Author: admin_gst

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

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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

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Liability in case of transfer of business
Section 108
Bill
LIABILITY TO PAY IN CERTAIN CASES
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
CHAPTER- XXII
LIABILITY TO PAY IN CERTAIN CASES
108. 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 taxable person and the person to w

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Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence
Section 107
Bill
PRESUMPTION AS TO DOCUMENTS
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
107. 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 stored electronically in any device or

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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 operating in succession over that period; or
d) in an

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ned 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 sub-section 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 duly supplied to that computer, shall be taken to be supplied to i

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Presumption as to documents in certain cases
Section 106
Bill
PRESUMPTION AS TO DOCUMENTS
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
CHAPTER- XXI
PRESUMPTION AS TO DOCUMENTS
106. 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 within or 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-
(a) unless the contrary is

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SETTLEMENT OF CASES
Section –
Bill
SETTLEMENT OF CASES
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
CHAPTER- XX
SETTLEMENT OF CASES
At present, the provisions

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Procedure of the Authority and the Appellate Authority
Section 105
Bill
ADVANCE RULING
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
105. 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.
–
Statute, statutory provisions legisl

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Powers of the Authority and Appellate Authority
Section 104
Bill
ADVANCE RULING
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
104. 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 production of books of account

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Advance ruling to be void in certain circumstances
Section 103
Bill
ADVANCE RULING
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
103. 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 98 or under sub-section (1) of section 100 has been obtained by the applicant or, as the case may be, the appellant by fraud or

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Applicability of advance ruling
Section 102
Bill
ADVANCE RULING
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
102. 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 97 of the application for advance ruling;
(b) on the jurisdiction

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Rectification of advance ruling
Section 101
Bill
ADVANCE RULING
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
101. Rectification of advance ruling
The Authority or, as the case may be, the Appellate Authority may amend any order passed by it under section 98 or section 100, 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 Authority on its own accord,

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Orders of the Appellate Authority
Section 100
Bill
ADVANCE RULING
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
100. 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 days from the date of filing ap

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Appeal to the Appellate Authority
Section 99
Bill
ADVANCE RULING
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
99. 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 98, may appeal to the Appellate Authority.
(2) Every appeal under this section shall be filed within a period of thirty days from the date on w

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Procedure on receipt of application
Section 98
Bill
ADVANCE RULING
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
98. 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 authorized representative of the applicant as well as the authorized represe

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all 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 CGST/SGST officer,

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Application for advance ruling
Section 97
Bill
ADVANCE RULING
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
97. 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 respect of,
(a) classification of a

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Appellate Authority for Advance Ruling
Section 96
Bill
ADVANCE RULING
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
96. Appellate Authority for Advance Ruling
(1) The Appellate Authority shall be located in each State.
(2) The Appellate Authority shall comprise the Chief Commissioner of CGST as designated by the Board and the Commissioner of SGST having jurisdiction over the applicant.
–
Statute, statutory provisions legislation, law, enactment, Acts,

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Authority for Advance Ruling
Section 95
Bill
ADVANCE RULING
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
95. Authority for Advance Ruling
(1) The Authority shall be located in each State.
(2) The Authority shall comprise one member CGST and one member SGST to be appointed respectively by the Central Government and the State Government.
(3) The qualifications, eligibility conditions, method and the process of appointment of the members shall be as may be

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Definitions
Section 94
Bill
ADVANCE RULING
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
CHAPTER- XIX
ADVANCE RULING
94. Definitions
In this Chapter, unless the context otherwise requires, –
(a) “advance ruling” means a written decision provided by the Authority or, as the case may be, the Appellate Authority to an applicant on matters or on questions specified in sub-section (2) of section 97 or sub-section (1) of section 99, as the case may be, in rela

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Non Appealable decisions and orders
Section 93
Bill
APPEALS AND REVISION
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
93. Non Appealable decisions and orders
Notwithstanding anything to the contrary in any provisions of this Act, no appeal shall lie against any decision taken or order passed by a GST officer if such decision taken or order passed relates to any one or more of the following matters:-
(a) An order of the Commissioner or other competent a

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Appeal not to be filed in certain cases
Section 92
Bill
APPEALS AND REVISION
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
92. Appeal not to be filed in certain cases
(1) The Board or the State Government may, on the recommendation of the Council, from time to time, issue orders or instructions or directions fixing such monetary limits, as it may deem fit, for the purposes of regulating the filing of appeal or application by the GST officer under the provisions of this Chapter.
(2) Where, in pursuance of the orders or instructions or directions, issued under subsection (1), the GST officer has not filed an appeal or application against any decision or order passed under the provisions of this Act, i

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Exclusion of time taken for copy
Section 91
Bill
APPEALS AND REVISION
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
91. Exclusion of time taken for copy
In computing the period of limitation prescribed for an appeal or application under this Chapter, the day on which the order complained of was served, and if the party preferring the appeal or making the application was not furnished with a copy of the order when the notice of the order was served upon hi

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Sums due to be paid notwithstanding appeal etc.
Section 90
Bill
APPEALS AND REVISION
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
90. Sums due to be paid notwithstanding appeal etc.
Notwithstanding that an appeal has been preferred to the High Court or the Supreme Court, sums due to the Government as a result of an order passed by the Appellate Tribunal under sub-section (1) of section 83 or an order passed by the High Court under section 87, as the case

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Hearing before Supreme Court
Section 89
Bill
APPEALS AND REVISION
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
89. Hearing before Supreme Court
(1) The provisions of the Code of Civil Procedure, 1908 (5 of 1908), relating to appeals to the Supreme Court shall, so far as may be, apply in the case of appeals under section 88 as they apply in the case of appeals from decrees of a High Court :
Provided that nothing in this sub-section shall be deemed to aff

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Appeal to the Supreme Court
Section 88
Bill
APPEALS AND REVISION
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
88. Appeal to the Supreme Court
(1) An appeal shall lie to the Supreme Court from any judgment or order passed by the High Court in an appeal made under section 87, in any case which, on its own motion or on an oral application made by or on behalf of the party aggrieved, immediately after passing of the judgment or order, the High Court certifie

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Appeal to the High Court
Section 87
Bill
APPEALS AND REVISION
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
87. Appeal to the High Court
(1) The Commissioner of GST or the other party aggrieved by any order passed by the Appellate Tribunal under section 83 may file an appeal to the High Court and the High Court may admit such appeal if it is satisfied that the case involves a substantial question of law.
(2) Notwithstanding the provisions of sub section (1), no appeal shall lie to High Court against an order passed by the Appellate Tribunal under section 83 if such order relates, among other things, to:-
i) a matter where two or more States, or a State and Center, have a difference of views regard

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filing the same within that period.
(5) Where the High Court is satisfied that a substantial question of law is involved in any case, it shall formulate that question.
(6) The appeal shall be heard only on the question so formulated, and the respondents shall, at the hearing of the appeal, be allowed to argue that the case does not involve such question:
Provided that nothing in this sub-section shall be deemed to take away or abridge the power of the Court to hear, for reasons to be recorded, the appeal on any other substantial question of law not formulated by it, if it is satisfied that the case involves such question.
(7) The High Court shall decide the question of law so formulated and deliver such judgment thereon containing the g

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