Author: admin_gst

Penalty for failure to furnish information return
Section 140
Bill
MISCELLANEOUS PROVISIONS
MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016]
140. Penalty for failure to furnish information return
If a person who is required to furnish an information return under section 139 fails to do so within the period specified in the notice issued under sub-section (3) thereof, the prescribed authority may direct that such person shall pay, by

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Obligation to furnish information return
Section 139
Bill
MISCELLANEOUS PROVISIONS
MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016]
139. Obligation to furnish information return
(1) Any person, being –
(a) a taxable person; or
(b) a local authority or other public body or association; or
(c) any authority of the State Government responsible for the collection of value added tax or sales tax or state excise duty or an authority of the Central Government responsible for the collection of Excise duty or Customs duty; or
(d) an income tax authority appointed under the provisions of the Income-tax Act, 1961 (43 of 1961); or
(e) a banking company within the meaning of claus

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tion and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013 (30 of 2013); or
(k) the recognised stock exchange referred to in clause (f) of section 2 of the Securities Contracts (Regulation) Act, 1956 (42 of 1956); or
(l) a depository referred to in clause (e) of sub-section (1) of section 2 of the Depositories Act, 1996 (22 of 1996); or
(m) an officer of the Reserve Bank of India, constituted under section 3 of the Reserve Bank of India Act, 1934 (2 of 1934); or
(n) Goods and Service Tax Network; or
(o) a person to whom a Unique Identity Number has been granted under sub-section (8) of section 23 ;or
(p) any other person as may be specified, on the recommendation of the Council, by the Central or State

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ive, he may intimate the defect to the person who has furnished such information return and give him an opportunity of rectifying the defect within a period of thirty days from the date of such intimation or within such further period which, on an application made in this behalf, the prescribed authority may allow and if the defect is not rectified within the said period of thirty days or, as the case may be, the further period so allowed, then, notwithstanding anything contained in any other provision of this Act, such information return shall be treated as not submitted and the provisions of this Act shall apply.
(3) Where a person who is required to furnish information return has not furnished the same within the time specified in sub-

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GST compliance rating
Section 138
Bill
MISCELLANEOUS PROVISIONS
MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016]
138. GST compliance rating
(1) Every taxable person shall be assigned a GST compliance rating score based on his record of compliance with the provisions of this Act.
(2) The GST compliance rating score shall be determined on the basis of parameters to be prescribed in this behalf.
(3) The GST compliance rating score

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Special Procedure for certain processes
Section 137
Bill
MISCELLANEOUS PROVISIONS
MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016]
CHAPTER- XXV
MISCELLANEOUS PROVISIONS
137. Special Procedure for certain processes
The Central/State Government may, on recommendation of the Council, by notification and subject to such conditions and safeguards as may be specified therein, in respect of certain classes of taxable persons to be notifi

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Liability in other cases
Section 136
Bill
LIABILITY TO PAY IN CERTAIN CASES
MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016]
136. Liability in other cases
(1) Where a taxable person is a firm or an association of persons or a Hindu Undivided Family and such firm, association or family has discontinued business-
(a) the tax payable under this Act by such firm, association or family up to the date of such discontinuance may be determined as if no such discontinuance had taken place; and
(b) every person who was at the time of such discontinuance, a partner of such firm, or a member of such association or family, shall, notwithstanding such discontinuance, be liable jointly an

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association for any period before its reconstitution.
(3) The provisions of sub-section (1) shall, so far as may be, apply where the taxable person, being a firm or association of persons is dissolved or where the taxable person, being a Hindu Undivided Family, has effected partition with respect to the business carried on by it and accordingly references in that sub-section to discontinuance shall be construed as reference to dissolution or, as the case may be, to partition.
Explanation.- For the purpose of this chapter, a limited liability partnership formed and registered under the provisions of the Limited Liability Partnership Act, 2012 (743 of 2012) shall also be considered as a firm.  
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Statute, statutory provisions l

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Special provision regarding liability to pay tax, interest or penalty in certain cases
Section 135
Bill
LIABILITY TO PAY IN CERTAIN CASES
MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016]
135. Special provision regarding liability to pay tax, interest or penalty in certain cases
(1) Where a person, liable to pay tax, interest or penalty under this Act, dies, then-
(a) if a business carried on by the person is continued after his death by his legal representative or any other person, such legal representative or other person, shall be liable to pay tax, interest or penalty due from such person under this Act, and
(b) if the business carried on by the person is discontinued, w

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ally be liable to pay the tax, interest or penalty due from the taxable person under this Act upto the time of the partition whether such tax, penalty or interest has been determined before partition but has remained unpaid or is determined after the partition.
(3) Where a taxable person, liable to pay tax, interest or penalty under this Act, is a firm, and the firm is dissolved, then every person who was a partner shall be jointly and severally liable to pay the tax, interest or penalty due from the firm under this Act, up to the time of dissolution whether such tax, interest or penalty has been determined before the dissolution, but has remained unpaid or is determined after dissolution.
(4) Where a taxable person liable to pay tax, i

