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154. Power of Central (or State) Government to make rules

  1. The Central Government (or the State Government) may, on the recommendation of the Council, make rules, including rules conferring the power to issue notifications with retrospective effect under those rules, to carry into effect the purposes of this Act.
  2. In particular, and without prejudice to the generality of the foregoing power, such rules may —
    1. provide for the date for determination of rate of tax and the place of supply of goods or services or both;
    2. having regard to the normal practice in the supply of goods or services, define or specify the kinds of trade discount to be excluded from the value under section 15 including the circumstances in which and the conditions subject to which such discount is to be so excluded;
    3. provide for determining the value of taxable supplies in the situations mentioned under section 15;
    4. provide, subject to such conditions as may be prescribed, for the grant of input tax credit of tax paid on the input supplies of goods or services used in or in relation to the providing of the output taxable supplies of goods or services, and the manner of utilization of such credit;
    5. provide for the lapsing of input tax credit lying unutilized, in the circumstances as may be specified in the rules;
    6. provide for withdrawal of facilities or imposition of restrictions (including restrictions on utilisation of input tax credit) on taxable person or suspension or revocation of registration of taxable person, for evasion of tax or misuse of input tax credit;
    7. provide, subject to such conditions as may be prescribed, for the carrying forward of the unutilized balances of Cenvat credit of the duties of excise and the service tax, under the Cenvat Credit Rules 2004, (or of VAT credit under the state VAT credit rules) lying with the taxable persons on the date of their switching over to GST;
    8. specify the persons who shall get themselves registered under section 23 and the time, manner and form in which application for registration shall be made;
    9. provide for the manner of verification of application and issue of registration under the Act and the fees, if any, to be charged therefor;
    10. provide for the situations and manner of grant of deemed registration under the Act;
    11. provide for the manner of migration, amendment, surrender, revocation, suspension, cancellation of registration under the Act;
    12. provide for the assessment and collection of tax, the authorities by whom functions under the Act are to be discharged, the issue of notices requiring payment, the manner in which tax shall be payable, and the recovery of tax not paid;
    13. impose on taxable persons or other persons as may be specified, the duty of furnishing information, maintaining records and filing returns, and may also prescribe the nature of such information and the form of such records and returns, the particulars to be contained therein, and the manner in which they shall be verified;
    14. provide for the form, manner and frequency of the returns to be furnished and the late fee for delayed furnishing of return under relevant section;
    15. provide for charging or payment of interest under the various provisions of the Act;
    16. provide for the detention or attachment of goods, plant, machinery or material and other movable or immovable properties for the purpose of exacting the tax on taxable supplies in respect of which breaches of the Act or rules made thereunder have been committed and the disposal of things so detained or attached or confiscated;
    17. authorise and regulate the compounding of offences against, or liabilities incurred under the Act or the rules made thereunder;
    18. provide for the amount to be paid for compounding and the manner of compounding of offences under section 97;
    19. provide for publication, subject to such conditions as may be specified, the names and other particulars of persons found guilty of contravention of any provision of the Act or of any rule made thereunder;
    20. provide for the manner of recovery of any amount due to the Central Government (or state government) under section 72;
    21. authorise and regulate the inspection and audit of business premises and provide for the taking of samples, and for the making of tests, of any substance produced therein, and for the inspection or search of any place or conveyance used for the production, storage, sale, supply or transport of goods, and so far as such inspection or search is essential for the proper levy and collection of the tax imposed by the Act, of any other taxable supply of goods or services;
    22. specify the form and manner in which application for refund shall be made under section 48;
    23. provide for the manner in which amounts shall be credited to the Consumer Welfare Fund, their utilization, and the form in which the accounts and records relating to the Fund shall be maintained;
    24. specify the forms in which appeals, applications and memoranda of cross objections shall be filed and verified under Chapter 21 of the Act;
    25. provide for the qualifications and the manner of appointment of the National President, the State President, and the Members of the Appellate Tribunal under section 100 of the Act, and other matters related or incidental thereto;
    26. regulate in such manner as the Central Government / State Government thinks fit, the movement of supplies from any part of India to any other part thereof;
    27. regulate the removal of taxable supplies of goods from the place where produced, stored or manufactured or subjected to any process of production or manufacture and their transport to or from the premises of a registered person, or a bonded warehouse, or to a market;
    28. provide for the appointment, licensing, management and supervision of bonded warehouses and the procedure to be followed for entry of goods into such warehouses and clearance of goods therefrom;
    29. provide for the distinguishing of supply of goods which have been manufactured after registration, of materials which have been imported, and of supply of goods on which tax has been paid, or which are exempt from tax under this Act, or any other class of goods as may be specified in such rules;
