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Section 53 – Acts – PAYMENT OF TAX – CENTRAL GOODS AND SERVICES TAX ACT, 2017 – Section 53 – Transfer of input tax credit. 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 the provisions of sub-section (5) of section 49, as reflected in the valid return furnished under sub-section (1) of section 39, the amount collected as central tax shall stand reduced by an amount equal to such credit so u

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Section 141 – Acts – TRANSITIONAL PROVISIONS – CENTRAL GOODS AND SERVICES TAX ACT, 2017 – Section 141 – Transitional provisions relating to job work. 141. (1) Where any inputs received at a place of business had been removed as such or removed after being partially processed to a job worker for further processing, testing, repair, reconditioning or any other purpose in accordance with the provisions of existing law prior to the appointed day and such inputs are returned to the said place on or after the appointed day, no tax shall be payable if such inputs, after completion of the job work or otherwise, are returned to the said place within six months from the appointed day: Provided that the period of six months may, on sufficient cause b

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ng manufacturing processes or otherwise, are returned to the said place within six months from the appointed day: Provided that the period of six months may, on sufficient cause being shown, be extended by the Commissioner for a further period not exceeding two months: Provided further that if the said goods are not returned within the period specified in this sub-section, the input tax credit shall be liable to be recovered in accordance with the provisions of clause (a) of sub-section (8) of section 142: Provided also that the manufacturer may, in accordance with the provisions of the existing law, transfer the said goods to the premises of any registered person for the purpose of supplying therefrom on payment of tax in India or without

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od not exceeding two months: Provided further that if the said goods are not returned within the period specified in this sub-section, the input tax credit shall be liable to be recovered in accordance with the provisions of clause (a) of sub-section (8) of section 142: Provided also that the manufacturer may, in accordance with the provisions of the existing law, transfer the said goods from the said other premises on payment of tax in India or without payment of tax for exports within the period specified in this sub-section. (4) The tax under sub-sections (1), (2) and (3) shall not be payable, only if the manufacturer and the job worker declare the details of the inputs or goods held in stock by the job worker on behalf of the manufactur

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Section 137 – Acts – OFFENCES AND PENALTIES – CENTRAL GOODS AND SERVICES TAX ACT, 2017 – Section 137 – Offences by companies. 137. (1) Where an offence committed by a person under this Act is a company, every person who, at the time the offence was committed was in charge of, and was responsible to, the company for the conduct of business of the company, as well as the company, shall be deemed to be guilty of the offence and shall be liable to be proceeded against and punished accordingly. (2) Notwithstanding anything contained in sub-section (1), where an offence under this Act has been committed by a company and it is proved that the offence has been committed with the consent or connivance of, or is attributable to any negligence on the

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Section 138 – Acts – OFFENCES AND PENALTIES – CENTRAL GOODS AND SERVICES TAX ACT, 2017 – Section 138 – Compounding of offences. 138. (1) Any offence under this Act may, either before or after the institution of prosecution, be compounded by the Commissioner on payment, by the person accused of the offence, to the Central Government or the State Government, as the case 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 (l) which are relatable to offences specified in clauses (

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and (f) any other class of persons or offences as may be prescribed: Provided further that any compounding allowed under the provisions of this section shall not affect the proceedings, if any, instituted under any other law: Provided also that compounding shall be allowed only after making payment of tax, interest and penalty involved in such offences. (2) The amount for compounding of offences under this section shall be such as may be prescribed, subject to the minimum amount not being less than ten thousand rupees or fifty per cent. of the tax involved, whichever is higher, and the maximum amount not being less than thirty thousand rupees or one hundred and fifty per cent. of the tax, whichever is higher. (3) On payment of such compoun

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Section 139 – Acts – TRANSITIONAL PROVISIONS – CENTRAL GOODS AND SERVICES TAX ACT, 2017 – Section 139 – CHAPTER XX TRANSITIONAL PROVISIONS Migration of existing taxpayers. 139. (1) On and from the appointed day, every person registered under any of the existing laws and having a valid Permanent Account Number shall be issued a certificate of registration on provisional basis, subject to such conditions and in such form and manner as may be prescribed, which unless replaced by a final certificat

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Cognizance of offences. – Section 134 – Acts – OFFENCES AND PENALTIES – CENTRAL GOODS AND SERVICES TAX ACT, 2017 – Section 134 – Cognizance of offences. 134. No court shall take cognizance of any offe

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Section 135 – Acts – OFFENCES AND PENALTIES – CENTRAL GOODS AND SERVICES TAX ACT, 2017 – Section 135 – Presumption of culpable mental state. 135. In any prosecution for an offence under this Act which requires a culpable mental state on the part of the accused, the court shall presume the existence of such mental state but it shall be a defence for the accused to prove the fact that he had no such mental state with respect to the act charged as an offence in that prosecution. Explanation.-For t

