Sections of the CGST Act, 2017

INTRA-STATE / INTRA-UT BASIC TRANSACTIONS

A.1 — Intra-Maharashtra B2B supply of goods Facts: Mumbai manufacturer supplies steel plates Rs. 10 lakh to Pune-based fabricator; HSN 7208; rate 18%. Computation / Steps: Step 1. Intra-State supply (Maharashtra → Maharashtra) per s. 8(1)…

INTER-STATE + IGST FRAMEWORK

B.1 — Standard inter-State goods supply (Mumbai → Delhi) Facts: Mumbai manufacturer supplies furniture Rs. 8 lakh to Delhi retailer; rate 18%. Computation / Steps: Step 1. Inter-State supply per s. 7(1) IGST. Step 2. IGST 18% on Rs. 8…

IMPORTS + EXPORTS + SEZ + ZERO-RATED

C.1 — Import of goods + IGST + Compensation Cess Facts: Mumbai importer imports luxury SUV from Germany; CIF Rs. 50 lakh; BCD 60%; SWS 10% of BCD; IGST 28%; Compensation Cess 22%. Computation / Steps: Step 1. Import per s. 7(2) IGST —…

RCM (REVERSE CHARGE) SCENARIOS

D.1 — GTA service to manufacturer (Notif 13/2017-CT(R)) Facts: Mumbai manufacturer receives GTA services Rs. 50,000 from Mumbai-based GTA opting for 5% rate. Computation / Steps: Step 1. Notif 13/2017-CT(R) — GTA service RCM on recipient…

E-COMMERCE OPERATOR FRAMEWORK

E.1 — Amazon facilitating intra-Delhi B2C supply (TCS) Facts: Amazon facilitates intra-Delhi supply by Delhi seller Rs. 10,000 to Delhi customer post 10.07.2024. Computation / Steps: Step 1. Seller charges Rs. 10,000 + GST (CGST + DGST…

COMPOSITION SCHEME

F.1 — Composition trader (goods) in Delhi Facts: Delhi trader with annual turnover Rs. 1 cr opts for composition under s. 10 CGST. Computation / Steps: Step 1. Composition tax: 1% combined (0.5% CGST + 0.5% DGST) of turnover. Step 2.…

CESS-BEARING SUPPLIES (Compensation Cess)

G.1 — Aerated water inter-State supply Facts: Mumbai manufacturer supplies aerated waters Rs. 50,000 to Delhi distributor. Computation / Steps: Step 1. Inter-State per s. 7(1) IGST. Step 2. IGST 28% on Rs. 50,000 = Rs. 14,000. Step 3.…

OIDAR + CROSS-BORDER DIGITAL SERVICES

H.1 — Netflix to Delhi individual subscriber Facts: Netflix US supplies streaming to Delhi individual subscriber Rs. 500/month. Computation / Steps: Step 1. OIDAR per s. 2(17) IGST. Step 2. Subscriber = non-taxable online recipient per s.…

POS DETERMINATION COMPLEXITIES

I.1 — Multi-State hotel chain consolidated bill Facts: Hotel chain X charges consolidated Rs. 30,000 for 2 nights Delhi + 1 night Agra. Computation / Steps: Step 1. Per s. 12(3)(b) + Rule 4(i) IGST Rules — multi-State accommodation POS =…

REFUND + ITC + MIS-CLASSIFICATION CORRECTION

J.1 — IGST wrongly paid; held intra-State ( s. 19(1) refund + s. 12 UTGST/DGST no-interest) Facts: Delhi supplier paid IGST Rs. 1.8 lakh on Rs. 10 lakh supply; subsequently held intra-Delhi; correct CGST + DGST Rs. 1.8 lakh payable.…

Short Title Extent Commencement

Chapter I — Preliminary

☐ Has the date of transaction / event been verified? ☐ Has the applicable provision's effective date been confirmed? ☐ Has Notification-specific commencement been mapped? ☐ Has territorial applicability been verified (incl. J&K…

Definitions

Chapter I — Preliminary

BLOCK 1 — VERBATIM TEXT OF SECTION 2, CGST ACT, 2017 (substantive selection of the 121 clauses; full text in original Act) Marginal note — Definitions 2. In this Act, unless the context otherwise requires,— (1) "actionable claim" — same…

Officers under this Act

Chapter II — Administration

☐ Has the officer issuing the action been identified specifically? ☐ Has the officer's rank under s. 3 been mapped (clauses a-i)? ☐ Has the operative appointment Notification been verified? ☐ Has Circular 31/05/2018-GST proper-officer…

Appointment of Officers

Chapter II — Administration

☐ Has the officer's specific appointment been identified? ☐ Has s. 3 class notification been verified? ☐ Has s. 4 specific appointment been verified? ☐ For sub-AC ranks, has s. 4(2) authorised-officer appointment been verified? ☐ Has the…

Powers of officers under GST

Chapter II — Administration

☐ Has the action and officer been identified specifically? ☐ Has s. 5(1) substantive grant been verified? ☐ Has Board's conditions / limitations under sub-s. (1) been mapped? ☐ Has pecuniary jurisdiction been matched (Circular…

Cross-empowerment

Chapter II — Administration

☐ Has the initiating authority (CGST or SGST / UTGST) been identified? ☐ Has the subject matter been identified specifically? ☐ Has check for parallel proceedings on same subject matter been done? ☐ If parallel proceedings, has sub-s.…

Scope of supply

Chapter III — Levy and Collection of Tax

BLOCK 1 — VERBATIM TEXT Marginal note — Scope of supply 7. (1) For the purposes of this Act, the expression — ‘supply’ includes — (a) all forms of supply of goods or services or both such as sale, transfer, barter, exchange, licence,…

Composite and mixed supplies

Chapter III — Levy and Collection of Tax

☐ Have all supplies in the bundle been identified? ☐ Has naturally-bundled criterion been tested? ☐ Has industry practice been documented? ☐ If naturally bundled, has principal supply been identified? ☐ Has multi-factor principal-supply…

Levy and collection

Chapter III — Levy and Collection of Tax

☐ Has the supply been identified specifically? ☐ Has Schedule II / III classification been verified? ☐ Has alcohol / petroleum carve-out been considered? ☐ Has value been determined under s. 15 ? ☐ Has applicable rate been determined per…

Composition levy

Chapter III — Levy and Collection of Tax

☐ Has aggregate turnover been computed (PAN-wide)? ☐ Is turnover within operative threshold (Rs. 1.5 crore for goods / Rs. 50 lakh for services)? ☐ Has supplier category been determined (manufacturer / restaurant / other)? ☐ Has…

Power to grant exemption

Chapter III — Levy and Collection of Tax

☐ Has the supply been identified specifically? ☐ Has the operative exemption Notification been identified? ☐ Has the Notification's current operative status been verified? ☐ Have conditions in the Notification been identified? ☐ Has each…

Power not to recover

Chapter III — Levy and Collection of Tax

☐ Has the general-practice context been identified? ☐ Is the practice industry-wide (general), not isolated? ☐ Has temporal scope been verified? ☐ Has substantive liability framework been computed? ☐ Has s. 11 A Notification coverage been…

Time of supply of goods

Chapter IV — Time and Value of Supply

☐ Has the supply been identified specifically? ☐ Has the supply category been determined (forward / RCM / voucher / residual)? ☐ For forward-charge, has sub-s. (2) earlier-of rule been applied? ☐ Have invoice date and payment receipt date…

Time of supply of services

Chapter IV — Time and Value of Supply

☐ Has the service been identified specifically? ☐ Has service category been determined (forward / RCM / voucher / residual / continuous / cross-border)? ☐ For forward-charge, has s. 31(2) compliance been verified? ☐ Has Rule 47 sectoral…

Change in rate of tax

Chapter IV — Time and Value of Supply

☐ Has the rate-change event been identified? ☐ Has the rate-change effective date been verified? ☐ Has supply date been identified? ☐ Has invoice date been identified? ☐ Has payment date been identified (books + bank)? ☐ Has Explanation…

Value of taxable supply

Chapter IV — Time and Value of Supply

BLOCK 1 — VERBATIM TEXT Marginal note — Value of taxable supply 15. (1) Value of supply = transaction value, i.e., price actually paid or payable, where supplier and recipient are not related AND price is the sole consideration. (2) Value…

Eligibility and conditions for ITC

Chapter V — Input Tax Credit

☐ Is recipient registered? ☐ Is tax invoice in possession? ☐ Has supplier reported in GSTR-1? ☐ Is invoice reflected in GSTR-2B? ☐ Have goods / services been received? ☐ Is s. 38 non-restriction satisfied? ☐ Has supplier paid tax to…

Apportionment and blocked credits

Chapter V — Input Tax Credit

☐ Has the input been identified? ☐ Has business-use nexus been verified? ☐ If partial business-use, has sub-s. (1) Rule 42 been applied? ☐ If mixed taxable / exempt, has sub-s. (2) been applied? ☐ Has exempt-supply scope (sub-s. (3)) been…

Availability of credit in special circumstances

Chapter V — Input Tax Credit

☐ Has the transitional event been identified? ☐ Has applicable sub-section been mapped? ☐ Has applicable FORM been identified? ☐ Has timeline compliance been verified? ☐ Has stock ITC been computed? ☐ Has capital ITC reduction (Rule 40)…

Job work credit

Chapter V — Input Tax Credit

☐ Has the job-work transaction been identified? ☐ Has principal / job worker been identified? ☐ For inputs, has sub-s. (1) been applied? ☐ For direct dispatch, has sub-s. (2) override been applied? ☐ Has job-work challan been issued? ☐ Is…

ISD distribution

Chapter V — Input Tax Credit

☐ Has multi-State entity structure been identified? ☐ Have central-office input services been identified? ☐ For post-1-Apr-2025, has ISD registration been completed? ☐ For pre-1-Apr-2025, has pre-amendment framework been applied? ☐ Have…

Recovery of excess ISD credit

Chapter V — Input Tax Credit

☐ Has the ISD distribution event been identified? ☐ Has s. 20 framework compliance been verified? ☐ Has any contravention been identified? ☐ For ISD self-correction, has Rule 39(1A) credit note been issued? ☐ For recipient, has ISD…

Persons liable for registration

Chapter VI — Registration

☐ Has aggregate turnover been computed PAN-wide? ☐ Has applicable threshold been determined (Rs. 20 / 10 / 40 lakh)? ☐ Has State-specific framework been verified? ☐ For exclusive goods suppliers, has Rs. 40 lakh applicability been…

Persons not liable for registration

Chapter VI — Registration

☐ Has business activity been categorised? ☐ Has sub-s. (1)(a) exclusivity test been applied? ☐ Has 'entirely' non-taxable / wholly exempt been verified? ☐ Has any partial taxable component been ruled out? ☐ For agriculturist, has s. 2(7)…

Compulsory registration

Chapter VI — Registration

☐ Has transaction type been identified? ☐ Has s. 24 category applicability been verified? ☐ For inter-State, has Notification 10/2017-IT relief been considered? ☐ For CTP / NRTP, has s. 27 framework been applied? ☐ For RCM, has compulsory…

Procedure for registration

Chapter VI — Registration

☐ Has registration liability event been identified? ☐ Has 30-day application window been observed? ☐ Has PAN compliance been verified? ☐ Has Aadhaar authentication been coordinated? ☐ Have documentary proofs been compiled? ☐ For multiple…

Deemed registration

Chapter VI — Registration

☐ Has single REG-01 application been filed? ☐ Has State / UT-level processing been monitored? ☐ Has 7-day / 3-day CGST timeline been tracked? ☐ Has documentary trail of application + decision timing been preserved? ☐ Has State / UT grant…

CTP and NRTP

Chapter VI — Registration

☐ Has CTP / NRTP applicability been identified? ☐ Has registration been planned 15-20 days before event? ☐ Has estimated tax liability been computed? ☐ Has REG-01 (CTP) or REG-09 (NRTP) been filed? ☐ Has advance tax deposit been made? ☐…

Amendment of registration

Chapter VI — Registration

☐ Has the change event been identified? ☐ Has core / non-core categorisation been done? ☐ For non-core, has REG-14 been filed (automatic)? ☐ For core, has documentary support been prepared? ☐ Has REG-14 been filed within 15 days? ☐ Has…

Cancellation or suspension

Chapter VI — Registration

☐ Has cancellation ground been identified (sub-s. (1) or (2))? ☐ Has pre-cancellation stock review been done? ☐ Has sub-s. (5) ITC vs output tax computation been performed? ☐ For voluntary, has REG-16 been filed? ☐ Has suspension…

Revocation of cancellation

Chapter VI — Registration

☐ Has cancellation ground been identified? ☐ Have pending returns been filed? ☐ Has late fee under s. 47 been paid? ☐ Has REG-21 been filed within 30 days? ☐ For delayed application, has extension proviso been invoked? ☐ Has sufficient…

Tax invoice

Chapter VII — Tax Invoice Credit and Debit Notes

☐ Has supply category been identified? ☐ Has applicable sub-section been mapped? ☐ Has invoice timing been observed? ☐ Have Rule 46 particulars been compiled? ☐ For e-invoicing threshold, has IRN been generated? ☐ For Rs. 200 de minimis,…

Digital payment facility

Chapter VII — Tax Invoice Credit and Debit Notes

☐ Has threshold applicability been verified? ☐ Have prescribed modes been identified? ☐ Have POS / payment-gateway integration been operationalised? ☐ Have UPI QR codes been deployed? ☐ Have recipients been communicated payment-mode…

Prohibition of unauthorised collection

Chapter VII — Tax Invoice Credit and Debit Notes

☐ Is supplier registered? ☐ For registered, has correct rate been applied? ☐ Has exemption applicability been verified? ☐ Has collected tax been paid to Government? ☐ For over-collection, has refund framework been engaged? ☐ Has Article…

Tax amount on invoice

Chapter VII — Tax Invoice Credit and Debit Notes

☐ Is tax amount separately stated in invoice? ☐ Are CGST + SGST / IGST / UTGST + Cess distinct? ☐ Is format clear and prominent? ☐ Has Rule 46 framework been observed? ☐ For Bill of Supply, has s. 31(3)(c) framework been applied? ☐ For…

Credit and debit notes

Chapter VII — Tax Invoice Credit and Debit Notes

☐ Has the adjustment trigger been identified? ☐ For credit note, has specific trigger been verified? ☐ Have Rule 53 particulars been complied? ☐ For credit note, has 30-November outer limit been observed? ☐ For credit note, has…

