The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973 Postal Regn. No. NE-313(MZ) 2006-2008VOL - XLVI Aizawl, Tuesday 23.5.2017 Jyaistha 2, S.E. 1939, Issue No. 211 NOTIFICATIONNo.J.12011/86/2017-REV, the 24th April, 2017. In pursuance to this Department’s Notification No.H.11018/ 6/2008-REV/pt, dt.15.7.2013, the Governor of Mizoram is pleased to constitute Site Allotment Advisory Board (SAAB) withinSerchhip District station areas asChhingchhip Village with immedia te effect and valid for 2 years. The composition of the SAAB shall be given as under. 1.Chairman:Pu J.Lalduhzuala, President, Village Council Chhingchhip. 2.Member Secretary:Pi K.Lalhmachhuani, Headmaster, Govt. High School. 3.Vice Chairman:Pu Remliana, Vice President, Village Council, Chhingchhip. 4.Asst. Secretary:Pu K.Vanlalhruaia, Secretary, Village Council, Chhingchhip. MEMBERS: 1)Pi F.Lalrinmawii, Treasurer, Village Council, Chhingchhip. 2)Pu Saikhuma, Member, Village Council, Chhingchhip. 3)Pu J.Lalnunmawia, Member, Village Council, Chhingchhip. 4)Pu P.Chawnglianthuama, President, MUP, Chhingchhip Venghlun. 5)Pu V.L. Sangpuia, President, Jt. YMA, Chhingchhip. 6)Pu Chawnghnuna, President, INC Party. 7)Pu Laithuama, President, Group MNF Party. 8)Pu Vanlaltluanga, President, Group MPC Party. 9)Junior Engineer, P.W.D., P.H.E. and Power & Electricity Deptt., Serchhip District. 10)Range Officer, Environment Forest & Climate Change Deptt. Serchhip District. 11)Prominent Person :- a)Pu Lalthakima FUNCTIONS AND TERMS OF REFERENCE OF THE SAAB1.The Site Allotment Advisor y Board will b e the Screening Board in the matter of application for allotment of land for agricultural and non-agricultural purposes. 2.The Board shall have to judiciously examine the applicant’s originality with reference to sub-section (16) of Section 2 of the Mizoram (Land Revenue) Act, 2013. If the condition in these provisions are not fulfilled by the applicant or applicants the Board shall have to reject outright. 3.The Board shall have its sittingat least twice in a year or as may be required and TA shall be given to the members of the Board if the place of sitting is mote than 8 (eight) kilometer from the headquar- ter of the member. The Secretary SAAB shall issue Meeting Notice in consultation with the Chair- man by giving at least 10 (ten) days in advance to the member of SAAB. 4.All applicants in prescribed Form for allotment of land in Village Plan area as referred in Explana- tion to Sub-rule (1) Rule 14 and Rule 16 of the Mizoram (Land Revenue) Rules, 2013 read with Section 39 and 40 of the Act for any category or purpose must be submitted to the Settlement Officer or Assistant Settlement Officer if Chairman of SAAB is the Deputy Commissioner of the District. In case, Chairman of SAAB is SDO (C) or BDO or President, Village Council the application for land allotment of any category must be submitted to the concerned Chairman. 5.The Board shall make initial screening of the application with regard to location of the applied site. After a summary screening, the Board shall place the matter for demarcation of land by Surveyor, Revenue Department in the presence of the applicant, the concerned VC and neighbouring land holder, if any. Measurement of land should be accurate and NOC shall be obtained from the neighbouring land holder, if existent. Format of NOC is as prescribed by Revenue Department. 6.The demarcation report of Surveyor duly vetted by Assistant Survey Officer shall be scrutinized by the Board carefully. The recommedation of the meeting of Board shall be submitted to the concerned District Revenur Officer for further submission to the Government through the Director, Land Rev- enue & Settlement, Aizawl Mizoram for decision of the Government. 7.In case, there are more than one applicant for one plot or one area SAAB will make recommendation of such names in order of priority. 8.The SAAB shall have to examine whether allotment of land will interfere or infringe upon public safety and security or general public health or public inconvenience or adverse impact on environ- ment or natural beauty of the area or potential obstruction to future infrastructure development work of the Government. It shall also take into account that the allotment of land shall not violate the provisions of the Mizoram (Prevention of Government Land Encroachment) Act, 2001 as amended fr om time to time. 9.The term of the Board shall be three years. The Government may, however, dissolve at any time or extend as it may deem necessary in the interest of public. R. Lalramnghaka, Secretary to the Govt. of Mizoram, Land Revenue & Settlement Department. Ex-211/2017 2 Published and Issued by the Controller, Printing & Stationery, Mizoram Printed at the Mizoram Government Press, Aizawl C-50

The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973 Postal Regn. No. NE-313(MZ) 2006-2008VOL - XLVI Aizawl, Tuesday 23.5.2017 Jyaistha 2, S.E. 1939, Issue No. 212 NOTIFICATIONNo.J.12011/85/2017-REV, the 24th April, 2017. In pursuance to this Department’s Notification No.H.11018/ 6/2008-REV/pt, dt.15.7.2013, the Governor of Mizoram is pleased to constitute Site Allotment Advisory Board (SAAB) withinSerchhip District station areas asLungpho Village with immediate effect and valid for 2 years. The composition of the SAAB shall be given as under. 1.Chairman:Pu R.Ringzuala, President, Village Council Lungpho. 2.Member Secretary:Zoremthanga, Headmaster, Middle School. MEMBERS: 1)Pu C.Lalthanliana, Secretary, Village Council, Lungpho. 2)Pu Sangzela, INC, Lungpho. 3)Pu Remchhunga, MNF Unit, Lungpho. 4)Pu C.Dawngliana, MUP, Lungpho. 5)Pu Lalbiaktluanga, YMA, Lungpho. 6)Junior Engineer, P.W.D., P.H.E. and Power & Electricity Deptt., Serchhip District. 7)Range Officer, Environment Forest & Climate Change Deptt. Serchhip District. 8)Prominent Person :- a)Pu Lalzarmawia Khiangte. b)Pi Lalfakzuali. FUNCTIONS AND TERMS OF REFERENCE OF THE SAAB1.The Site Allotment Advisor y Board will b e the Screening Board in the matter of application for allotment of land for agricultural and non-agricultural purposes. 2.The Board shall have to judiciously examine the applicant’s originality with reference to sub-section (16) of Section 2 of the Mizoram (Land Revenue) Act, 2013. If the condition in these provisions are not fulfilled by the applicant or applicants the Board shall have to reject outright. 3.The Board shall have its sittingat least twice in a year or as may be required and TA shall be given to the members of the Board if the place of sitting is mote than 8 (eight) kilometer from the headquar- ter of the member. The Secretary SAAB shall issue Meeting Notice in consultation with the Chair- man by giving at least 10 (ten) days in advance to the member of SAAB. 4.All applicants in prescribed Form for allotment of land in Village Plan area as referred in Explana- tion to Sub-rule (1) Rule 14 and Rule 16 of the Mizoram (Land Revenue) Rules, 2013 read with Section 39 and 40 of the Act for any category or purpose must be submitted to the Settlement Officer or Assistant Settlement Officer if Chairman of SAAB is the Deputy Commissioner of the District. In case, Chairman of SAAB is SDO (C) or BDO or President, Village Council the application for land allotment of any category must be submitted to the concerned Chairman. 5.The Board shall make initial screening of the application with regard to location of the applied site. After a summary screening, the Board shall place the matter for demarcation of land by Surveyor, Revenue Department in the presence of the applicant, the concerned VC and neighbouring land holder, if any. Measurement of land should be accurate and NOC shall be obtained from the neighbouring land holder, if existent. Format of NOC is as prescribed by Revenue Department. 6.The demarcation report of Surveyor duly vetted by Assistant Survey Officer shall be scrutinized by the Board carefully. The recommedation of the meeting of Board shall be submitted to the concerned District Revenur Officer for further submission to the Government through the Director, Land Rev- enue & Settlement, Aizawl Mizoram for decision of the Government. 7.In case, there are more than one applicant for one plot or one area SAAB will make recommendation of such names in order of priority. 8.The SAAB shall have to examine whether allotment of land will interfere or infringe upon public safety and security or general public health or public inconvenience or adverse impact on environ- ment or natural beauty of the area or potential obstruction to future infrastructure development work of the Government. It shall also take into account that the allotment of land shall not violate the provisions of the Mizoram (Prevention of Government Land Encroachment) Act, 2001 as amended fr om time to time. 9.The term of the Board shall be three years. The Government may, however, dissolve at any time or extend as it may deem necessary in the interest of public. R. Lalramnghaka, Secretary to the Govt. of Mizoram, Land Revenue & Settlement Department. Ex-212/2017 2 Published and Issued by the Controller, Printing & Stationery, Mizoram Printed at the Mizoram Government Press, Aizawl C-50

The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973 Postal Regn. No. NE-313(MZ) 2006-2008VOL - XLVI Aizawl, Tuesday 23.5.2017 Jyaistha 2, S.E. 1939, Issue No. 213 NOTIFICATIONNo.J.12011/84/2017-REV, the 24th April, 2017. In pursuance to this Department’s Notification No.H.11018/ 6/2008-REV/pt, dt.15.7.2013, the Governor of Mizoram is pleased to constitute Site Allotment Advisory Board (SAAB) withinSerchhip District station areas asLeng Village with immediate effect and valid for 2 years. The composition of the SAAB shall be given as under. 1.Chairman:Pu B.Vanlalfinga, President, Village Council Leng. 2.Member Secretary:Pu R.Zaitluanga, Headmaster, High School. MEMBERS: 1)Pu F. Lalnghenchhana, Secretary, Village Council, Leng. 2)Pu Lalhuapzauva, President, MNF Unit. 3)Pu F.Lalrinsanga, President, Congress Unit. 4)Pu H.Lalremkima, President, ZNP Unit. 5)Pu Ropianga, President, MUP Unit. 6)Pu Lalfakzuala, President, YMA Br. Leng. 7)Junior Engineer, P.W.D., P.H.E. and Power & Electricity Deptt., Serchhip District. 8)Range Officer, Environment Forest & Climate Change Deptt. Serchhip District. 9)Prominent Person :- a)Pu F. Lalrodinga. b)Pi Vanramnunziri. FUNCTIONS AND TERMS OF REFERENCE OF THE SAAB1.The Site Allotment Advisor y Board will b e the Screening Board in the matter of application for allotment of land for agricultural and non-agricultural purposes. 2.The Board shall have to judiciously examine the applicant’s originality with reference to sub-section (16) of Section 2 of the Mizoram (Land Revenue) Act, 2013. If the condition in these provisions are not fulfilled by the applicant or applicants the Board shall have to reject outright. 3.The Board shall have its sittingat least twice in a year or as may be required and TA shall be given to the members of the Board if the place of sitting is mote than 8 (eight) kilometer from the headquar- ter of the member. The Secretary SAAB shall issue Meeting Notice in consultation with the Chair- man by giving at least 10 (ten) days in advance to the member of SAAB. 4.All applicants in prescribed Form for allotment of land in Village Plan area as referred in Explana- tion to Sub-rule (1) Rule 14 and Rule 16 of the Mizoram (Land Revenue) Rules, 2013 read with Section 39 and 40 of the Act for any category or purpose must be submitted to the Settlement Officer or Assistant Settlement Officer if Chairman of SAAB is the Deputy Commissioner of the District. In case, Chairman of SAAB is SDO (C) or BDO or President, Village Council the application for land allotment of any category must be submitted to the concerned Chairman. 5.The Board shall make initial screening of the application with regard to location of the applied site. After a summary screening, the Board shall place the matter for demarcation of land by Surveyor, Revenue Department in the presence of the applicant, the concerned VC and neighbouring land holder, if any. Measurement of land should be accurate and NOC shall be obtained from the neighbouring land holder, if existent. Format of NOC is as prescribed by Revenue Department. 6.The demarcation report of Surveyor duly vetted by Assistant Survey Officer shall be scrutinized by the Board carefully. The recommedation of the meeting of Board shall be submitted to the concerned District Revenur Officer for further submission to the Government through the Director, Land Rev- enue & Settlement, Aizawl Mizoram for decision of the Government. 7.In case, there are more than one applicant for one plot or one area SAAB will make recommendation of such names in order of priority. 8.The SAAB shall have to examine whether allotment of land will interfere or infringe upon public safety and security or general public health or public inconvenience or adverse impact on environ- ment or natural beauty of the area or potential obstruction to future infrastructure development work of the Government. It shall also take into account that the allotment of land shall not violate the provisions of the Mizoram (Prevention of Government Land Encroachment) Act, 2001 as amended fr om time to time. 9.The term of the Board shall be three years. The Government may, however, dissolve at any time or extend as it may deem necessary in the interest of public. R. Lalramnghaka, Secretary to the Govt. of Mizoram, Land Revenue & Settlement Department. Ex-213/2017 2 Published and Issued by the Controller, Printing & Stationery, Mizoram Printed at the Mizoram Government Press, Aizawl C-50

The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973 Postal Regn. No. NE-313(MZ) 2006-2008VOL - XLVI Aizawl, Tuesday 23.5.2017 Jyaistha 2, S.E. 1939, Issue No. 214 NOTIFICATIONNo.J.12011/81/2017-REV, the 24th April, 2017. In pursuance to this Department’s Notification No.H.11018/ 6/2008-REV/pt, dt.15.7.2013, the Governor of Mizoram is pleased to constitute Site Allotment Advisory Board (SAAB) withinSerchhip District station areas asPiler Village with immediate effect and valid for 2 years. The composition of the SAAB shall be given as under. 1.Chairman:Pu P.C. Lalzuiliana, President, Village Council Piler. 2.Member Secretary:Pu Sangkhuma, Headmaster, Middle School. MEMBERS: 1)Pu H.Buanghmingthanga, Secretary, Village Council, Piler. 2)Pu Kapthianga, MNF. 3)Pu P.C. Ramdinthara, INC. 4)PuHrangkima, President, MUP Piler. 5)Pu Lalsangzuala, President, YMA Piler. 6)Junior Engineer, P.W.D., P.H.E. and Power & Electricity Deptt., Serchhip District. 7)Range Officer, Environment Forest & Climate Change Deptt. Serchhip District. 8)Prominent Person :- a)Pu Lalluaia. b)Pi Vanlalhruaii. FUNCTIONS AND TERMS OF REFERENCE OF THE SAAB1.The Site Allotment Advisor y Board will b e the Screening Board in the matter of application for allotment of land for agricultural and non-agricultural purposes. 2.The Board shall have to judiciously examine the applicant’s originality with reference to sub-section (16) of Section 2 of the Mizoram (Land Revenue) Act, 2013. If the condition in these provisions are not fulfilled by the applicant or applicants the Board shall have to reject outright. 3.The Board shall have its sittingat least twice in a year or as may be required and TA shall be given to the members of the Board if the place of sitting is mote than 8 (eight) kilometer from the headquar- ter of the member. The Secretary SAAB shall issue Meeting Notice in consultation with the Chair- man by giving at least 10 (ten) days in advance to the member of SAAB. 4.All applicants in prescribed Form for allotment of land in Village Plan area as referred in Explana- tion to Sub-rule (1) Rule 14 and Rule 16 of the Mizoram (Land Revenue) Rules, 2013 read with Section 39 and 40 of the Act for any category or purpose must be submitted to the Settlement Officer or Assistant Settlement Officer if Chairman of SAAB is the Deputy Commissioner of the District. In case, Chairman of SAAB is SDO (C) or BDO or President, Village Council the application for land allotment of any category must be submitted to the concerned Chairman. 5.The Board shall make initial screening of the application with regard to location of the applied site. After a summary screening, the Board shall place the matter for demarcation of land by Surveyor, Revenue Department in the presence of the applicant, the concerned VC and neighbouring land holder, if any. Measurement of land should be accurate and NOC shall be obtained from the neighbouring land holder, if existent. Format of NOC is as prescribed by Revenue Department. 6.The demarcation report of Surveyor duly vetted by Assistant Survey Officer shall be scrutinized by the Board carefully. The recommedation of the meeting of Board shall be submitted to the concerned District Revenur Officer for further submission to the Government through the Director, Land Rev- enue & Settlement, Aizawl Mizoram for decision of the Government. 7.In case, there are more than one applicant for one plot or one area SAAB will make recommendation of such names in order of priority. 8.The SAAB shall have to examine whether allotment of land will interfere or infringe upon public safety and security or general public health or public inconvenience or adverse impact on environ- ment or natural beauty of the area or potential obstruction to future infrastructure development work of the Government. It shall also take into account that the allotment of land shall not violate the provisions of the Mizoram (Prevention of Government Land Encroachment) Act, 2001 as amended fr om time to time. 9.The term of the Board shall be three years. The Government may, however, dissolve at any time or extend as it may deem necessary in the interest of public. R. Lalramnghaka, Secretary to the Govt. of Mizoram, Land Revenue & Settlement Department. Ex-214/2017 2 Published and Issued by the Controller, Printing & Stationery, Mizoram Printed at the Mizoram Government Press, Aizawl C-50

The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973 Postal Regn. No. NE-313(MZ) 2006-2008VOL - XLVI Aizawl, Tuesday 23.5.2017 Jyaistha 2, S.E. 1939, Issue No. 215 NOTIFICATIONNo.J.12011/80/2017-REV, the 24th April, 2017. In pursuance to this Department’s Notification No.H.11018/ 6/2008-REV/pt, dt.15.7.2013, the Governor of Mizoram is pleased to constitute Site Allotment Advisory Board (SAAB) withinSerchhip District station areas asMualcheng Village with immediate effect and valid for 2 years. The composition of the SAAB shall be given as under. 1.Chairman:Pu Lalpianthanga, President, Village Council Mualcheng. 2.Member Secretary:Pu C.Rochungnunga, Headmaster, Govt. Middle School. MEMBERS: 1)Secretary, Village Council, Mualcheng. 2)President, MNF Unit, Mualcheng. 3)President, Congress Unit, Mualcheng. 4)President, MPC Unit, Mualcheng. 5)President, YMA, Mualcheng. 6)President, MUP, Mualcheng. 7)Vice President, Village Council, Mualcheng. 8)Treasurer, Village Council, Mualcheng. 9)Junior Engineer, P.W.D., P.H.E. and Power & Electricity Deptt., Serchhip District. 10)Range Officer, Environment Forest & Climate Change Deptt. Serchhip District. 11)Prominent Person :- a)Pu Lalthankima FUNCTIONS AND TERMS OF REFERENCE OF THE SAAB1.The Site Allotment Advisory Board will be the Screening Board in the matter of application for allotment of land for agricultural and non-agricultural purposes. 2.The Board shall have to judiciously examine the applicant’s originality with reference to sub-section (16) of Section 2 of the Mizoram (Land Revenue) Act, 2013. If the condition in these provisions are not fulfilled by the applicant or applicants the Board shall have to reject outright. 3.The Board shall have its sittingat least twice in a year or as may be required and TA shall be given to the members of the Board if the place of sitting is mote than 8 (eight) kilometer from the headquar- ter of the member. The Secretary SAAB shall issue Meeting Notice in consultation with the Chair- man by giving at least 10 (ten) days in advance to the member of SAAB. 4.All applicants in prescribed Form for allotment of land in Village Plan area as referred in Explana- tion to Sub-rule (1) Rule 14 and Rule 16 of the Mizoram (Land Revenue) Rules, 2013 read with Section 39 and 40 of the Act for any category or purpose must be submitted to the Settlement Officer or Assistant Settlement Officer if Chairman of SAAB is the Deputy Commissioner of the District. In case, Chairman of SAAB is SDO (C) or BDO or President, Village Council the application for land allotment of any category must be submitted to the concerned Chairman. 5.The Board shall make initial screening of the application with regard to location of the applied site. After a summary screening, the Board shall place the matter for demarcation of land by Surveyor, Revenue Department in the presence of the applicant, the concerned VC and neighbouring land holder, if any. Measurement of land should be accurate and NOC shall be obtained from the neighbouring land holder, if existent. Format of NOC is as prescribed by Revenue Department. 6.The demarcation report of Surveyor duly vetted by Assistant Survey Officer shall be scrutinized by the Board carefully. The recommedation of the meeting of Board shall be submitted to the concerned District Revenur Officer for further submission to the Government through the Director, Land Rev- enue & Settlement, Aizawl Mizoram for decision of the Government. 7.In case, there are more than one applicant for one plot or one area SAAB will make recommendation of such names in order of priority. 8.The SAAB shall have to examine whether allotment of land will interfere or infringe upon public safety and security or general public health or public inconvenience or adverse impact on environ- ment or natural beauty of the area or potential obstruction to future infrastructure development work of the Government. It shall also take into account that the allotment of land shall not violate the provisions of the Mizoram (Prevention of Government Land Encroachment) Act, 2001 as amended fr om time to time. 9.The term of the Board shall be three years. The Government may, however, dissolve at any time or extend as it may deem necessary in the interest of public. R. Lalramnghaka, Secretary to the Govt. of Mizoram, Land Revenue & Settlement Department. Ex-215/2017 2 Published and Issued by the Controller, Printing & Stationery, Mizoram Printed at the Mizoram Government Press, Aizawl C-50

The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973 Postal Regn. No. NE-313(MZ) 2006-2008VOL - XLVI Aizawl, Wednesday 24.5.2017 Jyaistha 3, S.E. 1939, Issue No. 222 NOTIFICATIONNo.H.12017/55/2016-LJD, the 22nd May, 2017. The following Ordinance is hereby republished for gener al informa tion. The Banking Regulation (Amendment) Ordinance, 2017 (No. 1 of 2017) Vincent Lalrokima, Deputy Secretary to the Govt. of Mizoram, Law & Judicial Department. MINISTRY OF LAW AND JUSTICE (Legis la tive Depar tment) New Delhi, the 4th May, 2017/Vaisakha 14, 1939 (Saka) THE BANKING REGULATION (AMENDMENT) ORDINANCE, 2017 No. 1 OF 2017 Promulgated by the President in the Sixty-eight Year of the Republic of India. An Ordinance further to amend the Banking Regulation Act, 1949 WHEREAS the stressed assets in the banking system have reached unacceptably high levels and urgent measures are required for their resolution; AND WHEREAS the Insolvency and Bankruptcy Code, 2016 has been enacted to consolidate and amend the laws relating to reorganisation and insolvency resolution of corporate persons, part- nership firms and individuals in a time bound manner for maximisation of value of assets to promote entrepreneurship, avail- ability of credit and balance the interest of all the stakeholders; Ex-222/2017 2 Published and Issued by the Controller, Printing & Stationery, Mizoram Printed at the Mizoram Government Press, Aizawl C-50AND WHEREAS the provisions of Insolvency and Bank- ruptcy Code, 2016 can be effectively used for the resolution of stressed assets by empowering the banking regulator to issue direc- tions in specific cases: AND WHEREAS Parliament is not in session and the Presi- dent is satisfied that circumstances exist which render it necessary for him to take immediate action; NOW, THEREFORE, in exercise of the power s conferred b y c lau s e (1 ) of a r ticle 1 23 of t he Const it ut ion, the P r esident is plea sed to promulgate the following Ordinance:- 1.(1 ) This Ordinance may be called the Banking Regula- tion (Amendment) Ordinance, 2017. (2) It shall come into force at once. 2.In the Banking Regulation Act, 1949, after section 35A, the following sections shall be inserted, namely:- ‘35AA. The Central Government may by order authorise the Reserve Bank to issue directions to any banking company or bank- ing companies to initiate insolvency resolution process in respect of a default, under the provisions of the Insolvency and Bankruptcy Code, 2016. Explanation.-For the purposes of this section, “default” has the same meaning assigned to it in clause (12) of section 3 of the Insol- vency and Bankruptcy Code, 2016. 35AB. (1) Without prejudice to the provisions of section 35A, the Reserve Bank may, from time to time, issue directions to the banking companies for resolution of stressed assets. (2 ) The Reserve Bank may specify one or more authorities or committees with such members as the Reserve Bank may appoint or approve for appointment to advise banking companies on resolu- tion of stressed assets.’. PRANAB MUKHERJEE, President. DR. G.NARAYANA RAJU, Secretary to the Govt. of India. Short title and commencement. Insertion of new sections 35AA and 35AB. Poweer of Central Government to authorise Reserve Bank for issuing directions to ban king companies to initiate insolvency resolu- tion process. Power of Reserve Bank to issue direc- tions in respect of stressed assets.10 of 1949. 31 of 2016. 31 of 2016.

The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973 Postal Regn. No. NE-313(MZ) 2006-2008VOL - XLVI Aizawl, Wednesday 24.5.2017 Jyaistha 3, S.E. 1939, Issue No. 223 OBITUARYThe Government of Mizoram has learnt, with profound gr ief and deep sorrow, the sad and untimely demise of Pu H.Tha ngluaia , Headma ster, Govt. Tlungvel Middle School-I on 17.5. 2017 (Wednesday at 9:22 p.m. Bor n on 1.3.1958, Pu H. Thangluaia was appointed a s Teacher at Adhoc Aided Tlungvel Middle School-II on 10.06.1980. He served in that capacity till the school was upgraded to Deficit Middle School on 1.3.1985 and later provincialized on 01.12.1991. He continued to serve there until he was appointed as Headma ster on 10.4.1997 at Govt. Hliappui M iddel S chool-I and from there, he was transferred to Govt. T lungvel Middle School-I where he served till has last breath. He served the Government of Mizoram with utmost sincerity and devotion to duty and endeared himself to all his colleagues. He always proved himself to be a conscientious officer. The Government of Mizoram places on record its deep appreciation of the sincere services rendered by Pu H.T hanglua ia and conveys its heartfelt sympathy to the bereaved family. P.Lalchhuanga, Secr etary to the Govt. of Mizoram, School Education Department.Published and Issued by the Controller, Printing & Stationery, Mizoram Printed at the Mizoram Government Press, Aizawl C-50Dated Aizawl The 19th May, 2017

The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973 Postal Regn. No. NE-313(MZ) 2006-2008VOL - XLVI Aizawl, Wednesday 24.5.2017 Jyaistha 3, S.E. 1939, Issue No. 224 NOTIFICATIONNo.B.12024/1/2016-SEC/VC/MADC/Petition, the 19th May, 2017.WHEREAS, in exercise of the powers conferred under sub-rule (1) of Rule 3 and Rule 36 & 37 of the Mara Autonomous District Council (Election to Village Council) Rules, 2014 read with Section 3 of the Mara Autonomous District Council (Village Council) Act, 1974, as amended from time to time, the State Election Commission had called upon 73-Chapi-II Village Council Constituency, to elect members of Village Council on 16th November, 2016. Accordingly, election to 4 (four) members of Village Council under 73-Chapi-II 3 (three) General seats and 1 (one) Reserved seat for women was held on 15th September, 2016. WHEREAS,counting of votes was held immediately after the poll was over, and in exercise of the powers conferred under Rule 73 and Rule 75 of the Mara Autonomous District Council (Election to Village Councils) Rules, 2014, the Returing Officer of 73-Chapi-II VC constituency published Election Result forthwith as under: 73-Chapi-II 1.KT Vachosa, MNF 2.KT Cholua, INC 3.Lt. Hietlai MNF 4.K.Neikhai (Reserved) MNF AND WHEREAS, Pu HC. Hlauchhei and Pu K.Beihrosa, Congress candidates for By-Election to 73-Chapi-II Constituency, 2016, having grievances, submitted an election petition on 27th December, 2016 under Rule 84 of the Mara Autonomous District Council (Election to Village Councils) Rules, 2014 and paid Rs. 300/- as petition fee on the following points: 1)MDC for Chapi was allowed into the counting hall. 2)Opportunity to inspect invalid votes by candidates was not given. 3)Dissatisfaction in the counting of votes and its subsequent re-count. Ex-224/2017 2 Published and Issued by the Controller, Printing & Stationery, Mizoram Printed at the Mizoram Government Press, Aizawl C-50THEREFORE, in exercise of the powers conferred under Rule 86 of the Mara Autonomous Dis- trict Council (Election to Village Councils) Rules, 2014, the State Election Commission, Mizoram vide No.B.12024/1/2016-SEC/VC/MADC/Petition, dt.18.1.2017 constituted an Election Tribunal for 73-Chapi- II Village Council to hear, examine and dispose of the aforesaid Election Petition. AND WHEREAS, the Election tribunal heard all concerned officials in connection with the By- Election to 73-Chapi-II Village Council Constituency including the Petitioner, the other Candidates and counting agents and thoroughly examined all Election documents and conducted a recount three times. The result of the recount established that Pu K.Hietlei, MNF and Pu KT. Vatlung, MNF secured equal votes and exta blished that the latter offered the seat to Pu K. Hietlei, MNF candidate. The Election Tribunal, in exercise of the powers conferred under Rule 89 of the Mara Autonomous District Council (Election to Village Councils) Rules, 2014 accepted and affirmed the Executive Body of 73-Chapi-II Village Council Constituency already formed. NOW, THEREFORE, the State Election Commission, in exercise of the powers conferred under sub-rule (4) of Rule 89 of the Mara Autonomous District Council (Election to Village Councils), Rules, 2014 hereby notify the decision of the Election Tribunal in that, the result of 73-Chapi-II Village Council Constituency by the Returning Officer is to be maintained STATUS QUO. Teresy Vanlalhruaii, Secretary, State Election Commission, Mizor am.

