Amended and updated notes on section 163 of CGST Act, 2017. Detail discussion on provisions and rules related to levy of fee.
Chapter XXI (Sections 143–174) of the Central Goods and Services Tax Act, 2017 deals with the provisions related to miscellaneous. Section 163 of CGST 2017 provides for levy of fee.
Recently, we have discussed in detail section 162 (Bar on jurisdiction of civil courts) of CGST Act 2017. Today, we learn the provisions of section 163 of Central GST Act 2017.
Section 163 of the Central Goods and Services Tax Act, 2017 has been notified by the Ministry of Finance vide Notification No. 1/2017-Central Tax, G.S.R. 605(E), dated 19.06.2017. This notification was come into force from 22nd June, 2017 i.e. the commencement date of section 163 is 22-6-2017.
| Name of Act | The Central Goods and Services Tax Act 2017 |
|---|---|
| Enacted by | Parliament of India |
| Administered by | Central Board of Indirect Taxes & Customs |
| Governing body | GST Council |
| Number of Chapters | 21 |
| Number of Sections | 174 |
| You are reading: | |
| Chapter No. | XXI |
| Chapter Name | Miscellaneous |
| Section No. | 163 |
| Section Name | Levy of fee |
| Updated 2025 Edition | GST Law Book PDF |
Section 163 of Central GST – Levy of fee1
Section 163 of CGST Act 2017 shall come into force on 22.06.2017 vide Notification No. 1/2017-Central Tax, G.S.R. 605(E), dated 19.06.2017.
Wherever a copy of any order or document is to be provided to any person on an application made by him for that purpose, there shall be paid such fee as may be prescribed.
- Section 163 of CGST Act 2017 shall come into force on 22.06.2017 vide Notification No. 1/2017-Central Tax, G.S.R. 605(E), dated 19.06.2017. ↩︎
Notes on Section 163 of CGST Act
Under Section 163 of the Central Goods and Services Tax (CGST) Act, whenever a person applies for a copy of any order or document, they are required to pay a prescribed fee to obtain it. The exact amount of the fee and the procedure for payment are determined by the rules prescribed under the CGST Act.
Key Points:
- Applicability:
- This section applies when an individual requests a copy of an order or any official document under the CGST Act.
- The application must be made by the person who requires the document.
- Fee Requirement:
- The applicant is required to pay a fee as prescribed by GST rules.
- The government may specify different fees for different types of documents.
- Purpose:
- Ensures proper documentation and prevents unnecessary requests.
- Helps maintain administrative efficiency in providing certified copies of GST-related documents.
This section is administrative in nature and does not impose any tax liability but governs the procedural aspect of obtaining official copies of GST orders or documents.