Author: admin_gst

Section 52
Collection of tax at source.
GST
PAYMENT OF TAX
Section 52 of Central Goods And Services Tax Act, 2017
Collection of tax at source.
52. (1) Notwithstanding anything to the contrary contained in this Act, every electronic commerce operator (hereafter in this section referred to as the “operator”), not being an agent, shall collect an amount calculated at such rate not exceeding one per cent., as may be notified by the Government on the recommendations of the Council, of the net value of taxable supplies made through it by other suppliers where the consideration with respect to such supplies is to be collected by the operator.
Explanation.- For the purposes of this sub-section, the expression “net value of taxable supplies” shall mean the aggregate value of taxable supplies of goods or services or both, other than services notified under sub-section (5) of section 9, made during any month by all registered persons through the operator reduced by the agg

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ng the statement for such class of registered persons as may be specified therein:
Provided further that any extension of time limit notified by the Commissioner of State tax or the Commissioner of Union territory tax shall be deemed to be notified by the Commissioner.]
2[Explanation: – For the purposes of this sub-section, it is hereby declared that the due date for furnishing the said statement for the months of October, November and December, 2018 shall be the 3[07th February, 2019]].
(5) Every operator who collects the amount specified in sub-section (1) shall furnish an annual statement, electronically, containing the details of outward supplies of goods or services or both effected through it, including the supplies of goods or services or both returned through it, and the amount collected under the said sub-section during the financial year, in such form and manner as may be prescribed, before the thirty first day of December following the end of such financial year.
5[Pr

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s shall be allowed after the 6[thirtieth day of November] following the end of the financial year or the actual date of furnishing of the relevant annual statement, whichever is earlier.
(7) The supplier who has supplied the goods or services or both through the operator shall claim credit, in his electronic cash ledger, of the amount collected and reflected in the statement of the operator furnished under sub-section (4), in such manner as may be prescribed.
(8) The details of supplies furnished by every operator under sub-section (4) shall be matched with the corresponding details of outward supplies furnished by the concerned supplier registered under this Act in such manner and within such time as may be prescribed.
(9) Where the details of outward supplies furnished by the operator under sub-section (4) do not match with the corresponding details furnished by the supplier under 1[section 37 or section 39], the discrepancy shall be communicated to both persons in such manner and

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a notice, either before or during the course of any proceedings under this Act, requiring the operator to furnish such details relating to-
(a) supplies of goods or services or both effected through such operator during any period; or
(b) stock of goods held by the suppliers making supplies through such operator in the godowns or warehouses, by whatever name called, managed by such operator and declared as additional places of business by such suppliers,
as may be specified in the notice.
(13) Every operator on whom a notice has been served under sub-section (12) shall furnish the required information within fifteen working days of the date of service of such notice.
(14) Any person who fails to furnish the information required by the notice served under sub-section (12) shall, without prejudice to any action that may be taken under section 122, be liable to a penalty which may extend to twenty-five thousand rupees.
Explanation.-For the purposes of this section, the expression

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Section 139
Migration of existing taxpayers.
GST
TRANSITIONAL PROVISIONS
Section 139 of Central Goods And Services Tax Act, 2017
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,

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Section 138
Compounding of offences.
GST
OFFENCES AND PENALTIES
Section 138 of Central Goods And Services Tax Act, 2017
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-
1[(a) a person who has been allowed to compound once in respect of any of the offences specified in clauses (a) to (f), (h), (i) and (l) of sub-section (1) of section 132;]
(b) 2[****]
3[(c) a person who h

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um amount not being more than one hundred per cent. of the tax involved].
(3) On payment of such compounding amount as may be determined by the Commissioner, no further proceedings shall be initiated under this Act against the accused person in respect of the same offence and any criminal proceedings, if already initiated in respect of the said offence, shall stand abated.
 
 
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NOTES:-
1.
Substituted vide Section 157 of the Finance Act, 2023 w.e.f. 01-10-2023 before it was read as,
“(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 offence

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Section 137
Offences by companies.
GST
OFFENCES AND PENALTIES
Section 137 of Central Goods And Services Tax Act, 2017
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 attri

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Section 136
Relevancy of statements under certain circumstances.
GST
OFFENCES AND PENALTIES
Section 136 of Central Goods And Services Tax Act, 2017
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

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Section 135
Presumption of culpable mental state.
GST
OFFENCES AND PENALTIES
Section 135 of Central Goods And Services Tax Act, 2017
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 o

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Cognizance of offences.
Section 134
GST
OFFENCES AND PENALTIES
Central Goods And Services Tax Act, 2017
Cognizance of offences.
134. No court shall take cognizance of any offence punishable under this Act or the rules made thereunder except with the previous sanction of the Commissioner, and no court inferior to that of a Magistrate of the First Class, shall try any such offence.
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Statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation

