Section 163 of the Central Goods and Services Tax Act, 2017 deals with the levy of fee for providing copies of orders or documents under the GST law.
It is a short procedural provision, but it is important because GST authorities may maintain orders, certificates, notices and other official documents that a person may need to obtain a copy of. Section 163 provides the legal basis for charging a prescribed fee when a person applies for such a copy.
The section does not impose a general fee on GST registration, return filing, payment of tax or ordinary GST compliance. Instead, it specifically applies where a copy of an order or document is to be provided to a person on an application made by that person for that purpose. The fee is payable at the rate and in the manner prescribed under the GST rules or applicable procedures.
What Is Section 163 of the CGST Act?
Section 163 is titled “Levy of fee.”
Its statutory provision states:
“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.”
The section is therefore concerned with a specific administrative service: providing a copy of an order or document when a person applies for it.
Unlike provisions dealing with GST tax, interest or penalties, Section 163 does not itself specify a particular rupee amount. It authorises the levy of such fee as may be prescribed.
This means that the actual amount or procedural details have to be determined by reference to the relevant rules or prescribed provisions.
Purpose of Section 163
The GST administration involves a large number of official documents and orders.
Depending on the proceedings, a taxpayer may need copies of documents such as:
- assessment orders;
- adjudication orders;
- appellate orders;
- rectification orders;
- certificates;
- other documents maintained or issued under the GST law.
Section 163 provides the statutory foundation for charging a prescribed fee when a person specifically applies for a copy.
The provision therefore operates as an administrative fee mechanism, rather than as a tax or penalty provision.
When Does Section 163 Apply?
Section 163 applies when all of the following circumstances are present:
- There is an order or document covered by the provision.
- A person wants a copy of that order or document.
- The person makes an application for the copy.
- The applicable law prescribes a fee for providing the copy.
- The prescribed fee is payable in accordance with the applicable procedure.
The wording is important because Section 163 refers specifically to a copy being provided “on an application made by him for that purpose.”
Therefore, it is not a provision imposing a fee merely because an order or document exists.
Section 163 Does Not Impose GST Tax
The word “fee” in Section 163 should not be confused with GST itself.
GST is a tax imposed under the charging provisions of the GST law.
A fee under Section 163 is associated with the provision of a copy of an order or document when the person applies for it.
For example, if a taxpayer applies for a prescribed copy of a particular GST order, any applicable amount payable for providing that copy is a fee under the relevant statutory framework.
It is not additional GST on the taxpayer’s business supply.
Section 163 Does Not Mean Every GST Document Requires a Fee
Another important point is that Section 163 should not be interpreted as meaning that taxpayers must pay a fee for every GST document they receive or access.
The provision specifically addresses a situation where:
- a copy of an order or document is to be provided; and
- the person makes an application for that purpose.
Whether a particular copy attracts a fee depends on the applicable prescribed provisions.
Therefore, the existence of Section 163 alone does not establish a universal fee for every document generated on the GST portal.
What Does “Such Fee as May Be Prescribed” Mean?
Section 163 itself does not state a fixed fee amount.
Instead, it uses the expression “such fee as may be prescribed.”
In GST legislation, the expression “prescribed” generally means prescribed through rules made under the Act.
This structure allows the detailed fee requirements to be specified through subordinate legislation without putting every administrative amount directly into the main Act.
The CBIC-published CGST Act places Section 163 immediately before Section 164, which gives the Government power to make rules for carrying out the provisions of the Act.
Section 163 and GST Rules
Section 163 should therefore be read together with the relevant GST Rules and prescribed procedures.
The Act establishes the authority to levy the fee, while the applicable rules or prescribed provisions determine the practical details.
This distinction is important:
Section 163 → statutory authority to levy the fee
Rules/prescribed provisions → applicable amount and procedure
A taxpayer should therefore check the applicable rule or prescribed procedure when seeking a copy of a particular GST document.
Examples of Documents That May Be Relevant
Depending on the circumstances and the applicable GST procedure, a person may need a copy of an official document such as:
Assessment Order
A taxpayer may require a copy of an assessment order for its records or for further proceedings.
Adjudication Order
A person involved in GST adjudication may need a certified or prescribed copy of the order.
Appellate Order
Where an appeal has been decided, a copy of the appellate order may be required for compliance or further appeal.
Rectification Order
If an authority has passed an order rectifying an earlier document, a copy may be required for the taxpayer’s records.
Other Official Documents
Other orders or documents covered by the relevant GST provisions may also fall within the scope of Section 163 when a person applies for a copy.
The exact availability, format and fee depend on the applicable provision and procedure.
Why Might a Taxpayer Need a Copy of an Order?
A taxpayer may require an official copy for several reasons.
1. Compliance
The taxpayer may need to understand the exact directions or findings contained in the order.
2. Appeal
A person may require the order to evaluate or pursue an appellate remedy.
3. Accounting and Records
The order may need to be preserved as part of the taxpayer’s GST and financial records.
4. Internal Review
Tax professionals or management may need the document to review the tax position.
5. Future Proceedings
A previous order may be relevant to subsequent proceedings involving the taxpayer.
