Chapter 21

Section 143. Job Work Procedure

• Principal can send inputs/capital goods to a job worker without paying tax, under prescribed conditions.
• Must:
  • Bring back inputs within 1 year, capital goods (excluding moulds, dies, jigs, fixtures, tools) within 3 years.
  • Supply goods from job worker’s place of business on payment of tax, or export as applicable.
  • Declare job worker’s place as additional place of business, with exceptions.
• Commissioner can extend these periods for sufficient cause.
• Principal is responsible for keeping accounts.
• If goods are not returned or supplied within the period, they are deemed supplied by the principal.
• Job worker can supply scrap/waste directly on payment of tax if registered.
• Inputs include intermediate goods from any treatment or process.

 

Section 144. Presumption as to Documents

• Documents produced, seized, or received from outside India are presumed genuine in court unless contrary is proved:
  • Truth of contents.
  • Handwriting/signature authenticity.
  • Execution/attestation authenticity.
• Documents are admissible even if not stamped, if otherwise admissible.

 

Section 145. Admissibility of Microfilms, Facsimiles, Computer Printouts

• Microfilms, facsimile copies, computer printouts, and electronic info are deemed documents and admissible as evidence without originals.
• Certificates describing the document and method of production serve as evidence of its contents.

 

Section 146. Common Portal

• Government may notify a common GST portal for registration, tax payments, returns, e-way bills, and other functions.

 

Section 147. Deemed Exports

• Certain supplies where goods do not leave India, and payment is in INR or convertible foreign exchange, may be notified as deemed exports.

 

Section 148. Special Procedure for Certain Classes

• Government may notify special procedures (registration, returns, tax payments) for certain classes of registered persons.

 

Section 149. GST Compliance Rating

• Registered persons may be assigned a compliance score based on adherence to GST provisions.
• Score is determined on prescribed parameters, updated periodically, and may be public.

 

Section 150. Obligation to Furnish Information Return

• Certain persons (taxable persons, authorities, banks, electricity boards, registrars, etc.) must furnish info returns about transactions, accounts, or payments.
• Defective info must be rectified within 30 days or further period allowed.
• Failure to furnish info triggers notice with 90-day compliance period.

 

Section 151. Power to Call for Information

• Commissioner or authorized officer can direct any person to furnish info related to GST matters within specified time, form, and manner.

 

Section 152. Bar on Disclosure of Information

• Information under Sections 150/151 cannot be disclosed without prior consent.
• Cannot be used in proceedings without giving the person an opportunity to be heard.
• Exception: info may be published for a class of taxpayers or transactions if deemed in public interest.

 

Section 153. Taking Assistance from an Expert

• Officers may take expert assistance for complex cases at any stage of scrutiny, investigation, or proceedings.

 

Section 154. Power to Take Samples

• Commissioner or authorized officer may take samples of goods from a taxable person and provide receipt.

 

Section 155. Burden of Proof

• Person claiming eligibility for input tax credit bears the burden of proof.

 

Section 156. Persons Deemed to be Public Servants

• All persons performing functions under GST Act are deemed public servants under IPC Section 21.

 

Section 157. Protection of Action Taken Under This Act

• No legal proceedings against officers or Appellate Tribunal members for actions done in good faith under the Act.

 

Section 158. Disclosure of Information by Public Servant

• Info in returns, accounts, statements, or evidence is confidential.
• Exceptions: for prosecution, government purposes, lawful notices/recovery, audits, inquiries, or public interest publication.

 

Section 159. Publication of Information in Certain Cases

• Commissioner may publish names and particulars of persons involved in proceedings/prosecution if deemed necessary in public interest.
• Publication of penalties is only after appeal period expires or appeal is disposed.

 

Section 160. Assessment Proceedings Not Invalid on Certain Grounds

• Mistakes, defects, or omissions in assessments, notices, or proceedings do not invalidate them if they conform to Act’s intents.
• Service of notices/orders cannot be challenged if already acted upon or not challenged earlier.

 

Section 161. Rectification of Errors Apparent on the Face of Record

• Authorities may rectify clerical or arithmetical errors in decisions, orders, notices, etc., on their own or if brought to notice.
• Rectification period: 3 months from issue; max 6 months.
• Natural justice must be followed if rectification affects any person.

 

Section 162. Bar on Jurisdiction of Civil Courts

• Civil courts cannot deal with matters arising under GST Act, except as provided in Sections 117 & 118.

 

Section 163. Levy of Fee

• Fee payable for copies of orders/documents provided on application.

 

Section 164. Power of Government to Make Rules

• Government may make rules for carrying out GST Act provisions, including retrospective effect, with penalties up to ₹10,000 for contravention.

 

Section 165. Power to Make Regulations

• Board may make regulations consistent with GST Act and rules to carry out its provisions.

 

Section 166. Laying of Rules, Regulations, and Notifications

• Every rule, regulation, or notification is laid before Parliament for 30 days.
• Parliament may modify or annul it; previous actions remain valid.

 

Section 167. Delegation of Powers

• Commissioner may authorize other officers to exercise powers under GST Act.

 

Section 168. Power to Issue Instructions or Directions

• Board may issue instructions/orders for uniform implementation.
• Certain powers exercised by specified Commissioners/Jt. Secretaries with Board approval.

 

Section 168A. Power of Government to Extend Time in Special Circumstances

• Government may extend time limits due to force majeure (war, epidemic, flood, drought, etc.).
• Extensions may be retrospective from GST commencement date.

 

Section 169. Service of Notice in Certain Circumstances

• Notices/orders can be served:
  • Directly, by post/courier, email, common portal, newspaper, or affixing at business/residence.
• Notice deemed served on date of tender, publication, or affixation.
• Registered post deemed received after normal transit unless proven otherwise.

 

Section 170. Rounding Off of Tax

• Tax, interest, penalty, refund, etc., rounded to nearest rupee.
• ≥50 paise rounded up, <50 paise ignored.

 

Section 171. Anti-profiteering Measure

• Reduction in tax or input credit benefit must be passed to recipient via price reduction.
• Authority examines compliance and may impose 10% penalty of profiteered amount if not passed.

 

Section 172. Removal of Difficulties

• Government may issue orders to remove difficulties in implementing GST Act within 5 years of commencement.
• Orders are laid before Parliament.

 

Section 173. Amendment of Act 32 of 1994

• Chapter V of Finance Act, 1994 is omitted unless otherwise provided.

 

Section 174. Repeal and Saving

• Certain central excise laws repealed.
• Repeal does not affect:
  • Existing rights, obligations, liabilities, or legal proceedings.
  • Recovery of taxes, penalties, interest, or enforcement actions under repealed acts.
• Proceedings before or after commencement continue as if Acts not repealed.