Goods and Services Tax

how to pay sell tax
Query (Issue) Started By: – Vishal jaiswal Dated:- 30-11-2016 Last Reply Date:- 30-11-2016 Goods and Services Tax – GST
Got 1 Reply
GST
I dont have any idea.I need help please any one know can help me.
Reply By Ganeshan Kalyani:
The Reply:
The Goods and Service Tax (GST ) is yet to be implemented . So as of now the actual payment process is not made public . However, to give a brief idea, i would say that there would be three type of payments to be made viz SG

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registration required
Query (Issue) Started By: – nishant agrawal Dated:- 29-11-2016 Last Reply Date:- 29-11-2016 Goods and Services Tax – GST
Got 1 Reply
GST
hello sir
mera borwells ka business hai .. mere ko tin number lena hoga ki service tax number pls repply thanks
Reply By Ganeshan Kalyani:
The Reply:
Aap borewell se paani nikalkar tanker me bharke fhir bechte honge customer ko, aisa mai samajta hun. Agar aisa hai to aap pani bech rahe ho, to sales tax lagega. sales tax re

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Constitution of the Appellate Tribunal
Section 100-
Bill
APPEALS AND REVISION
MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016]
100. Constit

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PROPOSED ADMINISTRATION OF GST (PART-II)
By: – Dr. Sanjiv Agarwal
Goods and Services Tax – GST
Dated:- 28-11-2016

Audit under GST
Audit function will be under the Member (L&J, Audit) of the Board to whom DG Audit, Directorate of Legal Affairs, Principal Chief Commissioners of Regions, Authorized representatives of Tribunal / Settlement Commission / Advance Ruling etc and Appellate Commissioners will report.
The Appellate Commissioners would be reporting to Regional Principal Chief Commissioners for administration and would be reporting to Member for legal issues. The Authorized Representatives (AR) will report to Chief Commissioner and below. As legacy pendency will be very huge and due to new tax regime, in initial years, chances of litigation will be very high. To mitigate this, it is suggested that benches of tribunals may be created in each states and to wipe out legacy issue power of single bench may be increased up to ₹ 5 crore.
The Directorate General o

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and Customs.
It is expected that each GST zone will have following type of Commissionerates-
* GST Commissionerate
* Central Excise Commissionerate & Legacy Commissionerate
* Customs Commissionerate
Zone will be headed by the Chief Commissioner. For better coordination between Centre and States, it is suggested that there will be Apex level and Zonal level Coordination Committee. Principal Chief Commissioner of respective zone and Chief Secretary of States would attend the meeting of apex level committee. Commissioner CGST / IGST and Commissioner SGST will attend the Zonal coordination meeting which will be headed by Zonal Chief Commissioner. GST Commissionerates will further be divided into sub-commissionerates with GST Divisions and Anti-Evasion Wing.
Each GST and Central Excise Commissionerate would be headed by Commissioner. It would have 30 divisions on average. The Anti-Evasion Wing should work from the Commissionerate Head Quarters. The Commissioner shall also liaise w

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15-25%. The functions of the Division would include report of taxes paid, refund given etc., levy and collection of CGST and IGST, stuffing of export containers, refund/rebate for exports, audit, help desk for assesses, aiding the SGST officers in case of joint audit, joint action, etc. The Division head shall report to Commissioner SGST and Additional Commissioner / Joint Commissioner as well whereas the reporting to Commissioner SGST would be for operational requirements, report and data submission. The appraisal would be for 360 degree appraisal. Ranges would be co-terminus with 1000 assessees per 20 sq km area as the case may be. It would be headed by Superintendent.
Adjudication of Cases
The duly appointed adjudicating authorities shall adjudicate the matters other than appeals in the GST regime. As per section 2(4), 'adjudicating authority' means any authority competent to pass any order or decision under this Act, but does not include the Board, the First Appellate Au

