Section 156
Persons deemed to be public servants.
GST
MISCELLANEOUS
Section 156 of Central Goods And Services Tax Act, 2017
Persons deemed to be public servants.
156. All persons dis
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Section 70
Power to summon persons to give evidence and produce documents.
GST
INSPECTION, SEARCH, SEIZURE AND ARREST
Section 70 of Central Goods And Services Tax Act, 2017
Power to summon persons to give evidence and produce documents.
70. (1) The proper officer under this Act shall have power to summon any person whose attendance he considers necessary either to give evidence or to produce a document or any other thing in any inquiry in the same manner, as provided in the case
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Burden of proof.
Section 155
GST
MISCELLANEOUS
Central Goods And Services Tax Act, 2017
Burden of proof.
155. Where any person claims that he is eligible for input tax credit under th
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Section 69
Power to arrest.
GST
INSPECTION, SEARCH, SEIZURE AND ARREST
Section 69 of Central Goods And Services Tax Act, 2017
Power to arrest.
69. (1) Where the Commissioner has reasons to believe that a person has committed any offence specified in clause (a) or clause (b) or clause (c) or clause (d) of sub-section (1) of section 132 which is punishable under clause (i) or (ii) of sub-section (1), or sub-section (2) of the said section, he may, by order, authorise any officer of central tax to arrest such person.
(2) Where a person is arrested under sub-section (1) for an offence specified under sub-section (5) of section 132, the officer authorised to arrest the person shall inform such person of the grounds of arrest an
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Section 68
Inspection of goods in movement.
GST
INSPECTION, SEARCH, SEIZURE AND ARREST
Section 68 of Central Goods And Services Tax Act, 2017
Inspection of goods in movement.
68. (1) The Government may require the person in charge of a conveyance carrying any consignment of goods of value exceeding such amount as may be specified to carry with him such documents and such devices as may be prescribed.
(2) The details of documents required to be carried under sub-section (1) shal
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Power to take samples.
Section 154
GST
MISCELLANEOUS
Central Goods And Services Tax Act, 2017
Power to take samples.
154. The Commissioner or an officer authorised by him may take sam
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Taking assistance from an expert.
Section 153
GST
MISCELLANEOUS
Central Goods And Services Tax Act, 2017
Taking assistance from an expert.
153. Any officer not below the rank of Assistant Commissioner may, having regard to the nature and complexity of the case and the interest of revenue, take assistance of any expert at any stage of scrutiny, inquiry, investigation or any other proceedings before him.
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Section 67
Power of inspection, search and seizure.
GST
INSPECTION, SEARCH, SEIZURE AND ARREST
Section 67 of Central Goods And Services Tax Act, 2017
CHAPTER XIV
INSPECTION, SEARCH, SEIZURE AND ARREST
Power of inspection, search and seizure.
67. (1) Where the proper officer, not below the rank of Joint Commissioner, has reasons to believe that
(a) a taxable person has suppressed any transaction relating to supply of goods or services or both or the stock of goods in hand, or has claimed input tax credit in excess of his entitlement under this Act or has indulged in contravention of any of the provisions of this Act or the rules made thereunder to evade tax under this Act; or
(b) any person engaged in the business of transporting goods or an owner or operator of a warehouse or a godown or any other place is keeping goods which have escaped payment of tax or has kept his accounts or goods in such a manner as is likely to cause evasion of tax payable under this Act,
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herwise deal with the goods except with the previous permission of such officer:
Provided further that the documents or books or things so seized shall be retained by such officer only for so long as may be necessary for their examination and for any inquiry or proceedings under this Act.
(3) The documents, books or things referred to in sub-section (2) or any other documents, books or things produced by a taxable person or any other person, which have not been relied upon for the issue of notice under this Act or the rules made thereunder, shall be returned to such person within a period not exceeding thirty days of the issue of the said notice.
(4) The officer authorised under sub-section (2) shall have the power to seal or break open the door of any premises or to break open any almirah, electronic devices, box, receptacle in which any goods, accounts, registers or documents of the person are suspected to be concealed, where access to such premises, almirah, electronic devices, b
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ficient cause being shown, be extended by the proper officer for a further period not exceeding six months.
(8) The Government may, having regard to the perishable or hazardous nature of any goods, depreciation in the value of the goods with the passage of time, constraints of storage space for the goods or any other relevant considerations, by notification, specify the goods or class of goods which shall, as soon as may be after its seizure under sub-section (2), be disposed of by the proper officer in such manner as may be prescribed.
(9) Where any goods, being goods specified under sub-section (8), have been seized by a proper officer, or any officer authorised by him under sub-section (2), he shall prepare an inventory of such goods in such manner as may be prescribed.
(10) The provisions of the Code of Criminal Procedure, 1973 (2 of 1974), relating to search and seizure, shall, so far as may be, apply to search and seizure under this section subject to the modification that sub
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Section 152
Bar on disclosure of information.
GST
MISCELLANEOUS
Section 152 of Central Goods And Services Tax Act, 2017
Bar on disclosure of information.
