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.

Amendments History:

1. CBEC notifies 01/07/2017 as the Commencement date for Section 163 of the CGST Act 2017, vide Central Tax Notification 9/2017 dt. 28/06/2017.

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Note: The CGST Act 2017 has been notified vide GOI Notification dt. 12/04/2017, which has subsequently been amended through CGST (Extension to J&K) Act 2017, Finance Act 2018, CGST Amendment Act 2018, Finance Act 2019, Finance Act 2020, Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance 2020, Finance Act 2021, Finance Act 2022 including various Notifications issued by the Govt./ CBIC from time to time, relating to the commencement dates of various Sections/ Provisions in the respective CGST/ Amendment Acts, wherever required. Information on this page is a Section-wise compilation of Amendments made by all such Notifications, with best possible efforts for accuracy. In any case, E&OE. For official/ updated information, please visit CBIC website.