Goods and Services Tax

Section 155 – Draft-Bills-Reports – MISCELLANEOUS PROVISIONS – MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016] – Section 155 – 155. General power to make Regulations (1) The Commissioner 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 namely- (

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Section 154 – Draft-Bills-Reports – MISCELLANEOUS PROVISIONS – MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016] – Section 154 – 154. 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; (iii) provide for

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r the state VAT credit rules) lying with the taxable persons on the date of their switching over to GST; (viii) specify the persons who shall get themselves registered under section 23 and the time, manner and form in which application for registration shall be made; (ix) provide for the manner of verification of application and issue of registration under the Act and the fees, if any, to be charged therefor; (x) provide for the situations and manner of grant of deemed registration under the Act; (xi) provide for the manner of migration, amendment, surrender, revocation, suspension, cancellation of registration under the Act; (xii) provide for the assessment and collection of tax, the authorities by whom functions under the Act are to be discharged, the issue of notices requiring payment, the manner in which tax shall be payable, and the recovery of tax not paid; (xiii) impose on taxable persons or other persons as may be specified, the duty of furnishing information, maintaining recor

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mpounding of offences under section 97; (xix) 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; (xx) provide for the manner of recovery of any amount due to the Central Government (or state government) under section 72; (xxi) 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 for the inspection or search of any place or conveyance used for the production, storage, sale, supply or transport of goods, and so far as such inspection or search is essential for the proper levy and collection of the tax imposed by the Act, of any other taxable supply of goods or services; (xxii) specify the form and manner in which application for refund shall be made under section 48; (xxiii) provide for the manner in which amounts

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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; (xxix) 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 class of goods as may be specified in such rules; (xxx) require that taxable supplies of specified goods shall not be made except in prescribed containers, bearing a banderol, stamp or label of such nature and affixed in such manner as may be prescribed; (xxxi) provide for the grant of a rebate of the tax paid on supply of goods or services which are exported out of India or shipped for consumption on a voyage to any port outside India including interest thereon; (xxxii) provide for rebate of tax paid or payable on the taxable supply of services used as inp

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g with situations where goods are returned; (xl) provide for specifying the details to be given in the invoices, the maintenance of accounts, the furnishing of audit reports, and matters related thereto; (xli) provide for the qualifications and the manner of appointment of the Advance Ruling authority under section 114 of the Act, and other matters related to functioning of the authority; (xlii) provide for the qualifications of tax return preparers, tax practitioners and authorized representatives under various provisions of the Act, the manner of their selection or appointment or nomination, their codes of conduct, and other matters related or incidental thereto; (xliii) provide for matters relating to tax deducted at source and tax collected at source; (xliv) provide for matters covered by Chapter XXVII; (xlv) provide for the suspension of certain facilities admissible under this Act or the rules made thereunder in case of repeat violations of conditions and restrictions as may be p

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Levy of fees – Section 153 – Draft-Bills-Reports – MISCELLANEOUS PROVISIONS – MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016] – Section 153 – 153. Levy of

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Section 152 – Draft-Bills-Reports – MISCELLANEOUS PROVISIONS – MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016] – Section 152 – 152. Bar of jurisdiction of

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Section 151 – Draft-Bills-Reports – MISCELLANEOUS PROVISIONS – MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016] – Section 151 – 151. Rectification of mistakes or errors apparent from record Without prejudice to the provisions of section 150, 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 or by the

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Section 150 – Draft-Bills-Reports – MISCELLANEOUS PROVISIONS – MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016] – Section 150 – 150. 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 pursuance of any of

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Section 149 – Draft-Bills-Reports – MISCELLANEOUS PROVISIONS – MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016] – Section 149 – 149. 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 person, it may caus

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Section 148 – Draft-Bills-Reports – MISCELLANEOUS PROVISIONS – MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016] – Section 148 – 148. 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 sub-section (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

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f 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 under the Act

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d by 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

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Section 147 – Draft-Bills-Reports – MISCELLANEOUS PROVISIONS – MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016] – Section 147 – 147. Indemnity (1) No legal proceedings shall lie against any goods and services tax officer, for anything which is done or intended to be done in good faith under the Act or the rules. (2) No departmental proceedings shall lie against any goods and services tax officer for passing any adjudication order or appellate order in

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Section 146 – Draft-Bills-Reports – MISCELLANEOUS PROVISIONS – MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016] – Section 146 – 146. Persons discharging fu

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Burden of Proof – Section 145 – Draft-Bills-Reports – MISCELLANEOUS PROVISIONS – MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016] – Section 145 – 145. Burde

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Drawal of samples – Section 144 – Draft-Bills-Reports – MISCELLANEOUS PROVISIONS – MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016] – Section 144 – 144. Dra

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Section 143 – Draft-Bills-Reports – MISCELLANEOUS PROVISIONS – MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016] – Section 143 – 143. Taking assistance from an IT professional 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 information pe

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Section 142 – Draft-Bills-Reports – MISCELLANEOUS PROVISIONS – MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016] – Section 142 – 142. Disclosure of information required under section 141 (1) No information of any individual return or part thereof, with respect to any matter given for the purposes of section 141 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 other Act, n

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fter 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 141 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 with the previo

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Section 141 – Draft-Bills-Reports – MISCELLANEOUS PROVISIONS – MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016] – Section 141 – 141. Power to collect statistics (1) The 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,

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

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Section 139 – Draft-Bills-Reports – MISCELLANEOUS PROVISIONS – MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016] – Section 139 – 139. Obligation to furnish information return (1) Any person, being – (a) a taxable person; or (b) a local authority or other public body or association; or (c) any authority of the State Government responsible for the collection of value added tax or sales tax or state excise duty or an authority of the Central Government responsible for the collection of Excise duty or Customs duty; or (d) an income tax authority appointed under the provisions of the Income-tax Act, 1961 (43 of 1961); or (e) a banking company within the meaning of clause (a) of section 45A of the Reser

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

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shed such information return and give him an opportunity of rectifying the defect within a period of thirty days from the date of such intimation or within such further period which, on an application made in this behalf, the prescribed authority may allow and if the defect is not rectified within the said period of thirty days or, as the case may be, the further period so allowed, then, notwithstanding anything contained in any other provision of this Act, such information return shall be treated as not submitted and the provisions of this Act shall apply. (3) Where a person who is required to furnish information return has not furnished the same within the time specified in sub-section (1) or sub-section (2), the prescribed authority may

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

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

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

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

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

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

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

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

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

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Section 131 – Draft-Bills-Reports – LIABILITY TO PAY IN CERTAIN CASES – MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016] – Section 131 – 131. Liability of directors of private company (1) Notwithstanding anything contained in the Companies Act, 2013 (18 of 2013), where any tax due from a private company in respect of any supply of goods or services for any period or from any other company in respect of any supply of any period during which such other

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