152. (1) No information 1[****] with respect to any matter given for the purposes of section 150 or section 151 shall, without the previous consent in writing of the concerned person or his authorised representative, be published in such manner so as to enable such particulars to be identified as referring to a particular person and no such information shall be used for the purpose of any proceedings under this Act 2[without giving an opportunity of being heard to the person concerned].
(2) 3[****]
(3) Nothing in this section shall apply to the publication of any informa
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Section 151
Power to call for information
GST
MISCELLANEOUS
Section 151 of Central Goods And Services Tax Act, 2017
1[Power to call for information.
151. The Commissioner or an officer authorised by him may, by an order, direct any person to furnish information relating to any matter dealt with in connection with this Act, within such time, in such form, and in such manner, as may be specified therein.]
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NOTES:-
1.
Substituted vide Section 119 of
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Section 66
Special audit.
GST
AUDIT
Section 66 of Central Goods And Services Tax Act, 2017
Special audit.
66. (1) If at any stage of scrutiny, inquiry, investigation or any other proceedings before him, any officer not below the rank of Assistant Commissioner, having regard to the nature and complexity of the case and the interest of revenue, is of the opinion that the value has not been correctly declared or the credit availed is not within the normal limits, he may, with the prior approval of the Commissioner, direct such registered person by a communication in writing to get his records including books of account examined and audited by a chartered accountant or a cost accountant as may be nominated by the Commissioner.
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(4) The registered person shall be given an opportunity of being heard in respect of any material gathered on the basis of special audit under sub-section (1) which is proposed to be used in any proceedings against him under this Act or the rules made thereunder.
(5) The expenses of the examination and audit of records under sub-section (1), including the remuneration of such chartered accountant or cost accountant, shall be determined and paid by the Commissioner and such determination shall be final.
(6) Where the special audit conducted under sub-section (1) results in detection of tax not paid or short paid or erroneously refunded, or input tax credit wrongly availed or utilised, the proper officer may initiate action under section 73
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Section 65
Audit by tax authorities.
GST
AUDIT
Section 65 of Central Goods And Services Tax Act, 2017
CHAPTER XIII
AUDIT
Audit by tax authorities.
65. (1) The Commissioner or any officer authorised by him, by way of a general or a specific order, may undertake audit of any registered person for such period, at such frequency and in such manner as may be prescribed.
(2) The officers referred to in sub-section (1) may conduct audit at the place of business of the registered person or in their office.
(3) The registered person shall be informed by way of a notice not less than fifteen working days prior to the conduct of audit in such manner as may be prescribed.
(4) The audit under sub-section (1) shall be completed with
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the necessary facility to verify the books of account or other documents as he may require;
(ii) to furnish such information as he may require and render assistance for timely completion of the audit.
(6) On conclusion of audit, the proper officer shall, within thirty days, inform the registered person, whose records are audited, about the findings, his rights and obligations and the reasons for such findings.
(7) Where the audit conducted under sub-section (1) results in detection of tax not paid or short paid or erroneously refunded, or input tax credit wrongly availed or utilised, the proper officer may initiate action under section 73 or section 74 1[or section 74A].
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NOTES:-
1.
Inserted vide
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Section 64
Summary assessment in certain special cases.
GST
ASSESSMENT
Section 64 of Central Goods And Services Tax Act, 2017
Summary assessment in certain special cases.
64. (1) The proper officer may, on any evidence showing a tax liability of a person coming to his notice, with the previous permission of Additional Commissioner or Joint Commissioner, proceed to assess the tax liability of such person to protect the interest of revenue and issue an assessment order, if he has sufficient grounds to believe that any delay in doing so may adversely affect the interest of revenue:
Provided that where the taxable person to whom the liability pertains is not ascertainable and such liability pertains to supply of goods, the per
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Section 150
Obligation to furnish information return.
GST
MISCELLANEOUS
Section 150 of Central Goods And Services Tax Act, 2017
Obligation to furnish information return.
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 (43 of 1961); or
(e) a banking company within the meaning of clause (a) of section 45A of the Reserve Bank of India Act, 1
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0 of 2013); or
(k) the recognised stock exchange referred to in clause (f) of section 2 of the Securities Contracts (Regulation) Act, 1956 (42 of 1956); or
(l) a depository referred to in clause (e) of sub-section (1) of section 2 of the Depositories Act, 1996 (22 of 1996); or
(m) an officer of the Reserve Bank of India as constituted under section 3 of the Reserve Bank of India Act, 1934 (2 of 1934); or
(n) the Goods and Services Tax Network, a company registered under the Companies Act, 2013 (18 of 2013); or
(o) a person to whom a Unique Identity Number has been granted under sub-section (9) of section 25; or
(p) any other person as may be specified, on the recommendations of the Council, by the Government,
who
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fective, he may intimate the defect to the person who has furnished such information return and give him an opportunity of rectifying the defect within a period of thirty days from the date of such intimation or within such further period which, on an application made in this behalf, the said authority may allow and if the defect is not rectified within the said period of thirty days or, the further period so allowed, then, notwithstanding anything contained in any other provisions of this Act, such information return shall be treated as not furnished and the provisions of this Act shall apply.
