143. Job work procedure.––(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 from there subsequently send to
another job worker and likewise, and shall,––
(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, of their being sent out,
to any of his place of business, without payment of tax;
(b) supply such 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, of their being sent out
from the place of business of a job 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 job worker in
accordance with the provisions of this clause unless the said principal declares the place of 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
Commissioner.
1
[Provided further that the period of one year and three years may, on sufficient cause being
shown, be extended by the Commissioner for a further period not exceeding one year and two years
respectively.]
(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 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
1. The proviso ins. by Act 31 of 2018, s. 29 (w.e.f. 1-2-2019).
106
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 provisions 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) Notwithstanding 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 purposes 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. Presumption as to documents in certain cases.––Where any document––
(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 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 proceedings 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. Admissibility of micro films, facsimile copies of documents and computer printouts as
documents and as evidence.—(1) Notwithstanding anything contained in any other law for the time
being in force,—
(a) a micro film of a document or the reproduction of the image or images embodied 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 material 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.
107
(2) In any proceedings under this Act 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 involved in the production of that document as may be
appropriate for the purpose of showing that the document 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 of the person stating it.
146. Common Portal.—The Government may, on the recommendations of the Council, notify the
Common Goods and Services Tax Electronic Portal for facilitating registration, payment of tax, furnishing of
returns, computation and settlement of integrated tax, electronic way bill and for carrying out such other
functions and for such purposes as may be prescribed.
147. Deemed exports.—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.
148. Special procedure for certain processes.—The Government may, on the recommendations of
the Council, and subject to such conditions and safeguards as may be prescribed, notify certain classes of
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.
149. Goods and services tax compliance rating.—(1) Every registered person may be assigned a
goods and services tax compliance rating score by the Government based on his record of compliance
with the provisions of this Act.
(2) The goods and services tax compliance rating score may be determined on the basis of such
parameters as may be prescribed.
(3) The goods 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. Obligation to furnish information return.—(1) Any person, being—
(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 or
sales tax or State excise duty or an authority of the Central Government responsible for the collection
of excise duty or customs duty; or
(d) an income tax authority appointed under the provisions of the Income-tax Act, 1961
(43 of 1961); or
(e) a banking company within the meaning of clause (a) of section 45A of the Reserve Bank of
India Act, 1934 (2 of 1934); or
(f) a State Electricity Board or an electricity distribution or transmission licensee under the
Electricity Act, 2003 (36 of 2003), or any other entity entrusted with such functions by the Central
Government or the State Government; or
(g) the Registrar or Sub-Registrar appointed under section 6 of the Registration Act, 1908
(16 of 1908); or
(h) a Registrar within the meaning of the Companies Act, 2013 (18 of 2013); or
(i) the registering authority empowered to register motor vehicles under the Motor Vehicles
Act, 1988 (59 of 1988); or
108
(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 (30 of 2013); or
(k) the recognised stock exchange referred to in clause (f) of section 2 of the Securities Contracts
(Regulation) Act, 1956 (42 of 1956); or
(l) a depository referred to in clause (e) of sub-section (1) of section 2 of the Depositories
Act, 1996 (22 of 1996); or
(m) an officer of the Reserve Bank of India as constituted under section 3 of the Reserve Bank of
India Act, 1934 (2 of 1934); or
(n) the Goods and Services Tax Network, a company registered under the Companies Act, 2013
(18 of 2013); or
(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 the 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 the said period of thirty days
or, the further period so allowed, then, notwithstanding 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
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.
1
[151. Power to call for information.—The Commissioner or an officer authorised by him may, by
an order, direct any person to furnish information relating to any matter dealt with in connection with this
Act, within such time, in such form, and in such manner, as may be specified therein.]
152. Bar on disclosure of information.—(1) No information 2*** 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 used for the purpose of any
proceedings under this Act 3
[without giving an opportunity of being heard to the person concerned].
4* * * * *
(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 desirable in the public interest to
publish such information.
