CGST Act · Chapter XXI
Miscellaneous
s. 143Job work procedure
Section 143 lets a manufacturer send inputs and capital goods to a job worker without paying tax, on condition that they come back — or are supplied onward — within fixed periods. If they do not, the dispatch is treated as a supply on the day it left.
- Under section 143(1) of the CGST Act, 2017 a principal may send inputs or capital goods to a job worker without payment of tax, and bring them back, or supply them from the job worker's premises if declared as an additional place of business (or if the job worker is registered or the goods are notified).
- Inputs must return within one year and capital goods within three years; the Commissioner may extend these by up to one and two years respectively (proviso, from 01.02.2019).
- If not returned in time, the goods are deemed supplied by the principal on the day they were sent (section 143(3)–(4)); moulds, dies, jigs, fixtures and tools are excluded from the time limit.
- The principal is responsible for accounts (section 143(2)); waste and scrap may be supplied by the job worker directly if registered, or by the principal otherwise (section 143(5)).
s. 144Presumption as to documents
Section 144 shifts the burden on documents found with or produced by a person: the court presumes they are genuine and accurate unless rebutted.
- Under section 144 of the CGST Act, 2017, where a document is produced by a person under the Act, seized from his custody or control, or received from a place outside India in the course of proceedings, and is tendered in a prosecution against him, the court presumes — unless the contrary is proved — that the signatures and handwriting are those they purport to be, that the document was duly executed and attested, and that its contents are true — and admits it in evidence even if not duly stamped.
s. 145Digital evidence admissibility
Section 145 makes electronic records — the backbone of GST — admissible in evidence.
- Under section 145 of the CGST Act, 2017 micro films, facsimile copies, computer printouts and information in electronic form are deemed documents and admissible in evidence without further proof of the original, subject to the conditions and a certificate as provided.
s. 146Common Portal
Section 146 is the legal basis of the GST portal.
- Under section 146 of the CGST Act, 2017 the Government, on the Council's recommendation, notifies the Common Goods and Services Tax Electronic Portal for registration, payment, returns, computation and settlement of tax, and other prescribed functions.
- The portal www.gst.gov.in is notified, with separate portals notified for e-invoices and e-way bills.
s. 147Deemed exports
Section 147 lets certain domestic supplies be treated like exports so that tax on them can be refunded.
- Under section 147 of the CGST Act, 2017 the Government may notify supplies of goods as deemed exports, where the goods do not leave India and payment is received in Indian rupees or convertible foreign exchange, if the goods are manufactured in India.
- Notification 48/2017-Central Tax notifies supplies against advance authorisation, capital goods against EPCG authorisation, supplies to export-oriented units, and gold supplied by banks against advance authorisation.
s. 148Special procedure
Section 148 is the power behind special compliance schemes for particular sectors or situations.
- Under section 148 of the CGST Act, 2017 the Government, on the Council's recommendation, may notify classes of registered persons and the special procedures they follow for registration, furnishing returns, payment of tax and administration.
s. 149Compliance rating
Section 149 provides for compliance ratings that would let buyers choose reliable suppliers. The scheme has not yet been operationalised by rules.
- Under section 149 of the CGST Act, 2017 every registered person may be assigned a GST compliance rating score based on its record of compliance, determined on prescribed parameters, updated periodically and placed in the public domain.
- No parameters have yet been prescribed, so ratings are not in operation.
s. 150Information return obligation
Section 150 requires bodies that hold records of transactions — registrars, banks, utilities and others — to report them to the GST department.
- Under section 150(1) of the CGST Act, 2017 specified persons — including tax authorities, registrars of properties, companies and motor vehicles, banks, electricity boards, stock exchanges, the GSTN and UIN holders — responsible for records of registration, accounts or transactions must furnish an information return as prescribed.