The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973Postal Regn. No. NE-313(MZ) 2006-2008NOTIFICATIONNo.A.l2018/8(2)/2016-P&AR(GSW), the 23rd January, 2017.In exercise of the powers conferred by the proviso to Article 309 of t he Constitution of India, the Governor of Mizoram is pleased to make the following rules regulating the method of recruitment to the post ofAssistant Project Officer under School Education Department (State Council of Educational Research and Training), Government of Mizoram namely :- 1.Shor t title and (1) These Rules may be called the Mizoram School Education Department commencement (Group ‘B’ posts) Recruitment Rules, 2016 (2) These Rules shall come into force from the date of their publication in the Official Gazette. 2. Application These Rules shall apply to the posts specified in Column I of Annexure-I her et o a nnex ed. 3. Number of posts, The number of the said post(s), classification and the scale of pay/ classification and Pay Band & Grade Pay attached thereto shall be as specified in scale of pay/Pay Column 2 to 4 of the aforesaid Annexure-I Band & Grade Pay 4. Method of r ecruitment, The method of recruitment, age limit, qualifications and other ma tters age limit and other relating to the said post shall be as specified in Column 5 to 14 of qualifications Annexure-I. Provided that the upper age limit prescribed for direct recruitment may be relaxed in t he case of candidates belonging to the Scheduled Castes/Scheduled Tr ibes and other specia l categories of persons in accordance with the orders issued by the Central Government or Government of Mizora m from time to t ime. 5. Disqualification No per son – (a ) Who has entered int o or contracted a mar riage with a person having a spouse living; or VOL - XLVI Aizawl, Thursday 2.2.2017 Magha 13, S.E. 1938, Issue No. 26 - 2 - Ex-26/2017 (b) Who, having a spouse living, ha s entered into or contracted a marriage with any person shall be eligible for appointment to the said post(s); Provided that the Governor may, if satisfied that such marriage is permissible under the personal law applicable to such person and to the other party to the marriage and that there are other valid grounds for doing so, exempt a ny such person from the operation of these Rules. 6.Training and Every Gover nment s ervant recruit ed under these Rules shall undergo such Departmental training or pass such Departmental Examina tion as may be prescribed Ex amination fr om time to time. 7. Power to transfer Notwithstanding anything contained in these Rules, the Governor of Mizora m, in public interest , shall have the right and power to transfer any officers, so recruited under these Rules to any other post or position which is equivalent in ra nk or gr ade. 8. Power to relax Wher e the Governor is of the opinion that it is necessary or exp edient to do so, he may, by order and for reasons to be recorded in writing in consultation with the Mizoram Public S ervice Commission, through the Depa r t ment of P ersonnel & Administr ative R efor ms, rela x any of the provisions of these Rules with respect to any class or category of persons. 9. Reservation and Nothing in these Rules shall affect any reservations, relaxation of age limit other concessions and other concessions required to be provided for the Scheduled Castes/ the Scheduled Tribes and other categories of persons in accordance with the order issued by Central Government or Government of Mizoram from time to time in this regard. 10. Repeal & Savings All rules pertaining to the post framed by the Government of Mizoram notified vide No. A. 12018/9/2003-P&AR(GSW) dated 27.01.2005 and published in the Mizoram Gazette extraordinary issue No. 12 dated 02.02.2005 stand hereby repealed with effect from the date of commencement of these rules. Provided that any order made or a nything done or any action taken under the rules so repealed or under any general order ancillary thereto, shall be deemed to have been made, done or taken under the corresponding provisions of these r ules. By order, etc R. Malsawma, Joint Secretary to the Govt. of Mizoram, Dept t. of Personnel & Administrative Reforms. - 3 -Ex-26/2017 ANNEXURE - I (See Rule 2, 3 & 4) RECRUITMENT RULES FOR GROUP ‘B’ POSTS IN SCHOOL EDUCATION DEPARTMENT (SCERT)Name of PostNo. of PostClassificationScale of Pay/Pay Band & Grade PayWhether Selection or Non-Selection posts12345 Selection in ca se of promotion Assistant Project Officer2 (Two) Nos. or as sanctioned by the G o ve rn me n t f ro m ti me to timeGeneral State Service (Group ‘B’ Gazetted) (Non-Ministerial)PB-2 : ^ 9,300 - 34, 800 + ^ 4,600 GPMethod of recruitment whether by direct recruitment or by promotion or by deputation/absorption and percentage of the sanctioned posts to be filled by various methods1112131450% by direct recruitment 50% by promotion failing which by deputationIn case of recruitment by promotion/absorption/deputation, gra de f rom which promotion/ deputation/absorption to be madeIf DPC exists, what is its composition ?Circumstances in which MPSC is to be consulted in making recruitment As per MPSC (Limitation of Functions) Regulations, 1994 as amended from time to time Mizoram Public Service Commission or DPC as constituted by the Government from time to time PROMOTION : From Research Assistant with not less than 5(five) years of regular service in the grade having at least Ba chelor’s deg ree from a recognised University DEPUTATION : From Officers holding analogous posts under Central/Sta te Government. Period of deputation shall ordinarily not exceed 3 years which may be extended up to 5 years subject to satisfactory performanceWhether benefit of added years of service admissible under Rules 30 of the CCS (Pension) Rules, 1972Age limit for direct recruitmentEducational qualification and other qualification required for direct recruitmentWhether the age and educational qualification prescribed for direct recruitmen ts will apply in the case of promotionPeriod of probation, if any67 8910 Not applicableBetween 18 years and 35 years. Upper age limit is relaxable by 5 years in case of candidates from ST/SC categ oriesNot applicable Essential :1) Bachelor’s degree or above from a recognised University with B.T/B.Ed degree 3) Working knowledge of M izo language at least Middle School standard Desira ble :At least five (5) years experience in teaching2 years in case of direct recruitsPublished and Issued by Controller, Printing & Stationery Department, Government of Mizoram Printed at the Mizoram Government Press, Aizawl. C/100

The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973Postal Regn. No. NE-313(MZ) 2006-2008OFFICE ORDERSubject :Change of Na me No. A. 20018/56/2010-PCCF/74, the 2nd February, 2017.In pursuance of Office Memorandum No. A. 47012/1/2016 P&AR(GSW) Dt. 17.1.2017, Zotinkhuma S/o R. Lianmawia (L), Driver presently posted at P CCF Office, Aizawl is allowed to cha nge his name a s R. Zotinkhuma . Henceforth, he shall be known as R. Zotinkhuma and his name shall be writ ten as such in his service record, all Official documents and correspondence and necessary entries shall be made in his Service Book/records. Lalram Thanga, Principal Chief Conservator of Forests, Environment , Forest s & Climate Cha nge. VOL - XLVI Aizawl, Tuesday 14.2.2017 Magha 25, S.E. 1938, Issue No. 36Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram Printed at the Mizoram Government Press, Aizawl. C/50

The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973Postal Regn. No. NE-313(MZ) 2006-2008AFFIDAVITI, Shri. C.Remtlua nga S/o P abuaia (L), residing at Chaltlang, Aiza wl, Mizoram, do hereby s olemnly affirm and state as follows :- 1.That I am a bonafide citizen of India and competent to swear this affidavit 2.That I am working as IV Gra de under Land Revenue & Settlement Department, Govt. of Mizoram. 3.That my na me ha s been wr it ten and recorded as La lremtlua nga in my service book, which is incorrect. 4.That my true and cor rect na me is C. Remtlua nga. 5.That the purpose of this a ffidavit is to correct my name C. Remtluanga which has been written as Lalremtluanga in my s ervice book. 6.That from now onwards my na me shall be written and recorded as C. Remtlua nga. 7.That the contents of this affida vit are true a nd correct to the best of my knowledge and belief, and nothing material has been concealed therein: IN WIT NESS WHEREOF I have hereunto subscribed my hand and put my signature on this 3rd day of June, 2015. Sd/- DEPONENT Identified by me:-Signed before me: Sd/-Sd/- VanlalfelaR. ThangkanglovaNotarial Registration AdvocateAdvocate & Notary PublicNo. 6/6 Aizawl : MizoramAizawl, MizoramDate 3/6/15 VOL - XLVI Aizawl, Wednesday 22.2.2017 Phalguna 3, S.E. 1938, Issue No. 38Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram Printed at the Mizoram Government Press, Aizawl. C/50

The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973Postal Regn. No. NE-313(MZ) 2006-2008CORRIGENDUMNo. A.12034/13/2013-HTE(TE), the 9th February, 2017.In partial modification of this Department Notification even No. Dt.01.09.2016 notifying “ T he Mizoram (Recognition and Regulation of Common Examinations for Diploma Courses in Computer Application)”, the word “dt.08.08.2015” appeared in the fifth line under Rule 12 (Repeal and Saving) shall be read as “dt.08.08.2012”. Benjamina, Commr. & S ecretar y to the Govt. of Mizoram. VOL - XLVI Aizawl, Wednesday 22.2.2017 Phalguna 3, S.E. 1938, Issue No. 39Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram Printed at the Mizoram Government Press, Aizawl. C/50

The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973Postal Regn. No. NE-313(MZ) 2006-2008NOTIFICATIONNo. B. 14015/40/2011-F.Est, the 9th February, 2017. In partial modification of this Department’s Notification of even No. Dt. 15.4. 2016 and in the interest of public s ervice, the Governor of Mizora m is pleased to change the name of the High Level F inancia l Inclusion Commit tee to State Level Financial Inclusion Committee to review and to resolve issues perta ining to Financial Inclusion with the addition of Nodal Officer, Fina ncial Services, Govt. of India , Ministry of Finance as a Member. The Committee will therefore comprised of the following members : 1.Chief Secreta ry, Govt. of Mizoram- Chairman 2.Nodal officer, Financial Services, Government of India, Ministry of Finance - M emb er 3.Fina nce Commissioner, Government of Mizoram- Member 4.Secretary, GAD, Govt. of Mizoram- Member 5.Secretary, I&CT, Govt. of Mizoram- Member 6.Secretary, RD Deptt., Govt. of Mizoram- Member 7.Secr etary, Finance Deptt. , Govt. of Mizoram- Member 8.Addl. Secretary, Finance Deptt. (E ), Govt. of Mizoram- Member Secretary 9.Chief Manager; State Bank of India, Lead Bank Office- Member Lalmalsawma, Chief Secretary, Government of Mizoram. VOL - XLVI Aizawl, Wednesday 22.2.2017 Phalguna 3, S.E. 1938, Issue No. 40Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram Printed at the Mizoram Government Press, Aizawl. C/50

The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973 Postal Regn. No. NE-313(MZ) 2006-2008 NOTIFICATION No. H. 12018/243/2017-LJD, the 1 s t June, 2017. The following Act is hereby published for general information. The Mizoram Goods and Services Tax Act, 2017 (Act No. 6 of 2017) (Received the assent of the Governor of Mizoram on the 26th May, 2017) VOL - XLVI Aizawl, Friday 2.6.2017 Jyaistha 12, S.E. 1939, Issue No. 245 AN ACT CHAPTER I PRELIMINARY 1. (1) This Act may be called the Mizoram Goods and Services Tax Act, 2017 . Short title, extent and commencement. (3) It shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint: Provided that different dates may be appointed for different provisions of this Act and any reference in any such provision to the commencement of this Act shall be construed as a reference to the coming into force of that provisio n. 2. In this Act, unless the context otherwise requires, –– Definitions. 4 of 1882. (1) “actionable claim” shall have the same meaning as assigned to it in section 3 of the Tr ansfer of Property Act, 1882 ; (2) “address of delivery” means the address of the recipient of goods or services or both indicated on the tax invoice issued by a registered person for delivery of such goods or services or both ; Ex-245/2017 2 (3) “address on record” means the address of the recipient as available in the records of the supplier; (4) “adjudicating authority” means any authority, appointed or authorised to pass any order or decision under this Act, but does not include the Commissioner , Revisional Authority, the Authority for Advance Ruling, the Appellate Authority for Advance Ruling, the Appellate Authority and the Appellate Tribunal; (5) “agent” means a person , including a factor, broker, commission agent, arhatia , del credere agent, an auctioneer or any other mercantile agent, by whatever name called, who carries on the business of supply or receipt of goods or services or both on behalf of another; (6) “aggregate turnover” means the aggregate value of all taxable supplies (ex cluding the value of inward supplies on which tax is payable by a person on reverse charge basis) , exempt supplies, exports of goods or services or both and inter -State supplies of person s having the same Permanent Account Number , to be computed on all India basis but excludes central tax, State tax, Union territory tax, integrated tax and cess ; (7) “agriculturist” means an individual or a Hindu Undivided Family who undertakes cultivation of land – (a) by own labour, or (b) by the labour of family, or (c) by servants on wages payable in cash or kind or by hired labour under personal supervision or the personal supervision o f any member of the family; (8) “Appellate Authority” means an authority appointed or authorised to hear appeals as referred to in section 107 ; (9) "Appellate Tribunal" means the Goods and Services Tax Appellate Tribunal referred to in section 109 ; Ex-245/2017 3 (10) “appointed day ” means the date on which the provisions of this Act shall come into force ; (11) “assessment” means determination of tax liability under this Act and includes self - assessment, re -assessment, provisional assessment, summary assessment and best judgement assessment; 43 of 1961. (12) "associated enterprise s" shall have the same meaning as assigned to it in section 92A of the Income -tax Act, 1961; (13) “audit” means the examination of records, returns and other documents maintained or furnished by the registered person under this Act or the rules made thereunder or under any other law for the time being in force to verify the correctness of turnover declared, taxes paid, refund claimed and input tax credit availed, and to assess his compliance with the provisions of this Act or the rules made thereunder ; (14) “authoris ed bank” shall mean a bank or a branch of a bank authorised by the Central Government to collect the tax or any other amo unt payable under this Act; (15) “authoris ed representative” means the representative as ref erred to under section 116; 54 of 1963. (16) “Board” means the Central Board of Excise and Customs constituted under the Central Boards o f Revenue Act, 1963 ; (17) “business ” includes –– (a) any trade, commerce, manufacture, profession, vocation , adventure, wager or any other similar activity, whether or not it is for a pecuniary benefit; (b) any activity or transaction in connection with or incidental or ancillary to sub -clause (a); Ex-245/2017 4 (c) any activity or transaction in the nature of sub -clause (a), whether or not there is volume, frequency, continuity or regularity of such transaction; (d) supply or acquisition of goods including capital goods and services in connection with commencement or closure of business; (e) provisio n by a club, association, society, or any such body (for a subscription or any other consideration) of the facilities or benefits to its members; (f) admission, for a consideration, of person s to any premises; (g) services supplied by a person as the ho lder of an office which has been accepted by him in the course or furtherance of his trade, profession or vocation; (h) services provided by a race club by way of totalisator or a lic ence to book maker in such club ;and (i) any activity or transaction undertaken by the Central Government, a State Government or any local authority in which they are engaged as public authorities ; (18) “business vertical” means a distinguishable component of an enterprise that is engaged in the supply of individual goods or service s or a group of related goods or services which is subject to risks and returns that are different from those of the other business verticals . Explanation .–– For the purposes of this clause, factors that should be con sidered in determining whether goods o r services are related include –– (a) the nature of the goods or services; (b) the nature of the production processes; Ex-245/2017 5 (c) the type or class of customers for the goods or services; (d) the methods used to distribute the goods or supply of services; and (e) the nature of regulatory environment (wherever applicable ), including banking, insurance or public utilities; (19) “capital goods” means goods, the value of which is capitalised in the books of account of the person claiming the input tax credit and which are used or intended to be used in the course or furtherance of business; (20) “casual taxable person” means a person who occasionally undertakes transactions involving supply of goods or services or both in the course or furtherance of business , whether as principal, agent or in any other capacity, in the taxable territory where he has no fixed place of business; (21) “central tax” means the central goods and services tax levied under section 9 of the Central Goods and Services Tax Act ; (22) “cess” shall have the same meaning as assigned to it in the Goods and Services Tax (Compensation to States) Act ; 38 of 1949. (23) “chartered accountant” means a chartered accountant as defined in clause (b) of sub -section (1) of section 2 of the Chartered Accountants Act, 1949; (24) “Commissioner” means the Commissioner of State tax appointed under section 3 and includes the Commissio ner of State tax appointed under Section 3 ; (25) “Commissioner in the Board” means the Commissioner referred to in section 168 of the Central Goods and Services Tax Act ; (26) “common portal” means the common Ex-245/2017 6 goods and services tax electronic portal referred to in section 146; (27) “common working days” shall mean such days in succession which are not declared as gazetted holidays by the Central Government or the Government of Mizoram ; 56 of 1980. (28) "company secretary" means a company secretary as defined in clause (c) of sub - section (1) of section 2 of the Company Secretaries Act, 1980; (29) “competent authority ” means such authority as may be notified by the Government; (30) “composite supply” means a supply made by a taxable person to a recipient consisting of two or more taxable supplies of goods or services or both , or any combination thereof, which are naturally bundled and supplied in conjunction with each other in the or dinary course of business , one of which is a principal supply; Illustration : Where goods are packed and transported with insurance, the supply of goods, packing materials, transport and insurance is a composite supply and supply of goods is a principal supply. (31) “consideration” in relation to the supply of goods or services or both includes –– (a) any payment made or to be made, whether in money or otherwise, in respect of, in response to, or for the inducement of, the supply of goods or services or both, whether by the recipient or by any other person but shall not include any subsidy given by the Central Government or a State Government; Ex-245/2017 7 (b) the monetar y value of any act or forbearance, in respect of, in response to, or for the inducement of, the supply of goods or services or both, whether by the recipient or by any other person but shall not include any subsidy given by the Central Government or a Stat e Government: Provided that a deposit given in respect of the supply of goods or services or both shall not be considered as payment made for such supply unless the supplier applies such deposit as consideration for the said supply; (32) “con tinuous supply of goods” means a supply of goods which is provided, or agreed to be provided, continuously or on recurrent basis, under a contract, whether or not by means of a wire, cable, pipeline or other conduit, and for which the supplier invoices the recipie nt on a regular or periodic basis and includes supply of such goods as the Government may, subject to such condition s, as it may, by notification, specify; (33) “continuous supply of services” means a supply of services which is provided, or agreed to be provided, continuously or on recurrent basis, under a contract, for a period exceeding three months with periodic payment obligations and includes supply of such services as the Government may, subject to such condition s, as it may , by notification, specif y; (34) “conveyance” includes a vessel, an aircraft and a vehicle; 23 of 1959. (35) “cost accountant” means a cost accountant as defined in clause (c) of sub - section (1) of section 2 of the Cost and Works Accountants Act, 1959; (36) “Council” means the Goods and Services Tax Council established under article 279A of the Constitution; Ex-245/2017 8 (37) “credit note” means a document issued by a registe red person under sub -section (1 ) of section 34 ; (38) “debit note” means a document issued by a regist ered person under sub -section ( 3) of section 34 ; (39) “deemed exports” means such supplies of goods as may be notified under section 147 ; (40) “designated authority” means such authority as may be notified by the Commissioner ; 21 of 2000. (41) “document” includes written or printed record of any sort and electronic record as defined in clause ( t) of section 2 of the Information Technology Act, 2000; (42) “drawback” in relation to any goods manufactured in India and exported, means the rebate of duty , tax or cess chargeable on any imported inputs or on any domestic inputs or input services used in the manufacture of such goods; (43) “electronic cash ledger” means the electronic cash ledg er referred to in sub - section (1) of section 49 ; (44) “electronic commerce” means the supply of goods or services or both , including digital products over digital or electronic network; (45) “electronic commerce operator” means any person who owns, operates or manages digital or electronic facility or platform for electronic commerce; (46) “electronic credit ledger” means the electronic credit ledg er referred to in sub - section (2 ) of section 49 ; Ex-245/2017 9 (47) “exempt supply” means supply of any goods or services or both which attract s nil rate of tax or which may be wholly exempt from tax under section 11 , or under section 6 of the Integrated Goods and Services Tax Act, and includes non -taxable supply; (48) “existing law” means any law, notification, order, rule or regulation relating to levy and collection of duty or tax on goods or services or both passed or made before the commencement of this Act by the Legislature or any Authority or person having the po wer to make such law, notification, order, rule or regulation ; (49) “family” means, — (i) the spouse and children of the person, and (ii) the parents, grand -parents, brothers and sisters of the person if they are wholly or mainly dependent on the said person; (50) “fixed establishment” means a place (other than the registered place of business) which is characterised by a sufficient degree of permanence and suitable structure in terms of human and technical resources to supply services, or to receive and use services for its own needs; (51) “Fund” means the Consumer Welfare Fu nd established under section 57 ; (52) “goods’’ means every kind of movable property other than money and securities but includes actionable claim, growing crops, grass and things attached to or forming part of the land which are agreed to be severed before supply or under a contract of supply; (53) “Government” means the Government of ; (54) “Goods and Services Tax (Compensation to States) Act” means the Goods and Services Tax (Compensation to States) Act, 2017; Ex-245/2017 10 (55) “goods and services tax p ractitioner" means any person who has been approved under section 48 to act as such p ractitioner; 80 of 1976 (56) "India" means the territory of India as referred to in article 1 of the Constitution, its territorial waters, seabed and sub -soil underlying such waters, continental shelf, exclusive economic zone or any other maritime zone as referred to in the Territorial Waters, Continental Shelf, Exclusive Economic Zone and other Maritime Zones Act, 1976 , and the air space above its territory and territorial waters; (57) “Integrated Goods and Services Tax Act” means the Integrated Goods and Services Tax Act , 20 17 ; (58) “integrated tax” means the integrated goods and services tax levied under the Integrated Goods and Services Tax Act; (59) “input ” means any goods other than capital goods used or intended to be used by a supplier in the course or furtherance of business; (60) “input service” means any service used or intended to be used by a supplier in the course or furtherance of business; (61) “Input Service Distributor” means an office of the supplier of goods or services or both which receives tax invoices issued under section 31 towards the receipt of input services and issues a prescribed document for the purposes of distributing the credit of central tax, State tax , integrated tax or Union territory tax paid on the said services to a supplier of taxable goods or services or both having the same Permanent Account Number as that of the said office; (62) “input tax” in relation to a registered person, means the central tax, State tax, Ex-245/2017 11 integrated tax or U nion territory tax charged on any supply of goods or services or both made to him and includes – (a) the integrated goods and services tax charged on import of goods; (b) the tax payable under the provisions of sub - section s (3) and (4) of section 9; (c) the tax payable under the provisions of sub - section s (3) and (4) of section 5 of the Integrated Goods and Services Tax Act ; but does not include the tax paid under the composition levy ; (63) “input tax credit ” means the credit of input tax ; (64) “intra -State supply of goods” shall have the same meaning as assigned to it in section 8 of the Integrated Goods and Services Tax Act; (65) “intra -State supply of services” shall have the same meaning as assigned to it in section 8 of the Integrated Goods a nd Services Tax Act ; (66) “invoice” or “tax invoice” means the tax invoice referred to in section 31 ; (67) “inward supply” in relation to a person, shall mean receipt of goods or services or both whether by purchase, acquisition or any other means , with or without consideration ; (68) “job work” means any treatment or process undertaken by a person on goods belonging to a nother registered person and the expression “job worker” shall be construed accordingly; (69) “local authority” means –– Ex-245/2017 12 (a) a “ Panchayat” as defined in clause (d) of article 243 of the Constitution; (b) a “Municipality” as defined in clause (e) of article 243P o f the Constitution; (c) a Municipal Committee, a Zilla Parishad, a District Board, and any other authority legally entitled to, or entrusted by the Central Go vernment or any State Government with the control or management o f a municipal or local fund; 41 of 2006. (d) a Cantonment Board as defined in sectio n 3 of the Cantonments Act, 2006; (e) a Regio nal Council or a District Council constituted under the Sixth Schedule to the Constitution; (f) a Development Board constituted under article 371 of the Constitution; or (g) a Regional Council constituted under article 371A of the Constitution; (70) “location of the recipient of services” means ,- (a) where a su pply is received at a place of business for which the registration has been obtained, the location of such place of business; (b) where a supply is received at a place other than the place of bus iness for which registration has been obtained (a fixed establishment elsewhere ), the location of such fixed establishment; (c) where a supply is received at more than one establishment, whether the place of business or fixed establishment, the location of the establishment most directly concerned with the receipt of the supply; and (d) in absence of such places, the location of the usual place of residence of the recipient; (71) “location of the supplier of services” means, - Ex-245/2017 13 (a) where a supply is made from a place of business for which the registration has been obtained, the location of such place of business; (b) where a supply is made from a place other than the place of business for which registration has been obtained ( a fixed establishment elsewhere ), t he location of such fixed establishment; (c) where a supply is made from more than one establishment, whether the place of business or fixed establishment, the location of the establishment most directly concerned with the provisions of the supply; and (d) in absence of such places, the location of the usual place of residence of the supplier; (72) “manufacture” means processing of raw material or inputs in any manner that results in emergence of a new product having a distinct name, character and use and th e term “manufacturer” shall be construed accordingly; (73) “market value” shall mean the full amount which a recipient of a supply is required to pay in order to obtain the goods or services or both of like kind and quality at or about the same time and at the same commercial level where the recipient and the supplier are not related; (74) “mixed supply” means two or more individual supplies of goods or services, or any combination thereof, made in conjunction with each other by a taxable person for a single price where such supply does no t constitute a composite supply. Illustration : A supply of a package consisting of canned foods, sweets, chocolates, cakes, dry fruits, aerated drink s and fruit juices when supplied for a single price is a mixed supply. Each of these items can be supplied separately and is not dependent on any other. It shall not be a mixed supply if these items are supplied separately; (75) “money” means the Indian legal tender or any foreign currency, cheque, promissory Ex-245/2017 14 note, bill of exchange, letter of credit, draft, pay order, trave ller cheque, money order, postal or electronic remittance or any other instrument recognized by the Reserve B ank of India when used as a consideration to settle an obligation or exchange with Indian legal tender of another denomination but shall not include any currency that is held for its numismatic value; 59 of 1988. (76) “motor vehicle” shall have the same me aning as assigned to it in clause (28) of section 2 of the Motor Vehicles Act, 1988; (77) “non -resident taxable person” means a ny person who occasionally undertakes transactions involving supply of goods or services or both , whether as principal or agent or in any other capacity , but who has no fixed place of business or residence in India ; (78) “non -taxable supply’’ means a supply of goods or services or both which is not leviable to tax under this Act or under the Integrate d Goods and Services Tax Act ; (79) “non -taxable territory” means the territory which is outside the taxable territory; (80) “notification” means a notification published in the Official Gazette and the expressions ‘notify’ and ‘notified’ shall be construed accordingly; (81) “other territory” includes territories other than those comprising in a State and those referred to in sub -clauses (a) to (e) of clause (114 ); (82) “output tax” in relation to a taxable person, means the tax chargeable under this Act on taxable supply of goods or services or both made by him or by his agent but excludes tax payable by him on reverse charge basis; Ex-245/2017 15 (83) “outward supply” in relation to a taxable person, means supply of goods or services or both, whether by sale, transfer, barter, exchange, licence, rental, lease or disposal or any other mode, made or agreed to be made by such person in the course or furtherance of business; (84) “person” includes — (a) an individual; (b) a Hindu Undivided Family ; (c) a company; (d) a firm; (e) a Limited Liability Partnership; (f) an association o f persons or a body o f individuals, whether incorporated or not, in India or outside India; 18 of 2013. (g) any corporation established by or under any Central Act , State Act or Provincial Act or a Government company as defined in clause (45) of section 2 of the Companies Act, 2013; (h) any body corporate incorporated by or under the laws of a country outside India; (i) a co -operative society registered under any law relating to co -operative societies; (j) a local authority; (k) Central G overnment or a State Government ; 21 of 1860. (l) society as defined under the Societies Registration Act, 1860; (m) trust; and (n) every artificial juridical person, not falling within any of the above ; Ex-245/2017 16 (85) “place of business” includes –– (a) a place fro m where the business is ordinarily carried on, and includes a warehouse, a godown or any other place where a taxable person stores his goods, supplies or receives goods or services or both; or (b) a place where a taxable person maintains his books of account; or (c) a place where a taxable person is engaged in business through an agent, by whatever name called; (86) “place of supply” means the place of supply as referred to in Chapter V of the Integrated Good s and Services Tax Act; (87) “prescribed ’’ means prescribed by rules made under this Act on the recommendations of the Council; (88) “principal” means a person on whose behalf an agent carries on the business of supply or receipt of goods or services or both; (89) “principal place of business” means the place of business specified as the principal place of business in the certificate of registration; (90) “principal supply” means the supply of goods or services which constitutes the predominant element of a composite supply and to which any other supply forming part of that composite supply is ancillary; (91) “proper officer” in relation to any function to be performe d under this Act, means the Commissioner or the officer of the State tax who is assigned that function by the Commissioner ; (92) “quarter” shall mean a period comprising three consecutive calendar months, ending on the last day of March, Ex-245/2017 17 June, September and December of a calendar year; (93) “recipient” of supply of goods or services or both, means — (a) where a consideration is payable for the supply of goods or services or both, the person who is liable to pay that consideration; (b) where no consideration is payable for the supply of goods, the person to whom the goods are delivered or made available, or to whom possession or use of the goods is given or made available; and (c) where no consideration is payable for the supply of a service, the person to whom the service is rendered, and any reference to a person to whom a supply is made shall be construed as a reference to the recipient of the supply and shall include an agent acting as such on behalf of the recipient in relation to the goods or services or both supplied; (94) “registered person” means a person who is registered under section 25 but does not include a person having a Unique Identity Number. (95) “regulations” means the regulations made by the under this Act on the recommendations of the Council; (96) “removal’’ in relation to goods, means - (a) despatch of the goods for delivery by the supplier thereof or by any other person acting on behalf o f such supplier; or (b) co llection of the goods by the recipient thereof or by any other person acting on behalf of such recipient; (97) “return” means any return prescribed or otherwise required to be furnished by or under this Act or the rules made thereunder; Ex-245/2017 18 (98) “reverse charge’’ means the liability to pay tax by the recipient of supply of goods or services or both instead of the supplier of such goods or services or both under sub - section (3) or sub -section (4 ) of section 9, or under sub -section ( 3) or sub -secti on ( 4) of section 5 of the Integrated Goods and Services Tax Act; (99) “Revisional Authority” means an authority appointed or authorise d for revision of decision or orders as referred to in section 108 ; (100) “Schedule” means a Schedule appended to this Act; 42 of 1956. (101) “securities” shall have the same meaning as assigned to it in clause (h) of section 2 of the Securities Contracts (Regulation) Act, 1956; (102) “services” means anything other than goods, money and securities but includes activities relating to the use of money or its conversion by cash or by any other mode , from one form, currency or denomination, to another form, currency or denomination for which a separate consideration is charged; (103) “State” means the State of Mizoram ; (104) “State tax” means the tax levied under this Act ; (105) “supplier” in relation to any goods or services or both, shall mean the person supplying the said goods or services or both and shall include an agent acting as such on behalf of such supplier in relation to the goods or services or both supplied; (106) “tax period’’ means the period for which the return is required to be furnished ; (107) “taxable person” means a person who is registered or liable to be registered under section 22 or section 24 ; Ex-245/2017 19 (108) “taxable supply’’ means a supply of goods or services or both which is leviable to tax under this Act; (109) “taxable territory’’ means the territory to which the provisions of this Act apply; (110) “telecommunication service” means service of any description (including electronic mail, voice mail, data services, audio text services, video text services, radio paging and cellular mobile telephone services) which is made available to users by means of any transmission or reception of signs, signals, writing, images and sounds or intelligence of any nature, by wire, radio, visual or other electromagnetic means; (111) “the Central Goods and Services Tax Act” means the Central Goods and Services Tax Act, 2017; (112) “turnover in State” or “turnover in Union t erritory” means the aggregate value of all taxable supplies (excluding the value of inward supplies on which tax is payable by a person on reverse charge basis) and exempt supplies made within a State or Union territory by a taxable person, exports of good s or services or both and inter -S tate supplies of goods or services or both made from the State or Union territory by the said taxable person but excludes central tax, State tax, Union territory tax, integrated tax and cess; (113) “usual place of residence” means –– (a) in case of an individual, the place where he ordinarily resides; (b) in other cases, the place where the person is incorporated or otherwise legally constituted; (114) “Union territory” means the territory of, - (a) the Andaman and Nicobar Islands; Ex-245/2017 20 (b) Laksh adweep; (c) Dadra and Nagar Haveli; (d) Daman and Diu; (e) Chandigarh; and (f) other territory; Explanation .- For the purposes of this Act, each of the territories specified in sub - clauses (a) to (f) shall be considered to be a separat e Union territory. (115) “Union territory tax” means the Union territory goods and services tax le vied under the Union Territory Goods and Services T ax Act; (116) “Union Territory Goods and S ervices Tax Act” means the Union Territory Goods and Services T ax Act, 2017; (117) “valid return” means a return furnished under sub -section ( 1) of section 39 on which self -assessed tax has been paid in full; (118) “voucher” means an instrument where there is an obligation to accept it as consideration or part consideration for a supply of goods or services or both and where the goods or services or both to be supplied or the identities of their potential suppliers are either indicated on the instrument itself or in related documentation, including the terms and conditions of use of such instrument ; (119) “works contract” means a contract for building, construction, fabrication, completion, erection, installation, fitting out, improvement, modifica tion, repair, maintenance, renovation, alteration or commissioning of any immovable property wherein transfer of property in goods (whether as goods or in some other form) is involved in the execution of such contract ; (120) words and expressions used and not defined in this Act but defined in the Integrated Goods and Services Tax Act ,the Central Goods and Services Tax Act, the Ex-245/2017 21 Union Territory Goods and Services Tax Act and the Goods and Services Tax (Compensation to States) Act shall have the same meanings as assigned to them in those Act s. CHAPTER II ADMINISTRATION 3. The Government shall, by notification ,appoint the following classes of o fficers for the purposes of this Act, namely: –– Officers under this Act. 4. (2) The Commissioner shall have jurisdiction over the whole of the State, the Special Commissioner and an Additional Commissioner in respect of all or any of the functions assigned to them, shall have jurisdiction over the whole of the State or where the State Government so directs, over any local area thereof, and all other officers shall, subject to such conditions as may be specified, have jurisdiction over the whole of the State or over such local a reas as the Commissioner may, by order, specify . Ex-245/2017 22 5. (1) Subject to such conditions and limitations as the may impose, an officer of tax may exercise the powers and discharge the duties conferred or imposed on him under this Act . Powers of officers. (2) An officer of State tax may exercise the powers and discharge the duties conferred or imposed under this Act on any other officer of State tax who is subordinate to him . (3) The Commissioner may, subject to such conditions and limitations as may be specified in this behalf by him, delegate his powers to any other officer who is subordinate to him. (4) Notwithstanding anything contained in this section, an Appellate Authority shall not exercise the powers and discharge the duties conferred or imposed on any other officer of State tax. 6. (2) Subject to the conditions specified in the notification issued under sub -section (1), - (a) where any proper officer issues an order under this Act, he shall also issue an order under the Central Goods and Services Tax Act, as authorised by the said Act under intimation to the jurisdictional officer of central tax ; (b) where a proper officer under the Central Goods and Services Tax Act has initiated any proceedings on a subject matter, no proceedings shall be initiated by the proper officer under this Act on the same subject matter. (3) Any proceedings for rectification, appeal and revision, wherever applicable , of any Ex-245/2017 23 order passed by an officer appointed under this Act , shall not lie before an officer appointed under the Central Goods and Services Tax Act. CHAPTER III LEVY AND COLLECTION OF TAX 7. (1) For the purposes of this Act, the expression “supply” includes –– Scope of supply. (a) all forms of supply o f goods or services or both such as sale, transfer, barter, exchange, license, rental, lease or disposal made or agreed to be made for a consideration by a person in the course or furtherance of business; (b) import of services for a consideration whether or not in the course or furtherance of business; (c) the activities specified in Schedule I, made or agreed to be made without a consideration; and (d) the activities to be treated as supply of goods or supply of services as referred to in Schedule II. (2) Notwithstanding anything contained in sub - section (1), –– (a) activities or transactions specified in Schedule III; or (b) such activities or transactions undertaken by the Central Government, a State Government or any local authority in which they are engaged as public authorities , as may be notified by the Government on the recommendations of the Council, shall be treated neither as a sup ply of goods nor a supply of services. (3) Subject to the provisions of sub -sections ( 1) and ( 2), the Government may, on the recommendations of the Council, specify, by notification, the transactions that are to be treated as — Ex-245/2017 24 (a) a supply of goods and not as a supply of services; or (b) a supply of services and not as a supply of goods. 8. The tax liability on a composite or a mixed supply shall be determined in the fo llowing manner, namely: — Tax l iability on co mposite and mixed supplies. (a) a composite supply comprising two or more supplies, one of which is a principal supply, shall be treated as a supply of such principal supply; and (b) a mixed supply comprising two or more supplies shall be treated as a supply of that particular supply which attracts the highest rate of tax. 9. (1) Subject to the provisions of sub -section (2), ther e shall be levied a tax called the goods and services tax on all intra -State supplies of goods or services or both , except on the supply of alcohol ic liquor for human consumption, on the value determined under section 15 and at such rates, not exceeding twenty per cent., as may be notified by the Government on the recommendation s of the Council and collected in such manner as may be prescribed and shall be paid by the taxable person . Levy and collection . (2) The State tax on the supply of petroleum crude, high speed diesel, motor spirit (commonl y known as petrol), natural gas and aviation turbine fuel , shall be levied with effect from such date as may be notified by the Government on the recommendations of the Council. (3) The Government may, on the recommendations of the Council, by notification, specify categories of supply of goods or services or both, the tax on which shall be paid on reverse charge basis by the recipient of such goods or services or both Ex-245/2017 25 and all the pro visions of this Act shall apply to such recipient as if he is the person liable for paying the tax in relation to the supply of such goods or services or both. (4) The State tax in respect of the supply of taxable goods or services or both by a supplier, who is not registered, to a registered person shall be paid by such person on reverse charge basis as the recipient and all the provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax in relation to the supply of such goods or services or both. (5) The Government may, on the recommendations of the Council, by notification, specify categories of services the tax on intra -State supplies of which shall be paid by the electronic commerce operator if such services a re supplied through it, and all the provisions of this Act shall apply to such electronic commerce operator as if he is the supplier liable for paying the tax in relation to the supply of such services: Provided that where an electronic commerce operat or does not have a physical presence in the taxable territory, any person representing such electronic co mmerce operator for any purpose in the taxable territory shall be liable to pay tax: Provided further that where an electronic commerce operator does not have a physical presence in the taxable territory and also he does not have a representative in the said territory, such electronic commerce operator shall appoint a person in the taxable territory for the purpose of paying tax and such p erson shall be liable to pay tax. 10. (1) Notwithstanding anything to the contrary contained in this Act but subject to the provisions of sub -section s (3) and (4) of section 9, a registered person, whose aggregate turnover in the preceding financial year did not exceed fifty lakh rupees may opt to pay, in lieu Composition lev y. Ex-245/2017 26 of the tax payable by him, an amount calculated at such rate as may be prescribed, but not exceeding ,- subject to such conditions and restrictions as may be prescribed : Provided that the Government may , by notification, increase the said limit o f fifty lakh rupe es to such higher amount, not exceeding one crore rupees, as may be recommended by the Council. (2) The registered person shall be eligible to opt under sub -section (1), if— (a) he is not engaged in the supply o f services other than supplies referred to in clause (b) of paragraph 6 of Schedule II; (b) he is not engaged in making any supply of goods which are not leviable to tax under this Act; (c) he is not engaged in making any inter - State outward supplies of goods; (d) he is not engaged in making any supply of goods through an electronic commerce operator who is required to collect tax at source under section 52 ;and (e) he is not a manufacturer of such goods as may be notified by the Government on the recommendations of the Council: Provided that where more than one registered person are having the same Permanent Account Number (issued under the Income -tax Ex-245/2017 27 43 of 1961 Act 1961), the registered person shall not be eligible to opt for the scheme under sub -section (1) unless all such registered persons opt to pay tax under that sub -section . (3) The option availed of by a registered person under sub -section (1) shall lapse with effect from the day on which his aggregate turnover during a financial year exceeds the limit specified under sub -section (1). (4) A taxable person to whom the provisions of sub -section (1) apply shall not collect any tax from the recipient on supplies made by him nor shall he be entitled to any credit of input tax. (5) If the proper officer has reasons to believe that a taxable person has paid tax under sub - section (1) despite not being eligible , such person shall, in addition to any tax that may be payable by him under any other provisions of this Act, be liable to a penalt y and the provisions of section 73 or section 74 shall , mutatis mutandis , apply for determination of tax and penalty. 