Author: admin_gst

General power to make Regulations
Section 132A
Bill
MISCELLANEOUS PROVISIONS
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
132A. General power to make Regulations
(1) The Board or the Commissioner SGST 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 matters

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Power of Central (or State) Government to make rules
Section 132
Bill
MISCELLANEOUS PROVISIONS
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
132. 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 discount is to be so excluded;
(ii

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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) provide for the remission of tax leviable on any taxable supplies, which due to any natural causes are found to be deficient in quantity, the limit or limits of percentage beyond which no such remission shall be allowed and the different limit or limits of percentage for different varieties of the same taxable supply or for different areas or for different seasons;
(ix) specify the persons who shall get themselves registered under section 19 and the time, manner and form in which application for registration shall be made;
(x) provide for the manner of verification of application and issue of registration under the Act and the fees, if any, to be charged therefor;
(xi) provide for the situations and manner of grant of deemed registration under the Act;
(xii) provide for the manner of migration, amendment, surrender, revocation, sus

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

operties for the purpose of exacting the tax on taxable supplies in respect of which breaches of the Act or rules made thereunder have been committed and the disposal of things so detained or attached or confiscated;
(xviii) authorise and regulate the composition of offences against, or liabilities incurred under the Act or the rules made thereunder;
(xix) provide for the amount to be paid for compounding and the manner of compounding of offences under section 78;
(xx) 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;
(xxi) provide for the manner of recovery of any amount due to the Central Government (or state government) under section 54;
(xxii) 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 fo

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

rovide for the settlement of cases, in accordance with Chapter ……. of this Act;
(xxviii) regulate in such manner as the Central Government / State Government thinks fit, the movement of supplies from any part of India to any other part thereof;
(xxix) regulate the removal of taxable supplies of goods from the place where produced, stored or manufactured or subjected to any process of production or manufacture and their transport to or from the premises of a registered person, or a bonded warehouse, or to a market;
(xxx) 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;
(xxxi) 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 cla

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ide, by written instructions, for supplemental matters arising out of any rule made by the Central Government (or the State Government) under this section;
(xxxvii) provide for the manner of provisional attachment of property under section 58;
(xxxviii) make provisions for determining export of taxable supply of services;
(xxxix) provide for grant of exemption to, or rebate of tax paid on, taxable supply of services which are exported out of India;
(xl) provide for manner of administering of payment of taxes under the compounding of tax;
(xli) provide for dealing with situations where goods are returned;
(xlii) provide for specifying the details to be given in the invoices, the maintenance of accounts, the furnishing of audit reports, and matters related thereto;
(xliii) provide for the qualifications and the manner of appointment of the Advance Ruling authority under section 95 of the Act, and other matters related to functioning of the authority;
(xliv) provide for th

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Levy of fees
Section 131
Bill
MISCELLANEOUS PROVISIONS
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
131. Levy of fees
Wherever a copy of any order or document i

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Bar of jurisdiction of civil courts
Section 130
Bill
MISCELLANEOUS PROVISIONS
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
130. Bar of jurisdiction of civil cour

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Rectification of mistakes or errors apparent from record
Section 129
Bill
MISCELLANEOUS PROVISIONS
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
129. Rectification of mistakes or errors apparent from record
Without prejudice to the provisions of section 128, 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 notice by any CGST / SGST officer

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Assessment proceedings, etc. not to be invalid on certain grounds
Section 128
Bill
MISCELLANEOUS PROVISIONS
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
128. 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, made, issued, initiated in

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Publication of information respecting persons in certain cases
Section 127
Bill
MISCELLANEOUS PROVISIONS
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
127. 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 the Act in respect of such pe

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Disclosure of information by a public servant
Section 126
Bill
MISCELLANEOUS PROVISIONS
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
126. 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 subsection (4), be treated as confidential;
(2) Notwithstanding anything contained in the Indian Evidence Act, 1872 (1 of 1872), no Court shall save as aforesaid, be entitled to require

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ose 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 the Government or any authority unde

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

y 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
(j) any such particulars to any agency appointed for

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Indemnity
Section 125
Bill
MISCELLANEOUS PROVISIONS
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
125. Indemnity
No legal proceedings shall lie against any goods

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Persons discharging functions under the Act shall be deemed to be public servants
Section 124
Bill
MISCELLANEOUS PROVISIONS
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
124. 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).
–
Statute, statutory provisions leg

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Burden of Proof
Section 123
Bill
MISCELLANEOUS PROVISIONS
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
123. Burden of Proof
If any person claims that he is not liable to pay tax under the Act in respect of any supply of goods and/or services, or that he is eligible for input tax credit under section 16, the burden of proving such claim or claims shall lie on him.
–
Statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Ta

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Drawal of samples
Section 122
Bill
MISCELLANEOUS PROVISIONS
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
122. Drawal of samples
The [Commissioner] of CGST/SGST

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Test purchase of goods and/or services
Section 121
Bill
MISCELLANEOUS PROVISIONS
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
121. Test purchase of goods and/or services
The [Commissioner] of CGST/SGST or an officer authorized by him may cause purchase of any goods and/or services by any person authorized by him from the business premises of any taxable person, to check issue of tax invoices or bills of supply by such taxable person, and on return of goods

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Disclosure of information required under section 119
Section 120
Bill
MISCELLANEOUS PROVISIONS
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
120. Disclosure of information required under section 119
(1) No information of any individual return or part thereof, with respect to any matter given for the purposes of section 119 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 prosecution under the Act, or any othe

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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 119 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 instituted under the subsection, except

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Power to collect statistics
Section 119
Bill
MISCELLANEOUS PROVISIONS
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
119. Power to collect statistics
(1) The Board/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 being issued, the Commiss

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Penalty for failure to furnish information return
Section 118
Bill
MISCELLANEOUS PROVISIONS
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
118. Penalty for failure to furnish information return
If a person who is required to furnish an information return under section 117 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 way of penalty, a sum of on

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Obligation to furnish information return
Section 117
Bill
MISCELLANEOUS PROVISIONS
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
117. 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 clause (a) of section 45A of the Reserv

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

on, 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
who is responsible for maintaining record of registration or statement of accounts or any periodic return or document containing details of payment of tax and other details of transaction of goods or services or transactions related to a bank account or co

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

s 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-section (1) or sub-section (2), the prescribed authority may serve upon him a notice requiring furnishing of such information return within a period not exceeding ninety days from the date of service of the notice and such person shall furnish the information return.
–<

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST compliance rating
Section 116
Bill
MISCELLANEOUS PROVISIONS
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
CHAPTER- XXIII
MISCELLANEOUS PROVISIONS
116. 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 r

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Liability in other cases
Section 115
Bill
LIABILITY TO PAY IN CERTAIN CASES
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
115. 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 and severally for the payment of

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ore 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.
11. 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.
–
Statute, statutory provisions legislation, law, enactment, Acts, Ru

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Special provision regarding liability to pay tax in certain cases
Section 114
Bill
LIABILITY TO PAY IN CERTAIN CASES
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
114. Special provision regarding liability to pay tax in certain cases
(1) Where a person, liable to pay tax 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, whether before or after his death, his legal representative shall be liable to pay out of the

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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 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 under this Act,-
(a) is the guardian of a ward on whose behalf the business is carried on by the guardian, or
(b) is a trustee who carries

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Liability of Court of Wards etc.
Section 113
Bill
LIABILITY TO PAY IN CERTAIN CASES
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
113. 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 receiver or manager (including any

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Liability of guardians, trustees etc.
Section 112
Bill
LIABILITY TO PAY IN CERTAIN CASES
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
Normal
0
false
false
false
EN-IN
X-NONE
/* Style Definitions */
table.MsoNormalTable
{mso-style-name:”Table Normal”;
mso-tstyle-rowband-size:0;
mso-tstyle-colband-size:0;
mso-style-noshow:yes;
mso-style-priority:99;
mso-style-parent:””;
mso-padding-alt:0cm 5.4pt 0cm 5.4pt;
mso-para-margin-top:0cm;
mso-para-margin-right:0cm;
mso-para-margin-bottom:10.0pt;
mso-para-margin-left:0cm;
line-height:115%;
mso-pagination:widow-orphan;
font-size:11.0pt;
font-family:”Calibri”,”sans-serif”;
mso-ascii-font-family:Calibri;
mso-ascii-theme-font:minor-latin;

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Liability of partners of firm to pay tax
Section 111
Bill
LIABILITY TO PAY IN CERTAIN CASES
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
111. 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 any partner retires from the fi

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Liability in case of company in liquidation
Section 110
Bill
LIABILITY TO PAY IN CERTAIN CASES
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
110. 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 receives intimation of the appoi

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Liability in case of amalgamation /merger of companies
Section 109
Bill
LIABILITY TO PAY IN CERTAIN CASES
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
109. 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 of such companies have suppli

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =