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Section 164

GGST Act

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Chapter IPreliminary

1Short title, extent and commencement
2Definitions

Chapter IIAdministration

3Officers under this Act
4Appointment of Officers
5Powers of Officers
6Authorisation of officers of central tax as proper officer in certain circumstances

Chapter IIILevy and Collection of Tax

7Scope of supply
8Tax liability on composite and mixed supplies
9Levy and collection
10Composition Levy
11Power to grant exemption from tax

Chapter IVTime and Value of Supply

12Time of supply of goods
13Time of supply of services
14Change in rate of tax in respect of supply of goods or services
15Value of taxable supply

Chapter VInput Tax Credit

16Eligibility and conditions for taking input tax credit
17Apportionment of credit and blocked credits
18Availability of credit in special circumstances
19Taking input tax credit in respect of inputs and capital goods sent for job-work
20Manner of distribution of credit by Input Service Distributor
21Manner of recovery of credit distributed in excess

Chapter VIRegistration

22Persons liable for registration
23Persons not liable for registration
24Compulsory registration in certain cases
25Procedure for registration
26Deemed registration
27Special provisions relating to casual taxable person and non-resident taxable person
28Amendment of registration
29Cancellation of registration
30Revocation of cancellation of registration

Chapter VIITax Invoice, Credit and Debit Notes

31Tax invoice
31A
32Prohibition of unauthorised collection of tax
33Amount of tax to be indicated in tax invoice and other documents
34Credit and debit notes

Chapter VIIIAccounts and Records

35Accounts and other records
36Period of retention of accounts

Chapter IXReturns

37Furnishing details of outward supplies
38Furnishing details of inward supplies
39Furnishing of returns
40First Return
41Claim of input tax credit and provisional acceptance thereof
42Matching, reversal and reclaim of input tax credit
43Matching, reversal and reclaim of reduction in output tax liability
43A
44Annual return
45Final return
46Notice to return defaulters
47Levy of late fee
48Payment of tax, interest, penalty and other amounts

Chapter XPayment of Tax

49Goods and services tax practitioners
49A
49B
50Interest on delayed payment of tax
51Tax deduction at source
52Collection of tax at source
53Transfer of input tax credit
53A

Chapter XIRefunds

54Refund of tax
55Refund in certain cases
56Interest on delayed refunds
57Consumer Welfare Fund
58Utilisation of Fund

Chapter XIIAssessment

59Self-assessment
60Provisional assessment
61Scrutiny of returns
62Assessment of non-filers of returns
63Assessment of unregistered persons
64Summary assessment in certain special cases

Chapter XIIIAudit

65Audit by tax authorities
66Special audit

Chapter XIVInspection, Search, Seizure and Arrest

67Power of inspection, search and seizure
68Inspection of goods in movement
69Power to arrest
70Power to summon persons to give evidence and produce documents
71Access to business premises
72Officers to assist proper officers

Chapter XVDemands and Recovery

73Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than frau d or any wilful misstatement or suppression of facts
74Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilful misstatement or suppression of facts
75General provisions relating to determination of tax
76Tax collected but not paid to Government
77Tax wrongfully collected and paid to Central Government or State Government
78Initiation of recovery proceedings
79Recovery of tax
80Payment of tax and other amount in instalments
81Transfer of property to be void in certain cases
82Tax to be first charge on property
83Provisional attachment to protect revenue in certain cases
84Continuation and validation of certain recovery proceedings

Chapter XVILiability to Pay in Certain Cases

85Liability in case of transfer of business
86Liability of agent and principal
87Liability in case of amalgamation or merger of companies
88Liability in case of company in liquidation
89Liability of directors of private company
90Liability of partners of firm to pay tax
91Liability of guardians, trustees, etc
92Liability of Court of Wards, etc
93Special provisions regarding liability to pay tax, interest or penalty in certain cases
94Liability in other cases

Chapter XVIIAdvance Ruling

95Definitions
96Constitution of Authority for Advance Ruling
97Application for advance ruling
98Procedure on receipt of application
99Constitution of Appellate Authority for Advance Ruling
100Appeal to the Appellate Authority
101A
101B
101Orders of Appellate Authority
102Rectification of advance ruling
103Applicability of advance ruling
104Advance ruling to be void in certain circumstances
105Powers of Authority and Appellate Authority
106Procedure of Authority and Appellate Authority

Chapter XVIIIAppeals and Revision

107Appeals to Appellate Authority
108Powers of Revisional Authority
109Appellate Tribunal and Benches thereof
110President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc
111Procedure before Appellate Tribunal
112Appeals to Appellate Tribunal
113Orders of Appellate Tribunal
114Financial and administrative powers of State President
115Interest on refund of amount paid for admission of appeal
116Appearance by authorised representative
117Appeal to High Court
118Appeal to Supreme Court
119Sums due to be paid notwithstanding appeal, etc
120Appeal not to be filed in certain cases
121Non appealable decisions and orders

Chapter XIXOffences and Penalties

122Penalty for certain offences
123Penalty for failure to furnish information return
124Fine for failure to furnish statistics
125General penalty
126General disciplines related to penalty
127Power to impose penalty in certain cases
128Power to waive penalty or fee or both
129Detention, seizure and release of goods and conveyances in transit
130Confiscation of goods or conveyances and levy of penalty
131Confiscation or penalty not to interfere with other punishments
132Punishment for certain offences
133Liability of officers and certain other persons
134Cognizance of offences
135Presumption of culpable mental state
136Relevancy of statements under certain circumstances
137Offences by Companies
138Compounding of offences

Chapter XXTransitional Provisions

139Migration of existing taxpayers
140Transitional arrangements for input tax credit
141Transitional provisions relating to job-work
142Miscellaneous transitional provisions

Chapter XXIMiscellaneous

143Job-work procedure
144Presumption as to documents in certain cases
145Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence
146Common Portal
147Deemed Exports
148Special procedure for certain processes
149Goods and services tax compliance rating
150Obligation to furnish information return
151Power to collect statistics
152Bar on disclosure of information
153Taking assistance from an expert
154Power to take samples
155Burden of Proof
156Persons deemed to be public servants
157Protection of action taken under this Act
158Disclosure of information by a public servant
159Publication of information in respect of persons in certain cases
160Assessment proceedings, etc. not to be invalid on certain grounds
161Rectification of errors apparent on the face of record
162Bar on jurisdiction of civil courts
163
164
165
166
167
168
168A
169
170
171
172
173
174

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GGST Act 164Chapter XXI · Miscellaneous

Section 164 ·

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Power of Government to make rules. 136

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