Goods and Services Tax

Section 170 – GST – States – MISCELLANEOUS – Goa Goods and Services Tax Act, 2017 – Act-Rules – 170. Rounding off of tax etc.- 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 rupee and if

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Section 169 – GST – States – MISCELLANEOUS – Goa Goods and Services Tax Act, 2017 – Act-Rules – 169. Service of notice in certain circumstances.- (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 family residing with the taxable person; or

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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 proved. – – statu

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Section 168 – GST – States – MISCELLANEOUS – Goa Goods and Services Tax Act, 2017 – Act-Rules – 168. Power to issue instructions or directions.- The Commissioner may, if he 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 State 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 fol

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Section 167 – GST – States – MISCELLANEOUS – Goa Goods and Services Tax Act, 2017 – Act-Rules – 167. Delegation of powers.- 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, Rule

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Section 166 – GST – States – MISCELLANEOUS – Goa Goods and Services Tax Act, 2017 – Act-Rules – 166. Laying of rules, regulations and notifications.- Every rule made by the Government, every regulation made by the Government 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 the State Legislature, while it is in session, for a total period of thirty days which may be comprised in one session or in two or more

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Section 165 – GST – States – MISCELLANEOUS – Goa Goods and Services Tax Act, 2017 – Act-Rules – 165. Power to make regulations.- The Government may, by notification, make regulations consistent

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Goods and Services Tax – GST – Dated:- 12-6-2017 – Decisions in regard to Services taken by the GST Council in the 16th meeting held on 11th of June 2017 1. In the list of service tax exemptions to be continued in GST as approved by the GST Council, after S.No. 83, the following shall be inserted – Sl. No. Proposal/ request 84. Pure services (excluding works contract service or other composite supplies involving supply of any goods) provided to Government, a local authority or a Governmental authority by way of any activity in relation to any function entrusted to a Panchayat under Article 243G of the Constitution or to any function entrusted to a Municipality under Article 243W of the Constitution 85. Services provided to the Government u

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Section 164 – GST – States – MISCELLANEOUS – Goa Goods and Services Tax Act, 2017 – Act-Rules – 164. Power of Government to make rules.- (1) The Government may, on the recommendations of the Council, by notification, make rules for carrying out the provisions of this Act. (2) Without prejudice to the generality of the provisions of sub-section (1), the Government may make rules for all or any of the matters which by this Act are required to be, or may be, prescribed or in respect of wh

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Section 163 – GST – States – MISCELLANEOUS – Goa Goods and Services Tax Act, 2017 – Act-Rules – 163. Levy of fee.- Wherever a copy of any order or document is to be provided to any person on an application made by him for that purpose, there shall be paid such fee as may be prescribed. – – statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMIT

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Section 162 – GST – States – MISCELLANEOUS – Goa Goods and Services Tax Act, 2017 – Act-Rules – 162. Bar on jurisdiction of civil courts.- Save as provided in sections 117 and 118, no civil court shall have jurisdiction to deal with or decide any question arising from or relating to anything done or purported to be done under this Act. – – statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax Management India – taxmanagementindia – taxmanage

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Section 161 – GST – States – MISCELLANEOUS – Goa Goods and Services Tax Act, 2017 – Act-Rules – 161. Rectification of errors apparent on the face of record.- Without prejudice to the provisions of section 160, and notwithstanding anything contained in any other provisions of this Act, any authority, who has passed or issued any decision or order or notice or certificate or any other document, may rectify any 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 brought to its notice by any officer appointed under this Act or an officer appointed under the Central Goods and Services Tax Act or by the affected person withi

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Section 160 – GST – States – MISCELLANEOUS – Goa Goods and Services Tax Act, 2017 – Act-Rules – 160. Assessment proceedings, etc. not to be invalid on certain grounds.- (1) No assessment, re-assessment, adjudication, review, revision, appeal, rectification, notice, summons or other proceedings done, accepted, made, issued, initiated, or purported to have been done, accepted, made, issued, initiated in pursuance of any of the provisions of this Act shall be invalid or deemed to be invalid

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Section 23 – GST – States – REGISTRATION – Goa Goods and Services Tax Act, 2017 – Act-Rules – 23. Persons not liable for registration.- (1) The following persons shall not be liable to registration, namely: (a) any person engaged exclusively in the business of supplying goods or services or both that are not liable to tax or wholly exempt from tax under this Act or under the Integrated Goods and Services Tax Act; (b) an agriculturist, to the extent of supply of produce out of cult

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Section 159 – GST – States – MISCELLANEOUS – Goa Goods and Services Tax Act, 2017 – Act-Rules – 159. Publication of information in respect of persons in certain cases.- (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 particulars relating to any proceedings or prosecution under this Act in respect of such person, it may cause to be publ

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Section 158 – GST – States – MISCELLANEOUS – Goa Goods and Services Tax Act, 2017 – Act-Rules – 158. Disclosure of information by a public servant.- (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 Act (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, (Central Act 1 of 1872) no court shall, save as otherwise provided in sub-section (3), require any officer appointed or authorised under t

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losure is occasioned by the lawful exercise under this Act of any process for the service of any notice or recovery of any demand; 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 authorise