- Defective returns must be rectified within thirty days; a notice may require a return within ninety days (section 150(2)–(3)); default attracts penalty under section 123.
s. 151Power to call for information
Section 151 began as a power to collect statistics and became, from 2022, a general power to call for information.
- Under section 151 of the CGST Act, 2017, as substituted by the Finance Act, 2021 from 01.01.2022, the Commissioner or an officer authorised by him may, by order, direct any person to furnish information on any matter dealt with in connection with the Act, within the time and in the form specified.
- The earlier power was limited to collecting statistics by notification.
s. 152Bar on disclosure
Section 152 protects the confidentiality of information furnished under the information-return and information-calling powers.
- Under section 152(1) of the CGST Act, 2017, as amended from 01.01.2022, information given under section 150 or 151 may not be published without the consent of the person concerned in a manner enabling it to be identified, except for proceedings under the Act.
- The Commissioner may publish information relating to a class of taxable persons or transactions where desirable in the public interest (section 152(3)).
s. 153Expert assistance
Section 153 lets officers bring in technical experts on complex cases.
- Under section 153 of the CGST Act, 2017 an officer not below Assistant Commissioner may, having regard to the nature and complexity of the case and the interest of revenue, take the assistance of any expert at any stage of scrutiny, inquiry, investigation or other proceedings.
s. 154Power to take samples
Section 154 allows sampling of goods — for example, to test classification.
- Under section 154 of the CGST Act, 2017 the Commissioner or an authorised officer may take samples of goods from the possession of a taxable person where necessary, and must give a receipt.
s. 155Burden of proof
Section 155 puts the burden of proving entitlement to input tax credit on the person who claims it.
- Under section 155 of the CGST Act, 2017 the burden of proving eligibility for input tax credit lies on the person claiming it.
- The Supreme Court held under the corresponding provision of the Karnataka VAT Act that invoices and payment by cheque are not enough; the buyer must prove the actual transaction, including movement of goods and the seller's identity (Ecom Gill Coffee Trading, 2023).
s. 156Public servant status
Section 156 brings everyone who performs GST functions within the law on public servants.
- Under section 156 of the CGST Act, 2017 all persons discharging functions under the Act are deemed public servants within section 21 of the Indian Penal Code (now section 2(28) of the Bharatiya Nyaya Sanhita, 2023).
s. 157Protection of action
Section 157 protects Tribunal members and officers from personal suits or prosecution for good-faith actions under the Act.
- Under section 157 of the CGST Act, 2017 no suit, prosecution or other legal proceeding lies against the President, State President, Members, officers or employees of the Appellate Tribunal, or officers appointed under the Act, for anything done or intended to be done in good faith under the Act or rules.
s. 158Disclosure by public servant
Section 158 makes taxpayer information confidential in the hands of officers, while allowing it to be shared for specified public purposes.
- Under section 158(1) of the CGST Act, 2017 particulars in any statement, return, accounts or record of evidence under the Act are not to be disclosed, save as provided in sub-section (3).
- No court may require an officer to produce such records, except as provided (section 158(2)).
- Sub-section (3) permits disclosure for prosecution, to other tax and enforcement authorities, under court orders, to auditors and others, as listed.
s. 158AConsent based sharing
Section 158A lets a taxpayer's GST data — registration particulars, returns and invoices — be shared with other systems such as lenders, but only with its consent.
- Under section 158A of the CGST Act, 2017 (from 01.10.2023), notwithstanding sections 133, 152 and 158, particulars in registration, returns, e-invoices and e-way bills may be shared by the common portal with notified systems, on the Council's recommendation.
- The consent of the supplier (and, for invoice data, the recipient) is required (section 158A(2)); no action lies against the Government or portal for liability arising from information so shared (section 158A(3)).
s. 159Publication of information
Section 159 lets the department name defaulters in the public interest, but not prematurely: penalties are published only once they are final.
- Under section 159(1) of the CGST Act, 2017 the Commissioner or an authorised officer may publish the name and particulars of any person, in the public interest, in respect of proceedings under the Act.
