Notes - Notes on clauses - Central Goods And Services Tax Act, 2017

Notes on clauses Clause 1 provides for short title, extent and commencement of the proposed Act. Clause 2 defines various terms and expressions used in the proposed Act. Clause 3 provides for appointment of Commissioners and other class of officers as may be required for carrying out the purposes of the proposed Act. This clause also provides that the officers under the Central Excise Act, 1944 shall be deemed to be the officers appointed under the proposed Act. Clause 4 provides for appointment of officers in addition to the officers appointed under clause 3 of the proposed legislation. Clause 5 provides for powers to officers to discharge functions under the proposed Act. Clause 6 provides for authorisation of State tax and Union territory tax officers, subject to such conditions as shall be notified by the Central Government on recommendations of the Council, to be proper officers for the purposes of the proposed Act. Clause 7 provides the scope of supply. This clause provides for activities to be treated as supply. This clause further provides that certain activities, specified in Schedule I of the proposed Act, even made or agreed to be made without a consideration shall be treated as supply. This clause also provides activities which are neither supply of goods nor supply of services. Clause 8 provides for the tax liability on a composite or a mixed supply. Clause 9 provides for levy and collection of central tax on all intra-State supplies of goods or services or both except on the supply of alcoholic liquor for human consumption, on the value determined under clause 15 at a rate not exceeding forty per cent. This clause further provides that- (i) central tax on the supply of petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas and aviation turbine fuel to be levied with effect from a date notified by the Central Government on the recommendations of the Council; (ii) the Central Government to notify 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, on the recommendations of the Council; (iii) the central 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; (iv) the Central Government may notify categories of services, the tax on intra-State supplies of which shall be paid by the electronic commerce operator if such services are supplied through it, on the recommendations of the Council. Clause 10 provides for composition levy. It is an alternative method of levy of tax designed for small taxpayers whose turnover is upto prescribed limit. This clause also provides that certain categories of supplies or suppliers cannot opt for composition levy. A person opting to pay under this clause can neither take credit of taxes paid on inputs nor it can collect any tax from the recipient. Clause 11 confers powers on the Central Government to exempt either absolutely or conditionally goods or services or both of any specified description from the whole or part of the central tax, on the recommendations of the Council. It also confers powers on the Central Government to exempt from payment of tax any goods or services or both, by special order, on the recommendations of the Council. Clause 12 provides for time of supply of goods. This clause extensively elaborates time of supply in normal situations, in reverse charge situations, in situations of supply of voucher and remainder situations. Clause 13 provides for time of supply of services. This clause extensively elaborates time of supply in normal situations, in reverse charge situations, in situations of supply of voucher and remainder situations. Clause 14 provides for time of supply of goods or services or both where rate of tax changes. Clause 15 provides for value of taxable supply. This clause provides that the value of a supply of goods or services or both shall be the transaction value, which is the price actually paid or payable given the conditions that the supplier and the recipient of the supply are not related and the price is the sole consideration for the supply. This clause enumerates the items which are to be included in the value and the items which are not to be included in the value for the purpose of calculation of tax. This clause also provides power to make rules of valuation in certain situations. Clause 16 provides for eligibility, conditions and time period for taking input tax credit. This clause provides that a registered person is 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. Clause 17 provides for apportionment of input tax credit and blocked input tax credit. This clause provides for the extent of apportionment of credit where the goods or services or both are used partly for the purpose of any business and partly for other purposes or where the goods or services or both are used by the registered person partly for effecting taxable supplies including zero-rated supplies. This clause further provides for a specific mechanism of taking of input tax credit by 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. This clause also provides the list of supplies on which input tax credit cannot be availed of. Clause 18 provides for availability of credit in special circumstances like new registration, shifting from composition levy to normal levy, exempted supplies becoming taxable and vice versa. Clause 19 provides for special provision for taking input tax credit by a person (called principal ) who has sent inputs or capital goods for job work subject to prescribed conditions. Clause 20 provides for an Input Service Distributor who shall distribute the credit of input tax in prescribed manner and subject to specified conditions. Clause 21 provides for manner of recovery of excess input tax credit distributed by the Input Service Distributor along with interest thereon. Clause 22 seeks to