Chapter XXI (Sections 143-174) of the Central Goods and Services Tax (CGST) Act, 2017 deals with provisions related to miscellaneous provisions. Section 163 of Central Goods and Services Tax Act, 2017 (12 of 2017) provides for Levy of fee under CGST Act 2017.
Recently, we have discussed in detail section 162 (i.e. Bar on jurisdiction of civil courts) of CGST Act 2017. Today, we learn the provisions of section 163 of the CGST Act 2017. Complete Details of CGST Section 163 – Levy of fee. You may CLICK HERE to download list of all sections of CGST Act 2017 in PDF format.
Notes on Section 163 of CGST Act 2017
Section 163 of CGST Act 2017 shall come into force on 01.07.2017 vide Notification No. 9/2017 – Central Tax, G.S.R. 658(E), dated 28.06.2017. In this note, you will learn detail of the provisions of section 163 of CGST Act 2017 read with Central GST Rules 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.