Author: admin_gst

General provisions
Section 165
Bill
TRANSITIONAL PROVISIONS
MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016]
CHAPTER XXVII
TRANSITIONAL PROVISIONS
165. General provisions
Notwithstanding anything contained elsewhere in the Act and until specifically so or otherwise prescribed or notified or done in accordance with the provisions of the Act,
(a) All persons appointed by the respective Governments for discharging various functions

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Repeal and saving
Section 164
Bill
REPEAL AND SAVING
MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016]
CHAPTER- XXVI
REPEAL AND SAVING
164. Repeal and saving
(1) From the date of commencement of the Act, the (State) General Sales Tax/Value Added Tax Act, the Central Excise Act 1944, and the Central Excise Tariff Act 1985 shall apply only in respect of goods included in the entry 84 and entry 54 of the Union List and the State List respectively, of the Schedule VII to the Constitution of India.
PROVIDED that the aforesaid restriction of the application of the statutes referred above shall not-
(a) Revive anything not in force or existing at the time at which the restriction

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enquiry, assessment proceeding, adjudication and other legal proceeding or remedy may be instituted, continued or enforced, and any such tax, surcharge, penalty, interest, forfeiture or punishment may be levied or imposed as if these Acts had not been so restricted.
(f) Affect any proceeding including that relating to an appeal, revision, review or reference, instituted before the appointed day under the earlier law and such proceeding shall be continued under the earlier law as if this Act had not come into force and the said law had not been repealed.
(2) The following Acts are hereby repealed, to the extent mentioned hereunder, namely:- (as per the taxes subsumed under GST …………….)
(a) The Entry T

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Acts; or
(d) Affect any tax, surcharge, penalty, interest as are due or may become due or any forfeiture or punishment incurred or inflicted in respect of any offence or violation committed under the provisions of the repealed Acts; or
(e) Affect any investigation, enquiry, assessment proceeding, any other legal proceeding or remedy in respect of any such tax, surcharge, penalty, interest, right, privilege, obligation, liability, forfeiture or punishment, as aforesaid, and any such investigation, enquiry, assessment proceeding, adjudication and other legal proceeding or remedy may be instituted, continued or enforced, and any such tax, surcharge, penalty, interest, forfeiture or punishment may be levied or imposed as if these Acts had n

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Anti-profiteering Measure
Section 163
Bill
MISCELLANEOUS PROVISIONS
MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016]
163. Anti-profiteering Measure
(1) The Central Government may by law constitute an Authority, or entrust an existing Authority constituted under any law, to examine whether input tax credits availed by any registered taxable person or the reduction in the price on account of any reduction in the tax rate have actually

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Publication of rules and notifications and laying of rules before Parliament / State Legislature
Section 162
Bill
MISCELLANEOUS PROVISIONS
MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016]
162. Publication of rules and notifications and laying of rules before Parliament / State Legislature
(1) All rules made and notifications issued under the Act shall be published in the Official Gazette.
(2) Every rule made under the Act, every notification issued under section , section -, section and section (depending on the final full draft) and every order made under section , section -, section and section (depending on the final full draft), other than an order relating to goods o

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Effect of amendments, etc., of rules, notifications or orders
Section 161
Bill
MISCELLANEOUS PROVISIONS
MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016]
161. Effect of amendments, etc., of rules, notifications or orders
Where any rule, notification or order made or issued under the Act or any notification or order issued under such rule, is amended, repealed, superseded or rescinded, then, unless a different intention appears, such amendment, repeal, supersession or rescinding shall not –
(a) revive anything not in force or existing at the time at which the amendment, repeal, supersession or rescinding takes effect; or
(b) affect the previous operation of any rule, notifica

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Rounding off of tax etc.
Section 160
Bill
MISCELLANEOUS PROVISIONS
MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016]
160. Rounding off of tax etc.
The amount of tax, interest, penalty, fine or any other sum payable, and the amount of refund or any other sum due, under the provisions of the Act shall be rounded off to the nearest rupee and, for this purpose, where such amount contains a part of a rupee consisting of paise then, if suc