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Section 136 – Acts – OFFENCES AND PENALTIES – CENTRAL GOODS AND SERVICES TAX ACT, 2017 – Section 136 – Relevancy of statements under certain circumstances. 136. A statement made and signed by a person on appearance in response to any summons issued under section 70 during the course of any inquiry or proceedings under this Act shall be relevant, for the purpose of proving, in any prosecution for an offence under this Act, the truth of the facts which it contains,- (a) when the person who made t

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Section 130 – Acts – OFFENCES AND PENALTIES – CENTRAL GOODS AND SERVICES TAX ACT, 2017 – Section 130 – Confiscation of goods or conveyances and levy of penalty. 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 goods on which he is liable to pay tax under this Act; or (iii) supplies any goods liable to tax under this Act without having applied for registration; or (iv) contravenes any of the provisions of this Act or the rules made thereunder with intent to evade payment of tax; or (v) uses any conveyance as a means of transport for

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hereon: Provided further that the aggregate of such fine and penalty leviable shall not be less than the amount of penalty leviable under sub-section (1) of section 129: Provided also that where any such conveyance is used for the carriage of the goods or passengers for hire, the owner of the conveyance shall be given an option to pay in lieu of the confiscation of the conveyance a fine equal to the tax payable on the goods being transported thereon. (3) Where any fine in lieu of confiscation of goods or conveyance is imposed under sub-section (2), the owner of such goods or conveyance or the person referred to in sub-section (1), shall, in addition, be liable to any tax, penalty and charges payable in respect of such goods or conveyance. (

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Section 131 – Acts – OFFENCES AND PENALTIES – CENTRAL GOODS AND SERVICES TAX ACT, 2017 – Section 131 – Confiscation or penalty not to interfere with other punishments. 131. Without prejudice to the provisions contained in the Code of Criminal Procedure, 1973, (2 of 1974.) no confiscation made or penalty imposed under the provisions of this Act or the rules made thereunder shall prevent the infliction of any other punishment to which the person affected thereby is liable under the provisions of

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Section 132 – Acts – OFFENCES AND PENALTIES – CENTRAL GOODS AND SERVICES TAX ACT, 2017 – Section 132 – Punishment for certain offences. 132. (1) Whoever commits any of the following offences, namely:- (a) supplies any goods or services or both without issue of any invoice, in violation of the provisions of this Act or the rules made thereunder, with the intention to evade tax; (b) issues any invoice or bill without supply of goods or services or both in violation of the provisions of this Act, or the rules made thereunder leading to wrongful availment or utilisation of input tax credit or refund of tax; (c) avails input tax credit using such invoice or bill referred to in clause (b); (d) collects any amount as tax but fails to pay the same

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liable to confiscation under this Act or the rules made thereunder; (i) receives or is in any way concerned with the supply of, or in any other manner deals with any supply of services which he knows or has reasons to believe are in contravention of any provisions of this Act or the rules made thereunder; (j) tampers with or destroys any material evidence or documents; (k) fails to supply any information which he is required to supply under this Act or the rules made thereunder or (unless with a reasonable belief, the burden of proving which shall be upon him, that the information supplied by him is true) supplies false information; or (l) attempts to commit, or abets the commission of any of the offences mentioned in clauses (a) to (k) of

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taken exceeds one hundred lakh rupees but does not exceed two hundred lakh rupees, with imprisonment for a term which may extend to one year and with fine; (iv) in cases where he commits or abets the commission of an offence specified in clause (f) or clause (g) or clause (j), he shall be punishable with imprisonment for a term which may extend to six months or with fine or with both. (2) Where any person convicted of an offence under this section is again convicted of an offence under this section, then, he shall be punishable for the second and for every subsequent offence with imprisonment for a term which may extend to five years and with fine. (3) The imprisonment referred to in clauses (i), (ii) and (iii) of sub-section (1) and sub-s

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Section 103 – Acts – ADVANCE RULING – CENTRAL GOODS AND SERVICES TAX ACT, 2017 – Section 103 – Applicability of advance ruling. 103. (1) The advance ruling pronounced by the Authority or the Appellate Authority under this Chapter shall be binding only- (a) on the applicant who had sought it in respect of any matter referred to in sub-section (2) of section 97 for advance ruling; (b) on the concerned officer or the jurisdictional officer in respect of the applicant. (2) The advance ruling referr

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Section 133 – Acts – OFFENCES AND PENALTIES – CENTRAL GOODS AND SERVICES TAX ACT, 2017 – Section 133 – Liability of officers and certain other persons. 133. (1) Where any person engaged in connection with the collection of statistics under section 151 or compilation or computerisation thereof or if any officer of central tax having access to information specified under sub-section (1) of section 150, or if any person engaged in connection with the provision of service on the common portal or th

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Section 129 – Acts – OFFENCES AND PENALTIES – CENTRAL GOODS AND SERVICES TAX ACT, 2017 – Section 129 – Detention, seizure and release of goods and conveyances in transit 129. (1) Notwithstanding anything contained in this Act, where any person transports any goods or stores any goods while they are in transit in contravention of the provisions of this Act or the rules made thereunder, all such goods and conveyance used as a means of transport for carrying the said goods and documents relating to such goods and conveyance shall be liable to detention or seizure and after detention or seizure, shall be released,- (a) on payment of the applicable tax and penalty equal to one hundred per cent. of the tax payable on such goods and, in case of e

