Author: admin_gst

Liability of guardians, trustees, etc.
Section 91
GST
LIABILITY TO PAY IN CERTAIN CASES
Central Goods And Services Tax Act, 2017
Liability of guardians, trustees, etc.
91. Where the business in respect of which any tax, interest or penalty is payable under this Act is carried on by any guardian, trustee or agent of a minor or other incapacitated person on behalf of and for the benefit of such minor or other incapacitated person, the tax, interest or penalty shall be levied upon

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Section 90
Liability of partners of firm to pay tax.
GST
LIABILITY TO PAY IN CERTAIN CASES
Section 90 of Central Goods And Services Tax Act, 2017
Liability of partners of firm to pay tax.
90. Notwithstanding any contract to the contrary and any other law for the time being in force, where any firm is liable to pay any tax, interest or penalty under this Act, the firm and each of the partners of the firm shall, jointly and severally, be liable for such payment:
Provided that whe

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Section 89
Liability of directors of private company.
GST
LIABILITY TO PAY IN CERTAIN CASES
Section 89 of Central Goods And Services Tax Act, 2017
Liability of directors of private company.
89. (1) Notwithstanding anything contained in the Companies Act, 2013 (18 of 2013), where any tax, interest or penalty due from a private company in respect of any supply of goods or services or both for any period cannot be recovered, then, every person who was a director of the private comp

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SCHEDULE 01
ACTIVITIES TO BE TREATED AS SUPPLY EVEN IF MADE WITHOUT CONSIDERATION
GST
SCHEDULES
SCHEDULE 01 of Central Goods And Services Tax Act, 2017
SCHEDULE I
[See Section 7]
ACTIVITIES TO BE TREATED AS SUPPLY EVEN IF MADE WITHOUT CONSIDERATION
1. Permanent transfer or disposal of business assets where input tax credit has been availed on such assets.
2. Supply of goods or services or both between related persons or between distinct persons as specified in section 25, when

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Liability in case of company in liquidation.
Section 88
GST
LIABILITY TO PAY IN CERTAIN CASES
Central Goods And Services Tax Act, 2017
Liability in case of company in liquidation.
88. (1) When any company is being wound up whether under the orders of a court or Tribunal or otherwise, every person appointed as receiver of any assets of a company (hereafter in this section referred to as the “liquidator”), shall, within thirty days after his appointment, give intimation of his appointment to the Commissioner.
(2) The Commissioner shall, after making such inquiry or calling for such information as he may deem fit, notify the liquidator within three months from the date on which he receives intimation of the appointment of the

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Liability in case of amalgamation or merger of companies.
Section 87
GST
LIABILITY TO PAY IN CERTAIN CASES
Central Goods And Services Tax Act, 2017
Liability in case of amalgamation or merger of companies.
87. (1) When two or more companies are amalgamated or merged in pursuance of an order of court or of Tribunal or otherwise and the order is to take effect from a date earlier to the date of the order and any two or more of such companies have supplied or received any goods or

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Liability of agent and principal.
Section 86
GST
LIABILITY TO PAY IN CERTAIN CASES
Central Goods And Services Tax Act, 2017
Liability of agent and principal.
86. Where an agent suppli

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Section 174
Repeal and saving.
GST
MISCELLANEOUS
Section 174 of Central Goods And Services Tax Act, 2017
Repeal and saving.
174. (1) Save as otherwise provided in this Act, on and from the date of commencement of this Act, the Central Excise Act, 1944 (1 of 1944) (except as respects goods included in entry 84 of the Union List of the Seventh Schedule to the Constitution), the Medicinal and Toilet Preparations (Excise Duties) Act, 1955 (16 of 1955), the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957), the Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 (40 of 1978), and the Central Excise Tariff Act, 1985 (5 of 1986) (hereafter referred to as the repealed Acts) are hereb

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shall not continue as privilege if the said notification is rescinded on or after the appointed day; or
(d) affect any duty, tax, surcharge, fine, penalty, interest as are due or may become due or any forfeiture or punishment incurred or inflicted in respect of any offence or violation committed against the provisions of the amended Act or repealed Acts; or
(e) affect any investigation, inquiry, verification (including scrutiny and audit), assessment proceedings, adjudication and any other legal proceedings or recovery of arrears or remedy in respect of any such duty, tax, surcharge, penalty, fine, interest, right, privilege, obligation, liability, forfeiture or punishment, as aforesaid, and any such investigation, inquiry, verification (

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Liability in case of transfer of business.
Section 85
GST
LIABILITY TO PAY IN CERTAIN CASES
Central Goods And Services Tax Act, 2017
CHAPTER XVI
LIABILITY TO PAY IN CERTAIN CASES
Liability in case of transfer of business.
85. (1) Where a taxable person, liable to pay tax under this Act, transfers his business in whole or in part, by sale, gift, lease, leave and license, hire or in any other manner whatsoever, the taxable person and the person to whom the business is so transfe

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Section 173
Amendment of Act 32 of 1994.
GST
MISCELLANEOUS
Section 173 of Central Goods And Services Tax Act, 2017
Amendment of Act 32 of 1994.
173. Save as otherwise provided in this