11. (1) Where the Government is satisfied that it is necessary in the public interest so to do, it may, on the recommendations of the Council, by notification, exempt generally , either absolutely or subject to such conditio ns as may be specified therein , goods or servic es or both of any specified description from the whole or any part of the tax leviable thereon with effect fro m such date as may be specified in such notification. Power to grant exemption from tax. (2) Where the Government is satisfied that it is necessary in the public interest so to do, it may, on the recommendations of the Council, by special order in each case, under circumstances of an exceptional nature to be stated in such order ,exempt from paym ent of tax any goods or services or both on which tax is leviable. Ex-245/2017 28 (3) The Government may, if it considers necessary or expedient so to do for the purpose of clarifying the scope or applicability of any notification issued under sub -section ( 1) or order issued under sub -section ( 2), insert an explanation in such notification or order, as the case may be, by notification at any time within one year of issue of the notification under sub - section ( 1) or order under sub -section ( 2), and every such explanation shall have effect as if it had always been the part of the first such notification or order, as the case may be. (4) . Explanation .–– For the purposes of this section, where an exe mption in respect of any goods or services or both from the who le or part of the tax leviable thereon has been granted absolutely, the registered person supplying such goods or services or both shall not collect the tax , in excess of the effective rate, on such supply of goods or services or both. CHAPTER IV TIME AND VALUE OF SUPPLY 12. (1) The liability to pay tax on goods sha ll arise at the time of supply , as determined in accordance with the provisions of this section. Time of supply o f goods. (2) The time of supply of goods shall be the earlier of the following dates, namely: - (a) the date of issue of invo ice by the Ex-245/2017 29 supplier or the last date on which he is required, under sub -section (1) of section 31, to issue the invo ice with respect to the supply; or (b) the date on which the supplier receives the payment with respect to the supply: Provided that where the supplier of taxable goods receives an amount up to one thousand rupees in excess o f the amount indicated in the tax invoice, the time of supply to the extent of such excess amount shall, at the option of the said supplier, be the da te of issue of invoice in respect of such excess amount . Explanation 1.–– For the purposes of clauses (a) and (b), “supply” shall be deemed to have been made to the extent it is covered by the invoice or , as the case may be, the payment. Explanation 2.–– For the purposes of clause (b), “the date on which the supplier receives the payment” shall be the date on which the payment is entered in his books of account or the date on which the payment is credited to his bank account, whichever is e arlier. (3) In case of supplies in respect of which tax is paid or liable to be paid on reverse charge basis, the time of supply shall be the earliest of the following dates, namely: — (a) the date of the receipt of goods; or (b) the date of payment as entered in the books of account of the recipient or the date on which the payment is debited in his bank account, whichever is earlier; or (c) the date immediately following thirty days from the date of issue of invoice or any other document ,by whatever name called , in lieu thereof by the supplier: Provided that where it is not possible to determine the time of supply under clause (a) or Ex-245/2017 30 clause (b) or clause (c), the time of supply shall be the date of entry in the books of account of the r ecipient of supply. (4) In case of supply of vouchers by a supplier, the time of supply shall be - (a) the date of issue of voucher, if the supply is identifiable at that point; or (b) the date of redemption of voucher, in all other cases. (5) Where it is not possible to determine the time of supply under the provisions of sub - section ( 2) or sub -section (3 ) or sub -section (4 ), the time of supply shall –– (a) in a case where a periodical return has to be filed, be the date on which such return is to be filed ; or (b) in any other case, be the date on which the tax is paid. (6) The time of supply to the extent it relates to an addition in the value of supply by way of interest, late fee or penalty for delayed payment of any consideration shall b e the date on which the supplier receives such addition in value. 13. (1) The liability to pay tax on services sh all arise at the time of supply, as determined in accordance with the provisions of this section. Time of supply o f services. (2) The time of supply of services shall be the earliest of the following dates, namely: – (a) the date of issue of invoice by the supplier, if the invo ice is issued within the period prescribed under sub -section (2) of section 31 or the date of receipt of payment, whichever is earlier; or (b) the date of provision of service , if the invo ice is not issued within the period prescribed under sub -section (2) of section 31 or Ex-245/2017 31 the date of receipt of payment, whichever is earlier; or (c) the date on which the recipient shows the receipt of services in his books of account, in a case where the provisio ns of clause (a) or clause (b) do not apply: Provided that where the supplier of taxabl e service receives an amount up to one thousand rup ees in excess of the amount indicated in the tax invoice, the time of supply to the extent of such excess amount shall, at the option of the said supplier, be the date of issue of invoice relating to such excess amount . Explanation .–– For the purposes of clauses (a) and (b) - (i) the supply shall be deemed to have been made to the extent it is covered by the invo ice or, as the case may be, the payment; (ii) “the date of receipt of payment” shall be the date on which the payment is entered in the books of a ccount of the supplier or the date on which the payment is credited to his bank account, whichever is earlier. (3) In case of supplies in respect of which tax is paid or liable to be paid on reverse charge basis, the time of supply shall be the earlier of the following dates, namely: –– (a) the date of payment as entered in the books of account of the recipient or the date on which the payment is debited in his bank account, whichever is earlier ; or (b) the date immediately following sixt y days from the date of issue of invoice or any other document, by whatever name called, in lieu thereof by the supplier: Provided that where it is not possible to determine the time of supply under clause (a) or clause (b), the time o f supply shall be the date of Ex-245/2017 32 entry in the books of account of the recipient of supply: Provided further that in case of supp ly by associated enterprises, where the supplier of service is lo cated outside India, the time o f supply shall be the date of entry in the books of account of the recipient of supply or the date of payment, whichever is earlier. (4) In case of supply of vouchers by a supplier, the time of supply shall be –– (a) the date of issue of voucher, if the supply is identifiable at that point; or (b) the date of redemption of voucher, in all other cases . (5) Where it is not possible to determine the time of supply under the provisions of sub - section (2) or sub -section (3 ) or sub -section (4 ), the time of supply shall –– (a) in a case where a periodical return has to be filed, be the date on which such return is to be filed; or (b) in any other case, be the date on which the tax is paid. (6) The time of supply to the extent it relates to an addition in the value of supply by way of interest, late fee or penalty for delayed payment of any consideration shall be the date on which the supplier receives such addition in value. 14. Notwithstanding anything contained in section 12 or section 13 , the time of supply, where there is a change in the rate of tax in respect of goods or services or both, shall be determined in the following manner, namely: –– Change in rate of tax in respect of supply o f goods or services. (a) in case the goods or services or both have been supplied before the change in rate of tax ,–– Ex-245/2017 33 (i) where the invoice for the same has been issued and the payment is also received after the change in rate of tax, the time o f supply shall be the date of receipt of payment or the date of issue o f invoice, whichever is earlier; or (ii) where the invo ice has been issued prior to the change in rate of tax but payment is received after the change in rate of tax, the time of supply shall be the date of issue o f invo ice; or (iii) where the payment has been received before the change in rate of tax, bu t the invoice for the same is issued after the change in rate of tax, the time of supply shall be the date of receipt of payment; (b) in case the goods or services or both have been supplied after the change in rate of tax ,–– (i) where the payment is received after the change in rate of tax but the invoice has been issued prior to the change in rate of tax, the time of supply shall be the date of receipt of payment; or (ii) where the invo ice has been issued and payment is received before the change in rate of tax, the time of supply shall be the date of receipt of payment or date of issue o f invo ice, whichever is earlier; or (iii) where the invo ice has been issued after the change in rate of tax but the payment is received before the change in rate of tax, the time of supply shall be the date of issue of invoice: Provided that the date of receipt of payment shall be the date of credit in the bank account if such credit in the bank account is after four working days fro m the date of change in the rate of tax. Ex-245/2017 34 Explanation .–– For the purposes of this section, “the date of receipt of payment” shall be the date on which the payment is entered in the books of account of the supplier or the date on which the payment is credited to his bank account, whichever is earlier. 15. (1) The value of a supply of goods or services or both shall be the transaction value, which is the price actually paid or payable for the said supply of goods or services or both where the supplier and the recipient of the supply are not related and the price is the sole consideration for the supply. Value o f taxable supply. (2) The value of supply shall include ––– (a) any taxes, duties, cesses, fees and charges levied under any law for the time being in force other than this Act, the Goods and Services Tax Act and the Goods and Services Tax (Compensation to States ) Act, if charged separately by the supplier; (b) any amount that the supplier is liable to pay in relation to such supply but which has been incurred by the recipient of the supply and not included in the price actually paid or payable for the goods or services or both; (c) incidental expenses, including co mmission and packing, charged by the supplier to the recipient of a supply and any amount charged for anything done by the supplier in respect of the supply of goods or services or both at the time of, or before deliver y of goods or supply of services; (d) interest or late fee or penalty for delayed payment of any consideration for any supply; and (e) subsidies directly linked to the price excluding subsidies provided by the Central Government and State Governments. Explanation .–– For the purposes of this sub - Ex-245/2017 35 section, the amount of subsidy shall be included in the value of supply o f the supplier who receives the subsidy. (3) The value of the supply shall not incl ude any discount which is given — (a) before or at the time of the supply if such discount has been duly recorded in the invo ice issued in respect of such supply; and (b) after the supply has been effected, if- (i) such discount is established in terms of an agreement entered into at or before the time of such supply and specifically linked to relevant invoices; and (ii) input tax credit as is attributable to the discount on the basis of document issued by the supplier has been reversed by the recipient of the supply . (4) Where the value of the supply of goods or services or both cannot be determined under sub -section ( 1), the same shall be determined in such manner as may be prescribed. (5) Notwithstanding anything contained in sub - section ( 1) or sub -section (4), the value of such supplies as may be notified by the Government on the recommendations of the Council shall be determined in such manner as may be prescribed. Explanation. -For the purposes of this Act ,- (a) persons shall be deemed to be “related persons ’’ if - (i) such person s are officers or directors of one another's businesses; (ii) such persons are legally recogni sed partners in business; (iii) such persons are emplo yer and emplo yee; Ex-245/2017 36 (iv) any person directly or indirectly owns, controls or holds twenty -five per cent . or more of the outstanding voting stock or shares of both of them; (v) one of them directly or indirectly controls the other; (vi) both of them are directly or indirectly controlled by a third person; (vii) together they directly or indirectly control a third person; or (viii) they are members of the same family; (b) the term "person" also includes legal persons. (c) persons who are associated in the business o f one another in that one is the sole agent or sole distributor or sole concessionaire, howsoever described, of the other, shall be deemed to be related. CHAPTER V INPUT TAX CREDIT . 16. (1) Every registered person shall, subject to such conditions and restrictions as may be prescribed and in the manner specified in section 49 , be entitled to take credit of input tax charged on any supply of goods or services or both to him which are used or intended to be used in the course or furtherance of his business and the said amount shall be credited to the electronic credit ledger of such person . Eligibility and conditions for taking input tax credit. (2) Notwithstanding anything con tained in this section, no registered person shall be entitled to the credit of any input tax in respect of any supply of goods or services or both to him unless, –– (a) he is in possessio n of a tax invoice or debit note issued by a supplier registered under Ex-245/2017 37 this Act, or such other tax paying documents as may be prescribed; (b) he has received the goods or services or both. Explanation .— For the purpose s of this clause, it shall be deemed that the registered person has received the goods where the goods are delivered by the supplier to a recipient or any other person on the direction of such registered person, whether acting as an agent or otherwise, befo re or during movement of goods, either by way of transfer of documents of title to goods or otherwise; (c) subject to the provisions of section 41, the tax charged in respect of such supply has been actually paid to the Government, either in cash or through utili sation of input tax credit admissible in respect of the said supply; and (d) he has furnished the return under section 39: Provided that where the goods against an invo ice are received in lots or instalments, the registered person shall be entitled to take credit upon receipt of the last lot or instalment: Provided further that where a recipient fails to pay to the supplier of good s or services or both , other than the supplies on which tax is payable on reverse charge basis , the amount towards the value of supply along with tax payable thereon within a period of one hundred and eighty days from the date of issue of invo ice by the supplier, an amount equal to the input tax credit availed by the recipient shall be added to his output tax liability, alo ng with interest thereon, in such manner as may be prescribed: Provided also that the recipient shall be entitled to avail o f the credit of input tax on payment made by him o f the amount towards the value of supply of goods or services or both along with tax payable thereon. Ex-245/2017 38 43 of 1961. (3) Where the registered person has claimed depreciation on the tax component of the cost of capital goods and plant and machinery under the provisions of the Income -tax Act, 1961, the input tax credit on the said tax component shall not be allowed. (4) A registered person shall not be entitled to take input tax credit in respect of any invoice or debit note for supply of goods or services or both after the due date of furnishing of the return under section 39 for the month of September following the end of financial year to which such invoice or invoice relating to such debit note pertains or furnishing of the relevant annual return, whichever is earlier. 17. (1) Where the goods or services or both are used by the registered person partly for the purpose of any business and partly for other purposes, the amount of credit shall be restricted to so much of the input tax as is attributable to the purposes of his business. Apportionment of credit and blocked credits. (2) Where the goods or services or both are used by the registered person partly for effecting taxable supplies including zero - rated supplies under this Act or under the Integrated Goods and Services Tax Act and partly for effecting exempt supplies under the said Acts, the amount of credit shall be restricted to so much of the input tax as is attributable to the said taxable supplies including zero -rated supplies. (3) The value of exempt supply under sub - section (2) shall be such as may be prescribed, and shall include supplies on which the recipient is liable to pay tax on reverse charge basis , transactions in securities, sale of land and , subject to clause (b) of paragraph 5 of Schedule II, sale of building . Ex-245/2017 39 (4) A banking company or a financial institution including a non -banking financial company, engaged in supplying services by way of accepting deposits, extending loans or advances shall have the option to either comply with the provisions of sub -section (2) , or avail of, every month, an amount equal to fifty per cent. of the eligible input tax credit on inputs, capital goods a nd input services in that month and the rest shall lapse: Provided that the option once exercised shall not be withdrawn during the remain ing part of the financial year: Provided further that the restriction o f fifty per cent. shall not apply to the tax paid on supplies made by one registered person to another regis tered person having the same Permanent Account Number . (5) Notwithstanding anything contained in sub - section ( 1) of section 16 and sub -section (1 ) of section 18 , input tax credit shall not be available in respect of the following, namely: - (a) motor vehicles and other conveyances except when they are used –– (i) for making the following taxable supplies, namely: –– (A) further supply of such vehicles or conveyances; or (B) transportation of passengers; or (C) imparting training on driving, flying, navigating such vehicles or conveyances; (ii) for transportation of goods; (b) the following supp ly of goods or services or both :- Ex-245/2017 40 (i) food and beverages, outdoor catering, beauty treatment, health services, cosmetic and plastic surgery except where an inward supply of goods or services or both of a particular category is used by a registered person for making an outward taxable supply of the same category of goods or services or both or as an element of a taxable composite or mixed supply; (ii) membership of a club, health and fitness centre; (iii) rent -a-cab, life insurance and health insurance except where - (A) the Government notifies the services which are obligatory for an employer to provide to its emplo yees under any law for the time being in force; or (B) such inward supply of goods or services or both of a particular category is used by a registered person for making an outward taxable supply of the same category of goods or services or both or as part of a taxable composite or mixed supply; and (iv) travel benefits extended to emplo yees on vacation such as leave or ho me travel concession. (c) works contract services when supplied for con struction of an immovable property (other than plant and machinery) except where it is an input service for further supply of works contract service; (d) goods or services or both received by a taxable person for construction of an immovable property (other than plant or machinery) on his own account including when such goods or services or both are used in the course or furtherance of business . Explanation .–– For the purposes of clause s (c) and (d), the expression “construction” includes re -construction, renovation, additions Ex-245/2017 41 or alterations or repairs, to the extent of capitali sation , to the said immovable property; (e) goods or services or both on which tax has been paid under section 10 ; (f) goods or services or both received by a non -resident taxable person except on goods imported by him; (g) goods or services or both used for personal consumption; (h) goods lost, stolen, destroyed, written off or disposed of by way of gift or free samples; and (i) any ta x paid in accordance with the provisions of sections 74 ,129 and 130. (6) The Government may prescribe the manner in which the credit referred to in sub - sections ( 1) and ( 2) may be attributed. Explanation. –– For the purposes of this Chapter and Chapter VI , the expression “plant and machinery” means apparatus, equipment, and machinery fixed to earth by foundation or structural support that are used for making outward supply of goods or services o r both and includes such foundation and structural supports but excludes - (i) land, building or any o ther civil structures ; (ii) teleco mmunication towers; and (iii) pipelines laid outside the factory premises. 18. (1) Subject to such conditions and restrictions as may be prescribed – Availability of credit in special circumstances. (a) a person who has applied for registration under this Act within thirty days from the date on which he becomes liable to registration and has been granted such registration shall be entitled to take credit of input tax in respect of inputs held in stock and inputs contained in semi -finished or finished goods held in stock on the day immediately preceding the date from Ex-245/2017 42 which he beco mes liable to pay tax under the provisions of this Act; (b) a person who takes registration under sub -section ( 3) of section 25 shall be entitled to take credit of input tax in respect of inputs held in stock and inputs contained in semi -finished or finished goods held in stock on th e day immediately preceding the date of grant of registration; (c) where any registered person ceases to pay tax under section 10 , he shall be entitled to take credit of input tax in respect of inputs held in stock, inputs contained in semi -finished or finished goods held in stock and on capital goods on the day immediately preceding the date from which he becomes liable to pay tax under section 9: Provided that the credit on capital goods shall be reduced by such percent age points as may be prescribed; (d) where an exempt supply o f goods or services or both by a registered person becomes a taxable supply, such person shall be entitled to take credit of input tax in respect of inputs held in stock and inputs contained in semi -finished or finished goods he ld in stock relatable to such exempt supply and on capital goods exclusively used for such exempt supply o n the day immediately preceding the date fro m which such supply becomes taxable: Provided that the credit on capital goods shall be reduced by suc h percent age points as may be prescribed. (2) A registered person shall not be entitled to take input tax credit under sub -section (1) in respect of any supply of goods or services or both to him after the expiry of one year from the date of issue of tax invoice relating to such supply. Ex-245/2017 43 (3) Where there is a chang e in the constitution of a registered person on account of sale, merger, demerger, amalgamation, lease or transfer of the business with the specific provisions for transfer of liabilities, the said registered person shall be allowed to transfer the input t ax credit which remains un utilised in his electronic credit ledger to such sold, merged, demerged, amalgamated, leased or transferred business in such manner as may be prescribed. (4) Where any registered person who has availed of input tax credit opts to pay tax under section 10 or, where the goods or services or both supplied by him become wholly exempt, he shall pay an amount, by way of debit in the electronic credit ledger or elect ronic cash ledger, equivalent to the credit of input tax in respect of inputs held in stock and inputs contained in semi - finished or finished goods held in stock and on capital goods, reduced by such percentage points as may be prescribed, on the day immed iately preceding the date of exercising of such option or, as the case may be, the date of such exemption: Provided that after payment of such amount, the balance of input tax credit, if any, lying in his elect ronic credit ledger shall lapse . (5) The amount of credit under sub -section (1) and the amount payable under sub -section (4 ) shall be calculated in such manner as may be prescribed. (6) In case of supply of capital goods or plant and machinery, on which input tax credit has been taken, the registered person shall pay an amount equal to the input tax credit taken on the said capital goods or plant and machinery reduced by such percentage points as may be prescribed or the tax on the transaction value of such capital goods or plant and machinery determined under section 15 , whichever is higher: Ex-245/2017 44 Provided that where refractory bricks, moulds and dies, jigs and fixtures are supplied as scrap, the taxable person may pay tax on the transaction value of such goods determined under section 15. 19. (1) The principal shall, subject to such conditions and restrictions as may be prescribed, be allowed input tax credit on inputs sent to a job worker for job work. Taking input tax credit in respect of inputs and capital goods sent for job work. (2) Notwithstanding anything contained in clause ( b) of sub -section (2 ) of section 16 , the principal shall be entitled to take credit of input tax on inputs even if the inputs are directly sent to a job worker for job work without being first brought to his place of business. (3) Where the inputs sent for job wor k are not received back by the principal after completion of job work or otherwise or are not supplied from the place of business of the job worker in accordance with clause ( a) or clause ( b) of sub -section ( 1) of section 143 within one year of being sent out, it shall be deemed that such inputs had been supplied by the principal to the job worker on the day when the said inputs were sent out: Provided that where the inputs are sent directly to a job worker, the period of one year shall be counted from the date of receipt of inputs by the job worker. (4) The principal shall, subject to such conditions and restrictions as may be prescribed, be allowed input tax credit on capital goods sent to a job worker for job work. (5) Notwithstanding anything contained in clause ( b) of sub -section ( 2) of section 16 , the principal shall be entitled to take credit of input tax on capital goods even if the capital goods are directly sent to a job Ex-245/2017 45 worker for job work without being first brought to his place of business. (6) Where the capital goods sent for job work are not received back by the principal within a period of three years of being sent out, it shall be deemed that such capital goods had been supplied by the principal to the job worker on the day when the said capital goods were sent out: Provided that where the capital goods are sent directly to a job worker, the period of three years shall be counted from the date of receipt of capital goods by the job worker . (7) Nothing contained in sub -section (3) or sub - section (6 ) shall apply to moulds and dies, jigs and fixtures, or tools sent out to a job worker for job work. Explanation .- For the purpose of this section, “principal” means the person referred to in section 143 . 20. (1) The Input Service Distributor shall distribute the credit of tax as tax or integrated tax and integrated tax as integrated tax or tax , by way o f issue of document containing the amount of input tax credit being distributed in such manner as may be prescribed. Manner of distribution of credit by Input Service Distributor. (2) The Input Service Distributor may distribute the credit subject to the following conditions, namely: –– (a) the credit can be distributed to the recipients of credit against a document containing such details as may be prescribed; (b) the amount of the credit distributed shall not exceed the amount of credit available for distribution; (c) the credit of tax paid on input services attributable to a recipient of credit shall be distributed only to that recipient; Ex-245/2017 46 (d) the credit of tax paid on input services attributable to more than one recipient of credit shall be distributed amongst such recipients to who m the input service is attributable and such distribution shall be pro rata on the basis of the turnover in a State or turnover in a Union territory of such recipient, during the relevant period, to the aggregate of the turnover of all such recipients to whom such input service is attributable and which are operational in the current year, during the said relevant period ; (e) the credit of tax paid on input services attributable to all recipients of credit shall be distributed amongst such recipients and such distribution shall be pro rata on the basis of the turnover in a State or turnover in a Unio n territory of such recipient, during the relevant period, to the aggregate of the turnover of all recipients and which are operational in the current year, during the said relevant period. Explanation .–– For the purposes of this section, –– (a) the “relevant period” shall be –– (i) if the recipients of credit have turnover in their States or Union territories in the financial year preceding the year during which credit is to be distributed, the said financial year; or (ii) if some or all recipients of the credit do not have any turnover in their States or Union territories in the financial year preceding the year during which the credit is to be distributed, the last quarter for which details of such turnover of all the recipients are available, previous to the month during which credit is to be distributed; (b) the expression “recipient of credit” means the supplier of goods or services or both having the same Permanent Account Ex-245/2017 47 Number as that of the Input Service Distributor; (c) the term “turnover” ,in relation to any registered person engaged in the supply o f taxable goods as well as goods not taxable under this Act, means the value of turnover, reduced by the amount of any duty or tax levied under entry 84 o fList I of the Seventh Schedule to the Constitution and entry 51 and 54 of List II of the said S chedule . 21. Where the Input Service Distributor distributes the credit in contravention of the provisions contained in section 20 resulting in excess distribution of credit to one or more recipients of credit, the excess credit so distributed shall be recovered from such recipients along with interest, and the provisions o f section 73 or section 74 , as the case may be, shall , mutati s mutandis, apply for determination of amount to be recovered . Manner of recovery of credit distributed in excess. CHAPTER - VI REGISTRATION 22. Provided that the grant of registration certificate under this Act shall be subject to, and not in derogation to the conditions and provisions laid down under the prevailing/extant Bengal Eastern Frontier Regulation, 1873 or any order/notification passed by the Governm ent thereunder or any other Regulation being in force Ex-245/2017 48 in the State or in any part of the State or by an order passed by the Government under section 172 of this Act, as the case may be. (2) Ev ery person who, on the day immediately preceding the appointed day, is registered or holds a license under an existing law, shall be liable to be registered under this Act with effect from the appointed day. (3) Where a business carried on by a taxable person registered under this Act is transferred, whether on account of succession or otherwise, to another person as a going concern, the transferee or the successor, as the case may be, shall be liable to be registered with effect from the date of such transfer or succession. (4) Notwithstanding anything contained in sub - section s (1 ) and ( 3), in a case of transfer pursuant to sanction of a scheme or an arrangement for amalgamation or, as the case may be, de -merger of two or more companies pursuant to an order of a High Court, Tribunal or otherwise, the tra nsferee shall be liable to be registered, with effect from the date on which the Registrar of Companies issues a certificate of incorporation giving effect to such order of the High Court or Tribunal . Explanation .–– For the purposes of this section, –– (i) the expression “aggregate turnover ” shall include all supplies made by the taxable person, whether on his own account or made on behalf of all his principals; (ii) the supply of goods, after completion of job work, by a registered job worker shall be treated as the su pply of goods by the principal referred to in section 143 , and the value of such goods shall not be included in the aggregate turnover of the registered jobworker ; (iii) the expression “s pecial category States” shall Ex-245/2017 49 mean the States as specified in sub -clause (g) of clause (4) of article 279A of the Constitution. 23. (1) The following persons shall not be liable to registration, namely: –– Persons not liable for registration . (a) any person engaged exclusively in the business of supplying goods or services or both that are not liable to tax or who lly exempt fro m tax under this Act or under the Integrated Goods and Services Tax Act ; (b) an agriculturist, to the extent of supply of produce out of cultivation of land. (2) The Government may, on the recommendations of the Council, by notification, specify the category of persons who may be exempted from obtaining registration under this Act. 24. Notwithstanding anything contained in sub - section (1) of section 22 , the followin g categories of persons shall be required to be registered under this Act, - Compulsory registration in certain cases . (i) persons making any inter -State taxable supply; (ii) casual taxable persons making taxable supply ; (iii) persons who are required to pay tax under reverse charge; (iv) person who are required to pay tax under sub - section (5 ) of section 9; (v) non -resident taxable persons making taxable supply ; (vi) persons who are required to deduct tax under section 51 , whether or not separately registered under this Act; (vii) persons who make taxable supply of goods or services or both on behalf of other taxable persons whether as an agent or otherwise; (viii) Input S ervice Distributor , whether or not separately registered under this Act; (ix ) persons who supply goods or services or both, Ex-245/2017 50 other than supplie s specified under sub -section (5) of section 9 , through such electronic commerce operator who is required to colle ct tax at source under section 52 ; (x) every electronic co mmerce operator; (xi) every person supplying online information and data base access or retrieval services from a place outside India to a person in India, other than a registered person; and (xii) such other person or class of persons as may be notified by the Government on the recommendations of the Council. 25. Provided that a casual taxable person or a non - resident taxable person shall apply for registration at least five days prior to the commencement of business. (2) A person seeking registration under this Act shall be granted a single registration: . (3) A person, though not liable to be registered under section 22 or section 24 may get himself registered voluntarily, and all provisions of this Act, as are applicable to a registered person, shall apply to such person . Ex-245/2017 51 (4) A person who has obtained or is required to obtain more than one registration, whether in one State or Union territory or more than one State or Union territory shall, in respect of each such registration, be treate d as distinct persons for the purposes of this Act . (5) Where a person who has obtained or is required to obtain registration in a State or Union territory in respect of a n establishment, has an establishment in another State or Union territory , then such establishments shall be treated as establishments of distinct persons for the purposes of this Act. 43 of 1961. (6) Every person shall have a Permanent Account Number issued under the Income - tax Act, 1961 in order to be eligible for grant of regist ration : Pro vided that a person required to deduct tax under section 51 may have, in lieu of a Permanent Account Number, a Tax Deduction and Co llection Account Number issued under the said Act in order to be eligible for grant of registration. (7) Notwithstanding anything contained in sub - section ( 6), a non -resident taxable person may be granted registration under sub - section ( 1) on the basis of such other documents as may be prescribed. (8) Where a person who is liable to be registered under this Act fails to obtain registration, the proper officer may, without prejudice to any action which may be taken under this Act or under any other law for the time being in force, proceed to register such person in such manner as may be prescribed. (9) Notwithstanding anything contained in sub - section (1), –– (a) a ny speciali sed agency o f the United Nations Organi sation or any Multilateral Ex-245/2017 52 46 of 1947. Financial Institution and Organi sation notified under the United Nations (Privileges and Immunities) Act, 1947, Consulate or Embassy o f foreign countries ; and (b) any other person or class of persons, as may be notified by the Co mmissioner, shall be granted a Unique Identity Number in such manner and for such purposes, including refund of taxes on the notified supplies of goods or services or both received by them, as may be prescribed. (10) The registratio n or the Unique Identity Number shall be granted or rejected after due verific ation in such manner and within such period as may be prescribed. (11) A certificate of registration shall be issued in such form and with effect from such date as may be prescribed. (12) A registration or a Unique Identity Number shall be deemed to have been granted after the expiry of the period prescribed under sub -section ( 10 ), if no deficiency has been communicated to the applicant within that period. 26. (1) The grant of registration or the Unique Identity Number under the Goods and Services Tax Act shall be deemed to be a grant of registration or the Unique Identity Number under this Act subject to the condition that the application for registration or the Unique Identity Number has not been rejected under this Act within the time specified in sub -section (10 ) of section 25. Provided that this provision shall be subject to and not in derogation to the conditions and provisions laid down under the prevailing Bengal Eastern Frontier Regulation, 1873 or any order/ notification passed by the Government thereunder and the non - compliance of the said Regulation will render the deemed grant of registration or the U nique Deemed registration . Ex-245/2017 53 Identity Number under the Central Goods and Services Tax Act ineffective within the State of Mizoram. (2) Notwithstanding anything contained in sub - section ( 10 )of section 25, any rejection of application for registration or the Unique Identity Number under the Central Goods and Services Tax Act shall be deemed to be a rejection of application for registration under this Act. 27. (1) The certificate of registration issued to a casual taxable person or a non -resident taxable person shall be valid for the period specified in the application for registration or ninety days from the effective date of registration, whichever is earlier and such person shall make taxable supplies only after the issuance of the certificate of registration: Special provisions relating to casual taxable person and non -resident taxable person. Provided that the proper officer may, on sufficient cause being shown by the said taxable person, extend the said period of ninety days by a further period not exceeding ninety days. (2) A casual taxable person or a non -resident taxable person shall, at the time of submission of application for registration under sub -section ( 1) of section 25 , make an advance deposit of tax in an amount equivalent to the estimated tax liability of such per son for the period for which the registration is sought: Provided that where any extension of time is sought under sub -section ( 1), such taxable person shall deposit an additional amount of tax equivalent to the estimated tax liability of such person for the period for which the extension is sought. (3) The amount deposited under sub -section ( 2) shall be credited to the electronic cash ledger of such person and shall be utilised in the manner provided under section 49 . Ex-245/2017 54 28. (1) Every registered person and a person to who m a Unique Identity Number has been assigned shall inform the proper officer of any changes in the information furnished at the time of registration or subsequent thereto, in such form and manner and within such period as may be prescribed . Amendment of registration. (2) The proper officer may, on the basis of information furnished under sub -section (1) or as ascertained by him, approve or reject amendments in the registration particulars in such manner and within such period as may be prescribed: Provided that approval of the proper officer shall not be required in respect of amendment of such particulars as may be prescribed: Provided further that t he proper officer shall not reject the application for amendment in the registration particulars without giving the person a n opportunity of being heard. (3) Any rejection or approval of amendments under the Central Goods and Services Tax Act shall be deemed to be a rejection or approval under this Act . 29. (1) The proper officer may, either on his own motion or on an application filed by the registered person or by his legal heirs, in case of death of such person, cancel the registration, in such manner and within such period as may be prescribed, having reg ard to the circumstances where, –– Cancellation of registration. (a) the business has been discontinued, transferred fully for any reason including death of the proprietor, amalgamated with other legal entity, demerged or otherwise disposed of; or (b) there is any change in the constitution of the business; or (c) the taxable person , other than the person Ex-245/2017 55 registered under sub -section (3 ) of section 25 , is no longer liable to be registered under section 22 or section 24 . (2) The proper officer may cancel the registration of a person from such date, including any retrospective date, as he may deem fit, where, –– (a) aregistered person has contravened such provisions of the Act or the rules made thereunder as may be prescribed ; or (b) a person paying tax under section 10 has not furnished returns for three consecutive tax periods; or (c) any registered person, other than a person specified in clause (b), has not furnished returns for a continuous period of six months; or (d) any person who has taken voluntary registration under sub -section ( 3) of section 25 has not commenced business within six months from the date of reg istration; or (e) registration has been obtained by means of fraud, wilful misst atement or suppression of facts : Provided that t he proper officer shall not cancel the registration without giving the person a n opportunity of being heard. (3) The cancellation of registration under this section shall not affect the liability of the person to pay tax and other dues under this Act or to discharge any obligation under this Act or the rules made thereunder for any period prior to the date of cancell ation whether or not such tax and other dues are determined before or after the date of cancellation. (4) The cancellation of registration under the Ex-245/2017 56 Central Goods and Services Tax Act shall be deemed to be a cancellation of registration under this Act . (5) Every registered person whose registration is cancelled shall pay an amount, by way of debit in the electronic credit ledger or electronic cash ledger, equivalent to the credit of input tax in respect of inputs held in stock and inputs contained in semi - finished or finished goods held in stock or capital goods or plant and machinery on the day immediately preceding the date of such cancellation or the output tax payable on such goods, whichever is higher, calculated in such manner as may be prescribed: Provided that in case of capital goods or plant and machinery, the taxable person shall pay an amount equal to the input tax credit taken on the said capital goods or plant and machinery, reduced by such percent age points as may be prescribed or the tax on the transaction value of such capital goods or plant and machinery under section 15 , whichever is higher . (6) The amount payable under sub -section ( 5) shall be calculated in such manner as may be prescribed. 