create liability for registration on every supplier in the State or Union territory from where he makes a taxable supply of goods or services or both, if his aggregate turnover in a financial year exceeds prescribed amount. This clause creates liability for registration under the proposed Act with effect from the appointed day on every person who is registered under an existing law. Clause 23 provides that certain categories of persons are not liable for registration. Clause 24 provides for compulsory registration of certain suppliers notwithstanding that their aggregate turnover is below the exempted threshold provided in clause 22. Clause 25 provides for procedure of registration. This clause provides that every person who is liable to be registered shall apply for registration in every such State or Union territory in which he is so liable within thirty days from the date on which he becomes liable to registration. This clause further provides 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. This clause also provides that every person who makes a supply from the territorial waters of India shall obtain registration in the coastal State or Union territory where the nearest point of the appropriate base line is located. This clause also provides for voluntary registration. This clause also provides that certain organisations would be issued Unique Identity Number mainly for the purpose of refund of taxes paid on inward supplies. Clause 26 provides for deemed registration or rejection of application for registration under the proposed Act where registration number or Unique Identity Number has been issued or rejected under States Goods and Services Tax Act. Clause 27 provides for special provisions for a casual taxable person and a nonresident taxable person. Clause 28 provides for amendment of registration. This clause also provides for deemed approval or rejection of amendment where any approval or rejection of amendments has been done under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act. Clause 29 provides that 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 under certain specified circumstances. This clause further provides that cancellation of registration under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act, as the case may be, shall be deemed to be a cancellation of registration under the proposed Act. Clause 30 provides for revocation of cancellation of registration where the registration had been cancelled by the proper officer on his own motion. This clause further provides that the revocation of cancellation of registration under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act, as the case may be, shall be deemed to be a revocation of cancellation of registration under the proposed Act. Clause 31 provides for issuance of tax invoice within the prescribed period showing the prescribed particulars. This clause also empowers the Government to specify services, for which any other document issued in lieu of tax invoice, shall be deemed to be tax invoice and also specify services where no tax invoice is required to be issued. This clause provides for issue of documents other than tax invoice in certain cases. Clause 32 prohibits an unregistered person to collect tax. This clause also provides that a registered person shall collect tax in accordance with the provisions of the proposed Act. Clause 33 provides that where any supply is made for a consideration, every person who is liable to pay tax for such supply shall prominently indicate the amount of tax forming part of the price in all documents relating to assessment, tax invoice and other like documents. Clause 34 provides for issuance of a credit notes and debit notes in specified situations. This clause also provides for maximum time and return in which details of credit note and debit note are required to be declared. Clause 35 provides that every registered person shall keep and maintain at his principal place of business records showing true account of specified particulars. This clause casts responsibility on owner or operator of warehouse or godown or any other place used for storage of goods and on every transporter to maintain specified records. This clause empowers the Commissioner to notify a class of taxable persons to maintain additional accounts or documents for specified purpose or to maintain accounts in other prescribed manner. This clause provides that 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. Clause 36 requires every registered person to retain books of account or other records until the expiry of seventy two months from the due date of furnishing of annual return for the year pertaining to such accounts and records. Clause 37 provides for manner and time of furnishing of the details of outward supplies by a registered person, other than certain specified categories of registered persons, and manner and time of communication of these details to the corresponding recipients.This clause further provides for manner and time of acceptance or rejection of the details communicated from the recipients. This clause also provides for manner of and time period for rectification of error or omission and payment of tax and interest, if any, as a consequence of the unmatched details of outward supplies with inward supplies of the recipient. Clause 38 provides for manner and time of furnishing of the details of inward supplies by a registered person, other than certain specified categories of registered persons, including verification, validation, modification or deletion of details of outward supplies furnished by the corresponding suppliers. This clause further provides for manner and time of communication of the details of supplies, as modified or accepted by the recipient, to the corresponding supplier. This clause also provides for