Accounts and other records

Chapter VIII — Accounts and Records

☐ Have all six categories of records been maintained? ☐ Is principal place of business record-location consistent with registration? ☐ Are records true and correct? ☐ Have Rule 56-58 framework been observed? ☐ For warehouse / transporter,…

Period of retention

Chapter VIII — Accounts and Records

☐ Has 72-month retention period been computed for each FY? ☐ From annual return due date, has retention been calculated? ☐ For proceedings-pending matters, has extended retention been applied? ☐ Has audit framework ( s. 65 ) coordination…

Outward supplies (GSTR-1)

Chapter IX — Returns

☐ Is GSTR-1 filed by 10th of next month? ☐ Have all outward supplies been comprehensively captured? ☐ Has e-invoicing IRN framework been coordinated? ☐ Has sequencing discipline under sub-s. (4) been observed? ☐ For QRMP-eligible, has…

Inward supplies and ITC communication

Chapter IX — Returns

☐ Is GSTR-2B reviewed monthly by 14th? ☐ Has reconciliation with own purchase register been done? ☐ Have supplier defaults been identified? ☐ Are restricted-credit categories under sub-s. (2)(b) being applied? ☐ For mismatches, has…

Furnishing of returns (GSTR-3B)

Chapter IX — Returns

☐ Is GSTR-3B filed by 20th of next month (or QRMP framework)? ☐ Has reconciliation with GSTR-1 been done? ☐ Has reconciliation with GSTR-2B been done? ☐ Has sequencing discipline under sub-s. (10) been observed? ☐ Has tax payment under…

First return

Chapter IX — Returns

☐ Has pre-grant period been identified? ☐ Have pre-grant outward supplies been identified? ☐ Have revised invoices under s. 31(3)(a) been issued? ☐ Have supplies been declared in first return? ☐ Have tax + interest been computed? ☐ Have…

Availment of ITC

Chapter IX — Returns

☐ Has ITC been self-assessed based on s. 16 conditions? ☐ Has coordination with s. 38 GSTR-2B been done? ☐ Has ITC been availed in GSTR-3B? ☐ Has credit been credited to electronic credit ledger? ☐ Has periodic supplier-payment…

Omitted (Matching)

Chapter IX — Returns

☐ Has the period been identified (pre-October 2022 vs post-October 2022)? ☐ For pre-October 2022 periods, has original section 42 framework been applied? ☐ For post-October 2022 periods, has substituted framework been applied? ☐ For…

Omitted (Output tax matching)

Chapter IX — Returns

☐ Has the period been identified (pre-October 2022 vs post-October 2022)? ☐ For pre-October 2022 periods, has original section 43 framework been applied? ☐ For post-October 2022 periods, has substituted framework been applied? ☐ For…

Omitted

Chapter IX — Returns

☐ Has the period been identified (pre-October 2022 vs post-October 2022)? ☐ For pre-October 2022 periods, has original section 43 A framework been applied? ☐ For post-October 2022 periods, has substituted framework been applied? ☐ For…

Annual return

Chapter IX — Returns

☐ Has threshold applicability been verified? ☐ Has annual return data been compiled from monthly returns? ☐ Has reconciliation with financial statements been done? ☐ For above Rs. 5 cr, has GSTR-9C self-certification been prepared? ☐ Has…

Final return

Chapter IX — Returns

☐ Has cancellation event been identified? ☐ Has 3-month window been computed? ☐ Has closing stock been compiled? ☐ Have capital goods + plant-and-machinery been compiled? ☐ Has ITC on closing stock been computed? ☐ Has output tax on…

Notice to defaulters

Chapter IX — Returns

☐ Is portal monitored for GSTR-3A notices? ☐ Has notice service been verified under s. 169 ? ☐ Has default period + return been identified? ☐ Has filing been done within 15 days? ☐ Has late fee under s. 47 been computed? ☐ Has interest…

Late fee

Chapter IX — Returns

☐ Has return filing due date been tracked? ☐ For delay, has late fee been computed? ☐ For NIL returns, has reduced framework been applied? ☐ For amnesty schemes, has Notification framework been considered? ☐ Has coordination with s. 50…

GST practitioners

Chapter IX — Returns

☐ For GSTPs, has Rule 83 enrolment been completed? ☐ For CA / CMA / CS / advocate, has direct eligibility been verified? ☐ For other categories, has GSTP examination been passed? ☐ For taxpayers, has GSTP eligibility been verified? ☐ Has…

Payment of tax

Chapter X — Payment of Tax

☐ Has cash ledger been adequately funded? ☐ Has credit ledger been managed accurately? ☐ Has utilisation order been observed? ☐ For above Rs. 50 lakh monthly turnover, has Rule 86B been applied? ☐ For Rule 86B exceptions, has framework…

Utilisation conditions

Chapter X — Payment of Tax

☐ Has available ITC by Act category been identified? ☐ Has IGST-first utilisation been observed? ☐ After IGST exhausted, has CGST / SGST / UTGST utilisation been done? ☐ Has coordination with s. 49 B broader framework been done? ☐ For…

Order of utilisation

Chapter X — Payment of Tax

☐ Has available ITC by Act category been identified? ☐ Has s. 49 A IGST-first priority been applied? ☐ Has Rule 88A broader utilisation order been applied? ☐ Has coordination with s. 49(5)(e) , (f) carve-out been done? ☐ For multi-Act…

Interest on delayed payment

Chapter X — Payment of Tax

☐ For tax payment delay, has 18% interest been computed? ☐ Has Notification 13/2017-CT rate been applied? ☐ For late returns under s. 39 , has FA 2021 proviso net cash liability framework been applied? ☐ Has distinction between s. 73 /74…

TDS

Chapter X — Payment of Tax

☐ Has section 51 applicability been identified? ☐ Has operative compliance been completed? ☐ Has coordination with broader compliance framework been done? ☐ Has Bharti Airtel substance-over-form discipline been applied? ☐ Has Mafatlal…

TCS by ECO

Chapter X — Payment of Tax

☐ Has section 52 applicability been identified? ☐ Has operative compliance been completed? ☐ Has coordination with broader compliance framework been done? ☐ Has Bharti Airtel substance-over-form discipline been applied? ☐ Has Mafatlal…

Transfer of ITC

Chapter X — Payment of Tax

☐ Has section 53 applicability been identified? ☐ Has operative compliance been completed? ☐ Has coordination with broader compliance framework been done? ☐ Has Bharti Airtel substance-over-form discipline been applied? ☐ Has Mafatlal…

Transfer of certain amounts

Chapter X — Payment of Tax

☐ Has section 53 A applicability been identified? ☐ Has operative compliance been completed? ☐ Has coordination with broader compliance framework been done? ☐ Has Bharti Airtel substance-over-form discipline been applied? ☐ Has Mafatlal…

Refund of tax

Chapter XI — Refunds

BLOCK 1 — VERBATIM TEXT OF SECTION 54, CGST ACT, 2017 (as amended) Marginal note — Refund of tax 54. (1) Any person claiming refund of any tax and interest, if any, paid on such tax or any other amount paid by him, may make an application…

