General penalty
Section 67
Bill
OFFENCES AND PENALTIES
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
67. General penalty
Any person, who contravenes any of the p
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Offences and penalties
Section 66
Bill
OFFENCES AND PENALTIES
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
CHAPTER – XVI
OFFENCES AND PENALTIES
66. Offences and penalties
(1) Where a taxable person who –
(i) supplies any goods and/or services without issue of any invoice or issues an incorrect or false invoice with regard to any such supply;
(ii) 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;
(iii) 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 due;
(iv) collects any tax in contravention of the provisions of this Act 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 due;
(v) fails to deduct the tax in terms of sub-section (1) of
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nts or furnishes any false information or return with an intention to evade payment of tax due under this Act;
(x) is liable to be registered under this Act but fails to obtain registration;
(xi) furnishes any false information with regard to particulars specified as mandatory, either at the time of applying for registration, or subsequently;
(xii) obstructs or prevents any officer in discharge of his duties under the Act;
(xiii) transports any taxable goods without the cover of documents as may be specified in this behalf;
(xiv) suppresses his turnover leading to evasion of tax under this Act;
(xv) fails to keep, maintain or retain books of account and other documents in accordance with the provisions of this Act or the rules made thereunder;
(xvi) fails to furnish information and/or documents called for by a CGST/SGST officer in accordance with the provisions of this Act or rules made thereunder or furnishes false information and/or documents during any proceedings under this
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ave made short payments 'repeatedly', if there were short payments in three returns during any six consecutive tax periods.
(3) Any person who
(a) aids or abets any of the offences specified in clauses (i) to (xx) of sub-section (1) above;
(b) acquires 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;
(c) 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;
(d) fails to appear before the CGST/SGST officer, when issued with a summon for appearance to give evidence or produce a document in an enquiry;
(e) fails to issue invoice in accordance with the provisions of this Ac
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Officers required to assist CGST/SGST officers
Section 65
Bill
INSPECTION, SEARCH, SEIZURE AND ARRES
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
65. Officers required to assist CGST/SGST officers
(1) All officers of Police, Customs and those of State/Central Government engaged in collection of goods and services tax and all officers of State/Central Government engaged in the collection of land revenue, and all village officers are hereby empowered and req
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Access to business premises
Section 64
Bill
INSPECTION, SEARCH, SEIZURE AND ARRES
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
64. Access to business premises
(1) Any CGST/SGST officer authorized by the [Additional/Joint Commissioner of CGST or SGST] shall have access to any business premises to inspect books of account, documents, computers, computer programs, computer software (whether installed in a computer or otherwise) and such other things as he may require and which may be available at such premises, for the purposes of carrying out any audit, scrutiny, verification and checks as may be necessary to safeguard the interest of revenue.
(2) Every person in charge of premises referred to in sub-s
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Power to summon persons to give evidence and produce documents
Section 63
Bill
INSPECTION, SEARCH, SEIZURE AND ARRES
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
63. Power to summon persons to give evidence and produce documents
(1) Any [CGST/SGST officer], duly authorised by the competent authority in this behalf, shall have power to summon any person whose attendance he considers necessary either to give evidence or to produce a document or any other thing in any inquiry which such officer is making for any of the purposes of this Act.
(2) A summons to produce documents or other things may be for the production of certain specified documents or things or for the production of all documents or thing
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Power to arrest
Section 62
Bill
INSPECTION, SEARCH, SEIZURE AND ARRES
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
62. Power to arrest
(1) If the [Commissioner of CGST or the Commissioner of SGST] has reason to believe that any person has committed an offence punishable under clause (i) or (ii) of sub-section (1) or under sub-section (2) of section 73, he may, by order, authorise any CGST/SGST officer to arrest such person.
(2) Where a person is arrested
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Inspection of goods in movement
Section 61
Bill
INSPECTION, SEARCH, SEIZURE AND ARRES
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
61. Inspection of goods in movement
(1) The Central or a State Government may require the person in charge of a conveyance carrying any consignment of goods of value exceeding fifty thousand rupees to carry with him such documents as may be prescribed in this behalf.