30. (1) Subject to such conditions as may be prescribed, any registered person , whose registration is cancelled by the proper officer on his own motion, may apply to such o fficer for revocation of cancellation of the registration in the prescribed manner within thirty days fro m the date of service of the cancellation order. Revocation of cancellation of registration. (2) The proper officer may, in such manner and within such period as may be prescribed, by order, either revoke cancellation of the registra tion or reject the application: Provided that the application for revocation o f cancellation of registration shall not be rejected unless the applicant has been given an opportunity of being heard. Ex-245/2017 57 (3) The revocation of cancellation of registration under the Central Goods and Services Tax Act shall be deemed to be a revocation of cancellation of registration under this Act . CHAPTER - VII TAX INVOICE, CREDIT AND DEBIT NOTES 31. (1) A registered person supplying taxable goods shall, before or at the time of, –– Tax invo ice. (a) removal of goods for supply to the recipient, where the supply invo lves movement of goods; or (b) delivery of goods or making available thereof to the recipient, in any other case, issue a tax invoice showing the description, quantity and value of goods, the tax charged thereon and such other particulars as may be prescribed: Provided that the Government may, on the recommendations of the Council, by notification, specify the categories of goods or supplies in respect of wh ich a tax invo ice shall be issued , within such time and in such manner as may be prescribed. (2) A registered person supplying taxable services shall, before or after the provision of service but within a prescribed period , issue a tax invoice, showing the description, value, tax charged thereon and such other particulars as may be prescribed: Provided that the Government may, on the recommendations of the Council, by notification and subject to such conditions as may b ementioned therein, specify the categories of services in respect of which –– (a) any other document issued in relation to the supply shall be deemed to be a tax invoice; or Ex-245/2017 58 (b) tax invo ice may not be issued. (3) Notwithstanding anything contained in sub - sections (1) and (2) –– (a) a registered person may, within one month from the date of issuance of certificate of registration and in such manner as may be prescribed, issue a revised invo ice against the invo ice already issued during the period beginning with the effective date of registration till the date of issuance of certificate of registration to him ; (b) a registered person may not issue a tax invo ice if the value of the goods or services or both supplied is less than two hundred rupees subject to such conditions and in such manner as may be prescribed ; (c) a registered person supplying exempted goo ds or services or both or paying tax under the provisions of section 10 shall issue, instead of a tax invoice, a bill o f supply containing such particulars and in such manner as may be prescribed: Provided that the registered person may not issue a bill of supply if the value o f the goods or services or both supplied is less than two hundred rupees subject to such conditions and in such manner as may be prescribed ; (d) a registered person shall, on receipt of advance payment with respect to any supply o f goods or services or both, issue a receipt voucher or any other document, containing such particulars as may be prescribed, evidencing receipt of such payment; (e) w here, on receipt of advance payment with respect to any supply of goods or services or both the registered person issues a receipt voucher, but subsequently no supply is made and no tax invo ice is issued in pursuance thereof, the said registered person may issue to the person who had made the payment, a refu nd voucher against such payment; Ex-245/2017 59 (f) a registered person who is liable to pay tax under sub -section ( 3) or sub -section ( 4) of section 9 shall issue an invoice in respect of goods or services or both received by him from the supplier who is not registered on the date of receipt of goods or services or both; (g) a registered person who is liable to pay tax under sub -section (3) or sub -section (4) of section 9 shall issue a payment voucher at the time of making payment to the supplier. (4) In case of continuous supply of goods, where successive statements of accounts or successive payments are involved, the invoice shall be issued before or at the time each such statement is issued or, as the case may be, each such payment is received. (5) Subject to the provision s of clause (d) of sub -section (3), i n case of continuous supply of services, –– (a) where the due date of payment is ascertainable from the contract, the invo ice shall be issued on or before the due date of payment; (b) where the due date of payment is not ascertainable from the contract, the invo ice shall be issued before or at the time when the supplier of service receives the payment; (c) where the payment is linked to the completion of an event, the invoice shall be issued on or before the date of completion of that event. (6) In a case where the supply of services ceases under a contract before the completion of the supply, the invoice shall be issued at the time when the supply ceases and such invoice shall be issued to the extent of the supply made before such cessation. (7) Notwithstanding anything contained in sub - section ( 1), where the goods being sent or Ex-245/2017 60 taken on approval for sale or return are removed before the supply take s place, the invoice shall be issued before or at the time of supply or six months from the date of removal, whichever is earlier. Explanation .–– For the purposes of this section, the expression “tax invoice” shall include any revised invoice issued by the supplier in respect of a supply made earlier. 32. (1) A person who is not a registered person shall not collect in respect of any supply of goods or services or both any amoun t by way of tax under this Act. Prohibitio n of unauthorised collection of tax (2) No registered person shall collect tax except in accordance with the provisions of this Act or the rules made thereunder . 33. Notwithstanding anything contained in this Act or any other law for the time being in force, where any supply is made for a consideration, every person who is liable to pay tax for such supply shall prominently indicate in all documents relating to assessment, tax invoice and other like documents, the amount of tax which shall form part of the price at which such supply is made. Amount of tax to be indicated in tax invo ice and other documents. 34. (1) Where a tax invoice has been issued for supply of any goods or services or both and the taxable value or tax charged in that tax invoice is found to exceed the taxable value or tax payable in respect of such supply, or where the goods supplied are ret urned by the recipient, or where goods or services or both supplied are found to be deficient, the registered person, who has supplied such goods or services or both, may issue to the recipient a credit note containing such particulars as may be prescribed . Credit and debit notes. (2) Any registered person who issues a credit note in relation to a supply of goods or services or both shall declare the details of Ex-245/2017 61 such credit note in the return for the month during which such credit note has been issued but not later than September following the end of the financial year in which such supply was made, or the date of furnishing of the relevant annual return, whichever is earlier, and the tax liability shall be adjusted in such manner as may be prescribed : Provided that no reduction in output tax liabilit y of the supplier shall be permitted, if the incidence of tax and interest on such supply has been passed on to any other person. (3) Where a tax invoice has been issued for supply of any goods or services or both and the taxable value or tax charged in that tax invoice is found to be less than the taxable value or tax payable in respect of such supply, the registered person, who has supplied such goods or services or both, shall issue to the recipient a deb it note containing such particulars as may be prescribed. (4) Any registered person who issues a debit note in relation to a supply of goods or services or both shall declare the details of such debit note in the return for the month during which such debi t note has been issued and the tax liability shall be adjusted in such manner as may be prescribed. Explanation .–– For the purposes of this Act, the expression “debit note” shall include a supplementary invoice. CHAPTER VIII ACCOUNTS AND RECORDS 35. (1) Every registered person shall keep and maintain, at his principal place of business, as mentioned in the certificate of registration, a true and correct account of - Accounts and other records. Ex-245/2017 62 (a) production or manufacture of goods; (b) inward and outward supply of goods or services or both; (c) stock of goods; (d) input tax credit availed; (e) output tax payable and paid; and (f) such other particulars as may be prescribed : Provided that where more than one place o f business is specified in the certificate of registration, the accounts relating to each place of business shall be kept at such places of business: Provided further that the registered person may keep and maintain such accounts and other partic ulars in electronic form in such manner as may be prescribed. (2) Every owner or operator of warehouse or godown or any other place used for storage of goods and every transporter, irrespective of whether he is a registered person or not, shall maintain records of the consigner, consignee and other relevant details of the goods in such manner as may be prescribed. (3) The Commissioner may notify a class of taxable persons to maintain additional accounts or documents for such purpose as may be specified therein. (4) Where the Commissioner considers that any class of taxable persons is not in a position to keep and maintain accounts in accordance with the provisions of this section, he may, for reasons to be recorded in writing, permit such class of taxable persons to maintain accounts in such manner as may be prescribed. (5) Every registered person whose turnover during a financial year exceeds the prescribed limit shall get his accounts audited by a chartered accountant or a cost accountant and shall submit a copy of the audited annual accounts, the reconciliation Ex-245/2017 63 statement u nder sub -section ( 2) of section 44 and such other documents in such form and manner as may be prescribed. (6) Subject to the provisions of clause ( h) of sub -section ( 5) of section 17 , where the registered person fails to account for the goods or services or both in accordance with the provisions of sub -section (1), the proper officer shall determine the amount of tax payable on the goods or services or both that are not accounted for, as if such goods or services or both had been supplied by such person and the provisions of section 73 or section 74 , as the case may be, shall , mutatis mutandis , apply for determination of such tax. 36. Every registered person required to keep and maintain books of account or oth er records in accordance with the provisions of sub -section (1) of section 35 shall retain them until the expiry of seventy two months fro m the due date of furnishing of annual return for the year pertaining to such accounts and records: Period of retention of accounts. Provided that a registered person, who is a party to an appeal or revision or any other proceedings before any Appellate Authority or Revisional Authority or Appellate Tribunal or court, whether fil ed by him or by the Commissioner ,or is under investigation for an offence under Chapter XIX , shall retain the books of account and other records pertaining to the subject matter of such appeal or revision or proceedings or investigation for a period of on e year after final disposal of such appeal or revision or proceedings or investigation , or for the period specified above, whichever is later. CHAPTER - IX RETURNS 37. (1) Every registered person, other than an Input Service D istributor, a non -resident taxable person and a person paying tax under the provisions of section 10 or section 51 or section Furnish ing details of outward supplies. Ex-245/2017 64 52 , shall furnish, electronically, in such form and manner as may be prescribed, the details of outward supplies of goods or servi ces or both effected during a tax period on or before the tenth day of the month succeeding the said tax period and such details shall be communicated to the recipient of the said supplies within such time and in such manner as may be prescribed: Provided that the registered person shall not be allowed to furnish the details of outward supplies during the period from the eleventh day to the fifteenth day of the m onth succeeding the tax period: Provided further that the Commissioner may, for reasons to be recorded in writing, by notification , extend the time limit for furnishing such details for such class of taxable persons as may be specified therein : Provided also that any extension of time limit notified by the Commissioner of tax shall be deemed to be notified by the Co mmissioner. (2) Every registered person who has been communicated the details under sub -section (3 ) of section 38 or the details pertaining to inward supplies of Input Service Distributor under sub -section ( 4) of section 38 , shall either accept or reject the details so communicated, on or before the seventeenth day, but not before the fifteenth day, of the month succeeding the tax period and the details furnished b y him under sub -section (1) shall stand amended accordingly. (3) Any registered person, who has furnished the details under sub -section (1) for any tax period and which have remained unmatched under section 42 or section 43 , shall, upon discovery of any error or omission therein, rectify such error or omission in such manner as may be prescribed, and shall pay the tax and interest, if any, in case there is a short payment of tax on account of such Ex-245/2017 65 error or omission, in the r eturn to be furnished for such tax period: Provided that no rectification of error or omission in respect of the details furnished under sub - section (1) shall be allowed after furnishing of the return under section 39 for the month of September following the end of the financial year to which such details pertain, or furnishing of the relevant annual return, whichever is earlier. Explanation .–– For the purposes of this Chapter , the expressio n “details of outward supplies” shall include details of invo ices, debit notes, credit notes and revised invo ices issued in relation to outward supplie s made during any tax period. 38. (1) Every registered person, other than an Input Service Distributor or a non -resident taxab le person or a person paying tax under the provisions of section 10 or section 51 or section 52 , shall verify, validate, modify or delete, if required, the details relating to outward supplies and credit or debit notes communicated under sub -section ( 1) of section 37 to prepare the details of his inward supplies and credit or debit notes and may include therein, the details of inward supplies and credit or debit notes received by him in respect of such supplies that have not been declared by the supplier un der sub -section ( 1) of section 37 . Furnishing details of inward supplies. (2) Every re gistered person, other than an Input Service D istributor or a non -resident taxable person or a person paying tax under the provisions of section 10 or section 51 or section 52, shall furnish, electronically, the details of inward supplies of taxable goods or services or both, including inward supplies of goods or services or both on which the tax is payable on reverse charge basis under this Act and inward suppli es of goods or services or both taxable under the Integrated Goods and Services Tax Act or on which integrated goods and services tax is payable under section 3 of the Customs Tariff Act, 1975 , and credit or debit notes received in respect of such supplies during a Ex-245/2017 66 tax period after the tenth day but on or before the fifteenth day of the month succeeding the tax period in such form and manner as may be prescribed: Provided that the Commissioner may, for reasons to be recorded in writing ,by notification , extend the time limit for furnishing such details for such class of taxable persons as may be specified therein : Provided further that any extension of time limit notified by the Commissioner of tax shall be deemed to be notified by the Co mmis sioner. (3) The details of supplies modified, deleted or included by the recipient and furnished under sub -section (2) shall be communicated to the supplier concerned in such manner and within such time as may be prescribed. (4) The details of supplies modified, deleted or included by the recipient in the ret urn furnished under sub -section ( 2) or sub - section ( 4) of section 39 shall be communicated to the supplier concerned in such manner and within such time as may be prescribed. (5) Any registered person, who has furnished the details under sub -section (2) for any tax period and which have remained unmatched under section 42 or section 43 , shall, upon discovery of any error or omission therein, rectify such error or omission in the tax pe riod during which such error or omission is noticed in such manner as may be prescribed, and shall pay the tax and interest, if any, in case there is a short payment of tax on account of such error or omission, in the return to be furnished for such tax pe riod: Provided that no rectification of error or omissio n in respect of the details furnished under sub -section (2) shall be allowed after furnishing of the return under section 39 for the month of Ex-245/2017 67 September following the end of the financial year to which such details pertain, or furnishing of the relevant annual return, whichever is earlier. 39. (1) Every registered person, other than an Input Service Distributor or a non -resident taxable person or a person paying tax under the provisions of section 10 or section 51 or section 52 shall, for every calendar month or part thereof, furnish, in such form and manner as may be prescribed, a return, electronically, of inward and outward supplies of goods or services or both, input tax credit availed, tax paya ble, tax paid and such other particulars as may be prescribed on or before the twentieth day of the month succeeding such calendar month or part thereof. Furnishing of returns . (2) A registered person paying tax under the provisions of section 10 shall, for each quarter or part thereof, furnish, in such form and manner as may be prescribed, a return, electronically, of turnover in the State, inward supplies of goods or services or both, tax payable and tax paid within eighteen days after the end of such quarter. (3) Every registered person required to deduct tax at source under the provisions of section 51 shall furnish, in such form and manner as may be prescribed, a return, electronically, for the month in which such deductions have been made within ten days after the end of such month. (4) Every taxable person registered as an Input Service Distributor s hall, for every calendar month or part thereof, furnish, in such form and manner as may be prescribed, a return, electronically, within thirteen days after the end of such month. (5) Every registered non -resident taxable person shall, for every calendar mo nth or part thereof, furnish, in such form and manner as may be prescribed, a return, electronically, Ex-245/2017 68 within twenty days after the end of a calendar month or within seven days after the last day of the period of registration specified under sub -section ( 1) of section 27 , whichever is earlier. (6) The Commissioner may, for reasons to be recorded in writing, by notification, extend the time limit for furnishing the returns under this section for such class of registered persons as may be specified therein : Provided that any extension o f time limit notified by the Commissioner of tax shall be deemed to be notified by the Co mmissioner. (7) Every registered person, who is required to furnish a return under sub -secti on (1) or sub -section (2) or sub -section (3) or sub - section (5), shall pay to the Government the tax due as per such return not later than the last date on which he is required to furnish such return. (8) Every registered person who is required to furnish a retur n under sub -section (1) or sub -section (2) shall furnish a return for every tax period whether or not any supplies of goods or services or both have been made during such tax period. (9) Subject to the provisions of sections 37 and 38, if any registered person after furnishing a return under sub -section (1) or sub -section (2) sub -section (3) or sub -section (4) or sub - section (5) discovers any omission or incorrect particulars therein, other than as a result of scrutiny, audit, inspectio n or enforcement activity by the tax authorities, he shall rectify such omission or incorrect particulars in the return to be furnished for the month or quarter during which such omission or incorrect particulars are noticed, subject to payment of interest under this Act: Ex-245/2017 69 Provided that no such rectification of any omissio n or incorrect particulars shall be allowed after the due date for furnishing of return for the month of September or second quarter following the end o f the financial year, or the actual date of furnishing of relevant annual return, whichever is earlier. (10) A registered person shall not be allowed to furnish a return for a tax period if the return for any of the previous tax periods has not been furnished by him. 40. Every registered person who has made outward supplies in the period between the date on which he became liable to registration till the date on which registration has been granted shall declare the same in the first return furnished by him after grant of r egistration. First Return. 41. (1) Every registered person shall, subject to such conditions and restrictions as may be prescribed, be entitled to take the credit of eligible input tax, as self -assessed, in his return an d such amount shall be credited on a provisional basis to his electronic credit ledger. Claim of input tax credit and provisional acceptance thereof. (2) The credit referred to in sub -section (1) shall be utilised only for payment of self - assessed output tax as per the return referred to in the said sub -section . 42. (1) The details of every inward supply furnished by a registered person (hereafter in this section referred to as the “recipient ”) for a tax period shall, in such manner and within such time as may be prescribed, be matched –– Matching, reversal and reclaim of input tax credit. (a) with the corresponding details of outward supply furnished by the corresponding registered person (hereafter in this section referred to as the “supplier”) in his valid return for the same tax period or any preceding tax period; (b) with the integrated goods and services tax paid under section 3 of the Customs Tariff Ex-245/2017 70 51 of 1975. Act, 1975 in respect of goods imported by him; and (c) for duplication of claims o f input tax credit. 51 of 1975 (2) The claim of input tax credit in respect of invoices or debit notes relating to inward supply that match with the details of corresponding outward supply or with the integrated goods and services tax paid under section 3 of the Customs Tariff Act, 1975 in respect of goods imported by him shall be finally accepted and such acceptance shall be communicated, in such manner as may be prescribed, to the recipient. (3) Where the input tax credit claimed by a recipient in respect of an inward supply is in excess o f the tax declared by the supplier for the same supply or the outward supply is not declared by the supplier in his valid returns, the discrepancy shall be communicated to both such persons in such manner as may be prescribed. (4) The duplication of claims of input tax credit shall be communicated to the recipient in such manner as may be prescribed. (5) The amount in respect of which any discrepancy is communicated under sub - section (3) and which is not rectified by the supplier in his valid return for the month in which discrepancy is communicated shall be added to the output tax liability of the recipie nt, in such manner as may be prescribed, in his return for the month succeeding the month in which the discrepancy is communicated. (6) The amount claimed as input tax credit that is found to be in excess on account of duplication of claims shall be added to the output tax liability of the recipient in his return for the month in which the duplication is communicated. Ex-245/2017 71 (7) The recipient shall be eligible to reduce, from his output tax liability, the amount added under sub -section (5), if the supplier declares the details of the invoice or debit note in his valid return within the time specified in sub -section ( 9) of section 39 . (8) A recipient in whose output tax liability any amount has been added under sub - section (5 ) or sub -section ( 6), shall be li able to pay interest at the rate specified under sub -section ( 1) of section 50 on the amount so added from the date of availing of credit till the corresponding additions are made under the said sub -sections . (9) Where any reduction in output tax liability is accepted under sub -section (7), the interest paid under sub -section (8) shall be refunded to the recipient by crediting the amount in the corresponding hea d of his electronic cash ledger in such manner as may be prescribed : Provided that the amount of interest to be credited in any case shall not exceed the amount of interest paid by the supplier. (10) The amount reduced from the output tax liability in contravention of the provisions of sub -section (7) shall be added to the output tax liability of the recipient in his return for the month in which such contravention takes place and such recipient shall be liable to pay interest on the amount so added at the rate specified in sub -section (3) of section 50 . 43. (1) The details o f every credit note relating to outward supply furnished by a registered person (hereafter in this section referred to as the “supplier”) for a tax period shall, in such manner and within such time as may be prescribed, be matched –– Matching, reversal and reclaim of reductio n in output tax liability. (a) with the corresponding reduction in the Ex-245/2017 72 claim for input tax credit by the corresponding registered person (hereafter in this section referred to as the “recipient”) in his valid return for the same tax period or any subsequent tax period; and (b) for duplication o f claims for reduction in output tax liability. (2) The claim for reduction in output tax liability by the supplier that matches with the corresponding reduction in the claim for input tax credit by the recipient shall be finally accepted and communicated, in such manner as may be prescribed, to the supplier. (3) Where the reduction of output tax liability in respect of outward supplies exceeds the corresponding reduction in the claim for input tax credit or the corresponding credit note is not declared by the recipient in his valid returns, the discrepancy shall be communicated to both such persons in such manner as may be prescribed. (4) The duplication of claims for reduction in output tax liability shall be communicated to the supplier in such manner as may be prescribed. (5) The amount in respect of which any discrepancy is communicated under sub - section (3) and which is not rectified by the recipient in his valid return for the month in which discrepancy is communicated shall be added to the output tax liability of the supplier, in such manner as may be prescribed, in his re turn for the month succeeding the month in which the discrepancy is communicated. (6) The amount in respect of any reduction in output tax liability that is found to be on account of duplication of claims shall be added to the output tax liability of the Ex-245/2017 73 supplier in his return for the month in which such duplication is communicated. (7) The supplier shall be eligible to reduce, from his output tax liability, the amount added under sub -section (5) if the recipient declares the details of the credit note in his valid return within the time specified in sub - section ( 9) of section 39 . (8) A supplier in whose output tax liability any amount has been added under sub -section (5) or sub -section (6), shall be liable to pay interest at the rate specified under sub - section ( 1) of section 50 in respect of the amount so added from the date of such claim for reduction in the output tax liability till the corresponding additions are made under the said sub -sections. (9) Where any reduction in output tax liabilit y is accepted under sub -section (7), the interest paid under sub -section (8) shall be refunded to the supplier by crediting the amount in the corresponding head of his electronic cash ledger in such manner as may be prescribed : Provided that the amount of interest to be credited in any case shall not exceed the amount of interest paid by the recipient. (10) The amount reduced from output tax liability in contravention of the provisions of sub -section (7) shall be added to the output tax liability of the supplier in his return for the month in which such contravention takes place and such supplier shall be liable to pay interest on the amount so added at the rate specified in sub -section (3 ) of section 50 . 44. (1) Every registered person, other than an Input Service Distributor , a person paying tax under section 51 or section 52 , a casual taxable person and a non -resident taxable person, shall furnish an annual return for every financial year Annual return. Ex-245/2017 74 electronically in such form and manner as may be prescribed on or before the thirty -first day of December fo llowing the end of such financial year. (2) Every registered person who is required to get his accounts audited in accordance with the provisions of sub -section ( 5) of section 35 shall furnish, electronically, the annual return under sub -section (1) along with a copy of the audited annual accounts and a reconciliation statement, reconciling the value of supplies declared in the r eturn furnished for the financial year with the audited annual financial statement, and such other particulars as may be prescribed. 45. Every registered person who is required to furnish a return under sub -section (1) of section 39 and whose registration has been cancelled shall furnish a final return within three months of the date of cancellation or date of order of cancellation , whichever is later, in such form and manner as may be prescribed . Final return. 46. Where a registered person fails to furnish a return under section 39 or section 44 or section 45 , a notice shall be issued requiring him to furnish such return within fifteen days in such form and manner as may be prescribed. Notice to return defaulters . 47. (1) Any registered person who fails to furnish the details of outward or inward supplies required under section 37 or section 38 or returns required under section 39 or section 45 by the due date shall pay a late fee of one hundred rupees for every day during which such failure continues subject to a maximum amount of five thousand rupees. Levy of late fee. (2) Any registered person who fails to furnish the return required under section 44 by the due date shall be liable to pay a late fee of one hundred rupees for every day during which such failure continues subject to a maximum of an amount calculated at a quarter per cent . of his turnover in the State. Ex-245/2017 75 48. (1) The manner of approval of goods and service s tax p ractitioner s, their eligibilit y conditions, duties and obligations, manner of removal and other conditions relevant for their functioning shall be such as may be prescribed. Goods and service s tax practitioners. (2) A registered person may authorise an approved goods and service s tax practitioner to furnish the details of outward supplies under section 37 , the details of inward supplies under section 38 and the return under section 39 or section 44 or section 45 in such manner as may be prescribed . (3) Notwithstanding anything contained in sub - section (2), the responsibility for correctness of any particulars furnished in the return or other details filed by the goods and service s tax practitioners shall continue to rest with the registered person on whose behalf such return and details are furnished . CHAPTER -X PAYMENT OF TAX 49. (1) Every deposit made towards tax, interest, penalty, fee or any other amount by a person by internet banking or by using credit or debit cards or National Electronic Fund Transfer or Real Time Gross Settlement or by such other mode and subject to such co nditions and restrictions as may be prescribed, shall be credited to the electronic cash ledger of such person to be maintained in such manner as may be prescribed. Payment of tax, interest, penalty and other amounts. (2) The input tax credit as self -assessed in the return of a registered person shall be credited to his electronic credit ledger, in accordance with section 41 , to be maintained in such manner as may be prescribed. (3) The amount available in the electronic cash ledger may be used for making any payment Ex-245/2017 76 towards tax, interest, penalty, fees or any other amount payable under the provisions of this Act or the rules made thereunder in such manner and subject to such conditio ns and within such time as may be prescribed. (4) The amount available in the electronic credit ledger may be used for making any payment towards output tax under this Act or under the I ntegrated Goods and Services T ax Act in such manner and subject to suc h conditions and within such time as may be prescribed. (5) The amount of input tax credit available in the electronic credit ledger of the registered person on account of –– (a) integrated tax shall first be utilised towards payment of integrated tax and the amount remaining, if any, may be u tilised towards the payment of c entral t ax a nd State t ax , or as the case may be, Union territory tax, in that order; (b) the central tax shall first be utilised towards payment of c entral tax and the amount remaining, if any, may be utilised towards the payment of integrated tax; (c) the State tax shall first be utilised towards payment of State tax and the amount remaining, if any, may be utilised towards the payment of integrated tax; (d) the Union territory tax shall first be utilised towards payment of Union territory tax and the amount remaining, if any, may be utilised towards the payment of integrated tax; (e) the central tax shall not be utilised towards payment of State tax or Union territory tax; and (f) the State tax or Union territory tax shall not be utilised towards payment of central tax . Ex-245/2017 77 (6) The balance in the electronic cash ledger or electronic credit ledger after payment of tax, interest, penalty, fee or any other amount payable under this Act or the rules made thereunder may be refunded in accordance with the provisions of section 54 . (7) All liabilities of a taxable person under this Act shall be recorded and maintained in an electronic liability register in such manner as may be prescribed. (8) Every taxable person shall discharge his tax and other dues under this Act or the rules made t hereunder in the following order, namely: –– (a) self -assessed tax, and other dues related to returns of previous tax periods; (b) self -assessed tax, and other dues related to the return of the current tax period; (c) any other amount payable under this Act or the rules made thereunder including the demand determined under section 73 or section 74. (9) Every person who has paid the tax on goods or services or both under this Act shall, unless the contrary is proved by him, be deemed to have passed on the full incidence of such tax to the recipient of such goods or services or both. Ex-245/2017 78 Explanation .–– For the purposes of this section, (a) the date of credit to the account of the Government in the authorise d bank shall be deemed to be the date of deposit in the electronic cash ledger ; (b) the expression, - (i) “tax dues” means the tax payable under this Act and does not include interest, fee and penalty; and (ii) “other dues” means interest, penalty, fee or any other amount paya ble under this Act or the rules made thereunder . 50. (1) Every person who is liable to pay tax in accordance with the provisions of this Act or the rules made thereunder, but fails to pay the tax or any part thereof to the Government with in the period prescribed, shall for the period for which the tax or any p art thereof remains unpaid, pay , on his own, interest at such rate, not exceeding eighteen per cent. , as may be notified by the Government on the recommendation s of the Council. Interest on delay ed payment of tax. (2) The inter est under sub -section (1) shall be calculated , in such manner as may be prescribed , from the day succeeding the day on which such tax was due to be paid. (3) A taxable person who makes an undue or excess claim of input tax credit under sub - section (10) of section 42 or undue or excess reduction in output tax liability under sub -section (10) of section 43 , shall pay interest on such undue or excess claim or on such undue or excess reduction, as the case may be, at such rate not exceeding twenty - four per cent. , as may be notified by the Government on the recommendations of the Council. 51. (1) Notwithstanding anything to the contrary contained in this Act, the Government may mandate, - Tax deduction at source. Ex-245/2017 79 (a) a department or establishment of the Central Government or State Government; or (b) local authority; or (c) Governmental agencies; or (d) such persons or category of persons as may be notified by the Government on the recommendations of the Council, (hereafter in this sectio n referred to as “the deductor”) , to deduct tax at the rate of one per cent. from the payment ma de or credited to the supplier (hereafter in this section referred to as “the deductee”) of taxable goods or services or both, where the total value of such supply, under a contract, exceeds two lakh and fifty thousand rupees : Provided that no deduction shall be made if the location o f the supplier and the place o f supply is in a State o r Union territory which is different fro m the State or, as the case may be, Union territory of registration of the recipient . Explanation .–– For the purpose of deduction of tax specified above, the value of supply shall be taken as the amount excluding the central tax , State tax, integrated tax and cess indicated in the invo ice. (2) The amount deducted as tax under this section shall be paid to the Government by the deductor within ten days after the end of the month in which such deduction is made, in such manner as may be prescribed. (3) The deductor shall furnish to the deductee a certificate mentioning therein the contract value, rate of deduction, amount deducted, amount paid to the Government and such other particulars in such manner as may be prescribed. (4) If any deductor fails to furnish to the deductee the certificate, after deducting the tax at source, within five days of crediting the amount so deducted to the Government, Ex-245/2017 80 the deductor shall pay, by way of a late fee, a sum of one hundred rupees per day from the day after the expiry of such five day period until the failure is rectified , subject to a maximum amount of five thousand rupees . (5) The deductee shall claim credit, in his electronic cash ledger, of the tax deducted and reflected in the return of the deductor furnished under sub -section (3) of section 39 , in such manner as may be prescribed. (6) If any deductor fails to pay to the Government the amount deducted as tax under sub -section (1), he shall pay interest in accordance with the provisions of sub - section ( 1) of section 50 , in addition to the amount of tax deducted. (7) The determination of the amount in d efault under this section shall be made i n the manner specified in section 73 or section 74 . (8) The refund to the deductor or the deductee arising on account of excess or erroneous deduction shall be dealt with in accordance wi th the provisions of section 54 : Provided that no refund to the deductor shall be granted, if the amount deducted has been credited to the electronic cash ledger of the deductee. 52. (1) Notwithstanding anything to the contrary contained in this Act, every electronic commerce operator (hereafter in this section referred to as the “operator”), not being an agent, shall collect an amount calculated at such rate not exceeding one per cent. , as may be notified by the Government on the recommendations of the Council, of the net value o f taxable supplies made through it by other suppliers where the consideration with respect to such supplies is to be collected by the operator. Collection of tax at source. Ex-245/2017 81 Explanation .–– For the purposes of this sub - section, the expression "net value of taxable supplies" shall mean the aggregate value of taxable supplies of goods or services or both, other than service s notified under sub -section (5) of section 9 , made during any month by all registered persons through the operator reduced by the aggregate value of taxable supplies returned to the suppliers during the said month. (2) The power to collect the amount specified in sub -section (1) shall be without prejudice to any other mode of recovery from the operator. (3) The amount collected under sub -section (1 ) shall be paid to the Government by the operator within ten days after the end of the month in which such collection is made, in such manner as may be prescribed. (4) Every operator who collects the amo unt specified in sub -section (1 ) shall furnish a statement, electronically, containing the details of outward supplies of goods or services or both effected through it, including the supplies of goods or services or both returned through it, and the amount col lected under sub -section (1 ) during a month, in such form and manner as may be prescribed, within ten days after the end of such month. (5) Every operator who collects the amount specified in sub -section (1) shall furnish an annual statement, electronically, containing the details of outward supplies of goods or services or both effected through it, including the supplies of goods or services or both returned through it, and the amount collected under the said sub -section during the financial year, in such form and manner as may be prescribed, before the thirty first day of December following the end of such financial year. Ex-245/2017 82 (6) If any operator after furnishing a statement under sub -section (4) discovers any omission or incorrect particulars ther ein, other than as a result of scrutiny, audit, inspection or enforcement activity by the tax authorities, he shall rectify such omission or incorrect particulars in the statement to be furnished for the month during which such omission or incorrect partic ulars are noticed, subject to payment of interest, as specified in sub -section (1) of section 50 : Provided that no such rectification of any omission or incorrect particulars shall be allowed after the due date for furnishing of statement for the month of September following the end of the financial year or the actual date of furnishing of the relevant annual statement, whichever is earlier. (7) The supplier who has supplied the goods or services or both through the operator shall claim credit, in his electronic cash ledger, of the amount collected and reflected in the statement of the operator furnished under sub -section (4 ), in such manner as may be prescribed. (8) The details of supplies furnished by every operator under sub -section (4 ) shall be matched with the corresponding details of outward supplies furnished by the concerned sup plier registered under this Act in such manner and within such time as may be prescribed . (9) Where the details of outward supplies furnished by th e operator under sub -section (4 ) do not match with the corresponding details furnished by the supplier under section 37 , the discrepancy shall be communicated to both persons in such manner and within such time as may be prescribed. (10) The amount in respect of which any discrepancy is co mmunicated under sub - Ex-245/2017 83 section (9 ) and which is not rectified by the supplier in his valid return or the operator in his statement for the month in which discrepancy is communicated, shall be added to the output tax liability of the said sup plier, where the value of outward supplies furnished by the operator is more than the value of outward supplies furnished by the supplier, in his return for the month succeeding the month in which t he discrepancy is communicated in such manner as may be pr escribed. (11) The concerned supplier, in whose output tax liability any amount has been added under sub -section ( 10 ), shall pay the tax payable in respect of such supply along with interest, at the rate specified under sub - section ( 1) of section 50 on the amount so added from the date such tax was due till the date of its payment. (12) Any authority not below the rank of Deputy Commissioner may serve a notice, either before or during the course of any proceedings under this Act, requiring the operato r to furnish such details relating to — (a) supplies of goods or services or both effected through such operator during any period; or (b) stock of goods held by the suppliers making supplies through such operator in the godowns or warehouses, by whatever name called, managed by such operator and declared as additional places of business by such suppliers, as may be specified in the notice. (13) Every operator on whom a notice has be en served under sub -section (12 ) shall furnish the required information within fifteen working days of the date of service of such notice. Ex-245/2017 84 (14) Any person who fails to furnish the information required by the noti ce served under sub -section (12 ) shall, without prejudice to any action that may be t aken under section 122 , be liable to a penalty which may extend to twenty -five thousand rupees. Explanation .— For the purposes of this section, the expression “concerned supplier” shall mean the supplier of goods or services or both making supplies through the operator. 53. On utilisation of input tax credit availed under this Act for payment of tax dues under the Integrated Goods and Services Tax Act in accordance with the provisions o f sub -section (5) of section 49 , as reflected in the valid return furnished under sub -section ( 1) of section 39 , the amount collected as tax shall stand reduced by an amount equal to such credit so utilised and the Government sh all transfer an amount equal to the amount so reduced fro m the tax account to the integrated t ax account in such manner and within such time as may be prescribed. Transfer of input tax credit. CHAPTER XI REFUNDS 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 before the expiry o f two years from the relevant date in such form and manner as may be prescribed: Refund of tax. Provided that a registe red person, claiming refund of any balance in the electronic ca sh ledger in accordance with the provisio ns of sub -section (6 ) of section 49 , may claim such refund in the return furnished under section 39 in such manner as may be prescribed. Ex-245/2017 85 (2) A specialized agency of the United Nations Organization or any Multilateral Financial Institution and Organization notified under the United Nations (Privileges and Immunities) Act, 1947, Consulate or Embassy of foreign countries or any other person or class of persons , as notified under section 55 , entitled to a refund of tax paid by it on inward supplies of goods or services or both, may make an application for such refund, in such form and manner as may be prescribed, before the expiry of six mont hs from the last day of the quarter in which such supply was received. (3) Subject to the provisions of sub -section (10) , a registered person may claim refund of any unutilis ed input tax credit at the end of any tax period: Pro vided that no refund of unutilis ed input tax credit shall be allowed in cases other than - (i) zero -rated supplies made without payment of tax; (ii) where the credit has accumulated on account of rate of tax on inputs being higher than the rate of tax on output supplies ( other th an nil rated or fully exempt supplies) , except supplies of goods or services or both as may be notified by the Government on the recommendations of the Council : Provided further that no refund of un utilised input tax credit shall be allowed in cases where the goods exported out of India are subjected to export duty: Provided also that no refund o f input tax credit shall be allowed, if the supplier of goods or services or both claims refund of the integra ted tax paid on such supplies. (4) The application shall be accompanied by — (a) such documentary evidence as may be prescribed to establish that a refund is due to the applicant; and Ex-245/2017 86 (b) such documentary or other evidence (including the doc uments referred to in section 33 ) as the applicant may furnish to establish that the amount of tax and interest, if any, paid on such tax or any other amount paid in relation to which such refund is claimed was co llected from, or paid by, him and the incidence of such tax and interest had not been passed on to any other person: Provided that where the amount claimed as refund is less than two lakh rupees, it shall not be necessary for the applicant to furnish any documentary and other evidences but he may file a declaration, based on the documentary or other evidences available with him, certifying that the incidence of such tax and interest had not been passed on to any other person. (5) If, on receipt of any such application, the proper officer is satisfied that the whole or part of the amount claimed as refund is refundable, he may make an order accordingly and the amount so determined shall be credited to the Fund referred to in section 57 . (6) Notwithstanding anything contained in su b- section (5) , the proper officer may, in the case of any claim for refund on account of zero -rated supply of goods or services or both made by registered persons, other than such category of registered persons as may be notified by the Government on the recommendation s of the Council, refund on a provisional basis, ninety per cent. of the total amount so claimed, excluding the amount of input tax credit provisionally accepted, in such manner and subject to such conditions, limitations and safeguards as may be prescribed and thereafter make an order under sub -section (5) for final settlement of the refund claim after due verification of documents furnished by the applicant. (7) The proper officer shall issue the order under sub -section (5) within sixty days from Ex-245/2017 87 the date of receipt of application complete in all respects. (8) Notwithstanding anything contained in sub - section (5), the refundable amount shall, instead of being credited to the Fund, be paid to the applicant, if such amount is relatable to – (a) refund of tax paid on zero -rated supplies of goods or services or both or on inputs or input services used in making such zero -rated supplies; (b) refund of unutilised input tax credit under sub -section (3); (c) refund of tax paid on a supply which is not provided, either wholly or partially, and for which invo ice has not been issued , or where a refund voucher has been issued ; (d) refund of tax in pursuance of section 77 ; (e) the tax and interest, if any, or any other amount paid by the applicant, if he had not passed on the incidence o f such tax and interest to any other person; or (f) the tax or interest borne by such o ther class of applicants as the Government may, on the recommendations of the Council, by notification, specify . (9) Notwithstanding anything to the contrary contained in any judgment, decree, order or direction of the Appellate Tribunal or any court or in any other provisions of this Act or the rules made thereunder or in any other law for the time being in force, no refund shall be made except in accordance with t he provisions of sub -section (8 ). (10) Where any ref und is due under sub - section (3 ) to a registered person who has defaulted in furnishing any return or w ho is Ex-245/2017 88 required to pay any tax, interest or penalty, which has not been stayed by any court, Tribunal or Appellate Authority by the specified date, the proper officer may — (a) withhold payment of refund due until the said person has furnished the return or paid the tax, interest or penalty, as the case may be; (b) deduct from the refund due, any tax, interest, penalty, fee or any other amount which the taxable person is liable to pay but which remains unpaid under this Act or under the existing law . Explanation .