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Commissioners of CGST or
Principal Additional Directors General of CGST,
Commissioners of CGST or
Additional Directors General of CGST,
First Appellate Authority,
Additional Commissioners of CGST or
Additional Directors of CGST,
Joint Commissioners of CGST or
Joint Directors of CGST,
Deputy Commissioners of CGST or
Deputy Directors of CGST,
* Assistant Commissioners of CGST or
Assistant Directors of CGST, and
such other class of officers as may be appointed for the purposes of this Act.
Under SGST:
* Commissioner of SGST,
* Special Commissioners of SGST,
* Additional Commissioners of SGST,
* Joint Commissioners of SGST,
* Deputy Commissioners of SGST,
* Assistant Commissioners of SGST, and
* such other class of officers and persons as may be appointed for the purposes of this Act. [List is indicative]
Under IGST:
* Principal Chief Commissioners of IGST or
Principal Directors General of IGST,
Chief Commissioners of IGST or
Directors General

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PERSONS LIABLE TO BE REGISTERED
SCHEDULE V
Bill
SCHEDULES
MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016]
SCHEDULE V
PERSONS LIABLE TO BE REGISTERED
1. Every supplier shall be liable to be registered under this Act in the State from where he makes a taxable supply of goods and/or services if his aggregate turnover in a financial year exceeds twenty lakh rupees:
PROVIDED that where such person makes taxable supplies of goods and/or services from any of the States specified in sub-clause (g) of clause (4) of Article 279A of the Constitution, he shall be liable to be registered if his aggregate turnover in a financial year exceeds ten lakh rupees.
(Other than Special Category St

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tration –
(a) any person engaged exclusively in the business of supplying goods and/or services that are not liable to tax or are wholly exempt from tax under this Act;
(b) an agriculturist, for the purpose of agriculture.
3. Subject to the provisions of paragraph 1, every person who, on the day immediately preceding the appointed day, is registered or holds a license under an earlier law, shall be liable to be registered under this Act with effect from the appointed day.
4. Where a business carried on by a taxable person registered under this Act is transferred, whether on account of succession or otherwise, to another person as a going concern, the transferee, or the successor, as the case may be, shall be liable to be registered wi

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specified under paragraph 1;
(ii) casual taxable persons, irrespective of the threshold specified under paragraph 1;
(iii) persons who are required to pay tax under reverse charge, irrespective of the threshold specified under paragraph 1;
(iv) persons who are required to pay tax under sub-section (4) of section 8, irrespective of the threshold specified under paragraph 1;
(v) non-resident taxable persons, irrespective of the threshold specified under paragraph 1;
(vi) persons who are required to deduct tax under section 46, whether or not separately registered under this Act;
(vii) persons who are required to collect tax under 56, whether or not separately registered under the Act;
(viii) persons who supply goods and/or servi

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ACTIVITIES OR TRANSACTIONS UNDERTAKEN BY THE CENTRAL GOVERNMENT, A STATE GOVERNMENT OR ANY LOCAL AUTHORITY WHICH SHALL BE TREATED NEITHER AS A SUPPLY OF GOODS NOR A SUPPLY OF SERVICES
SCHEDULE IV
Bill
SCHEDULES
MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016]
SCHEDULE IV
ACTIVITIES OR TRANSACTIONS UNDERTAKEN BY THE CENTRAL GOVERNMENT, A STATE GOVERNMENT OR ANY LOCAL AUTHORITY WHICH SHALL BE TREATED NEITHER AS A SUPPLY OF GOODS NOR A SUPPLY OF SERVICES
1. Services provided by a Government or local authority to another Government or local authority excluding the following services:
(i) services by the Department of Posts by way of speed post, express parcel post, life insurance

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relation to any function entrusted to a Panchayat under article 243 G of the Constitution;
(iii) health care; and
(iv) education.
4. Services provided by Government towards-
(i) diplomatic or consular activities;
(ii) citizenship, naturalization and aliens;
(iii) admission into, and emigration and expulsion from India;
(iv) currency, coinage and legal tender, foreign exchange;
(v) trade and commerce with foreign countries, import and export across customs frontiers, interstate trade and commerce; or
(vi) maintenance of public order.
5. Any services provided by a Government or a local authority in the course of discharging any liability on account of any tax levied by such Government or authority.
6. Services provided by a

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to import or export of cargo on payment of Merchant Overtime Charges (MOT).
8. Services provided by Government or a local authority by way of-
(i) registration required under any law for the time being in force; or
(ii) testing, calibration, safety check or certification relating to protection or safety of workers, consumers or public at large, required under any law for the time being in force.
Definitions:
1. Governmental Authority means a board, or an authority or any other body established with 90% or more participation by way of equity or control by Government and set up by an Act of the Parliament or a State Legislature to carry out any function entrusted to a municipality under article 243W or a Panchayat under article 243G