Therefore, obtaining an accurate copy of the original document can be important for maintaining a proper compliance record.
Section 163 and Certified Copies
In practical GST proceedings, taxpayers may sometimes require an official or certified copy rather than merely a screenshot or downloaded document.
The exact nature of the copy that can be requested and the manner in which it is issued depends on the applicable procedure.
Section 163 provides the statutory basis for a fee where a copy is to be provided on application and a fee is prescribed.
Therefore, taxpayers should distinguish between:
- an ordinary electronic copy available through a GST system; and
- a formally requested copy for which a prescribed fee may apply.
Section 163 and GST Portal Documents
The GST system is substantially electronic.
Many notices, orders and communications can be accessed electronically by registered persons through the GST portal or other prescribed systems.
The existence of an electronic document does not, by itself, eliminate Section 163.
If a person specifically applies for a copy of an order or document in circumstances covered by the prescribed procedure, the applicable fee may still arise.
At the same time, taxpayers should not assume that every document visible on the GST portal automatically attracts a Section 163 fee.
The applicable rule and procedure must be considered.
Difference Between Section 163 and Late Fee
Section 163 should not be confused with a late fee.
Late fees arise in situations where a taxpayer fails to perform a prescribed GST compliance obligation within the specified time.
For example, late fee provisions may apply to delayed filing of certain GST returns.
Section 163 is different.
It concerns a fee associated with providing a copy of an order or document upon application.
Simple Comparison
| Section 163 Fee | Late Fee |
|---|---|
| Relates to providing a copy of an order/document | Relates to delay in prescribed compliance |
| Triggered by application for a copy | Triggered by specified delay/default |
| Administrative in nature | Compliance-related |
| Amount determined as prescribed | Amount governed by relevant late-fee provision |
Difference Between Section 163 Fee and Tax
A tax is imposed under a charging provision of the GST law on taxable supplies or other specified transactions.
A fee under Section 163 is not a tax on the taxpayer’s supply.
For example, if a business sells goods worth ₹1,00,000 and GST is payable on that supply, the GST liability arises under the relevant charging and rate provisions.
If the same business later applies for a prescribed copy of a GST order, any amount payable for that copy is a separate administrative fee.
The two amounts have different legal purposes.
Difference Between Section 163 and Penalty
A penalty is generally associated with a specified contravention or violation of the GST law.
Section 163 does not impose a penalty for wrongdoing.
It deals with a fee associated with providing a copy of an order or document upon application.
Therefore:
Tax → Taxable transaction/liability
Interest → Delay or other specified statutory liability
Penalty → Specified contravention
Section 163 fee → Prescribed fee for providing a requested copy
Section 163 and Section 164
Section 164 immediately follows Section 163 in the CGST Act.
Section 164 provides the Government with the power to make rules for carrying out the provisions of the CGST Act.
This is relevant because Section 163 uses the expression “such fee as may be prescribed.”
Therefore, the detailed framework for a fee contemplated by Section 163 can be understood by reading the Act together with the applicable rules.
The CBIC-published CGST Act places Section 163 and Section 164 consecutively in Chapter XXI.
Section 163 and Section 165
Section 165 gives the Board power to make regulations consistent with the CGST Act and the rules made under it for carrying out the provisions of the Act.
Therefore, the statutory framework around Section 163 consists not only of the wording of Section 163 itself but also of the applicable rules and, where relevant, regulations and prescribed procedures.
Section 163 in the Overall GST Framework
Section 163 appears in Chapter XXI – Miscellaneous of the CGST Act.
It comes after:
- Section 160 – Assessment proceedings, etc., not to be invalid on certain grounds;
- Section 161 – Rectification of errors apparent on the face of record; and
- Section 162 – Bar on jurisdiction of civil courts.
It is followed by:
- 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.
The placement of Section 163 reflects its procedural and administrative character.
Practical Example of Section 163
Suppose a taxpayer was involved in a GST adjudication proceeding.
The proper officer passed an order.
The taxpayer requires an official copy of that order for its internal records and for considering further legal action.
The taxpayer makes an application requesting the copy.
If the applicable GST provisions prescribe a fee for providing that copy, the taxpayer is required to pay the prescribed fee under Section 163.
After following the applicable procedure, the copy can be provided to the applicant.
Practical Example – Appeal
Suppose a taxpayer receives an adverse order and decides to examine whether an appeal should be filed.
The taxpayer requires a copy of the relevant order.
If the prescribed process requires an application and payment of a fee for the copy, Section 163 provides the statutory basis for that fee.
The fee is separate from any pre-deposit, appeal fee or tax liability that may arise under other provisions.
Practical Example – Record Keeping
A business may maintain detailed GST records for several years.
Suppose an old order is required during an internal tax review, audit or subsequent proceeding.
If the business needs to obtain a formal copy from the relevant authority and the prescribed procedure requires a fee, Section 163 becomes relevant.
This illustrates why taxpayers should maintain copies of important GST orders and documents rather than relying exclusively on the ability to obtain them again later.
Is Section 163 a General GST Fee Provision?
Section 163 is a specific fee provision.