- No penalty may be published until the time for appeal under section 107 has expired without an appeal, or the appeal has been disposed of (section 159(2)); for firms and companies, partners and officers may be named (Explanation).
s. 160Assessment validity
Section 160 saves proceedings from technical defects — but only defects that do not go to the substance or cause prejudice.
- Under section 160(1) of the CGST Act, 2017 no assessment, adjudication, notice or other proceeding is invalid merely because of a mistake, defect or omission, if it is in substance and effect in conformity with the Act.
- The service of a notice or order cannot be questioned once the person has acted on it, or if it was not questioned earlier in the proceedings (section 160(2)).
s. 161Rectification
Section 161 is a general power for authorities to correct obvious mistakes in their own orders.
- Under section 161 of the CGST Act, 2017 an authority that issued a decision, order, notice or certificate may rectify an error apparent on the face of the record, on its own or on request of the affected person or officers, within six months of issue.
- The six-month limit does not apply to purely clerical or arithmetical errors arising from accidental slip or omission (second proviso); an adverse rectification requires natural justice (third proviso).
s. 162Civil court bar
Section 162 keeps GST disputes within the statutory appeal system and constitutional courts.
- Under section 162 of the CGST Act, 2017, save as provided in sections 117 and 118, no civil court has jurisdiction over any question arising from anything done or purported to be done under the Act.
s. 163Levy of fee
Section 163 allows fees for certified copies.
- Under section 163 of the CGST Act, 2017, where a copy of an order or document is provided on application, the prescribed fee is payable.
s. 164Power to make rules
Section 164 is the rule-making power under which the CGST Rules, 2017 are made.
- Under section 164 of the CGST Act, 2017 the Government, on the Council's recommendation, makes rules for carrying out the Act, including on all matters to be prescribed.
- Rules may be retrospective, but not earlier than the date on which the relevant provisions came into force (section 164(3)), and may provide penalties up to Rs. 10,000 (section 164(4)).
s. 165Power to make regulations
Section 165 lets the Board make regulations for carrying out the Act.
- Under section 165 of the CGST Act, 2017 the Board may, by notification, make regulations consistent with the Act and rules to carry out its provisions.
s. 166Laying of rules
Section 166 subjects delegated legislation under the Act to parliamentary oversight.
- Under section 166 of the CGST Act, 2017 every rule, regulation and notification under the Act is laid before each House of Parliament for thirty days; if both Houses agree to modify or annul it, it has effect only as modified or ceases to have effect, without prejudice to things already done.
s. 167Delegation of powers
Section 167 lets the Commissioner redistribute powers among officers.
- Under section 167 of the CGST Act, 2017 the Commissioner may, by notification, direct that any power exercisable by an authority or officer under the Act may be exercised by another authority or officer specified.
s. 168Power to issue instructions
Section 168 is the source of CBIC circulars. Circulars bind officers, not taxpayers or courts, and cannot override the Act.
- Under section 168(1) of the CGST Act, 2017 the Board may issue orders, instructions or directions to central tax officers for uniformity in implementation, and officers must follow them.
- For listed provisions, references to the Commissioner mean the Commissioner or Joint Secretary posted in the Board, exercising powers with the Board's approval (section 168(2)).
s. 168AForce majeure time extension
Section 168A was added during the pandemic to let the Government extend time limits when force majeure prevents compliance. Its use to extend the time for demand orders for 2017-18 to 2019-20 is in litigation.
- Under section 168A(1) of the CGST Act, 2017 the Government, on the Council's recommendation, may by notification extend time limits specified in or under the Act, for actions that cannot be completed or complied with due to force majeure.
- Notifications may have retrospective effect (section 168A(2)); "force majeure" includes war, epidemic, flood, drought, fire, cyclone, earthquake and similar events (Explanation).
- The section was inserted by the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020, with effect from 31.03.2020.
