof the image or images embodied in such micro film (whether enlargedor 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, subjectto such conditions as may be prescribed;or (d) any Informationstored electronicallyin any device or media, includingany 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 proceedingsthereunder, without further proof or productionof the original, as evidence of any contents of the originalor of any fact stated therein of which direct evidence would be admissible. (2) In any proceedingsunder this Act and or the rules made thereunder, where it is desired to gi?ea statement in evidence byvirtue of this section, a certificate, - (a) identifyingthe document containing the statement and describing the manner in which it was produced; (b} givingsuch particularsof any device involved in the productionof that document as may be appropriate for the purpose of showingthat the document was producedby 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 knowledgeand belief of the person stating it. Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence. 146. The Government may, on the recommendations of the Council, Common Portal. notify the Common Goods and Services Tax Electronic Portal for facilitatingregistration, paymentof Jax, furnishing of returns, computation and settlement. o( integrated tax, electronic way bill and for carrying out such 'other functions and for such purposes as may be prescribed. 43 of 1961 2 of 1934 36 of2003 149 147. The Government . may, on . the recommendations of the Council, notify certain suppliesof 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. 148. The Government may, on the recommendations of the Council, and subject to such conditions and safeguards as may be prescribed, notify certain classes of taxable persons, and the · special procedures to be. followed by such taxable persons including those With regard to registration, furnishing of return, payment of tax and administration of such taxable persons. 149. (1) Every registered person may be assigned a goods and services tax compliance rating score by the Government based on his record ofcompliance 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. 150. (1) Any person, being- (a) a taxable person; or (b) a 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; or (e) a banking company Within the meqning of clause (a) of section 45A of the Reserve Bank of India Act, 1934;or (f) -a State Electricity Board or an electricitydistribution or transmission licensee under the Electricity Act, 2003, or any other · entity entrusted With such functions by the Central Government· or the State Government; or Deemed Exports. Special Procedure for certain processes. Goods and services tax compliance rating. Obligation to furnish information return. 16 of 1908 (g) (h) 18of2013 (i) 59ofl988 (j) 30of2013 42of1956 22 of 1996 2 ofl934 18 of2013 150 the Registrar or Sub- Registrar appointed under section 6 of the Registration Act, 1908; or a Registrar within the meaning of the Companies Act, 2013; or the registering authority empowered to register motor vehicles under the Motor Vehicles Act, 1988; or the Collector referred to in clause (c) of section 3 of the Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013; or (k) the recognised stock exchange referred to in clause (0 of section 2 of the Securities Contracts (Regulation) Act, 1956; or (l) a depository referred to in clause (e) of sub-section ( 1) of section 2 of the Depositories Act, 1996; or (m) an officer of the Reserve Bank oflndia as constituted under section 3 of the Reserve Bank of India Act, 1934;or (n) the Goods and Services Tax Network, a company registered under the Companies Act, 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. 151 (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 exceedingninety da,s from,the date of service of the notice. and such-person shall furnish the information return. 151. (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 Commission?. 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 an.y matter in respect of which statistics is to be collected. · 152. (1) No information of any individual return or part thereof with respect to any matter given for the purposes of 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 computerization thereof for the purposes of this Act, shall be permitted ? 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 ;ublic interest to publish such information. 153. Any officer not below the rank of Assistant Commissioner may, having regard to the nature and. complexityof 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. Power to collect statistics Bar on disclosure of infurmation required under section 151. Taking · t w:r fmau expert 45ofl860 1 of 1872 152 154. The Commissioner ?ran 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. 155. ,r\'here any person claims thaf lieis eligiblefar input tax credit under this Act, the burden of proving such claim shall lie on such person. 156. 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. 157. (1) No suit, prosecution or other legalproceedings shall lie against the President, State President, Members, officers or other employees of the AppellateTribunal or any other person authorised by the said AppellateTribunal 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 legalproceedingsshall 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. 