Topic guide · 55 provisions

Other Provisions & Procedure

TDS, TCS, job work and the rest of the machinery

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This is the part of the Act that keeps the system running rather than defining the tax: who must deduct at source, who must collect at source, how goods move to a job worker and back without tax, who may act as a practitioner, and how the anti-profiteering machinery is meant to work.

TDS applies mainly to government departments and notified bodies deducting on payments above a threshold. TCS applies to e-commerce operators collecting on the supplies made through their platform – which is exactly why marketplace sellers must register from the first sale.

Job work has its own logic: goods can be sent to a job worker without paying tax, provided they come back – or are supplied onward – within one year for inputs and three years for capital goods. Miss those windows and the original despatch is treated as a supply.

The deadline is not measured from when you remembered – it runs from the original despatch.

Worked example

Job-work goods that never came back

Inputs sent for processing	Value ₹22,00,000	No tax paid on despatch
Job worker retains them past 12 months	Deadline missed	Reason does not matter
Consequence	Deemed a supply on the original despatch date	Tax plus interest from that date

Interest runs from the day the goods left, not from the day the deadline passed. A simple register of despatch dates is the cheapest control in this entire topic.

The mistakes that cost people money

Not theoretical risks — the ones we actually see land on clients’ desks.

Not tracking job-work despatch dates. The one-year and three-year clocks are unforgiving and run from despatch.

Assuming TCS credit appears automatically. It has to be reconciled and claimed.

Selling through a marketplace without registration because turnover is small. TCS makes registration compulsory from the first sale.

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Every provision on other provisions & procedure

All 55 of them, each with a plain-language explanation and the full legal text.

CGST Act, 2017 · 39

Section 139 Migration of existing taxpayers Section 140 Transitional arrangements for input tax credit Section 141 Transitional provisions relating to job work Section 142 Miscellaneous transitional provisions Section 143 Job work procedure Section 144 Presumption as to documents in certain cases Section 145 Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence Section 146 Common Portal Section 147 Deemed exports Section 148 Special procedure for certain processes Section 148A Track and trace mechanism for certain goods Section 149 Goods and services tax compliance rating Section 150 Obligation to furnish information return Section 151 Power to call for information Section 152 Bar on disclosure of information Section 153 Taking assistance from an expert Section 154 Power to take samples Section 155 Burden of proof Section 156 Persons deemed to be public servants Section 157 Protection of action taken under this Act Section 158 Disclosure of information by a public servant Section 158A Consent based sharing of information furnished by taxable person Section 159 Publication of information in respect of persons in certain cases Section 160 Assessment proceedings, etc., not to be invalid on certain grounds Section 161 Rectification of errors apparent on the face of record Section 162 Bar on jurisdiction of civil courts Section 163 Levy of fee Section 164 Power of Government to make rules Section 165 Power to make regulations Section 166 Laying of rules, regulations and notifications Section 167 Delegation of powers Section 168 Power to issue instructions or directions Section 168A Power of Government to extend time limit in special circumstances Section 169 Service of notice in certain circumstances Section 170 Rounding off of tax, etc Section 171 Antiprofiteering measure Section 172 Removal of difficulties Section 173 Amendment of Act 32 of 1994 Section 174 Repeal and saving

CGST Rules, 2017 · 16

Rule 122 [Omitted] Rule 123 Constitution of the Standing Committee and Screening Committees Rule 124 [Omitted] Rule 125 [Omitted] Rule 126 Power to determine the methodology and procedure Rule 127 Functions of the Authority Rule 128 Examination of application by the Standing Committee and Screening Committee Rule 129 Initiation and conduct of proceedings Rule 130 Confidentiality of information Rule 131 Cooperation with other agencies or statutory authorities Rule 132 Power to summon persons to give evidence and produce documents Rule 133 Order of the Authority Rule 134 [Omitted] Rule 135 Compliance by the registered person Rule 136 Monitoring of the order Rule 137 [Omitted]

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