- Notifications 9/2023 and 56/2023-Central Tax, extending the time for orders under section 73, have been set aside by some High Courts and upheld by others; the Supreme Court is considering the question.
s. 169Service of notice
Section 169 sets out how GST notices and orders are served. Uploading on the portal is a valid mode, which makes it important to check the portal regularly.
- Under section 169(1) of the CGST Act, 2017 a decision, order, summons, notice or communication may be served by delivery to the addressee or its representative, by registered or speed post or courier, by e-mail, by making it available on the common portal, or by newspaper publication; affixing at the last known place of business or residence is a fallback when none of these is practicable.
- Service is deemed complete on the date of tender, publication or affixture (section 169(2)); post is deemed received after the normal transit period unless proved otherwise (section 169(3)).
s. 170Rounding off
Section 170 rounds amounts to the nearest rupee.
- Under section 170 of the CGST Act, 2017 amounts of tax, interest, penalty, fine or other sums payable, and refunds due, are rounded off to the nearest rupee — fifty paise or more is rounded up, less than fifty paise ignored.
s. 171Anti-profiteering
Section 171 requires suppliers to pass on to customers, by lower prices, any reduction in GST rates or any benefit of input tax credit. The enforcement machinery has changed several times, and since 01.04.2025 no new complaints are accepted, though the obligation remains on the statute book.
- Under section 171(1) of the CGST Act, 2017 any reduction in the rate of tax on a supply, or the benefit of input tax credit, must be passed on to the recipient by a commensurate reduction in price.
- Examination was entrusted to the National Anti-Profiteering Authority, then from 01.12.2022 to the Competition Commission of India, and from 01.10.2024 to the Principal Bench of the GST Appellate Tribunal (Explanation 2 to section 171(2); section 109(5)).
- By Notification 19/2024-Central Tax, no request for examination is accepted after 01.04.2025 (proviso to section 171(2)); pending cases continue.
- A person found to have profiteered must reduce prices or return the amount with interest, and is liable to a penalty of 10% of the profiteered amount unless it is deposited within thirty days (section 171(3A), from 01.01.2020).
- In Reckitt Benckiser India v Union of India (29.01.2024) the Delhi High Court upheld section 171 and the anti-profiteering rules, while leaving individual orders open to challenge for arbitrariness or errors of method.
s. 172Removal of difficulties
Section 172 allowed the Government to fix teething problems by order. The power expired five years after GST began.
- Under section 172(1) of the CGST Act, 2017 the Government, on the Council's recommendation, could by general or special order make provisions not inconsistent with the Act to remove difficulties in giving effect to it.
- No order may be made after five years from commencement (three years before the Finance Act, 2020), so the power lapsed in mid-2022; orders must be laid before Parliament (section 172(2)).
s. 173Service Tax repeal
Section 173 ended service tax under the Finance Act, 1994.
- Under section 173 of the CGST Act, 2017, save as otherwise provided, Chapter V of the Finance Act, 1994 — the service tax law — is omitted from 01.07.2017.
s. 174Repeal and saving
Section 174 repealed the central indirect taxes that GST replaced, while saving pending proceedings, rights and liabilities under them.
- Under section 174(1) of the CGST Act, 2017 the Central Excise Act, 1944 (except for goods in entry 84 of the Union List, such as petroleum products and tobacco), the Medicinal and Toilet Preparations (Excise Duties) Act, 1955, the Additional Duties of Excise Acts and the Central Excise Tariff Act, 1985 are repealed.
- The repeal does not affect previous operation, rights, privileges, obligations, liabilities, penalties or proceedings under those laws, which may continue as if not repealed (section 174(2)).
- An incentive tax exemption under a notification does not continue as a privilege once the notification is rescinded on or after the appointed day (proviso to section 174(2)).
- Section 6 of the General Clauses Act, 1897 applies in addition (section 174(3)).