–– For the purposes of this sub - section, the expression “specified date” shall mean the last date for filing an appeal under this Act. (11) Where an order giving rise to a refund is the subject matter of an appeal or further proceedings or where any other proceedings under this Act is pending and the Commissioner is of the opinion that grant of such refund is likely to adversely affect the rev enue in the said appeal or other proceedings on account of malfeasance or fraud committed, he may, after giving the taxable person an opportunity of being heard, withhold the refund till such time as he may determine. (12) Where a refund is withheld under s ub - section (11), the taxable person shall , notwithstanding anything contained in section 56, be entitled to interest at such rate not exceeding six per cent. as may be notified on the recommendations of the Council , if as a result of the appeal or further proceedings he becomes entitled to refund . (13) Notwithstanding anything to the contrary contained in this section, the amount of advance tax deposited by a casual taxable person or a non -resident taxable Ex-245/2017 89 person under sub -section (2) of section 27 , shall not be refunded unless such person has, in respect of the entire period for which the certificate of registration granted to him had remained in force, furnished all the returns required under section 39 . (14) Notwithstanding anything contained in this section, no refund under sub -section ( 5) or sub -sectio n (6 ) shall be paid to an applicant, if the amount is less than one thousand rupees. Explanation .— For the purposes of this section, – – (1) “refund” includes refund of tax paid on zero -rated supplies of goods or services or both or on inputs or input services used in making such zero -rated supplies , or refund of tax on the supply of goods regarded as deeme d exports, or refund of unutilis ed input tax credit as provided under sub -section ( 3). (2) “relevant date” means – (a) in the case of goods exported out of India where a refund of tax paid is available in respect of goods themselves or, as the case may be, the inputs or input services used in such goods, –– (i) if the goods are exported by sea or air, the date on which the ship or the aircraft in which such goods are loaded, leaves India; or (ii) if the goods are exported by land, the date on which such goods pass the frontier; or (iii) if the goods are exported by post, the date of despatch of goods by the Post Office concerned to a place outside India; Ex-245/2017 90 (b) in the case of supply o f goods regarded as deemed exports where a refund of tax paid is available in respect of the goods, the date on which the return relating to such deemed exports is furnished; (c) in the case of services exported out of India where a refund of tax paid is available in respect of services themselves or, as the case may be, the inputs or input services used in such services, the date of –– (i) receipt of payment in convertible foreign exchange, where the supply of services had been completed prior to the receipt of such payment; or (ii) issue of invoice, where payment for the services had been received in advance prior to the date of issue of the invoice; (d) in case where the tax becomes refundable as a consequence of judgment, decree, order or direction of the Appellate Authority, Appellate Tribunal or any court, the date of communication of such judgment, decree, order or direction; (e) in the case of refund of un utilised input tax credit under sub -section (3 ), the end of the financial year in which such claim for refund arises; (f) in the case where tax is paid provisionally under this Act or the rules made thereunder, the date of adjustment of tax after the final assessment thereof; (g) in the case of a person, other than the supplier, the date of receipt of goods or services or both by such person; and (h) in any other case, the date of payment of tax. 46 of 1947. 55. The Government may, on the reco mmendations of the Council, by notification, specify a ny specialized agency of the United Nations Organization or any Multilateral Financial Institution and Organization notified under the United Nations (Privileges and Immun ities) Act, 1947, Consulate or Embassy o f foreign Refund in certain cases. Ex-245/2017 91 countries and any other person or class of persons as may be specified in this behalf, who shall, subject to such conditions and restrictions as may be prescribed, be entitled to claim a refund of taxes pai d on the notified supplies of goods or services or both received by them. 56. If any tax ordered to be refunded under sub - section ( 5) of section 54 to any applicant is not refunded within sixty days from the date of receipt of application under sub -section (1) of that section, interest at such rate not exceeding six per cent . as may be specified in the notification issued by the Government on the recommendations of the Council shall be payable in respect of such refund from the date immediately after the expiry of sixty days fro m the date of receipt of application under the said sub -section till the date of refund of such tax: Interest on delayed refunds. Provided that where any claim o f refund arises from an order passed by an adjudicating authority or Appellate Authority or Appellate Tribunal or court which has attained finality and the same is not refunded within sixty days from the date of re ceipt of application filed consequent to such order, interest at such rate not exceeding nine per cent. as may be notified by the Government on the recommendations of the Council shall be payable in respect of such refund from the date immediately after th e expiry of sixty days from the date of receipt of application till the date of refund . Explanation .–– For the purposes of this section, where any order of refund is made by an Appellate Authority, Appellate Tribunal or any court against an order of the proper officer under sub -section (5) of section 54 , the order passed by the Appellate Authority, Appel late Tribunal or by the court shall be deemed to be an order passed under the said sub -section (5). 57. The Government shall constitute a Fund, to be called the Consumer Welfare Fund and there shall be credited to the Fund, –– Consumer Welfare Fund. (a) the amount re ferred to in sub -section (5) of section 54 ; Ex-245/2017 92 (b) any income from investment of the amount credited to the Fund; and (c) such other monies received by it , in such manner as may be prescribed. 58. (1) All sums credited to the Fund shall be utilised by the Government for the welfare o f the consumers in such manner as may be prescribed. Utilisation of Fund. (2) The Government or the authority specified by it shall maintain proper and separate account and other relevant records in relation to the Fund and prepare an annual statement of accounts in such form as may be prescribed in consultation with the Comptroller and Auditor General of India. CHAPTER – X II ASSESSMENT 59. Eve ry registered person shall self -assess the taxes payable under this Act and furnish a return for each tax period as specified under section 39. Self -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 applicable thereto, he may request the proper officer in writing giving reasons for payment of tax on a provisional basis and the proper officer shall pass an order, within a period not later than nine ty days from the date of receipt of such request, allowing payment of tax on provisional basis at such rate or on such value as may be specified by him. Provisional assessment . (2) The payment of tax on provisional basis may be allowed, if the taxable person executes a bond in such form as may be prescribed, and with such surety or security as the proper officer Ex-245/2017 93 may deem fit, binding the taxable person for payment of the difference b etween the amount of tax as may be finally assessed and the amount of tax provisio nally assessed. (3) The proper officer shall, within a period not exceeding six months from the date of the communication of the order issued under sub - section (1), pass the final assessment order after taking into account such information as may be required for finalizing the assessment: Provided that the period specified in this sub - section may, on sufficient cause being shown and for reasons to be recorded in writing, be extended by the Jo int Commissioner or Additional Commissio ner for a further period not exceeding six months and by the Co mmissioner for such further period not exceeding four years. (4) The registered person shall be liable to pay interest on any tax pay able on the supply of goods or services or both under provisio nal assessment but not paid on the due date specified under sub -section ( 7) of section 39 or the rules made thereunder, at the rate specified under sub -section (1) of section 50 , from the first day after the d ue date of payment of tax in respect of the said supply of goods or services or both till the date of actual payment, whether such amount is paid before or after the issuance of order for final assessment (5) Where the registered person is entitled to a refund consequent to the order of final assessment under sub -section (3), subject to the provisions of sub -section (8) of section 54 , interest shall be paid on such refund as provided in section 56. 61. (1) The proper officer may scrutinize the return and related particulars furnished by the registered person to verify the correctness of the return and inform him o f the discrepancies noticed, if any, in such manner as may be prescribed and seek his explanation thereto . Scrutiny of returns. Ex-245/2017 94 (2) In case the explanation is found acceptable, the registered person shall be informed accordingly and no further action shall be taken in this regard . (3) In case no satisfactory explanation is furnished within a period of thirty days of being informed by the proper officer or such further period as may be permitted by him or where the registered person, after accepting the discrepancies, fails to take the c orrective measure in his return for the month in which the discrepancy is accepted, the proper officer may initiate appropriate action including those under section 65 or section 66 or section 67 , or proceed to determine the tax and other dues under sectio n73 or section 74. 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 section 45 , even after the service of a notice under section 46 , the prope r officer may proceed to assess the tax liability of the said person to the best of his judgement taking into account all the relevant material which is available or which he has gathered and issue an assessment order within a period of five years fro m the date specified under section 44 for furnishing of the annual return for the financial year to which the tax not paid relates. Assessment of non -filers of returns. (2) Where the registered person furnishes a valid return within thirty days o f the service of the assessment order under sub -section (1), the said assessment order shall be deemed to have been withdrawn but the liability for payment of interest under sub -section (1) of section 50 or for payment of late fee under section 47 shall continue. 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 so or whose registration has been cancelled under sub -section (2) of section 29 but who was liable to pay tax, the proper officer may proceed to assess the tax liability of Assessment of unregistered persons. Ex-245/2017 95 such taxable person to the best of his judgement for the relevant tax periods and issue an assessment order within a period of five years from the date specified under section 44 for furnishing of the annual return for the financial year to which the tax not paid relates: Provided that no such assessment order shall be passed without giving the person an opportunity of being heard. 64. (1) The proper officer may, on any evidence showing a tax liability o f a person coming to his notice, with the previous permission of Additional Co mmissioner or Joint Commissio ner, proceed to assess the tax liability o f such person to protect the interest of reven ue and issue an assessment order, if he has sufficient grounds to believe that any delay in doing so may adversely affect the interest of revenue: Summary assessment in certain special cases. Provided that where the taxable person to who m the liability pertains is not ascertainable and such liability pertains to supply of goods, the person in charge o f such goods shall be deemed to be the taxable person liable to be assessed and liable to pay tax and any other amount due under this section. (2) On an app lication made by the taxable person within thirty days fro m the date of receipt of order passed under sub -section (1) or on his own motion, if the Additional Commissioner or Joint Commissio ner considers that such order is erroneous, he may withdraw such or der and follow the procedure laid down in section 73 or section 74. CHAPTER XIII AUDIT 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 Audit by tax authorities. Ex-245/2017 96 for such period, at such frequency and in such manner as may be prescribed. (2) The officers referred to in sub -section (1) may conduct audit at the place of business of the registered person or in their office. (3) The registered person shall be informed by way of a notice not less than fifteen working days prior to the conduct of audit in such manner as may be prescribed. (4) The audit under sub -section (1) shall be completed within a period of three months from the date of commencement of the audit: Provided that where the Co mmissioner is satisfied that audit in respect of such registered person cannot be completed within three months, he may, for the reasons to be recorded in writing, extend the period by a further period not exceeding six months. Explanation .–– For the purposes of this sub - section, the expressio n “co mmencement of audit” shall mean the date on which the records and other documents, called for by the tax authorities, are made available by the registered person or the actual institution of audit at the place of business, whichever is later. (5) During the course of audit, the authorised officer may require the registered person,–– (i) to afford him the necessary facility to verify the books of account or other documents as he may require; (ii) to furnish such information as he may require and render assistance for timely completion of the audit. (6) On conclusion of audit, the proper officer shall, within thirty days , inform the registered person, whose rec ords are audited, about the findings, his rights and Ex-245/2017 97 obligations and the reasons for such findings. (7) Where the audit conducted under sub - section (1) results in detection of tax not paid or short paid or erroneously refunded, or input tax credit wrongly availed or utilised, the proper officer may initiate action under section 73 or section 74 . 66. (1) If a t any stage of scrutiny, inquiry, investigation or any other proceedings before him, any officer not below the rank of Assistant Commissio ner, having regard to the nature and complexity of the case and the interest of revenue, is of the opinion that the va lue has not been correctly declared or the credit availed is not within the normal limits, he may, with the prior approval of the Co mmissioner, direct such registered person by a co mmunication in writing to get his records including books of account examined and audited by a chartered accountant or a cost accountant as may be no minated by the Commissioner. Special audit. (2) The chartered accountant or cost accountant so nominated shall, within the period of ninety days, submit a report of such audit duly signed and certified by him to the said Assistant Commissioner mentioning therein such other particulars as may be specified: Provided that the Assistant Co mmissioner may, on an application made to him in this behalf by the registered person or the chartered accountant or cost accountant or for any material and sufficient reason, extend the said period by a further period of ninety days. (3) The provisions of sub -section (1) shall have effect notwithstanding that the accounts of the registered person have been audited under any other provisions of this Act or any other law for the time being in force. (4) The registered person shall be given an opportunity of being heard in respect of any material gathered on the basis of special Ex-245/2017 98 audit under sub -section (1) which is proposed to be used in any proceedings against him under this Act or the rules made thereunder. (5) The expenses of the examination and audit of records under sub -section (1), including the remuneration of such chartered accountant or cost accountant, shall be determined and paid by the Commissioner and such determination shall be final. (6) Where the special audit conducted under sub -section (1) results in detection of tax not paid or short paid or erroneously r efunded, or input tax credit wrongly availed or utilised, the proper officer may initiate action under section 73 or section 74 . CHAPTER XIV INSPECTION, SEARCH, SEIZURE AND ARREST 67. (1) Where the proper officer, not below the rank of Joint Commissio ner, has reasons to believe that –– Power of inspection, search and seizure. (a) a taxable person has suppressed any transaction relating to supply of goods or services or both or the stock of goods in hand, or has claimed input tax credit in excess of his entitlement under this Act or has indulged in contravention of any o f the pr ovisio ns of this Act or the rules made thereunder to evade tax under this Act; or (b) any person engaged in the business o f transporting goods or an owner or operator of a warehouse or a godown or any other place is keeping goods which have escaped pa yment of tax or has kept his accounts or goods in such a manner as is likely to cause evasion of tax payable under this Act, he may authorise in writing any other officer of tax to inspect any places of business of the Ex-245/2017 99 taxable person or the persons engaged in the business of transporting goods or the owner or the operator of warehouse or godown or any other place . (2) Where the proper officer, not below the rank of Joint Commissioner, either pursuant to an inspection car ried out under sub -section (1) or otherwise, has reasons to believe that any goods liable to confiscation or any documents or books or things, which in his opinion shall be useful for or relevant to any proceedings under this Act, are secreted in any place , he may authorise in writing any other officer of State tax to search and seize or may himself search and seize such goods, documents or books or things: Provided that where it is not practicable to seize any such goods, the proper officer , or any officer authorised by him, may serve on the owner or the custodian of the goods an order that he shall not remove, part with, or otherwise deal with the goods except with the previous permission of such officer: Provided further that the docume nts or books or things so seized shall be retained by such officer only for so long as may be necessary for their examination and for any inquiry or proceedings under this Act. (3) The documents, books or things referred to in sub -section (2) or any other documents, books or things produced by a taxable person or any other person, which have not been relied up on for the issue of notice under this Act or the rules made thereunder, shall be returned to such person within a period not exceeding thirty days of the issue of the said notice. (4) The officer authorised under sub -section (2) shall have the power to seal or break open the door of any premises or to break open any almirah , electronic devices, box, receptacle in which any goods, accounts, Ex-245/2017 100 registers or documents of the person are suspected to be concealed, where access to such premises, almirah , electronic devices, box or receptacle is denied. (5) The person from whose custody any documents are seized under sub -section (2) shall be entitled to make copies thereof or take extracts therefrom in the presence of an authorised officer at such place and time as such officer may indicate in this behalf except where making such copies or taking such extracts may, in the opinion of the proper officer , prejudicially affect the investigation. (6) The goods so seized under sub -section (2) shall be released, on a provisional basis, upon execution of a bond and furnishing of a security, in such manner and of such quantum, respectively, as may be prescribed or on payment of applicable tax, interest and penalty payable, as the case may be. (7) Where any goods are seized under sub - section (2) and no notice in respect thereof is given within six months of the seizure of the goods, the goods shall be returned to the person from whose possession they were seized: Provided that the period of six mo nths may, on sufficient cause being shown, be extended by the proper officer for a further period not exceeding six months. (8) The Government may, having regard to the perishable or hazardous nature of any goods, depreciation in the value of the goods with the passage of time, constraints of storage space for the goods or any other relevant considerations, by notification, specify the goods or class of goods which shall, as soon as may be after its seizure under sub -section (2), be disposed of by the proper officer in such manner as may be prescribed. Ex-245/2017 101 (9) Where any goods, being goods specified under sub -section (8), have been seized by a proper officer , or any officer authorised by him under sub -section (2), he shall prepare an inventory of such goods in such manner as may be prescribed. 2 of 1974. (10) The provisions of the Code of Criminal Procedure, 1973, relating to search an d seizure, shall, so far as may be, apply to search and seizure under this section subject to the modification that sub -section (5) of section 165 of the said Code shall have effect as if for the word “Magistrate ”, wherever it occurs, the word “Commissione r” were substituted. (11) Where the proper officer has reasons to believe that any person has evaded or is attempting to evade the payment of any tax, he may, for reasons to be recorded in writing, seize the accounts, registers or documents of such person produced before him and sh all grant a receipt for the same, and shall retain the same for so long as may be necessary in connection with any proceedings under this Act or the rules made thereunder for prosecution. (12) The Com missioner or an officer authoris ed by him may cause purc hase of any goods or service s or both by any person authoris ed by him from the business premises of any taxable person, to check the issue of tax invoices or bills of supply by such taxable person, and on return of goods so purchased by such officer, such taxable person or any person in charge of the business premises shall refund the amount so paid towards the goods after cancelling any tax invoice or bill of supply issued earlier. 68. (1) The Government may require the person in charge of a conveyance carrying any consignment of goods of value exceeding such Inspection of goods in movem ent. Ex-245/2017 102 amount as may be specified to carry with him such documents and such devices as may be prescribed. (2) The details of documents required to be carried under sub -section (1) shall be validated in such manner as may be prescribed. (3) Where any conveyance referred to in sub - section (1) is intercepted by the proper officer at any place, he may require the person in charge of the said conveyance to produce the documents prescribed under the said sub -section and devices for verification, and the said person shall be liable to produce the documents and devices and also allow the inspection of goods. 69. (1) Where the Commissio ner has reasons to believe that a person has committed any offence specified in clause (a) or clause (b) o r clause (c) or clause (d) of sub -section (1) of section 132 which is punishable under clause (i) or (ii) of sub -section (1) , or sub -section (2) of the said section , he may, by order, authorise any officer of tax to arrest such person. Power to arrest. (2) Where a person is arrested under sub - section (1) for an offence specified under sub -section ( 5) of section 132 ,the officer authorised to arrest the person shall inform such person of the grounds of a rrest and produce him before a M agistrate within twenty four hours. 2 of 1974. (3) Subject to the provisions of the Code of Criminal Procedure, 1973, -- (a) where a person is arrested under sub -section (1) for any offence specified unde r sub -section ( 4) of section 132 , he shall be admitted to bail or in default of bail, f orwarded to the custody of the M agistrate; (b) in the case of a non -cognizable and bailable offence, the Deputy Commissioner or the Assistant Ex-245/2017 103 Commissio ner shall, for the purpose of releasing an arrested person on bail or otherwise, have the same powers and be subject to the same provisions as an officer -in-charge of a police station 5 of 1908 70. (1) The proper officer under this Act shall have power to summo n any person whose attendance he considers necessary e ither to give evidence or to produce a document or any other thing in any inquiry in the same manner, as provided in the case of a civil court under the provisions of the Code of Civil Procedure, 1908. Power to summo n persons to give evidence and produce documents. 45 of 1860. (2) Every such inquiry referred to in sub -section (1) shall be deemed to be a “judicial proceedings ” within the meaning of section 193 and section 228 of the Indian Pena l Code . 71. (1) Any officer under this Act ,authorised by the proper officer not below the rank of Joint Commissio ner , shall have access to any place of business of a registered person to inspect books of account, documents, computers, computer programs, computer software whether installed in a co m puter or otherwise and such other things as he may require and which may be available at such place, for the purposes of carrying out any audit, scrutiny, verification and checks as may be necessary to safeguard the interest of revenue. Access to busines s premises. (2) Every person in charge of place referred to in sub -section (1) shall, on demand, make available to the officer authoris ed under sub -section (1) or the audit party deputed by the proper officer or a cost accountant or chartered accountant nomi nated under section 66–– (i) such records as prepared or maintained by the registered person and declared to the proper officer in such manner as may be prescribed; (ii) trial balance or its equivalent; Ex-245/2017 104 (iii) statements of annual financial accounts, duly audited, wherever required; 18 of 2013. (iv) cost audit report, if any, under section 148 of the Companies Act, 2013; 43 of 1961. (v) the inco me -tax audit report, if any, under section 44AB of the Income -tax Act, 1961; and (vi) any other relevant record , for the scrutiny by the officer or audit party or the chartered accountant or cost accountant within a period not exceeding fifteen working days fro m the day when such demand is made, or such further period as may be allowed by the said officer or the audit party or the chartered accountant or cost accountant. 72. (1) All officers of Police, Railways, Customs , and those officers engaged in the collection o f land revenue, including village officers, officers of tax and officers of the Union territory tax shall assist the proper officers in the implementation of this Act. Officers to assist proper officers. (2) The Government may, by notification, empower and require any other class of officers to assist the proper officers in the implementation of this Act when called upon to do so by the Commissioner. CHAPTER XV DEMANDS AND RECOVERY 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 ha s been wrongly availed or utilis ed for any reason, other than the reason of fraud or any wilful misstatement or suppression o f facts to evade tax, he shall serve notice on the person chargeable with tax which has not been so paid or which has been so short paid or to whom the refund has erroneously been made, or who has wrongly availed or utilised input tax credit, Determination of tax not paid or short paid or erroneous ly refunded or input tax credit wrongly availed or utilis ed for any reason other than fraud or any wilful misstatement or suppression of facts. Ex-245/2017 105 requiring him to show cause as to why he should not pay the amount specified in the notice alo ng with interest payable thereon under section 50 and a penalty leviable under the provisions of this Act or the rules made thereunder. (2) The proper officer shall issue the notice under sub -section ( 1) at least three months prior to the time limit specified in sub - section (10) for issuance of order. (3) Where a notice has been issued for any period under sub -section (1), the proper officer may serve a statement, containing the details of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilis ed for such periods oth er than those covered under sub -section (1), on the person chargeable with tax. (4) The service of such statement shall be deemed to be service of notice on such person under sub -section (1), subject to the condition that the grounds relied upon for such tax periods other than those covered under sub -section (1) are the same as are mentioned in the earlier notice. (5) The person chargeable with tax may, before service of notice under sub -section (1) or, as the case may be, the statement under sub - section ( 3), pay the amount of tax along with interest payable thereon under section 50 on the basis of his own ascertainment of such tax or the tax as ascertained by the proper officer and inform the proper officer in writing of such payment. (6) The proper offic er, on receipt of such information, shall not serve any notice under sub -section (1) or, as the case may be, the statement under sub -section (3 ), in respect of the tax so paid or any penalty payable under the provisions of this Act or the rules made thereu nder . Ex-245/2017 106 (7) Where the proper officer is of the opinion that the amount paid under sub -section ( 5) falls short of the amount actually payable, he shall proceed to issue the notice as provided for in sub -section (1) in respect of such amount which falls short of the amount actually payable. (8) Where any person chargeable with tax under sub -section (1) or sub -section ( 3) pays the said tax along with interest payable under section 50 within thirty days of issue of show cause notice, no penalty shall be payable and all proceedings in respect of the said notice shall be deemed to be concluded. (9) The proper officer shall, after considering the representation, if any, made by person cha rgeable with tax, determine the amount of tax, interest and a penalty equivalent to ten per cent. of tax or ten thousand rupees, whichever is higher, due from such person and issue an order. (10) The proper officer shall issue the order under sub -section (9 ) within three years from the due date for furnishing of annual return for the financial year to which the tax not paid or short paid or input tax credit wrongly availed or utilis ed relates to or within three years from the date of erroneous refund. (11) Notwithstanding anything contained in sub -section (6) or sub -section (8), penalty under sub -section (9) shall be payable where any amount of self -assessed tax or any amount collected as tax has not been paid within a period of thirty days from the due date of payment of such tax. 74. (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 has been wrongly availed or utilised by reason of fraud, or any wilful misstatement or Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by Ex-245/2017 107 suppression of facts to evade tax, he shall serve notice on the person chargeable with tax which has not been so paid or which has been so short paid or to whom the refund has erroneously been made, or who has wrongly availed or utilised input tax credit , requiring him to show cause as to why he should not pay the amount specified in the notice along with interest payable thereon under section 50 and a penalty equivalent to the tax specified in the notice. reason of fraud or any wilful misstatement or suppression of facts. (2) The proper officer shall issue the notice under sub -section (1) at least six months prior to the time l imit specified in sub - section (10) for issuance of order. (3) Where a notice has been issued for any period under sub -section (1), the proper officer may serve a statement, containing the details of tax not paid or shor t paid or erroneously refunded or input tax credit wrongly availed or utilised for such periods other than those covered under sub -section (1), on the person chargeable with tax. (4) The service of statement under sub -section (3) shall be deemed to be service of notice under sub -section (1) of section 73 , subject to the condition that the grounds relied upon in the said statement, except the ground of fraud, or any wilful -misstatement or suppression of facts to evade tax, for periods other than those co vered under sub - section (1) are the same as are mentioned in the earlier notice. (5) The person chargeable with tax may, before service of notice under sub -section (1), pay the amount of tax along with interest payable under section 50 and a penalty equ ivalent to fifteen per cent. of such tax on the basis of his own ascertainment of such tax or the tax as ascertained by the proper officer and inform the proper officer in writing of such payment. Ex-245/2017 108 (6) The proper officer, on receipt of such information, shall not serve any notice under sub -section (1), in respect of the tax so paid or any penalty payable under the provisions of this Act or the rules made thereunder. (7) Where the proper officer is of the opinion that the amount paid under sub -section ( 5) falls short of the amount actually payable, he shall proceed to issue the notice as provided for in sub -section (1) in respect of such amount which falls short of the amount actually payable. (8) Where any person chargeable with tax under sub -section (1) pays the said tax along with interest payable under section 50 and a penalty equivalent to twenty five per cent. of such tax within thirty days of issue of the notice, all proceedings in respect of the s aid notice shall be deemed to be concluded. (9) The proper officer shall, after considering the representation, if any, made by the person chargeable with tax, determine the amount of tax, interest and penalty due from such person and issue an order. (10) The proper officer shall issue the order under sub -section ( 9) within a period of five years from the due date for furnishing of annual return for the financial year to which the tax not paid or short paid or input tax credit wrongly availed or utilised re lates to or within five years from the date of erroneous refund. (11) Where any person served with an o rder issued under sub -section ( 9) pays the tax along with interest payable thereon under section 50 and a penalty equivalent to fifty per cent. of such tax within thirty days of communication of the order, all proceedings in respect of the said notice shall be deemed to be concluded. Ex-245/2017 109 Explanation 1.– For the purposes of section 73 and this section, — (i) the expression “all proceedings in respect of the said notice” shall not include proceedings under section 132; (ii) where the notice under the same proceedings is issued to the main person liable to pay tax and some other persons, and such proceedin gs against the main person have been concluded under section 73 or section 74 , the proceedings against all the persons liable to pay penalt y under section s 122, 125, 129 and 130 are deemed to be concluded . Explanation 2.–– For the purposes of this Act, the expression “suppression” shall mean non - declaration of facts or information which a taxable person is required to declare in the return, statement, report or any other document furnished under this Act or the rules made thereunder, or failure to furnish any information on being asked for, in writing, by the proper officer. 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 excluded in co mputing the period specified in sub -sections ( 2) and ( 10 ) of section 73 or sub -sections ( 2) and ( 10 ) of section 74 , as the case may be. General provisions relating to determination of tax. (2) Where any Appellate Authority or Appellate Trib unal or court concludes that the notice issued under sub -section ( 1) of section 74 is not sustainable for the reason that the charges of fraud or any wilful misstatement or suppression of facts to evade tax has not been established against the person to wh om the notice was issued, the proper officer shall determine the tax payable by such person, deeming as if the notice were issued under sub -section ( 1) of section 73 . Ex-245/2017 110 (3) Where any order is required to be issued in pursuance of the direction of the Appellate Authority or Appellate Tribunal or a court, such order shall be issued within two years from the date of communication of the said direction. (4) An opportunity of hearing shall be granted where a request is received in writing from the person ch argeable with tax or penalty, or where any adverse decision is contemplated against such person. (5) The proper officer shall, if sufficient cause is shown by the person chargeable with tax, grant time to the said person and adjourn the hearing for reasons to be recorded in writing: Provided that no such adjournment shall be granted for more than three times to a person during the proceeding s. (6) The proper officer, in his order, shall set out the relevant facts and the basis of his decision. (7) The amount of tax, interest and penalty demanded in the order shall not be in excess of the amount specified in the notice and no demand shall be confirmed on the grounds other than the grounds specified in the notice. (8) Where the Appellate Authority or Appellate Tribunal or court modifies the amount of tax determined by the proper officer, the amount of interest and penalty shall stand modified accordingly, taking into account the amount of tax so modified. (9) The interest on the tax short paid or not paid shall be payable whether or not specified in the order determining the tax liability. (10) The adjudication proceedings shall be Ex-245/2017 111 deemed to be concluded ,if the order is not issued within three years as provided for in sub -section ( 10 ) of section 73 or within five years as provided for in sub -section ( 10 ) of section 74. (11) An issue on which the Appellate Authority or the Appellate Tribunal or the High Court has given its decision which is prejudicial to the interest of revenue in some other proceedings and an appeal to the Appellate Tribunal or the High Court or the Supreme Court against such decision of the Appellate Authority or the Appellate Tribunal or the High Court is pending, the period spent between the date of the decision of the Appellate Autho rity and that of the Appellate Tribunal or the date of decision of the Appellate Tribunal and that of the High Court or the date of the decision of the High Court and that of the Supreme Court shall be excluded in computing the period referred to in sub - section ( 10 ) of section 73 or sub -section (10 ) of section 74 where proceedings are initiated by way of issue of a show cause notice under the said sections. (12) Notwithstanding anything contained in section 73 or section 74 , where any amount of self -asses sed tax in accordance with a return furnished under section 39 remains unpaid, either wholly or partly, or any amount of interest payable on such tax remains unpaid, the same shall be recovered under the provisions of section 79 . (13) Where any penalty is i mposed under section 73 or section 74 , no penalty for the same act or omission shall be imposed on the same p erson under any other provision of this Act. 76. (1) Notwithstanding anything to the contrary contained in any order or direction of any Appellate Authority or Appellate Tribunal or Tax collected but not paid to Government. Ex-245/2017 112 court or in any other provisions o f this Act or the rules made thereunder or any other law for the time being in force , eve ry person who has collected from any other person any amount as representing the tax under this Act, and has not paid the said amount to the Government, shall forthwith pay the said amount to the Government, irrespective of whether the supplies in respect of which such amount was collected are taxable or not. (2) Where any amount is required to be paid to the Government under sub -section (1), and which has not been so paid, the proper officer may serve on the person liable to pay such amount a notice requiring him to show cause as to why the said amount as specifie d in the notice, should not be paid by him to the Government and why a penalty equivalent to the amount specified in the notice should not be imposed on him under the provisions of this Act. (3) The proper officer shall, after considering the representatio n, if any, made by the person on whom the notice is served under sub -section (2), determine the amount due from such person and thereupon such person shall pay the amount so determined. (4) The person referred to in sub -section (1) shall in addition to paying the amount referred to in sub -section (1) or sub -section (3) also be liable to pay interest thereon at the rate specified under section 50 from the date such amount was collected by him to the date such amount is paid by him to the Government. (5) An opportunity of hearing shall be granted where a request is received in writing from the person to whom the notice was issued to show cause. (6) The proper officer shall issue an order within one year from the date of issue of the notice. Ex-245/2017 113 (7) Where the issuance of order is stayed by an order of the court or Appellate Tribunal, the period of such stay shall be excluded in computing the period of one year. (8) The proper officer, in his order, shall set out the relevant facts and the basis of his decision. (9) The amount paid to the Government under sub -section (1) or sub -section (3) shall be adjusted against the tax payable, if any , by the person in relation to the supplies referred to in sub -section (1). (10) Where any surplus is left after the adjustment under sub -section (9), the amount of such surplus shall either be credited to the Fund or refunded to the person who has borne the incidence of such amount. (11) The person who has borne the incidence of the amount, may apply for the refund of the same in accordance with the provisions of section 54 . 77. (1) A registered person who has paid the central tax and State tax on a transaction considered by him to be an intra -State supply, but which is subsequently held to be an inter -State supply, shall be refunded the amount of tax es so paid in such manner and subject to such conditions as may be prescribed . Tax wrongfully collect ed and paid to Central Government or State Government. (2) A registered person who has paid integrated tax on a transaction considered by him to be an inter -State supply, but which is subsequently held to be an intra -State supply, shall not be required to pay any interest on the amount of State tax payable . 78. An y 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 fro m th e date of service of such Initiation of recovery proceedings. Ex-245/2017 114 order failing which recovery proceedings shall be initiated: Provided that where the proper officer considers it expedient in the interest of revenue, he may, for reasons to be recorded in writing, require the said taxable person to make such payment within such period less than a period of thr ee months as may be specified by him. 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 recover the amount by one or more of the fo llowing modes, namely: –– Recovery o f tax. (a) the proper officer may deduct or may require any other specified officer to deduct the amount so payable from any money owing to such person which may be under the control o f the proper officer or such other specified officer; (b) the proper officer may recover or may require any other specified officer to recover the amount so payable by detaining and selling any goods belonging to such person which are under the control of the proper officer or such other specified officer; (c) (i) the proper officer may, by a notice in writing, require any other person from whom money is due or may become due to such person or who holds or may subsequently hold money for or on account of such person, to pay to the Government either forthwith upon the money becoming due or being held, or within the time specified in the notice not being before the money becomes due or is held, so much o f the money as is sufficient to pay the amount due from such person or the whole of the money when it is equal to o r less than that amount; Ex-245/2017 115 (ii) every person to whom the notice is issued under sub -clause (i) shall be bound to comply with such notice, and in particular, where any such notice is issued to a post office, banking company or an insurer, it shall not be necessary to produce any pass book, deposit receipt, policy or any other document for the purpose of any entry, endorsement or the like being made before payment is made, notwithstanding any rule, practice or requirement to the contrary; (iii) in case the person to whom a notice under sub -clause (i) has been issued, fails to make the payment in pursuance thereof to the Government, he shall be deemed to be a defaulter in respect of the amount specified in the notice and all the consequences of this Act or the rules made thereunder shall follow; (iv) the officer issuing a notice under sub -clause (i) may, at any time , amend or revoke such notice or extend the time for making any payment in pursuance of the notice; (v) any person making any payment in compliance with a notice issued under sub - clause (i) shall be deemed to have made the payment under the authority of the person in default and such payment being credited to the Government shall be deemed to constitute a good and sufficient discharge o f the liability of such person to the person in default to the extent of the amount specified in the receipt; (vi) any person discharging any liabilit y to the person in default after service on him of the notice issued under sub -clause (i) shall be per sonally liable to the Government to the extent of the liability discharged or to the extent of the liability of the person in default for tax, interest and penalty, whichever is less; Ex-245/2017 116 (vii) where a person on whom a notice is served under sub -clause (i) proves to the satisfaction of the officer issuing the notice that the money demanded or any part thereof was not due to the person in default or that he did not ho ld any money for or on account of the person in default, at the time the notice was served o n him, nor is the money demanded or any part thereof, likely to become due to the said person or be held for or on account of such person, nothing contained in this section shall be deemed to require the person on who m the notice has been served to pay to the Government any such money or part thereof ; (d) the proper officer may ,in accordance with the rules to be made in this behalf, distrain any mo vable or immovable property belonging to or under the control of such person, and detain the same until the amount payable is paid; and in case, any part of the said amount payable or of the cost of the distress or keeping o f the property, remains u npaid for a period of thirty days next after any such distress, may cause the said property to be sold and with the proceeds o f such sale, may satisfy the amount payable and the costs including cost of sale remaining unpaid and shall render the surplus amo unt, if any, to such person; (e) the proper officer may prepare a certificate signed by him specifying the amount due from such person and send it to the Collector of the district in which such person owns any property or resides or carries on his bus iness or to any o fficer authorised by the Government and the said Collector or the said officer, on receipt of such certificate, shall proceed to recover from such person the amount specified thereunder as if it were an arrear of land revenue; 2 of 197 4. (f) Notwithstanding anything contained in the Code of Criminal Procedure, 1973, the proper officer may file an application to the Ex-245/2017 117 appropriate Magistrate and such Magistrate shall proceed to recover from such person the amount specified thereunder as if it were a fine imposed by him. (2) Where the terms of any bond or other instrument executed under this Act or any rules or regulations made thereunder provide that any amount due under such instrument may be recovered in the manner laid down in sub -section (1), the amount may, without prejudice to any other mode of recovery, be recovered in accordance with the provisions of that sub -section. (3) Where a ny amount of tax, interest or penalty is payable by a person to the Government under any of the provisions of this Act or the rules made thereunder and which remains unpaid, the proper officer of central tax, during the course of recovery of said tax arrears, may recover the amount from the said person as if it were an arrear of central tax and credit the amount so recovered to the account of the Government. (4) Where the amount recovered under sub - section (3) is less than the amount due to the Central Government and State Government, the amount to be credited to the account of the respective Governments shall be in proportion to the amount due to each such Govern ment. 80. On an application filed by a taxable person, the Commissio ner may, for reasons to be recorded in writing, extend the time for payment or allow payment of any amount due under this Act, other than the amount due as per the liability self -assessed in any return, by such person in monthly insta lments not exceeding twenty four, subject to payment of interest under section 50 and subject to such conditions and limitations as may be prescribed: Payment of tax and other amount in instalments. Provided that where there is default in payment Ex-245/2017 118 of any one instalment on its due date, the whole outstanding balance payable on such date shall become due and payable forthwith and shall, without any further notice being served on the person, be liable for recovery. 