Author: admin_gst

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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Appearance by authorised representative
Section 86
Bill
APPEALS AND REVISION
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
86. Appearance by authorised representative
(1) Any person who is entitled or required to appear before a GST Officer appointed under this Act, or the First Appellate Authority or the Appellate Tribunal in connection with any proceedings under the Act, may, otherwise than when required under this Act to appear personally for examination on oath or affirmation, subject to the other provisions of this section, appear by an authorized representative.
(2) For the purposes of this section, “authorised representative” means a person authorised by the person referred to in sub-section

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resigned from such service after having served for not less than two years as a Gazetted officer in that department shall be entitled to appear as an authorised representative in any proceedings before a GST Officer for a period of one year from the date of his retirement or resignation, as the case may be.
(4) No person, –
a) who has been dismissed or removed from government service; or
b) who is convicted of an offence connected with any proceeding under this Act, the Customs Act, 1962 (52 of 1962), the Central Excise Act, 1944 (1 of 1944) or Chapter V of the Finance Act 1994 (25 of 2014) or under any of the Acts passed by a state legislature dealing with the imposition of taxes on sale of goods or supply of goods and/or services, or

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ed to represent any person under sub-section (1).
(6) Any order or direction under clause (b) of sub-section (4) or sub-section (5) shall be subject to the following conditions, namely:-
a) no such order or direction shall be made in respect of any person unless he has been given a reasonable opportunity of being heard;
b) any person against whom any such order or direction is made may, within one month of the making of the order or direction, appeal to the competent authority [Central/State Government] to have the order or direction cancelled; and
c) no such order or direction shall take effect until the expiration of one month from the making thereof, or, where an appeal has been preferred, until the disposal of the appeal.
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Interest on delayed refund of pre-deposit
Section 85
Bill
APPEALS AND REVISION
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
85. Interest on delayed refund of pre-deposit
Where an amount deposited by the appellant under sub-section (6)/(4) of section 79 or under sub-section (10)/(7) of section 82 is required to be refunded consequent to any order of the First Appellate Authority or of the Appellate Tribunal, as the case may be, interest at the rate specif

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Procedure of Appellate Tribunal
Section 84
Bill
APPEALS AND REVISION
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
84. Procedure of Appellate Tribunal
(1) The powers and functions of the Appellate Tribunal may be exercised and discharged by Benches constituted by the National President or the State Presidents from amongst the members thereof.
(2) Subject to the provisions contained in sub-section (3), a Bench shall consist of one Member (Judicial), one Member (Technical – CGST) and one Member (Technical – SGST).
(3) The National President or a State President, or any other member of the Appellate Tribunal authorized in this behalf by the National President or a State President, may, sitting singly,

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the Appellate Tribunal and such point or points shall be decided according to the opinion of the majority of these members of the Appellate Tribunal who have heard the case, including those who first heard it.
(5) Subject to the provisions of this Act, the Appellate Tribunal shall have power to regulate its own procedure and the procedure of the Benches thereof in all matters arising out of the exercise of its powers or of the discharge of its functions, including the places at which the Benches shall hold their sittings.
(6) The Appellate Tribunal shall, for the purposes of discharging its functions, have the same powers as are vested in a court under the Code of Civil Procedure, 1908 (5 of 1908), when trying a suit in respect of the fol

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Orders of Appellate Tribunal
Section 83
Bill
APPEALS AND REVISION
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
83. Orders of Appellate Tribunal
(1) The Appellate Tribunal may, after giving the parties to the appeal an opportunity of being heard, pass such orders thereon as it thinks fit, confirming, modifying or annulling the decision or order appealed against or may refer the case back to the First Appellate Authority, or the revisional authority, as the case may be, or to the original adjudicating authority, with such directions as it may think fit, for a fresh adjudication or decision, as the case may be, after taking additional evidence, if necessary.
(2) The Appellate Tribunal may, if sufficie