manner and time period for rectification of error or omission and payment of tax and interest, if any, as a consequence to the unmatched details. Clause 39 provides for manner, conditions and time of furnishing of returns by different categories of registered persons. This clause further provides that the tax is required to be paid by the due date of filing of return. This clause also provides for the time limit upto which rectification of any omission or incorrect particulars in the return can be carried out. Clause 40 provides that 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 registration. Clause 41 provides that every registered person shall be entitled to provisionally take the credit of eligible input tax subject to prescribed conditions and restrictions. This clause further provides that the credit taken on provisional basis shall be utilised only for payment of output tax self-assessed in the return in which the credit on provisional basis is taken. Clause 42 provides for matching, in prescribed time and manner, of details of inward supplies furnished by a recipient for a tax period with the corresponding details. This clause also provides for the consequences of mis-match. Clause 43 provides for matching, in prescribed time and manner, of details of every credit note relating to outward supply furnished by a supplier for a tax period with the corresponding details. This clause also provides for the consequences of mismatch. Clause 44 provides that every registered person, other than certain specified category of persons, shall furnish an annual return along with a copy of the audited annual accounts, a reconciliation statement and such other particulars as may be prescribed. Clause 45 provides that every registered person whose registration has been cancelled shall furnish a final return within prescribed period. Clause 46 provides for issuance of notice to registered person who has failed to furnish a return. Clause 47 provides for levy of fee for delayed filing of return. Clause 48 provides for the manner of approval of goods and services tax practitioner, their eligibility conditions, duties and obligations, manner of removal. This clause also provides that a registered person may authorise a practitioner for filing of various returns, but all the responsibilities under the proposed Act lie with the registered person. Clause 49 provides for payment of tax, interest, penalty and other amounts. This clause further provides for maintenance of electronic cash ledger. This clause provides that the input tax credit as self-assessed in the return of a registered person shall be credited to his electronic credit ledger. This clause also provides for the manner in which the amount in the electronic cash ledger or electronic credit ledger can be used. This clause also provides for the ordering of the utilisation of input tax credit for payment of tax, and provides restriction on certain cross-utilisation. This clause also requires a person to discharge his liabilities in a given order. Clause 50 provides for interest on delayed payment of tax. This clause fixes the ceiling of interest rate in normal and other specified situations. Clause 51 provides for deduction of tax at source by Government departments, local authorities, government agencies and other notified persons, at the rate of one per cent. from the payment made or credited to the supplier in specified situations. This clause elaborates on date of deduction, date of payment of the deducted amount to the credit of Government and filing of prescribed statements. Clause 52 provides for collection of tax at source by an electronic commerce operator, at a notified rate where the consideration for supplies is to be collected by the operator. This clause elaborates on date of collection, date of payment of the amount to the credit of Government and filing of prescribed statements. Clause 53 provides that on utilisation of input tax credit availed under the proposed Act for payment of tax dues under the Integrated Goods and Services Tax Act, the amount collected as central tax shall stand reduced by an amount equal to such credit so utilised and the Central Government shall transfer an amount equal to the amount so reduced from the central tax account to the integrated tax account in prescribed manner and time. Clause 54 provides that refund of excess tax and interest or any other amount paid can be claimed before the expiry of two years from the relevant date. This clause further provides that in case of zero-rated supplies and inverted tax structure, refund of unutilised input tax credit can be claimed. This clause also provides for the time limit within which the refund application has to be decided. This clause also provides that in case of zero-rated supplies advance refund of ninety per cent. can be granted. This clause provides that a person claiming refund has to prove that he is not enriching himself unjustly by passing on the incidence of tax. If the incidence of tax has been passed by the applicant to some other person then the tax or other amount which is otherwise refundable shall be credited to a Fund called the Consumer Welfare Fund. Clause 55 provides for refund of taxes paid on the notified supplies of goods or services or both received by specified person or class of persons. Clause 56 provides for payment of interest on delayed payment of refund. It fixes the ceiling of interest rate in normal and other specified situations. Clause 57 provides that tax and other amounts which are otherwise refundable barring unjust enrichment shall be credited to a Consumer Welfare Fund. Clause 58 provides that the money in the Consumer Welfare Fund would be used for the welfare of the consumers. This clause also provides that the Government or the authority specified by it shall maintain