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 way of sale, mortgage, exchange, or any other mode of transfer whatsoever of any of his properties in favour of any other person with the intention of defrauding the Government revenue, such charge or transfer shall be void as against any claim in respect of any tax or any other sum payable by the said person: Transfer of property to be vo id in cer tain cases. Provided that, such charge or transfer shall not be void if it is made for adequate consideration, in good faith and without notice o f the pendency of such proceeding s under this Act or without notice of such tax or other sum payable by the said person, or with the previous permissio n of the proper officer. 31 of 2016 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, 2016, any amount payable by a taxable person or any other person on account of tax, interest or pen alty which he is liable to pay to the Government shall be a first charge on the property of such taxable person or such person. Tax to be first charge on property. 83. (1) Where during the pendency of any proceedings under section 62 or section 63 or section 64 or section 67 or section 73 or section 74 , the Commissioner is o f the opinion that for the purpose of protecting the interest of the Government r evenue, it is necessary so to do, he may, by order in writing attach provisionally any property, including bank account, belo nging to the taxable person in such manner as may be prescribed. Provisional attachment to protect revenue in certain cases. Ex-245/2017 119 (2) Every such provisional attachment shall cease to have effect after the expiry of a period of one yea r from the date of the order made under sub -section (1). 84. Where any notice of demand in respect of any tax, penalty, interest or any other amount payable under this Act, (hereafter in this section referred to as “Government dues”), is served upon any taxable person or any other person and any appeal or revision a pplication is filed or any other proceedings is initiated in respect of such Government dues, then –– Continuation and validation of certain recovery proceedings. (a) where such Government dues are enhanced in such appeal, revisio n or other proceedings ,the Commissio ner shall serve upon the taxable person or any other person another notice of demand in respect of the amount by which such Government dues are enhanced and any recovery proceedings in relation to such Government dues as are covered by the notice o f demand served upon him before the disposal o f such appeal, revision or other proceedings may, without the service of any fresh notice o f demand, be continued from the stage at which such proceeding s stood immediately before such disposal; (b) where such Government dues are reduced in such appeal, revision or in other proceeding s–– (i) it shall not be necessary for the Commissio ner to serve upon the taxable person a fresh notice of demand; (ii) the Commissioner shall give intimation of such reduction to him and to the appropriate authority with whom recovery proceedings is pending; (iii) any recovery proceeding s initiated on the basis of the demand served upon him prior to the disposal o f such appeal, revision or other proceedings may be continued in Ex-245/2017 120 relation to the amount so reduced from the stage at which such proceedings stood immediately before such disposal . CHAPTER XVI LIABILITY TO PAY IN CERTAIN CASES 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 license, hire or in any other manner whatsoever, the taxable person and the person to whom the business is so transferred shall , jointly and severally , be liable wholly or to the extent of such transfer, to pay the tax, interest or any penalty due from the taxable person upto the time of such transfer, whether such tax, interest or penalty has been determined before such transfer, but has remained unpaid or is determined thereafter. Liability in case of transfer of business. (2) Where the transferee of a business referred to in sub -section (1) carries on such business either in his own name or in some other name, he shall be liable to pay tax on the supply of goods or services or both effected by him with effect from the date of such transfer and shall, if he is a registered person under this Act , apply wi thin the prescribed time for amendment of his certificate of registration. 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 tax payable on such goods under this Act. Liability of agent and principal. 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 to take effect from a date earlier to the date of the order and any two or more of such companies have supplied or received any Liability in case of amalgamation or merger of companies. Ex-245/2017 121 goods or services or both to or from each other during the period commencing on the date from which the order takes effect till the date of the order, then such transactions of supply and receipt shall be included in the turnover of supply or receipt of the respective companies and they shall be liable to pay tax accordingly. (2) Notwithstanding anything contained in the said order, for the purposes of this Act, the said two or more companies shall be treated as distinct companies for the period up to the date of the said order and the registration certificates of the said companie s shall be cancelled with effect from the date of the said order. 31 of 2016 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 of a company (hereafter in this section referred to as the “liquidator”), shall, within thirty days after his appointment, give intimation of his appointment to the Commissio ner. Liability in case of company in liquidation. (2) The Commissioner shall, after making such inquiry or calling for such information as he may deem fit, notify the liquidator within three months from the date on which he receives intimation of the appointment of the liquidator, the amount which in the opin ion of the Commissioner would be sufficient to provide for any tax, interest or penalty which is then, or is likely thereafter to become, payable by the company. (3) When any private company is wound up and any tax, interest or penalty determined under this Act on the company for any period, whether before or in the course of or after its liquidation, cannot be recovered, then every person who was a director of such company at any tim e during the p eriod for which the tax was due shall ,jointly and Ex-245/2017 122 severally ,be liable for the payment of such tax, interest or penalty, unless he proves to the satisfaction of the Commissioner that such non -recovery cannot be attributed to any gross neglec t, misfeasance or breach of duty on his part in relation to the affairs of the company. 18 of 2013. 89. (1) Notwithstanding anything contained in the Companies Act, 2013, where any tax, interest or penalty due fro m a private company in respect of any supp ly o f goods or services or both for any period cannot be recovered, then, every person who was a director of the private company during such period shall , jointly and severally, be liable for the payment of such tax, interest or penalty unless he proves th at the non -recovery cannot be attributed to any gross neglect, misfeasance or breach of duty on his part in relation to the affairs o f the company. Liability of directors of private company. (2) Where a private company is converted into a public company and the tax, interest or penalty in respect of any supply of goods or services or both for any period during which such company was a private company cannot be recovered before such conversion, then, nothing contained in sub -section (1) shall apply to any person who was a director of such private company in relation to any tax, interest or penalty in respect of such supply of goods or services or both of such private company: Provided that nothing contained in this sub - section shall apply to any personal pena lty imposed on such director. 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 under this Act, the firm and each of the partners of the firm shall , jointly and severally , be liable for such payment: Liability of partners of fir m to pay tax. Ex-245/2017 123 Provided that where any partner retires from the firm, he or the firm, shall intimate the date of retirement of the said partner to the Commissioner by a notice in that behalf in writing and such partner shall be liable to pay tax, interest or penalty due upto the date of his retirement whether determined or not, on that date: Provided further that if no such intimation is given within one month from the date of retirement, the liability of such partner under the first proviso shall continue until the d ate on which such intimation is received by the Commissioner. 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 other incapacitated person on behalf o f and for the benefit of such minor or other incapacitated person, the tax, interest or penalty shall be levied upon and recoverable from such guardian, trustee or agent in like manner and to the same extent as it would be determined and recoverabl e from any such minor or other incapacitated person, as if he were a major or capacitated person and as if he were conducting the business himself, and all the provisions of this Act or the rules made thereunder shall apply accordingly. Liability o f guardi ans, trustees 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 is under the control of the Court of Wards, the Administrator General, the Official Trustee or any receiver or manager (including any person, whatever be his designation, who in fact manages the business) appointed by or under any order of a court, the tax, interest or penalty shall be levied upon and be recoverable from such Cou rt of Wards, Administrator General, Official Trustee, receiver or manager in like manner and to the same extent as it would be determined and be recoverable from the taxable person as if he were conducting the business himself, and all the provisions of th is Act or the rules made thereunder shall apply accordingly. Liability of Court of Wards , etc. Ex-245/2017 124 31 of 2016 93. (1) Save as otherwise provided in the Inso lvency and Bankruptcy Code, 2016 , where a person, liable to pay tax, interest or penalty under this Act, dies, then –– Special provisions regarding liability to pay tax, interest or penalty in certain cases. (a) if a business carried on by the person is continued after his death by his legal representative or any other person, such legal representative or other person, shall be liable to pay tax, interest or penalty due from such person under this Act; and (b) if the business carried on by the person is discontinued, whether before or after his death, his legal representative shall be liable to pay, out of the estate of the deceased, to the extent to which the estate is capable of meeting the charge, the tax, interest or penalty due from such person under this Act, whether such tax, interest or penalty has been determined before his death but has remained unpaid or is determined after his death. 31 of 2016 (2) Save as otherwise provided in the Insolvency and Bankruptcy Code, 2016, where a taxable person, liable to pay tax, interest or penalty under this Act, is a Hindu Undivided Family or an association of persons and the property of the Hindu Undivided Family or the association of persons is partitioned amongst the various members or groups of members, then, each member or group of members shall , jointly and severally , be liable to pay the tax, interest or penalty due from the taxable person under this Act upto the time of the partition whether such tax, penalty or interest has been determined before partition but has remained unpaid or is determined after the partition. 31 of 2016 (3) Save as otherwise provided in the Insolvency and Bankruptcy Code, 2016, where a taxable person, liable to pay tax, interest or penalty under this Act, is a firm, Ex-245/2017 125 and the firm is dissolved, then, every person who was a partner shall , jointly and severally , be liable to pay the tax, interest or penalty due from the firm under this Act upto the time of dissolution whether such tax, interest or penalty has been determined before the dissolution, but has remained unpaid or is determined after dissolution. 31 of 2016 (4) Save as otherwise provided in the Insolvency and Bankruptcy Code, 2016, where a taxable person liable to pay tax, interest or penalty under this Act, –– (a) is the guardian of a ward on whose behalf the business is carried on by the guardian; or (b) is a trustee who carries on the business under a trust for a beneficiary, then, if the guardianship or trust is terminated, the ward or the beneficiary shall be liable to pay the tax, interest or penalty due from the taxable person upto the time o f the termination of the guardianship or trust, whether such tax, interest or penalty has been determined before the termination of guardianship or trust but has remained unpaid or is determined thereafter. 94. (1) Where a taxable person is a firm or an association o f persons or a Hindu Undivided Family and such firm, association or family has discontinued business –– Liability in other cases. (a) the tax, interest or penalty payable under this Act by such firm, association or family upto the date of such discontinuance may be determined as if no such discontinuance had taken place; and Ex-245/2017 126 (b) every person who, at the time o f such discontinua nce, was a partner of such firm, or a member of such association or family, shall, notwithstanding such discontinuance, jointly and severally , be liable for the payment of tax and interest determined and penalty imposed and payable by such firm, associatio n or family, whether such tax and interest has been determined or penalty imposed prior to or after such discontinuance and subject as aforesaid, the provisions of this Act shall, so far as may be, apply as if every such person or partner or member were himself a taxable person. (2) W here a change has occurred in the constitution of a firm or an association of persons, the partners of the firm or members of association, as it existed before and as it exists after the reconstitution, shall, without prejudice to the provisions of section 90 , jointly and severally , be liable to pay tax, interest or penalty due from such firm or association for any period before its reconstitution. (3) The provisions of sub -section (1) shall, so far as may be, apply where the taxable person, being a firm or association of persons is dissolved or where the taxable person, being a Hindu Undivided Family, has effected partition with respect to the business carried on by it and accordingly references in that sub -section to discontinuance shall be construed as reference to dissolution or to partition. Explanation .–– For the purpose s of this Chapter, –– 6of 2009. (i) a “Limited Liability Partnership” formed and registered under the provisions of the Limited Liability Partnership Act, 2008 shall also be considered as a firm; (ii) “court” means the District Court, High Court or Supreme Court . Ex-245/2017 127 CHAPTER XVII ADVANCE RULING 95. In this Chapter, unless the context otherwise requires, –– Definitions. (a) “advance ruling” means a decision provided by the Authority or the Appellate Authority to an applicant on matters or on questions specified in sub -section (2) of section 97 or sub -section ( 1) of section 100 , in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant; (b) "Appellate Authority" means the Appellate Authority for Advance Ruling (c) “applicant” means any person registered or desirous of obtaining registration under this Act; (d) “application” means an application made to the Authority under sub -section ( 1) of section 97; (e) “Authority” means the Authority for Advance Ruling, . 96. Ex-245/2017 128 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 prescribed, stating the question on which the advance ruling is sought. Application for adva nce ruling. (2) The question on which the advance ruling is sought under this Act, shall be in respect of, - (a) classification of any goods or services or both; (b) applicability of a notification issued under the provisions of this Act; (c) determination of time and value of supply of goods or services or both; (d) admissibility of input tax credit of tax paid or deemed to have been paid; (e) determination of the liability to pay tax on any goods or services or both; (f) whether applicant is required to be registered; (g) whether any particular thing done by the applicant with respect to any goods or services or both amounts to or results in a supply o f goods or services or both, within the meaning o f that term. 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 furnish the relevant records: Procedure on receipt of application. Ex-245/2017 129 Provided that where any records have been called for by the Authority in any case, such records shall, as soon as possible, be returned to the said concerned officer. (2) The Authority may, after examining the application and the records called for and after heari ng the applicant or his authoris ed representative and the co ncerned officer or his authoris ed representative, by order, either admit or reject the application: Provided that the Authority shall not admit the application where the question raised in the application is already pending or decided in any proceedings in the case of an applicant under any of the provisions of this Act : Provided further that no application shall be rejected under this sub -section unless an opportunity of hearing has been given to the applicant: Provided also that where the application is rejected, the reasons for such rejection shall be specified in the order. (3) A copy of every order made under sub - section (2) shall be sent to the applicant and to the concerned officer. (4) Where an application is admitted under sub - section (2), the Authority shall, after examining such further material as may be placed before it by the applicant or obtained by the Authority and after providing an opportunity of being heard to the applicant or his authorise d representative as well as to the concerned officer or his authori sed representative, pronounce its advance ruling on the que stion specified in the application. (5) Where the members of the Authority differ on any question on which the advance ruling is sought, they shall state the point or points on which they differ and make a Ex-245/2017 130 reference to the Appellate Authority for hearing and decision on such question. (6) The Authority shall pronounce its advance ruling in writing within ninety days from the date of receipt of application. (7) A copy of the advance ruling pronounced by the Authority duly signed by the members and certifi ed in such manner as may be prescribed shall be sent to the applicant ,the concerned officer and the jurisdictional officer after such pronouncement. 99. 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 to the Appellate Authority. Appeal to the Appellate Authority. (2) Every appeal under this section shall be filed within a period of thirty days from the date on which the ruling sought to be appealed against is communicated to the concerned officer ,the jurisdictional officer and the applicant: Ex-245/2017 131 Provided that the Appellate Authority may, if it is satisfied that the appellant was prevented by a sufficient cause from presenting the appeal within the said period of thirty days, allow it to be presented within a further period not exceeding thirt y days. (3) Every appeal under this section shall be in such form, accompanied by such fee and verified in such manner as may be prescribed. 101. (1) The Appellate Authority may, after giving the par ties to the appeal or reference an opportunity o f being heard, pass such order as it think s fit, confirming or modifying the ruling appealed against or referred to . Orders of Appellate Authority. (2) The order referred to in sub -section ( 1) shall be passed within a period of ninety days from the date of filing of the appeal under section 100 or a reference under sub -section (5 ) of section 98 . (3) Where the members of the Appellate Authority differ on any point or points referred to in appeal or reference, it shall be deemed that no advance ruling can be issued in respect of the question under the appeal or reference. (4) A copy of the advance ruling pronounced by the Appellate Authority duly signed by the Members and certified in such manner as may be prescribed shall be sent to the applicant, the concerned officer, the jurisdictional officer and to the Authority after such pronouncement . 102. The Authority or the Appellate Authority may amend any order passed by it under section 98 or section 101 , so as to rectify any error apparent on the face o f the record, if such error is noticed by the Authority or the Appellate Authority on its own accord, or is brought to its notice by the concerned officer , the Rectification of advance ruling. Ex-245/2017 132 jurisdictional officer ,or the app licant or the appellant within a period of six mo nths fro m the date of the order: Provided that no rectification which has the effect of enhancing the tax liability or reducing the amount of admissible input tax credit shall be made unless the applicant or the appellant has been given an opportunity of being heard. 103. (1) The advance ruling pronounced by the Authority or the Appellate Authority under this Chapter shall be binding only - Applicability of advance ruling. (a) on the applicant who had sought it in respect of any matter referred to in sub - section ( 2) of section 97 for advance ruling; (b) on the concerned officer or the jurisdictional o fficer in respect of the applicant . (2) The advance ruling referred to in sub - section (1) shall be binding unless the law, facts or circumstances supporting the original advance ruling have changed. 104. (1) Where the Authority or the Appellate Authority finds that advance ruling pronounced by it under sub -section (4 ) of section 98 or under sub -section (1) of section 101 has been obtained by the applicant or the appellant by fraud or suppression of material facts or misrepresentation of facts, it may, by order, declare such ruling to be void ab- initio and thereupon all the provisions of this Act or the rules made thereunder shall apply to the applicant or the appellant as if such advance ruling had never been made: Advance ruling to be void in certain circumstances. Provided that no order shall be passed under this sub -section unless an opportunity of being heard has been given to the applicant or the appellant . Explanation .–– The period beginning with the date of such advance ruling and ending with the date of order under this sub -section shall be Ex-245/2017 133 excluded while computing the period spec ified in sub -sections (2) and (10 ) of section 73 or sub - section s (2) and (10 ) of section 74. (2) A copy of the order made under sub -section (1) shall be sent to the applicant , the concerned officer and the jurisdictional officer. 5 of 1908. 105. (1) The Authority or the Appellate Authority shall, for the purpose of exercising its powers regarding – (a) discovery and inspection; (b) enforcing the attendance of any person and examining him on oath; (c) issuing co mmissions and compelling production of books of account and other records, have all the powers of a civil court under the Code of Civil Procedure, 1908. Powers of Authority and Appellate Authority. 2 of 1974. 45 of 1860. (2) The Authority or the Appellate Authority shall be deemed to be a civil court for the purposes of section 195, but not for the purposes of Chapter XXVI of the Code of Criminal Procedure, 1973, and every proceeding before the Authority or the Appellate Authority shall be deemed to be a judicial proceedings within the meaning of sections 193 and 228, and for the purpose of section 196 of the Indian Penal Code. 106. The Authority or the Appellate Authority shall, subject to the provisions o f this Chapter, have power to regulate its own procedure. Procedure of Authority and Appellate Authority. CHAPTER –XVIII APPEALS AND REVISION 107. (1) Any person aggrieved by any decision or order passed under this Act or the Goods and Services Tax Act by an adjudicating authority may appeal to such Appellate Authority as may be prescribed within three Appeals to Appellate Authority. Ex-245/2017 134 months from the date on which the said decision or order is communicated to such person. (2) The Commissioner may, on his own motion, or upon request from the Commissioner of central tax, call for and examine the record of any proceeding in which an adjudicating authority has passed any decision or order under this Act or the Central Goods and Services Tax Act, for the purpose of satisfying himself as to the legality or propriety of t he said decision or order and may, by order, direct any officer subordinate to him to apply to the Appellate Authority within six months from the date of communication of the said decision or order for the determination of such points arising out of the sa id decision or order as may be specified by the Commissioner in his order . (3) Where, in pursuance of an order under sub - section (2), the authorise d officer makes an application to the Appellate Authority , such application shall be dealt with by the Appel late Authority as if it were an appeal made against the decision or order of the adjudica ting authority and such authoris ed officer were an appellant and the provisions of this Act relating to appeals shall apply to such application. (4) The Appellate Authority may, if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of three months or six months, as the case may be, allow it to be presented within a further period of one month. (5) Every appeal under this section shall be in such form and shall be verified in such manner as may be prescribed. (6) No appeal shall be filed under sub -section (1), unless the appellant has paid – Ex-245/2017 135 (a) in full, such part of the amount of tax, interest, fine, fee and penalty arising from the impugned order, as is admitted by him; and (b) a sum equal to ten per cent. of the remaining amount of tax in dispute arising from the said order, in relati on to which the appeal has been filed. (7) Where the appellant has paid the amount under sub -section (6), the recovery proceedings for the balance amount shall be deemed to be stayed. (8) The Appellate Authority shall give an opportunity to the appellant of being heard. (9) The Appellate Authority may, if sufficient cause is shown at any stage of hearing of an appeal, grant time to the parties or any of them and adjourn the hearing of the appeal for reasons to be recorded in writing: Provided that no such adjournment shall be granted more than three times to a party during hearing of the appeal. (10) The Appellate Authority may, at the time of hearing of an appeal, allow an appellant to add any ground of appeal not specified in the grounds of appeal, if it is satisfied that the omission of that ground from the grounds of appeal was not wilful or unreasonable. (11) The Appellate Authority shall, after making such further inquiry as may be necessary, pass such order, as it thinks just and proper, confirm ing, modifying or annulling the decision or order appealed against but shall not refer the case back to the adjudicating authority that passed the said decision or order: Ex-245/2017 136 Provided that an order enhancing any fee or penalty or fine in lieu of confiscation or confiscating goods of greater value or reducing the amount of refund or input tax credit shall not be passed unless the appellant has been given a reasonable opportunity of showing cause against the proposed order: Provided further that where the Appellate Authority is o f the opinion that any tax has not been paid or short -paid or erroneously refunded, or where input tax credit ha s been wrongly availed or utilis ed, no order requiring the appellant to pay such tax or input tax credit shal l be passed unless the appellant is given notice to show cause against the proposed order and the order is passed within the time limit specified under section 73 or section 74 . (12) The order of the Appellate Authority disposing of the appeal shall be in writing and shall state the points for determination, the decision thereon and the reasons for such decision. (13) The Appellate Authority shall, where it is possible to do so, hear and decide every appeal within a period of one year from the date on which it is filed: Provided that where the issuance of order is stayed by an order of a court or Tribunal, the period of such stay shall be excluded in computing the period of one year. (14) On disposal of the appeal, the Appellate Authority shall communicate the order passed by it to the appellant, respondent and to the adjudicating authority. (15) A copy of the order passed by the Appellate Authority shall also be sent to the Commissioner or the authority designated by him in this behalf and the jurisdictional Commissioner of tax or an authority designated by him in this behalf. (16) Every order passed under this section shall, subject to the provisions of section 108 or section 113 or section 117 or section 118 be final and binding on the parties. Ex-245/2017 137 108. (1) Subject to the provisions of section 121 and any rules made thereunder, the Revis ional Authority may , on his own motion, or upon information received by him or on request fro m the Commissioner of tax, call for and examine the record of any proceedings, and if he considers that any decision or order passed under this Act or unde r the Goods and Services T ax Act by any officer subordinate to him is erroneous in so far as it is prejudicial to the interest of revenue and is illegal or improper or has not taken into account certain material facts, whether available at the time of issuance of the said order or not or in consequence of an observation by the Comptroller and Auditor General of India, he may, if necessary, stay the operation of such decision or order for such period as he deems fit and after giving the person concer ned an opportunity of being heard and after making such further inquiry as may be necessary, pass such order, as he thinks just and proper, including enhancing or modifying or annulling the said decision or order. Powers of Revisio nal Authority . (2) The Revisional Authority shall not exercise any power under sub -section (1), if –– (a) the order has been subject to an appeal under section 107 or section 112 or section 117 or section 118 ; or (b) the period specified under sub -section (2) of section 107 has not yet expired or more than three years have expired after the passing of the decision or order sought to be revised; or (c) the order has already been taken for revision under this section at an earlier stage; or (d) the order has been passed in exercise o f the powers under sub -section (1) : Provided that the Revisional Authority may pass an order under sub -section (1) on any point which has not been raised and decided in an appeal referred to in clause (a) of sub -section (2), before the expiry o f a period of one year from the date of Ex-245/2017 138 the order in such appeal or before the expiry of a period of three years referred to in clause (b) of that sub -section, whichever is later. (3) Every order passed in revision under sub - section (1) shall, subje ct to the provisions of section 113 or section 117 or section 118 , be final and binding on the parties. (4) If the said decision or order involves an issue on which the Appellate Tribunal or the High Court has given its decision in some other proceedings and an appeal to the High Court or the Supreme Court against such decision of the Appellate Tribunal or the High Court is pending, the period spent between the date of the decision of the Appellate Tribunal and the date of the decision of the High Court or the date of the decision of the High Court and the date of the decision of the Supreme Court shall be excluded in computing the period of limitation referred to in clause (b) of sub - section (2) where proceedings for revision have been initiate d by way of issue of a notice under this section. (5) Where the issuance of an order under sub - section (1) is stayed by the order of a court or Appellate Tribunal, the period of such stay shall be excluded in computing the period of limitation referred to in clause (b) of sub -section (2). (6) For the purposes of this section, the term, –– (i) “record” shall include all records relating to any proceedings under this Act available at the time of examination by the Revisional Authority ; (ii) “ decision” shall include intimation given by any officer lower in rank than the Revisional Authority . 109. Ex-245/2017 139 110. 5 of 1908. 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 Civil Procedure, 1908, but shall be guided by the principl es of natural justice and subject to the other provisions of this Act and the rules made thereunder, the Appella te Tribunal shall have power to regulate its own procedure. Procedure before Appellate Tribunal . 5 of 1908. (2) The Appellate Tribunal shall , for the purposes of discharging its functions under this Act, have the same powers as are vested in a civil court under the Code of Civil Procedure, 1908 , while trying a suit in respect of the following matters, namely: — (a) summoning and enforcing the attendance of any person and examining him on oath; (b) requiring the discovery and production of documents; (c) receiving evidence on affidavits; 1 of 1872. (d) subject to the provisions of sections 123 and 124 of the Indian Evidence Act, 1872, requisitioning any public record or document or a copy of such record or document from any o ffice; Ex-245/2017 140 (e) issuing co mmissions for the examination of witnesses or documents; (f) dismissing a representation for default or deciding it ex parte ; (g) setting aside any order of dismissal of any representation for default or any order passed by it ex parte ; and (h) any other matter which may be prescribed. (3) Any order made by the Appellate Tribunal may be enforced by it in the same manner as if it were a decree made by a court in a suit pending therein, and it shall be lawful for the Appellate Tribunal to send for execution of its orders to the court within th e local limits of whose jurisdiction, — (a) in the case of an order against a co mpany, the registered office of the company is situated; or (b) in the case of an order against any other person, the person concerned voluntarily resides or carries on business or personally works for gain. 45 of 1860. 2 of 1974. (4) All proceedings before the Appellate Tribunal shall be deemed to be judicial proceedings within the meaning of sections 193 and 228, and for the purposes of section 196 of the Indian Penal Code, and the Appellate Tribunal shall be deemed to be civil court for the purposes of section 195 and Chapter XXVI of the Code of Criminal Procedure, 1973. 112. (1) Any person aggrieved by an order passed against him under section 107 or section 108 of this Act or the Goods and Services Tax Act may appeal to the Appellate Tribunal against such order within three months from the date on which the order sought to be appealed against is communicated to the person preferring the appeal . Appeals to Appellate Tribunal. Ex-245/2017 141 (2) The Appellate Tribunal may, in its discretion, refuse to admit any such appeal where the tax or input tax credit involved or the difference in tax or input tax credit involved or the amount of fine, fee or penalty determined by such order, does not exceed fifty thousand rupe es. (3) The Commissioner may, on his own motion, or upon request from the Commissioner of central tax , call for and examine the record of any order passed by the Appellate Authority or the Revisional Authority under this Act or under the Central Goods and Services Tax Act for the purpose of satisfying himself as to the legality or propriety of the said order and may, by order, direct any officer subordinate to him to apply to the Appellate Tribunal within six months from the date on which the said order has been pa ssed for determination of such points arising out of the said order as may be specified by the Commissioner in his order. (4) Where in pursuance of an order un der sub - section (3) the authoris ed officer makes an application to the Appellate Tribunal, such application shall be dealt with by the Appellate Tribunal as if it were an appeal made against the order under s ub -section (11 ) of section 107 or under sub -section (1) of section 108 and the provisions of this Act shall apply to such application, as they ap ply in relation to appeals filed under sub - section (1). (5) On receipt of notice that an appeal has been preferred under this section, the party against whom the appeal has been preferred may, notwithstanding that he may not have appealed against such order or any part thereof, file, within forty five days of the receipt of notice, a memorandum of cross - objections, verified in the prescribed manner, against any part of the order Ex-245/2017 142 appealed against and such memorandum shall be disposed of by the Appellate Tribunal, as if it were an appeal presented within the time specified in sub -section (1). (6) The Appellate Tribunal may admit an appeal within three months after the expiry of the period referred to in sub -section (1), or permit the filing of a memorandum of cross -objections within forty five days after the expiry of the period referred to in sub - section (5) , if it is satisfied that there was sufficient cause for not presenting it within that period. (7) An appeal to the Appellate Tribunal shall be in such form, verified in such manner and shall be accompanied by such fee, as may be prescribed . (8) No appeal shall be filed under sub -section (1), unless the appellant has paid –– (a) in full, such part of the amount of tax, interest, fine, fee and penalty arising from the impugned order, as is admitted by him, and (b) a sum equal to twenty per cent. of the remaining amount of tax in dispute, in additio n to the amount paid under sub -section (6) of the section 107 , arising fro m the said order, in relation to which the appeal has been filed. (9) Where the appellant has paid the amount as per sub -section (8), the recovery proceedings for the balance amount shall be deemed to be stayed till the disposal of the appeal. (10) Every application made before the Appellate Tribunal, — (a) in an appeal for rectification of error or for any other purpose; or (b) for restoration of an appeal or an application, shall be accompanied by such fees as may be prescribed. Ex-245/2017 143 113. (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, modifying or annulling the decision or order appealed against or may refer the case back to the Appellate Authority, or the Revisional Authority or to the original adjudicating authority, with such directions as it may think fit, for a fresh adjudication or decision after taking additional evidence, if necessary. Orders of Appellate Tribunal . (2) The Appellate Tribunal may, if sufficient cause is shown, at any stage of hearing of an appeal, grant time to the parties or any of them and adjourn the hearing of the appeal for reasons to be recorded in writing: Provided that no such adjournment sha ll be granted more than three times to a party during hearing of the appeal. (3) The Appellate Tribunal may amend any order passed by it under sub -section (1) so as to rectify any error apparent on the face of the record, if such error is noticed by it on its own accord, or is brought to its notice by the Commissioner or the Commission er of central tax or the other party to the appeal within a period of three months from the date of the order: Provided that no amendment which has the effect of enhancing an assessment or reducing a refund or input tax credit or otherwise increasing the liability of the other party, shall be made under this sub -section, unless the party has been given an opportunity of being heard. (4) The Appellate Tribunal shall, as far as possible, hear and decide every appeal within a period of one year from the d ate on which it is filed. (5) The Appellate Tribunal shall send a copy of every order passed under this section to the Ex-245/2017 144 Appellate Authority or the Revisional Authority, or the original adjudicating authority, as the case may be, the appellant and the Commissioner or the jurisdictional Commissioner of central tax . (6) Save as provided in section 117 or section 118, orders passed by the Appellate Tribunal on an appeal shall be final and binding on the parties. 114. 115. Where an amount paid by the appel lant under sub -section (6) of section 107 or sub - section (8 ) of section 112 is required to be refunded consequent to any order of the Appellate Authority or of the Appellate Tribunal , interest at the rate specified under section 56 shall be payable in resp ect of such refund from the date of payment of the amount till the date of refund of such amount. Interest on refund of amount paid for admissio n of appeal. 116. (1) Any person who is entitled o r required to appear before an o fficer 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 under this Act to appear personally for examination on oath or affirmation, subject t o the other provisions of this section, appear by an authorised representative. Appearance by authorised representative. Ex-245/2017 145 (2) For the purposes of this Act, the expression “authorised representative” shall mean a person authorised by the person referred to in sub -section (1) to appear on his behalf, being — (a) his relative or regular emplo yee; or (b) an advocate who is entitled to practice in any court in India, and who has not been debarred from practicing before any court in India; or (c) any chartered accountant, a cost accountant or a company secretary, who ho lds a certificate of practice and who has not been debarred from practice; or (d) a retired officer of the Commercial Tax Department of any State Government or Union territory or of the Board who, during his service under the Government, had wor ked in a post not below the rank than that of a Group -B Gazetted officer for a period of not less than two years: Provided that such officer shall not be entitled to appear before any proceedings under this Act for a period of one year from the date o f his retirement or resignation ; or (e) any person who has been authoris ed to act as a goods and services tax practitioner on behalf o f the concerned registered person. (3) No person, — (a) who has been dismissed or removed from Government service; or (b) who is convicted of an offence connected with any proceedings under this Act, the Goods and Services Tax Act, the Integrated Goods and Services Tax Act or the Union Territory Goods and Services Tax Act, or under the existing law or under any of the Acts passed by a State L egislature dealing with the Ex-245/2017 146 imposition of taxes on sale of goods or supply of goods or services or both; or (c) who is found guilty of misconduct by the prescribed authority; (d) who has been adjudged as an inso lvent, shall be qualified to represent any person under sub - section (1) –– (i) for all times in case of persons referred to in clause s (a), (b) and (c); and (ii) for the period during which the inso lvency continues in the case of a person referred to in clause (d ). (4) Any person who has been disqualified under the provisions of the Central Goods and Services Tax Act or the Goods and Services Tax Act of any other Sta te or the Union Territory Goods and Services Tax Act shall be deemed to be disqualified under this Act. 117. (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 substantial question of law. Appeal to High Court. (2) An appeal under sub -section (1) shall be filed within a period of one hundred and eighty days from the date on which the order appealed against is received by the aggrieved person and it shall be in such form, verified in such manner as may be prescribed : Provided that the High Court may entertain an appeal after the expiry o f the said period if it is satisfied that there was sufficient cause for not filing it within such period. (3) Where the High Court is satisfied that a substantial question of law is involved in Ex-245/2017 147 any case, it shall formulate that question and the appeal shall be hear d only on the question so formulated, and the respondents shall, at the hearing of the appeal, be allowed to argue that the case does not involve such question: Provided that nothing in this sub -section shall be deemed to take away or abridge the power of the court to hear, for reasons to be recorded, the appeal on any other substantial question of law not formulated by it, if it is satisfied that the case invo lve s such question. (4) The High Court shall decide the question of law so formulated and deliver such judgment thereon containing the grounds on which such decision is founded and may award such cost as it deems fit. (5) The High Court may determine any issue which – (a) has not been determined by the State Bench or Area Benches; or (b) has been wrongly determined by the State Bench or Area Benches, by reason of a decision on such question of law as herein referred to in sub -section ( 3). (6) W here an appeal has been filed before the High Court, it shall be heard by a Bench of not less than two Judges of the High Court, and shall be decided in accordance with the opinion of such Judges or of the majority, if any, of such Ju dges. (7) Where there is no such majority, the Judges shall state the point of law upon which they differ and the case shall, then, be heard upon that point only, by one or more of the other Judges of the High Court and such point shall be decided according to the opinion of the majority of the Judges who have heard the case including those who first heard it. (8) Where the High Court delivers a judgment Ex-245/2017 148 in an appeal filed before it under this section, effect shall be given to such judgment by either side on the basis of a certified copy of the judgment. 