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Section 133
Liability of officers and certain other persons.
GST
OFFENCES AND PENALTIES
Section 133 of Central Goods And Services Tax Act, 2017
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

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Section 103
Applicability of advance ruling.
GST
ADVANCE RULING
Section 103 of Central Goods And Services Tax Act, 2017
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.
1[(1A) The Advance Ruling pronounced by the National Appellate Authority under this Chapter shall be binding on-
(a) the applicants, being distinct persons, who had sought the ruling under sub-section (1) of section 101B and all r

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Section 132
Punishment for certain offences.
GST
OFFENCES AND PENALTIES
Section 132 of Central Goods And Services Tax Act, 2017
Punishment for certain offences.
132. (1) 1[Whoever commits, or causes to commit and retain the benefits arising out of, 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;
2[(c) avails input tax credit using the invoice or bill referred to in clause (b) or fraudulently avails input tax credit without any invoice or bill;]
(d) collects any amount as tax but fails to pay the same to the Government beyond a period of three months from the date on whi

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ntioned in 5[clauses (a) to (f) and clauses (h) and (i)] of this section,
shall be punishable
(i) in cases where the amount of tax evaded or the amount of input tax credit wrongly availed or utilised or the amount of refund wrongly taken exceeds five hundred lakh rupees, with imprisonment for a term which may extend to five years and with fine;
(ii) in cases where the amount of tax evaded or the amount of input tax credit wrongly availed or utilised or the amount of refund wrongly taken exceeds two hundred lakh rupees but does not exceed five hundred lakh rupees, with imprisonment for a term which may extend to three years and with fine;
(iii) in the case of 6[an offence specified in clause (b),] where the amount of tax evaded or the amount of input tax credit wrongly availed or utilised or the amount of refund wrongly taken exceeds one hundred lakh rupees but does not exceed two hundred lakh rupees, with imprisonment for a term which may extend to one year and with fine;
(iv)

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ause (b) or clause (c) or clause (d) of sub-section (1) and punishable under clause (i) of that sub-section shall be cognizable and non-bailable.
(6) A person shall not be prosecuted for any offence under this section except with the previous sanction of the Commissioner.
Explanation.- For the purposes of this section, the term “tax” shall include the amount of tax evaded or the amount of input tax credit wrongly availed or utilised or refund wrongly taken under the provisions of this Act, the State Goods and Services Tax Act, the Integrated Goods and Services Tax Act or the Union Territory Goods and Services Tax Act and cess levied under the Goods and Services Tax (Compensation to States) Act.
 
 
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NOTES:-
1.
Substituted vide Section 127 of the Finance Act, 2020 w.e.f. 01-01-2021 before it was read as,
“Whoever commits any of the following offences”
2.
Substituted vide Section 127 of the Finance Act, 2020 w.e.f. 01-01-2021 be

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Section 131
Confiscation or penalty not to interfere with other punishments.
GST
OFFENCES AND PENALTIES
Section 131 of Central Goods And Services Tax Act, 2017
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 punis

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Section 130
Confiscation of goods or conveyances and levy of penalty.
GST
OFFENCES AND PENALTIES
Section 130 of Central Goods And Services Tax Act, 2017
Confiscation of goods or conveyances and levy of penalty.
130. (1) 1[Where] 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

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cated, less the tax chargeable thereon:
Provided further that the aggregate of such fine and penalty leviable shall not be less than the 2[penalty equal to hundred per cent. of the tax payable on such goods]:
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) 3[****]
(4) No order for confiscation of goods or conveyance or for imposition of penalty shall be issued without giving the person an opportunity of being heard.
(5) Where any goods or conveyance are confiscated under this Act, the title of such

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f. 01-01-2022 before it was read as,
“Notwithstanding anything contained in this Act, if”
2.
Substituted vide Section 118 of the Finance Act, 2021 w.e.f. 01-01-2022 before it was read as,
“amount of penalty leviable under sub-section (1) of section 129”
3.
Substituted vide Section 118 of the Finance Act, 2021 w.e.f. 01-01-2022 before it was read as,
“(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 129
Detention, seizure and release of goods and conveyances in transit
GST
OFFENCES AND PENALTIES
Section 129 of Central Goods And Services Tax Act, 2017
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,
2[(a) on payment of penalty equal to two 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 su

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enalty under clause (a) or clause (b) of sub-section (1).]
(4) 5[No penalty] shall be determined under sub-section (3) without giving the person concerned an opportunity of being heard.
(5) On payment of amount referred in sub-section (1), all proceedings in respect of the notice specified in sub-section (3) shall be deemed to be concluded.
6[(6) Where the person transporting any goods or the owner of such goods fails to pay the amount of penalty under sub-section (1) within fifteen days from the date of receipt of the copy of the order passed under sub-section (3), the goods or conveyance so detained or seized shall be liable to be sold or disposed of otherwise, in such manner and within such time as may be prescribed, to recover the penalty payable under sub-section (3):
Provided that the conveyance shall be released on payment by the transporter of penalty under sub-section (3) or one lakh rupees, whichever is less:
Provided further that where the detained or seized goods are p

