SECTIONS TO BE REMEMBERED:

246A: Special provision with respect to goods and services tax

(1) Notwithstanding anything contained in articles 246 and 254, Parliament, and, subject to clause
(2), the Legislature of every State, have power to make laws with respect to goods and services tax
imposed by the Union or by such State.

(2) Parliament has exclusive power to make laws with respect to goods and services tax where the
supply of goods, or of services, or both takes place in the course of inter-State trade or commerce.

Explanation.—The provisions of this article, shall, in respect of goods and services tax referred to in
clause (5) of article 279A, take effect from the date recommended by the Goods and Services Tax
Council.

Section 73(1) of CGST Act, reads as under: Determination of tax not paid or short paid or
erroneously refunded or input tax credit wrongly availed or utilised for any reason other than
fraud or any wilful-misstatement or suppression of facts.

"(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 for any reason,
other than the reason of fraud or any wilful-misstatement or 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 leviable
under the provisions of this Act or the rules made thereunder.

Section 62 of CGST Act: "Assessment of non-filers of returns:

(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 proper officer may proceed to assess the tax liability of the said person
to the best of his judgment 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 from the date specified
under section 44 for furnishing of the annual return for the financial year to which the tax not paid
relates. S.K. JAIN (2) Where the registered person furnishes a valid return within thirty days of 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."

122. Penalty for certain offences:

"wherever there is a violation, a taxable person 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 collected 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".
Section 61: Scrutiny of returns

section 61, after an assessee makes self-assessment and files returns for the relevant tax period, the
Proper Officer, under section 61 of the APGST Act, may scrutinize returns and related particulars
furnished by the registered person to verify the correctness of the returns and inform him of the
discrepancies noticed and seek his explanation thereto.

72. Officers to assist proper officers:

(1) All officers of Police, Railways, Customs, and those engaged in the collection of land revenue,
including village officers, and officers of central tax and officers of the Union territory tax shall assist
the proper officers in the implementation of this Act.

(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 Chief
Commissioner.

67. Power of inspection, search and seizure:

(1) Where the proper officer, not below the rank of Joint Commissioner, has reasons to believe
that–– (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 of the provisions of this Act or the rules made
thereunder to evade tax under this Act; or

section 2(91) of the APGST Act defines

'Proper Officer' as follows: "Proper Officer" in relation to any function to be performed under this
Act, means the Chief Commissioner or the officer of the State tax who is assigned that function by
the Chief Commissioner."

6. Authorisation of officers of State tax or Union territory tax as proper officer in certain
circumstances.––

(1) Without prejudice to the provisions of this Act, the officers appointed under the State Goods and
Services Tax Act or the Union Territory Goods and Services Tax Act are authorised to be the proper
officers for the purposes of this Act, subject to such conditions as the Government shall, on the
recommendations of the Council, by notification, specify

Rule 8 of the Central Goods and Services Tax Rules, 2017 which indicates as

"PROVIDED that a person having a unit(s) in a Special Economic Zone or being a Special Economic
Zone Developer shall make a separate application for registration as a business vertical distinct from
his other units located outside the Special Economic Zo
Section 22 SEZ: Investigation, inspection and search or seizure:

The agency or officer, specified under section 20 or section 21, may, with prior intimation to the
Development Commissioner concerned, carry out the investigation or search or seizure in the Special
Economic Zone or in a Unit if such agency or officer has reasons to believe (reasons to be recorded in
writing) that a notified offence has been committed or is likely to be committed in the Special
Economic Zone:

Provided further that any officer of agency, if so authorised by the Central Government, may carry
out the investigation, inspection, search or seizure in the Special Economic Zone or Unit without
prior intimation or approval of the Development Commissioner."

Provision contained under section 7(5) of IGST Act, determines inter-State supply and indicates that
supply of goods or services of both, to or by a SEZ unit shall be treated to be a supply of goods or
services or both in the course of inter-State trade or commerce

83. Provisional attachment to protect revenue in certain cases:

(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 of the opinion that for the purpose of
protecting the interest of the Government revenue, it is necessary so to do, he may, by order in
writing attach provisionally any property, including bank account, belonging to the taxable person in
such manner as may be prescribed

(2) Every such provisional attachment shall cease to have effect after the expiry of a period of one
year from the date of the order made under sub-section (1).