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Liability of Court of Wards etc.
Section 134
Bill
LIABILITY TO PAY IN CERTAIN CASES
MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016]
134. Liability of Court of Wards etc.
Where the estate or any portion of the estate of a taxable person owning a business in respect of which any tax, interest or penalty is payable under this Act is under the control of the Court of Wards, the Administrator General, the Official Trustee or any receive

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Liability of guardians, trustees etc.
Section 133
Bill
LIABILITY TO PAY IN CERTAIN CASES
MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016]
133. Liability of guardians, trustees etc.
Where the business in respect of which any tax, interest or penalty is payable under this Act is carried on by any guardian, trustee or agent of a minor or other incapacitated person on behalf of and for the benefit of such minor or other incapacitated pe

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Liability of partners of firm to pay tax
Section 132
Bill
LIABILITY TO PAY IN CERTAIN CASES
MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016]
132. Liability of partners of firm to pay tax
Notwithstanding any contract to the contrary, where any firm is liable to pay any tax, interest or penalty under this Act, the firm and each of the partners of the firm shall jointly and severally be liable for such payment:
PROVIDED that where an

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Liability of directors of private company
Section 131
Bill
LIABILITY TO PAY IN CERTAIN CASES
MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016]
131. Liability of directors of private company
(1) Notwithstanding anything contained in the Companies Act, 2013 (18 of 2013), where any tax due from a private company in respect of any supply of goods or services for any period or from any other company in respect of any supply of any period during which such other company was a private company cannot be recovered, then, every person who was a director of the private company during such period shall be jointly and severally liable for the payment of such tax unless he proves that the non

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Liability in case of company in liquidation
Section 130
Bill
LIABILITY TO PAY IN CERTAIN CASES
MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016]
130. Liability in case of company in liquidation
(1) When any company is being wound up whether under the orders of a court or Tribunal or otherwise, every person appointed as receiver of any assets of a company (hereinafter referred to as the “liquidator”), shall, within thirty days after his appointment, give intimation of his appointment to the Commissioner.
(2) The Commissioner shall, after making such inquiry or calling for such information as he may deem fit, notify the liquidator within three months from the date on which he re

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Liability in case of amalgamation /merger of companies
Section 129
Bill
LIABILITY TO PAY IN CERTAIN CASES
MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016]
129. Liability in case of amalgamation /merger of companies
(1) When two or more companies are amalgamated or merged by the order of court or of Tribunal or of the Central Government and the order is to take effect from a date earlier to the date of the order and any two or more o

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Liability of agent and principal
Section 128
Bill
LIABILITY TO PAY IN CERTAIN CASES
MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016]
128. Liability of agent and principal
Where an agent supplies or receives any taxable goods on behalf of his principal, such agent and his principal shall be jointly and severally liable to pay the tax payable on such goods under the Act.
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Statute, statutory provisions legislation, law, enactment

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Liability in case of transfer of business
Section 127
Bill
LIABILITY TO PAY IN CERTAIN CASES
MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016]
CHAPTER- XXIV
LIABILITY TO PAY IN CERTAIN CASES
127. Liability in case of transfer of business
(1) Where a taxable person, liable to pay tax under this Act, transfers his business in whole or in part, by sale, gift, lease, leave and license, hire or in any other manner whatsoever, the taxabl

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Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence
Section 126
Bill
PRESUMPTION AS TO DOCUMENTS
MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016]
126. Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence
(1) Notwithstanding anything contained in any other law for the time being in force, –
(a) a micro film of a document or the reproduction of the image or images embodied in such micro film (whether enlarged or not); or
(b) a facsimile copy of a document; or
(c) a statement contained in a document and included in a printed material produced by a computer (hereinafter referred to as a “computer printout”), if the conditions mentioned in sub-section (2) and the other provisions contained in this section are satisfied in relation to the statement and the computer in question; or
(d) any information sto

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contained in the statement or of the kind from which the information so contained is derived;
(c) throughout the material part of the said period, the computer was operating properly or, if not, then any respect in which it was not operating properly or was out of operation during that part of that period was not such as to affect the production of the document or the accuracy of the contents; and
(d) the information contained in the statement reproduced or is derived from information supplied to the computer in the ordinary course of the said activities.
(3) Where over any period, the function of storing or processing information for the purposes of any activities regularly carried on over that period as mentioned in clause (a) of sub-section (2) was regularly performed by computers, whether –
(a) by a combination of computers operating over that period; or
(b) by different computers operating in succession over that period; or
(c) by different combinations of computers o

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s mentioned in sub-section (2) relate, and purporting to be signed by a person occupying a responsible official position in relation to the operation of the relevant device or the management of the relevant activities (whichever is appropriate) shall be evidence of any matter stated in the certificate; and for the purposes of this subsection it shall be sufficient for a matter to be stated to the best of the knowledge and belief of the person stating it.
(5) For the purposes of this section, –
(a) information shall be taken to be supplied to a computer if it is supplied thereto in any appropriate form and whether it is so supplied directly or (with or without human intervention) by means of any appropriate equipment;
(b) whether in the course of activities carried on by any official, information is supplied with a view to its being stored or processed for the purposes of those activities by a computer operated otherwise than in the course of those activities, that information, if

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Procedure of the Authority and the Appellate Authority
Section 124
Bill
ADVANCE RULING
MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016]
124. Procedure of the Authority and the Appellate Authority
The Authority or, as the case may be, the Appellate Authority shall, subject to the provisions of this Chapter, have power to regulate its own procedure in all matters arising out of the exercise of its powers under the Act.
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Statute,

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Powers of the Authority and Appellate Authority
Section 123
Bill
ADVANCE RULING
MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016]
123. Powers of the Authority and Appellate Authority
(1) The Authority or, as the case may be, the Appellate Authority shall, for the purpose of exercising its powers regarding discovery and inspection, enforcing the attendance of any person and examining him on oath, issuing commissions and compelling pro

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Presumption as to documents in certain cases
Section 125
Bill
PRESUMPTION AS TO DOCUMENTS
MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016]
CHAPTER- XXIII
PRESUMPTION AS TO DOCUMENTS
125. Presumption as to documents in certain cases
Where any document-
(i) is produced by any person under the Act or any other law, or
(ii) has been seized from the custody or control of any person under the Act or any other law, or
(iii) has been received from any place outside India in the course of any proceedings under the Act or any other law
and such document is tendered by the prosecution in evidence against him or any other person who is tried jointly with him, the court shall-
(

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Advance Ruling to be void in certain circumstances
Section 122
Bill
ADVANCE RULING
MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016]
122. Advance Ruling to be void in certain circumstances
(1) Where the Authority or, as the case may be, the Appellate Authority finds that advance ruling pronounced by it under sub-section (4) of section 117 or under sub-section (1) of section 119 has been obtained by the applicant or, as the case may b

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Applicability of Advance Ruling
Section 121
Bill
ADVANCE RULING
MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016]
121. Applicability of Advance Ruling
(1) The advance ruling pronounced by the Authority or, as the case may be, the Appellate Authority under this chapter shall be binding only –
(a) on the applicant who had sought it in respect of any matter referred to in subsection (2) of section 116 of the application for advance ru

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Rectification of Advance Ruling
Section 120
Bill
ADVANCE RULING
MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016]
120. Rectification of Advance Ruling
The Authority or, as the case may be, the Appellate Authority may amend any order passed by it under section 117 or section 119 , as the case may be, so as to rectify any mistake apparent from the record, if such mistake is noticed by the Authority or, as the case may be, the Appellate

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Orders of the Appellate Authority
Section 119
Bill
ADVANCE RULING
MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016]
119. Orders of the Appellate Authority
(1) The Appellate Authority may, after giving the parties to the appeal, an opportunity of being heard, pass such order as it thinks fit, confirming or modifying the ruling appealed against.
(2) The order referred to in sub-section (1) shall be passed within a period of ninety da

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Appeal to the Appellate Authority
Section 118
Bill
ADVANCE RULING
MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016]
118. Appeal to the Appellate Authority
(1) The prescribed or jurisdictional CGST/SGST officer or, as the case may be, an applicant aggrieved by any advance ruling pronounced under sub-section (4) of section 117, may appeal to the Appellate Authority.
(2) Every appeal under this section shall be filed within a period o

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Procedure on receipt of application
Section 117
Bill
ADVANCE RULING
MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016]
117. Procedure on receipt of application
(1) On receipt of an application, the Authority shall cause a copy thereof to be forwarded to the officers as may be prescribed and, if necessary, call upon him to furnish the relevant records:
PROVIDED that where any records have been called for by the Authority in any case, such records shall, as soon as possible, be returned to the said prescribed officers.
(2) The Authority may, after examining the application and the records called for and after hearing the applicant or his authorized representative and the prescr

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no application shall be rejected under this sub-section unless an opportunity has been given to the applicant of being heard:
PROVIDED ALSO that where the application is rejected, reasons for such rejection shall be given in the order.
(3) A copy of every order made under sub-section (2) shall be sent to the applicant and to the prescribed officers.
(4) Where an application is admitted under sub-section (2), the Authority shall, after examining such further material as may be placed before it by the applicant or obtained by the Authority and after providing an opportunity of being heard to the applicant or the authorized representative of the applicant as well as to the authorized representative of the prescribed or the jurisdictional

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Application for Advance Ruling
Section 116
Bill
ADVANCE RULING
MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016]
116. Application for Advance Ruling
(1) An applicant desirous of obtaining an advance ruling under this Chapter may make an application in such form and in such manner as may be prescribed, stating the question on which the advance ruling is sought.
(2) The question on which the advance ruling is sought shall be in respe

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