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ACTIVITIES OR TRANSACTIONS WHICH SHALL BE TREATED NEITHER AS A SUPPLY OF GOODS NOR A SUPPLY OF SERVICES
Section SCHEDULE III
Bill
SCHEDULES
MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016]
SCHEDULE III
ACTIVITIES OR TRANSACTIONS WHICH SHALL BE TREATED NEITHER AS A SUPPLY OF GOODS NOR A SUPPLY OF SERVICES
1. Services by an employee to the employer in the course of or in relation to his employment.
2. Services by any Court or Tribunal

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MATTERS TO BE TREATED AS SUPPLY OF GOODS OR SERVICES
SCHEDULE II
Bill
SCHEDULES
MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016]
SCHEDULE II
MATTERS TO BE TREATED AS SUPPLY OF GOODS OR SERVICES
1. Transfer
(a) Any transfer of the title in goods is a supply of goods.
(b) Any transfer of goods or of right in goods or of undivided share in goods without the transfer of title thereof, is a supply of services.
(c) Any transfer of title in goods under an agreement which stipulates that property in goods will pass at a future date upon payment of full consideration as agreed, is a supply of goods.
2. Land and Building
(a) Any lease, tenancy, easement, licence to occupy land

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s held or used for the purposes of the business are put to any private use or are used, or made available to any person for use, for any purpose other than a purpose of the business, whether or not for a consideration, the usage or making available of such goods is a supply of services.
(c) Where any person ceases to be a taxable person, any goods forming part of the assets of any business carried on by him shall be deemed to be supplied by him in the course or furtherance of his business immediately before he ceases to be a taxable person, unless-
(i) the business is transferred as a going concern to another person; or
(ii) the business is carried on by a personal representative who is deemed to be a taxable person.
5. The following

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wing, namely:-
(i) an architect registered with the Council of Architecture constituted under the Architects Act, 1972; or
(ii) a chartered engineer registered with the Institution of Engineers (India); or
(iii) a licensed surveyor of the respective local body of the city or town or village or development or planning authority;
(2) the expression "construction" includes additions, alterations, replacements or remodeling of any existing civil structure;
(c) temporary transfer or permitting the use or enjoyment of any intellectual property right;
(d) development, design, programming, customisation, adaptation, upgradation, enhancement, implementation of information technology software;
(e) agreeing to the obligation to

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MATTERS TO BE TREATED AS SUPPLY EVEN IF MADE WITHOUT CONSIDERATION [IN TERMS OF CLAUSE (c) OF SUBSECTION (1) OF SECTION 3]
SCHEDULE I
Bill
SCHEDULES
MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016]
SCHEDULE I
MATTERS TO BE TREATED AS SUPPLY EVEN IF MADE WITHOUT CONSIDERATION
[IN TERMS OF CLAUSE (c) OF SUBSECTION (1) OF SECTION 3]
1. Permanent transfer/disposal of business assets where input tax credit has been availed on such assets

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Transitional provisions for availing Cenvat credit in certain cases
Section 197
Bill
TRANSITIONAL PROVISIONS
MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016]
197. Transitional provisions for availing Cenvat credit in certain cases
Where any Cenvat credit availed for the input services provided under the earlier law has been reversed due to non-payment of the consideration within a period of three months, such credit can be reclaimed

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Deduction of tax source
Section 196
Bill
TRANSITIONAL PROVISIONS
MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016]
196. Deduction of tax source
Where a supplier has made any sale of goods in respect of which tax was required to be deducted at source under the earlier law and has also issued an invoice for the same before the appointed day, no deduction of tax at source under section 46 shall be made by the deductor under the said sec

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Goods sent on approval basis returned on or after the appointed day
Section 195
Bill
TRANSITIONAL PROVISIONS
MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016]
195. Goods sent on approval basis returned on or after the appointed day
Where any goods sent on approval basis, not earlier than six months before the appointed day, are rejected or not approved by the buyer and returned to the seller on or after the appointed day, no tax shal