1. Subs. by Act 13 of 2021, s. 119, for section 151 (w.e.f. 1-1-2022).
2. The words “of any individual return or part thereof” omitted by s. 120, ibid., (w.e.f. 1-1-2022).
3. Ins. by s. 120, ibid. (w.e.f. 1-1-2022).
4. Sub-section (2) omitted by s. 120, ibid. (w.e.f. 1-1-2022).
109
153. Taking assistance from an expert.—Any officer not below the rank of Assistant Commissioner
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.
154. Power to take samples.—The Commissioner or an officer authorised by him may take samples
of goods from the possession of any taxable person, where he considers it necessary, and provide a receipt
for any samples so taken.
155. Burden of proof.—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.
156. Persons deemed to be public servants.—All persons discharging functions under this Act shall
be deemed to be public servants within the meaning of section 21 of the Indian Penal Code (45 of 1860).
157. Protection of action taken under this Act.—(1) No suit, prosecution or other legal proceedings
shall lie against the President, State President, Members, officers or other employees 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.
(2) No suit, prosecution or other legal proceedings shall lie against any officer appointed or
authorised under this Act for anything which is done or intended to be done in good faith under this Act
or the rules made thereunder.
158. Disclosure of information by a public servant.—(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 criminal
court), or in any record of any proceedings under this Act shall, save as provided in sub-section (3), not be
disclosed.
(2) Notwithstanding anything contained in the Indian Evidence Act, 1872 (1 of 1872), no court shall,
save as otherwise provided in sub-section (3), require any officer appointed or authorised under 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,––
(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 (45 of 1860) or the
Prevention of Corruption Act, 1988 (49 of 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 purposes of carrying out the objects 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 court in any suit or proceedings, to which the Government or any
authority under this Act is a party, which relates to any matter arising out of any proceedings 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
(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
110
(i) any particulars relevant to any inquiry 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
disciplinary action against the members practising the profession of a legal practitioner, a cost
accountant, a chartered accountant 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 disclose such particulars except for the aforesaid
purposes; or
(k) any particulars to an officer of the Government as may be necessary for the purposes of any
other law for the time being in force; or
(l) any information relating to any class of taxable persons or class of transactions for publication,
if, in the opinion of the Commissioner, it is desirable in the public interest, to publish such
information.
1
[158A. Consent based sharing of information furnished by taxable person.— (1)
Notwithstanding anything contained in sections 133, 152 and 158, the following details furnished by a
registered person may, subject to the provisions of sub-section (2), and on the recommendations of the
Council, be shared by the common portal with such other systems as may be notified by the Government,
in such manner and subject to such conditions as may be prescribed, namely:—
(a) particulars furnished in the application for registration under section 25 or in the return filed
under section 39 or under section 44;
(b) the particulars uploaded on the common portal for preparation of invoice, the details of
outward supplies furnished under section 37 and the particulars uploaded on the common portal for
generation of documents under section 68;
(c) such other details as may be prescribed.
(2) For the purposes of sharing details under sub-section (1), the consent shall be obtained, of—
(a) the supplier, in respect of details furnished under clauses (a), (b) and (c) of sub-section (1);
and
(b) the recipient, in respect of details furnished under clause (b) of sub-section (1), and under
clause (c) of sub-section (1) only where such details include identity information of the recipient,
in such form and manner as may be prescribed.
(3) Notwithstanding anything contained in any law for the time being in force, no action shall lie
against the Government or the common portal with respect to any liability arising consequent to
information shared under this section and there shall be no impact on the liability to pay tax on the
relevant supply or as per the relevant return.]
159. Publication of information in respect of persons in certain cases.—(1) If the Commissioner,
or any other officer authorised by him in this behalf, is of the opinion that it is necessary or expedient in
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 person, 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 this 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.
1. Ins. by Act 8 of 2023, s. 158 (w.e.f. 1-10-2023).
111
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 published if, in the opinion of the
Commissioner, or any other officer authorised by him in this behalf, circumstances of the case justify it.
