Manipur Goods and Services Tax Act, 2017
No. 2\/29\/2017-Leg\/L Dated:- 14-6-2017 Manipur SGST
GST – States
Manipur SGST
Manipur SGST
GOVERNMENT OF MANIPUR
\nSECRETARIAT: LAW & LEGISLATIVE AFFAIRS DEPARTMENT
\nNOTIFICATION
\nImphal, June 14, 2017
\nNo. 2\/29\/2017-Leg\/L : The following Act of the Legislature, Manipur which received assent of the Governor of Manipur on June 14,2017 is hereby published in the Official Gazette:
\nTHE MANIPUR GOODS AND SERVICES TAX ACT, 2017
\n(Manipur Act No. 3 of 2017)
\nAN
\nACT
\nto make a provision for levy and collection of tax on intra-State supply of goods or services or both by the State of Manipur and the matters connected therewith or incidental thereto.
\nBE it enacted by Legislature of Manipur in the Sixty-eighth Year of the Republic of India as follows:
\nCHAPTER I
\nPRELIMINARY
\nShort title, extent and commencement.
\n(1) This Act may be called the Manipur Goods and Services Tax Act, 2017.
\n(2) It extends to the whole of Manipur
\n(3) It shall<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n on intra-State = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n f all taxable = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n rised representative\u201d means the representative as = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n f customers for the goods or services; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ble person = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n nt basis, under a contract, for a period exceeding = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ax or which may be exempt from tax = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Economic Zone and other = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e supply of services” shall have the meaning as = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n in absence of such places, the location of the usual place = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n rrency, cheque, promissory note, bill of exchange, letter of = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n udes\u20ac\u2022 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n supply forming part of that composite = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ipient = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ny transmission or reception of signs, signals, writing, = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n potential suppliers are either = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n subject to such conditions as may be specified, = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ore an officer = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n x. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n commerce operator as if he = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ct; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n interest so to do, it may, on the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ) the date on which the supplier receives the payment = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ection (2),sub-section (3) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n he payment is credited = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n of tax = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n unts of the supplier or the date on which the payment = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n entered into at or before the time of such = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n s business and the said amount shall = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n that the recipient shall be entitled to avail of the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n g = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n es = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n remises. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n espect of any supply of goods = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ry bricks, moulds and dies, jigs = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \nProvided that where the capital goods are sent directly to a job = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n on the basis of the turnover in a State = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n R- VI = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ker shall be treated as the supply of = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n at source under section 52; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n of an = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n such date, as may be prescribed. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n to the estimated tax liability of such person = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n person registered = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ancellation = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n be issued, within such = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n prescribed, evidencing receipt of such = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ere the goods being sent or taken on approval for sale = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n but not = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ntain such accounts and other particulars in electronic form in = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n turn for the year pertaining = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n to inward supplies of Input Service = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n in respect of such supplies = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n r section 42 or section 43, = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n nput Service = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n which such = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n id = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ty any amount has = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \n60 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ing head of his electronic = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n egistered person who fails to furnish the details of = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ic cash ledger of such person to be maintained in = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ent of central tax. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n be notified by the Government on the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n r the end of the month in which such deduction is = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \nof taxable supplies made through it by other suppliers = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n sion or incorrect = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n rn = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n such credit so utilised and = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ut tax credit = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n nditions, limitations and safeguards as = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n said = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n puts or input services = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n case of a person, other than the supplier, the date = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n of = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n able person executes a bond in such form as may = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ed and seek his explanation thereto. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n sub-section (2) of section 29 but = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n at the place of business of the registered person or = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n of = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n EARCH, SEIZURE AND ARREST = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ecessary for their examination and for any inquiry or proceedings = = = = = = = =<\/p>\n
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\nsupply of goods or services or both by the State of Manipur and
\nthe matters connected therewith or incidental thereto.
\nBE it enacted by Legislature of Manipur in the Sixty-eighth Year
\nof the Republic ofIndia as follows:-
\nCHAPTER I
\nPRELIMINARY
\n(1)
\nThis Act may be called the Manipur Goods and Services Tax
\nAct, 2017.
\n(2)
\nIt extends to the whole of Manipur
\n(3)
\nIt shall come into force on such date as the State Government
\nmay, by notification in the Official Gazette, appoint:
\nProvided that different dates may be appointed for different
\nprovisions of this Act and any reference in any such provisions to
\nthe commencement of this Act shall be construed as a reference to
\nthe coming into force of that provision.
\nShort title, extent and
\ncommencement.
\n2
\n2.
\nIn this Act, unless the context otherwise requires,-
\n(1) “actionable claim\u201d shall have the same meaning as
\nassigned to it in section 3 of the Transfer of Property
\nAct, 1882;
\n(2)
\n“address of deliver<\/p>\n
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\nsupplies (excluding the value of inward supplies on which tax is
\npayable by a person on reverse charge basis), exempt supplies,
\nexports of goods or services or both and inter-State supplies of
\npersons having the same Permanent Account Number, to be
\ncomputed on all India basis but excludes central tax, State tax,
\nUnion territory tax, integrated tax and cess;
\n(7) \u201cagriculturist\u201d means an individual or a Hindu Undivided
\nFamily who undertakes cultivation of land-
\n(a) by own labour, or
\n(b) by the labour of family, or
\n(c) by servants on wages payable in cash or kind or by
\nhired labour under personal supervision or the personal
\nsupervision of any member of the family;
\n(8) “Appellate Authority” means an Authority appointed or
\nauthorised to hear appeals and referred to in section 107;
\n(9) “Appellate Tribunal” means the Goods and Services Tax
\nAppellate Tribunal referred to in section 109;
\n(10) “appointed day” means the date on which the provisions of\n<\/p>\n
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\nreferred to under section 116;
\n(16) “Board” means the Central Board of Excise and Customs
\nconstituted under the Central Boards of Revenue Act, 1963;
\n(17) “business” includes-
\n(a) any trade, commerce, manufacture, profession, vocation,
\nadventure, wager or any other similar activity, whether or
\nnot it is for a pecuniary benefit;
\n(b) any activity or transaction in connection with or
\nincidental or ancillary to sub-clause (a);
\n(c) any activity or transaction in the nature of sub-clause (a),
\nwhether or not there is volume, frequency, continuity or
\nregularity of such transaction;
\n(d) supply or acquisition of goods including capital goods
\nand services in connection with commencement or
\nclosure of business;
\n(e) provision by a club, association, society, or any such body
\n(for a subscription or any other consideration) of the
\nfacilities or benefits to its members;
\n(f) admission, for a consideration, of persons to any
\nprem<\/p>\n
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\n(d) the methods used to distribute the goods or supply of
\nservices; and
\n(e) the nature of regulatory environment (wherever
\napplicable), including banking, insurance or public
\nutilities;
\n(19) “capital goods\u201d means goods, the value of which is capitalised
\nin the books of accounts of the person claiming the input tax
\ncredit and which are used or intended to be used in the course
\nor furtherance of business;
\n(20) “casual taxable person\u201d means a person who occasionally
\nundertakes transactions involving supply of goods or services
\nor both in the course or furtherance of business, whether as
\nprincipal, agent or in any other capacity, in the taxable territory
\nwhere he has no fixed place of business;
\n(21) “central tax\u201d means the central goods and services tax levied
\nunder section 9 of the Central Goods and Services Tax Act;
\n(22) \u201ccess\u201d shall have the same meaning as assigned to it in the
\nGoods and Services Tax<\/p>\n
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\nto a recipient consisting of two or more taxable supplies of
\ngoods or services or both, or any combination thereof, which
\nare naturally bundled and supplied in conjunction with each
\nother in the ordinary course of business, one of which is a
\nprincipal supply;
\nIllustration: Where goods are packed and transported with
\ninsurance, the supply of goods, packing materials, transport and
\ninsurance is a composite supply and supply of goods is a principal
\nsupply.