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hat no such goods or conveyance shall be detained or seized without serving an order of detention or seizure on the person transporting the goods. (2) The provisions of sub-section (6) of section 67 shall, mutatis mutandis, apply for detention and seizure of goods and conveyances. (3) The proper officer detaining or seizing goods or conveyances shall issue a notice specifying the tax and penalty payable and thereafter, pass an order for payment of tax and penalty under clause (a) or clause (b) or clause (c). (4) No tax, interest or penalty shall be determined under sub-section (3) without giving the person concerned an opportunity of being heard. (5) On payment of amount referred in sub-section (1), all proceedings in respect of the notice

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Section 126 – Acts – OFFENCES AND PENALTIES – CENTRAL GOODS AND SERVICES TAX ACT, 2017 – Section 126 – General disciplines related to penalty. 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 unde

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Procedure of Authority and Appellate Authority. – Section 106 – Acts – ADVANCE RULING – CENTRAL GOODS AND SERVICES TAX ACT, 2017 – Section 106 – Procedure of Authority and Appellate Authority. 106. Th

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Section 127 – Acts – OFFENCES AND PENALTIES – CENTRAL GOODS AND SERVICES TAX ACT, 2017 – Section 127 – Power to impose penalty in certain cases. 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 levying such penalty after giving a reasonable opportunity of being heard to such person. – Stat

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Section 105 – Acts – ADVANCE RULING – CENTRAL GOODS AND SERVICES TAX ACT, 2017 – Section 105 – Powers of Authority and Appellate Authority. 105. (1) The Authority or the Appellate Authority shall, for the purpose of exercising its powers regarding- (a) discovery and inspection; (b) enforcing the attendance of any person and examining him on oath; (c) issuing commissions and compelling production of books of account and other records, have all the powers of a civil court under the Code of Civil

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Section 104 – Acts – ADVANCE RULING – CENTRAL GOODS AND SERVICES TAX ACT, 2017 – Section 104 – Advance ruling to be void in certain circumstances. 104. (1) Where the Authority or the Appellate Authority finds that advance ruling pronounced by it under sub-section (4) of section 98 or under sub-section (1) of section 101 has been obtained by the applicant or the appellant by fraud or suppression of material facts or misrepresentation of facts, it may, by order, declare such ruling to be void ab-

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Section 128 – Acts – OFFENCES AND PENALTIES – CENTRAL GOODS AND SERVICES TAX ACT, 2017 – Section 128 – Power to waive penalty or fee or both. 128. The Government may, by notification, waive in part or full, any penalty referred to in section 122 or section 123 or section 125 or any late fee referred to in section 47 for such class of taxpayers and under such mitigating circumstances as may be specified therein on the recommendations of the Council. – Statutory Provisions, Acts, Rules, Regulatio

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Section 124 – Acts – OFFENCES AND PENALTIES – CENTRAL GOODS AND SERVICES TAX ACT, 2017 – Section 124 – Fine for failure to furnish statistics. 124. If any person required to furnish any information or return under section 151,- (a) without reasonable cause fails to furnish such information or return as may be required under that section, or (b) wilfully furnishes or causes to furnish any information or return which he knows to be false, he shall be punishable with a fine which may extend to ten

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Section 100 – Acts – ADVANCE RULING – CENTRAL GOODS AND SERVICES TAX ACT, 2017 – Section 100 – Appeal to Appellate Authority. 100. (1) The concerned officer, the jurisdictional officer or an applicant aggrieved by any advance ruling pronounced under sub-section (4) of section 98, may appeal to the Appellate Authority. (2) Every appeal under this section shall be filed within a period of thirty days from the date on which the ruling sought to be appealed against is communicated to the concerned

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Section 101 – Acts – ADVANCE RULING – CENTRAL GOODS AND SERVICES TAX ACT, 2017 – Section 101 – Orders of Appellate Authority. 101. (1) The Appellate Authority may, after giving the parties to the appeal or reference an opportunity of being heard, pass such order as it thinks fit, confirming or modifying the ruling appealed against or referred to. (2) The order referred to in sub-section (1) shall be passed within a period of ninety days from the date of filing of the appeal under section 100 or

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General penalty. – Section 125 – Acts – OFFENCES AND PENALTIES – CENTRAL GOODS AND SERVICES TAX ACT, 2017 – Section 125 – General penalty. 125. Any person, who contravenes any of the provisions of thi

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Section 102 – Acts – ADVANCE RULING – CENTRAL GOODS AND SERVICES TAX ACT, 2017 – Section 102 – Rectification of advance ruling. 102. The Authority or the Appellate Authority may amend any order passed by it under section 98 or section 101, so as to rectify any error apparent on the face of the record, if such error is noticed by the Authority or the Appellate Authority on its own accord, or is brought to its notice by the concerned officer, the jurisdictional officer, the applicant or the appel

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