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rtered 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 (j) any particulars to any agency appointed 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 contractually bound not to use or disclose such particulars except for the aforesaid purposes; or (k) any such particulars to 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

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Section 22 – GST – States – REGISTRATION – Goa Goods and Services Tax Act, 2017 – Act-Rules – CHAPTER VI Registration 22. Persons liable for registration.- (1) Every supplier making a taxable supply of goods or services or both in the State shall be liable to be registered under this Act if his aggregate turnover in a financial year exceeds twenty lakh rupees: Provided that where such person makes taxable supplies of goods or services or both from any of the special category States, he shall be liable to be registered if his aggregate turnover in a financial year exceeds ten lakh rupees. (2) Every person who, on the day immediately preceding the appointed day, is registered or holds a license under an existing law, s

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from the date on which the Registrar of Companies issues a certificate of incorporation giving effect to such order of the High Court or Tribunal. Explanation.- For the purposes of this section,- (i) the expression aggregate turnover shall include all supplies made by the taxable person, whether on his own account or made on behalf of all his principals; (ii) 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; (iii) the expression special category States shall mean the States as specified in sub-clause (g) of c

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Section 157 – GST – States – MISCELLANEOUS – Goa Goods and Services Tax Act, 2017 – Act-Rules – 157. Protection of action taken under this Act.- (1) No suit, prosecution or other legal proceedings shall lie against the President, State President, Members, officers or other employees of the Appellate Tribunal or any other person authorised by the said Appellate Tribunal for anything which is in good faith done or intended to be done under this Act or the rules made thereunder. (2) No su

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Section 21 – GST – States – INPUT TAX CREDIT – Goa Goods and Services Tax Act, 2017 – Act-Rules – 21. Manner of recovery of credit distributed in excess.- Where the Input Service Distributor distributes the credit in contravention of the provisions contained in section 20 resulting in excess distribution of credit to one or more recipients of credit, the excess credit so distributed shall be recovered from such recipients along with interest, and the provisions of section 73 or section

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Section 156 – GST – States – MISCELLANEOUS – Goa Goods and Services Tax Act, 2017 – Act-Rules – 156. Persons deemed to be public servants.- 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. Central Act 45 of 1860. – – statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.c

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Section 20 – GST – States – INPUT TAX CREDIT – Goa Goods and Services Tax Act, 2017 – Act-Rules – 20. Manner of distribution of credit by Input Service Distributor.- (1) The Input Service Distributor shall distribute the credit of State tax as State tax or integrated tax and integrated tax as integrated tax or State tax, by way of issue of document containing the amount of input tax credit being distributed in such manner as may be prescribed. (2) The Input Service Distributor may distribute the credit subject to the following conditions, namely: (a) the credit can be distributed to the recipients of credit against a document containing such details as may be prescribed; (b) the amount of the credit distributed shall no

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t 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, during the relevant period, to the aggregate of the turnover of all recipients and which are operational in the current year, during the said relevant period. Explanation.- For the purposes of this section,- (a) the relevant period shall be (i) if the recipients of credit have turnover in their States or Union territories in the financial year preceding the year during which credit is to be distributed, the said financial year; or (ii) if some or all recipients of the credit do not have

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Burden of Proof. – Section 155 – GST – States – MISCELLANEOUS – Goa Goods and Services Tax Act, 2017 – Act-Rules – 155. Burden of Proof.- Where any person claims that he is eligible for input ta

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Section 154 – GST – States – MISCELLANEOUS – Goa Goods and Services Tax Act, 2017 – Act-Rules – 154. Power to take sample.- The Commissioner or an 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. – – statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax Management India – taxmanagementindia – taxmanagement – taxmana

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Section 153 – GST – States – MISCELLANEOUS – Goa Goods and Services Tax Act, 2017 – Act-Rules – 153. Taking assistance from an expert.- Any officer not below the rank of Deputy 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. – – statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxat

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Section 19 – GST – States – INPUT TAX CREDIT – Goa Goods and Services Tax Act, 2017 – Act-Rules – 19. Taking input tax credit in respect of inputs and capital goods sent for job work.- (1) The principal shall, subject to such conditions and restrictions as may be prescribed, be allowed input tax credit on inputs sent to a job worker for job work. (2) Notwithstanding anything contained in clause (b) of sub-section (2) of section 16, the principal shall be entitled to take credit of input tax on inputs even if the inputs are directly sent to a job worker for job work without being first brought to his place of business. (3) Where the inputs sent for job work are not received back by the principal after completion of job work or

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, the principal shall be entitled to take credit of input tax on capital goods even if the capital goods are directly sent to a job worker for job work without being first brought to his place of business. (6) Where the capital goods sent for job work are not received back by the principal within a period of three years of 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: Provided that where the capital goods are sent directly to a job worker, the period of three years shall be counted from the date of receipt of capital goods by the job worker. (7) Nothing contained in sub-section (3) or sub-section (6) shall apply t

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Section 152 – GST – States – MISCELLANEOUS – Goa Goods and Services Tax Act, 2017 – Act-Rules – 152. Bar on disclosure of information.- (1) No information of any individual return or part thereof 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 pers

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