It does not give the Government an unrestricted power to charge any fee for any GST activity.
The statutory wording specifically relates to providing a copy of an order or document when a person applies for that purpose.
Therefore, other GST fees must have their own legal basis under the Act, Rules or other applicable provisions.
Does Section 163 Specify the Amount of Fee?
No.
Section 163 itself does not state a specific amount.
It provides that the person shall pay “such fee as may be prescribed.”
Therefore, the applicable amount must be determined from the relevant prescribed rules or procedure.
This is an important distinction between the authority created by the Act and the detailed amount fixed through subordinate legislation.
Is the Fee Paid to the GST Department?
The fee contemplated under Section 163 is associated with the statutory process of providing a copy of an order or document.
The precise method of payment and accounting treatment depends on the applicable prescribed procedure.
A taxpayer should therefore follow the payment mechanism specified for the particular request rather than assuming that every such fee is paid through the normal GST tax-payment process.
Is Section 163 Related to GST Tax Payment?
Not directly.
Section 163 is not a tax payment provision.
The GST payment framework is primarily dealt with under provisions such as Section 49 and the related rules.
Section 163 instead concerns a prescribed fee associated with providing a copy of an order or document.
Therefore, a Section 163 fee should not be confused with:
- output GST;
- reverse-charge tax;
- interest;
- penalty;
- late fee; or
- other tax liabilities.
Importance for Tax Professionals
Section 163 can be relevant to:
- GST practitioners;
- chartered accountants;
- tax consultants;
- lawyers;
- businesses;
- authorised representatives; and
- persons involved in GST litigation or adjudication.
Professionals handling GST proceedings may need copies of orders and documents for:
- preparing appeals;
- advising clients;
- reviewing tax positions;
- maintaining case files;
- responding to departmental proceedings; and
- preparing subsequent submissions.
Understanding the statutory basis for obtaining copies helps avoid confusion between administrative fees and tax-related liabilities.
Best Practices for Businesses
Businesses should follow a few practical practices in relation to GST orders and documents.
Maintain Digital Copies
Keep electronic copies of all important GST notices, orders and communications.
Maintain Organised Records
Store documents by financial year, GSTIN, proceeding and order date.
Preserve Final Orders
Keep copies of assessment, adjudication, appellate and other important orders.
Track Appeals
If an order is challenged, preserve both the original order and subsequent appellate documents.
Check Prescribed Fees
Before applying for a copy, verify whether the applicable procedure prescribes a fee and the method of payment.
Keep Proof of Application
Maintain the application and payment proof relating to any requested official copy.
Section 163 – Key Points to Remember
The important points of Section 163 can be summarised as follows:
- Section 163 is titled “Levy of fee.”
- It is contained in Chapter XXI of the CGST Act.
- It deals with providing copies of orders or documents.
- The fee arises where a person applies for a copy for that purpose.
- Section 163 does not itself specify a fixed rupee amount.
- It provides for payment of such fee as may be prescribed.
- The detailed fee and procedure therefore need to be examined under the applicable prescribed provisions.
- Section 163 is an administrative fee provision.
- It is not a charging section for GST on supplies.
- It is not a penalty provision.
- It is not the same as a late fee for delayed GST compliance.
- It should not be treated as a general fee applicable to every GST document.
- The provision is relevant when a person seeks a copy of an order or document through the prescribed process.
- Section 163 should be read with the applicable GST Rules and procedures.
- Section 164, which follows Section 163, provides the Government’s rule-making power.
- Taxpayers should maintain copies of important GST orders and documents to reduce the need for obtaining duplicate copies later.
- Any applicable Section 163 fee is separate from tax, interest, penalty or other GST liabilities.
Section 163 vs Other GST Charges
| Type of amount | Purpose |
|---|---|
| GST | Tax on taxable supplies or other taxable liabilities |
| Interest | Compensation for specified delayed tax payment or other statutory situations |
| Penalty | Consequence of specified contraventions |
| Late fee | Consequence of specified delayed compliance |
| Section 163 fee | Fee associated with providing a requested copy of an order or document |
| Appeal fee, where applicable | Fee associated with prescribed appellate procedure |
The legal basis, trigger and purpose of each amount are different.
Conclusion
Section 163 of the CGST Act is a short but useful procedural provision dealing with the levy of fee for providing copies of orders or documents.
The section provides that where a copy of an order or document is to be provided to a person on an application made by that person for that purpose, the person is required to pay the fee prescribed under the applicable GST framework.
Importantly, Section 163 does not itself prescribe a fixed fee amount. Instead, it uses the expression “such fee as may be prescribed.” The applicable amount and procedure therefore have to be determined from the relevant rules or prescribed process.
Section 163 should also not be confused with GST tax, interest, penalty or late fee. Its purpose is administrative: it provides the statutory basis for charging a prescribed fee when a person specifically applies for a copy of an order or document.
For taxpayers and GST professionals, the practical lesson is to maintain proper copies of important GST documents and orders and to check the applicable procedure whenever an official copy is required. The section is part of the broader miscellaneous provisions of the CGST Act and should be read along with the relevant rules governing the issue and supply of copies.
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