Amendment status not verified — confirm the current text below against the official source.
(l ) The Government moy, in oddition to the officers os moy be notified under section 3,oppoint such persons os it moy think fit to be the officers under thisAct. (2) The Commissioner sholl hove iurisdiction over the whole of the Stote, the Speciol Commissioner ond on Additionol Commissioner in respect of oll or ony of the Officers under this Act Appointment d officers. 0 r7) 0r8) 0 re) 0 20) 98 Aolid return" meons o return furnished under subsection (l) of seaion 39 on whicfr sell-ossessed tox hos been poid in full; loucher" meons on instrument where there is on obligotion to occept it os considerotion or port considerotion for o supply oI goods or services or both ond where the goods or services or both to be supplied or the identities of their potentiol suppliers ore either indicoted on the instrument itself or in reloted documentotion, including the terms ond conditions oJ use of such instrumenq 'lrorks controd" meons o controct for building, construction, fobricotion, completion, erection, instollotion, Iitting out improve- ment, modif icotion, repoir, mointenonce, renovotion, oherotion or commissioning of ony immovoble property wherein lronsfer of property in goods (whether os goods or in some other form) is involved in the execution of such controct; words ond expressions used ond not delined in this Ad but defined in the lntegroted Goods ond Services Tox Act, the Centrol Goods ond Services Tox Act, the Union Territory Goods ond Services Tox Ad ond the Goods ond Services Tox (Compensotion to Stotes) Act sholl hove the some meonings os ossigned to them in those Acts. (ll3) (lt4) (11 s) (il5) 97 person, exports oI goods or services or both ond inter-Stote supplies of goods or services or both mode from the 9ole or Union territory by the soid toxoble person but excludes centrol tox, Stote tox, Union territory tox, integroted tox ond cess; 'trsuol ploce of residence"meons- (o) in cose of on individuol, the ploce where he ordinorily resides; (b) in other coses, the ploce where the person is incorporoted or otherwise legolly constituted; Union tenitory" meons tre tenitory ol- (o) the Andomon ond Nicobor lslonds; (b) Lokshodweep; (c) Dodro ond Noqor Hoveli; (d) Domon ond Diu; (e) Chondigorh; ond (f) other tenitory Explonotion.-For lhe purposes of this Act, eoch of the territories specified in sub-clouses (o) to (f) sholl be considered to be o seporote Union territory 'ljnion territory tox" meons the Union tenito.y goods ond services bx levied under the Union Territory Goods ond Services Tox Act; 'Union Territory Goods ond Services Tox Act" meons the Union Territory Goods ond Services Tox Act, 20 I 7; 167 his volid return for the month in which discreponcy is communicoted sholl be odded to the output tox liobility of the supplier, in such monner os moy be prescribed, in his return forthe month succeeding the month in which the discreponcy is communicoted. (6) The omount in respect of ony reduction in outputtox liobility thot is found to be on occount of duplicotion of cloims sholl be odded to the output tox liobility of the supplier in his return for the month in which such duplicotion is communicoted. (7) The supplier sholl be eligible to reduce, from his output tox liobility, the omount odded under sub-section (5) if the recipient declores the detoils of the credit note in his volid return within the time specified in sub-section (9) of section 39. (8) A supplier in whose output tox liobility ony omount hos been odded under sub-section (5) or sub-section (6), sholl be lioble to poy interest ot the rote specified under sub,section (1) of section 50 in respea of the omount so odded from the dote of such cloim for reduction in the output tox liobilily till the corresponding odditions ore mode under the soid sub-sections. (9) Where ony redudion in ouFuttox liobility is occepted under sub- seoion (7), ttre interest poid under sub-seaion (8) sholl be refunded lo the supplier by crediting the 168 omount in the corresponding heod of his electronic cosh ledger in such monner os moy be prescribed: Provided thot the omount of interest to be credited in ony cose sholl not exceed the omount of interest poid by the recipient. (10) The omount reduced from output tox liobility in controvention of the provisions of sub-section (7) sholl be odded to the output tox liobility of the supplier in his return for the month in which such controvention tokes ploce ond such supplier sholl be lioble to poy interest on the omount so odded ot the rote specified in sub-section (3) of section 50. zl4. (l ) Every registered person, otherthon on lnput Service Distributor, o person poying tox under section 5l or section 52. o cosuol toxoble person ond o non-resident toxoble person, sholl furnish on onnuol relurn for every finonciol yeor electronicolly in such form ond monner os moy be prescribed on or before the thirty-first doy of December following the end of such finonciolyeor. (2) Every registered person who is required to get his occounts oudited in occordonce with the provisions of sub-section (5) of section 35 sholl fu rn ish, electronicolly, the onnuol return under sub-section (l ) olong with o copy of the oudited onnuol occounts ond o reconciliotion stotement, reconciling the volue Annuol return.