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Service of notice in certain circumstances
Section 159
Bill
MISCELLANEOUS PROVISIONS
MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016]
159. Service of notice in certain circumstances
(1) Any decision, order, summons, notice or other communication under the Act or the rules made thereunder shall be served by any one of the following methods, namely: –
(a) by giving or tendering it directly or by a messenger including a courier to the addressee or the taxpayer or to his manager or to agent duly authorized or an advocate or a tax practitioner holding authority to appear in the proceeding on behalf of the taxpayer or to a person regularly employed by him in connection with the bus

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e at his last known place of business or residence, or
(g) if the mode prescribed under (f) is also not practicable for any reason, then by affixing a copy thereof on the notice board of the office or authority who or which passed such decision or order or issued such summons or notice.
(2) Every decision, order, summons, notice or any communication shall be deemed to have been served on the date on which it is tendered or published or a copy thereof is affixed in the manner provided in sub-section (1).
(3) When such decision, order, summons, notice or any communication is sent by registered post or speed post, it shall be deemed to have been received by the addressee at the expiry of the period normally taken by such post in transit

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Removal of difficulties
Section 158
Bill
MISCELLANEOUS PROVISIONS
MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016]
158. Removal of difficulties
(1) If any difficulty arises in giving effect to any provision of the Act, the Central Government / State Government may, on the recommendation of the Council, by general or special order published in the Gazette, do anything which appears to be necessary or expedient for the purpose of remo

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Instructions to GST Officers
Section 157
Bill
MISCELLANEOUS PROVISIONS
MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016]
157. Instructions to GST Officers
(1) The Board [the Competent Authority of the State Government as notified] may, if it considers it necessary or expedient so to do for the purpose of uniformity in the implementation of the Act, issue such orders, instructions or directions to the GST Officers as it may deem fit, and thereupon all GST officers and all other persons employed in the execution of the Act shall observe and follow such orders, instructions or directions:
PROVIDED that no such orders, instructions or directions shall be issued-
(a) so as to req

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Delegation of powers
Section 156
Bill
MISCELLANEOUS PROVISIONS
MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016]
156. Delegation of powers
The Competent Authority may, by notification in the Gazette direct that subject to such conditions, if any, as may be specified in the notification, any power exercisable by any authority or officer under the Act may be exercisable also by another authority or officer as may be specified in such n

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General power to make Regulations
Section 155
Bill
MISCELLANEOUS PROVISIONS
MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016]
155. General power to make Regulations
(1) The Commissioner may make regulations consistent with this Act and rules, generally to carry out the purposes of this Act.
(2) In particular and without prejudice to the generality of the foregoing powers, such regulations may provide for all or any of the following

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Power of Central (or State) Government to make rules
Section 154
Bill
MISCELLANEOUS PROVISIONS
MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016]
154. Power of Central (or State) Government to make rules
(1) The Central Government (or the State Government) may, on the recommendation of the Council, make rules, including rules conferring the power to issue notifications with retrospective effect under those rules, to carry into effect the purposes of this Act.
(2) In particular, and without prejudice to the generality of the foregoing power, such rules may –
(i) provide for the date for determination of rate of tax and the place of supply of goods or services or both;
(ii) having regard to the normal practice in the supply of goods or services, define or specify the kinds of trade discount to be excluded from the value under section 15 including the circumstances in which and the conditions subject to which such discoun

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he Cenvat Credit Rules 2004, (or of VAT credit under the state VAT credit rules) lying with the taxable persons on the date of their switching over to GST;
(viii) specify the persons who shall get themselves registered under section 23 and the time, manner and form in which application for registration shall be made;
(ix) provide for the manner of verification of application and issue of registration under the Act and the fees, if any, to be charged therefor;
(x) provide for the situations and manner of grant of deemed registration under the Act;
(xi) provide for the manner of migration, amendment, surrender, revocation, suspension, cancellation of registration under the Act;
(xii) provide for the assessment and collection of tax, the authorities by whom functions under the Act are to be discharged, the issue of notices requiring payment, the manner in which tax shall be payable, and the recovery of tax not paid;
(xiii) impose on taxable persons or other persons as may be s