158. (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 A,ct (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, no court shall, save · as otherwise providedin sub-section (3), require any officer appointed or authorised under this Act to producebefore it or to give evidence before it in respect of particulars referred to in sub-section (1). Power to take samples. Burden of Proof. Persons deemed to be public servants. Protection of action taken under this Act Disclosure of information by a public servant 45 of1860 49of 1988 (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· purp9se of any prosecution under the Indian. Penal Code or the Prevention of Corruption Act, 1988, or any other law for the time being in force; or 153 (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 demandj 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 thfs . 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 154 (j) any particulars to any agency appeinted 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 contractuallybound notto use or disclose such particulars except for the aforesaid purposes; or (k) any such particularsto 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 publishsuch information. 159. (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 particularsrelating to any proceedingsor prosecution under this Act tnrespect of such person, it may cause to be publishedsuch name and particulars in such manner as it thinks fit (2) No publication under this section shall be made in relation to any penaltyimposedunder this Act until the time for presenting an appealto the AppellateAuthority under section 107 has expiredwithout an appealhaving been presented or the appeal, if presented, has been disposedof. 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 treasures or managers of the company, or the members of the association, as the case may be, may also be publishedif, in the.opinion of the Commissioner, or any other officer authorised by him .in this behalf, circumstances of the case justifyit. 160. (1) No assessment, re-assessment, adjudication, review, revision, appeal,rectification, notice, summons or other proceedingsdone, a\:cepted,made, issued, initiated, or purported to have been done, accepted,made, issued, initiated in pursuance of any of the provisions of thts Act shall be invalid or deemed to be invalid merelyby 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. Publication of information respecting persons in certain cases. Assessment proceedings, etc. not to be invalid on certain grounds. 155 {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 alreadybeen acted upon by the person to whom it is issued or where such service has not been called in questiona.tor in the earlier proceedingscommenced, continued or finalised · pursuant to such notice, order or communication. 161. Without prejudice to· the provisions of section 160, and Rectification of errors notwithstandinganythingcontained in any other provisionsof apparent from record. this Act, any authority,who has passedor issued any decision or order or notice or certificate or any other document; may rectifyany 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 broughtto its notice byany officer appointedunder this Act or an officer appointedunder the Central.Goods and Services Tax Act or by the affected person within a periodof 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 periodof six months shall not apply in such cases where the rectification is purelyin the nature of correction of a clerical or arithmetical error, arising from any accidental slipor omission: Provided also . that where such· rectification adverselyaffects any person, the principlesof natural justice shall be followed by the authoritycarryingout such rectification. 162. Save as providedin sections 117 and 118, no civil court shall Baron jurisdictionof have jurisdictionto deal with or decide any question arising civil courts. from or relatingto anythingdone or purported to be done ' under this Act. 163. Wherever a copy of any order or document is to be provided to any person on an applicationmade byhim for that purpose, there shall be paid such fee as may be prescribed. • 164. (1) The Government may, on the recommendations of the Council, bynotification, make rules for carryingout the ' provisionsof this Act. Levyof fee. Power of Government to make rules. 156 (2) Without prejudiceto the generalityof the provisionsof sub-section (1), the Government may make rules for all or any of the matters which bythis Act are requiredto be, or may be, prescribedor in respect of which provisions are to be or may be madfby rules. (3) The power to make rules conferred bythis section shall include the power to giveretrospectiveeffect to the rules or any of them from a date not earlier than the date on which the provisionsof this Act come into force. (4) Anyrules made under sub-section(!)may providethat a contravention thereof shall be liable to a penaltynot exceedingten thousandrupees. 165. The Government may, by notification, make regulations consistent with this Act and the rules made thereunder to carry out the provisionsof this Act. 166 .. Every rule made by the Government, every regulationmade by the Government and every notificationissued 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 i§ in session, for a total period·of thirty dayswhich. may ,, be comprisedin one session or • in two or more successive sessions, and if, before the expiryof the session immediately followingthe session or the successive sessions aforesaid, the State Legislatureagrees in makingany modification in the rule or regulationor in the notification, as the case may be, or the State Legislatureagrees that the rule or regulationor the notification should not be made, the rule or regulationor notification, as the case may be, shall thereafter haveeffect only in such modified form or be of no effect, as the case may be; so, however, thatany such modification or annulm?ntshall be without prejudiceto the validityof anythingpreviouslydone under that rule or regulationor notification, as the case may be. · 167. The Commissioner may, bynotification, direct that subjectto such conditions, if any, as may be specifiedin the notification, any· power exercisable by any authorityor officer under this Act may be exercisable also byanother authorityor officer·as may be specifiedin such notification. Power to make regulations. Layingof rules, regulationsand notifications. Delegationof powe 157 168. The Commissioner may, if he considers it necessary or expedient·so. to do for the purpose of uniformity in the implementationof this. Act, issue such orders, instructions or direcuons.to.the .