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put tax credit or otherwise increasing the liability of the other party, shall be made under this sub-section, unless the Appellate Tribunal has given notice to him of its intention to do so and has allowed him a reasonable opportunity of being heard.
(4) The Appellate Tribunal shall, where it is possible to do so, hear and decide every appeal within a period of one year from the date on which it is filed.
(5) The Appellate Tribunal shall send a copy of every order passed under this section to the First Appellate Authority or the revisional authority, or the original adjudicating authority, as the case may be, the appellant, the jurisdictional Commissioner of CGST and the jurisdictional Commissioner of SGST.
(6) Save as provided in secti

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Appeals to the Appellate Tribunal
Section 82
Bill
APPEALS AND REVISION
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
82. Appeals to the Appellate Tribunal
(1) Any person aggrieved by an order passed against him under section 79 or under section 80 may appeal to the Appellate Tribunal against such order.
(2) The Appellate Tribunal may, in its discretion, refuse to admit any such appeal where the tax or input tax credit involved or the difference in tax or input tax credit involved or the amount of fine, fee or penalty determined by such order, does not exceed one lakh rupees.
(3) Every appeal under this section shall be filed within three months from the date on which the order sought to be appealed

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ed to in sub-section (3) or sub-section (4) respectively, if it is satisfied that there was sufficient cause for not presenting it within that period.
(6) An appeal to the Appellate Tribunal shall be in the prescribed form and shall be verified in the prescribed manner and shall be accompanied by a prescribed fee:
Provided that no such fee shall be payable in the case of an appeal filed by the Commissioner or a memorandum of cross-objections referred to in sub-section (4).
(7) (a) No appeal shall be filed under sub-section (1) unless the appellant has deposited –
(i) in full, such part of the amount of tax, interest, fine, fee and penalty arising from the impugned order, as is admitted by him, and
(ii) a sum equal to ten percent of the

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to be a “serious case”.
Explanation. – For the purpose of this proviso, the expression “serious case” shall mean a case involving a disputed tax liability of not less than Rupees Twenty Five Crores and where the Commissioner of GST is of the opinion (for reasons to be recorded in writing) that the department has a very good case against the taxpayer.
(b) The provisions of clause (a) shall also apply mutatis mutandis to cross objections filed under sub-section (4).
(8) Every application made before the Appellate Tribunal, –
(a) in an appeal for rectification of mistake or for any other purpose; or
(b) for restoration of an appeal or an application,
shall be accompanied by a prescribed fee :
Provided that no such fee shall be payable i

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Constitution of the National Appellate Tribunal
Section 81
Bill
APPEALS AND REVISION
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
81. Constitution of the National Appellate Tribunal
(1) The Central Government shall on the recommendation of the GST Council constitute a National Goods and Services Tax Appellate Tribunal (hereinafter referred to as the Appellate Tribunal).
(2) The Appellate Tribunal shall be headed by a National President.
(3) The Appellate Tribunal shall have one branch for each state, which shall be called as the State GST Tribunal.
(4) Every State GST Tribunal will be headed by a State President.
(5) Every State GST Tribunal shall consist of as many Members (Judicial), Members (

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Revisional powers of Commissioner
Section 80
Bill
APPEALS AND REVISION
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
80. Revisional powers of Commissioner
(1) Subject to the provisions of section 93 and any rules made thereunder, the Commissioner may on his own motion or upon information received by him, call for and examine the record of any proceeding under this Act, and if he considers that any decision or order passed under this Act by any officer subordinate to him is erroneous in so far as it is prejudicial to the interest of the revenue, he may, if necessary, stay the operation of such decision or order for such period as he deems fit and after giving the person concerned an opportunity of bei