5 of 1908 (9) Save as otherwise provided in this Act, the provisions of the Code of Civil Procedure, 1908, relating to appeals to the High Court shall, as far as may be, apply in the case of appeals under this section. 118. (1) An appeal shall lie to the Supreme Court - (a) from any order passed by the National Bench or Regional Benches of the Appellate Tribunal; or Appeal to Supreme Court . (b) from any judgment or order passed by the High Court in an appeal made under section 117 in any case which, on its own motion or on an application made by or on behalf o f the party aggrieved, immediately after passing o f the judgment or order, the High Court certifies to be a fit one for appeal to the Supreme Court. 5 of 1908 (2) The provisio ns of the Code of Civil Procedure, 1908, relating to appeals to the Supreme Court shall, so far as may be, apply in the case of appeals under this section as they apply in the case of appeals from decrees of a High Court. (3) Where the judgment of the High Court is varied or reversed in the appeal, effect shall be given to the order of the Supreme Court in the manner provided in section 117 in the case of a judgment of the High Court. 119. 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 es of the Appellate Tribunal under sub - section (1) of section 113 or an order passed by the State Bench or Area Benches of the Appellate Tribunal under sub -section ( 1) of Sums due to be paid notwithstanding appeal etc. Ex-245/2017 149 section 113 or an order passed by the High Court under section 117 , as the case may be, shall be payable in accordance with the order so passed. 120. (1) The Commissio ner may, on the recommendations of the Council, from time to time, issue orders or instructions or directions fixing such monetary limits, as he may deem fit, for the purposes of regulating the filing of appeal or application by the offic er of the tax under the provisions of this Chapter. Appeal not to be filed in certain cases. (2) Where, in pursuance of the orders or instructions or directions issued under sub - section (1), the officer of the State tax has not filed an appeal or app lication against any decision or order passed under the provisions of this Act, it shall not preclude such officer of the State tax from filing appeal or application in any other case involving the same or similar issues or questions of law. (3) Notwithstanding the fact that no appeal or application has been filed by the officer of the State tax pursuant to the orders or instructions or directions issued under sub - section (1), no person, being a party in appeal or application shall contend that th e officer of the State tax has acquiesced in the decision on the disputed issue by not filing an appeal or application. (4) The Appellate Tribunal or court hearing such appeal or application shall have regard to the circumstances under which appeal or appl ication was not filed by the officer of the State tax in pursuance of the orders or instructions or directions issued under sub - section (1). 121. Notwithstanding anything to the contrary in any provisions of this Act, no appeal shall lie against any decision taken or order passed by an officer of tax if such decision taken or Non appealable decisions and orders. Ex-245/2017 150 order passed relates to any one or more of the following matters, na mely :– (a) an order of the Co mmissioner or other authority empowered to direct transfer o f proceedings from one o fficer to another officer; or (b) an order pertaining to the seizure or retention of books of account, register and other documents; or (c) an order sanctioning prosecution under this Act; or (d) an order passed under section 80 . CHAPTER X IX OFFENCES AND PENALTIES 122. (1) Where a taxable person who –– Penalty for certain offences. (i) supplies any goods or services or both without issue of any invoice or issues an incorrect or false invoice with regard to any such supply; (ii) issues any invoice or bill without supply of goods or services or both in violation of the provisions of this Act or the rules made thereunder; (iii) collects any amount as tax but fails to pay the same to the Government beyond a period of three months from the date on which such payment becomes due ; (iv) collects an y tax in contravention of the provisions of this Act but fails to pay the same to the Government beyond a period of three months fro m the date on which such payment becomes due ; (v) fails to deduct the tax in accordance with the provisions of sub -section ( 1) of section 51 , or deducts an amount which is less than the amount required to be deducted under the said Ex-245/2017 151 sub -section, or where he fails to pay to the Government under sub -section ( 2) thereof, the amount deducted as tax; (vi) fails to collect tax in accordance with the provisions of sub -section (1) of section 52 , or collects an amount which is less than the amount required to be collected under the said sub - section or where he fails to pay to the Government the amount collected as tax under sub -section (3) of section 52; (vii ) takes or utilizes input tax credit without actual receipt of goods or services or both either fully or partially, in contravention of the provisions of this Act or the rules made thereunder; (viii ) fraudulently obtains refund o f tax under this Act; (ix) takes or distributes input tax credit in contravention of section 20 , or the rules made thereunder; (x) falsifies or substitutes financial records or produces fake accounts or documents or furnishes any false information or return with an intention to evade payment of tax due under this Act; (xi ) is liable to be registered under this Act but fails to obtain registration; (xii) furnishes any false information with regard to registration particulars, either at the time of applying for registration, or subsequently; (xiii ) obstructs or prevents any officer in discharge of his duties under this Act; (xiv) transports any taxable goods without the cover of documents as may be specified in this behalf; (xv ) suppresses his turnover leading to evasion of tax under this Act; Ex-245/2017 152 (xvi ) fails to keep, maintain or retain books of account and other documents in accordance with the provisio ns of this Act or the rules made thereunder; (xvii ) fails to furnish information or documents called for by an officer in accordance with the provisio ns of this Act or the rules made thereunder or furnishes false information or documents during any proceedings under this Act; (xviii ) supplies, transports or stores any goods which he has reason s to believe are liable to confiscation under this Act; (xix) issues any invo ice or document by using the registration number of another registered person; (xx ) tampers with, or destroys any material evidence or document s; (xx i) disposes off or tampers with any goods that have been detained, seized, or attached under this Act, he shall be liable to pay a penalty of ten thousand rupees or an amount equivalent to the tax evaded or the tax not deducted under section 51 or short deducted or deducted but not paid to the Government or tax not collected under section 52 or short collected or colle cted but not paid to the Government or input tax credit availed of or passed on or distributed irregularly, or the refund claimed fraudulently , whichever is higher . (2) Any registered person who supplies any goods or services or both on which any tax has not been paid or short -paid or erroneously refunded, or where the input tax credit has been wrongly availed or utilized, - (a) for any reason, other than the reason of fraud or any wil ful misstatement or suppression of facts to evade tax, shall Ex-245/2017 153 be liable to a penalty of ten thousand rupees or ten per cent. of the tax due from such person, whichever is higher; (b) for reason of fraud or any wi lful misstatem ent or suppression of facts to evade tax, shall be liable to a penalty equal to ten thousand rupees or the tax due from such person, whichever is higher . (3) Any person who –– (a) aids or abets any of the offences specified in clauses (i ) to ( xxi ) of sub -section ( 1); (b) acquires possession of, or in any way concerns himself in transporting, removing, depositing, keeping, concealing, supplying, or purchasing or in any other manner deals with any goods which he knows or has reason s to believe are liable to confiscation under this Act or the rules made thereunder; (c) receives or is in any way concerned with the supply of, or in any other manner deals with any supply of services which he knows or has reason s to believe are in co ntravention of any provisions of this Act or the rules made thereunder; (d) fails to appear before the officer of tax, when issued with a summon for appearance to give evidence or produce a document in an inquiry; (e) fails to issue invoice in accordance with the provisions of this Act or the rules made thereunder or fails to account for an invoice in his books of account, shall be liable to a penalty which may extend to twenty five thousand rupees. 123. If a person who is required to furnish an information return under section 150 fails to do so within the period specified in the notice Penalty for failure to furnish information return. Ex-245/2017 154 issued under sub -section ( 3) thereof, the proper officer may direct , that such person shall be liable to pay a penalty o f one hundred rupees for each day of the period during which the failure to furnish such return continues: Provided that the penalty imposed under this section shall not exceed five thousand rupees. 124. If any person required to furnish any information or return under section 151,— Fine for failure to furnish statistics . (a) without reasonable cause fails to furnish such information or return as may be required under that section, or (b) wi lfully furnishes or causes to furnish any information or return which he knows to be false, he shall be punishable with a fine which may extend to ten thousand rupees and in case of a continuing offence to a further fine which may extend to one hundred rupees for each day after the first day during which the o ffence continues subject to a maximum limit of twenty five thousand rupees. 125. Any person, who contravenes any of the provisions o f this Act or any rules made thereunder for which no penalty is separately provided for in this Act, shall be liable to a penalty which may extend to twenty five thousand rupees. General penalty. 126. (1) No officer under this Act shall impose any penalty for minor breac hes of tax regulations or procedural requirements and in particular, any o mission or mistake in documentation which is easily rectifiable and made without fraudulent intent or gross negligence . General disciplines related to penalty. Explanation .–– For the purpose of this sub - section, –– (a) a breach shall be considered a ‘minor Ex-245/2017 155 breach’ if the amount of tax involved is less than five thousand rupees; (b) an o mission or mistake in documentation shall be considered to be easily rectifiable if the same is an error apparent on the face of record. (2) The penalty imposed under this Act sha ll depend on the facts and circumstances of each ca se and shall commensurate with the degree and severity of the breach. (3) No penalty shall be imposed on any person without giving him an opportunity of being heard. (4) The officer under this Act shall while imposing penalty in an order for a breach of any law, regulation or procedural requirement, specify the nature of the breach and the applicable law, regulation or procedure under which the amount of penalty for the breach has been specified. (5) When a person voluntarily discloses to an officer under this Act the circumstances of a breach of the tax law, regulation or procedural requirement prior to the discovery of the breach by the officer under this Act, th e proper officer may consider this fact as a mitigating factor when quantifying a penalty for that person. (6) The provisions of this section shall not apply in such cases where the penalty specified under this Act is either a fixed sum or expressed as a fixed percent age. 127. Where the proper officer is of the view that a person is liable to a penalty and the same is not covered und er any proceedings under section 62 or section 63 or section 64 or section 73 or section 74 or section 129 or section 130, he may issue an order levying such penalty after giving a reasonable opportunity of being hear d to such person. Power to impose penalty in certain cases. Ex-245/2017 156 128. The Government may, by notification, waive in part or full, any penalty referred to in section 122 or section 123 or section 125 or any late fee referred to in section 47 for such class of taxpayers and under such mitigating circumstances as may be specified therein on the recommendations of the Council. Power to waive penalty or fee or both 129. (1) Notwithstanding anything contained in this Act, where any person transports any goods or stores any goods while they are in transit in contravention of the provisions of this Act or the rules made thereunder, all such goods and conveyance used as a means of transport for carrying the said goods and documents relating to such goods and conveyance shall be liable to detention or seizure and after detention or seizure, shall be released, –– Detention, seizure and release of goods and conveyances in transit. (a) on payment of the applicable tax and penalty equal to one hundred per cent. of the tax payable on such goods and, in case of exempted goods, on payment of an amount equal to two per cent of the value of goods or twenty five thousand rupees, whichever is less, where the owner of the goods comes forward for payment of such tax and penalty; (b) on payment of the applicable tax and penalty equal to the fifty per cent. of the value of the goods reduced by the tax amount paid thereon and, in case of exempted goods, on payment of an amount equal to five per cent of the value of goods or twenty five tho usand rupees, whichever is less, where the owner of the goods does not come forward for payment of such tax and penalty; (c) upon furnishing a security equivalent to the amo unt payable under clause (a) or clause (b) in such form and manner as may be prescribed: Ex-245/2017 157 Provided that no such goods or conveyance shall be detained or seized without serving an order of detention or seizure on the person transporting the goods. (2) The provisions of sub -section (6) of section 67 shall, mutatis mutandis , apply for detention and seizure of goods and conveyances. (3) The proper officer detaining or seizing goods or conveyances shall issue a notice specifying the tax and penalty payable and thereafter, pass an order for payment of tax and penalty un der clause (a) or clause (b) or clause (c ). (4) No tax, interest or penalty shall be determined under sub -section ( 3) without giving the person concerned a n opportunity of being heard. (5) On payment of amount referred in sub -section (1), all proceedings in respect of the noti ce specified in sub -section ( 3) shall be deemed to be concluded. (6) Where the person transporting any goods or the owner of the goods fails to pay the amount of tax and penalty as provided in sub -section (1) within seven days of such detention or seizure, further proceedings shall be in itiated in accordance with the provision s of section 130: Provided that where the detained or seized goods are perishable or hazardous in nature or are likely to depreciate in value with passage of time, the said period of seven days may be reduced by the proper officer. 130. (1) Notwithstanding anything contained in this Act, if any person – Confiscation of goods or conveyances and levy of penalty. (i) supplies or receives any goods in contravention of any of the provisions of this Act or the rules made thereunder with intent to evade payment of tax; or (ii) does not account for any goods on which he is liable to pay tax under this Act; or Ex-245/2017 158 (iii) supplies any goods liable to tax under this Act without having applied for registration; or (iv) contravenes any of the provisions of this Act or the rules made thereunder with intent to evade payment of tax; or (v) uses any conveyance as a means of transport for carriage o f goods in contravention of the provisions of this Act or the rules made thereunder unless the owner of the conveyance proves that it was so used without the knowledge or connivance of the owner himself, his agent, if any, and the person in charge of the conveyance, then, all such goods or conveyances shall be liable to confiscation and the person shall be liable to penalty under section 122. (2) Whenever confiscation of any goods or conveyance is authorised by this Act, the officer adjudging it shall give to the owner of the goods an option to pay in lieu of confiscation, such fine as the said officer thinks fit: Provided that such fine levia ble shall not exceed the market value of the goods confiscated, less the tax chargeable thereon: Provided further that the aggregate of such fine and penalty leviable shall not be less than the amount of penalty leviable under sub -section ( 1) of section 129 : Provided also that where any such conveyance is used for the carriage o f the goods or passengers for hire, the owner of the conveyance shall be given an option to pay in lieu of the confiscation of the conveyance a fine equal to the tax payable on the goods being transported thereon. Ex-245/2017 159 (3) Where any fine in lieu of confiscation of goods or conveyance is imposed under sub -section (2), the owner of such goods or conveyance or the person referred to in sub -section (1), shall, in addition, be liable to any tax, penalty and charges payable in res pect of such goods or conveyance. (4) No order for confiscation of goods or conveyance or for imposition of penalty shall be issued without giving the person an opportunity of being heard. (5) Where any goods or conveyance are confiscated under this Act, the title of such goods or conveyance shall thereupon vest in the Government. (6) The proper officer adjudging confiscation shall take and hold possession o f the things confiscated and every officer of Police, on the requisition of such proper officer, sh all assist him in taking and ho lding such possession. (7) The proper officer may, after satisfying himself that the confiscated goods or conveyance are not required in any other proceedings under this Act and after giving reasonable time not exceeding thre e months to pay fine in lieu of confiscation, dispose of such goods or conveyance and deposit the sale proceeds thereof with the Government. 2 of 1974. 131. Without prejudice to the provisions contained in the Code of Criminal Procedure, 1973, no confiscation made or penalty imposed under the provisions of this Act or the rules made thereunder shall prevent the infliction of any other punishment to which the p erson affected thereby is liable under the provisions of this Act or under any other law for the time being in force. Confiscation or penalty not to interfere with other punishments. 132. (1) Whoever commits any of the fo llowing offences, namely: — Punishment for certain offences Ex-245/2017 160 (a) supplies any goods or services or both without issue of any invoice ,in vio lation of the provisions of this Act or the rules made thereunder , with the intention to evade tax ; (b) issues any invo ice or bill without supply of goods or services or both in violation of the provisions of this Act, or the rules made thereunder leading to wrongful availment or utilisation of input tax credit or refund of tax ; (c) avails input tax credit using such invo ice or bill referred to in clause (b) ; (d) collects any amount as tax but fails to pay the same to the Government beyond a period of three months from the date on which such payment becomes due; (e) evades tax, fraudulently avails input tax credit or fr audulently obtains refund and where such offence is not covered under clauses (a) to (d) ; (f) falsifies or substitutes financial records or produces fake accounts or documents or furnishes any false information with an intention to evade payment of tax due under this Act; (g) obstructs or prevents any officer in the discharge of his duties under this Act; (h) acquires possessio n of, or in any way concerns himself in transporting, removing, depositing, keeping, concealing, supplying, purchasing or in any other manner deals with, any goods which he knows or has reasons to believe are liable to confiscation un der this Act or the rules made thereunder; (i) receives or is in any way concerned with the Ex-245/2017 161 supply of, or in any other manner deals with any supply of services which he knows or has reasons to believe are in contravention of any provisions of this Act or the rules made thereunder; (j) tampers with or destroys any material evidence or documen ts; (k) fails to supply any information which he is required to supply under this Act or the rules made thereunder or (unless with a reasonable belief, the burden of proving which shall be upon him, that the information supplied by him is true) supplie s false information; or (l) attempts to commit, or abets the commissio n of any of the offences mentioned in clau ses (a) to (k) of this section, shall be punishable –– (i) in cases where the amount of tax evaded or the amount of input tax credit wrongly availed or utilised or the amount of refund wrongly taken exceeds five hundred lakh rupees, with imprisonment for a term which may extend to five years and with fine; (ii) in cases where the amount of tax evaded or the amount of input tax credit wrongly availed or utilised or the amount of refund wrongly taken exceeds two hundred lakh rupees but does not exceed five hundred lakh rupees , with imprisonment for a term whic h may extend to three years and with fine; (iii) in the case of any other offence where the amount of tax evaded or the amount of input tax credit wrongly availed or utilised or the amount of refund wrongly taken exceeds one hundred lakh Ex-245/2017 162 rupees but does not exceed two hundred lakh rupees, with imprisonment for a term which may extend to one year and with fine; (iv) in cases where he commits or abets the commission of an offence spec ified in clause (f) or clause (g) or clause (j), he shall be puni shable with imprisonment for a term which may extend to six months or with fine or with both. (2) Where any person convicted of an offence under this section is again convicted of an offence under this section, then, he shall be punishable for the second and for every subsequent offence with imprisonment for a term which may extend to five years and with fine. (3) The imprisonment referred to in clauses (i), (ii) and (iii) of sub -section (1) and sub -section (2) shall, in the absence o f special and adequate reasons to the contrary to be recorded in the judgment of the Court, be for a term not less than six months. (4) Notwithstanding anything contained in the Code of Criminal Procedure, 1973, all offences under this Act, except the offences referred to in sub -section (5) shall be non -cognizable and bailable. (5) The offences specified in clause (a) or clause (b) or clause (c) or clause (d) of sub -section (1) and punishable under clause (i) of that sub - section shall be cognizable and non -bailable. (6) A person shall not be prosecuted for any offence under this section except with the previous san ction of the Co mmissioner. Explanation .- For the purposes of this section, the term “tax” shall include the amount of tax evaded or the amount of input tax credit wrongly availed or Ex-245/2017 163 utilised or refund wrongly taken under the provisions of this Act, the Goods and Services Tax Act, the Integrated Goods and Services Tax Act, and cess levied under the Goods and Services Tax (Compensation to States) Act. 133 .(1) Where any person engaged in connection with the co llection of statistics under section 151 or compilation or computerisation thereof or if any officer of tax having access to information specified under sub -section (1) of section 150 , or if any person enga ged in connection with the provision of service on the common portal or the agent of common portal, wi lfully discloses any information or the contents of any return furnished under this Act or rules made thereunder otherwise than in execution of his duties under the said sections or for the purposes of prosecution for an offence under this Act or under any other Act for the time being in force, he shall be punishable with imprisonment for a term which may extend to six months or with fine which may extend t o twenty five thousand rupees, or with both. Liability of officers and certain other persons. (2) Any person – (a) who is a Government servant shall not be prosecuted for any offence under this section except with the previous sanction of the Government; (b) who is not a Government servant shall not be prosecuted for any offence under this section except with the previous sanction of the Commissio ner . 134. No court shall take cognizance of any offence punishable under this Act or the rules made thereunder except with the previous sanction of the Co mmissioner, and no court inferior to that of a Magistrate of the First Class, shall try any such offence. Cognizance of offences. 135. In any prosecution for an offence under this Act whi ch requires a culpable mental state on the part of the accused, the court shall presume Presumption of culpable mental state. Ex-245/2017 164 the existence of such mental state but it shall be a defence for the accused to prove the fact that he had no such mental state with respect to the act charged as an offence in that prosecution. Explanation .— For the purposes of this section, – (i) the expression “culpable me ntal state” includes intention, motive, knowledge of a fact, and belief in, or reason to believe, a fact; (ii) a fact is said to be proved only when the court believes it to exist beyond reasonable doubt and not merely when its existence is established by a preponderance of probability. 136. A statement made and signed by a person on appearance in response to any su mmons issued under section 70 during the course of any inquiry or proceedings under this Act shall be relevant, for the purpose of proving, in any prosecution for an offence under this Act, the truth of the facts which it contains, –– Relevancy of statements under certain circumstances. (a) when the person who made the statement is dead or cannot be found, or is incapable o f giving evidence, or is kept out of the way by the adverse party, or whose presence cannot be obtained without an amount of delay or expense which, under the circumstances of the case, the court considers unreasonable; or (b) when the person who made the statement is examined as a witness in the case before the court and the court is of the opinio n that, having regard to th e circumstances of the case, the statement should be admit ted in evidence in the interest of justice. 137. (1) Where an offence committed by a person under this Act is a company, every person who, at the time the offence was committed was in charge of, and was responsible to, the company for the conduct of business of the company, as well as the company, shall be deemed to be guilty of the Offences by Companies. Ex-245/2017 165 offence and shall be liable to be proceeded against and punished accordingly . (2) Notwithstanding anything contained in sub - section (1), where an offence under this Act has been committed by a company and it is proved that the offence has been committed with the consent or connivance of, or is attributable to any negligence on the part of, any director, manager, secretary or other officer of the company, such director, manager, secretary or other office r shall also be deemed to be guilty of that offence and shall be liable to be proceeded against and punished accordingly. (3) Where an offence under this Act has been committed by a taxable person being a partnership firm or a Limited Liability Partnership or a Hindu Undivided Family or a trust, the partner or karta or managing trustee shall be deemed to be guilty of that offence and shall be liable to be proceeded against and punished accordingly and the prov isions of sub -section (2) shall mutatis mutandis apply to such persons. (4) Nothing contained in this section shall render any such person liable to any punishment provided i n this Act, if he proves that the offence was committed without his knowledge or that he had exercised all due diligence to prevent the commission of such offence. Explanation .–– For the purposes of this section, – (i) “company” means a body corporate and includes a firm or other association o f individuals; and (ii) “director”, in relation to a firm, means a partner in the firm. 2 of 1974. 138. (1) Any offence under this Act may, either before or after the institution of prosecution, be Compounding of offences. Ex-245/2017 166 compounded by the Commissio ner on payment, by the person accused of the offence, to the Central Government or the State Government, as the case may be, of such compounding amount in such manner as may be prescribed: Provided th at nothing contained in this section shall apply to – (a) a person who has been allowed to compound once in respect of any of the offences specified in clause s (a ) to ( f) of sub -section (1) of section 132 and the of fences specified in clause ( l) which are relatable to of fences specified in clause s (a ) to (f) of the said sub - section ; (b) a person who has been allowed to compound once in respect of any offence , other than those in clause (a), under this Act or un der the provisions of any State Goods and Services Tax Act or the Central Goods and Services Tax Act or the Union T erritory Goods and Services Tax Act or the Integrated Goods and Services Tax Act in respect of supplies of value exceeding one crore rupees ; (c) a person who has been accused o f committing an offence under this Act which is also an offence under any other law for the time being in force ; (d) a person who has been convicted for an offence under this Act by a court ; (e) a person who has been accused o f committing an offence specified in clause (g) or clause (j) or clause (k) of sub -section (1) of s ection 132 ; and (f) any other class o f persons or offences as may be prescribed: Provided further that any compounding allowed under the provision s of this section shall not affect the proceeding s, if any, instituted under any other law: Provided also that compounding shall be allowed Ex-245/2017 167 only after making payment of tax, interest and penalty involved in such offences. (2) The amount for compoundi ng of offences under this section shall be such as may be prescribed, subject to the minimum amount not being less than ten thousand rupees or fifty per cent . of the tax involved, whichever is higher , and the maximum amount not being less than thirty thous and rupees or one hundred and fifty per cent . of the tax, whichever is higher . (3) On payment of such compounding amount as may be determined by the Commissioner , no further proceedings shall be initiated under this Act against the accused person in respect of the same offence and any criminal proceedings, if already initiated in respect of the said offence, shall stand abated . CHAPTER XX TRANSITIONAL PROVISIONS 139. (1) On and fro m the appointed day, ever y person registered under any o f the existing laws and having a valid Permanent Account Number shall be issued a certificate of registration on provisional basis, subject to such conditions and in such form and manner as may be prescribed , which unless replaced by a final certificate of registration under sub -section (2) , shall be liable to be cancelled if the conditions so prescribed are not complied with. Migration of existing taxpayers. (2) The final certificate of registration shall be granted in such form and m anner and subject to such conditions as may be prescribed. (3) The certificate of registration issued to a person under sub -section (1) shall be deemed to have not been issued if the said registration is cancelled in pursuance of an application filed by such person that he was not liable to registration under section 22 or section 24 . Ex-245/2017 168 140. (1) A registered person, other than a person opting to pay tax under section 10 , shall be entitled to take, in his electronic credit ledger, carried forward in the return relating to the period ending with the day immediately precedi ng the appointed day, furnished by him under the existing law in such manner as may be prescribed: Transitional arrangements for i nput tax credit. Provided that the registered person shall not be allowed to take credit in the fo llowing circumstances, namely: – (i) where the said amount of credit is not admissible as input tax credit under this Act; or (ii) where he has not furnished all the returns requ ired under the existing law for the period of six mo nths immed iately preceding the appointed date ; or (iii) (2) A registered person, other than a person opting to pay tax under section 10 , shall be Ex-245/2017 169 entitled to take, in his electronic credit ledger, credit of the unavailed input tax credit in respect of capital goods, not carried forward in a return, furnished under the existing law by him, for the period ending with the day immediately preceding the appointed day in suc h manner as may be prescribed: Provided that the registered person shall not be allowed to take credit unless the said credit was admissible as credit under the existing law and is also admissible as input tax credit under this Act. Explanation .–– For the purposes of this section, the expressio n “u navailed credit” means the amount that remains after subtracting the amount of credit already availed in respect of capital goods by the taxable person under the existing law fro m the aggregate amount of credit to which the said person was entitled in respect of the said capit al goods under the existing law. (3) A registered person, who was not liable to be registered under the existing law or who was engaged in th e sale of exempted goods or tax free goods , by whatever name called, under the existing law but which are liable to tax under this Act or where the person was entitled to the credit of input tax at the time of sale of goods, if any, shall be entitled to take, in his electroni c credit ledger, credit of the value added t ax in respect of inputs held in stock and inputs contained in semi -finished or finished goods held in stock on the appointed day subject to the following conditions namely: –– (i) such inputs or goods are used or intended to be used for making taxable supplies under this Act; Ex-245/2017 170 (ii) the said registered person is eligible for input tax credit on such inputs under this Act; (iii) the said registered person is in possession of invoice or other prescribed documents evidencing payment of under the existing law in respect of such inputs; and (iv) such invo ices or other prescribed documents were issued not earlier than tw elve months immediately preceding the appointed day: Provided that where a registered person, other than a manufacturer or a supplier o f services, is not in possession of an invoice or any other documents evidencing payment of in respect of inputs, then, such registered person shall, subject to such conditions, limitations and safeguards as may be prescribed, including that the said taxable person shall pass on the benefit of such credit by way of reduced prices to the recipient, be allowed to take credit at such rate and in such manner as may be prescribed. (4) A registered person, who was engaged in the sale of taxable goods as well as exempted goods or tax free goods, by whatever name called, under the existing law but which are liable to tax under this Act, shall be entitled to take, in his electronic credit ledger ,- (a) the amount of carried forward in a return furnished under the existing law by him in accordance with the provisio ns of sub -section (1) ; and (b) the amount of in respect of inputs held in stock and inputs contained in semi -finished or finished goods held in stock on the appointed day, relating to such exempted goods in accordance with the provisio ns of sub -section (3) . Ex-245/2017 171 (5) A registered person shall be en titled to take, in his electronic credit ledger, credit of value added tax and entry tax , if any, in respect of inputs received on or after the appointed day but the tax in respect of which has been paid by the supplier under the existing law, subject to t he condition that the invoice or any other tax paying document of the same was r ecorded in the books of account of such person within a period of thirty days from the appointed day: Provided that the period of thirty days may, on sufficient cause being shown, be extended by the Commissio ner for a further p eriod not exceeding thirty days: Provided further that the said registered person shall furnish a statement, in such manner as may be prescribed, in respect of credit that has been taken under this sub -section . (6) A registered person, who was either paying tax at a fixed rate or paying a fixed amount in lieu of the tax payable under the existing law shall be entitled to take, in his elect ronic credit ledger, credit of value added tax in respect of inputs held in stock and inputs contained in semi -finished or finished goods held in stock on the appointed day subject to the following conditions, namely: –– (i) such inputs or goods are used or intended to be used for making taxable supplies under this Act; (ii) the said registered person is not paying tax under section 10 ; (iii) the said registered person is eligible for input tax credit on such inputs under this Act; (iv) the said registered person is in possession of invoice or other prescribed documents evidencing payment of tax under the existing law in respect of inputs; and Ex-245/2017 172 (v) such invo ices or other prescribed documents were issued not earlier than twelve months immediately preceding the appointed day. (7) The amount of credit under sub -sections (3), (4) and (6) shall be calculated in such manner as may be prescribed . 141. (1) Where any inputs received at a had been as such or after being partially processed to a job worker for further processing, testing, repair, reconditioning or any other purpose in accordance with the provisions of exi sting law prior to the appointed day and such inputs are returned to the on or after the appointed day, no tax shall be payable if such inputs, after completion of the job work or otherwise, are returned to the within six months from the appointed day : Transitional provisions relating to job work. Provided that the period of six months may, on sufficient cause being shown, be extended by the Commissioner for a further period not exceeding two months: Provided further that if such inputs are not returned within the period specified in this sub - section, the input tax credit shall be liable to be recovered in accordance with the provisions of clause (a) of sub -section (8) of section 142 . (2) Where any semi -finished goods had been despatched from the place of business to any other premises for carrying out certain manufacturing processes in accordance with the provisions of existing law prior to the appointed day and such goods (hereafter in this sub -section referred to as “the said goods”) are returned to the said place on or after the appointed day, no tax shall be payable if the said goods, after undergoing manufacturing processes or otherwise, are returned to the said place within six months from the appointed day : Ex-245/2017 173 Provided that the period of six months may, on sufficient cause being shown, be extended by the Commissioner for a further period not exceeding two months: Provided further that if the said goods are not returned within a period specified in this sub - section , the input tax credit shall be liable to be recovered in accordance with the provisions of clause (a) of sub -section (8) of section 142 : Provided also that the person the goods may, in accordance with the provisions of the existing law, transfer the said goods to the premises of any registered person for the purpose of supplying therefrom on payment of tax in India or without pa yment of tax for exports within the period specified in this sub -section . (3) Where any goods had been despatched from the place of business without payment of tax for carrying out tests or any other process, to any other premises, whether registered or no t, in accordance with the provisions of existing law prior to the appointed day and such goods ,are returned to the said place of business on or after the appointed day, no tax shall be payable if the said goods, after undergoing tests or any other process, are returned to such place within six months from the appointed day : Provided that the period of six months may, on sufficient cause being shown, be extended by the Commissioner for a further period not exceeding two months: Provided further that if the said goods are not returned within the period specified in this sub - section , the input tax credit shall be liable to be recovered in accordance with the provisions of clause (a) of sub -section (8) of section 142: Provided also that the person the goods may, in accordance with the Ex-245/2017 174 provisions of the exis ting law, transfer the said goods from the said other premises on payment of tax in India or without payment of tax for exports within the period specified in this sub - section . (4) The tax under sub -sections (1), (2) and (3) shall not be payable , only if the person despatching the goods and the job worker declare the details of the inputs or goods held in stock by the job worker on behalf of the said person on the appointed day in such form and manner and within such time as may be prescribed . 142. (1) Where any goods on which if any, had been paid under the existing law at the time of thereof, not being earlier than six months prior to the appointed day, are returned to any place of business on or after the appointed day, the registered person shall be eligible for refund of the paid under the existing law where such goods are retu rned by a person, other than a registered person, to the said place of business within a period of six months from the appointed day and such goods are identifiable to the satisfaction of the proper officer : Miscellaneous transitional provisions. Provided that if the said goods are returned by a registered person , the return of such goods shall be deemed to be a supply. (2) (a) where , in pursuance of a contract entered into prior to the appointed day, the price of any goods is revised upwards on or after the appointed day, the registered person who had sold such goods shall issue to the recipient a supplementary invoice or debit note, containing such particulars as may be prescribed, within thirty days of such price revision and for the purposes of this Act , such supplementary invoice or debit note shall be deemed to have been issued in respect of an outward supply made under this Act ; Ex-245/2017 175 (b) where , in pursuance of a contract entered into prior to the appointed day, the price of any goods is revised downwards on or after the appointed day, the registered person who had such goods may issue to the recipient a credit note, containing such particulars as may be prescribed, within thirty days of such price revision and for the purposes of this Act such credit note shall be deemed to have been issued in respect of an outward supply made under this Act: Provided that the registered person shall be allowed to reduce his tax liability on account of issue of the credit note only if the recipient of the credit note has reduced his input tax credit corresponding to s uch reductio n of tax liability. (3) Every claim for refund filed by any person before , on or after the appointed day for refund of any amount of input tax credit, tax, interest or any other amount paid under the existing law , shall be disposed of in accordance with the provisions of existing law and any amount eventually accruing to him shall be refunded to him in cash in accordance with the provisions of the said law : Provided that where any claim for refund of the amoun t of credit is fully or partially rejected, the amount so rejected shall lapse: Provided further that no refund shall be allowed of any amount of credit where the balance of the said amount as on the appointed day has been carried forward under this Act. (4) Every claim for refund filed after the appointed day for refund of any tax paid Ex-245/2017 176 under the existing law in respect of the goods exported before or aft er the appointed day , shall be disposed of in accordance with the provisions of the existing law: Provided that where any claim for refund of credit is fully or partially rejected, the amount so rejected shall lapse: Provided further that no refund shall be allowed of any amount of credit where the balance of the said amount as on the appointed day has been carried forward under this Act . (5) Notwithstanding anything to the contrary contained in this Act, any amount of input tax credit reversed prior to the appointed day shall not be admissible as input tax credit under this Act. (6) (a) every proceeding of appeal, revision , review or reference r elating to a claim for input tax credit initiated whether before, on or after the appointed day under the existing law shall be disposed of in accordance with the provisions of the existing law, and any amount of credit found to be admissible to the claimant shall be refunded to him in cash in accordance with the provisions of the existing law, and the amount rejected, if any, shall not be admissible as input tax credit under this Ac t: Provided that no refund shall be allowed of any amount of credit where the balance of the said amount as on the appointed day has been carried forward under this Act ; (b) every proceeding of appeal, , review or reference relating to recovery of credit initiated whether before, on or after the appointed day under the existing law shall be disposed of in accordance with the provisions of the existing law, and if any amount of Ex-245/2017 177 credit becomes re coverable as a result of such appeal, , review or reference, the same shall , unless recovered under the existing law, be recovered as an arrear of tax under this Act and the amount so recovered shall not be admissible as input tax credit under this Act. (7) (a) every proceeding of appeal, revision , review or reference relating to any output tax liability initiated whether before, on or after the appointed day under the existing law , shall be disposed of in accordance with the provisions of the existing law, and if any amount becomes recoverable as a result of such appeal, revision , review or reference, the same shall , unless r ecovered under the existing law, be recovered as an arrear of tax under this Act and the amount so recovered shall not be admissible as input tax credit under this Act. (b) every proceeding of appeal, , review or reference relating to any output liability initiated whether before, on or after the appointed day under the existing law, shall be disposed of in accordance with the provisions of the existing law, and any amount found to be admissible to the claimant shall be refunded to him in cash in accordance with the provisions of the existing law . (8) (a) where in pursuance of an assessment or adjudication proceedings instituted, whether before, on or after the appointed day under the existing law, any amount of tax, interest, fine or penalty becomes recoverable from the person , the same shall , unless r ecovered under the existing law, be recovered as an arrear of tax under this Act and the amount so recovered shall not be admissible as input tax credit under this Act ; Ex-245/2017 178 (b) where in pursuance of an assessment or adjudication proceeding sinstituted, whether before, on or after the appointed day under the existing law, any amount of tax, interest, fine or penalty becomes refundable to the taxable person, the same shall be refunded to him in cash under the said law , . (9) (a) where any return, furnished under the existing law, is revised after the appointed day and if, pursuant to such revision, any amount is found to be recoverable or any amount of input tax credit is found to be inadmissible, the same shall , unless recovered u nder the existing law, be recovered as an arrear of tax under this Act and the amount so recovered shall not be admissible as input tax credit under this Act ; (b) where any return, furnished under the existing law, is revised after the appointed day but within the time limit specified for such revision under the existing law and if, pursuant to such revision, any amount is found to be refundable or credit is found to be admissible to any taxable perso n, the same shall be refunded to him in cash under the existing law, and the amount rejected, if any, shall not be admissible as under this Act. (10) Save as otherwise provided in this Chapter, the goods or services or both supplied on or after the appointed day in pursuance of a contract entered into prior to the appointed day shall be liable to tax under the provisions of this Act. (11) (a) notwithstanding anything contained in section 12 , no tax shall be payable on goods under this Act to the extent the tax Ex-245/2017 179 was leviable on the said goods under the Mizoram Val ue Added Tax Act ,2005 ; 32 of 1994 (b) notwithstanding anything contained in section 13, no tax shall be payable on services under this Act to the extent the tax was leviable on the said services under Cha pter V of the Finance Act, 1994 ; --- of ---- 32 of 1994 (c) where tax was paid on any supply ,both under t he and under Chapter V of the Finance Act, 1994, tax shall be leviable under this Act and the taxable person shall be entitled to take credit of value added tax or service tax paid under the existing law to the extent of supplies made after the appointed day and such credit shall be calculated in such manner as may be prescr ibed. (12) Where any goods sent on approval basis, not earlier than six months before the appointed day, are rejected or not approved by the buyer and returned to the seller on or after the appointed day, no tax shall be payable thereon if such goods are returned within six months from the appointed day: Provided that the said period of six months may, on sufficient cause being shown, be extended by the Commissioner for a further period not exceeding two months: Provided further that the tax shall be payable by the person returning the goods if such goods are liable to tax under this Act, and are returned after the period specified in this sub -section : Provided also that tax shall be payable by the person who h as sent the goods on approval basis if such goods are liable to tax under this Act, and are not returned within the period specified in this sub -section . (13) Where a supplier has made any sale of goods in respect of which tax was required to be deducted at source under the Mizoram Ex-245/2017 180 Value Added Tax Act, 2005 and has also issued an invoice for the same before the appointed day, no deduction of tax at source under section 51 shall be made by the deductor under the said section where payment to the said supplier is made on or after the appointed day. (14) Where any goods or capital goods belonging to the principal are lying at the premises of the agent on the appoint ed day, the agent shall be entitled to take credit of the tax paid on such goods or capital goods subject to fulfilment of the following conditions : (i) the agent is a registered taxable person under this Act; (ii) both the principal and the agent declare the detai ls of stock of goods or capital goods lying with such agent on the day immediately preceding the appointed day in such form and manner and within such time as may be prescribed in this behalf; (iii) the invo ices for such goods or capital goods had been issued no t earlier than twelve months immediately preceding the appointed day; and (iv) the principal has either reversed or not availed of the input tax credit in respect of such, - (a) goods; or (b) capital goods or, having availed of such credit, has reversed the said credit, to the extent availed of by him. Explanation .