(2) Where any vehicle referred to in sub-section (1) is inte
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Power of inspection, search and seizure
Section 60
Bill
INSPECTION, SEARCH, SEIZURE AND ARRES
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
CHAPTER- XV
INSPECTION, SEARCH, SEIZURE AND ARREST
60. Power of inspection, search and seizure
(1) Where the CGST/SGST officer, not below the rank of Joint Commissioner, has reasons to believe that –
(a) a taxable person has suppressed any transaction relating to supply of goods and/or services or the stock of goods in hand, or has claimed input tax credit in excess of his entitlement under the Act or has indulged in contravention of any of the provisions of this Act or rules made thereunder to evade tax under this Act; or
(b) any person engaged in the business
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r things, which in his opinion shall be useful for or relevant to any proceedings under this Act, are secreted in any place, he may authorize in writing any other CGST/SGST officer to search and seize or may himself search and seize such goods, documents or books or things:
Provided that the goods, documents or books or things so seized shall be retained by such officer only for so long as may be necessary for their examination and for any inquiry or proceeding under this Act.
(3) The officer authorised under sub-section (2) shall have the power to seal or break open the door of any premises or to break open any almirah, box, receptacle in which any goods, accounts, registers or documents of the person are suspected to be concealed, where
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ving regard to the perishable or hazardous nature of any goods, depreciation in the value of the goods with the passage of time, constraints of storage space for the goods or any other relevant considerations, by notification, specify the goods or class of goods which shall, as soon as may be after its seizure under sub-section (2), be disposed of by the proper officer in such manner as the Central or a State Government may prescribe.
(7) Where any goods, being goods specified under sub-section (6), have been seized by a proper officer under sub-section (2), he shall prepare an inventory of such goods in the manner as may be prescribed in this behalf.
(8) The provisions of the Code of Criminal Procedure, 1973 (2 of 1974), relating to sear
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Continuation of certain recovery proceedings
Section 59
Bill
DEMANDS AND RECOVERY
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
59. Continuation of certain recovery proceedings
(1) Where any notice of demand in respect of any tax, penalty, interest or any other amount payable under this Act, (hereinafter in this section referred to as “Government dues”), is served upon any taxable person and any appeal, revision application is filed or other proceedings is initiated in respect of such Government dues, then –
(a) Where such Government dues are enhanced in such appeal, revision or other proceeding, the Commissioner shall serve upon the taxable person another notice of demand only in respect of the amou
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Provisional attachment to protect revenue in certain cases
Section 58
Bill
DEMANDS AND RECOVERY
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
58. Provisional attachment to protect revenue in certain cases
(1) Where during the pendency of any proceedings under section 46, section 47, section 48 or section 51, the Commissioner is of the opinion that for the purpose of protecting the interest of the Government revenue, it is necessary so to do, he may by orde
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Tax to be first charge on property
Section 57
Bill
DEMANDS AND RECOVERY
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
57. Tax to be first charge on property
Notwithstanding anything to the contrary contained in any law for the time being in force, any amount payable by a taxable person or any other person on account of tax, interest or penalty which he is liable to pay to the Central or a State Government shall be a first charge on the property of such tax
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Transfer of property to be void in certain cases
Section 56
Bill
DEMANDS AND RECOVERY
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
56. Transfer of property to be void in certain cases
Where a person, after any tax has become due from him, creates a charge on or parts with the property belonging to him or in his possession by way of sale, mortgage, exchange, or any other mode of transfer whatsoever of any of his properties in favour of any other person wit
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Payment of tax and other amount in installments.
Section 55
Bill
DEMANDS AND RECOVERY
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
55. Payment of tax and other amount in installments.
On an application filed by a taxable person, the [Commissioner/Chief Commissioner] may, for reasons to be recorded in writing, extend the time for payment or allow payment of any amount due under the Act, other than the amount due as per the liability self-assessed in any re
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Recovery of tax
Section 54
Bill
DEMANDS AND RECOVERY
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
54. Recovery of tax
(1) Where any amount payable by a person to the credit of the Central or a State Government under any of the provisions of this Act or of the rules made thereunder is not paid, the proper officer shall proceed to recover the amount by one or more of the modes mentioned below: –
(a) the proper officer may deduct or may require any other specified officer to deduct the amount so payable from any money owing to such person which may be under the control of the proper officer or such other specified officer.