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Section 84
Continuation and validation of certain recovery proceedings.
GST
DEMANDS AND RECOVERY
Section 84 of Central Goods And Services Tax Act, 2017
Continuation and validation of certain recovery proceedings.
84. Where any notice of demand in respect of any tax, penalty, interest or any other amount payable under this Act, (hereafter in this section referred to as “Government dues”), is served upon any taxable person or any other person and any appeal or revision application is filed or any other proceedings is initiated in respect of such Government dues, then
(a) where such Government dues are enhanced in such appeal, revision or other proceedings, the Commissioner shall serve upon the taxable person or any other pe

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Section 172
Removal of difficulties.
GST
MISCELLANEOUS
Section 172 of Central Goods And Services Tax Act, 2017
Removal of difficulties.
172. (1) If any difficulty arises in giving effect to any provisions of this Act, the Government may, on the recommendations of the Council, by a general or a special order published in the Official Gazette, make such provisions not inconsistent with the provisions of this Act or the rules or regulations made thereunder, as may be necessary or e

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Section 83
Provisional attachment to protect revenue in certain cases.
GST
DEMANDS AND RECOVERY
Section 83 of Central Goods And Services Tax Act, 2017
Provisional attachment to protect revenue in certain cases.
83. 1[(1) Where, after the initiation of any proceeding under Chapter XII, Chapter XIV or Chapter XV, the Commissioner is of the opinion that for the purpose of protecting the interest of the Government revenue it is necessary so to do, he may, by order in writing, attach provisionally, any property, including bank account, belonging to the taxable person or any person specified in sub-section (1A) of section 122, in such manner as may be prescribed.]
(2) Every such provisional attachment shall cease to have effect

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Section 82
Tax to be first charge on property.
GST
DEMANDS AND RECOVERY
Section 82 of Central Goods And Services Tax Act, 2017
Tax to be first charge on property.
82. Notwithstanding anything to the contrary contained in any law for the time being in force, save as otherwise provided in the Insolvency and Bankruptcy Code, 2016 (31 of 2016), any amount payable by a taxable person or any other person on account of tax, interest or penalty which he is liable to pay to the Governmen

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Section 171
Anti-profiteering measure.
GST
MISCELLANEOUS
Section 171 of Central Goods And Services Tax Act, 2017
Anti-profiteering measure.
171. (1) Any reduction in rate of tax on any supply of goods or services or the benefit of input tax credit shall be passed on to the recipient by way of commensurate reduction in prices.
(2) The Central Government may, on recommendations of the Council, by notification, constitute an Authority, or empower an existing Authority constituted under any law for the time being in force, to examine whether input tax credits availed by any registered person or the reduction in the tax rate have actually resulted in a commensurate reduction in the price of the goods or services or both supplie

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he goods or services or both supplied by him.]
4[Explanation 2.- For the purposes of this section, the expression “Authority” shall include the “Appellate Tribunal”.]
(3) The Authority referred to in sub-section (2) shall exercise such powers and discharge such functions as may be prescribed.
1[(3A) Where the Authority referred to in sub-section (2), after holding examination as required under the said sub-section comes to the conclusion that any registered person has profiteered under sub-section (1), such person shall be liable to pay penalty equivalent to ten per cent. of the amount so profiteered:
Provided that no penalty shall be leviable if the profiteered amount is deposited within thirty days of the date of passing of the o

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Section 81
Transfer of property to be void in certain cases.
GST
DEMANDS AND RECOVERY
Section 81 of Central Goods And Services Tax Act, 2017
Transfer of property to be void in certain cases.
81. Where a person, after any amount has become due from him, creates a charge on or parts with the property belonging to him or in his possession by way of sale, mortgage, exchange, or any other mode of transfer whatsoever of any of his properties in favour of any other person with the inte

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Rounding off of tax, etc.
Section 170
GST
MISCELLANEOUS
Central Goods And Services Tax Act, 2017
Rounding off of tax, etc.
170. The amount of tax, interest, penalty, fine or any other sum payable, and the amount of refund or any other sum due, under the provisions of this Act shall be rounded off to the nearest rupee and, for this purpose, where such amount contains a part of a rupee consisting of paise, then, if such part is fifty paise or more, it shall be increased to one rup

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Section 80
Payment of tax and other amount in instalments.
GST
DEMANDS AND RECOVERY
Section 80 of Central Goods And Services Tax Act, 2017
Payment of tax and other amount in instalments.
80. On an application filed by a taxable person, the Commissioner may, for reasons to be recorded in writing, extend the time for payment or allow payment of any amount due under this Act, other than the amount due as per the liability self-assessed in any return, by such person in monthly insta

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Section 169
Service of notice in certain circumstances.
GST
MISCELLANEOUS
Section 169 of Central Goods And Services Tax Act, 2017
Service of notice in certain circumstances.
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) by giving or tendering it directly or by a messenger including a courier to the addressee or the taxable person or to his manager or authorised representative or an advocate or a tax practitioner holding authority to appear in the proceedings on behalf of the taxable person or to a person regularly employed by him in connection with the business, or to any adult member of fami