\n(31) “consideration” in relation to the supply of goods or services or
\nboth includes-
\n(a) any payment made or to be made, whether in money
\nor otherwise, in respect of, in response to, or for the
\ninducement of, the supply of goods or services or both,
\nwhether by the recipient or by any other person but shall
\nnot include any subsidy given by the Central Government
\nor a State Government;
\n7
\n23 of 1959
\n(b) the monetary value of any act or forbearance, in respect
\nof, in response to, or for the inducement of, th<\/p>\n
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\nthree months with periodic payment obligations and includes
\nsupply of such services as the Government may, subject to
\nsuch conditions, as it may, by notification, specify;
\n(34) \u201cconveyance” includes a vessel, an aircraft and a vehicle;
\n(35) “cost accountant” means a cost accountant as defined in clause
\n(c) of sub-section (1) of section 2 of the Cost and Works
\nAccountants Act, 1959;
\n(36) “Council” means the Goods and Services Tax Council
\nestablished under article 279A of the Constitution;
\n(37) “credit note” means a document issued by a registered person
\nunder sub-section (1) of section 34;
\n(38) “debit note” means a document issued by a registered person
\nunder sub-section (3) of section 34;
\n(39) \u201cdeemed exports” means such supplies of goods as may be
\nnotified under section 147;
\n(40) \u201cdesignated authority” means such authority as may be notified
\nby the Commissioner;
\n8
\n21 of 2000
\n(41) “document” includ<\/p>\n
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\nunder section 11, or under section 6 of the Integrated Goods
\nand Services Tax Act, and includes non- taxable supply;
\n(48) \u201cexisting law\u201d means any law, notification, order, rule or
\nregulation relating to levy and collection of duty or tax on goods
\nor services or both passed or made before the commencement
\nof this Act by the Legislature or any authority or person
\nhaving the power to make such law, notification, order, rule or
\nregulation;
\n(49) \u201cfamily\u201d means,\u20ac\u2022
\n(i) the spouse and children of the person, and
\n(ii) the parents, grand-parents, brothers and sisters of the
\nperson if they are wholly or mainly dependent on the
\nsaid person;
\n(50) “fixed establishment\u201d means a place (other than the registered
\nplace of business) which is characterised by a sufficient degree
\nof permanence and suitable structure in terms of human and
\ntechnical resources to supply services, or to receive and use
\nservices for its ow<\/p>\n
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\nMaritime Zones Act, 1976, and the air space above its territory
\nand territorial waters;
\n(57) “Integrated Goods and Services Tax Act\u201d means the Integrated
\nGoods and Services Tax Act, 2017;
\n(58) \u201cintegrated tax” means the integrated goods and services tax
\nlevied under the Integrated Goods and Services Tax Act;
\n(59) “input” means any goods other than capital goods used or
\nintended to be used by a supplier in the course or furtherance
\nof business;
\n(60) “input service” means any service used or intended to be used
\nby a supplier in the course or furtherance of business;
\n(61) “Input Service Distributor\u201d means an office of the supplier of
\ngoods or services or both which receives tax invoices issued
\nunder section 31 towards the receipt of input services and
\nissues a prescribed document for the purposes of distributing
\nthe credit of central tax, State tax, integrated tax or Union
\nterritory tax paid on the said services to a supplier of <\/p>\n
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\nassigned to it in section 8 of the Integrated Goods and Services
\nTax Act;
\n(66) “invoice\u201d or \u201ctax invoice” means the tax invoice referred to in
\nsection 31;
\n(67) “inward supply” in relation to a person, shall mean receipt of
\ngoods or services or both whether by purchase, acquisition or
\nany other means, with or without consideration;
\n(68) “job work” means any treatment or process undertaken by a
\nperson on goods belonging to another registered person and
\nthe expression “job worker” shall be construed accordingly;
\n(69) “local authority” means-
\n(a) a \u201cPanchayat\u201d as defined in clause (d) of article 243 of the
\nConstitution;
\n(b) a “Municipality” as defined in clause (e) of article 243P of
\nthe Constitution;
\n(c) a Municipal Committee, a Zilla Parishad, a District Board,
\nand any other authority legally entitled to, or entrusted
\nby the Central Government or any State Government
\nwith the control or management <\/p>\n
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\nof residence of the recipient;
\n(71) “location of the supplier of services” means,-
\n(a) where a supply is made from a place of business for
\nwhich the registration has been obtained, the location of
\nsuch place of business;
\n(b) where a supply is made from a place other than the place
\nof business for which registration has been obtained (a
\nfixed establishment elsewhere), the location of such fixed
\nestablishment;
\n(c) where a supply is made from more than one establishment,
\nwhether the place of business or fixed establishment, the
\nlocation of the establishment most directly concerned
\nwith the provisions of the supply; and
\n(d) in absence of such places, the location of the usual place
\nof residence of the supplier;
\n(72) “manufacture” means processing of raw material or inputs in
\nany manner that results in emergence of a new product having
\na distinct name, character and use and the term “manufacturer”
\nshall be constru<\/p>\n
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\ncredit, draft, pay order, traveller cheque, money order, postal
\nor electronic remittance or any other instrument recognized
\nby the Reserve Bank of India when used as a consideration
\nto settle an obligation or exchange with Indian legal tender of
\nanother denomination but shall not include any currency that
\nis held for its numismatic value;
\n(76) “motor vehicle” shall have the same meaning as assigned to it
\nin clause (28) of section 2 of the Motor Vehicles Act, 1988;
\n(77) \u201cnon-resident taxable person\u201d means any person who
\noccasionally undertakes transactions involving supply of
\ngoods or services or both, whether as principal or agent or in
\nany other capacity, but who has no fixed place of business or
\nresidence in India;
\n(78) \u201cnon-taxable supply\u201d means a supply of goods or services or
\nboth which is not leviable to tax under this Act or under the
\nIntegrated Goods and Services Tax Act or unde<\/p>\n
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\n(a) an individual;
\n(b) a Hindu undivided family;
\n18 of 2013
\n(c)
\na company;
\n(d)
\na firm;
\n(e)
\n(f)
\na Limited Liability Partnership;
\nan association of persons or a body of individuals,
\nwhether incorporated or not, in India or outside India;
\n(g) any corporation established by or under any Central Act,
\nState Act or Provincial Act or a Government company as
\ndefined in clause (45) of section 2 of the Companies Act,
\n2013;
\n(h) anybody corporate incorporated by or under the laws of
\na country outside India;
\na co-operative society registered under any \u00c5\u201aaw relating
\nto cooperative societies;
\n(i)
\n(j)
\na local authority;
\n(k) Central Government or a State Government;
\n(1)
\n21 of 1860
\nsociety as defined under the Societies Registration Act,
\n1860;
\n(m) trust; and
\n(n) every artificial juridical person, not falling within any of
\nthe above;
\n(85) “place of business” includes-
\n(a)
\na place from where the business is ordinarily carried on,
\nand includes a warehouse, <\/p>\n
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\nsupply is ancillary;
\n(91) “proper officer\u201d in relation to any function to be performed
\nunder this Act, means the Commissioner or the officer of the
\nState tax who is assigned that function by the Commissioner;
\n(92) “quarter” shall mean a period comprising three consecutive
\ncalendar months, ending on the last day of March, June,
\nSeptember and December of a calendar year;
\n(93) “recipient\u201d of supply of goods or services or both, means\u2014
\n(a) where a consideration is payable for the supply of goods
\nor services or both, the person who is liable to pay that
\nconsideration;
\n(b) where no consideration is payable for the supply of goods,
\nthe person to whom the goods are delivered or made
\navailable, or to whom possession or use of the goods is
\ngiven or made available; and
\n(c) where no consideration is payable for the supply of a
\nservice, the person to whom the service is rendered, and
\nany reference to a person to whom a supp<\/p>\n
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\nof supply of goods or services or both instead of the supplier of
\nsuch goods or services or both under sub-section (3) or sub-
\nsection (4) of section 9,or under sub-section (3) or sub-section
\n(4) of section 5 of the Integrated Goods and Services Tax Act;
\n(99) \u201cRevisional Authority\u201d means an authority appointed or
\nauthorised under this Act for revision of decision or orders
\nreferred to in section 108;
\n(100) “Schedule\u201d means a Schedule appended to this Act;
\n(101) \u201csecurities” shall have the same meaning as assigned to it in
\nclause (h) of section 2 of the Securities Contracts (Regulation)
\nAct, 1956;
\n(102) “services” means anything other than goods, money and
\nsecurities but includes activities relating to the use of money
\nor its conversion by cash or by any other mode, from one
\nform, currency or denomination, to another form, currency or
\ndenomination for which a separate consideration is charged;
\n(103) “State” means the State of Manipur;
\n(10<\/p>\n
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\nimages and sounds or intelligence of any nature, by wire, radio,
\nvisual or other electro-magnetic means;
\n(111) “the Central Goods and Services Tax Act” means the Central
\nGoods and Services Tax Act, 2017;
\n(112) “turnover in State” or “turnover in Union territory” means
\nthe aggregate value of all taxable supplies (excluding the value
\nof inward supplies on which tax is payable by a person on
\nreverse charge basis) and exempt supplies made within a State
\nor Union territory by a taxable person, exports of goods or
\nservices or both and inter-State supplies of goods or services or
\nboth made from the State or Union territory by the said taxable
\nperson but excludes central tax, State tax, Union territory tax,
\nintegrated tax and cess;
\n(113) “usual place of residence” means-
\n(a) in case of an individual, the place where he ordinarily
\nresides;
\n(b) in other cases, the place where the person is incorporated
\nor otherwise legall<\/p>\n
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\nindicated on the instrument itself or in related documentation,
\nincluding the terms and conditions of use of such instrument;
\n(119) “works contract” means a contract for building, construction,
\nfabrication, completion, erection, installation, fitting out,
\nimprovement, modification, repair, maintenance, renovation,
\nalteration or commissioning of any immovable property
\nwherein transfer of property in goods is involved in the
\nexecution of such contract;
\n(120) words and expressions used and not defined in this Act but
\ndefined in the Integrated Goods and Services Tax Act, the
\nCentral Goods and Services Tax Act, the Union Territory
\nGoods and Services Tax Act and the Goods and Services Tax
\n(Compensation to States) Act shall have the same meanings as
\nassigned to them in those Acts.
\n18
\nCHAPTER II
\nADMINISTRATION
\n3.
\nThe Government shall, by notification, specify the following
\nclasses of officers for the purposes of this Act, namely:-
\nOfficers un<\/p>\n
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\nhave jurisdiction over the whole of the State or over such
\nlocal areas as the Commissioner may, by order, specify.
\n(1)
\nSubject to such conditions and limitations as the
\nCommissioner may impose, an officer of State tax may
\nexercise the powers and discharge the duties conferred
\nor imposed on him under this Act.
\n(2) An officer of State tax may exercise the powers and
\ndischarge the duties conferred or imposed under this
\nAct on any other officer of State tax who is subordinate
\nto him.
\nAppointment of officers.
\nPowers of officers.
\n19
\n6.
\n(3) The Commissioner may, subject to such conditions and
\nlimitations as may be specified in this behalf by him,
\ndelegate his powers to any other officer subordinate to
\nhim.
\n(4) Notwithstanding anything contained in this section, an
\nAppellate Authority shall not exercise the powers and
\ndischarge the duties conferred or imposed on any other
\nofficer of State tax.