    30. require that taxable supplies of specified goods shall not be made except in prescribed containers, bearing a banderol, stamp or label of such nature and affixed in such manner as may be prescribed;
    31. provide for the grant of a rebate of the tax paid on supply of goods or services which are exported out of India or shipped for consumption on a voyage to any port outside India including interest thereon;
    32. provide for rebate of tax paid or payable on the taxable supply of services used as input services in the supply of goods or services exported out of India under section 48;
    33. provide for the charging of fees for the examination of goods intended for export out of India and for rendering any other service by a GST Officer under this Act or the rules made thereunder;
    34. authorise the Board (or competent authority) or officers of GST, as the case may be, appointed for the purposes of this Act to provide, by written instructions, for supplemental matters arising out of any rule made by the Central Government (or the State Government) under this section;
    35. provide for the manner of provisional attachment of property under section 77;
    36. make provisions for determining export of taxable supply of services;
    37. provide for grant of exemption to, or rebate of tax paid on, taxable supply of services which are exported out of India;
    38. provide for manner of administering of payment of taxes under the compounding of tax;
    39. provide for dealing with situations where goods are returned;
    40. provide for specifying the details to be given in the invoices, the maintenance of accounts, the furnishing of audit reports, and matters related thereto;
    41. provide for the qualifications and the manner of appointment of the Advance Ruling authority under section 114 of the Act, and other matters related to functioning of the authority;
    42. provide for the qualifications of tax return preparers, tax practitioners and authorized representatives under various provisions of the Act, the manner of their selection or appointment or nomination, their codes of conduct, and other matters related or incidental thereto;
    43. provide for matters relating to tax deducted at source and tax collected at source;
    44. provide for matters covered by Chapter 27;
    45. provide for the suspension of certain facilities admissible under this Act or the rules made thereunder in case of repeat violations of conditions and restrictions as may be prescribed;
    46. provide for manner of conduct of audit of registered taxable person under Chapter 16; and
    47. any other matter related to administering or enforcing the provisions of the Act.
  3. The power to make rules conferred by this section shall on the first occasion of the exercise thereof 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 Chapter come into force.
  4. In making rules under this section, the Central Government (or State Government) may provide that any person committing a breach of any rule shall, where no other penalty is provided by the Act, be liable to a penalty not exceeding ten thousand rupees.
Utilization of the Fund Unavailed cenvat credit on capital goods, not carried forward in a return, to be allowed in certain situations Treatment of long term construction / works contracts Treatment of branch transfers Treatment of the amount recovered or refunded pursuant to revision of returns Treatment of the amount recovered or refunded in pursuance of assessment or adjudication proceedings Transitional provisions for availing Cenvat credit in certain cases Transfer of property to be void in certain cases Value of taxable supply Taxable person Taxability of supply of services in certain cases Tax wrongfully collected and deposited with the Central or a State Government Tax Return Preparers Tax paid on goods lying with agents to be allowed as credit Tax paid on capital goods lying with agents to be allowed as credit Tax not to be collected by unregistered taxable person Tax invoice Manner of distribution of credit by Input Service Distributor Manner of recovery of credit distributed in excess Tax deduction at source Tax collected but not deposited with the Central or a State Government Taxability of supply of goods in certain cases Taking input tax credit in respect of inputs sent for job work Taking assistance from an IT professional Time of supply of services Time of supply of goods Summary assessment in certain special cases Special procedure for removal of goods for certain purposes Special provision regarding liability to pay tax, interest or penalty in certain cases Special Procedure for certain processes Special audit Short title, extent and commencement Powers of SGST/CGST officers under the Act Service of notice in certain circumstances Semi-finished goods removed for job work and returned on or after the appointed day Self-Assessment Scrutiny of returns Rounding off of tax etc. Revocation of cancellation of registration Revisional powers of Chief Commissioner or Commissioner Matching, reversal and reclaim of reduction in output tax liability Matching, reversal and reclaim of input tax credit Returns Notice to return defaulters Repeal and saving Removal of difficulties Relevancy of statements under certain circumstances Registration Refund of tax Refund claims filed after the appointed day for payments received and tax deposited before the appointed day in respect of services not provided Refund claims filed after the appointed day for goods cleared or services provided before the appointed day and exported before or after the appointed day to be disposed of under earlier law Refund in certain cases Rectification of mistakes or errors apparent from record Rectification of Advance Ruling Recovery of Input Tax Credit and Interest thereon Recovery of tax Publication of rules and notifications and laying of rules before Parliament / State Legislature Publication of information respecting persons in certain cases Provision for transfer of unutilized Cenvat Credit by taxable person having centralized registration under the earlier law Provisional