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eriod of one year from the date of the order in such appeal or before the expiry of a period of three years referred to in clause (b) of that sub-section, whichever is later.
(4) Every order passed in revision under sub-section (1) shall, subject to the provisions of sections 83, 87 or 88, be final.
(5) If the decision or order passed under this Act by an officer subordinate to the Commissioner involves an issue on which the Appellate Tribunal or the High Court has given its decision which is prejudicial to the interest of revenue in some other proceedings and an appeal to the High Court or the Supreme Court against such decision of the Appellate Tribunal or as the case may be, the High Court is pending, the period spent between the date

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Appeals to First Appellate Authority
Section 79
Bill
APPEALS AND REVISION
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
CHAPTER-XVIII
APPEALS AND REVISION
(Sections 79, 80, 81, 82 and 83 shall be applicable for appeals under SGST Law. Sections 84 to 93 are common for CGST and SGST law)
79. Appeals to First Appellate Authority
(1) Any person aggrieved by any decision or order passed against him under this Act by an adjudicating authority, may appeal to the prescribed First Appellate Authority.
(2) Every appeal under this section shall be filed within three months from the date on which the decision or order sought to be appealed against is communicated to the person preferring the appeal:
Provided that the First Appellate Authority may, if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of three months, allow it to be presented within a further period of one month.

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dispute, in a case which is considered by the Commissioner of GST to be a “serious case”.
Explanation .- For the purpose of this proviso, the expression “serious case” shall mean a case involving a disputed tax liability of not less than Rupees Twenty Five Crores and where the Commissioner of GST is of the opinion (for reasons to be recorded in writing) that the department has a very good case against the taxpayer.
(5) The First Appellate Authority shall give an opportunity to the appellant of being heard, if he so desires.
(6) The First Appellate Authority may, if sufficient cause is shown at any stage of hearing of an appeal, grant time, from time to time, to the parties or any of them and adjourn the hearing of the appeal for reasons to be recorded in writing:
Provided that no such adjournment shall be granted more than three times to a party during hearing of the appeal.
(7) The First Appellate Authority may, at the hearing of an appeal, allow an appellant to go into any grou

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nt is given notice to show cause against the proposed order and the order is passed within the time limit specified under section 51.
(9) The order of the First Appellate Authority disposing of the appeal shall be in writing and shall state the points for determination, the decision thereon and the reasons for the decision.
(10) The First Appellate Authority shall, where it is possible to do so, hear and decide every appeal within a period of one year from the date on which it is filed:
Provided that where the issuance of order is stayed by an order of a Court or Tribunal, the period of such stay shall be excluded in computing the period of one year.
(11) On disposal of the appeal, the First Appellate Authority shall communicate the order passed by him to the appellant and to the adjudicating authority.
(12) A copy of the order passed by the First Appellate Authority shall also be sent to the jurisdictional Commissioner of CGST or the authority designated by him in this behalf and

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Orders of Appellate Tribunal
Section 83
Bill
APPEALS
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
83. Orders of Appellate Tribunal
(1) The Appellate Tribunal may, after giving the parties to the appeal an opportunity of being heard, pass such orders thereon as it thinks fit, confirming, modifying or annulling the decision or order appealed against or may refer the case back to the First Appellate Authority or to the original adjudicating authority, with such directions as it may think fit, for a fresh adjudication or decision, as the case may be, after taking additional evidence, if necessary.
(2) The Appellate Tribunal may, if sufficient cause is shown, at any stage of hearing of an appeal, grant t

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er party, shall be made under this sub-section, unless the Appellate Tribunal has given notice to him of its intention to do so and has allowed him a reasonable opportunity of being heard.
(4) The Appellate Tribunal shall, where it is possible to do so, hear and decide every appeal within a period of one year from the date on which it is filed.
(5) The Appellate Tribunal shall send a copy of every order passed under this section to the First Appellate Authority, or to the original adjudicating authority, as the case may be, the appellant, the jurisdictional Commissioner of CGST and the jurisdictional Commissioner of SGST.
(6) Every order passed under this section shall, subject to the provisions of section 87 or 88, be final.
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Appeals to the Appellate Tribunal
Section 82
Bill
APPEALS
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
82. Appeals to the Appellate Tribunal
(1) Any person aggrieved by an order passed against him under section 79 may appeal to the Appellate Tribunal against such order.
(2) The Appellate Tribunal may, in its discretion, refuse to admit any such appeal where the tax or input tax credit involved or the difference in tax or input tax credit involved or the amount of fine, fee or penalty determined by such order, does not exceed one lakh rupees.
(3) The Board may by order constitute such Committees as may be necessary for the purposes of filing appeals against the orders of the First Appellate Authorit