Refund in certain cases

Chapter XI — Refunds

BLOCK 1 — VERBATIM TEXT OF SECTION 55, CGST ACT, 2017 Marginal note — Refund in certain cases 55. The Government may, on the recommendations of the Council, by notification, specify any specialised agency of the United Nations…

Interest on delayed refunds

Chapter XI — Refunds

☐ Has section 56 applicability been identified? ☐ Has operative compliance been completed? ☐ Has coordination with broader compliance framework been done? ☐ Has Bharti Airtel substance-over-form discipline been applied? ☐ Has Mafatlal…

Consumer Welfare Fund

Chapter XI — Refunds

☐ Has section 57 applicability been identified? ☐ Has operative compliance been completed? ☐ Has coordination with broader compliance framework been done? ☐ Has Bharti Airtel substance-over-form discipline been applied? ☐ Has Mafatlal…

Utilisation of Fund

Chapter XI — Refunds

☐ Has section 58 applicability been identified? ☐ Has operative compliance been completed? ☐ Has coordination with broader compliance framework been done? ☐ Has Bharti Airtel substance-over-form discipline been applied? ☐ Has Mafatlal…

Self-assessment

Chapter XII — Assessment

BLOCK 1 — VERBATIM TEXT Marginal note — Self-assessment 59. Every registered person shall self-assess the taxes payable under this Act and furnish a return for each tax period as specified under section 39 . [Section 59 enforced w.e.f.…

Provisional assessment

Chapter XII — Assessment

BLOCK 1 — VERBATIM TEXT Marginal note — Provisional assessment 60. (1) Subject to the provisions of sub-section (2), where the taxable person is unable to determine the value of goods or services or both or determine the rate of tax…

Scrutiny of returns

Chapter XII — Assessment

BLOCK 1 — VERBATIM TEXT Marginal note — Scrutiny of returns 61. (1) The proper officer may scrutinise the return and related particulars furnished by the registered person to verify the correctness of the return and inform him of the…

Assessment of non-filers

Chapter XII — Assessment

BLOCK 1 — VERBATIM TEXT Marginal note — Assessment of non-filers of returns 62. (1) Notwithstanding anything to the contrary contained in section 73 or section 74 , where a registered person fails to furnish the return under section 39 or…

Assessment of unregistered persons

Chapter XII — Assessment

BLOCK 1 — VERBATIM TEXT Marginal note — Assessment of unregistered persons 63. Notwithstanding anything to the contrary contained in section 73 or section 74 , where a taxable person fails to obtain registration even though liable to do…

Summary assessment

Chapter XII — Assessment

BLOCK 1 — VERBATIM TEXT Marginal note — Summary assessment in certain special cases 64. (1) The proper officer may, on any evidence showing a tax liability of a person coming to his notice, with the previous permission of Additional…

Audit by tax authorities

Chapter XIII — Audit

BLOCK 1 — VERBATIM TEXT Marginal note — Audit by tax authorities 65. (1) The Commissioner or any officer authorised by him, by way of a general or a specific order, may undertake audit of any registered person for such period, at such…

Special audit

Chapter XIII — Audit

BLOCK 1 — VERBATIM TEXT Marginal note — Special audit 66. (1) If at any stage of scrutiny, inquiry, investigation or any other proceedings before him, any officer not below the rank of Assistant Commissioner, having regard to the nature…

Power of inspection search and seizure

Chapter XIV — Inspection Search Seizure and Arrest

BLOCK 1 — VERBATIM TEXT (operative summary) Marginal note — Power of inspection, search and seizure 67. (1) Where the proper officer, not below the rank of Joint Commissioner, has reasons to believe that — (a) a taxable person has…

Inspection of goods in movement

Chapter XIV — Inspection Search Seizure and Arrest

BLOCK 1 — VERBATIM TEXT Marginal note — Inspection of goods in movement 68. (1) The Government may require the person in charge of a conveyance carrying any consignment of goods of value exceeding such amount as may be specified to carry…

Power to arrest

Chapter XIV — Inspection Search Seizure and Arrest

BLOCK 1 — VERBATIM TEXT Marginal note — Power to arrest 69. (1) Where the Commissioner has reasons to believe that a person has committed any offence specified in clause (a) or clause (b) or clause (c) or clause (d) of sub-section (1) of…

Power to summon persons

Chapter XIV — Inspection Search Seizure and Arrest

BLOCK 1 — VERBATIM TEXT Marginal note — Power to summon persons to give evidence and produce documents 70. (1) The proper officer under this Act shall have power to summon any person whose attendance he considers necessary either to give…

Access to business premises

Chapter XIV — Inspection Search Seizure and Arrest

BLOCK 1 — VERBATIM TEXT Marginal note — Access to business premises 71. (1) Any officer under this Act, authorised by the proper officer not below the rank of Joint Commissioner, shall have access to any place of business of a registered…

Officers to assist proper officers

Chapter XIV — Inspection Search Seizure and Arrest

BLOCK 1 — VERBATIM TEXT Marginal note — Officers to assist proper officers 72. (1) All officers of Police, Railways, Customs, and those officers engaged in the collection of land revenue, including village officers, officers of State tax…

Determination of tax not paid - non-fraud

Chapter XV — Demands and Recovery

BLOCK 1 — VERBATIM TEXT Marginal note — Determination of tax not paid or short paid (non-fraud) 73. (1) Where it appears to the proper officer that any tax has not been paid or short paid or erroneously refunded, or where input tax credit…

Determination of tax not paid - fraud

Chapter XV — Demands and Recovery

BLOCK 1 — VERBATIM TEXT Marginal note — Determination of tax not paid (fraud / wilful-misstatement / suppression) 74. (1) Where it appears to the proper officer that any tax has not been paid or short paid or erroneously refunded or where…

Common framework FA 2024

Chapter XV — Demands and Recovery

☐ Has section 74 A applicability been identified? ☐ Has operative compliance been completed? ☐ Has coordination with broader compliance framework been done? ☐ Has Bharti Airtel substance-over-form discipline been applied? ☐ Has Mafatlal…

General provisions relating to determination

Chapter XV — Demands and Recovery

BLOCK 1 — VERBATIM TEXT Marginal note — General provisions relating to determination of tax 75. (1) Where the service of notice or issuance of order is stayed by an order of a court or Appellate Tribunal, the period of such stay shall be…

Tax collected but not paid

Chapter XV — Demands and Recovery

BLOCK 1 — VERBATIM TEXT Marginal note — Tax collected but not paid to Government 76. (1) Notwithstanding anything to the contrary contained in any order or direction of any Appellate Authority or Appellate Tribunal or court or in any…

Tax wrongfully collected and paid

Chapter XV — Demands and Recovery

BLOCK 1 — VERBATIM TEXT Marginal note — Tax wrongfully collected and paid 77. (1) A registered person who has paid the Central tax and State tax or, as the case may be, the Central tax and the Union territory tax on a transaction…

Initiation of recovery proceedings

Chapter XV — Demands and Recovery

BLOCK 1 — VERBATIM TEXT Marginal note — Initiation of recovery proceedings 78. Any amount payable by a taxable person in pursuance of an order passed under this Act shall be paid by such person within a period of three months from the…

Recovery of tax

Chapter XV — Demands and Recovery

BLOCK 1 — VERBATIM TEXT Marginal note — Recovery of tax 79. (1) Where any amount payable by a person to the Government under any of the provisions of this Act or the rules made thereunder is not paid, the proper officer shall proceed to…