attachment to protect revenue in certain cases Provisional Assessment Prosecution Progressive or periodic supply of goods or services Procedure on receipt of application Power of inspection, search and seizure. Procedure of the Authority and the Appellate Authority Presumption as to documents in certain cases Presumption of culpable mental state Power to summon persons to give evidence and produce documents Power of inspection, search and seizure Power to impose penalty in certain cases Power to grant exemption from tax Power to collect statistics Power of CAG to call for information for audit Power to arrest Persons discharging functions under the Act shall be deemed to be public servants Period of retention of accounts Pending refund claims to be disposed of under earlier law Penalty for failure to furnish information return Payment of tax, interest, penalty and other amounts Payment of tax and other amount in installments. Sums due to be paid notwithstanding appeal etc. Orders of Appellate Tribunal Orders of the Appellate Authority Officers required to assist CGST/SGST officers Powers of officers under the state Powers of officers under the Central Offences and penalties Offences by Companies and certain other persons Obligation to furnish information return Non Appealable decisions and orders Constitution of the National Appellate Tribunal Migration of existing taxpayers to GST Meaning and scope of supply Liability of partners of firm to pay tax Liability of guardians, trustees etc. Liability of directors of private company Liability of Court of Wards etc. Liability in case of company in liquidation Liability in case of transfer of business Liability in other cases Liability in case of amalgamation /merger of companies Liability of agent and principal Levy of late fee Levy of fees Levy and Collection of Central/State Goods and Services Tax Issue of supplementary invoices, debit or credit notes where price is revised in pursuance of a contract Interest on refund of pre-deposit interest on delayed payment of tax Interest on delayed refunds Instructions to gst officers Inspection of goods in movement Claim of input tax credit and provisional acceptance thereof Inputs removed for job work and returned on or after the appointed day Initiation of recovery proceedings Indemnity Hearing before Supreme Court Powers of sgst/cgst officers under the act gst compliance rating Goods sent on approval basis returned on or after the appointed day General provisions relating to determination of tax General provisions General power to make regulations General penalty General disciplines related to penalty Furnishing details of outward supplies Furnishing details of inward supplies First return Tax to be first charge on property Appeals to first appellate authority Finished goods removed for carrying out certain processes and returned on or after the appointed day Final return Finalization of proceedings relating to output duty or tax liability Exempted goods returned to the place of business on or after the appointed day Exclusion of time taken for copy Eligibility and conditions for taking input tax credit Effect of amendments, etc., of rules, notifications or orders Duty (Tax – in SGST Act) paid goods returned to the place of business on or after the appointed day Drawal of samples Disclosure of information required under section 141 Disclosure of information by a public servant Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized by reason of fraud or any willfulmisstatement or suppression of facts Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized for any reason other than fraud or any wilful misstatement or suppression of facts Detention, seizure and release of goods and conveyances in transit Delegation of powers Definitions Deduction of tax source Credit of eligible duties and taxes in respect of inputs held in stock to be allowed in certain situations Credit of eligible duties and taxes in respect of inputs held in stock to be allowed in certain situations Credit of eligible duties and taxes in respect of inputs or input services during transit Credit of eligible duties and taxes on inputs held in stock to be allowed to a taxable person switching over from composition scheme Credit distribution of service tax by ISD Credit and debit notes Continuation and validation of certain recovery proceedings Consumer welfare Fund Constitution of the Appellate Tribunal Confiscation or penalty not to interfere with other punishments Confiscation of goods and/or conveyances and levy of penalty Compounding of offence Composition levy Collection of tax at source Cognizance of offences Classes of officers under the state goods and services tax act Classes of officers under the central goods and services tax act Claim of cenvat credit to be disposed of under the earlier law Change in rate of tax in respect of supply of goods or services Special provisions relating to casual taxable person and non-resident taxable person Cancellation of registration Burden of proof Bar on recovery proceedings Bar of jurisdiction of civil courts Availability of credit in special circumstances Powers of the authority and appellate authority Authority for advance ruling Audit by tax authorities Assessment of unregistered persons Assessment proceedings, etc. not to be invalid on certain grounds Assessment of non-filers of returns Apportionment of credit and blocked credits Appointment of officers under the state goods and services tax act Appointment of officers under the state goods and services tax act Applicability of advance ruling Applicability of advance ruling Appellate authority for advance ruling Appearance by authorised representative Appeal to the supreme court Appeal to the high court Appeals to the appellate tribunal Appeal not to be filed in certain cases Appeal to the appellate authority Anti-profiteering measure Annual return Amount of tax to be indicated in tax invoice and other documents Amount of CENVAT credit carried forward in a return to be allowed as input tax credit Amendment of registration Definitions Advance Ruling to be void in certain circumstances Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence Accounts and other records Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence