Vidhi Codex

THE HIMACHAL PRADESH GOODS AND SERVICES TAX ACT, 2017

The Himachal Pradesh Goods and Services Tax Act, 2017

Tax2017178 sections

This law establishes a comprehensive tax system known as the Goods and Services Tax for the state of Himachal Pradesh. It applies to all businesses and individuals engaged in the supply of goods or services within the state, replacing multiple previous indirect taxes with a single unified levy. The Act sets out rules for registration, tax collection, payment, and compliance, ensuring a smoother business environment while generating revenue for the state government. It also includes specific provisions for agriculturalists and defines various terms related to trade and commerce to ensure fair implementation of the tax structure.

Start reading →Read full ActSections
  1. 0. Preamble
  2. 1. Short title, extent and commencement.
  3. 2. Definitions.
  4. 3. Officers under this Act.
  5. 4. Appointment of officers.
  6. 5. Powers of officers.
  7. 6. Authorisation of officers of central tax as proper officer in certain circumstances.
  8. 7. Scope of supply.
  9. 8. Tax liability on composite and mixed supplies.
  10. 9. Levy and collection.
  11. 10. Composition levy.
  12. 11. Power to grant exemption from tax.
  13. 12. Time of supply of goods.
  14. 13. Time of supply of services.
  15. 14. Change in rate of tax in respect of supply of goods or services.
  16. 15. Value of taxable supply.
  17. 16. Eligibility and conditions for taking input tax credit.
  18. 17. Apportionment of credit and blocked credits.
  19. 18. Availability of credit in special circumstances.
  20. 19. Taking input tax credit in respect of inputs and capital goods sent for jobwork.
  21. 20. Manner of distribution of credit by Input Service Distributor.
  22. 21. Manner of recovery of credit distributed in excess.
  23. 22. Persons liable for registration.
  24. 23. Persons not liable for registration.
  25. 24. Compulsory registration in certain cases.
  26. 25. Procedure for registration.
  27. 26. Deemed registration.
  28. 27. Special provisions relating to casual taxable person and non- resident taxable person
  29. 28. Amendment of registration.
  30. 29. Cancellation of registration.
  31. 30. Revocation of cancellation of registration.
  32. 31. Tax invoice.
  33. 32. Prohibition of unauthorised collection of tax.
  34. 33. Amount of tax to be indicated in tax invoice and other documents.
  35. 34. Credit and debit notes.
  36. 35. Accounts and other records.
  37. 36. Period of retention of accounts.
  38. 37. Furnishing details of outward supplies.
  39. 38. Furnishing details of inward supplies.
  40. 39. Furnishing of returns.
  41. 40. First Return.
  42. 41. Claim of input tax credit and provisional acceptance thereof.
  43. 42. Matching, reversal and reclaim of input tax credit.
  44. 43. Matching, reversal and reclaim of reduction in output tax liability.
  45. 44. Annual return.
  46. 45. Final return.
  47. 46. Notice to return defaulters.
  48. 47. Levy of late fee.
  49. 48. Goods and services tax practitioners.
  50. 49. Payment of tax, interest, penalty and other amounts.
  51. 50. Interest on delayed payment of tax.
  52. 51. Tax deduction at source.
  53. 52. Collection of tax at source.
  54. 53. Transfer of input tax credit.
  55. 54. Refund of tax.
  56. 55. Refund in certain cases.
  57. 56. Interest on delayed refunds.
  58. 57. Consumer Welfare Fund.
  59. 58. Utilisation of Fund.
  60. 59. Self-assessment.
  61. 60. Provisional assessment.
  62. 61. Scrutiny of returns.
  63. 62. Assessment of non-filers of returns.
  64. 63. Assessment of unregistered persons.
  65. 64. Summary assessment in certain special cases.
  66. 65. Audit by tax authorities.
  67. 66. Special audit.
  68. 67. Power of inspection, search and seizure.
  69. 68. Inspection of goods in movement.
  70. 69. Power to arrest.
  71. 70. Power to summon persons to give evidence and produce documents.
  72. 71. Access to business premises.
  73. 72. Officers to assist proper officers.
  74. 73. Determination of tax not paid or short paid or erroneously refunded or input tax
  75. 74. Determination of tax not paid or short paid or erroneously refunded or input tax
  76. 75. General provisions relating to determination of tax.
  77. 76. Tax collected but not paid to Government.
  78. 77. Tax wrongfully collected and paid to Central Government or State
  79. 78. Initiation of recovery proceedings.
  80. 79. Recovery of tax.
  81. 80. Payment of tax and other amount in instalments.
  82. 81. Transfer of property to be void in certain cases.
  83. 82. Tax to be first charge on property.
  84. 83. Provisional attachment to protect revenue in certain cases.
  85. 84. Continuation and validation of certain recovery proceedings.
  86. 85. Liability in case of transfer of business.
  87. 86. Liability of agent and principal.
  88. 87. Liability in case of amalgamation or merger of companies.
  89. 88. Liability in case of company in liquidation.
  90. 89. Liability of directors of private company.
  91. 90. Liability of partners of firm to pay tax.
  92. 91. Liability of guardians, trustees etc.
  93. 92. Liability of Court of Wards, etc.
  94. 93. Special provisions regarding liability to pay tax, interest or penalty in certain cases
  95. 94. Liability in other cases.
  96. 95. Definitions.
  97. 96. Constitution of Authority for Advance Ruling.
  98. 97. Application for advance ruling.
  99. 98. Procedure on receipt of application.
  100. 99. Constitution of Appellate Authority for Advance Ruling.
  101. 100. Appeal to the Appellate Authority.
  102. 101. Orders of Appellate Authority.
  103. 102. Rectification of advance ruling.
  104. 103. Applicability of advance ruling.
  105. 104. Advance ruling to be void in certain circum-stances.
  106. 105. Powers of Authority and Appellate Authority.
  107. 106. Procedure of Authority and Appellate Authority.
  108. 107. Appeals to Appellate Authority.
  109. 108. Powers of Revisional Authority.
  110. 109. Appellate Tribunal and Benches thereof.
  111. 110. President and Members of Appellate Tribunal, their qualification, appointment,
  112. 111. Procedure before Appellate Tribunal.
  113. 112. Appeals to Appellate Tribunal.
  114. 113. Orders of Appellate Tribunal.
  115. 114. Financial and administrative powers of State President.
  116. 115. Interest on refund of amount paid for admission of appeal.
  117. 116. Appearance by authorised representative.
  118. 117. Appeal to High Court.
  119. 118. Appeal to Supreme Court.
  120. 119. Sums due to be paid notwith-standing appeal etc.
  121. 120. Appeal not to be filed in certain cases.
  122. 121. Non-appealable decisions and orders.
  123. 122. Penalty for certain offences.
  124. 123. Penalty for failure to furnish information return.
  125. 124. Fine for failure to furnish statistics.
  126. 125. General penalty.
  127. 126. General disciplines related to penalty.
  128. 127. Power to impose penalty in certain cases.
  129. 128. Power to waive penalty or fee or both.
  130. 129. Detention, seizure and release of goods and conveyances in transit.
  131. 130. Confiscation of goods or conveyances and levy of penalty.
  132. 131. Confiscation or penalty not to interfere with other punishments.
  133. 132. Punishment for certain offences.
  134. 133. Liability of officers and certain other persons.
  135. 134. Cognizance of offences.
  136. 135. Presumption of culpable mental state.
  137. 136. Relevancy of statements under certain circumstances.
  138. 137. Offences by Companies.
  139. 138. Compounding of offences.
  140. 139. Migration of existing tax payers.
  141. 140. Transitional arrangements for input tax credit.
  142. 141. Transitional Provisions relating to job work.
  143. 142. Miscellaneous transitional provisions.
  144. 143. Job work procedure.
  145. 144. Presumption as to documents in certain cases.
  146. 145. Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence
  147. 146. Common portal.
  148. 147. Deemed exports.
  149. 148. Special procedure for certain processes.
  150. 149. Goods and services tax compliance rating.
  151. 150. Obligation to furnish information return.
  152. 151. Power to collect statistics.
  153. 152. Bar on disclosure of information.
  154. 153. Taking assistance from an expert.
  155. 154. Power to take samples.
  156. 155. Burden of proof.
  157. 156. Persons deemed to be public servants.
  158. 157. Protection of action taken under this Act.
  159. 158. Disclosure of information by a public servant.
  160. 159. Publication of infromation in respect of persons in certain cases.
  161. 160. Assessment proceedings, etc. not to be invalid on certain grounds.
  162. 161. Rectification of errors apparent on the face of record.
  163. 162. Bar on jurisdiction of civil courts.
  164. 163. Levy of fee.
  165. 164. Power of Government to make rules.
  166. 165. Power to make regulations.
  167. 166. Laying of rules, regulations and notifications.
  168. 167. Delegation of powers.
  169. 168. Power to issue instructions or directions.
  170. 169. Service of notice in certain circumstances.
  171. 170. Rounding off of tax etc.
  172. 171. Anti-profiteering measure.
  173. 172. Removal of difficulties.
  174. 173. Repeal of cetain Acts.
  175. 174. Savings.
  176. Schedule I. Schedule I
  177. Schedule II. Schedule II
  178. Schedule III. Schedule III

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