69. Power to arrest:

(1) Where the Commissioner has reasons to believe that a person has committed any offence
specified in section 132 which is punishable, he may, by order, authorise any officer of central tax to
arrest such person.

(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
arrest and produce him before a Magistrate within twenty-four hours.

(3) Subject to the provisions of the Code of Criminal Procedure, 1973 (2 of 1974),–– (a) where a
person is arrested under sub-section (1) for any offence specified under sub-section (4) of section
132, he shall be admitted to bail or in default of bail, forwarded to the custody of the Magistrate;

(b) in the case of a non-cognizable and bailable offence, the Deputy Commissioner or the Assistant
Commissioner 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.

Section 132: Punishment for certain offences

"137. Offences by companies

(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 provisions of subsection (2) shall, mutatis mutandis, apply
to such persons".

107 – BGST: APPEAL TO APPELLATE AUTHORITY

"(11) The Appellate Authority shall, after making such further inquiry as may be necessary, pass such
order, as it thinks just and proper, confirming, 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:

(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."

Section 98(2) of CGST Act states that Authority for Advance Ruling shall not admit application where
question raised in application is already pending or decided in any proceedings in case of an
applicant under any of provisions of this Act

98. Procedure on receipt of application.––

(2) The Authority may, after examining the application and the records called for and after hearing
the applicant or his authorised representative and the concerned officer or his authorised
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:

"104. Advance ruling to be void in certain circumstances.—

(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:

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."

Section 107 of the Uttar Pradesh Goods and Services Tax Act, 2017 provides that an appeal, against
any decision or order passed under this Act or the State Goods and Services Tax Act by the
adjudicating authority, may be filed before appellate authority within the prescribed period of three
months from the date on which the said order is communicated to the person concerned. sub-
section (4) of section 107 of the Act, 2017 provides that the appellate authority may, if it is satisfied
that the appeal was prevented by sufficient cause from presenting it within the period of three
months, may allow it to be presented within a further period of one month.

Section 59 – Self assessment of taxes payable

• Section 60 – Provisional assessment

• Section 61 – Scrutiny of tax returns filed by registered taxable persons

• Section 62 – Assessment of registered taxable person who have failed to file the tax returns

• Section 63 – Assessment of unregistered persons

• Section 64 – Summary assessment in certain special cases

Sec 11 – power to grant exemption

section 22 of the CGST Act, 2017, every supplier shall be liable to be registered from where he makes
a taxable supply of goods or services or both, if his aggregate turnover in a financial year exceeds
twenty lakh rupees.

section 2(5) of IGST Act, 2017 export of goods takes place only when goods are taken out to a place
outside India.

India is defined under section 2(27) of Customs Act,1962 as 'India includes territorial waters of India'.

section 2(56) of the CGST Act as 'India' means the territory of India as referred to in Article 1 of the
Constitution, its territorial waters, seabed and subsoil 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,

97 - AAR –

98 – PROCEDURE ON RECEIPT OF APPLICATION

Rule 46 of CGST Rules, 2017 stipulates that the invoice shall carry an endorsement "Supply meant for
export/Supply to SEZ unit or SEZ Developer for authorised operations on payment of Integrated Tax"

place of supply of the services by way of lodging accommodation by a hotel, shall be the location at
which the immovable property (hotel) is located or intended to be located, as per Section 12(3)(b) of
the Integrated Goods and Services Tax Act, 2017.

Also the place of supply of restaurant and catering services shall be the location where the services
are actually performed, as per Section 12(4) of the Integrated Goods and Services Tax Act, 2017.

audit report issued under section 65(6)

section 161 – rectification application

171. Anti-profiteering measure: 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."

122. Penalty for certain offences:

forwarded the complaint to the Director General of Anti-Profiteering (DGAP) to initiate investigation
under Rule 129(1) of the CGST Rules, 2017