(3) Where a person who is required to furnish information return has not furnished the same within the time specified in sub-section (1) or sub-sec
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Section 63
Assessment of unregistered persons.
GST
ASSESSMENT
Section 63 of Central Goods And Services Tax Act, 2017
Assessment of unregistered persons.
63. Notwithstanding anything to the contrary contained in section 73 or section 74 1[or section 74A], where a taxable person fails to obtain registration even though liable to do so or whose registration has been cancelled under sub-section (2) of section 29 but who was liable to pay tax, the proper officer may proceed to assess
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Section 62
Assessment of non-filers of returns.
GST
ASSESSMENT
Section 62 of Central Goods And Services Tax Act, 2017
Assessment of non-filers of returns.
62. (1) Notwithstanding anything to the contrary contained in section 73 or section 74 3[or section 74A], where a registered person fails to furnish the return under section 39 or section 45, even after the service of a notice under section 46, the proper officer may proceed to assess the tax liability of the said person to the best of his judgement taking into account all the relevant material which is available or which he has gathered and issue an assessment order within a period of five years from the date specified under section 44 for furnishing of the annual return
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Goods and services tax compliance rating.
Section 149
GST
MISCELLANEOUS
Central Goods And Services Tax Act, 2017
Goods and services tax compliance rating.
149. (1) Every registered person may be assigned a goods and services tax compliance rating score by the Government based on his record of compliance with the provisions of this Act.
(2) The goods and services tax compliance rating score may be determined on the basis of such parameters as may be prescribed.
(3) The goods an
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Section 61
Scrutiny of returns.
GST
ASSESSMENT
Section 61 of Central Goods And Services Tax Act, 2017
Scrutiny of returns.
61. (1) The proper officer may scrutinize the return and related particulars furnished by the registered person to verify the correctness of the return and inform him of the discrepancies noticed, if any, in such manner as may be prescribed and seek his explanation thereto.
(2) In case the explanation is found acceptable, the registered person shall be info
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Special procedure for certain processes.
Section 148
GST
MISCELLANEOUS
Central Goods And Services Tax Act, 2017
Special procedure for certain processes.
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 registered persons, and the special procedures to be followed by such persons including those with regard to registration, furnishing of return, payment of tax and administ
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Section 60
Provisional assessment.
GST
ASSESSMENT
Section 60 of Central Goods And Services Tax Act, 2017
Provisional assessment.
60. (1) Subject to the provisions of sub-section (2), where the taxable person is unable to determine the value of goods or services or both or determine the rate of tax applicable thereto, he may request the proper officer in writing giving reasons for payment of tax on a provisional basis and the proper officer shall pass an order, within a period not later than ninety days from the date of receipt of such request, allowing payment of tax on provisional basis at such rate or on such value as may be specified by him.
(2) The payment of tax on provisional basis may be allowed, if the taxable pers
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oner for a further period not exceeding six months and by the Commissioner for such further period not exceeding four years.
(4) The registered person shall be liable to pay interest on any tax payable on the supply of goods or services or both under provisional assessment but not paid on the due date specified under sub-section (7) of section 39 or the rules made thereunder, at the rate specified under sub-section (1) of section 50, from the first day after the due date of payment of tax in respect of the said supply of goods or services or both till the date of actual payment, whether such amount is paid before or after the issuance of order for final assessment.
(5) Where the registered person is entitled to a refund consequent to the
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Deemed Exports.
Section 147
GST
MISCELLANEOUS
Central Goods And Services Tax Act, 2017
Deemed Exports.
147. The Government may, on the recommendations of the Council, notify certain supplies of goods as deemed exports, where goods supplied do not leave India, and payment for such supplies is received either in Indian rupees or in convertible foreign exchange, if such goods are manufactured in India.
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Section 59
Self-assessment.
GST
ASSESSMENT
Section 59 of Central Goods And Services Tax Act, 2017
CHAPTER XII
ASSESSMENT
Self assessment.
59. Every registered person shall self-asse
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Common Portal.
Section 146
GST
MISCELLANEOUS
Central Goods And Services Tax Act, 2017
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Section 145
Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence.
GST
MISCELLANEOUS
Section 145 of Central Goods And Services Tax Act, 2017
Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence.
145. (1) Notwithstanding anything contained in any other law for the time being in force,-
(a) a micro film of a document or the reproduction of the image or images embodied in such micro film (whether enlarged or not); or
(b) a facsimile copy of a document; or
(c) a statement contained in a document and included in a printed material produced by a computer, subject to such conditions as may be prescribed; or
(d)
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Section 144
Presumption as to documents in certain cases.
GST
MISCELLANEOUS
Section 144 of Central Goods And Services Tax Act, 2017
Presumption as to documents in certain cases.
144. Where any document
(i) is produced by any person under this Act or any other law for the time being in force; or
(ii) has been seized from the custody or control of any person under this Act or any other law for the time being in force; or
(iii) has been received from any place outside India in the course of any proceedings under this Act or any other law for the time being in force,
and such document is tendered by the prosecution in evidence against him or any other person who is tried jointly with him, the court shall-
(a) unless the co
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