•State tax officers as it may deem ·fit, and thereupon all such officers and all other.persons employedin the implementationof this Act shall observe and follow such orders, instructions or directions. 169. (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) bygiving or tendering it directlyor 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 proceedingson behalf of the taxable person or to a person regularly employedby him in connection with the business, or to any adult member of familyresidingwith the taxable person; or (b) by registered post or speed post or courier with acknowledgementdue, to the person for whom it is intended or his authorised representative,if any, at his last known placeof business or residence-er (c) by sendinga communication to his e-mail address providedat 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 localityin which the taxable person or the person to whom it is issued is last known to have resided, carri?,don business or personallyworked for gain; or (f) if none of the modes aforesaid is practicable,by affixirtgit in some conspicuous place at his Jast known place of' business or· residence and if such mode is not practicablefor any reason, then by affixinga copy thereof on the notice board of the office of the concerned officer or authoritywho or which passedsuch decision or order or issued such summons or notice. Power to issue instructions or directions. Service of notice in certain circumstances. 158 (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 publishedor a copy thereof is'affixed in the manner providedin sub-section (1). (3) When such decision, order, summons, notice or any communication is sent by registeredpost or speed post, it shall be deemed to have been received by the addressee at the expiry of the period normally'talcenby such post in transit unless the contrary is proved«:.. 170. The amount of tax, interest, penalty, fine or any other sum Roundingoffoftaxetc. payable,and the amount of refund or any other sum due, under the provisions .of this J\ct sll.allbe 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 fiftypaise it shall be ignored. 171. (1) Any reduction in rate of tax on any supply of goodsor services or the benefit of input tax credit shall be passed on to the recipient byway of commensurate reduction in prices. (2) The Central Government may on recommendations of the Council, by notification, constitute an Authority, or em?wer an existing A?ority 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 suppliedby him. (3) The Authority referred to in sub-section (2) shall exercise such powers an? discharge such functions as may be prescribed. J_,: 172. (1) if any difficultyatises in givingeffectto any provisions of this Act, the Government may, on the recommendations of the Council, by a general or a specialorder 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 rep:iovingthe said difficulty: Provided Jhat no such order shall be K,ladeafter the expiry of a periodof three years from the date of commencement of this Act. Anti-profiteering Measure. Removal of difficulties. 43ofl994 159 {2) &aycmkr made under this section spallbe:laid, as soon •maybe, after it is madibefore the State Legislature. 173. Sa'R as olhtnrise providedin this Act, on and from the date of Amendment of certain • ,_,..,.. rmeot of this Act- Acts ill lhr Manipor MunicipalitiesAct, ,1? in section 75, in sub­ Kdion (1). clauses (c), and (i) shall be omitted; 6of200S 145-? ... 03101ntil 8of200D 174. (1) Saft as otherwise providedin this Act, on and from the date of commencement of this Act,. (i) the Manipur Value Added Tax Act, 2004, except in respect of goodsincluded in the Entry 54 of the State List of the Seventh Schedule to the Constitution, (ii) the Assam Amusement and Betting Tax Act, 1939(as extended to Manipur), (iii) the Manipur Tax on Luxury (Hotel & Lodging Houses) Act. 2000 (hereafter referred to as the repealedActs) are hereby repealed. (2) The repealof the said Acts and the amendment of the Acts specifiedin 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 anythingnot in force or existing at the time of such repeal;or (b) affect the previous operation of the repealedActs and orders or anything duly done or suffered thereunder; or (c) affect any right, privilege,obligation, or liability acquired,accrued or incurred under the repealed Acts or orders under such repealedActs: Provided that any tax exemption granted-as an incentive against investment througha notification shall not continue as privilegeif the said notification is rescinded on or after the appointedday;or' Repealand saving IO of 1897 160 (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 repealed Acts; or (e) affect any investigation, inquiry, assessment proceedings, adjudication and any other legal proceedings or recovery of arrears or remedy in respect of any such tax, surcharge, penalty, fine, interest, right, privilege, obligation, liability, forfeiture or punishment, as aforesaid, and any such Investigation, inquiry, assessment proceedings, adjudication and other legal proceedings or recovery of arrears or remedy may be instituted, continued or enforced, and any such tax, surcharge, penalty, fine, interest, forfeiture or punishment may be levied or imposed as if these Acts had not been so repealed; or (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 repealed Acts and such proceedings shall be continued under the said 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 n;i,atters referred to in section 173 and sub-section ( 1) . shall not be held to prejudice or affect the general application of section 6 of the Manipur General Clauses Act, 1897 (Act No.IO of 1897) with regard to the effect of repeal. 