(b) the proper officer may recover or may require any other specified officer to recover the amount so payable by detaining and selling any goods belonging to such person which are under the control of the proper officer or such other specified officer.
(c) (i) the proper officer may, by a notice in writing, require any other
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o whom a notice under this section has been issued, fails to make the payment in pursuance thereof to the Central or a State Government, he shall be deemed to be a defaulter in respect of the amount specified in the notice and all the consequences of this Act or the rules made thereunder shall follow;
(iv) the officer issuing a notice under sub-clause (i) may, at any time or from time to time, amend or revoke such notice or extend the time for making any payment in pursuance of the notice;
(v) any person making any payment in compliance with a notice issued under sub-clause (i) shall be deemed to have made the payment under the authority of the person in default and such payment being credited to the appropriate Government shall be deemed to constitute a good and sufficient discharge of the liability of such person to the person in default to the extent of the amount specified in the receipt;
(vi) any person discharging any liability to the person in default after service on him of
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ity and in accordance with the rules made in this behalf, distrain any movable or immovable property belonging to or under the control of such person, and detain the same until the amount payable is paid; and in case, any part of the said amount payable or of the cost of the distress or keeping of the property, remains unpaid for a period of thirty days next after any such distress, may cause the said property to be sold and with the proceeds of such sale, may satisfy the amount payable and the costs including cost of sale remaining unpaid and shall render the surplus amount, if any, to such person;
(e) the proper officer may prepare a certificate signed by him specifying the amount due from such person and send it to the Collector of the district in which such person owns any property or resides or carries on his business and the said Collector, on receipt of such certificate, shall proceed to recover from such person the amount specified there under as if it were an arrear of land r
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Tax wrongfully collected and deposited with the Central or a State Government
Section 53
Bill
DEMANDS AND RECOVERY
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
53. Tax wrongfully collected and deposited with the Central or a State Government
(1) A taxable person who has paid CGST/SGST (in SGST Act) on a transaction considered by him to be an intra-state supply, but which is subsequently held to be an inter-state supply, shall, upon payment of IGST, be all
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Tax collected but not deposited with the Central or a State Government
Section 52
Bill
DEMANDS AND RECOVERY
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
52. Tax collected but not deposited with the Central or a State Government
(1) Notwithstanding anything to the contrary contained in any order or direction of any Appellate Authority or Tribunal or Court or in any other provision of this Act or the rules made thereunder or any other law, every person who has collected from any other person any amount as representing the tax under this Act, and has not paid the said amount to the Central or a State Government, shall forthwith deposit the said amount to the credit of the Central or a State Government,
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ction (2), determine the amount due from such person and thereupon such person shall pay the amount so determined.
(4) The person referred to in sub-section (1) shall in addition to paying the amount referred to in sub-section (1) or (3), as the case may be, also be liable to pay interest thereon at the rate specified under section 36 from the date such amount was collected by him to the date such amount is paid by him to the credit of the Central or a State Government.
(5) An opportunity for personal hearing shall be granted where a request is received in writing from the person to whom the notice was issued to show cause.
(6) The proper officer shall issue an order within one year from the date of issue of the notice.
(7) Where the is
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Determination of tax not paid or short paid or erroneously refunded
Section 51
Bill
DEMANDS AND RECOVERY
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
CHAPTER – XIV
DEMANDS AND RECOVERY
51. Determination of tax not paid or short paid or erroneously refunded
A. Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized for any reason other than fraud or any willful-misstatement or suppression of facts
(1) Where any tax has not been paid or short paid or erroneously refunded, or where input tax credit has been wrongly availed or utilized for any reason, other than the reason of fraud or any willful-misstatement or suppression of facts to evade tax, the proper officer shall serve notice on the person chargeable with tax which has not been so paid or which has been so short paid or to whom the refund has erroneously been made, or who has wrongly availed or utilized input tax credit, requirin
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ay the amount of tax along with interest payable thereon under section 36 on the basis of his own ascertainment of such tax or the tax as ascertained by the proper officer and inform the proper officer in writing of such payment. The proper officer, on receipt of such information, shall not serve any notice under sub-section (1) or, as the case may be, the statement under sub-section (2), in respect of the tax so paid or any penalty leviable under the provisions of this Act or the rules made there under.