proper and separate account of the Fund and prepare an annual statement of accounts. Clause 59 provides for self-assessment by every registered person. Clause 60 provides for provisional assessment on request by a taxable person in specified situations. This clause provides for the manner of paying tax and also the manner and time limits for finalising of provisional assessment. Clause 61 provides for scrutiny of returns and other particulars and manner of sorting out the discrepancies in the returns and also taking corrective measures for realisation of short-payment. Clause 62 provides procedure of assessment of persons who have not filed returns by the due dates. This clause provides that the proper officer may proceed to assess the tax liability of the non-filer to the best of his judgment. Clause 63 provides procedure of assessment of persons who are not registered though they are liable to get registered. This clause provides that the proper officer may proceed to assess the tax liability of the unregistered person to the best of his judgment. Clause 64 provides for summary assessment in special circumstances with the permission of Additional Commissioner or Joint Commissioner. Clause 65 provides detailed procedure for conduct of audit of records, maintained by a registered person, to verify the correctness of tax liability and tax payment. Clause 66 provides for audit of a registered person, under certain circumstances, by a chartered accountant or a cost accountant. Clause 67 provides for power and provides for the detailed procedure for carrying out search, seizure and inspection to unearth non-compliance of provisions of the proposed Act. This power can be exercised by an officer not below the rank of Joint Commissioner or by an officer authorised by Joint Commissioner. Clause 68 provides for inspection of goods in movement. This clause provides that the Government may require the person-in-charge of a conveyance carrying any consignment of goods of value exceeding specified amount to carry with him prescribed documents and devices. Clause 69 provides for power to arrest a person who has committed certain specified offence. Clause 70 provides for power to summon any person whose attendance is considered necessary in any inquiry. Clause 71 provides that any authorised officer shall have access to any place of business of a registered person for the purposes of carrying out any audit, scrutiny, verification and checks as may be necessary to safeguard the interest of revenue. Clause 72 provides for officers of Police, Railways, Customs and other officers engaged in collection of land revenue to assist officers involved in implementation of the proposed Act. Clause 73 provides for 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. This clause further provides that the adjudication order will be issued within three years from the due date of filing of annual return for the year to which the discrepancy is noticed. This clause also provides that the show cause notice is required to be issued at least three months prior to the time limit. It has also been provided that SCN need not be issued if tax along with interest is paid before issue of such notice. This clause also provides that where any person chargeable with tax pays the tax along with interest within thirty days of issue of show cause notice, no penalty shall be payable and all proceedings in respect of the notice shall be deemed to be concluded. Clause 74 provides that in cases of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised, for reasons of fraud or wilful misstatement or suppression of facts, the adjudication order will be issued within five years from the due date of filing of annual return for the year to which the discrepancy is noticed. Further, the show cause notice is required to be issued at least six months prior to the time limit. This clause also provides that such notice need not be issued if tax along with interest and penalty equal to fifteen per cent. of tax is paid before issue of such notice. This clause also provides that where any person chargeable with tax pays the tax along with interest and penalty equal to twenty five per cent. of tax within thirty days of issue of show cause notice, all proceedings in respect of the notice shall be deemed to be concluded. This clause also provides that where any person chargeable with tax pays the tax along with interest and penalty equal to fifty per cent. of tax within thirty days of communication of order, all proceedings in respect of the notice shall be deemed to be concluded. Clause 75 provides for general provisions for determination of tax. This clause provides that the period of stay, if any, would be excluded while calculating the time period for issuance of show cause notice or passing of order. This clause further provides that the time period during which appeal is pending in any appellate fora would be excluded while calculating the time period for issuance of such notice or passing of order. This clause also provides that no such notice needs to be issued for recovery of unpaid self-assessed tax as per return and interest thereon. This clause also provides that the adjudication proceedings shall be deemed to be concluded, if the order is not issued within the statutory time limit. Clause 76 provides that any amount collected as tax, along with interest, from customers shall be paid to account of the Government regardless of whether the supplies are taxable or not. This clause further provides for issuance of a show cause notice for the amount collected but not deposited. This clause also provides that the order needs to be issued within one year from the date of issuance of such notice. Clause 77 provides for refund of central tax in situations where intra-State supplies are subsequently held to be