SOME MISCELLANEOUS PROVISIONS IN GST

[Dr. Sanjiv Agarwal]

There are certain miscellaneous provisions in GST law, which are relevant for taxpayers as well as tax administration, viz,

•          Bar of Jurisdiction of Civil Court (Section 162)
•          Levy of Fees (Section 163)
•          Power of Central (or State ) Government to make Rules (Section 164)
•          General power to make Regulations (Section 165)
•          Laying of Rules, regulations and notification (Section 166)
•          Delegation of Powers (Section 167)
•          Instructions to GST officers (Section 168)
•          Service of Notice in certain Circumstances (Section 169)
•          Rounding off of Tax etc (Section 170)
•          Removal of Difficulties (Section 172)

Bar of Jurisdiction of Civil Court

Section 162 of the GST Act provides for a bar on the jurisdiction of Civil Courts in matters under the provisions of GST law. It provides that except for appeal to High Court or Supreme Court of India, no other Court will have jurisdiction to deal with or decide any question arising from or relating to anything done or purported to be done under the Act

Levy of Fees

As provided in section 163 of the GST Act, any person seeking a copy of an order or a document will have to make an application along with prescribed fee. This will include fee for such application also.

Power of Central (or State) Government to make Rules

The Central or State Government under the provisions of section 164 of the GST Act, has the authority to make rules on the recommendation of GST Council to carry out various purposes of the Act. This power includes the power to issue notification from prospective or retrospective effect.

Section 164(3) of the GST Act, gives power to Government to make rules from retrospective effect but not from a date earlier than the date on which relevant provision of the Act came into force.

The Central and State Government while making such rules may also provide that the breach of such rules will be liable to a penalty of not exceeding rupees ten thousand in case no other specific penalty has been provided for such rules.

Laying of Rules, regulations and notification

As provided in section 166 of the GST Act, every regulation made by the Board, every notification issued by Government under this Act will be placed before Parliament or State Legislature as soon as may be, when they are in session for a total period of more than 30 days. This period may comprise in one sitting of session or two sittings of session. In case House agree on a modification, withdrawal in the rule or notification already notified, Such notification, rule or regulation thereafter will have effect only in modified version but it will have no effect on the actions already taken in previous version of rule or notification.

General power to make Regulations

Section 165 of the GST Act gives power to the Board to make regulations to carry out the purposes of the Act. It is important that the regulations so made has to be consistent with the provisions of the Act.

Delegation of Powers

 The powers under the Act vested in a competent authority can be delegated to another authority or officer of GST. The powers of delegation have to be done by way of notification in Official Gazette and such powers will be subject to such conditions as may be prescribed in such notification.

Instructions to GST officers

As provided in section 168 of the GST Act, the competent authority may for the purpose of ensuring uniformity in the implementation of the Act issue such orders or instructions to GST officers and all other persons employed in the execution of the Act shall observe such orders or instructions.

Service of Notice in certain Circumstances

 Various methods of service of any decision, notice, order, summon or any other communication under the Act or Rules have been provided in section 169, are as follows:

(a)  By giving or tendering it directly or through a messenger or courier to the addressee or the taxable person or to his manager or to person duly authorized or an advocate or a tax practitioner holding authority to appear in the proceeding on behalf of the taxpayer or to a person regularly employed by him in connection with the business, or to any adult member of family residing with the taxpayer, or

(b)  By registered post or speed post or courier with acknowledgement due, to the person for whom it is intended or his authorised agent, if any at his last known place of business or residence, or

(c)  By sending a communication to his e-mail address, provided at the time of registration or as amended from time to time or

(d)  By making it available on common portal, or

(e)  By publication in a newspaper circulating in the locality of taxpayer or the person to whom it is issued is last known to have resided, carried on business or personally worked for gain, or

(f)   If none of the above is practicable, by affixing it in some conspicuous place on his last known place of business or residence address, or

(g)  If such affixing is also not practicable, by affixing a copy thereof on the notice board of the officer who has passed such decision or order or issued such summons or notice.

Every decision, order, summon, notice or any communication shall be deemed to have been served on the date on which it is tendered or published or a copy thereof is affixed in the manner as above.

As per section 169(3) of the GST Act, when such communication is sent by registered post or speed post, it shall be deemed to have been received by the addressee at the expiry of the period normally taken by a registered/speed post letter in transit unless contrary is proved.

Rounding off of Tax etc

 Section 170 of the GST Act provides that any tax, interest, penalty or any other sum payable and the amount of refund will be rounded off to the nearest rupee. If part is fifty paisa or more, it will be rounded off as one rupee otherwise it will be ignored.

Example: The taxable value of the item is INR 167/- GST @ 18% charged on this amount calculates to INR 24.66. GST is required to be rounded off to nearest rupee. Therefore, INR 24.66 will be rounded of and GST will be deemed to be INR 25/-

Removal of Difficulties

 As provided in section 172 of the GST Act, If any difficulty arises in the implementation of any provisions under the Act, the Central or State Government has the power to issue a general or special order in the gazette to remove such difficulty or to do anything which is not inconsistent with the provisions of the Act.

As per proviso to section 172(1) of the GST Act, no such order can be made after a expiry of three years from the date of commencement of the GST Act. As per section 172(2) of the GST Act, every order so made shall be laid before the Parliament or State Legislature at the earliest.