Payment in instalments

Chapter XV — Demands and Recovery

BLOCK 1 — VERBATIM TEXT Marginal note — Payment of tax and other amounts in instalments 80. On an application filed by a taxable person, the Commissioner may, for reasons to be recorded in writing, extend the time for payment or allow…

Transfer of property to be void

Chapter XV — Demands and Recovery

BLOCK 1 — VERBATIM TEXT Marginal note — Transfer of property to be void in certain cases 81. Where a person, after any amount has become due from him, creates a charge on or parts with the property belonging to him or in his possession by…

Tax to be first charge on property

Chapter XV — Demands and Recovery

BLOCK 1 — VERBATIM TEXT Marginal note — Tax to be first charge on property 82. Notwithstanding anything to the contrary contained in any law for the time being in force, save as otherwise provided in the Insolvency and Bankruptcy Code,…

Provisional attachment

Chapter XV — Demands and Recovery

BLOCK 1 — VERBATIM TEXT Marginal note — Provisional attachment to protect revenue in certain cases 83. (1) Where, after the initiation of any proceeding under Chapter XII, Chapter XIV or Chapter XV, the Commissioner is of the opinion that…

Continuation and validation of recovery

Chapter XV — Demands and Recovery

BLOCK 1 — VERBATIM TEXT Marginal note — Continuation and validation of certain recovery proceedings 84. Where any notice of demand in respect of any tax, penalty, interest or any other amount payable under this Act, (hereafter in this…

Liability in case of transfer of business

Chapter XVI — Liability to Pay in Certain Cases

BLOCK 1 — VERBATIM TEXT Marginal note — Liability in case of transfer of business 85. (1) Where a taxable person, liable to pay tax under this Act, transfers his business in whole or in part, by sale, gift, lease, leave and licence, hire…

Liability of agent and principal

Chapter XVI — Liability to Pay in Certain Cases

BLOCK 1 — VERBATIM TEXT Marginal note — Liability of agent and principal 86. Where an agent supplies or receives any taxable goods on behalf of his principal, such agent and his principal shall, jointly and severally, be liable to pay the…

Liability in case of amalgamation or merger

Chapter XVI — Liability to Pay in Certain Cases

BLOCK 1 — VERBATIM TEXT Marginal note — Liability in case of amalgamation or merger of companies 87. (1) When two or more companies are amalgamated or merged in pursuance of an order of court or of Tribunal or otherwise and the order is…

Liability in case of company in liquidation

Chapter XVI — Liability to Pay in Certain Cases

BLOCK 1 — VERBATIM TEXT Marginal note — Liability in case of company in liquidation 88. (1) When any company is being wound up whether under the orders of a court or Tribunal or otherwise, every person appointed as receiver of any assets…

Liability of directors of private company

Chapter XVI — Liability to Pay in Certain Cases

BLOCK 1 — VERBATIM TEXT Marginal note — Liability of directors of private company 89. (1) Notwithstanding anything contained in the Companies Act, 2013 (18 of 2013), where any tax, interest or penalty due from a private company in respect…

Liability of partners of firm

Chapter XVI — Liability to Pay in Certain Cases

BLOCK 1 — VERBATIM TEXT Marginal note — Liability of partners of firm to pay tax 90. Notwithstanding any contract to the contrary and any other law for the time being in force, where any firm is liable to pay any tax, interest or penalty…

Liability of guardians trustees

Chapter XVI — Liability to Pay in Certain Cases

BLOCK 1 — VERBATIM TEXT Marginal note — Liability of guardians, trustees, etc. 91. Where the business in respect of which any tax, interest or penalty is payable under this Act is carried on by any guardian, trustee or agent of a minor or…

Liability of Court of Wards

Chapter XVI — Liability to Pay in Certain Cases

BLOCK 1 — VERBATIM TEXT Marginal note — Liability of Court of Wards, etc. 92. Where the estate or any portion of the estate of a taxable person owning a business in respect of which any tax, interest or penalty is payable under this Act…

Special provisions on liability

Chapter XVI — Liability to Pay in Certain Cases

BLOCK 1 — VERBATIM TEXT Marginal note — Special provisions regarding liability to pay tax, interest or penalty in certain cases 93. (1) Save as otherwise provided in the Insolvency and Bankruptcy Code, 2016 (31 of 2016), where a person,…

Liability in other cases

Chapter XVI — Liability to Pay in Certain Cases

BLOCK 1 — VERBATIM TEXT Marginal note — Liability in other cases 94. (1) Where a taxable person is a firm or an association of persons or a Hindu Undivided Family and such firm, association or family has discontinued business— (a) the…

Definitions

Chapter XVII — Advance Ruling

BLOCK 1 — VERBATIM TEXT Marginal note — Definitions 95. In this Chapter, unless the context otherwise requires,— (a) ‘advance ruling’ means a decision provided by the Authority or the Appellate Authority to an applicant on matters or on…

Authority for advance ruling

Chapter XVII — Advance Ruling

BLOCK 1 — VERBATIM TEXT Marginal note — Authority for Advance Ruling 96. Subject to the provisions of this Chapter, for the purposes of this Act, the Authority for advance ruling constituted under the provisions of a State Goods and…

Application for advance ruling

Chapter XVII — Advance Ruling

BLOCK 1 — VERBATIM TEXT Marginal note — Application for advance ruling 97. (1) An applicant desirous of obtaining an advance ruling under this Chapter may make an application in such form and manner and accompanied by such fee as may be…

Procedure on receipt of application

Chapter XVII — Advance Ruling

BLOCK 1 — VERBATIM TEXT Marginal note — Procedure on receipt of application 98. (1) On receipt of an application, the Authority shall cause a copy thereof to be forwarded to the concerned officer and, if necessary, call upon him to…

Appellate Authority for Advance Ruling

Chapter XVII — Advance Ruling

BLOCK 1 — VERBATIM TEXT Marginal note — Appellate Authority for Advance Ruling 99. Subject to the provisions of this Chapter, for the purposes of this Act, the Appellate Authority for Advance Ruling constituted under the provisions of a…

Appeal to Appellate Authority

Chapter XVII — Advance Ruling

BLOCK 1 — VERBATIM TEXT Marginal note — Appeal to Appellate Authority 100. (1) The concerned officer, the jurisdictional officer or an applicant aggrieved by any advance ruling pronounced under sub-section (4) of section 98 , may appeal…

Orders of Appellate Authority

Chapter XVII — Advance Ruling

BLOCK 1 — VERBATIM TEXT Marginal note — Orders of Appellate Authority 101. (1) The Appellate Authority may, after giving the parties to the appeal or reference an opportunity of being heard, pass such order as it thinks fit, confirming or…

Constitution of National Appellate Authority

Chapter XVII — Advance Ruling

BLOCK 1 — VERBATIM TEXT Marginal note — Constitution of the National Appellate Authority for Advance Ruling 101A. (1) The Government shall, on the recommendations of the Council, by notification, constitute, with effect from such date as…

Appeal to National Appellate Authority

Chapter XVII — Advance Ruling

BLOCK 1 — VERBATIM TEXT Marginal note — Appeal to National Appellate Authority 101B. (1) Where, in respect of the questions referred to in sub-section (2) of section 97 , conflicting advance rulings are given by the Appellate Authorities…

Order of National Appellate Authority

Chapter XVII — Advance Ruling

BLOCK 1 — VERBATIM TEXT Marginal note — Order of National Appellate Authority 101C. (1) The National Appellate Authority may, after giving an opportunity of being heard to the applicant, the officer authorised by the Commissioner, the…

Rectification of advance ruling

Chapter XVII — Advance Ruling

BLOCK 1 — VERBATIM TEXT Marginal note — Rectification of advance ruling 102. The Authority or the Appellate Authority or the National Appellate Authority may amend any order passed by it under section 98 or section 101 or section 101 C,…

Applicability of advance ruling

Chapter XVII — Advance Ruling

BLOCK 1 — VERBATIM TEXT Marginal note — Applicability of advance ruling 103. (1) The advance ruling pronounced by the Authority or the Appellate Authority under this Chapter shall be binding only— (a) on the applicant who had sought it in…

Advance ruling to be void in certain circumstances

Chapter XVII — Advance Ruling

BLOCK 1 — VERBATIM TEXT Marginal note — Advance ruling to be void in certain circumstances 104. (1) Where the Authority or the Appellate Authority or the National Appellate Authority finds that advance ruling pronounced by it under…

Powers of Authority and Appellate Authority

Chapter XVII — Advance Ruling

BLOCK 1 — VERBATIM TEXT Marginal note — Powers of Authority and Appellate Authority 105. (1) The Authority or the Appellate Authority or the National Appellate Authority shall, for the purpose of exercising its powers regarding— (a)…

Procedure of Authority and Appellate Authority

Chapter XVII — Advance Ruling

BLOCK 1 — VERBATIM TEXT Marginal note — Procedure of Authority and Appellate Authority 106. The Authority or the Appellate Authority or the National Appellate Authority shall, subject to the provisions of this Chapter, have power to…

Appeals to Appellate Authority

Chapter XVIII — Appeals and Revision

BLOCK 1 — VERBATIM TEXT Marginal note — Appeals to Appellate Authority 107. (1) Any person aggrieved by any decision or order passed under this Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act…

Revisional Authority

Chapter XVIII — Appeals and Revision

BLOCK 1 — VERBATIM TEXT Marginal note — Powers of Revisional Authority 108. (1) Subject to the provisions of section 121 and any rules made thereunder, the Revisional Authority may, on his own motion, or upon information received by him…

Constitution of GSTAT

Chapter XVIII — Appeals and Revision

BLOCK 1 — VERBATIM TEXT Marginal note — Constitution of Appellate Tribunal and Benches 109. (1) The Government shall, on the recommendations of the Council, by notification, constitute with effect from such date as may be specified…

President and Members of GSTAT

Chapter XVIII — Appeals and Revision

BLOCK 1 — VERBATIM TEXT (key provisions) Marginal note — President and Members, qualification, appointment, conditions of service 110. (1) A person shall not be qualified for appointment as— (a) the President, unless he has been a Judge…

Procedure before GSTAT

Chapter XVIII — Appeals and Revision

BLOCK 1 — VERBATIM TEXT Marginal note — Procedure before Appellate Tribunal 111. (1) The Appellate Tribunal shall not, while disposing of any proceedings before it or an appeal before it, be bound by the procedure laid down in the Code of…

Appeals to GSTAT

Chapter XVIII — Appeals and Revision

BLOCK 1 — VERBATIM TEXT Marginal note — Appeals to Appellate Tribunal 112. (1) Any person aggrieved by an order passed against him under section 107 or section 108 of this Act or the State Goods and Services Tax Act or the Union Territory…

Orders of GSTAT

Chapter XVIII — Appeals and Revision

BLOCK 1 — VERBATIM TEXT Marginal note — Orders of Appellate Tribunal 113. (1) The Appellate Tribunal may, after giving the parties to the appeal an opportunity of being heard, pass such orders thereon as it thinks fit, confirming,…

Financial and Administrative Powers

Chapter XVIII — Appeals and Revision

BLOCK 1 — VERBATIM TEXT Marginal note — Financial and administrative powers of President 114. The President shall exercise such financial and administrative powers over the Principal Bench and State Benches of the Appellate Tribunal as…

Interest on pre-deposit refund

Chapter XVIII — Appeals and Revision

BLOCK 1 — VERBATIM TEXT Marginal note — Interest on refund of amount paid for admission of appeal 115. Where an amount paid by the appellant under sub-section (6) of section 107 or sub-section (8) of section 112 is required to be refunded…

Authorised Representative

Chapter XVIII — Appeals and Revision

(1) Any person who is entitled or required to appear before an officer appointed under this Act, or the Appellate Authority or the Appellate Tribunal in connection with any proceedings under this Act, may, otherwise than when required…

Appeal to High Court

Chapter XVIII — Appeals and Revision

(1) Any person aggrieved by any order passed by the State Bench or Area Benches of the Appellate Tribunal may file an appeal to the High Court and the High Court may admit such appeal, if it is satisfied that the case involves a…

Appeal to Supreme Court

Chapter XVIII — Appeals and Revision

(1) An appeal shall lie to the Supreme Court— (a) from any order passed by the Principal Bench of the Appellate Tribunal; or (b) from any judgment or order passed by the High Court in an appeal made under section 117 in any case which, on…

Sums due notwithstanding appeal

Chapter XVIII — Appeals and Revision

Notwithstanding that an appeal has been preferred to the High Court or the Supreme Court, sums due to the Government as a result of an order passed by the National or Regional Bench of the Appellate Tribunal under sub-section (1) of…

Monetary limits

Chapter XVIII — Appeals and Revision

☐ Has section 120 applicability been identified? ☐ Has operative compliance been completed? ☐ Has coordination with broader compliance framework been done? ☐ Has Bharti Airtel substance-over-form discipline been applied? ☐ Has Mafatlal…

Non-appealable orders

Chapter XVIII — Appeals and Revision

BHARAT TAX Treatise on the Goods and Services Tax Acts, 2017 CGST · IGST · UTGST · DGST · Rules thereunder CENTRAL GOODS AND SERVICES TAX ACT, 2017 Chapter XVIII — APPEALS AND REVISION Section 121 — Non-appealable decisions and orders…

Penalty for certain offences

Chapter XIX — Offences and Penalties

Section 122 SCN — pre-reply checklist (19 items) □ SCN date of receipt diarised and reply deadline calculated □ Specific sub-section and clause(s) invoked identified and reviewed □ Penalty quantum sought tabulated with computation…

Penalty for information return failure

Chapter XIX — Offences and Penalties

Section 123 SCN — pre-reply checklist (19 items) □ SCN date of receipt diarised; reply deadline calculated □ Underlying s. 150(3) notice identified and reviewed □ Reporter category verified against s. 150 enumerated list □ Service of s.…

Fine for statistics failure

Chapter XIX — Offences and Penalties

Section 124 SCN — pre-reply checklist (19 items) □ SCN date of receipt diarised; reply deadline calculated □ Underlying s. 151 notice identified and reviewed □ Clause invoked — (a) default or (b) falsity — clearly identified □ Service of…

General penalty

Chapter XIX — Offences and Penalties

Section 125 SCN — pre-reply checklist (19 items) □ SCN date of receipt diarised; reply deadline calculated □ Each alleged contravention identified and mapped to statutory provision □ Specific penalty provisions ( s. 122 -124, 129-130)…