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place of business or residence and if such mode is not practicable for any reason, then by affixing a copy thereof on the notice board of the office of the concerned officer or authority who or which passed such decision or order or issued such summons or notice.
(2) Every decision, order, summons, notice or any communication shall be deemed to have been served on the date on which it is tendered or published or a copy thereof is affixed in the manner provided in sub-section (1).
(3) When such decision, order, summons, notice or any communication is sent by registered post or speed post, it shall be deemed to have been received by the addressee at the expiry of the period normally taken by such post in transit unless the contrary is prove

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Section 79
Recovery of tax.
GST
DEMANDS AND RECOVERY
Section 79 of Central Goods And Services Tax Act, 2017
Recovery of tax.
79. (1) Where any amount payable by a person to the Government under any of the provisions of this Act or the rules made thereunder is not paid, the proper officer shall proceed to recover the amount by one or more of the following modes, namely:
(a) the proper officer may deduct or may require any other specified officer to deduct the amount so payable from any money owing to such person which may be under the control of the proper officer or such other specified officer;
(b) the proper officer may recover or may require any other specified officer to recover the amount so payable by detaining and selling any goods belonging to such person which are under the control of the proper officer or such other specified officer;
(c) (i) the proper officer may, by a notice in writing, require any other person from whom money is due or may become du

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pursuance thereof to the Government, he shall be deemed to be a defaulter in respect of the amount specified in the notice and all the consequences of this Act or the rules made thereunder shall follow;
(iv) the officer issuing a notice under sub-clause (i) may, at any time, amend or revoke such notice or extend the time for making any payment in pursuance of the notice;
(v) any person making any payment in compliance with a notice issued under sub-clause (i) shall be deemed to have made the payment under the authority of the person in default and such payment being credited to the Government shall be deemed to constitute a good and sufficient discharge of the liability of such person to the person in default to the extent of the amount specified in the receipt;
(vi) any person discharging any liability to the person in default after service on him of the notice issued under sub-clause (i) shall be personally liable to the Government to the extent of the liability discharged or

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d amount payable or of the cost of the distress or keeping of the property, remains unpaid for a period of thirty days next after any such distress, may cause the said property to be sold and with the proceeds of such sale, may satisfy the amount payable and the costs including cost of sale remaining unpaid and shall render the surplus amount, if any, to such person;
(e) the proper officer may prepare a certificate signed by him specifying the amount due from such person and send it to the Collector of the district in which such person owns any property or resides or carries on his business or to any officer authorised by the Government and the said Collector or the said officer, on receipt of such certificate, shall proceed to recover from such person the amount specified thereunder as if it were an arrear of land revenue;
(f) Notwithstanding anything contained in the Code of Criminal Procedure, 1973 (2 of 1974), the proper officer may file an application to the appropriate Magist

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Section 168
Power to issue instructions or directions.
GST
MISCELLANEOUS
Section 168 of Central Goods And Services Tax Act, 2017
Power to issue instructions or directions.
168. (1) The Board may, if it considers it necessary or expedient so to do for the purpose of uniformity in the implementation of this Act, issue such orders, instructions or directions to the central tax officers as it may deem fit, and thereupon all such officers and all other persons employed in the implementation of this Act shall observe and follow such orders, instructions or directions.
(2) The Commissioner specified in clause (91) of section 2, sub-section (3) of section 5, clause (b) of sub-section (9) of section 25, sub-sections (3) and (4) of

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Section 78
Initiation of recovery proceedings.
GST
DEMANDS AND RECOVERY
Section 78 of Central Goods And Services Tax Act, 2017
Initiation of recovery proceedings.
78. Any amount payable by a taxable person in pursuance of an order passed under this Act shall be paid by such person within a period of three months from the date of service of such order failing which recovery proceedings shall be initiated:
Provided that where the proper officer considers it expedient in the inter

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Delegation of powers.
Section 167
GST
MISCELLANEOUS
Central Goods And Services Tax Act, 2017
Delegation of powers.
167. The Commissioner may, by notification, direct that subject to such conditions, if any, as may be specified in the notification, any power exercisable by any authority or officer under this Act may be exercisable also by another authority or officer as may be specified in such notification.
–
Statute, statutory provisions legislation, law, enactment, Acts,

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Tax wrongfully collected and paid to Central Government or State Government.
Section 77
GST
DEMANDS AND RECOVERY
Central Goods And Services Tax Act, 2017
Tax wrongfully collected and paid to Central Government or State Government.
77. (1) A registered person who has paid the Central tax and State tax or, as the case may be, the central tax and the Union territory tax on a transaction considered by him to be an intra-State supply, but which is subsequently held to be an inter-Stat

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Laying of rules, regulations and notifications.
Section 166
GST
MISCELLANEOUS
Central Goods And Services Tax Act, 2017
Laying of rules, regulations and notifications.
166. Every rule made by the Government, every regulation made by the Board and every notification issued by the Government under this Act, shall be laid, as soon as may be after it is made or issued, before each House of Parliament, while it is in session, for a total period of thirty days which may be comprised in

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