Goods and Services Tax

Section 163 – GST – States – MISCELLANEOUS – Mizoram 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 – T

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Section 162 – GST – States – MISCELLANEOUS – Mizoram 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

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Section 161 – GST – States – MISCELLANEOUS – Mizoram 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 pers

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Section 160 – GST – States – MISCELLANEOUS – Mizoram 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

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Section 159 – GST – States – MISCELLANEOUS – Mizoram 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

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Section 158 – GST – States – MISCELLANEOUS – Mizoram 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, (1 of 1872.) no court shall, save as otherwise provided in sub-section (3), require any officer appointed or authorised under this

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he 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 authorised under this Act, to any

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tising 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 to any class of taxable p

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Section 157 – GST – States – MISCELLANEOUS – Mizoram 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. (

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Section 156 – GST – States – MISCELLANEOUS – Mizoram 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. (45 of 1860.) – – statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia

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

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Section 154 – GST – States – MISCELLANEOUS – Mizoram Goods and Services Tax Act, 2017 – Act-Rules – 154. Power to take samples.- 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 – taxmanageme

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Section 153 – GST – States – MISCELLANEOUS – Mizoram Goods and Services Tax Act, 2017 – Act-Rules – 153. Taking assistance from an expert.- 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. – – statute, statutory provisions legislation, law, enactment, Acts, Rules, Reg

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Section 152 – GST – States – MISCELLANEOUS – Mizoram 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 particu

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Section 151 – GST – States – MISCELLANEOUS – Mizoram Goods and Services Tax Act, 2017 – Act-Rules – 151. Power to collect statistics.- (1) The Commissioner may, if he considers that it is necessary so to do, by notification, direct that statistics may be collected relating to any matter dealt with by or in connection with this Act. (2) Upon such notification being issued, the Commissioner, or any person authorised by him in this behalf, may call upon the concerned persons to furni

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Section 150 – GST – States – MISCELLANEOUS – Mizoram Goods and Services Tax Act, 2017 – Act-Rules – 150. Obligation to furnish information return.- (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, 1934; (2 of

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3; (30 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 Go

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formation return is defective, 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 su

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Section 149 – Mizoram SGST – MISCELLANEOUS – Mizoram Goods and Services Tax Act, 2017 – Section 149 – 149. Goods and services tax compliance rating.- (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 and services tax compliance ra

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Section 148 – GST – States – MISCELLANEOUS – Mizoram Goods and Services Tax Act, 2017 – Act-Rules – 148. Special procedure for certain processes.- 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 administration of such p

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Section 147 – GST – States – MISCELLANEOUS – Mizoram Goods and Services Tax Act, 2017 – Act-Rules – 147. Deemed Exports.- 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. – – statute, statutory provisions legislation, law, enactment,

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Section 146 – GST – States – MISCELLANEOUS – Mizoram Goods and Services Tax Act, 2017 – Act-Rules – 146. Common Portal.- The Government may, on the recommendations of the Council, notify the Common Goods and Services Tax Electronic Portal for facilitating registration, payment of tax, furnishing of returns, computation and settlement of integrated tax, electronic way bill and for carrying out such other functions and for such purposes as may be prescribed. – – statute, statuto

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Section 145 – GST – States – MISCELLANEOUS – Mizoram Goods and Services Tax Act, 2017 – Act-Rules – 145. Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence.- (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) any information stored electronically in any device or media, including any hard copie

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Section 144 – GST – States – MISCELLANEOUS – Mizoram Goods and Services Tax Act, 2017 – Act-Rules – 144. Presumption as to documents in certain cases.- 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 contrary is proved

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Section 143 – GST – States – MISCELLANEOUS – Mizoram Goods and Services Tax Act, 2017 – Act-Rules – CHAPTER XXI Miscellaneous 143. Job work procedure.- (1) A registered person (hereafter in this section referred to as the principal ) may, under intimation and subject to such conditions as may be prescribed, send any inputs or capital goods, without payment of tax, to a job worker for job work and from there subsequently send to another job worker and likewise, and shall,- (a) bring back inputs, after completion of job work or otherwise, or capital goods, other than moulds and dies, jigs and fixtures, or tools, within one year and three years, respectively, of their being sent out, to any of his place of business,

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rincipal is engaged in the supply of such goods as may be notified by the Commissioner. (2) The responsibility for keeping proper accounts for the inputs or capital goods shall lie with the principal. (3) Where the inputs sent for job work are not received back by the principal after completion of job work or otherwise in accordance with the provisions of clause (a) of sub-section (1) or are not supplied from the place of business of the job worker in accordance with the provisions of clause (b) of sub-section (1) within a period of one year of their being sent out, it shall be deemed that such inputs had been supplied by the principal to the job worker on the day when the said inputs were sent out. (4) Where the capital goods, ot

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Section 141 – GST – States – TRANSITIONAL PROVISIONS – Mizoram Goods and Services Tax Act, 2017 – Act-Rules – 141. Transitional provisions relating to job work.- (1) Where any inputs received at a place of business had been despatched as such or despatched 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 month

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be payable if the said goods, after undergoing 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 a 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 person despatching the goods may, in accordance with the provisions of the existing law, transfer the said goods to the premises of any registered person for t

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ded 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 person despatching the goods 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 person despatching the goods and the job worker declare the de

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Section 139 – GST – States – TRANSITIONAL PROVISIONS – Mizoram Goods and Services Tax Act, 2017 – Act-Rules – CHAPTER XX Transitional Provisions 139. Migration of existing taxpayers.- (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 rep

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Section 138 – GST – States – OFFENCES AND PENALTIES – Mizoram Goods and Services Tax Act, 2017 – Act-Rules – 138. Compounding of offences.- (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 may 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

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ffence specified in clause (g) or clause (j) or clause (k) of sub-section (1) of section 132; 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 th

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Section 137 – GST – States – OFFENCES AND PENALTIES – Mizoram Goods and Services Tax Act, 2017 – Act-Rules – 137. Offences by Companies.- (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 a

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