inter-State supplies. Clause 78 provides that any amount payable in pursuance of an order shall be paid by such person within a period of three months, except in certain specified cases, from the date of service of order failing which recovery proceedings shall be initiated. Clause 79 provides for various modes of recovery of amount payable under the proposed Act. Clause 80 provides for payment of arrears in a maximum of twenty-four instalments. Clause 81 provides that transfer of property would be void in certain specified circumstances. Clause 82 provides that liabilities under the proposed Act shall be the first charge on the property of the taxable person, save as otherwise provided in the Insolvency and Bankruptcy Code, 2016. Clause 83 provides that during the pendency of any proceedings under certain sections of the proposed Act, the Commissioner by order in writing attach provisionally any property for a period of one year from the date of the order for provisional attachment. Clause 84 provides for continuation and validation of certain recovery proceedings. Clause 85 provides that where a taxable person transfers his business in whole or in part, 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. Clause 86 provides that 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. Clause 87 provides for the liability of companies when two or more companies are amalgamated or merged in pursuance of an order of court or of Tribunal or otherwise. Clause 88 provides for the liability of company and its directors when any company is being wound up. Clause 89 provides for the liability of director of a private company. Clause 90 provides for the liability of the firm and each of the partners of the firm. Clause 91 provides for the liability of guardians and trustees acting on behalf of a minor or other incapacitated person. Clause 92 provides for the liability of the Court of Wards, the Administrator General, the Official Trustee or any receiver or manager. Clause 93 provides for special provisions regarding liability to pay tax, interest or penalty in certain cases. Clause 94 provides for liability where a taxable person is a firm or an association of persons or a Hindu undivided family and such firm, association or family has discontinued business. Clause 95 contains definitions of the terms and expressions used in the Chapter on Advance Ruling. Clause 96 provides that the Authority for Advance Ruling constituted under the provisions of a State Goods and Services Tax Act or Union Territory Goods and Services Tax Act shall be deemed to be the Authority for Advance Ruling in respect of that State or Union territory under the proposed Act. Clause 97 provides for form, manner and fee for filing of an application for advance ruling. This clause also lists the nature of questions on which advance ruling can be sought. Clause 98 provides for the detailed procedure for filing of an application for advance ruling. This clause provides that the advance ruling is to be pronounced within ninety days from the date of receipt of application. Clause 99 provides that the Appellate Authority for Advance Ruling constituted under the provisions of a State Goods and Services Tax Act or a Union Territory Goods and Services Tax Act shall be deemed to be the Appellate Authority in respect of that State or Union Territory under the proposed Act. Clause 100 provides that any party aggrieved by any advance ruling may appeal to the Appellate Authority within a period of thirty days from the date on which the ruling sought to be appealed against is communicated. Clause 101 provides that the Appellate Authority shall pass order within a period of ninety days from the date of filing of the appeal or a reference. This clause also provides that where the members of the Appellate Authority differ on any point 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. Clause 102 provides that the Authority or the Appellate Authority may amend any order passed by it so as to rectify any error apparent on the face of the record, except under certain specified circumstances, within a period of six months from the date of the order. Clause 103 provides that the advance ruling shall be binding only on the applicant and on the concerned officer or the jurisdictional officer in respect of the applicant. This clause also provides that the advance ruling shall be binding unless there is a change in law or facts. Clause 104 provides that the advance ruling shall be void where the ruling has been obtained by fraud or suppression of material facts or misrepresentation of facts. Clause 105 provides that the Authority or the Appellate Authority shall have all the powers of a civil court under the Code of Civil Procedure, 1908 for the purpose of exercising its powers under the proposed Act. Clause 106 provides that the Authority or the Appellate Authority shall have power to regulate its own procedure. Clause 107 provides the tax payer or the department may appeal against any decision or order passed by an adjudicating authority under the proposed Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act within three months or six months respectively. The clause provides for a pre-deposit of ten per cent. for admittance of the appeal filed by the tax payer and grant of automatic stay on the remaining amount. Clause 108 provides power of revision to the Commissioner. The clause provides that the Revisional Authority, on his own motion, or upon request from Commissioner of State tax or the Commissioner of Union territory tax may revise an order passed by an officer subordinate to him if he considers it to be erroneous and prejudicial to the interest of revenue. Clause 109 provides for constitution of Appellate Tribunal for hearing appeals against the orders passed by the Appellate Authority or the Revisional