161 .. SCHEI>mffil {See-section ·7tl ACTIVITIES TO BE TREATED AS SUPPLY EVEN IF MADE WITH­ OUT CONSIDERA'lfflN iC.:: ... ,, Jr' \ 1. ??rmanenftransferor dispos? o{ b?ess assets where input tax ?redithas been availed on such assets . . 2. Supply of goo<ls'.or services or both between related persons or between distificipersons'aSspecifiedin section 25, when made in the course or furtherance of business; Provided that giftsn.otexceedingfiftythousaiid rupeesin value in a financial year by an employer to an employee:shall not be treated as supply of goods or services or both. 3. Supplyof goods-! (a) by a prin?ipalto his agent whiie'theagent undertakes to supply such goodson behalf of the principal;or · (b) byan agenttoh' principalwhere the agent undertakes t6receive 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 or business, 162 SGHEDULEII [See section7J ACTIVITIES TO BE TREATED AS SUPPLY OF GOODS OR SUPPLY OF SERVICES 1. Transfer (a) any transfer of the title .ingoods is a supply of goods; (b) any transfer ofright in goods or of undivided share in goods without the transfer of title tlteteot.••a supplyof services; (c) anytransfer of title in goods und?; an agreement which stipulates that property in goods shall pass at a fu.ture date upon payment of full consideration as. agreed, is a supply of goods. 2. Land and Building (a) any lease, tenanc;>i,easement,lice.nee 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 ?holly or partly, is a supply of services. ?,- .·.·' ;," ··',·.·.. ,?-- ·•. . . . . ,.. . _., . ·,. ·. ·,. ' 3. Treatment or process Any treatment or process which is appliedto another person's goods is a supply of services. · 4. Transfer of business assets (a) where goods fo{,;ningpart of tne as.?ts 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) 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; 20of 1972 83 163 (b) construction of a cowplex, 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 consideiilion has beep .received after ?ce of completion certificate, }wh?te · ri!quired,by the competent authority or after its first occupation, whichever is-earlier. Explanation:-For the purposes.'ofthis clause- (1) th?,?ression "competentauthority"means the Government or any authority authorised to issue completioncertificateunder any law for the time being in force and in case of non-requirement of such certificate from such authority,from any or the following.namely> (i) an. ?chitect .·. regist?redwltt the Councilof . A,.rchitecture constituted under the Architects Act, 1972;or (ii) a chartered engineer registe;e.dw:thtb?mstitution of Engineers (India);or (iii) a licensed surveyor of the respective local body of the city or town or villageor development or plati.ningauthority; (2) th?. ?tession "constrµction"inqudes.additions,.alterations, replacementsor remodelling.?fany ,exisWi1S?ivilstructure, (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 technologysoftware; {e) agreeing to the obligation to ref?11 from an act, or to tolerate an act or a situation, or to do an act; and (ff ' fransfer'ofthe rightt<>tJst any goodsfo?any purpose(whether or not for a specifiedperiod) f()r cash, deferred payment or other valuable consideration. 6. . Composite supply The followingcomposite suppliesshall be treated as a supplyof 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 whatseever;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. Supplyof Goods The followingshall be treated as supplyof goods,namely:- Supplyof goodsby any unincorporatedassociation or body of persons .to a member thereof for cash, deferred payment or other valuable consideration. 164 '\_ ... -·_., .... ,., SCHBDutB Ill· (See aectJoa 71 AClttttDS OR TRANSACI'IONS.WHIOHSIIAU,BBTRBATPll M81THBR AS A SUPPLY OP GOODS ·NOtlA ftmttldP 81lllVld!S 1. Service, by an employee to theemploye,ln .. c.ou.r,eofor In relatlon to hli'em,ployment. 2. Servlcea by any court or 1\ibunal e1tabU.bed?er any law fbr tfle tlme being tmf&•ce. · · . . 3. (a) the fimotlollt pc,,folmff by the Me•• ,Qf;,PadlmMmt, ?ben of State Le8k]ature,M?er1 of .; }tanchapb. Memben of M,umofpaUtle.sand Members . of · 6ther local authbrlUes, · (b) the duties rperform?dby'any peradn who holdi any polt In pursuance of theprovlalomof the ConsUtuUon In that c:apadt)1 or (c) the d?tle, p.-forjp.ed by any peraon q a Chalrpe? or a ¥ember or .. ?·Dlre.ctor ln a, body established by the Central Governmtnt or a State·G<>venunento,rlocal authorityand who Is· not deesnect u an emplc,yeebefore the commencement of thlt-clause? 4. Services of funeral, burlaJ, crematorium or mortuary including transportation of the 4eceued. s. Sale ofland and. subject toclatise (b).of paragraph5 of Schedule Il, ule ef"buiU:llng. 6. Actlonable-.dilms,.otherJh? Jotteqi?ettlnsand gambling. 1; , .. :,. ; .C,·.. .?·:?- , I .- .; BrJ>la?tlOf',t-Por the purpo•e• gf pmgnph2 the term «court" lndU? District Court, High G"m-t apd.Su_p.remoCourt. . . .· . _·-, u . . Tc?.KAMTh.U KlJMAR SINGH, Secretary (Law) to the Goyt.of Manipur, \ Printed at the Directorate of Printing & Stationery, Government of Manipur/405-C/19-06-2017.