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IndiaAuditLens Law Library

Section 163 of the CGST Act, 2017

From the IndiaAuditLens Law Library

GST›CGST Act, 2017›Chapter XXI, Miscellaneous

At a glance

Bars, duties and time limits

  • 163Where an order or document copy is provided on a person’s application, the prescribed fee must be paid.

A person applying for a copy of an order or document must pay the prescribed fee when the copy is to be provided. The section leaves the amount to prescription rather than specifying a sum itself. The relevant fee prescription therefore governs the copy application. The section came into force on 1 July 2017.[1]

Text

The text below is the section as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Act as published in the Gazette of India is the legal source.

Section 163, verbatim (show)

*Section 163. Levy of fee.-

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.

* Enforced w.e.f. 1st July, 2017.

Questions to answer on the file

Questions a reviewer answers from the engagement file, grouped by the part of the section they come from. They describe what the section asks; they do not decide it.

Copy application fee 163

Questions to answer on the file5 questions
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Circulars and notifications

No circular or notification in the CBIC repository is recorded as citing this section.

References

  1. Central Board of Indirect Taxes and Customs. "Section 163. Levy of fee". Central Goods and Services Tax Act, 2017, CBIC tax information portal. Retrieved 17 September 2026.

External links