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der sub-section (4) the authorized officer makes an application to the Appellate Tribunal, such application shall be dealt with by the Appellate Tribunal as if it were an appeal made against the order of the First Appellate Authority and the provisions of this Act shall, so far as may be, apply to such application, as they apply in relation to appeals filed under sub-section (1).
(6) Every appeal under this section shall be filed within three months from the date on which the order sought to be appealed against is communicated to the Commissioner of GST, or, as the case may be, the person preferring the appeal.
(7) On receipt of notice that an appeal has been preferred under this section, the party against whom the appeal has been preferr

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shall be in the prescribed form and shall be verified in the prescribed manner and shall be accompanied by a prescribed fee:
Provided that no such fee shall be payable in the case of an appeal filed by the Commissioner referred to in sub-section (5) or a memorandum of cross-objections referred to in sub-section (7).
(10) No appeal shall be filed under sub-section (1) unless the appellant has deposited a sum equal to ten percent of the amount in dispute arising from the said order, in relation to which the appeal has been filed.
Explanation.- For the purposes of this sub-section, the expression “amount in dispute” shall include –
i. amount determined under section 46 or 47 or 48 or 51;
ii. amount payable under rule-of the GST Credit Rul

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Constitution of the National Appellate Tribunal
Section 81
Bill
APPEALS
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
81. Constitution of the National Appellate Tribunal
(1) The Central Government shall on the recommendation of the GST Council constitute a National Goods and Services Tax Appellate Tribunal (hereinafter referred to as the Appellate Tribunal).
(2) The Appellate Tribunal shall be headed by a National President.
(3) The Appellate Tribunal shall have one branch for each state, which shall be called as the State GST Tribunal.
(4) Every State GST Tribunal will be headed by a State President.
(5) Every State GST Tribunal shall consist of as many Members (Judicial), Members (Technical – C

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Left Blank
Section 80
Bill
APPEALS
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
APPEALS – Left Blank
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Statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation

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Appeals to First Appellate Authority
Section 79
Bill
APPEALS
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
CHAPTER-XVIII
APPEALS
(Sections 79, 81, 82 and 83 shall be applicable for appeals under CGST Law. Sections 84 to 93 are common for CGST and SGST law)
79. Appeals to First Appellate Authority
(1) Any person aggrieved by any decision or order passed against him under this Act by an adjudicating authority, may appeal to the prescribed First Appellate Authority.
(2) The Commissioner of GST may, of his own motion, call for and examine the record of any proceeding in which an adjudicating authority has passed any decision or order under this Act, for the purpose of satisfying himself as to the legality or propriety of the said decision or order and may, by order, direct any GST Officer subordinate to him to apply to the First Appellate Authority for the determination of such points arising out of the said decision or order as may be specified

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prescribed form and shall be verified in the prescribed manner.
(6) No appeal shall be filed under sub-section (1) unless the appellant has deposited a sum equal to ten percent of the amount in dispute arising from the said order, in relation to which the appeal has been filed.
Explanation.- For the purposes of this sub-section, the expression “amount in dispute” shall include –
i. amount determined under section 46 or 47 or 48 or 51;
ii. amount payable under rule-of the GST Credit Rules 201…; and
iii. amount of fee levied or penalty imposed.
(7) The First Appellate Authority shall give an opportunity to the appellant of being heard, if he so desires.
(8) The First Appellate Authority may, if sufficient cause is shown at any stage of hearing of an appeal, grant time, from time to time, to the parties or any of them and adjourn the hearing of the appeal for reasons to be recorded in writing:
Provided that no such adjournment shall be granted more than three times to a pa