\n(1) Without prejudice to the <\/p>\n
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\nappointed under the Central Goods and Services Tax
\nAct.
\nAuthorisation of
\nofficers of central tax as
\nproper officer in certain
\ncircumstances.
\n20
\n7.
\n(1)
\nCHAPTER III
\nLEVY AND COLLECTION OF TAX
\nFor the purposes of this Act, the expression “supply”
\nincludes-
\n(a) all forms of supply of goods or services or both
\nsuch as sale, transfer, barter, exchange, license,
\nrental, lease or disposal made or agreed to be made
\nfor a consideration by a person in the course or
\nfurtherance of business;
\n(b) import of services for a consideration whether or
\nnot in the course or furtherance of business;
\n(c)
\nthe activities specified in Schedule I, made or
\nagreed to be made without a consideration; and
\n(d) the activities to be treated as supply of goods or
\nsupply of services as referred to in Schedule II
\n(2) Notwithstanding anything contained in sub-section (1),-
\n(a) activities or transactions specified in Schedule III;
\nor
\n(b) such activities or transactions undertaken b<\/p>\n
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\nScope of supply.
\nTax liability on composite
\nand mixed supplies.
\n21
\n9.
\n(1) Subject to the provisions of sub-section (2), there shall
\nbe levied a tax called the Manipur Goods and Services
\nTax on all intra-State supplies of goods or services or
\nboth, except on the supply of alcoholic liquor for human
\nconsumption, on the value determined under section 15,
\nand at such rates, not exceeding twenty per cent., as may
\nbe notified by the Government, on the recommendations
\nof the Council and collected in such manner as may be
\nprescribed and shall be paid by the taxable person.
\n(2) The State tax on the supply of petroleum crude, high speed
\ndiesel, motor spirit (commonly known as petrol), natural
\ngas and aviation turbine fuel, shall be levied with effect
\nfrom such date as may be notified by the Government on
\nthe recommendations of the Council.
\n(3) The Government may, on the recommendations of the
\nCouncil, by notification, specify categories of supply of
\ngoods or services or <\/p>\n
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\nis the supplier liable for paying the tax in relation to the
\nsupply of such services:
\nProvided that where an electronic commerce operator does
\nnot have a physical presence in the taxable territory, any person
\nrepresenting such electronic commerce operator for any purpose in
\nthe taxable territory shall be liable to pay tax:
\nLevy and Collection.
\n22
\n22
\nProvided further that where an electronic commerce operator
\ndoes not have a physical presence in the taxable territory and he
\ndoes not have a representative in the said territory, such electronic
\ncommerce operator shall appoint a person in the taxable territory
\nfor the purpose of paying tax and such person shall be liable to pay
\ntax.
\n10. (1) Notwithstanding anything to the contrary contained in
\nthis Act but subject to the provisions of sub-sections (3)
\nand (4) of section 9, a registered person, whose aggregate
\nturnover in the preceding financial year did not exceed
\nfifty lakh rupees may opt to<\/p>\n
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\n(c) he is not engaged in making any inter-State outward
\nsupplies of goods;
\n(d) he is not engaged in making any supply of goods
\nthrough an electronic commerce operator who is
\nrequired to collect tax at source under section 52;
\nand
\n(e) he is not a manufacturer of such goods as may be
\nnotified on the recommendations of the Council:
\nComposition levy.
\n23
\n43 of 1961
\nProvided that where more than one registered person are having the
\nsame Permanent Account Number (issued under the Income-tax
\nAct 1961), the registered person shall not be eligible to opt for the
\nscheme under sub-section (1) unless all such registered persons opt
\nto pay tax under that sub-section.
\n(3)
\n(4)
\n(5)
\nThe option availed of by a registered person under sub-section
\n(1) shall lapse with effect from the day on which his aggregate
\nturnover during a financial year exceeds the limit specified
\nunder sub-section(1).
\nA taxable person to whom the provisions of sub-section (1)
\napply shall not collect any <\/p>\n
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\nrecommendations of the Council, by special order in
\neach case, under circumstances of an exceptional nature
\nto be stated in such order, exempt from payment of tax
\nany goods or services or both on which tax is leviable.
\n(3) The Government may, if it considers necessary or
\nexpedient so to do for the purpose of clarifying the scope
\nor applicability of any notification issued under sub-
\nsection (1) or order issued under sub-section (2), insert
\nan explanation in such notification or order, as the case
\nmay be, by notification at any time within one year of
\nissue of the notification under sub-section (1) or order
\nunder sub-section (2), and every such explanation shall
\nhave effect as if it had always been the part of the first
\nsuch notification or order, as the case may be,
\nPower to grant exemption
\nfrom tax.
\n24
\n24
\n(4) Any notification issued by the Central Government, on
\nthe recommendations of the Council, under sub-section
\n(1) of section<\/p>\n
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\nwith respect to the supply:
\nProvided that where the supplier of taxable goods receives an
\namount up to one thousand rupees in excess of the amount indicated
\nin the tax invoice, the time of supply to the extent of such excess
\namount shall, at the option of the said supplier, be the date of issue of
\ninvoice in respect of such excess amount.
\nExplanation 1.- For the purposes of clauses (a) and (b), \u201csupply\u201d
\nshall be deemed to have been made to the extent it is covered by the
\ninvoice or, as the case may be, the payment.
\nExplanation 2.- For the purposes of clause (b), \u201cthe date on which
\nthe supplier receives the payment” shall be the date on which the
\npayment is entered in his books of account or the date on which the
\npayment is credited to his bank account, whichever is earlier.
\n(3) In case of supplies in respect of which tax is paid or liable
\nto be paid on reverse charge basis, the time of supply
\nshall <\/p>\n
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\nor sub-section (4), the time of supply shall-
\n(a) in a case where a periodical return has to be filed,
\nbe the date on which such return is to be filed, or
\n(b) in any other case, be the date on which the tax is
\npaid.
\n(6) The time of supply to the extent it relates to an addition
\nin the value of supply by way of interest, late fee or
\npenalty for delayed payment of any consideration shall
\nbe the date on which the supplier receives such addition
\n(1)
\nin value.
\nThe liability to pay tax on services shall arise at the time
\nof supply, as determined in terms of the provisions of
\nthis section.
\n(2) The time of supply of services shall be the earliest of the
\nfollowing dates, namely:-
\n(a) the date of issue of invoice by the supplier, if the
\ninvoice is issued within the period prescribed under
\nsub-section (2) of section 31 or the date of receipt
\nof payment, whichever is earlier; or
\n(b) the date of provision of service, if the invoice is not
\nissued with<\/p>\n
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\nto his bank account, whichever is earlier.
\nIn case of supplies in respect of which tax is paid or liable to
\nbe paid on reverse charge basis, the time of supply shall be the
\nearlier of the following dates, namely:-
\n(a) the date of payment as entered in the books of account of
\nthe recipient or the date on which the payment is debited
\nin his bank account, whichever is earlier; or
\n(b) the date immediately following sixty days from the date
\nof issue of invoice or any other document, by whatever
\nname called, in lieu thereof by the supplier:
\nProvided that where it is not possible to determine the time
\nof supply under clause (a) or clause (b), the time of supply shall be
\nthe date of entry in the books of account of the recipient of supply:
\nProvided further that in case of supply by associated
\nenterprises, where the supplier of service is located outside India,
\nthe time of supply shall be the date of entry in the books of account
\nof the recipient of suppl<\/p>\n
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\nin respect of goods or services or both, shall be determined in
\nthe following manner, namely:-
\n(a)
\nin case the goods or services or both have been supplied
\nbefore the change in rate of tax,-
\nChange in rate of tax
\nin respect of supply of
\ngoods or services.
\n28
\n(i)
\nwhere the invoice for the same has been issued and
\nthe payment is also received after the change in
\nrate of tax, the time of supply shall be the date of
\nreceipt of payment or the date of issue of invoice,
\nwhichever is earlier; or
\n(ii) where the invoice has been issued prior to the
\nchange in rate of tax but payment is received after
\nthe change in rate of tax, the time of supply shall be
\nthe date of issue of invoice; or
\n(iii) where the payment has been received before the
\nchange in rate of tax, but the invoice for the same
\nis issued after the change in rate of tax, the time of
\nsupply shall be the date of receipt of payment;
\n(b) in case the goods or services or both have been supplied
\nafter the chan<\/p>\n
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\nis credited to his bank account, whichever is earlier.
\n15. (1)
\n(2)
\nThe value of a supply of goods or services or both shall
\nbe the transaction value, which is the price actually paid
\nor payable for the said supply of goods or services or
\nboth where the supplier and the recipient of the supply
\nare not related and the price is the sole consideration for
\nthe supply.
\nThe value of supply shall include-
\nValue of taxable supply.
\n29
\n29
\n(a) any taxes, duties, cesses, fees and charges levied
\nunder any law for the time being in force other than
\nthis Act, the Central Goods and Services Tax Act
\nand the Goods and Services Tax (Compensation to
\nStates) Act, if charged separately by the supplier;
\n(b) any amount that the supplier is liable to pay in
\nrelation to such supply but which has been incurred
\nby the recipient of the supply and not included in
\nthe price actually paid or payable for the goods or
\nservices or both;
\n(c) inc<\/p>\n
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\nsupply and specifically linked to relevant invoices;
\nand
\n(ii) input tax credit as is attributable to the discount on
\nthe basis of document issued by the supplier has
\nbeen reversed by the recipient of the supply.
\nWhere the value of the supply of goods or services or both
\ncannot be determined under sub-section (1), the same shall be
\ndetermined in such manner as may be prescribed.
\n(5) Notwithstanding anything contained in sub-section (1) or
\nsub-section (4), the value of such supplies as may be notified
\nby the Government on the recommendations of the Council
\nshall be determined in such manner as may be prescribed.
\n30
\nExplanation:- For the purposes of this Act,-
\n(a) persons shall be deemed to be \u201crelated persons\u201d if –
\n(b)
\n(c)
\ni. such persons are officers or directors of one another's
\nbusinesses;
\nii.
\niii.
\niv.
\nV.
\nvi.
\nsuch persons are legally recognized partners in business;
\nsuch persons are employer and employee;<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nbe credited to the electronic credit ledger of such person.
\n(2) Notwithstanding anything contained in this section, no
\nregistered person shall be entitled to the credit of any
\ninput tax in respect of any supply of goods or services or
\nboth to him unless,-
\n(a) he is in possession of a tax invoice or debit note
\nissued by a supplier registered under this Act,
\nor such other tax paying documents as may be
\nprescribed;
\n(b) he has received the goods or services or both.
\nExplanation:- For the purpose of this clause, it shall be deemed that
\nthe registered person has received the goods where the goods are
\ndelivered by the supplier to a recipient or any other person on the
\ndirection of such registered person, whether acting as an agent or
\notherwise, before or during movement of goods, either by way of
\ntransfer of documents of title to goods or otherwise;
\n(c)
\nsubject to the provisions of section 41, the tax
\ncharged in respect of such supply ha<\/p>\n
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\ncredit of input tax on payment made by him of the amount towards
\nthe value of supply of goods or services or both along with tax
\npayable thereon.
\n(3) Where the registered person has claimed depreciation on
\nthe tax component of the cost of capital goods and plant
\nand machinery under the provisions of the Income-tax
\nAct, 1961, the input tax credit on the said tax component
\nshall not be allowed.
\n(4) Are glistered person shall not be entitled to take input tax
\ncredit in respect of any invoice or debit note for supply of
\ngoods or services or both after due date of furnishing of
\nthe return under section 39 for the month of September
\nfollowing the end of financial year to which such
\ninvoice or invoice relating to such debit note pertains or
\nfurnishing of the relevant annual return, whichever is
\nearlier.
\n17. (1) Where the goods or services or both are used by the
\nregistered person partly for the purpose of any business
\nan<\/p>\n
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\nservices by way of accepting deposits, extending loans or
\nadvances shall have the option to either comply with the
\nprovisions of sub-section (2), or avail of, every month,
\nan amount equal to fifty per cent. of the eligible input tax
\ncredit on inputs, capital goods and input services in that
\nmonth and the rest shall lapse:
\nApportionment of credit
\nand blocked credits.
\n33
\n33
\nProvided that the option once exercised shall not be withdrawn
\nduring the remaining part of the financial year:
\nProvided further that the restriction of fifty percent shall not
\napply to the tax paid on supplies made by one registered person
\nto another registered person having the same Permanent Account
\nNumber.
\n(5) Notwithstanding anything contained in sub-section (1)
\nof section 16 and sub-section (1) of section 18, input tax
\ncredit shall not be available in respect of the following,
\nnamely:-
\n(a) motor vehicles and other conveyances except when
\nthey are used-
\n(i) for making the following taxabl<\/p>\n
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\nor both of a particular category is used
\nby a registered person for making an
\noutward taxable supply of the same
\ncategory of goods or services or both or
\nas part of a taxable composite or mixed
\nsupply; and
\n(iv) travel benefits extended to employees
\non vacation such as leave or home travel
\nconcession.
\n(c) works contract services when supplied for
\nconstruction of an immovable property (other than
\nplant and machinery) except where it is an input
\nservice for further supply of works contract service;
\n(d) goods or services or both received by a taxable
\nperson for construction of an immovable property
\n(other than plant or machinery) on his own account
\nincluding when such goods or services or both are
\nused in the course or furtherance of business.
\nExplanation:-For the purposes of clauses (c) and (d), the expression
\n“construction” includes re-construction, renovation, additions
\nor alterations or repairs, to the extent of capitalization, to the said
\nimmovable property;\n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(1) Subject to such conditions and restrictions as may be
\nprescribed-
\n(a) a person who has applied for registration under
\nthis Act within thirty days from the date on which
\nhe becomes liable to registration and has been
\ngranted such registration shall be entitled to take
\ncredit of input tax in respect of inputs held in stock
\nand inputs contained in semi-finished or finished
\ngoods held in stock on the day immediately
\npreceding the date from which he becomes liable
\nto pay tax under the provisions of this Act;
\n(b) a person who takes registration under sub-section
\n(3) of section 25 shall be entitled to take credit of
\ninput tax in respect of inputs held in stock and
\ninputs contained in semi-finished or finished goods
\nheld in stock on the day immediately preceding the
\ndate of grant of registration;
\n(c) where any registered person ceases to pay tax
\nunder section 10, he shall be entitled to take credit
\nof input tax in respect of inputs held in stock,
\ninputs contai<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nor services or both to him after the expiry of one year from the
\ndate of issue of tax invoice relating to such supply.
\n(3) Where there is a change in the constitution of a registered
\nperson on account of sale, merger, demerger, amalgamation,
\nlease or transfer of the business with the specific provisions for
\ntransfer of liabilities, the said registered person shall be allowed
\nto transfer the input tax credit which remains unutilised in
\nhis electronic credit ledger to such sold, merged, demerged,
\namalgamated, leased or transferred business in such manner
\nas may be prescribed.
\n(4) Where any registered person who has availed of input tax credit
\nopts to pay tax under section 10 or, where the goods or services
\nor both supplied by him become exempt absolutely, he shall
\npay an amount, by way of debit in the electronic credit ledger
\nor electronic cash ledger, equivalent to the credit of input tax
\nin respect of inputs held in stock and inputs contain<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nand fixtures are supplied as scrap, the taxable person may pay tax
\non the transaction value of such goods determined under section 15.
\n37
\n37
\n19. (1)
\nThe principal shall, subject to such conditions and
\nrestrictions as may be prescribed, be allowed input tax
\ncredit on inputs sent to a job-worker for job-work.
\n(2) Notwithstanding anything contained in clause (b) of sub-
\nsection (2) of section 16, the principal shall be entitled to
\ntake credit of input tax on inputs even if the inputs are
\ndirectly sent to a job worker for job-work without being
\nfirst brought to his place of business.
\n(3) Where the inputs sent for job work are not received
\nback by the principal after completion of job-work or
\notherwise or are not supplied from the place of business
\nof the job worker in accordance with clause (a) or clause
\n(b) of sub-section (1) of section 143 within one year of
\nbeing sent out, it shall be deemed that such inputs had
\nbeen supplied by the p<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nworker, the period of three years shall be counted from the date of
\nreceipt of capital goods by the job worker.
\n(7) Nothing contained in sub-section (3) or sub-section (6)
\nshall apply to moulds and dies, jigs and fixtures, or tools
\nsent out to a job worker for job work.
\nTaking input tax credit in
\nrespect of inputs sent for
\njob work.
\n38
\nExplanation:- For the purpose of this section, \u201cprincipal” means the
\nperson referred to in section 143.
\n20. (1) The Input Service Distributor shall distribute the credit
\nof State tax as State tax or integrated tax and integrated
\ntax as integrated tax or State tax, by way of issue of
\ndocument containing the amount of input tax credit
\nbeing distributed in such manner as may be prescribed.
\n(2) The Input Service Distributor may distribute the credit
\nsubject to the following conditions, namely:-
\n(a) the credit can be distributed to the recipients of
\ncredit against a d<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nor turnover in a Union territory of such recipient,
\nduring the relevant period, to the aggregate of the
\nturnover of all recipients and which are operational
\nin the current year, during the said relevant period.
\nExplanation:-For the purposes of this section,-
\nManner of distribution
\nof credit by Input Service
\nDistributor.
\n(a)
\nthe “relevant period” shall be-
\n(i) if the recipients of credit have turnover in their
\nStates or Union territories in the financial year
\npreceding the year during which credit is to be
\ndistributed, the said financial year; or
\n21.
\n39
\n(ii) if some or all recipients of the credit do not have
\nany turnover in their States or Union territories in
\nthe financial year preceding the year during which
\nthe credit is to be distributed, the last quarter for
\nwhich details of such turnover of all the recipients
\nare available, previous to the month during which
\ncredit is to be distributed;
\n(b) the expression “recipient<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nREGISTRATION
\n22.
\n(1) Every supplier making a taxable supply of goods or
\nservices or both in the State shall be liable to be registered
\nunder this Act if his aggregate turnover in a financial
\nyear exceeds twenty lakh rupees:
\nProvided that where such person makes taxable supplies of
\ngoods or services or both from any of the special category States, he
\nshall be liable to be registered if his aggregate turnover in a financial
\nyear exceeds ten lakh rupees.
\nEvery supplier making a taxable supply of goods or services or
\nboth in the State, shall be liable to be registered under this Act if his
\naggregate turnover in a financial year exceeds ten lakh rupees.
\n(2) Every person who, on the day immediately preceding
\nthe appointed day, is registered or holds a license under
\nan existing law, shall be liable to be registered under this
\nAct with effect from the appointed day.
\n(3) Where a business carried on by a taxable person
\nregistered under this Act is transferred, whether on<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ngoods by the principal referred to in section 143, and
\nthe value of such goods shall not be included in the
\naggregate turnover of the registered job worker.
\nPersons liable for
\nregistration.
\nOnly in SGST Law for
\nspecial category States
\nwithout the proviso
\n41
\n(iii) the expression “special category States\u201d shall mean the
\nStates as specified in sub-clause (g) of clause (4) of article
\n279A of the Constitution.
\n23. (1) The following persons shall not be liable to registration,
\nnamely:-
\n(a) any person engaged exclusively in the business of
\nsupplying goods or services or both that are not
\nliable to tax or wholly exempt from tax under this
\nAct or under the Integrated Goods and Services
\nTax Act;
\n(b) an agriculturist, to the extent of supply of produce
\nout of cultivation of land.
\n(2) The Government may, on the recommendations of the
\nCouncil, by notification, specify the category of persons
\nwho may be exempted from obtaining regis<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(x) every electronic commerce operator;
\n(xi) every person supplying online information and data base
\naccess or retrieval services from a place outside India to a
\nperson in India, other than a registered person; and
\n(xii) such other person or class of persons as may be notified
\nby the Government on the recommendations of the
\nCouncil.
\nPersons not liable for
\nregistration.
\nCompulsory registration
\nin certain cases.
\n43 of 1961
\n42
\n25. (1) Every person who is liable to be registered under section
\n22or section 24 shall apply for registration within
\nthirty days from the date on which he becomes liable
\nto registration, in such manner and subject to such
\nconditions as may be prescribed:
\nProvided that a casual taxable person or a non-resident
\ntaxable person shall apply for registration at least five days prior to
\nthe commencement of business.
\nExplanation :- Every person who makes a supply from the territorial
\nwaters of India shall obtain registrat<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nestablishment, has an establishment in another State or
\nUnion territory, then such establishments shall be treated
\nas establishments of distinct persons for the purposes of
\nthis Act.
\n(6) Every person shall have a Permanent Account Number
\nissued under the Income-tax Act, 1961 in order to be
\neligible for grant of registration:
\nProvided that a person required to deduct tax under section
\n51may have, in lieu of a Permanent Account Number, a Tax
\nDeduction and Collection Account Number issued under the said
\nAct in order to be eligible for grant of registration.
\nProcedure for
\nRegistration.
\n46 of 1947
\n43
\n(7) Notwithstanding anything contained in sub-section
\n(6), a non-resident taxable person may be granted
\nregistration under sub-section (1) on the basis of such
\nother documents as may be prescribed.
\n(8) Where a person who is liable to be registered under this
\nAct fails to obtain registration, the proper officer may,
\nwithout prejudice to any action which may be taken\n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(12) A registration or an Unique Identity Number shall
\nbe deemed to have been granted after the expiry of
\nthe period prescribed under sub-section (10), if no
\ndeficiency has been communicated to the applicant
\nwithin that period.
\n(1) The grant of registration or the Unique Identity Number
\nunder the Central Goods and Services Tax Att shall
\nbe deemed to be a grant of registration or the Unique
\nIdentity Number under this Act subject to the condition
\nthat the application for registration or the Unique
\nIdentity Number has not been rejected under this Act
\nwithin the time specified in sub-section (10) of section
\n25.
\nDeemed Registration.
\n44
\n(2) Notwithstanding anything contained in sub-section (10)
\nof section 25, any rejection of application for registration
\nor the Unique Identity Number under the Central Goods
\nand Services Tax Act shall be deemed to be a rejection of
\napplication for registration under this Act.
\n27. (1)
\nThe certificate of re<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nfor the period for which the extension is sought.
\n28.
\n(3) The amount deposited under sub-section (2) shall be
\ncredited to the electronic cash ledger of such person and
\nshall be utilised in the manner provided under section
\n49.
\n(1) Every registered person and a person to whom a
\nUnique Identity Number has been assigned shall inform
\nthe proper officer of any changes in the information
\nfurnished at the time of registration or subsequent
\nthereto, in such form, manner and within such period
\nas may be prescribed.
\n(2) The proper officer may, on the basis of information
\nfurnished under sub-section (1) or as ascertained by
\nhim, approve or reject amendments in the registration
\nparticulars in such manner and within such period as
\nmay be prescribed:
\nProvided that approval of the proper officer shall not be
\nrequired in respect of amendment of such particulars as may be
\nprescribed:
\nSpecial provisions
\nrelating to casual taxable
\nperso<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nunder sub-section (3) of section 25, is no longer
\nliable to be registered under section 22 or section
\n24.
\nThe
\nproper officer may cancel the registration of a person
\nfrom such date, including any retrospective date, as he
\nmay deem fit, where,-
\n(a)
\nthe registered person has contravened such
\nprovisions of the Act or the rules made thereunder
\nas may be prescribed; or
\n(b) a person paying tax under section 10 has not
\nfurnished returns for three consecutive tax periods;
\nor
\n(c) any person, other than a person specified in clause
\n(b), has not furnished returns for a continuous
\nperiod of six months; or
\n(d) any person who has taken voluntary registration
\nunder sub-section (3) of section 25 has not
\ncommenced business within six months from the
\ndate of registration; or
\n(e) registration has been obtained by means of fraud,
\nwillful misstatement or suppression of facts:
\nProvided that the proper officer shall not cancel the registration
\nwithout giving the pers<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nor the output tax payable on such goods, whichever is
\nhigher, calculated in such manner as may be prescribed:
\nProvided that in case of capital goods or plant and machinery,
\nthe taxable person shall pay an amount equal to the input tax credit
\ntaken on the said capital goods or plant and machinery, reduced
\nby such percentage points as may be prescribed or the tax on the
\ntransaction value of such capital goods or plant and machinery
\nunder section 15, whichever is higher.
\n30.
\n(6)
\n(1)
\n(2)
\n(3)
\nThe amount payable under sub-section (5) shall be
\ncalculated in such manner as may be prescribed.
\nSubject to such conditions as may be prescribed, any
\nregistered person, whose registration is cancelled by the
\nproper officer on his own motion, may apply to such
\nofficer for revocation of cancellation of the registration
\nin the prescribed manner within thirty days from the
\ndate of service of the cancellation order.
\nThe
\nproper officer may, in such manner and within such\n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ntime and in such manner as may be prescribed.
\n(2) A registered person supplying taxable services shall,
\nbefore or after the provision of service but within a period
\nprescribed, issue a tax invoice, showing the description,
\nvalue, tax charged thereon and such other particulars as
\nmay be prescribed:
\nProvided that the Government may, on the recommendations
\nof the Council, by notification and subject to the conditions
\nmentioned therein, specify the categories of services in respect of
\nwhich-
\n(a) any other document issued in relation to the supply
\nshall be deemed to be a tax invoice; or
\n(b) tax invoice may not be required to be issued.
\n(3) Notwithstanding anything contained in sub-sections (1)
\nand (2)-
\n(a) a registered person may, within one month from
\nthe date of issuance of certificate of registration
\nand in such manner as may be prescribed, issue a
\nrevised invoice against the invoice already issued
\nduring the period beginning with the effective<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\npayment;
\n(e) where, on receipt of advance with respect to any
\nsupply of goods or services or both the registered
\nperson issues a receipt voucher, but subsequently
\nno supply is made and no tax invoice is issued in
\npursuance thereof, the said registered person may
\nissue to the person who had made the payment, a
\nrefund voucher against such payment;
\n(f) a registered person who is liable to pay tax under
\nsub-section (4) of section 9 shall issue an invoice in
\nrespect of goods or services or both received by him
\non the date of receipt of goods or services or both;
\na registered person who is liable to pay tax under
\nsub-section (3) or sub-section (4) of section 9shall
\nissue a payment voucher at the time of making
\npayment to the supplier who is not registered under
\nthe Act.
\n(g)
\n(4) In case of continuous supply of goods, where successive
\nstatements of accounts or successive payments are
\ninvolved, the invoice shall be issued before or at <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nor return are removed before the supply takes place, the
\ninvoice shall be issued before or at the time of supply
\nor six months from the date of removal, whichever is
\nearlier.
\nExplanation:-For the purposes of this section, the expression “tax
\ninvoice” shall include any revised invoice issued by the supplier in
\nrespect of a supply made earlier.
\n32.
\n(1) A person who is not a registered person shall not collect
\nin respect of any supply of goods or services or both any
\namount by way of tax under this Act.
\n(2) No registered person shall collect tax except in
\naccordance with the provisions of this Act or the rules
\nmade thereunder.
\n33. Notwithstanding anything contained in this Act or any other
\nlaw for the time being in force, where any supply is made for
\na consideration, every person who is liable to pay tax for such
\nsupply shall prominently indicate in all documents relating to
\nassessment, tax invoice and other like do<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nlater than September following the end of the financial
\nyear in which such supply was made, or the date of filing
\nof the relevant annual return, whichever is earlier, and
\nthe tax liability shall be adjusted in such manner as may
\nbe prescribed:
\nProvided that no reduction in output tax liability of the
\nsupplier shall be permitted, if the incidence of tax and interest on
\nsuch supply has been passed on to any other person.
\n(3)
\nWhere a tax invoice has been issued for supply of any
\ngoods or services or both and the taxable value or tax
\ncharged in that tax invoice is found to be less than the
\ntaxable value or tax payable in respect of such supply,
\nthe registered person, who has supplied such goods or
\nservices or both, shall issue to the recipient a debit note
\ncontaining such particulars as may be prescribed.
\n(4) Any registered person who issues a debit note in relation
\nto a supply of goods or services or both shall declare the
\ndetails of such debit note in the retu<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nsuch manner as may be prescribed.
\n(2) Every owner or operator of warehouse or godown or
\nany other place used for storage of goods and every
\ntransporter, irrespective of whether he is a registered
\nperson or not, shall maintain records of the consigner,
\nconsignee and other relevant details of such goods as
\nmay be prescribed.