160. Assessment proceedings, etc., not to be invalid on certain grounds.—(1) No assessment,
re-assessment, adjudication, review, revision, appeal, rectification, notice, summons or other 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 omission therein, if such assessment, re-assessment, adjudication, review, revision,
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 Act or any existing law.
(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 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. Rectification of errors apparent on the face of record.—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
error 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 under the State Goods and Services Tax Act or an officer appointed under the
Union Territory 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:
Provided that no such rectification shall be done after a period of six months from the date of issue of
such decision 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. Bar on jurisdiction of civil courts.—Save as provided in sections 117 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.
163. Levy of fee.—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 prescribed.
164. Power of Government to make rules.—(1) The Government may, on the recommendations of
the Council, by notification, make rules for carrying out the provisions of this Act.
(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 to 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.
112
165. Power to make regulations.—The Board may, by notification, make regulations consistent with
this Act and the rules made thereunder to carry out the provisions of this Act.
166. Laying of rules, regulations and notifications.—Every rule made by the Government, every
regulation made by the Board and every notification issued by the Government under this Act, shall be laid,
as soon as may be after it is made or issued, before each House of Parliament, 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 the session or the successive sessions aforesaid, both
Houses agree in making any modification in the rule or regulation or in the notification, as the case may
be, or both Houses agree 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 to the validity of anything previously done under that rule or regulation or notification, as the
case may be.
167. Delegation of powers.—The Commissioner may, by notification, direct that subject to such
conditions, 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.
168. Power to issue instructions or directions.—(1) The Board may, if it 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 central tax officers as it may deem fit, and thereupon all such officers and
all other persons employed in the implementation of this Act shall observe and follow such orders,
instructions or directions.
(2) The Commissioner specified in clause (91) of section 2, sub-section (3) of section 5, clause (b)
of sub-section (9) of section 25, sub-sections (3) and (4) of section 35, sub-section (1) of section 37,
1*** sub-section (6) of section 39, 2
[
3
[section 44], sub-sections (4) and (5) of section 52,] 4
[sub-section
(1) of section 143, except the second proviso thereof],
5*** clause (l) of sub-section (3) of section 158
and section 167 shall mean a Commissioner or Joint Secretary posted in the Board and such
Commissioner or Joint Secretary shall exercise the powers specified in the said sections with the
approval of the Board.
6
[168A. Power of Government to extend time limit in special circumstances.—(1)
Notwithstanding anything contained in this Act, the Government may, on the recommendations of the
Council, by notification, extend the time limit specified in, or prescribed or notified under, this Act in
respect of actions which cannot be completed of complied with due to force majeure.
(2) The power to issue notification under sub-section (1) shall include the power to give retrospective
effect to such notification from a date not earlier than the date of commencement of this Act.
Explanation.—For the purposes of this section, the expression “force majeure” means a case of war,
epidemic, flood, drought, fire, cyclone, earthquake or any other calamity caused by nature or otherwise
affecting the implementation of any of the provisions of this Act.]
169. Service of notice in certain circumstances.—(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:—
1. The words, brackets and figures “sub-section (2) of section 38,” omitted by Act 6 of 2022, s. 114 (w.e.f. 1-10-2022).
2. Ins. by Act 23 of 2019, s. 111 (w.e.f. 1-10-2022).
4. Subs. by Act 13 of 2021, s. 121, for the words, brackets and figures “sub-section (1) of section 44” (w.e.f. 1-1-2022).
3. Subs. by Act 12 of 2020, s. 129, for words, brackets and figures “sub-section (5) of section 66, sub-section (1) of section 143”
(w.e.f. 30-6-2020).