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has been wrongly availed or utilized, no order requiring the appellant to pay such tax or input tax credit shall be passed unless the appellant is given notice to show cause against the proposed order and the order is passed within the time limit specified under section 51.
(11) The order of the First Appellate Authority disposing of the appeal shall be in writing and shall state the points for determination, the decision thereon and the reasons for the decision.
(12) The First Appellate Authority shall, where it is possible to do so, hear and decide every appeal within a period of one year from the date on which it is filed:
Provided that where the issuance of order is stayed by an order of a Court or Tribunal, the period of such stay shall be excluded in computing the period of one year.
(13) On disposal of the appeal, the First Appellate Authority shall communicate the order passed by him to the appellant and to the adjudicating authority.
(14) A copy of the order passed by th

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Compounding of offences
Section 78
Bill
PROSECUTION AND COMPOUNDING OF OFFENCES
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
78. Compounding of offences
(1) Any offence under the Act may, either before or after the institution of prosecution, be compounded by the Competent Authority on payment, by the person accused of the offence, to the Central Government or the State Government, as the case be, of such compounding amount in such manner as may be prescribed: Provided that nothing contained in this section shall apply to –
(a) a person who has been allowed to compound once in respect of any of the offences described under clause (a) to (g) of sub-section (1) of section 73 and the offences describe

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he provision of this section shall not affect the proceedings if any, instituted under any other law:
Provided also that compounding shall be allowed only after making payment of tax, interest and penalty involved in such offences.
(2) The amount for compounding of offences under this section shall be as may be prescribed under the rules to be made under sub-section (1), subject to the minimum amount not being less than rupees ten thousand or fifty per cent of the tax involved, whichever is greater, and the maximum amount not being more than rupees thirty thousand or one hundred and fifty per cent of the tax, whichever is greater.
(3) On payment of such compounding amount as may be determined by the competent authority, no further procee

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Offences by Companies and certain other persons
Section 77
Bill
PROSECUTION AND COMPOUNDING OF OFFENCES
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
77. Offences by Companies and certain other persons
(1) Where an offence committed by a person under this Act is a company, every person who, at the time the offence was committed was in charge of, and was responsible to, the company for the conduct of business of the company, as well as the company, shall be deemed to be guilty of the offence and shall be liable to be proceeded against and punished accordingly:
(2) Notwithstanding anything contained in sub-section (1), where an offence under this Act has been committed by a company and it is proved tha

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Relevancy of statements under certain circumstances
Section 76
Bill
PROSECUTION AND COMPOUNDING OF OFFENCES
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
76. Relevancy of statements under certain circumstances
(1) A statement made and signed by a person before any gazetted officer of CGST/IGST/SGST during the course of any inquiry or proceeding under this Act shall be relevant, for the purpose of proving, in any prosecution for an offence under this Act, t

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Presumption of culpable mental state
Section 75
Bill
PROSECUTION AND COMPOUNDING OF OFFENCES
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
75. Presumption of culpable mental state
(1) In any prosecution for an offence under this Act which requires a culpable mental state on the part of the accused, the Court shall presume the existence of such mental state but it shall be a defence for the accused to prove the fact that he had no such mental state with res