Authority. The clause provides for formation of National, Regional, State and Area Benches. Clause 110 provides for the qualification, appointment, conditions of services, removal of the President and Members of the Appellate Tribunal. Clause 111 provides for the procedure to be followed by the Appellate Tribunal while disposing of any proceedings before it or appeal presented before it. Clause 112 provides for the detailed procedure for filing of appeal before the Appellate Tribunal. The clause further provides for filing of appeal by order passed under the State Goods and Services Tax Act and the Union Territory Goods and Services Act to be appealed in the Tribunal. The clause also provides for a pre-deposit of twenty per cent. of amount of tax in dispute for admittance of appeal filed by the taxpayer in the Appellate Tribunal and grant of automatic stay on the remaining amount. Clause 113 provides for the process to be followed by Appellate Tribunal while confirming, modifying or annulling the decision or order against which an appeal has been filed. Clause 114 provides for financial and administrative power of the President of the Appellate Tribunal over the National and Regional Benches. Clause 115 provides for payment of interest where the pre-deposits are required to be refunded consequent to any order of the Appellate Authority or of the Appellate Tribunal. Clause 116 provides for qualification, disqualification and other procedures relating to authorised representative. Clause 117 provides that the appeals to the High Court can be filed by a person, aggrieved by an order of the State Bench or Area Bench of the Tribunal, within one hundred and eighty days. This clause also provides that the High Court may admit the appeal on substantial question of law. Clause 118 provides for appeal before the Supreme Court from an order of the National Bench or Regional Benches of the Appellate Tribunal, or from any judgment given or order passed by the High Court. Clause 119 provides that sums due to the Government in accordance with an order passed by the National, Regional, State, Area Bench or a High Court shall be payable notwithstanding that an appeal has been preferred to the High Court or the Supreme Court. Clause 120 confers powers on the Board to issue orders or instructions or directions fixing monetary limits below which appeals will not be filed by the department. Clause 121 provides for matters in which any decision taken or order passed by an officer of central tax cannot be appealed against. Clause 122 provides for a list of offences such as supply of goods without invoice, issue of invoice without supply, etc., which shall be liable to penalty. The clause also provides for offences such as aiding or abetting offences specified, fails to appear on a summon, etc., will be liable of a penalty of twenty-five thousand rupees. Clause 123 provides for a penalty for failure to furnish information return under clause 150. Clause 124 provides for a fine on any person who fails to furnish any information or return under clause 151. Clause 125 provides for a general penalty extending to twenty-five thousand rupees for any contravention to the provisions of the proposed Act and where no penalty has been separately specified for such contravention. Clause 126 provides for general disciplines which shall be followed by the officer imposing penalty under the proposed Act. Clause 127 provides for the proper officer to impose penalty which is not covered under any proceedings under specified clauses of the proposed Act. Clause 128 confers power to the Government to waive penalty in part or full, any penalty referred to in specified sections of the proposed Act or any late fee for specified class of taxpayers and under specified circumstances. Clause 129 provides for provisions relating to detention, seizure and release of goods and conveyances in transit. This clause also provides for penalty which shall be payable for release of such goods. Clause 130 provides for provisions relating to confiscation of goods or conveyances. This clause also provides for a fine which shall be payable for release of such goods. Clause 131 clarifies that confiscation made or penalty imposed under the provisions of the proposed Act should not prevent the infliction of any other punishment imposed under provisions of the proposed Act or under any other law for the time being in force. Clause 132 provides for a list of offences which shall be punishable with gradation of fine and imprisonment depending on the amount of tax evaded or the amount of input tax credit wrongly availed or utilised or the amount of refund wrongly taken. This clause also provides for offences which shall be non-cognisable and bailable or cognizable and non-bailable. Clause 133 provides for punishment and imprisonment for wrongful declaration of information by any person engaged in connection with the collection of statistics under clause 151 or any person engaged in connection with the provision of service on the common portal or the agent of common portal. Clause 134 provides for restriction to Courts to take cognizance of any offence under the proposed Act or the rules made thereunder except with the previous sanction of the Commissioner. Clause 135 provides presumption of culpable mental state by the court unless otherwise proved by the accused. Clause 136 provides for relevancy of the statements made and signed by a person on appearance in response to any summons. Clause 137 provides that if the person who committed an offence is a company, the person who was in charge and responsible for the conduct of business of the company shall be deemed to be guilty of the offence and punished accordingly. Clause 138 provides for compounding of any offence under the proposed Act, either before or after the