\n(3) The Commissioner may notify a class of taxable persons
\nto maintain additional accounts or documents for such
\npurpose as may be specified therein.
\n(4) Where the Commissioner considers that any class of
\ntaxable persons is not in a position to keep and maintain
\naccounts in accordance with the provisions of this
\nsection, he may, for reasons to be recorded in writing,
\npermit such class of taxable persons to maintain accounts
\nin such manner as may be prescribed.
\n52
\n36.
\n(5) Every registered person whose turnover during a
\nfinancial year exceeds the prescribed limit shall get his
\naccounts<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nto such accounts and records:
\nProvided that a registered person, who is a party to an appeal or
\nrevision or any other proceedings before any Appellate Authority or
\nRevisional Authority or Appellate Tribunal or court, whether filed by
\nhim or by the Commissioner, or is under investigation for an offence
\nunder Chapter XIX, shall retain the books of account and other
\nrecords pertaining to the subject matter of such appeal or revision
\nor proceedings or investigation for a period of one year after final
\ndisposal of such appeal or revision or proceedings or investigation,
\nor for the period specified above, whichever is later.
\nPeriod of retention of
\naccounts.
\n53
\nCHAPTER- IX
\nRETURNS
\n37. (1) Every registered person, other than an Input Service
\nDistributor, a non-resident taxable person and a person
\npaying tax under the provisions of section 10,section 51
\nor section 52, shall furnish, electronically, in such form
\nand manner as may be prescribed, th<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nDistributor under sub-section (4) of section 38, shall
\neither accept or reject the details so communicated,
\non or before the seventeenth day, but not before the
\nfifteenth day, of the month succeeding the tax period
\nand the details furnished by him under sub-section (1)
\nshall stand amended accordingly.
\n(3) Any registered person, who has furnished the details
\nunder sub-section (1) for any tax period and which have
\nremained unmatched under section 42 or section 43,
\nshall, upon discovery of any error or omission therein,
\nrectify such error or omission in such manner as may be
\nprescribed, and shall pay the tax and interest, if any, in
\ncase there is a short payment of tax on account of such
\nerror or omission, in the return to be furnished for such
\ntax period:
\nFurnishing details of
\noutward supplies.
\n54
\nProvided that no rectification of error or omission in respect
\nof the details furnished under sub-section (1) shall be allowed after
\nfu<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nthat have not been declared by the supplier under sub-
\nsection (1) of section 37.
\n(2)
\nEvery registered person, other than an Input Service
\nDistributor or a non-resident taxable person or a person
\npaying tax under the provisions of section 10, section.
\n51 or section 52, shall furnish, electronically, the details
\nof inward supplies of taxable goods or services or both,
\nincluding inward supplies of goods or services or both
\non which the tax is payable on reverse charge basis under
\nthis Act and inward supplies of goods or services or both
\ntaxable under the Integrated Goods and Services Tax Act
\nor on which integrated goods and services tax is payable
\nunder section 3 of the Customs Tariff Act, 1975, and
\ncredit or debit notes received in respect of such supplies
\nduring a tax period after the tenth day but on or before
\nthe fifteenth day of the month succeeding the tax period
\nin such form and manner as may be prescribed:
\nProvided that the Commissi<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nshall, upon discovery of any error or omission therein,
\nrectify such error or omission in the tax period during
\nwhich such error or omission is noticed in such manner
\nas may be prescribed, and shall pay the tax and interest,
\nif any, in case there is a short payment of tax on account
\nof such error or omission, in the return to be furnished
\nfor such tax period:
\nProvided that no rectification of error or omission in respect
\nof the details furnished under sub-section (2) shall be allowed after
\nfurnishing of the return under section 39 for the month of September
\nfollowing the end of the financial year to which such details pertain,
\nor furnishing of the relevant annual return, whichever is earlier
\n39. (1) Every registered person, other than an Input Service
\nDistributor or a non-resident taxable person or a person
\npaying tax under the provisions of section 10, section
\n51 or section 52 shall, for every calendar month or
\npart thereof, furnish, in suc<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nDistributor shall, for every calendar month or part
\nthereof, furnish, in such form and manner as may be
\nprescribed, a return, electronically, within thirteen days
\nafter the end of such month.
\n(5) Every registered non-resident taxable person shall,
\nfor every calendar month or part thereof, furnish, in
\nsuch form and manner as may be prescribed, a return,
\nelectronically, within twenty days after the end of a
\ncalendar month or within seven days after the last day of
\nthe period of registration specified under sub-section(1)
\nof section 27, whichever is earlier.
\n(6)
\nThe Commissioner may, for reasons to be recorded
\nin writing, by notification, extend the time limit for
\nfurnishing the returns under this section for such class
\nof registered persons as may be specified therein:
\nProvided that any extension of time limit notified by the
\nCommissioner of central tax shall be deemed to be notified by the
\nCommissioner.
\n(7) Every registered person, who is required to fur<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nomission or incorrect particulars are noticed, subject to
\npayment of interest under this Act:
\nProvided that no such rectification of any omission or incorrect
\nparticulars shall be allowed after the due date for furnishing of return
\nfor the month of September or second quarter following the end of
\nthe financial year, or the actual date of furnishing of relevant annual
\nreturn, whichever is earlier.
\n(10) A registered person shall not be allowed to furnish
\na return for a tax period if the return for any of the
\nprevious tax periods has not been furnished by him.
\n40. Every registered person who has made outward supplies in
\nthe period between the date on which he became liable to
\nregistration till the date on which registration has been granted
\nshall declare the same in the first return furnished by him after
\ngrant of registration.
\n41.
\n(1) Every registered person shall, subject to such conditions
\nand restrictions as may be prescribed, be entitled to take
\ncredit <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nunder section 3 of the Customs Tariff Act, 1975 in
\nrespect of goods imported by him; and
\n(c) for duplication of claims of input tax credit.
\n(2) The claim of input tax credit in respect of invoices or
\ndebit notes relating to inward supply that match with
\nthe details of corresponding outward supply or with the
\nintegrated goods and services tax paid under section
\n3 of the Customs Tariff Act, 1975 in respect of goods
\nimported by him shall be finally accepted and such
\nacceptance shall be communicated, in such manner as
\nmay be prescribed, to the recipient.
\n(3) Where the input tax credit claimed by a recipient
\nin respect of an inward supply is in excess of the tax
\ndeclared by the supplier for the same supply or the
\noutward supply is not declared by the supplier in his
\nvalid returns, the discrepancy shall be communicated to
\nboth such persons in such manner as may be prescribed.
\n(4) The duplication of claims of input tax credit shall be
\ncommunicated to the recipient in suc<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nbeen added under sub-section (5) or sub-section (6),
\nshall be liable to pay interest at the rate specified under
\nsub-section (1) of section 50 on the amount so added
\nfrom the date of availing of credit till the corresponding
\nadditions are made under the said sub-sections.
\n(9) Where any reduction in output tax liability is accepted
\nunder sub-section (7), the interest paid under sub-
\nsection (8) shall be refunded to the recipient by crediting
\nthe amount in the corresponding head of his electronic
\ncash ledger in such manner as may be prescribed:
\nProvided that the amount of interest to be credited in any case
\nshall not exceed the amount of interest paid by the supplier.
\n(10) The amount reduced from the output tax liability in
\ncontravention of the provisions of sub-section (7) shall
\nbe added to the output tax liability of the recipient in his
\nreturn for the month in which such contravention takes
\nplace and such recipient shall be liable to pay interest on\n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(3)
\n(4)
\n(5)
\n(6)
\n(7)
\nWhere the reduction of output tax liability in respect of
\noutward supplies exceeds the corresponding reduction
\nin the claim for input tax credit or the corresponding
\ncredit note is not declared by the recipient in his valid
\nreturns, the discrepancy shall be communicated to both
\nsuch persons in such manner as may be prescribed.
\nThe duplication of claims for reduction in output tax
\nliability shall be communicated to the supplier in such
\nmanner as may be prescribed.
\nThe amount in respect of which any discrepancy is
\ncommunicated under sub-section (3) and which is
\nnot rectified by the recipient in his valid return for the
\nmonth in which discrepancy is communicated shall
\nbe added to the output tax liability of the supplier, in
\nsuch manner as may be prescribed, in his return for the
\nmonth succeeding the month in which the discrepancy
\nis communicated.
\nThe amount in respect of any reduction in output tax
\nliability that is found to be on account o<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ncash ledger in such manner as may be prescribed:
\nProvided that the amount of interest to be credited in any case
\nshall not exceed the amount of interest paid by the recipient.
\n61
\n44.
\n(10) The amount reduced from output tax liability in
\ncontravention of the provisions of sub-section (7), shall
\nbe added to the output tax liability of the supplier in his
\nreturn for the month in which such contravention takes
\nplace and such supplier shall be liable to pay interest on
\nthe amount so added at the rate specified in sub-section
\n(3) of section 50.
\n(1) Every registered person, other than an Input Service
\nDistributor, a person paying tax under section 51 or
\nsection 52, a casual taxable person and a non-resident
\ntaxable person, shall furnish an annual return for every
\nfinancial year electronically in such form and manner
\nas may be prescribed on or before the thirty-first day of
\nDecember following the end of such financial year.
\n(2) Every registered per<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\noutward or inward supplies required under section 37 or
\nsection 38 or returns required under section 39 or section
\n45 by the due date shall pay a late fee of one hundred
\nrupees for every day during which such failure continues
\nsubject to a maximum amount of five thousand rupees.
\nAnnual return.
\nFinal return.
\nNotice to return
\ndefaulters.
\nLevy of late fee.
\n62
\n48.