5. The words, brackets and figures “sub-section (1) of section 151,” omitted by s. 121, ibid. (w.e.f. 1-1-2022).
6. Ins. by Act 38 of 2020, s. 7 (w.e.f. 31-3-2020).
113
(a) by giving or tendering it directly or by a messenger including a courier to the addressee or the
taxable person or to his manager or authorised 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 regularly
employed by him in connection with the business, or to any adult member of family residing with the
taxable person; or
(b) by registered post or speed post or courier with acknowledgment due, to the person for whom
it is intended or his authorised representative, if any, at his last known place of business or residence;
or
(c) by sending a communication to his e-mail address provided at the time of registration or as
amended from time to time; or
(d) by making it available on the common 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 office 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. Rounding off of tax, etc.—The amount of tax, interest, penalty, fine or any other sum payable,
and the amount of 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. Anti-profiteering measure.—(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 of commensurate
reduction in prices.
(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.
1
[(3A) Where the Authority referred to in sub-section (2), after holding examination as required under
the said sub-section comes to the conclusion that any registered person has profiteered under
sub-section (1), such person shall be liable to pay penalty equivalent to ten per cent. of the amount so
profiteered:
Provided that no penalty shall be leviable if the profiteered amount is deposited within thirty days of
the date of passing of the order by the Authority.
Explanation.—For the purposes of this section, the expression "profiteered" shall mean the amount
determined on account of not passing the benefit of reduction in rate of tax on supply of goods or services
1. Ins. by Act 23 of 2019, s. 112 (w.e.f. 1-1-2020).
114
or both or the benefit of input tax credit to the recipient by way of commensurate reduction in the price of
the goods or services or both.]
172. Removal of difficulties.—(1) If any difficulty arises in giving effect to any provisions of this
Act, the Government may, on the recommendations of the Council, by a general or a special order
published in the Official Gazette, make such provisions not inconsistent with the provisions of this Act or
the rules or regulations made thereunder, as may be necessary or expedient for the purpose of removing
the said difficulty:
Provided that no such order shall be made after the expiry of a period of 1
[five 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 each
House of Parliament.
173. Amendment of Act 32 of 1994.—Save as otherwise provided in this Act, Chapter V of the
Finance Act, 1994 shall be omitted.
174. Repeal and saving.—(1) Save as otherwise provided in this Act, on and from the date of
commencement of this Act, the Central Excise Act, 1944 (1 of 1944) (except as respects goods included in
entry 84 of the Union List of the Seventh Schedule to the Constitution), the Medicinal and Toilet
Preparations (Excise Duties) Act, 1955 (16 of 1955), the Additional Duties of Excise (Goods of Special
Importance) Act, 1957 (58 of 1957), the Additional Duties of Excise (Textiles and Textile Articles)
Act, 1978 (40 of 1978), and the Central Excise Tariff Act, 1985 (5 of 1986) (hereafter referred to as the
repealed Acts) are hereby repealed.
(2) The repeal of the said Acts and the amendment of the Finance Act, 1994 (32 of 1994) (hereafter
referred to as “such amendment” or “amended Act”, as the case may be) to the extent mentioned in the
sub-section (1) or section 173 shall not—
(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 Act 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 Act or repealed Acts or orders under such repealed or amended Acts:
Provided that any tax exemption granted as an incentive against investment through a notification
shall not continue as privilege if the said notification is rescinded on or after the appointed day; or
(d) affect any duty, tax, surcharge, fine, penalty, interest as are due or may become due or any
forfeiture or punishment incurred or inflicted in respect of any offence or violation committed against
the provisions of the amended Act 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 duty,
tax, surcharge, penalty, fine, interest, right, privilege, obligation, liability, forfeiture or punishment, as
aforesaid, and any such investigation, inquiry, verification (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;
(f) affect any proceedings including that relating to an appeal, review or reference, instituted before on,
or after the appointed day under the said amended Act or repealed Acts and such proceedings shall be
continued under the said amended Act or repealed Acts as if this Act had not come into force and the said
Acts had not been amended or repealed.
1. Subs. by Act 12 of 2020, s. 130, for “three years” (w.e.f. 30-6-2020).
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(3) The mention of the particular matters referred to in sub-sections (1) and (2) shall not be held to
prejudice or affect the general application of section 6 of the General Clauses Act, 1897 (10 of 1897) with
regard to the effect of repeal.