(4) Where the proper officer is of the opinion that the amount paid under sub-section (3) falls short of the amount actually payable, he shall proceed to issue the notice as provided for in sub-section (1) in respect of such amount which falls short of the amount actually payable.
(5) Where any person chargeable with tax under sub-section (1) or under sub-section (2) pays the said tax along with interest payable under section 36 within thirty days of issue of show cause notice, no pe
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eously refunded or where input tax credit has been wrongly availed or utilized by reason of fraud, or any will-fulmisstatement or suppression of facts to evade tax, the proper officer shall serve notice on the person chargeable with tax which has not been so paid or which has been so short paid or to whom the refund has erroneously been made, or who has wrongly availed or utilized input tax credit requiring him to show cause why he should not pay the amount specified in the notice along with interest payable thereon under section 36 and a penalty equivalent to the tax specified in the notice.
(2) Where a notice has been issued for any period under sub-section (1), the proper officer may serve a statement, containing the details of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized for such periods other than those covered under sub-section (1), on the person chargeable with tax. The service of such statement shall be deemed to be service
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ount paid under sub-section (3) falls short of the amount actually payable, he shall proceed to issue the notice as provided for in sub-section (1) in respect of such amount which falls short of the amount actually payable.
(5) Where any person chargeable with tax under sub-section (1) or under sub-section (2) pays the said tax along with interest payable under section 36 and a penalty equivalent to twenty five per cent of such tax within thirty days of communication of the notice, all proceedings in respect of the said tax shall be deemed to be concluded.
(6) The proper officer shall, after considering the representation, if any, made by the person chargeable with tax, determine the amount of tax, interest and penalty due from such person and issue an order.
(7) The proper officer shall issue the order under sub-section (6) within a period of five years from the due date or the actual date, whichever is earlier, for filing of annual return for the year to which the tax not paid or
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against the person to whom the notice was issued, the proper officer shall determine the tax payable by such person for the period of three years, deeming as if the notice were issued under sub-section A (1) or A (2).
(3) An opportunity of personal hearing shall be granted where a request is received in writing from the person chargeable with tax or penalty, or where any adverse decision is contemplated against such person.
(4) The proper officer shall, if sufficient cause is shown by the person chargeable with tax, grant time, from time to time, to the said person and adjourn the hearing for reasons to be recorded in writing:
Provided that no such adjournment shall be granted more than three times to a person during the proceeding.
(5) The proper officer, in his order, shall set out the relevant facts and the basis of his decision.
(6) The amount of tax, interest and penalty demanded in the order shall not be in excess of the amount specified in the notice and no demand shall be
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Special audit
Section 50
Bill
AUDIT
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
50. Special audit
(1) If at any stage of scrutiny, enquiry, investigation or any other proceedings before him, any officer not below the rank of [Deputy/Assistant Commissioner] having regard to the nature and complexity of the case and the interest of revenue, is of the opinion that the value has not been correctly declared or the credit availed is not within the normal limits, he may, with the prior approval of the [Commissioner], direct such taxable person by notice in writing to get his records including books of account examined and audited by a chartered accountant or a cost accountant as may be nominated by the [Com
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force or otherwise.
(4) The taxable person shall be given an opportunity of being heard in respect of any material gathered on the basis of special audit under sub-section (1) which is proposed to be used in any proceedings under this Act or rules made thereunder.
(5) The expenses of, and incidental to, the examination and audit of records under sub-section (1), including the remuneration of such chartered accountant or cost accountant, shall be determined and paid by the [Commissioner] and that such determination shall be final.
