CHAPTER IX – MISCELLANEOUS

 

 

20. Application of provisions of Central Goods and Services Tax Act.––Subject to the provisions of this Act and the rules made thereunder, the provisions of Central Goods and Services Tax Act relating to,––

 

(i) scope of supply;

 

(ii) composite supply and mixed supply; (iii) time and value of supply;

 

(iv) input tax credit;

 

(v) registration;

 

(vi) tax invoice, credit and debit notes; (vii) accounts and records;

 

(viii) returns, other than late fee; (ix) payment of tax;

 

(x) tax deduction at source; (xi) collection of tax at source; (xii) assessment;

 

(xiii) refunds; (xiv) audit;

 

(xv) inspection, search, seizure and arrest; (xvi) demands and recovery;

 

(xvii) liability to pay in certain cases; (xviii) advance ruling;

 

(xix) appeals and revision;

 

(xx) presumption as to documents; (xxi) offences and penalties;

(xxii) job work;

 

(xxiii) electronic commerce; (xxiv) transitional provisions; and

 

(xxv) miscellaneous provisions including the provisions relating to the imposition of interest and penalty,

 

shall, mutatis mutandis, apply, so far as may be, in relation to integrated tax as they apply in relation to central tax as if they are enacted under this Act:

 

Provided that in the case of tax deducted at source, the deductor shall deduct tax at the rate of two per cent. from the payment made or credited to the supplier:

 

Provided further that in the case of tax collected at source, the operator shall collect tax at such rate not exceeding two per cent, as may be notified on there commendations of the Council, of the net value of taxable supplies:

 

Provided also that for the purposes of this Act, the value of a supply shall include any taxes, duties, cesses, fees and charges levied under any law for the time being in force other than this Act, and the Goods and Services Tax (Compensation to States) Act, if charged separately by the supplier:

 

Provided also that in cases where the penalty is leviable under the Central Goods and Services Tax Act and the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act, the penalty leviable under this Act shall be the sum total of the said penalties.

 

[Provided also that where the appeal is to be filed before the Appellate Authority or the Appellate Tribunal, the maximum amount payable shall be fifty crore rupees and one hundred crore rupees respectively.]¹⁰

 

21. Import of services made on or after the appointed day.–– Import of services made on or after the appointed day shall be liable to tax under the provisions of this Act regardless of whether the transactions for such import of services had been initiated before the appointed day:

 

Provided that if the tax on such import of services had been paid in full under the existing law, no tax shall be payable on such import under this Act:

 

Provided further that if the tax on such import of services had been paid in part under the existing law, the balance amount of tax shall be payable on such import under this Act.

 

Explanation.––For the purposes of this section, a transaction shall be deemed tohave been initiated before the appointed day if either the invoice relating to such supply orpayment, either in full or in part, has been received or made before the appointed day.

 

22. Power 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) may provide that a contravention thereof shall be liable to a penalty not exceeding ten thousand rupees.

¹⁰ Inserted by The Integrated Goods and Services Tax (Amendment) Act, 2018 (No. 32 of 2018) – Brought into force w.e.f. 01^st February, 2019.

 

 

23. 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.

 

24. Laying of rules, regulations and notifications.––Every rule made by the Government, every regulation made by the Board andevery notification issued by the Government under this Act, shall be laid, as soon as maybe, after it is made or issued, before each House of Parliament, while it is in session, for atotal 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.

 

25. Removal of difficulties.–– (1) If any difficulty arises in giving effect to any provision 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 provisionsof 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 [five

 

years]¹¹ 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 each House of Parliament.

 

 

 

 

 

 

 

 

 

 

 

¹¹ Substituted for ―three years‖ by The Finance Act, 2020 (No.12 of 2020) – Brought into force w.e.f. 30^th

 

June, 2020.