\n(2) Any registered person who fails to furnish the return
\nrequired under section 44 by the due date shall be
\nliable to pay a late fee of one hundred rupees for every
\nday during which such failure continues subject to a
\nmaximum of an amount calculated at a quarter per cent
\nof his turnover in the State.
\n(1) The manner of approval of goods and services tax
\npractitioners, their eligibility conditions, duties and
\nobligations, manner of removal and other conditions
\nrelevant for their functioning shall be such as may be
\nprescribed.
\n(2) A registered person may a<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nsuch manner as may be prescribed.
\nThe input tax credit as self-assessed in the return of are
\nglistered person shall be credited to his electronic credit
\nledger, in accordance with section 41, to be maintained
\nin such manner as may be prescribed.
\n(3) The amount available in the electronic cash ledger may
\nbe used for making any payment towards tax, interest,
\npenalty, fees or any other amount payable under the
\nprovisions of this Act or the rules made thereunder in
\nsuch manner and subject to such conditions and within
\nsuch time as may be prescribed.
\n(4)
\n(5)
\nThe amount available in the electronic credit ledger
\nmay be used for making any payment towards output
\ntax under this Act or under the Integrated Goods and
\nServices Tax Act in such manner and subject to such
\nconditions and within such time as may be prescribed.
\nThe amount of input tax credit available in the electronic
\ncredit ledger of the registered person on account<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(6) The balance in the electronic cash ledger or electronic
\ncredit ledger after payment of tax, interest, penalty, fee
\nor any other amount payable under this Act or the rules
\nmade thereunder may be refunded in accordance with
\nthe provisions of section 54.
\n(7) All liabilities of a taxable person under this Act shall
\nbe recorded and maintained in an electronic liability
\nregister in such manner as may be prescribed.
\n(8) Every taxable person shall discharge his tax and other
\ndues under this Act or the rules made thereunder in the
\nfollowing order, namely:-
\n(a) self-assessed tax, and other dues related to returns
\nof previous tax periods;
\n(b) self-assessed tax, and other dues related to the
\nreturn of the current tax period;
\n(c) any other amount payable under this Act or the
\nrules made thereunder including the demand
\ndetermined under section 73or section 74.
\n(9) Every person who has paid the tax on goods or services
\nor both under this Act shall, unless t<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nrecommendations of the Council.
\n(2) The interest under sub-section (1) shall be calculated
\nin such manner as may be prescribed from the day
\nsucceeding the day on which such tax was due to be
\npaid.
\n(3) A taxable person who makes an undue or excess claim
\nof input tax credit under sub-section (10) of section
\n42 or undue or excess reduction in output tax liability
\nunder sub-section (10) of section 43, shall pay interest
\non such undue or excess claim or on such undue or
\nexcess reduction, as the case may be, at such rate not
\nexceeding twenty-four per cent., as may be notified
\nby the Government on the recommendations of the
\nCouncil.
\n51. (1) Notwithstanding anything to the contrary contained in
\nthis Act, the Government may mandate,-
\n(a) a department or establishment of the Central
\nGovernment or State Government; or
\n(b) local authority; or
\n(c) Governmental agencies; or
\n(d) such persons or category ofpersons as may be notified
\nby the Gov<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nmade, in such manner as may be prescribed.
\n(3) The deductor shall furnish to the deducted a certificate
\nmentioning therein the contract value, rate of deduction,
\namount deducted, amount paid to the Government
\nand such other particulars in such manner as may be
\nprescribed.
\n(4) If any deductor fails to furnish to the deductee the
\ncertificate, after deducting the tax at source, within
\nfive days of crediting the amount so deducted to the
\nGovernment, the deductor shall pay, by way of a late
\nfee, a sum of one hundred rupees per day from the day
\nafter the expiry of such five day period until the failure is
\nrectified, subject to a maximum amount of five thousand
\nrupees.
\n(5) The deductee shall claim credit, in his electronic cash
\nledger, of the tax deducted and reflected in the return of
\nthe deductor furnished under sub-section (3) of section
\n39, in such manner as may be prescribed.
\n(6) If any deductor fails to pay to the Gove<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nwhere the consideration with respect to such supplies is
\nto be collected by the operator.
\nExplanation:-For the purposes of this sub-section, the expression
\n“net value of taxable supplies” shall mean the aggregate value of
\ntaxable supplies of goods or services or both, other than services
\nnotified under sub-section (5) of section 9, made during any month
\nby all registered persons through the operator reduced by the
\naggregate value of taxable supplies returned to the suppliers during
\nthe said month.
\n(2) The power to collect the amount specified in sub-section
\n(1) shall be without prejudice to any other mode of
\nrecovery from the operator.
\n(3) The amount collected under sub-section (1) shall be
\npaid to the Government by the operator within ten days
\nafter the end of the month in which such collection is
\nmade, in such manner as may be prescribed.
\n(4) Every operator who collects the amount specified in
\nsub-section (1) s<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nparticulars therein, other than as a result of scrutiny,
\naudit, inspection or enforcement activity by the tax
\nauthorities, he shall rectify such omission or incorrect
\nparticulars in the statement to be furnished for the month
\nduring which such omission or incorrect particulars are
\nnoticed, subject to payment of interest, as specified in
\nsub-section (1) of section 50:
\nProvided that no such rectification of any omission or
\nincorrect particulars shall be allowed after the due date for furnishing
\nof statement for the month of September following the end of the
\nfinancial year or the actual date of furnishing of the relevant annual
\nstatement, whichever is earlier.
\n(7) The supplier who has supplied the goods or services
\nor both through the operator shall claim credit, in his
\nelectronic cash ledger, of the amount collected and
\nreflected in the statement of the operator furnished under
\nsub-section (4), in such manner as may be prescribed.
\n(8) The details of s<\/p>\n
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\nfor the month succeeding the month in which the
\ndiscrepancy is communicated in such manner as may be
\nprescribed.
\n69
\n(11) The concerned supplier, in whose output tax liability any
\namount has been added under sub-section (10), shall
\npay the tax payable in respect of such supply along with
\ninterest, at the rate specified under sub-section (1) of
\nsection 50 on the amount so added from the date such
\ntax was due till the date of its payment.
\n(12) Any authority not below the rank of Deputy
\nCommissioner may serve a notice, either before or
\nduring the course of any proceedings under this Act,
\nrequiring the operator to furnish such details relating
\nto-
\n(a) supplies of goods or services or both effected
\nthrough such operator during any period; or
\n(b) stock of goods held by the suppliers making
\nsupplies through such operator in the godowns or
\nwarehouses, by whatever name called, managed by
\nsuch operators and declared as additional places of
\nbusiness by such suppliers,
\nas <\/p>\n
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\nthe State Government shall transfer an amount equal to the
\namount so reduced from the State tax account to the integrated
\ntax account in such manner and within such time as may be
\nprescribed.
\nTransfer of input tax
\ncredit.
\n46 of 1947
\n70
\nCHAPTER XI
\nREFUNDS
\n54. (1) Any person claiming refund of any tax and interest
\npaid on such tax or any other amount paid by him, may
\nmake an application before the expiry of two years from
\nthe relevant date in such form and manner as may be
\nprescribed:
\nProvided that a registered person, claiming refund of any
\nbalance in the electronic cash ledger as per sub-section (6) of
\nsection49, may claim such refund in the return furnished under
\nsection 39 in such manner as may be prescribed.
\n(2)
\nA specialized agency of the United Nations Organization
\nor any Multilateral Financial Institution and Organization
\nnotified under the United Nations (Privileges and
\nImmunities) Act, 1947, Consulate or Embassy of foreign
\nc<\/p>\n
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\nshall be allowed in cases where the goods exported out of India are
\nsubjected to export duty:
\nProvided also that no refund of input tax credit shall be allowed,
\nif the supplier of goods or services or both avails of drawback or
\nclaims refund of the integrated tax paid on such supplies.
\n(4) The application shall be accompanied by\u20ac\u2022
\nRefund of tax.
\n71
\n(a) such documentary evidence as may be prescribed
\nto establish that a refund is due to the applicant;
\nand
\n(b) such documentary or other evidence (including
\nthe documents referred to in section 33) as the
\napplicant may furnish to establish that the amount
\nof tax and interest, if any, paid on such tax or any
\nother amount paid in relation to which such refund
\nis claimed was collected from, or paid by, him and
\nthe incidence of such tax and interest had not been
\npassed on to any other person:
\nProvided that where the amount claimed as refund is less than
\ntwo lakh rupees, it shall not be necessary for the a<\/p>\n
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\nmay be prescribed and thereafter make an order under
\nsub-section (5) for final settlement of the refund claim
\nafter due verification of documents furnished by the
\napplicant.
\nThe proper officer shall issue the order under sub-
\nsection (5) within sixty days from the date of receipt of
\napplication complete in all respects.
\n(8) Notwithstanding anything contained in sub-section (5),
\nthe refundable amount shall, instead of being credited
\nto the Fund, be paid to the applicant, if such amount is
\nrelatable to
\n–
\n72
\n(a) refund of tax on inputs or input services used in the
\ngoods or services or both which are exported out of
\nIndia;
\n(b) refund of unutilised input tax credit under sub-
\nsection (3);
\n(c) refund of tax paid on a supply which is not provided,
\neither wholly or partially, and for which invoice has
\nnot been issued, or where a refund voucher has
\nbeen issued;
\n\u00e2\u201a\u00ac
\n(d) refund of tax in pursuance of section 77;
\n(e)
\n(f)
\nthe t<\/p>\n
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\nperson has furnished the return or paid the tax,
\ninterest or penalty, as the case may be;
\n(b) deduct from the refund due, any tax, interest,
\npenalty, fee or any other amount which the taxable
\nperson is liable to pay but which remains unpaid
\nunder this Act or under the existing law.