General disciplines

Chapter XIX — Offences and Penalties

Section 126 — penalty defence checklist (19 items) □ Tax involvement computed for each breach; s. 126(1) minor-breach test applied □ Penalty provision category identified — fixed-quantum, fixed-percentage, or discretionary □ Section…

Power to impose penalty

Chapter XIX — Offences and Penalties

Section 127 SCN — pre-reply checklist (19 items) □ SCN date of receipt diarised; reply deadline calculated □ Substantive penalty provision invoked identified ( s. 122 / 123 / 124 / 125) □ Section 127 procedure correctly invoked verified…

Power to waive

Chapter XIX — Offences and Penalties

Section 128 waiver — eligibility and utilisation checklist (19 items) □ Each s. 128 notification's effective date and sunset date diarised □ Class-of-taxpayers definition mapped against client / position □ Mitigating circumstances mapped…

FA 2024 Amnesty

Chapter XIX — Offences and Penalties

Section 128A amnesty — eligibility and execution checklist (19 items) □ Period verified — FY 2017-18 to 2019-20 (any part) □ Section verified — s. 73 (or s. 74 re-determined under s. 73 via s. 75(2) ) □ Erroneous-refund exclusion under…

Detention

Chapter XIX — Offences and Penalties

Section 129 detention — defence checklist (19 items) □ Time and place of detention recorded with photographs □ Officer details (name, designation, MOV form, copy of authorisation) obtained □ Alleged contravention category identified □…

Confiscation

Chapter XIX — Offences and Penalties

Section 130 confiscation — defence checklist (19 items) □ MOV-10 notice date diarised; reply deadline calculated □ Trigger under sub-s. (1) — (i) to (v) — identified □ Underlying s. 129 sequence traced (MOV-02 → MOV-11) □ Mens-rea…

Confiscation not to interfere

Chapter XIX — Offences and Penalties

Section 131 parallel-track — coordination checklist (19 items) □ Civil track exposure mapped (ss. 122-130) □ Criminal track exposure mapped ( s. 132 ) □ Other-statute parallel exposure mapped (Customs, FEMA, IPC, Companies Act) □ Tax…

Prosecution

Chapter XIX — Offences and Penalties

Section 132 prosecution — defence checklist (19 items) □ Offence clauses invoked identified and mapped against FA 2023 surviving categories □ Alleged tax quantum computed against threshold matrix (clauses (i), (ii), (iii), (iv)) □…

Liability of officers

Chapter XIX — Offences and Penalties

Section 133 prosecution — defence checklist (19 items) □ Source of disclosure-breach allegation identified and documented □ Internal investigation initiated with independent oversight □ System access logs preserved as evidence □ Specific…

Cognizance

Chapter XIX — Offences and Penalties

Section 134 cognizance defence — checklist (19 items) □ Complaint date and sanction date diarised □ Commissioner sanction copy obtained and verified □ Sanction quality (application-of-mind under Saldanha) tested □ Magistrate First Class…

Presumption of mental state

Chapter XIX — Offences and Penalties

Section 135 reverse-onus defence — checklist (19 items) □ Invoked clauses identified — s. 135 applicable vs not □ Basic-facts audit completed — prosecution's foundation strength □ Discharge-application feasibility evaluated □ Compliance…

Relevancy of statements

Chapter XIX — Offences and Penalties

Section 136 statement admissibility — checklist (19 items) □ All s. 70 statements identified and reviewed □ Procedural prerequisites (summons, signature, voluntariness) verified □ Voluntariness challenge framework prepared □ Article 20(3)…

Offences by companies

Chapter XIX — Offences and Penalties

Section 137 vicarious liability — defence checklist (19 items) □ All accused (company + individuals) identified □ Basis of vicarious liability (sub-s. (1) / (2) / (3)) for each individual mapped □ Senior criminal counsel for company…

Compounding

Chapter XIX — Offences and Penalties

Section 138 compounding — feasibility and execution checklist (19 items) □ Eligibility under provisos (a)-(f) verified □ Disqualification due to prior compounding checked □ Parallel-statute prosecution (IPC, FEMA, PMLA, etc.) status…

Migration of taxpayers

Chapter XX — Transitional Provisions

Section 139 migration dispute — checklist (19 items) □ Date of original migration verified □ Existing-law registration validity as on appointed day confirmed □ PAN validity as on appointed day confirmed □ REG-25 provisional certificate…

Transitional ITC

Chapter XX — Transitional Provisions

Section 140 transitional credit defence — checklist (19 items) □ SCN date and alleged wrongful-availment quantum identified □ Original TRAN-1 / TRAN-2 filing documentation reviewed □ Portal acknowledgement and certified copy obtained □…

Job work transition

Chapter XX — Transitional Provisions

Section 141 job-work transition defence — checklist (19 items) □ Pre-GST job-work removals identified and categorised under (1)/(2)/(3) □ Return dates documented for each consignment □ Six-month default window applicability verified □…

Miscellaneous transitional

Chapter XX — Transitional Provisions

Section 142 transitional dispute defence — checklist (19 items) □ Pre-GST transactions identified and mapped under appropriate sub-section □ Sales-return identification documentation assembled (sub-s. (1)) □ Six-month window for…

Job work procedure

Chapter XXI — Miscellaneous

Section 143 job-work compliance and defence — checklist (19 items) □ All movements to / from job worker documented via challan □ ITC-04 quarterly filings up-to-date □ Internal reconciliation system (inputs sent / returned / scrap /…

Presumption as to documents

Chapter XXI — Miscellaneous

Section 144 documentary-presumption defence — checklist (19 items) □ All documents tendered by prosecution identified and mapped under sub-clauses (i)/(ii)/(iii) □ Production / seizure procedural integrity verified □ Chain of custody for…

Digital evidence admissibility

Chapter XXI — Miscellaneous

Section 145 electronic-evidence defence — checklist (19 items) □ All electronic / reproduced evidence tendered by prosecution identified □ Section 145(2) certificate compliance audited (Anvar P.V. / Arjun Panditrao) □ Certificate…

Common Portal

Chapter XXI — Miscellaneous

Section 146 Common Portal compliance — checklist (19 items) □ Portal interaction documentation discipline established □ Submission acknowledgement preservation system in place □ Downtime / error message records maintained □ Backup…

Deemed exports

Chapter XXI — Miscellaneous

Section 147 deemed-export compliance and defence — checklist (19 items) □ Operative Notification 48/2017-CT category identified □ Recipient's authorisation status verified (Advance Auth, EPCG, EOU) □ Recipient's authorisation letter /…

Special procedure

Chapter XXI — Miscellaneous

Section 148 special-procedure compliance and defence — checklist (19 items) □ Applicable special-procedure framework identified for each client □ Notification currency verified for compliance period □ Special-procedure compliance design…

Compliance rating

Chapter XXI — Miscellaneous

Section 149 compliance-rating preparedness — checklist (19 items) □ CBIC notification monitoring for any s. 149 operationalisation established □ Internal compliance-discipline framework documented □ Return-filing timeliness discipline…

Information return obligation

Chapter XXI — Miscellaneous

Section 150 information-return compliance — checklist (19 items) □ Applicable s. 150(1) category for reporting entity identified □ Operative notifications and Rules for category mapped □ Automated reporting systems established (for…

Power to call for information

Chapter XXI — Miscellaneous

Section 151 information order — response checklist (19 items) □ Order date of receipt diarised □ Commissioner / authorised officer authority verified □ Underlying authorisation copy demanded (for non-Commissioner orders) □ Specificity of…

Bar on disclosure

Chapter XXI — Miscellaneous

Section 152 confidentiality compliance and defence — checklist (19 items) □ Rigorous confidentiality discipline established for Department officers □ Institutional controls (access, training, breach response) for corporate agents □…

Expert assistance

Chapter XXI — Miscellaneous

Section 153 expert-engagement defence — checklist (19 items) □ Department's expert engagement order obtained □ Conjunctive criteria (complexity + revenue interest) reasoning verified □ Expert qualifications and professional credentials…

Power to take samples

Chapter XXI — Miscellaneous

Section 154 sampling defence — checklist (19 items) □ Sampling-action details recorded (date, time, officer, goods, quantity) □ Authorisation underlying sampling verified □ Receipt with complete particulars obtained □ Counter-sample…

Burden of proof

Chapter XXI — Miscellaneous

Section 155 ITC burden-of-proof — defence checklist (19 items) □ Comprehensive ITC documentation maintained per invoice □ Payment evidence to supplier within 180 days documented □ Supplier GST registration verification at portal preserved…

Public servant status

Chapter XXI — Miscellaneous

Section 156 public-servant accountability — defence checklist (19 items) □ Specialised criminal counsel engaged □ Sanction file demanded under Saldanha framework □ Sanction quality (application of mind) tested □ Section 157 good-faith…

Protection of action

Chapter XXI — Miscellaneous

Section 157 officer-protection defence — checklist (19 items) □ Section 157 preliminary objection invoked at first hearing □ Documentary evidence of bona-fide action assembled □ Internal notings, advisor opinions, reasoning records…

Disclosure by public servant

Chapter XXI — Miscellaneous

☐ Has the specific particular to be disclosed been precisely identified? ☐ Has the sub-s. (3) clause authorising the disclosure been articulated? ☐ Does the requesting authority's purpose fit within the cited clause's scope? ☐ Is the…

Consent based sharing

Chapter XXI — Miscellaneous

☐ Has the proposed sharing been mapped to clauses (a), (b), or (c) of sub-s. (1)? ☐ Has the receiving system's notification status been verified? ☐ Is the consent instrument in the prescribed form (or best-practice equivalent pending…

Publication of information

Chapter XXI — Miscellaneous

☐ Is the person involved in 'proceedings or prosecution under this Act'? ☐ Is the publication being authorised by Commissioner or authorised officer at required level? ☐ Has the public-interest opinion been formed and recorded in writing?…

Assessment validity

Chapter XXI — Miscellaneous

☐ Has the specific defect been identified? ☐ Is the defect classified as curable or non-curable? ☐ For curable defects — is the substantive-conformity defence built up? ☐ Has the four-element substance-and-effect test been documented? ☐…

Rectification

Chapter XXI — Miscellaneous

☐ Has the specific error been identified? ☐ Is the error apparent on the face of record (self-evident, no extended argument required)? ☐ Has the triggering mode (suo motu / officer-notice / affected-person) been chosen? ☐ For…

Civil court bar

Chapter XXI — Miscellaneous

☐ Has the GST grievance been identified specifically? ☐ Does the grievance 'arise from or relate to' GST-Act-action? ☐ Has the grievance been categorised — adjudicated order, pre-adjudication, validity challenge, recovery, refund? ☐ Has…

Levy of fee

Chapter XXI — Miscellaneous

☐ Has the specific document required been identified? ☐ Has the fee category (first / additional / certified / urgent) been determined? ☐ For third-party applications, has the s. 158(3) disclosure authorisation been verified? ☐ Has the…

Power to make rules

Chapter XXI — Miscellaneous

☐ Has the operative Rule provision been specifically identified (number, sub-rule, FORM)? ☐ Has the parent-Act provision authorising the Rule been mapped? ☐ Has intra-vires position been confirmed (Rule conforms to parent-Act delegation)?…

Power to make regulations

Chapter XXI — Miscellaneous

☐ Has the operative Regulation been identified (notification, date, provision)? ☐ Has it been confirmed as a Regulation under s. 165 (not a Rule / Notification)? ☐ Has the Regulation been mapped to the parent Act-provision? ☐ Has the…

Laying of rules

Chapter XXI — Miscellaneous

☐ Has the operative instrument (Rule / Regulation / Notification) been identified? ☐ Has it been categorised under the correct framework ( s. 164 / 165 / section-specific)? ☐ Has parliamentary laying compliance been verified? ☐ Has the…

Delegation of powers

Chapter XXI — Miscellaneous

☐ Has the Departmental action and officer been identified? ☐ Has the proper-officer framework been mapped (Circular 31/05/2018-GST + subsequent notifications)? ☐ Has any operative s. 167 delegation been identified? ☐ Has the delegation's…

Power to issue instructions

Chapter XXI — Miscellaneous

☐ Has the applicable CBIC Instruction / Circular been identified? ☐ Has the Instruction's statutory anchor been mapped? ☐ Has current operative status been verified? ☐ Has intra-vires foundation been tested? ☐ Has the Instruction been…

Force majeure time extension

Chapter XXI — Miscellaneous

☐ Has the applicable time-limit been identified? ☐ Has the operative s. 168 A Notification been mapped? ☐ Has Notification's current operative status been verified? ☐ Has the force-majeure trigger been examined? ☐ Has Council…

Service of notice

Chapter XXI — Miscellaneous

☐ Has the communication been identified specifically (notice / order / summons / other)? ☐ Has the mode of service been identified (a / b / c / d / e / f)? ☐ For mode (a), has the recipient been verified (authorised category)? ☐ For mode…

Rounding off

Chapter XXI — Miscellaneous

☐ Has the monetary entry been identified specifically? ☐ Has the amount been computed to paise precision? ☐ Has the half-up rounding rule been applied correctly? ☐ Has rounding been applied at the appropriate level (final-amount or…

Anti-profiteering

Chapter XXI — Miscellaneous

☐ Has the trigger event (rate reduction or ITC benefit) been identified? ☐ Has the benefit per unit / per period been computed? ☐ Has commensurate price reduction been effected? ☐ Has the new pricing been documented (invoices, price…

Removal of difficulties

Chapter XXI — Miscellaneous

☐ Has the historical date been identified? ☐ Has the applicable framework been determined (pre-sunset RDO vs post-sunset Rules / Regulations / Circulars)? ☐ For historical matters, has the applicable RDO been identified? ☐ Has the RDO's…

Service Tax repeal

Chapter XXI — Miscellaneous

☐ Has the transaction date been identified precisely? ☐ Has the applicable framework been determined (Service Tax pre-2017 vs GST post-2017)? ☐ For pre-GST matters, has Chapter V FA 1994 been applied (saved)? ☐ Has Service Tax Rules 1994…

Repeal and saving

Chapter XXI — Miscellaneous

☐ Has the legacy framework applicable been identified (specific repealed Act)? ☐ Has the transaction date been verified (pre-2017 vs post-2017)? ☐ Has the applicable saving clause been mapped? ☐ Has General Clauses Act s. 6 framework been…