Section 163 - Levy of fee
Finin2min Summary - Section in 2 Minutes
Permits prescribed fees for copies of orders or documents supplied on application.
Exact operative text
Paragraph-wise decode
Permits prescribed fees for copies of orders or documents supplied on application.
Section-Rule-Form-Notification bridge
The mapping is a legal concordance, not a round-robin related-link list. It is limited to instruments certified in this phase.
Practical example
A person applies for a certified copy of an order. The prescribed copying fee is paid and recorded.
Professional alert
Read the provision with its linked Rules, Gazette commencement, delegation, State GST counterpart and binding judicial interpretation before applying it to a live case.
Section 164 - Power of Government to make rules OPERATIVE STATUTORY TEXT 164. Power of Government to make rules.-(1) The Government may, on the recommendations of the Council, by notification, make rules for carrying out the provisions of this Act.
(2) Without prejudice to the generality of the provisions of sub-section (1), the Government may make rules for all or any of the matters which by this Act are required to be, or may be, prescribed or in respect of which provisions are to be or may be made by rules.
(3) The power to make rules conferred by this section shall 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 Act come into force.
(4) Any rules made under sub-section (1) or sub-section (2) may provide that a contravention thereof shall be liable to a penalty not exceeding ten thousand rupees. DECODED SIMPLY Delegates rule-making power to the Government on Council recommendation, including retrospective rules within the statutory boundary and subject to laying before Parliament. PRACTICAL EXAMPLE A new rule is issued under section 164. Its Gazette date, commencement, enabling clause and consistency with the Act are checked. EXCEPTION / PROFESSIONAL ALERT Read the provision with its linked Rules, Gazette commencement, delegation, State GST counterpart and binding judicial interpretation before applying it to a live case.
Implementation checklist
- Fix the transaction, taxable period and jurisdiction.
- Read every subsection, proviso, explanation and omission marker.
- Open the mapped Rule, form, notification and circular.
- Test State/UT variation and portal version.
- Preserve evidence, approvals, working papers and acknowledgements.
- Record the conclusion, assumptions, source date and reviewer.
Evidence and retention checklist
- Contract, purchase order, invoice or underlying transaction document.
- Registration, return, ledger, challan and portal acknowledgement.
- Official Act/Rule/notification version used and effective date.
- Internal tax position paper, computation and management approval.
- Correspondence, notices, replies, orders and appeal papers where applicable.
Practical Q&A
- What does section 163 regulate?
- It regulates levy of fee. Read the exact text, conditions, exceptions and transaction date together.
- Which subordinate law should be checked?
- No direct CGST Rule has been certified in this phase. Notifications, circulars, forms and the corresponding SGST/UTGST layer may also apply.
- What evidence should be retained?
- Preserve the contract or transaction record, invoice or form, portal acknowledgement, payment/ledger evidence, correspondence, legal working and the official source version used.
- Can portal behaviour override the statute?
- No. Portal functionality is operational evidence; legal entitlement and liability remain controlled by the Act, Rules, notifications and binding decisions.