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Cognizance of offences
Section 74
Bill
PROSECUTION AND COMPOUNDING OF OFFENCES
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
74. Cognizance of offences
No Court shall take cognizance of any offence punishable except with the previous sanction of the designated authority, and no Court inferior to that of a Magistrate of the First Class, shall try any such offence.
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Prosecution
Section 73
Bill
PROSECUTION AND COMPOUNDING OF OFFENCES
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
CHAPTER – XVII
PROSECUTION AND COMPOUNDING OF OFFENCES
73. Prosecution
(1) Whoever commits any of the following offences, namely-
(a) supplies any goods and/or services without issue of any invoice or issues an incorrect or false invoice with regard to any such supply;
(b) issues any invoice or bill without supply of goods and/or services in violation of the provisions of this Act, or the rules made thereunder;
(c) collects any amount as tax but fails to pay the same to the credit of the appropriate Government beyond a period of three months from the date on which such payment becomes

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cquires possession of, or in any way concerns himself in transporting, removing, depositing, keeping, concealing, supplying, or purchasing or in any other manner deals with, any goods which he knows or has reason to believe are liable to confiscation under this Act or the rules made thereunder;
(j) receives or is in any way concerned with the supply of, or in any other manner deals with any supply of services which he knows or has reason to believe are in contravention of any provisions of this Act or the rules made thereunder;
(k) fails to supply any information which he is required to supply under this Act or the rules made thereunder or (unless with a reasonable belief, the burden of proving which shall be upon him, that the informatio

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extend to one year and with fine.
(2) If any person convicted of an offence under this section is again convicted of an offence under this section, then, he shall be punishable for the second and for every subsequent offence with imprisonment for a term which may extend to five years and with fine:
Provided that in the absence of special and adequate reasons to the contrary to be recorded in the judgment of the Court, the imprisonment referred to in sub-sections (1) and (2) shall not be for a term of less than six months.
(3) Notwithstanding anything contained in the Code of Criminal Procedure, 1973 (2 of 1974), all offences under this Act, except the offences referred to in sub-section (4) shall be non-cognizable and bailable.
(4) The

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Confiscation or penalty not to interfere with other punishments
Section 72
Bill
OFFENCES AND PENALTIES
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
72. Confiscation or penalty not to interfere with other punishments
No confiscation made or penalty imposed under the provisions of this Act or the rules made thereunder shall prevent the infliction of any other punishment to which the person affected thereby is liable under the provisions of this Act or under

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Confiscation of conveyances
Section 71
Bill
OFFENCES AND PENALTIES
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
71. Confiscation of conveyances
Any conveyance used as a means of transport for carriage of taxable goods without the cover of documents as may be prescribed in this behalf shall be liable to confiscation, unless the owner of the conveyance proves that it was so used without the knowledge or connivance of the owner himself, his agent, if any, and

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Confiscation of goods and levy of penalty
Section 70
Bill
OFFENCES AND PENALTIES
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
70. Confiscation of goods and levy of penalty
(1) If any person –
(i) supplies any goods in contravention of any of the provisions of this Act or rules made thereunder leading to evasion of tax; or
(ii) does not account for any goods on which he is liable to pay tax under this Act; or
(iii) supplies any goods liable to tax under this Act without having applied for the registration; or
(iv) contravenes any of the provisions of this Act or rules made thereunder with intent to evade payment of tax,
then, all such goods shall be liable to confiscation and the person shall be l

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Detention of goods and conveyances, and levy of penalty
Section 69
Bill
OFFENCES AND PENALTIES
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
69. Detention of goods and conveyances, and levy of penalty
(1) Where any person –
(i) transports any goods or stores such goods while they are in transit in violation of the provisions of this Act; or
(ii) stores or keeps in stock goods or supplies goods which have not been accounted for in the books or records main

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General disciplines related to penalty
Section 68
Bill
OFFENCES AND PENALTIES
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
68. General disciplines related to penalty
(1) No tax authority shall impose substantial penalties for minor breaches of tax regulations or procedural requirements. In particular, no penalty in respect of any omission or mistake in documentation which is easily rectifiable and obviously made without fraudulent intent or gross negligence shall be greater than necessary to serve merely as a warning.
Explanation.- For the purpose of this sub-section –
(a) a breach shall be considered a 'minor breach' if the amount of tax involved is less than rupees five thousand.
(b) an omission

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