Section 163 of CGST Act 2017: Levy of Fee (Copy of Order/ Document)

Section 163 of CGST Act 2017: Levy of Fee (Copy of Order/ Document)

Provisions under Section 163 of the Central Goods and Services Tax (CGST) Act, 2017 relating to “Levy of Fee (Copy of Order/ Document)”, are as under:

Section 163 of CGST Act 2017: Levy of Fee (CHAPTER XXI – MISCELLANEOUS)

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.

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The Central Goods and Services Tax (CGST) Act, 2017 was notified by Govt. on 12 April, 2017 and CBIC has notified the commencement date for various Sections/ Provisions thereof from time to time. Subsequently, Govt. has notified the Central Goods and Services Tax (CGST) (Amendment) Act, 2018 on 30 Aug. 2018. However, commencement date of amended provisions of various Sections is to be separately notified by CBIC, except where specifically mentioned in the CGST Amendment Act, 2018 itself.

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Central Goods and Services Tax (CGST) Act, 2017 (Chapter-wise/ Section-wise)

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