institution of prosecution, by the Commissioner on payment of a prescribed compounding amount. Clause 139 provides for migration of taxpayers registered under the existing law to be issued provisional registration under the proposed Act, if the said taxpayer is required to be registered under the provisions of the proposed Act. Clause 140 provides for transitional arrangements for carrying forward of input tax credit available under the existing law. Clause 141 provides for transitional provisions relating to job work. Clause 142 provides for miscellaneous provisions for transition of existing tax payers in various situations. Clause 143 provides for the procedure and conditions for sending any inputs or capital goods, without payment of tax to a job worker for job-work. Clause 144 provides for presumption to be made for documents tendered by the prosecution in evidence unless the contrary is proved by the person being prosecuted. Clause 145 provides for admissibility of micro films, facsimile copies of documents and computer printouts as evidence. Clause 146 provides for notification of 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 other functions. Clause 147 confers powers on the Government to notify certain supplies of goods as deemed exports on the recommendations of the Council. Clause 148 confers powers on the Government to notify certain classes of registered persons, and the special procedures to be followed by such persons on the recommendations of the Council. Clause 149 provides for the assignment and provision of parameters for Goods and Services tax compliance rating. Clause 150 provides for list of persons who are obligated to furnish information return and the procedure to be followed by such persons. Clause 151 confers powers on the Commissioner to direct collection of statistics relating to any matter in connection with the proposed Act. Clause 152 provides for situations and instances where there is a bar on disclosure of information required under clause 151. Clause 153 confers powers on officers to take assistance of any expert at any stage of scrutiny, inquiry, investigation or any other proceedings. Clause 154 provides for the power of the Commissioner or an officer authorised by him to take samples of goods from the possession of any taxable person. Clause 155 provides that the burden of proving rightful claim of input tax credit will lie on the person claiming the credit. Clause 156 provides that all persons discharging functions under the proposed Act shall be deemed to be public servants within the meaning of section 21 of the Indian Penal Code, 1860. Clause 157 provides that 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 officer appointed or authorised under the proposed Act for anything which is in good faith done or intended to be done under the proposed Act or rules made thereunder. Clause 158 provides that no particulars contained in any statement made, return furnished or accounts or documents produced in accordance with the proposed Act should be disclosed. The clause also provides for specific circumstances under which such information can be disclosed. Clause 159 confers power on the Commissioner, or any other officer authorised by him to publish the name of any person and any other particulars relating to any proceedings or prosecution under the proposed Act if it is necessary in public interest to do so. Clause 160 provides that 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 the proposed Act shall be invalid or deemed to be invalid merely by reason of any mistake, defect or omission. Clause 161 provides that any authority can rectify any error which is apparent on the face of record in any decision or order or notice or certificate or any other document. Clause 162 restricts civil courts to have jurisdiction to deal with or decide any question arising from or relating to anything done under the proposed Act. Clause 163 provides that a fee may be charged for a copy of any order or document provided to any person on an application made by him. Clause 164 confers powers on the Central Government to make rules for carrying out the provisions of the proposed Act on recommendations of the Council. Clause 165 confers powers on the Board to make regulations for carrying out the provisions of the proposed Act. Clause 166 provides for laying of rules, regulations and notifications made by the Central Government before each House of the Parliament. Clause 167 provides that the Commissioner may direct that any power exercisable by any authority or officer under the proposed Act may be exercisable also by another authority or officer, subject to specified conditions. Clause 168 confers powers to the Board to issue orders, instructions or directions to the central tax officers for uniform implementation of the provisions of the proposed Act. Clause 169 provides for methods which should be followed for communication of any decision, order, summons, notice or other communication under the proposed Act. Clause 170 provides for rounding off of tax, interest, penalty, fine or any other sum payable and the amount of refund or any other sum due. Clause 171 provides that it is mandatory to pass on the benefit due to reduction in rate of tax or from input tax credit to the consumer by way of commensurate reduction in prices. Clause 172 confers powers on the Central Government to make such provisions not inconsistent with the provisions of the proposed Act or the rules or regulations by a general or special order, on the recommendations of the Council within a period of three years from the date of commencement of the proposed Act. Clause 173 provides for omitting Chapter V of the Finance Act, 1994, save as otherwise provided in the proposed Act. Clause 174 provides repeal of certain Acts and savings of certain actions.