(6) Where the special audit conducted under sub-section (1) results in detection of tax not paid or short paid or erroneously refunded, or input tax credit erroneously availed, the proper officer may initiate ac
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Audit by tax authorities
Section 49
Bill
AUDIT
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
CHAPTER-XIII
AUDIT
49. Audit by tax authorities
(1) The [Commissioner of CGST/Commissioner of SGST] or any officer authorised by him, by way of a general or a specific order, may undertake audit of the business transactions of any taxable person for such period, at such frequency and in such manner as may be prescribed.
(2) The tax authorities referred to in sub-section (1) may conduct audit at the place of business of the taxable person and/or in their office.
(3) The taxable person shall be informed, by way of a notice, sufficiently in advance, not less than fifteen working days, prior to the conduct of a
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lace of business, whichever is later.
(5) During the course of audit, the authorised officer may require the taxable person,
(i) to afford him the necessary facility to verify the books of account or other documents as he may require and which may be available at such place,
(ii) to furnish such information as he may require and render assistance for timely completion of the audit.
(6) On conclusion of audit, the proper officer shall without delay inform the taxable person, whose records are audited, of the findings, the taxable person's rights and obligations and the reasons for the findings.
(7) Where the audit conducted under sub-section (1) results in detection of tax not paid or short paid or erroneously refunded, or input tax cre
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Summary assessment in certain special cases
Section 48
Bill
ASSESSMENT
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
48. Summary assessment in certain special cases
(1) The proper officer may, on any evidence showing a tax liability of a person coming to his notice, with the previous permission of [Additional/Joint Commissioner], proceed to assess the tax liability of such person to protect the interest of revenue and issue an assessment order, if he has su
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Assessment of unregistered persons
Section 47
Bill
ASSESSMENT
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
47. Assessment of unregistered persons
Where a taxable person fails to obtain registration even though liable to do so, the proper officer may proceed to assess the tax liability of such taxable person to the best of his judgement for the relevant tax periods and issue an assessment order within a period of five years from the due date for filing of t
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Assessment of non-filers of returns
Section 46
Bill
ASSESSMENT
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
46. Assessment of non-filers of returns
(1) Where a registered taxable person fails to furnish the return required under section 27 or section 31, even after the service of a notice under section 32, the proper officer may, after allowing a period of fifteen days from the date of service of the notice, proceed to assess the tax liability of the said
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Scrutiny of returns
Section 45
Bill
ASSESSMENT
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
45. Scrutiny of returns
(1) The proper officer may scrutinize the return and related particulars furnished by the taxable person to verify the correctness of the return in such manner as may be prescribed.
(2) The proper officer shall inform the taxable person of the discrepancies noticed, if any, after such scrutiny in such manner as may be prescribed and seek hi
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Provisional Assessment
Section 44A
Bill
ASSESSMENT
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
44A. Provisional Assessment
(1) Where the taxable person is unable to determine the value of goods and/or services or determine the rate of tax applicable thereto, he may request the proper officer in writing giving reasons for payment of tax on a provisional basis and the proper officer may pass an order allowing payment of tax on provisional basis at such rate or on such value as may be specified by him.
(2) The payment of tax on provisional basis may be allowed, if the taxable person executes a bond in such form as may be prescribed in this behalf, and with such surety or security as the proper officer
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he taxable person shall be liable to pay interest on any amount payable to the Central/State Government, consequent to the order for final assessment under subsection (3), at the rate specified under sub-section (1) of section 36, from the first day after the due date of payment of tax in respect of the said goods and/or services till the date of actual payment, whether such amount is paid before or after the issue of order for final assessment.
(5) Where the taxable person is entitled to a refund consequent to the order for final assessment under sub-section (3), subject to sub-section (6) of section 38, interest shall be paid on such refund as provided in section 39.
–
Statute, statutory provisions legislation, law, enactment, Acts,
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Self-Assessment
Section 44
Bill
ASSESSMENT
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
CHAPTER- XII
ASSESSMENT
44. Self-Assessment
Every registered taxable person shall himself assess the taxes payable under this Act and furnish a return for each tax period as specified under section 27.
Explanation.- For the purposes of this section, where goods received in pursuance of an inward supply are returned by the recipient to the supplier within a period of
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