- . Ex-245/2017 181 CHAPTER XXI MISCELLANEOUS 143. (1) A registered person (hereafter in this section referred to as the “principal”) may, under intimation and subject to such conditions as may be prescribed, send any inputs or capital goods, without payment of tax, to a job worker for job work and fro m there subsequently send to another job worker and likewise, and shall, –– Job work procedure. (a) bring back inputs, after completion of job work or otherwise, or capital goods, other than moulds and dies, jigs and fixtures, or tools, within one year and three years, respectively, o f their being sent out, to any o f his place o f business, without payment of tax; (b) supply such inputs, after completion o f job work or otherwise, or capital goods, other than moulds and dies, jigs and fixtures, or tools, within one year and three years, respectively, o f their being sent out from the place of business o f ajob worker on payment of tax within India, or with or without payment of tax for export, as the case may be: Provided that the principal shall not supply the goods from the place of business of a jo b worker in accordance with the provisions of this clause unless the said principal declares the place o f business of the job worker as his additional place of business except in a case - (i) where the job worker is registered under section 25 ; or (ii) where the principal is engaged in the supply of such goods as may be notified by the Commissio ner. (2) The responsibility for keeping proper accounts for the inputs or capital goods shall lie with the principal. (3) Where the inputs sent for job work are not Ex-245/2017 182 received back by the principal after completion of job work or otherwise in accordance with the provisions of clause (a) of sub -section ( 1) or are not supplied from the place of business of the job worker in accordance with the provisions of clause (b) of sub -section ( 1) within a period of one year of their being sent out, it shall be deemed that such inputs had been supplied by the principal to the job worker on the day when the said inputs were sent out. (4) Where the capital goods, other than moulds and dies, jigs and fixtures, or tools, sent for job work are not received back by the principal in accordance with the provisions of clause (a) of sub -section ( 1) or are not supplied from the place of business of the job worker in accordance with the provision s of clause (b) of sub -section ( 1) within a period of three years of their being sent out, it shall be deemed that such capital goods had been supplied by the principal to the job worker on the day when the said capital goods were sent out. (5) Notwiths tanding anything contained in sub - sections ( 1) and ( 2), any waste and scrap generated during the job work may be supplied by the job worker directly from his place of business on payment of tax, if such job worker is registered, or by the principal, if the job worker is not registered. Explanation .-For the purpose s of job work, input includes intermediate goods arising from any treatment or process carried out on the inputs by the principal or the job worker. 144. Where any document - Presumption as to documents in certain cases . (i) is produced by any person under this Act or any other law for the time being in force; or (ii) has been seized from the custody or Ex-245/2017 183 control of any person under this Act or any other law for the time being in force; or (iii) has been received from any place outside India in the course of any proceeding s under this Act or any other law for the time being in force, and such document is tendered by the prosecution in evidence against him or any other person who is tried jointly with him, the court shall -- (a) unless the contrary is proved by such person, presume — (i) the truth of the contents of such document; (ii) that the signature and every other part of such document which purports to be in the handwriting of any particular person or which the court may reasonably assume to have been signed by, or to be in the handwriting of, any particular person, is in that person’s handwriting, and in the case of a document executed or attested, that it was executed or attested by the person by whom it purports to have been so executed or attested; (b) admit the document in evidence notwithstanding that it is not duly stamped, if such document is otherwise admissible in evidence. 145. (1) Notwithstanding anything contained in any other law for the time being in force, — Admissibility of micro films, facsimile copies of documents and co mputer printouts as documents and as evidence. (a) a micro film of a document or the reproduction of the image or images embodied Ex-245/2017 184 in such micro film (whether enlarged or not); or (b) a facsimile copy of a document; or (c) a statement contained in a document and included in a printed materi al produced by a computer , subject to such conditions as may be prescribed; or (d) any information stored electronically in any device or media, including any hard copies made of such information, shall be deemed to be a document for the purposes of this Act and the rules made thereunder and shall be admissible in any proceedings thereunder, without further proof or production of the original, as evidence of any contents of the original or of any fact stated therein of which direct evidence would be admissible. (2) In any proceedings under this Act and or the rules made thereunder , where it is desired to give a statement in evidence by virtue of this section, a certificate, — (a) identifying the document containing the statement and describing the manner in which it was produced; (b) giving such particulars of any device invo lved in the production o f that document as may be appropriate for the purpose of showing that the docu ment was produced by a computer, shall be evidence of any matter stated in the certificate and for the purposes of this sub -section it shall be sufficient for a matter to be stated to the best of the knowledge and belief o f the person stating it. 146. The Government may, on the recommendations of the Council, notify the Commo n Goods and Services Tax Electronic Portal for facilitating registration, payment of Commo n Portal . Ex-245/2017 185 tax, furnishing of returns, computation and settlement of integrated tax, electronic way bill and for carrying out such other functions and for such p urposes as may be prescribed. 147. The Government may, on the recommendations of the Council, notify certain supplies of goods as “deemed exports”, where goods supplied do not leave India, and payment for such supplies is received either in Indian rupees or in convertible foreign exchange, if such goods are manufactured in India. Deemed Exports . 148. The Government may, on the recommendations of the Council, and subject to such conditions and safeguards as may be prescribed, notify certain classes o f registered persons, and the special procedures to be followed by such persons including those with regard to registration, furnishing of return, payment of tax and administration of such persons . Special procedure for certain processes. 149. (1) Every regis tered person may be assigned a g oods and services tax co mpliance rating score by the Government b ased on his record of compliance with the provisions of this Act. Goods and services tax compliance rating. (2) The g oods and services tax compliance rating score may be determined on the basis of such parameters as may be prescribed. (3) The g oods and services tax compliance rating score may be updated at periodic intervals and intimated to the registered person and also placed in the public domain in such manner as may be prescribed. 150. (1) Any person, being — Obligation to furnish information return. (a) a taxable person; or (b) a local authority or other public body or association; or (c) any authority of the State Government responsible for the collection of value added tax Ex-245/2017 186 or sales tax or State excise duty or an authority of the Central Government res ponsible for the collection of excise duty or c ustoms duty; or 43 of 1961. (d) an income tax authority appointed under the provisions of the Income -tax Act, 1961; or 2 of 1934. (e) a banking company within the meaning of clause ( a) of section 45A of the Reserve Bank of India Act, 1934; or 36 of 2003. (f) a State Electricity Board or an electricit y distribution or transmission licensee under the Electricity Act, 2003, or any other entity entrusted with such functions by the Central Government or the State Government; or 16 of 1908. (g) the Registrar or Sub -Registrar appointed under section 6 of the Registration Act, 1908; or 18 of 2013. (h) a Registrar within the meaning of the Companies Act, 2013; or 59 of 1988. (i) the registering authority empowered to register motor vehicles under the Motor Vehicles Act, 1988; or 30 of 2013. (j) the Collector referred to in clause ( c) of section 3 of the Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013; or 42 of 1956. (k) the recognised stock exchange referred to in clause ( f) of section 2 o f the Securities Contracts (Regulation) Act, 1956; or 22 of 1996. (l) a depository referred to in clause ( e) of sub -section ( 1) of section 2 of the Depositories Act, 1996; or 2 of 1934. (m) an officer of the Reserve Bank of India as constituted under section 3 of the Reserve Bank of India Act, 1934; or 18 of 2013. (n) the Goods and Services Tax Network, a company registered under the Co mpanies Act, 2013; or Ex-245/2017 187 (o) a person to whom a Unique Identity Number has been granted under sub -section (9 ) of section 25; or (p) any other person as may be specified, on the recommendations of the Council, by the Government, who is responsible for maintaining record of registration or statement of accounts or any periodic return or document containing details of payment of tax and other details of transaction of goods or services or both or transactions related to a bank account or consumption of electricity or transaction of purchase, sale or exchange of goods or property or right or interest in a property under any law for the time being in force, shall furnish an information return of the same in respect of such periods, within such time, in such form and manner and to such authority or agency as may be prescribed. (2) Where the Commissioner, or an officer authorised by him in this behalf, considers that the information furnished in the information return is defective, he may intimate the defect to the person who has furnished such information return and give him an opportunity of rectifying the defect within a period of thirty days from th e date of such intimation or within such further period which, on an application made in this behalf, the said authority may allow and if the defect is not rectified within th e said period of thirty days or , the further period so allowed, then, notwithstan ding anything contained in any other provisions of this Act, such information return shall be treated as not furnished and the provisions of this Act shall apply. (3) Where a person who is required to furnish information return has not furnished the same within the time specified in sub - section ( 1) or sub -section ( 2), the said authority may serve upon him a notice Ex-245/2017 188 requiring furnishing of such information return within a period not exceeding ninety days from the date of service of the notice and such person shall furnish the information return. 151. (1) The Co mmissioner may, if he considers that it is necessary so to do, by notification, direct that statistics may be collected relating to any matter dealt with by or in connection with this Act. Power to collect statistics. (2) Upon such notification being issued, the Commissioner, or any person authorised by him in this behalf, may call upon the concerned persons to furnish such information or returns , in such form and manner as may be prescribed, relating to any matter in respect of which statistics is to be collected . 152. (1) No information of any in dividual return or part thereof with respect to any matter given for the purposes of section 150 or section 151 shall, without the previous consent in writing of the concerned person or his authorised representative, be published in such manner so as to enable such particulars to be identified as referring to a particular person and no such information shall be use d for the purpose of any proceedings under this Act. Bar on disclosure o f information. (2) Except for the purposes of prosecution under this Act or any other Act for the time being in force, no person who is not engaged in the collection o f statistics under this Act or compilation or computeri sation thereof for the purposes of this Act, shall be permitted to see or have access to any information or any individual return referred to in section 151. (3) Nothing in this section shall apply to the publication of any information relating to a class of taxable persons or class of transactions, if in the opinion of the Commissioner , it is d esirable in the public interest to publish such information. Ex-245/2017 189 153. Any officer not below the rank of Assistant Commissio ner may, having regard to the nature and complexity of the case and the interest of revenue, take assistance of any expert at any stage of scrutiny, inquiry, investigation or any other proceedings before him. Taking assistance fro m an expert. 154. The Co mmissioner or an officer authorise d by him may take samples o f goods from the possession of any taxable person, where he considers it necessary, and provide a receipt for any samples so taken. Power to take samples . 155. Where any person claims that he is eligible for input tax credit under this Act, the burden of proving such claim shall lie on such person. Burden of Proof. 45 of 1860. 156. All persons discharging functions under this Act shall be deemed to be public servants within the meaning of sect ion 21 of the Indian Penal Code . Persons deemed to be public servants. 157. (1) No suit, prosecution or other legal proceedings shall lie against the President, State President, Members, officers or other emplo y ees of the Appellate Tribunal or any other person authorised by the said Appellate Tribunal for anything which is in good faith done or intended to be done under this Act or the rules made thereunder. Protection of action taken under this Act. (2) No suit, prosecution or other legal proceedings shall lie against any officer appointed or authorised u nder this Act for anything which is done or intended to be done in good faith under this Act or the rules made thereunder. 158. (1) All particulars contained in any statement made, return furnished or accounts or documents produced in accordance with this Act, or in any record of evidence given in the course of any proceedings under this Act (other than proceedings before a c rimina l court), or in any record of any proceedings under this Act shall, save as provided in sub -section (3), not be disclosed. Disclosure of information by a public servant . Ex-245/2017 190 1 of 1872. (2) Notwithstanding anything contained in the Indian Evidence Act, 1872, no court shall , save as otherwise provided in sub -section (3), require any officer appointed or authorised u nder this Act to produce before it or to give evidence before it in respect of particulars referred to in sub -section (1). (3) Nothing contained in this section shall apply to the disclosure of, –– 45 of 1860. 49 of 1988. (a) any particulars in respect of any statement, return, accounts, documents, evidence, affidavit or deposition, for the purpose of any prosecution under the Indian Penal Code or the Prevention of Corruption Act, 1988, or any other law for the time being in force; or (b) any particulars to the Central Government or the State Government or to any person acting in the implementation of this Act, for the purpose s of carrying out the object s of this Act; or (c) any particulars when such disclosure is occasioned by the lawful exercise under this Act of any process for the service of any notice or recovery of any demand; or (d) any particulars to a civil cour t in any suit or proceeding s, to which the Government or any authority under this Act is a party, which relates to any matter arising out of any proceeding s under this Act or under any other law for the time being in force authorising any such authority to exercise any powers thereunder; or (e) any particulars to any officer appointed for the purpose of audit of tax receipts or refunds of the tax imposed by this Act; or (f) any particulars where such particulars are relevant for the purposes of any inquiry into the conduct of any officer appointed or authorised under this Act, to any person or persons appointed as an inquiry officer under any law for the time being in force; or Ex-245/2017 191 (g) any such particulars to an officer of the Central Government or of any State Government, as may be necessary for the purpose of enabling that Government to levy or realise any tax or duty; or (h) any particulars when such disclosure is occasioned by the lawful exercise by a public servant or any other statutory authority, of his or its powers under any law for the time being in force; or (i) any particulars relevant to any inquir y into a charge of misconduct in connection with any proceedings under this Act against a practising advocate, a tax practitioner, a practising cost accountant, a practising chartered accountant, a practising company secretary to the authority empowered to take disciplinar y action against the members practising the profession of a legal practitioner, a cost accountant, a chartered acco untant or a company secretary, as the case may be; or (j) any particulars to any agency appointed for the purposes of data entry on any automated system or for the purpose of operating, upgrading or maintaining any automated system where such agency is contractually bound not to use or disclo se such particulars except for the aforesaid purposes; or (k) any such particulars to an officer of the Government as may be necessary for the purposes of any other law for the time being in force; and (l) any information relating to any class of taxable persons or class o f transactions for publication, if, in the opinio n of the Commissio ner, it is desirable in the public interest, to publish such information. 159. (1) If the Commissio ne r, or any other officer authoris ed by him in this behalf, is of the opinion that it is necessary or expedient in Publication of information in respect of persons in certain cases. Ex-245/2017 192 the public interest to publish the name of any person and any other particulars relating to any proceedings or prosecution under this Act in respect of such pe rson, it may cause to be published such name and particulars in such manner as it thinks fit. (2) No publication under this section shall be made in relation to any penalty imposed under thi s Act until the time for presenting an appeal to the Appellate Authority under section 107 has expired without an appeal having been presented or the appeal, if presented, has been disposed of. Explanation .–– In the case of firm, company or other association of persons, the names of the partners of the firm, directors, managing agents, secretaries and treasurers or managers of the company, or the members of the association, as the case may be, may also be pu blished if, in the opinion of the Commissio ne r, or any other officer authoris ed by him in this behalf, circumstances of the case justify it. 160. (1) No assessment, re -assessment, adjudication, review, revisio n, appeal, rectification, notice, summons or oth er proceedings done, accepted, made, issued, initiated, or purported to have been done, accepted, made, issued, initiated in pursuance of any of the provisions of this Act shall be invalid or deemed to be invalid merely by reason of any mistake, defect or omissio n therein, if such assessment, re -assessment, adjudication, review, revisio n, appeal, rectification, notice, summons or other proceedings are in substance and effect in conformity with or according to the intents, purposes and requirements of this A ct or any existing law. Assessment proceedings, etc. not to be invalid on certain grounds. (2) The service of any notice, order or communication shall not be called in question, if the notice, order or communication, as the case may be, has Ex-245/2017 193 already been acted upon by the person to whom it is issued or where such service has not been called in question at or in the earlier proceedings commenced, continued or finalised pursuant to such notice, order or communication. 161. Without prejudice to the provisions of section 160 , and notwithstanding anything contained in any other provisions of this Act, any authority, who has passed or issued any decision or order or notice or certificate or any other document, may rectify any er ror which is apparent on the face of record in such decision or order or notice or certificate or any other document, either on its own motion or where such error is brought to its notice by any officer appointed under this Act or an officer appointed unde r the Goods and Services Tax Act or by the affected person within a period of three months from the date of issue of such decision or order or notice or certificate or any other document, as the case may be: Rectification of errors apparent on th e face of record. Provided that no such rectification shall be done after a period of six mo nths from the date of issue of such decisio n or order or notice or certificate or any other document: Provided further that the said period of six months shall not apply in such cases where the rectification is purely in the nature of correction of a clerical or arithmetical error, arising from any accidental slip or omission: Provided also that where such rectification adversely affects any person , the principles of natural justice shall be followed by the authority carrying out such rectification. 162. Save as provided in section s117 and 118 , no civil court shall have jurisdiction to deal with or decide any question arising from or relating to anything done or purported to be done under this Act. Bar on jurisdiction of civil courts. Ex-245/2017 194 163. Wherever a copy of any order or document is to be provided to any person on an application made by him for that purpose, there shall be paid such fee as may be pr escribed. Levy of fee. 164. (1) The Government may, on the recommendations of the Counc il, by notification, make rules for carrying out the provisions of this Act. Power of Government to make rules. (2) Without prejudice to the generality of the provisions of sub -section (1), the Government may make rules for all or any of the matters which by this Act are required to be, or may be, prescribed or in respect of which provisions are t o be or may be made by rules. (3) The power to make rules conferred by this section shall include the power to give retrospective effect to the rules or any of them from a date not earlier than the date on which the provisions of this Act come into force. (4) Any rules made under sub -section (1) or sub -section (2) may provide that a contravention thereof shall be liable to a penalty not exceeding ten thousand rupees. 165. The may, by notification, make regulations consistent with this Act and the rules made thereunder to carry o ut the provisions of this Act. Power to make regulations. 166. Every rule made by the Government, every regulation made by the and every notification issued by the Government under this Act, shall be laid, as soon as may be a fter it is made or issued, before the , while it is in session, for a total period of thirty days which may be comprised in one session or in two or more successive sessions, and if, before the expiry of the session immediately following t he session or the Laying of rules, regulations and notifications. Ex-245/2017 195 successive sessions aforesaid, the agrees in making any modification in the rule or regulation or in the notification, as the case may be, or the agrees that the rule or regulation or the notification should not be made, the rule or regulation or notification, as the case may be, shall thereafter have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without prejudice t o the validity o f anything previously done under that rule or regulation or notification, as the case may be. 167. The Commissio ner may, by notification, direct that subject to such conditio ns, if any, as may be specified in the notification, any power exercisable by any authority or officer under this Act may be exercisable also by another authority or officer as may be specified in such notification. Delegation of powers . 168. The may, if he considers it necessary or expedient so to do for the purpose of uniformity in the implementation of this Act, issue such orders, instructions or directions to the tax officers a s it may deem fit, and thereupon all such officers and all other persons emplo yed in the implementation of this Act shall observe and follow such orders, instructions or directions. Power to issue instructions or directions. 169. (1) Any decision, order, summons, notice or other communication under this Act or the rules made thereunder shall be served by any one of the following methods, namely: -- Service o f notice in certain circumstances. (a) by giving or tendering it directly or by a messenger including a courier to the addressee or the taxable pers on or to his manager or authoris ed representative or an advocate or a tax practitioner holding authority to appear in the proceedings on behalf of the taxable person or to a person r egularly employed by him in connection with the business, or to any adult member of family residing with the taxable person; or Ex-245/2017 196 (b) by registered post or speed post or courier with acknowledgement due, to the person for who m it is intended or his authorised representative, if any , at his last known place of business or residence; or (c) by sending a communicatio n to his e - mail address provided at the time o f registration or as amended from time to time; or (d) by making it available on the co mmon portal; or (e) by publication in a newspaper circulating in the locality in which the taxable person or the person to whom it is issued is last known to have resided, carried on business or personally worked for gain; or (f) if none of the modes aforesaid is practicable, by affixing it in some conspicuous place at his last known place of business or residence and if such mode is not practicable for any reason, then by affixing a copy thereof on the notice board of the offi ce of the concerned officer or authority who or which passed such decision or order or issued such summons or notice. (2) Every decision, order, summons, notice or any communication shall be deemed to have been served on the date on which it is tendered or published or a copy thereof is affixed in the manner provided in sub - section (1). (3) When such decision, order, summons, notice or any communication is sent by registered post or speed post, it shall be deemed to have been received by the addressee at the expiry of the period normally taken by such post in transit unless the contrary is proved. 170. The amount of tax , interest, penalty, fine or any other sum payable, and the amount of Rounding off o f tax etc. Ex-245/2017 197 refund or any other sum due, under the provisions of this Act shall be rounded off to the nearest rupee and, for this purpose, where such amount contains a part of a rupee consisting of paise, then, if such part is fifty paise or more, it shall be increased to one rupee and if such part is less than fifty paise it shall be ignored. 171. (1) Any reduction in rate of tax on any supply of goods or services or the benefit of input tax credit shall be passed on to the recipient by way o f commensurate reduction in prices . Anti -profiteering Measure. (2) The Central Government may , on recommendations of the Council, by notification, constitute an Authority, or empower an existing Authority constituted under any law for the time being in force, to examine whether input tax credits availed by any registered person or the reduction in the tax rate have actually resulted in a commensurate reduction in the price of the goods or services or both supplied by him. (3) The Authority referred to in sub -section (2) shall exercise such powers and discharge such functions as may be prescribed. 172. (1) If any difficulty arises in giving effect to any provisions of this Act, the Government may, on the reco mmendations of the Council, by a general or a special order published in the Official Gazette, make such provisions not inconsistent with the provisions o f this Act or the rules or regulations made thereunder, a s may be necessary or expedient for the purpose of removing the said difficulty: Removal of difficulties. Provided that no such order shall be made after the expiry of a period of three years from the date of commencement of this Act. (2) Every order made under this section shall be laid, as soon as may be, after it is made, before the State Legislature . Ex-245/2017 198 173. 174. (a) revive anything not in force or existing at the time of such amendment or repeal; or (b) affect the previous operation of the amended Acts or repealed Acts and orders or anything duly done or suffered thereunder; or (c) affect any right, privilege, obligation, or liability acquired, accrued or incurred under the amended Acts or repealed Acts or or ders under such repealed or amended Acts: Provided that any tax exemption granted as an incentive against investment throug h a notification shall not continue as privilege if the said notification is rescinded on or after the appointed day; or Ex-245/2017 199 (d) affect any tax, surcharge, penalty, fine, interest as are due or may beco me due or any forfeiture or punishment incurred or infl icted in respect of any offence or vio lation co mmitted against the provisio ns of the amended Acts or repealed Acts; or (e) affect any investigation, inquiry, verification (including scrutiny and audit), assessment proceedings, adjudication and any other legal proceedings or recovery of arrears or remedy in respect of any such tax, surcharge, penalty, fine, interest, right, privilege, obligation, liability, forfeiture or punishment, as aforesaid, and any such investigation, inquiry, verific ation (including scrutiny and audit), assessment proceedings, adjudication and other legal proceedings or recovery of arrears or remedy may be instituted, continued or enforced, and any such tax, surcharge, penalty, fine , interest, forfeiture or punishment may be levied or imposed as if these Acts had not been so amended or repealed; or (f) affect any proceedings including that relating to an appeal, revision, review or reference, instituted before , on or after the ap pointed day under the said amended Acts or repealed Acts and such proceedings shall be continued under the said amended Acts or repealed Acts as if this Act had not come into force and the said Acts had not been amended or repealed . 10 of 1897. (3 ) The mention of the particular matters referred to in section 173 and sub -section (1) shall not be held to prejudice or affect the general application of section 6 of the General Clauses Act, 1897 with regard to the effect of repeal . Ex-245/2017 200 SCHEDULE I [See section 7] ACTIVITIES TO BE TREATED AS SUPPLY EVEN IF MADE WITHOUT CONSIDERATION 1. Permanent transfer or disposal of business assets where input tax credit has been availed on such assets. 2. Supply o f goods or services or both between related persons or between distinct persons as specified in section 25 , when made in the course or furtherance of business: Provided that gifts not exceeding fifty thousand rupees in value in afinancial year by an emplo yer to an employee shall no t be treated as supply of goods or services or both . 3. Supply o f goods — (a) by a principal to his agent where the agent undertakes to supply such goods on behalf of the principal ; or (b) by an agent to his principal where the agent undertakes to receive s uch goods on behalf of the principal. 4. Import of services by a taxable person fro m a related person or from any of his other establishments outside India, in the course or furtherance of business. Ex-245/2017 201 SCHEDULE II [See s ection 7] ACTIVITIES TO BE TREATED AS SUPPLY OF GOODS OR SUPPLY OF SERVICES 1. Transfer (a) any transfer of the titl e in goods is a supply of goods; (b) any transfer of right in goods or of undivided share in goods without the transfer of title thereof, is a supply of services; (c) any transfer of title in goods under an agreement which stipulates that property in goods shall pass at a future date upon pa yment of full consideration as agreed, is a supply of goods. 2. Land and Building (a) any lease, tenancy, easement, licence to occu py land is a supply of services; (b) any lease or letting out of the building including a commercial, industrial or residential complex for business or commerce, either who lly or partly, is a supply o f services. 3. Treatment or process A ny treatment or process which is applied to another person’s goods is a supply of services. 4. Transfer of business assets (a) where goods forming part of the assets of a business are transferred or disposed of by or under the directions of the person carrying on the business so as no longer to form part of those asset s, whether or not for a consideration, such transfer or disposal is a supply of goods by the person; (b) where, by or under the direction of a person carrying on a business, goods held or used for the purposes of the business are put to any private use or are used, or made available to any person for use, for any purpose other than a purpose of the business, whether or not for a consideration, the usage or making available of suc h goods is a supply of services; (c) where any person ceases to be a taxable pe rson, any goods forming part of the assets of any business carried on by him shall be deemed to be supplied by him in the course or furtherance of his business immediately before he ceases to be a taxable person, unless— (i) the business is transferred as a going concern to another person; Ex-245/2017 202 20 of 1972 or (ii) the business is carried on by a personal representative who is deemed to be a taxable person. 5. Supply of services The following shall b e treated as supply o f service, namely: -- (a) renting of immovable property; (b) construction o f a complex, building, civil structure or a part thereof, including a complex or building intended for sale to a buyer, who lly or partly, except where the entire consideration has been received after issuance of co mpletion certificate, wh ere required, by the competent authority or after its first occupation, whichever is earlier. Explanation .–– For the purposes of this clause –– (1) the expression "competent authority" means the Gove rnment or any authority authoris ed to issue completion certificate under any law for the time being in force and in case o f non -requirement of such certificate from such authority, from any of the following, namely: – (i) an architect registered with the Council of Architecture constituted under the Architects Act, 1972; or (ii) a chartered engineer registered with the Institution of Engineers (India); or (iii) a licensed surveyor of the respective local body o f the city or town or village or development or planning authority; (2) the expression "construction" inclu des additio ns, alterations, replacements or remodeling of any existing civil structure ; (c) t emporary transfer or permitting the use or enjoyment of any intellectual property right; (d)d evelopment, design, programming, customisation, adaptation, upgradatio n, enhancement, implementation of information technology software; (e) agreeing to the obligation to refrain from an act, or to tolerate an act or a situation, or to do an act; and (f) transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment o r other valuable consideration. 6. Composite supply The following composite supplies shall be treated as a supply o f Ex-245/2017 203 services ,namely :— (a) w orks contract as defined in clause (119) of section 2 ; and (b) supply, by way o f or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink (other than alcoholic liquor for huma n consumption), where such supply or service is for cash, deferred payment or other valuable consideration. 7. Supply of Goods The following shall be treated as supply of goods , namely: -- Supply of goods by any unincorporated association or body of persons to a member thereof for cash, deferred payment or other valuable consideration. Ex-245/2017 204 SCHEDULE III [See s ection 7] ACTIVITIES OR TRANSACTIONS WHICH SHALL BE TREATED NEITHER AS A SUPPLY OF GOODS NOR A SUPPLY OF SERVICES 1. Services by an employee to the employer in the course of or in relation to his emplo yment. 2. Services by any c ourt or Tribunal established under any law for the time being in force. 3.(a) t he functions performed by the Members of Parliament, Members o f State Legislature, Members of Panchayats, Members of Municipalities and Members of other local authorities; (b) t he duties performed by any person who holds any post in pursuance of the provisions of the Constitution in that capacity; or (c) t he duties performed by any person as a Chairperson or a Member or a Director in a body established by the Central Government or a State Government o r local authority and who is not deemed as an employee before the commencement of this clause. 4. Services of funeral, burial, crematorium or mortuary including transportation of the deceased. 5. Sale of land and, subject to clause (b) of paragraph 5 of Schedule II, sale of building. 6. Actionable claims, other than lottery, bettin g and gambling. Explanation .–– For the pur poses of paragraph 2 , the term “c ourt” includes District Court, High Court and Supreme Court. Secretary, Law & Judicial Department, Govt. of Mizoram. Publi shed and Issued by Controller, Printing & Stationery Department, Government of Mizoram Printed at the Mizoram Government Press, Aizawl. C/200 Ex-245/2017 205

The Mizoram Gazette EXTRA ORDINARY Published by Authority RNI No. 27009/1973Postal Regn. No. NE-313(MZ) 2006-2008NOTIFICATIONNo. H. 12018/122/2017-LJD, the 1st June, 2017.The following Act is hereby published for general information. The Mizoram Value Added Tax (Amendment) Act, 2017 (Act No. 7 of 2017) (Received the assent of t he Governor of Mizor am on the 26th May, 2017) THE MIZORAM VALUE ADDED TAX (AMENDMENT) ACT, 2017 Further to a mend The Mizora m Value Added Tax Act, 2005 It is enact ed in the Sixty-eight Year of Republic of India as follows:Short title 1.This Act may be called The Mizoram Value Added Tax (Amendment) Act, 2017. Commencement 2.This Act shall come into force from the date of commencement of the Mizoram Goods and Services Tax Act, 2017. Amendment of 3.In t he Preamble of the Mizoram Value Added Ta x Act, 2005 (Act No. 1 of Preamble 2005) (hereinafter referred to as the Principal Act), the words “or purchase (s)” shall be omitted. Amendment of 4.In section 2 of the Principal Act: – section 2 (1) clauses (8), (10), (12), (17), (26), (39), (41) shall be omitted. (2) clause (15), shall be substituted by the following, namely – “(15)”goods” means goods specified under Entry 54 of List II of the Seventh Schedule to the Constit ution of India .” ” (3) in clause (20), the words “or purchase” shall be omit ted. (4) after clause (28), a new clause 28A shall be inserted as follows, namely, “(28A). “Schedule” means the Schedule appended to this Act .” ” VOL - XLVI Aizawl, Friday 2.6.2017 Jyaistha 12, S.E. 1939, Issue No. 246 - 2 - Ex-246/2017Amendment of 5.In s ection 7 of the Principal Act:- section 7 (1) in clause (a ) of sub-section (1), the wor d “or contractual transfer price” shall be omit ted. ( 2 ) in s u b -cla u s e (i) o f cla u s e (b ) of s u b -s ect ion (1 ), t he wor d “ o r cont r a ct u a l transfer price” shall be omit ted. (3) clauses (c) and (d) of sub-section (5) shall be omit ted. Amendment of 6.In section 8 of the Principal Act: – section 8 (1) sub-section (1) shall be su bstituted by the following, namely, “(1) “The tax paya ble by a dealer liable to pay tax under section 7 of the Act shall be levied on his taxable turnover in respect of goods specified in the ‘Schedule’, at the first point of sale of such goods within the State, at the rate or rates specified therein.” (2) in sub-section (2), the wor ds “or taxable contract ual tra nsfer pr ice” and “or cont ractual transfer price” shall be omit ted. (3) in sub-section (2), clause (a), clause (b) and clause (c) shall be omitted. Omission of section 9 7.Section 9 of the Principal Act shall be omit ted. Omission of section 10 8.Section 10 of the Princip al Act shall be omitted. Amendment of 9.In section 11 of the Principal Act: – section 11 (1) in sub-section (1), for the words “Schedule II”, the wor d “Schedule” shall be substituted. (2) sub-s ection (2) shall be omit ted. Omission of section 12 10.Section 12 of the Princip al Act shall be omitted. Amendment of 11.In section 13 of the Principal Act: – section 13 (1) sub-section (1) shall be su bstituted by the following, namely, “The net tax payable by a registered dealer for a tax period shall be equal to the output tax p ayable for the said tax period, where the output tax is the tax at the fir st point of sale which can be determined from the following formula: Net Tax Payable = Rate of Tax x Balance of gr oss tur nover a fter ma king deduction there from under section 8 _______________________________________ 100 + Rate of tax ” (2) sub-s ection (3) shall be omit ted. Omission of section 14 12.Section 14 of the Princip al Act shall be omitted. Omission of section 15 13.Section 15 of the Princip al Act shall be omitted. Omission of section 16 14.Section 16 of the Princip al Act shall be omitted. Omission of section 18 15.Section 18 of the Princip al Act shall be omitted. - 3 -Ex-246/2017Ins ertion of section 21A 16.After section 21, a new section 21A shall be inserted as follows, namely – “21A. All registered dealers not dealing with goods defined under cla u se (15) of sect ion 2 of the Act sha ll be deemed to be deregistered from the date this Amendment Act is come in to force and their registration cert ificates sha ll s tand ca ncelled ther eaft er.” Amendment of 17.In section 24 of the Principal Act: – section 24 (1 ) in s u b -cla u s e (iii) of cla u s e (c) of s u b -s ect ion (1 ), for t he figu re “ 2 %”, the figure “0.5%” shall be substituted. (2) in sub-section (2), for the figure “2%”, the figure “0.5%” shall be substituted. Amendment of 18.Sub-section (2) of section 25 of the Principal Act shall be omit ted. section 25 Amendment of 19.In section 31 of the Principal Act:- section 31 (1) in clause (c), sub-section (1), the wor d “input tax cr edit” shall be omitted. (2) clause (c) of sub-section (7) shall be omitted. Amendment of 20.Clause (e) of sub-section (1 ) of section 34 of the Principal Act shall be section 34 omitted. Amendment of 21.In sub-section (5) of section 37 of the P rincipal Act, for the figure “ 2%”, section 37 the figure “0.5%” shall be substituted. Amendment of 22.In sub-section (4) of section 45 of the Principal Act, for the words “two section 45 percent”, t he figu re “0.5 %” sha ll be s ubstitu ted. Omission of section 48 23.Section 48 of the Princip al Act shall be omitted. Amendment of 24.Clause (a) and (d) of sub-section (2) of section 50 of the P rincipa l Act shall section 50 be omitted. Omission of section 53 25.Section 53 of the Princip al Act shall be omitted. Ins ertion of sub-section 26.After sub-section (1) of section 82 of the Principal Act, a new sub-section (1)A of section 82 (1) A shall be inserted namely- “(1 )A. A registered dealer who would have continued to pay tax under the The Mizoram (Sales of Petroleum and Petroleum Products, including Motor Spirit and Lubricants) Taxation Act, 1973, as repealed by the Mizoram Goods a nd Services Tax Act, 2017, had this a mendment Act not come into force, and who makes an application for registration in t erms of this Act , shall be deemed to be a registered dealer till fresh r egistra tion is granted to him under this Act.” Omission of section 84 27.Section 84 of the Princip al Act shall be omitted. - 4 - Ex-246/2017Amendment of 28.In section 85 of the Principal Act:– section 85 (1) clause (b) of sub-section (1) shall be omitted. (2) in sub-s ection (2), the words “and payment may, notwithstanding anything contained in sub-section (1), be made to such dealer for execution by him of a works contract referred to in section 7 on production by him of such certificate of the Commissioner” shall be omitted. Amendment of 29.Schedule I, Schedule II a nd Schedule III of t he Principal Act shall be Schedule substituted by the following Schedule, namely:- The Schedule (S ee Section 11 ) Sl. No. Description of GoodsRate of Tax 1.High Speed Diesel12% 2.Motor Spirit (Commonly known as petrol)20% 3.Petroleum Cr ude5% 4.Aviation Turbine Fuel a) From every dea ler on his turnover from4% sale of ATF to a tur bo-prop Aircr aft) b) F rom sale other than a bove20% 5.Natural gas5% 6.Alcoholic Liquor for human consumption16% Secretary, Law & Judicia l Department, Govt. of Mizoram.Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram Printed at the Mizoram Government Press, Aizawl. C/200