\nExplanation – For the purposes of this sub-section, the expression
\n“specified date” shall mean the last date for filing an appeal under
\nthis Act.
\n73
\n(11) Where an order giving rise to a refund is the subject
\nmatter of an appeal or further proceedings or where any
\nother proceedings under this Act is pending and the
\nCommissioner is of the opinion that grant of such refund
\nis likely to adversely affect the revenue in the said appeal
\nor other proceedings on account of malfeasance or fraud
\ncommitted, he may, after giving the taxable person an
\nopportunity of being heard, withhold the refund till such
\ntime as he may determine.
\n(12) Where a refund is withheld under sub-section (11),
\nthe tax<\/p>\n
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\nused in the goods or services or both which are exported out
\nof India, or refund of tax on the supply of goods regarded as
\ndeemed exports, or refund of unutilised input tax credit as
\nprovided under sub-section (3).
\n“relevant date” means
\n(2)
\n(a)
\nin the case of goods exported out of India where a refund
\nof tax paid is available in respect of inputs or input
\nservices used in such goods,-
\n(i) if the goods are exported by sea or air, the date on
\nwhich the ship or the aircraft in which such goods
\nare loaded, leaves India; or
\n74
\n(ii) if the goods are exported by land, the date on which
\nsuch goods pass the frontier; or
\n(iii) if the goods are exported by post, the date of
\ndespatch of goods by the Post Office concerned to a
\nplace outside India;
\n(b) in the case of supply of goods regarded as deemed
\nexports where a refund of tax paid is available in respect
\nof the goods, the date on which the return relating to
\nsuch deemed exports is filed;
\n(c)
\nin th<\/p>\n
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\nof receipt of goods or services or both by such person;
\nand
\n(h) in any other case, the date of payment of tax.
\n75
\n46 of 1947
\n55.
\n56.
\nThe Government may, on the recommendations of the
\nCouncil, by notification, specify any specialized agency of the
\nUnited Nations Organization or any Multilateral Financial
\nInstitution and Organization notified under the United
\nNations (Privileges and Immunities) Act, 1947, Consulate or
\nEmbassy of foreign countries and any other person or class of
\npersons as may be specified in this behalf, who shall, subject
\nto such conditions and restrictions as may be prescribed, be
\nentitled to claim a refund of taxes paid on the notified supplies
\nof goods or services or both received by them.
\nIf any tax ordered to be refunded under sub-section (5) of
\nsection 54 to any applicant is not refunded within sixty days
\nfrom the date of receipt of application under sub-section (1) of
\nthat section, interes<\/p>\n
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\nrefund is made by an Appellate Authority, Appellate Tribunal or any
\ncourt against an order of the proper officer under sub-section (5) of
\nsection 54, the order passed by the Appellate Authority, Appellate
\nTribunal orby the court shall be deemed to be an order passed under
\nthe said sub-section (5).
\n57. The Government shall constitute a Fund, to be called the
\nConsumer Welfare Fund and there shall be credited to the
\nFund,-
\n(a) the amount of tax referred to in sub-section (5) of
\nsection 54;
\n(b) any income from investment of the amount credited to
\nthe Fund; and
\nRefund in certain cases.
\nInterest on delayed
\nrefunds.
\nConsumer Welfare Fund.
\n(c)
\nsuch other monies received by it,
\nin such manner as may be prescribed.
\n58.
\n76
\n(1) All sums credited to the Fund shall be utilised by the
\nGovernment for the welfare of the consumers in such
\nmanner as may be prescribed.
\n(2)
\nThe Government or the authority specified by it shall
\nmaintain proper and separate account and other rel<\/p>\n
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\nbe prescribed, and with such surety or security as the
\nproper officer may deem fit, binding the taxable person
\nfor payment of the difference between the amount of
\ntax as may be finally assessed and the amount of tax
\nprovisionally assessed.
\n(3) The proper officer shall, within a period not exceeding six
\nmonths from the date of the communication of the order
\nissued under sub-section (1), pass the final assessment
\norder after taking into account such information as may
\nbe required for finalizing the assessment:
\nProvided that the period specified in this sub-section may,
\non sufficient cause being shown and for reasons to be recorded
\nin writing, be extended by the Joint Commissioner or Additional
\nCommissioner for a further period not exceeding six months and by
\nthe Commissioner for such further period not exceeding four years.
\n(4) The registered person shall be liable to pay interest on
\nany tax payable on the supply of goods o<\/p>\n
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\n(2) In case the explanation is found acceptable, the registered
\nperson shall be informed accordingly and no further
\naction shall be taken in this regard.
\n(3) In case no satisfactory explanation is furnished within
\na period of thirty days of being informed by the proper
\nofficer or such further period as may be permitted by
\nhim or where the registered person, after accepting
\nthe discrepancies, fails to take the corrective measure
\nin his return for the month in which the discrepancy
\nis accepted, the proper officer may initiate appropriate
\naction including those under section 65 or section 66 or
\nsection 67, or proceed to determine the tax and other
\ndues under section 73 or section 74.
\n62. (1) Notwithstanding anything to the contrary contained in
\nsection 73 or section 74, where a registered person fails
\nto furnish the return under section 39 or section 45, even
\nafter the service of a notice under section 46, the proper
\nofficer may proce<\/p>\n
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\nwho was liable to pay tax, the proper officer may proceed to
\nassess the tax liability of such taxable person to the best of his
\njudgement for the relevant tax periods and issue an assessment
\norder within a period of five years from the date specified
\nunder section 44 for furnishing of the annual return for the
\nfinancial year to which the tax not paid relates:
\nProvided that no such assessment order shall be passed
\nwithout giving the person an opportunity of being heard.
\n64.
\n(1)
\nThe proper officer may, on any evidence showing a
\ntax liability of a person coming to his notice, with the
\nprevious permission of Additional Commissioner or
\nJoint Commissioner, proceed to assess the tax liability
\nof such person to protect the interest of revenue and
\nissue an assessment order, if he has sufficient grounds
\nto believe that any delay in doing so may adversely affect
\nthe interest of revenue:
\nProvided that where the taxable person to whom the liabil<\/p>\n
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\nin their office.
\n(3) The registered person shall be informed, by way of a notice
\nnot less than fifteen working days prior to the conduct of
\naudit in such manner as may be prescribed.
\n(4) The audit under sub-section (1) shall be completed
\nwithin a period of three months from the date of
\ncommencement of the audit:
\nProvided that where the Commissioner is satisfied that audit
\nin respect of such registered person cannot be completed within
\nthree months, he may, for the reasons to be recorded in writing,
\nextend the period by a further period not exceeding six months.
\nExplanation: For the purposes of this sub-section, the expression
\n“commencement of audit” shall mean the date on which the records
\nand other documents, called for by the tax authorities, are made
\navailable by the registered person or the actual institution of audit at
\nthe place of business, whichever is later.
\n(5) During the course of audit, the authorised off<\/p>\n
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\nrevenue, is of the opinion that the value has not been
\ncorrectly declared or the credit availed is not within
\nthe normal limits, he may, with the prior approval of
\nthe Commissioner, direct such registered person by a
\ncommunication in writing to get his records including
\nbooks of account examined and audited by a chartered
\naccountant or a cost accountant as may be nominated by
\nthe Commissioner.
\n(2) The chartered accountant or cost accountant So
\nnominated shall, within the period of ninety days,
\nsubmit a report of such audit duly signed and certified
\nby him to the said Assistant Commissioner mentioning
\ntherein such other particulars as may be specified:
\nProvided that the Assistant Commissioner may, on an
\napplication made to him in this behalf by the registered person or
\nthe chartered accountant or cost accountant or for any material
\nand sufficient reason, extend the said period by a further period of
\nninety days.
\n(3) The provisions of sub-section (1) shall have effe<\/p>\n
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\n67. (1)
\nWhere the proper officer, not below the rank of Joint
\nCommissioner, has reasons to believe that-
\n(a) a taxable person has suppressed any transaction
\nrelating to supply of goods or services or both or
\nthe stock of goods in hand, or has claimed input
\ntax credit in excess of his entitlement under this
\nAct or has indulged in contravention of any of the
\nprovisions of this Act or the rules made thereunder
\nto evade tax under this Act; or
\n(b) any person engaged in the business of transporting
\ngoods or an owner or operator of a warehouse
\nor a godown or any other place is keeping goods
\nwhich have escaped payment of tax or has kept his
\naccounts or goods in such a manner as is likely to
\ncause evasion of tax payable under this Act,
\nhe may authorise in writing any other officer of State tax to inspect
\nany places of business of the taxable person or the persons engaged
\nin the business of transporting goods or the owner or the operator of
\nwarehouse<\/p>\n
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\nunder this Act.
\nof inspection,
\nPower
\nsearch and seizure.
\n83
\n(3) The documents, books or things referred to in sub-
\nsection (2) or any other documents, books or things
\nproduced by a taxable person or any other person, which
\nhave not been relied on for the issue of notice under this
\nAct or the rules made thereunder, shall be returned to
\nsuch person within a period not exceeding thirty days of
\nthe issue of the said notice.
\n(4) The officer authorised under sub-section (2) shall have
\nthe power to seal or break open the door of any premises
\nor to break open any almirah, electronic devices, box,
\nreceptacle in which any goods, accounts, registers or
\ndocuments of the person are suspected to be concealed,
\nwhere access to such premises, almirah, electronic
\ndevices, box or receptacle is denied.
\n(5) The person from whose custody any documents are
\nseized under sub-section (2) shall be entitled to make
\ncopies ther<\/p>\n