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i) provide for the amount to be paid for compounding and the manner of compounding of offences under section 97;
(xix) provide for publication, subject to such conditions as may be specified, the names and other particulars of persons found guilty of contravention of any provision of the Act or of any rule made thereunder;
(xx) provide for the manner of recovery of any amount due to the Central Government (or state government) under section 72;
(xxi) authorise and regulate the inspection and audit of business premises and provide for the taking of samples, and for the making of tests, of any substance produced therein, and for the inspection or search of any place or conveyance used for the production, storage, sale, supply or transport of goods, and so far as such inspection or search is essential for the proper levy and collection of the tax imposed by the Act, of any other taxable supply of goods or services;
(xxii) specify the form and manner in which application for refund

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emises of a registered person, or a bonded warehouse, or to a market;
(xxviii) provide for the appointment, licensing, management and supervision of bonded warehouses and the procedure to be followed for entry of goods into such warehouses and clearance of goods therefrom;
(xxix) provide for the distinguishing of supply of goods which have been manufactured after registration, of materials which have been imported, and of supply of goods on which tax has been paid, or which are exempt from tax under this Act, or any other class of goods as may be specified in such rules;
(xxx) require that taxable supplies of specified goods shall not be made except in prescribed containers, bearing a banderol, stamp or label of such nature and affixed in such manner as may be prescribed;
(xxxi) provide for the grant of a rebate of the tax paid on supply of goods or services which are exported out of India or shipped for consumption on a voyage to any port outside India including interest there

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provide for manner of administering of payment of taxes under the compounding of tax;
(xxxix) provide for dealing with situations where goods are returned;
(xl) provide for specifying the details to be given in the invoices, the maintenance of accounts, the furnishing of audit reports, and matters related thereto;
(xli) provide for the qualifications and the manner of appointment of the Advance Ruling authority under section 114 of the Act, and other matters related to functioning of the authority;
(xlii) provide for the qualifications of tax return preparers, tax practitioners and authorized representatives under various provisions of the Act, the manner of their selection or appointment or nomination, their codes of conduct, and other matters related or incidental thereto;
(xliii) provide for matters relating to tax deducted at source and tax collected at source;
(xliv) provide for matters covered by Chapter XXVII;
(xlv) provide for the suspension of certain facilities

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Levy of fees
Section 153
Bill
MISCELLANEOUS PROVISIONS
MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016]
153. Levy of fees
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, which may include a fee for such application also.
–
Statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations,

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Bar of jurisdiction of civil courts
Section 152
Bill
MISCELLANEOUS PROVISIONS
MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016]
152. Bar of jurisdiction of civil courts
Save as provided by section 106 and 107, no civil court shall have jurisdiction to deal with or decide any question arising from or relating to anything done or purported to be done under the Act.
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Statute, statutory provisions legislation, law, enactment, Acts,

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Rectification of mistakes or errors apparent from record
Section 151
Bill
MISCELLANEOUS PROVISIONS
MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016]
151. Rectification of mistakes or errors apparent from record
Without prejudice to the provisions of section 150, and notwithstanding anything contained in any other provisions of this Act, any authority, who has passed or issued any decision or order or summons or notice or certificate or any other document, may rectify any error or mistake which is apparent from record in such decision or order or summons or notice or certificate or any other document, either on its own motion or where such error or mistake is brought to its notic

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Assessment proceedings, etc. not to be invalid on certain grounds
Section 150
Bill
MISCELLANEOUS PROVISIONS
MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016]
150. Assessment proceedings, etc. not to be invalid on certain grounds
(1) No assessment, re-assessment, adjudication, review, revision, appeal, rectification, notice, summons or other proceedings done, accepted, made, issued, initiated, or purported to have been done, accepted,

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Publication of information respecting persons in certain cases
Section 149
Bill
MISCELLANEOUS PROVISIONS
MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016]
149. Publication of information respecting persons in certain cases
(1) If the Competent Authority is of opinion that it is necessary or expedient in the public interest to publish the names of any person and any other particulars relating to any proceedings or prosecutions under t

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Disclosure of information by a public servant
Section 148
Bill
MISCELLANEOUS PROVISIONS
MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016]
148. Disclosure of information by a public servant
(1) All particulars contained in any statement made, return furnished or accounts or documents produced in accordance with the Act, or in any record of evidence given in the course of any proceedings under the Act (other than proceeding before a Criminal Court), or in any record of any proceedings under the Act shall, save as provided in sub-section (4), be treated as confidential;
(2) Notwithstanding anything contained in the Indian Evidence Act, 1872 (1 of 1872), no Court shall save as afo

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davit or deposition, for the purpose of any prosecution under the Indian Penal Code (45 of 1860) or the Prevention of Corruption Act, 1988 (49 of 1988), or the Act, or any other law for the time being in force; or
(b) any such particulars to the Central Government or the State Government or to any person acting in the execution of this Act, for verification of such particulars or for the purpose of carrying out the object of the Act; or
(c) any such particulars when such disclosure is occasioned by the lawful employment under the Act of any process for the service of any notice or the recovery of any demand; or
(d) any such particulars to a Civil Court or Tribunal constituted under any Central law in any suit or proceeding, to which t

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vernment to levy or realise any tax or duty imposed by it; or
(h) any such particulars, when such disclosure is occasioned by the lawful exercise by a public servant or any other statutory authority, of his or its powers under any law for the time being in force; or
(i) any such particulars relevant to any inquiry into a charge of misconduct in connection with any proceedings under the Act against a practising advocate, tax practitioner, a practising cost accountant, a practising chartered accountant, a practising company secretary to the authority empowered to take disciplinary action against the members practising the profession of a legal practitioner, cost accountant, chartered accountant or company secretary, as the case may be; or

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Indemnity
Section 147
Bill
MISCELLANEOUS PROVISIONS
MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016]
147. Indemnity
(1) No legal proceedings shall lie against any goods and services tax officer, for anything which is done or intended to be done in good faith under the Act or the rules.
(2) No departmental proceedings shall lie against any goods and services tax officer for passing any adjudication order or appellate order in good

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Persons discharging functions under the Act shall be deemed to be public servants
Section 146
Bill
MISCELLANEOUS PROVISIONS
MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016]
146. Persons discharging functions under the Act shall be deemed to be public servants
All persons discharging functions under the Act shall be deemed to be public servants within the meaning of section 21 of the Indian Penal Code, 1860 (45 of 1860).
–
Statu

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Burden of Proof
Section 145
Bill
MISCELLANEOUS PROVISIONS
MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016]
145. Burden of Proof
If any pe

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Drawal of samples
Section 144
Bill
MISCELLANEOUS PROVISIONS
MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016]
144. Drawal of samples
The [Commissioner] of CGST/SGST or an officer authorized by him may take samples of goods from the possession of any taxable persons, where he considers it necessary, and provide a receipt for any samples so taken.
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Statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulation

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Taking assistance from an IT professional
Section 143
Bill
MISCELLANEOUS PROVISIONS
MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016]
143. Taking assistance from an IT professional
If at any stage of scrutiny, enquiry, investigation or any other proceedings before him, any officer not below the rank of [Deputy/Assistant Commissioner] having regard to the nature and complexity of the case and the interest of revenue, is of the opinion

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Disclosure of information required under section 141
Section 142
Bill
MISCELLANEOUS PROVISIONS
MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016]
142. Disclosure of information required under section 141
(1) No information of any individual return or part thereof, with respect to any matter given for the purposes of section 141 shall, without the previous consent in writing of the taxpayer or person or his authorised agent, be published in such manner as to enable any particulars to be identified as referring to a particular taxpayer and no such information shall be used for the purpose of any proceedings under the provisions of the Act.
(2) Except for the purposes of prosecuti

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y extend to one hundred rupees for each day after the first day during which the offence continues subject to a maximum limit of one thousand rupees.
(4) If any person engaged in connection with the collection of statistics under section 141 or compilation or computerization thereof willfully discloses any information or the contents of any return given or made under that section, otherwise than in execution of his duties under that section or for the purposes of the prosecution of an offence under the Act or under any other Act, he shall, on conviction, be punished with imprisonment for a term which may extend to six months or with fine which may extend to one thousand rupees, or with both:
PROVIDED that, no prosecution shall be instit

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Power to collect statistics
Section 141
Bill
MISCELLANEOUS PROVISIONS
MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016]
141. Power to collect statistics
(1) The Commissioner, if it considers that for the purposes of the better administration of the Act, it is necessary so to do, may by notification, direct that statistics be collected relating to any matter dealt with, by or in connection with the Act.
(2) Upon such notification be

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