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on payment of an amount equal to five per cent. of the value of goods or twenty-five thousand rupees, whichever is less, where the owner of the goods does not come forward for payment of such tax and penalty;”
3.
Omitted vide Section 117 of the Finance Act, 2021 w.e.f. 01-01-2022 before it was read as,
“(2) The provisions of sub-section (6) of section 67 shall, mutatis mutandis, apply for detention and seizure of goods and conveyances.”
4.
Substituted vide Section 117 of the Finance Act, 2021 w.e.f. 01-01-2022 before it was read as,
“(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).”
5. 
Substituted vide Section 117 of the Finance Act, 2021 w.e.f. 01-01-2022 before it was read as, “No tax, interest or penalty”
6.
Substituted vide Section 117 of the Finance

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Section 128
Power to waive penalty or fee or both.
GST
OFFENCES AND PENALTIES
Section 128 of Central Goods And Services Tax Act, 2017
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.

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Section 104
Advance ruling to be void in certain circumstances.
GST
ADVANCE RULING
Section 104 of Central Goods And Services Tax Act, 2017
Advance ruling to be void in certain circumstances.
104. (1) Where the Authority or the Appellate Authority 1[or the National Appellate Authority] finds that advance ruling pronounced by it under sub-section (4) of section 98 or under sub-section (1) of section 101 2[or under section 101C] has been obtained by the applicant or the appellant by fraud or suppression of material facts or misrepresentation of facts, it may, by order, declare such ruling to be void ab-initio and thereupon all the provisions of this Act or the rules made thereunder shall apply to the applicant or th

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Section 105
Powers of Authority, Appellate Authority and National Appellate Authority
GST
ADVANCE RULING
Section 105 of Central Goods And Services Tax Act, 2017
1[Powers of Authority, Appellate Authority and National Appellate Authority.]
105. (1) The Authority or the Appellate Authority 2[or the National Appellate Authority] shall, for the purpose of exercising its powers regarding-
(a) discovery and inspection;
(b) enforcing the attendance of any person and examining him on oath;
(c) issuing commissions and compelling production of books of account and other records,
have all the powers of a civil court under the Code of Civil Procedure, 1908 (5 of 1908).
(2) The Authority or the Appellate Authority 3[or the Natio

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Section 127
Power to impose penalty in certain cases.
GST
OFFENCES AND PENALTIES
Section 127 of Central Goods And Services Tax Act, 2017
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 1[or section 74A] or section 129 or section 130, he may issue an order levying such penalty after g

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Section 106
Procedure of Authority, Appellate Authority and National Appellate Authority
GST
ADVANCE RULING
Section 106 of Central Goods And Services Tax Act, 2017
1[Procedure of Authority, Appellate Authority and National Appellate Authority.]
106. The Authority or the Appellate Authority 2[or the National Appellate Authority] shall, subject to the provisions of this Chapter, have power to regulate its own procedure.
 
 
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1.
Substituted

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Section 126
General disciplines related to penalty.
GST
OFFENCES AND PENALTIES
Section 126 of Central Goods And Services Tax Act, 2017
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 apparen

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Section 102
Rectification of advance ruling.
GST
ADVANCE RULING
Section 102 of Central Goods And Services Tax Act, 2017
Rectification of advance ruling.
102. The Authority or the Appellate Authority 1[or the National Appellate Authority] may amend any order passed by it under section 98 or section 101 2[or section 101C, respectively,], 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 1A[or the National Appellate Authority] on its own accord, or is brought to its notice by the concerned officer, the jurisdictional officer, the applicant 3[,appellant, the Authority or the Appellate Authority] within a period of six months from the da

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General penalty.
Section 125
GST
OFFENCES AND PENALTIES
Central Goods And Services Tax Act, 2017
General penalty.
125. Any person, who contravenes any of the provisions of this Act or

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Section 101
Orders of Appellate Authority.
GST
ADVANCE RULING
Section 101 of Central Goods And Services Tax Act, 2017
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 f

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Section 100
Appeal to Appellate Authority.
GST
ADVANCE RULING
Section 100 of Central Goods And Services Tax Act, 2017
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

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Section 124
Fine for failure to furnish statistics.
GST
OFFENCES AND PENALTIES
Section 124 of Central Goods And Services Tax Act, 2017
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 shal

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Appellate Authority for Advance Ruling.
Section 99
GST
ADVANCE RULING
Central Goods And Services Tax Act, 2017
Appellate Authority for Advance Ruling.
99. Subject to the provisions of this Chapter, for the purposes of this Act, the Appellate Authority for Advance Ruling constituted under the provisions of a State Goods and Services Tax Act or a Union Territory Goods and Services Tax Act shall be deemed to be the Appellate Authority in respect of that State or Union territory.

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