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Treatment of branch transfers
Section 194
Bill
TRANSITIONAL PROVISIONS
MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016]
194. Treatment of branch transfers
Notwithstanding anything to the contrary contained in this Act, any amount of input tax credit reversed prior to the appointed day shall not be admissible as credit of input tax under this Act.
(Only in SGST Law)
–
Statute, statutory provisions legislation, law, enactment,

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Tax paid on capital goods lying with agents to be allowed as credit
Section 193
Bill
TRANSITIONAL PROVISIONS
MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016]
193. Tax paid on capital goods lying with agents to be allowed as credit
Where any capital goods belonging to the principal are lying at the premises of the agent on the appointed day, the agent shall be entitled to take credit of the tax paid on such capital goods subject to f

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Tax paid on goods lying with agents to be allowed as credit
Section 192
Bill
TRANSITIONAL PROVISIONS
MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016]
192. Tax paid on goods lying with agents to be allowed as credit
Where any goods belonging to the principal are lying at the premises of the agent on the appointed day, the agent shall be entitled to take credit of the tax paid on such goods subject to fulfilment of the following condi

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Provision for transfer of unutilized Cenvat Credit by taxable person having centralized registration under the earlier law
Section 191
Bill
TRANSITIONAL PROVISIONS
MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016]
191. Provision for transfer of unutilized Cenvat Credit by taxable person having centralized registration under the earlier law
Where a taxable person having centralized registration under the earlier law has obtained a registration under this Act, such person shall be allowed to take, in his electronic credit ledger, credit of the amount of cenvat credit carried forward in a return, furnished under the earlier law by him, in respect of the period ending with the day i

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Credit distribution of service tax by ISD
Section 190
Bill
TRANSITIONAL PROVISIONS
MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016]
190. Credit distribution of service tax by ISD
Notwithstanding anything to the contrary contained in this Act, the input tax credit on account of any services received prior to the appointed day by an Input Service Distributor shall be eligible for distribution as credit under this Act even if the invoi

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Taxability of supply of goods in certain cases
Section 189
Bill
TRANSITIONAL PROVISIONS
MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016]
189. Taxability of supply of goods in certain cases
Notwithstanding anything contained in section 12 or 14, the tax in respect of the taxable goods shall be payable under the earlier law to the extent the point of taxation in respect of such goods arose before the appointed day.
Explanation: Wher

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Taxability of supply of services in certain cases
Section 188
Bill
TRANSITIONAL PROVISIONS
MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016]
188. Taxability of supply of services in certain cases
Notwithstanding anything contained in section 13 or 14, the tax in respect of the taxable services shall be payable under the earlier law to the extent the point of taxation in respect of such services arose before the appointed day.
Expla

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Progressive or periodic supply of goods or services
Section 187
Bill
TRANSITIONAL PROVISIONS
MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016]
187. Progressive or periodic supply of goods or services
Notwithstanding anything contained in section 12 and 13, no tax shall be payable on the supply of goods and/or services made on or after the appointed day where the consideration, whether in full or in part, for the said supply has been

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Treatment of long term construction / works contracts
Section 186
Bill
TRANSITIONAL PROVISIONS
MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016]
186. Treatment of long term construction / works contracts
The goods and/or services supplied on or after the appointed day in pursuance of a contract entered into prior to the appointed day shall be liable to tax under the provisions of this Act.
(CGST Law)
The goods and/or services sup

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Treatment of the amount recovered or refunded pursuant to revision of returns
Section 185
Bill
TRANSITIONAL PROVISIONS
MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016]
185. Treatment of the amount recovered or refunded pursuant to revision of returns
(1) Where any return, furnished under the earlier law, is revised after the appointed day and if, pursuant to such revision, any amount is found to be recoverable or any amount of cenvat credit is found to be inadmissible, the same shall be recovered as an arrear of tax under this Act and the amount so recovered shall not be admissible as input tax credit under this Act.
(CGST Law)
(1) Where any return, furnished under the ear

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Treatment of the amount recovered or refunded in pursuance of assessment or adjudication proceedings
Section 184
Bill
TRANSITIONAL PROVISIONS
MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016]
184. Treatment of the amount recovered or refunded in pursuance of assessment or adjudication proceedings
(1) Where in pursuance of an assessment or adjudication proceedings instituted, whether before, on or after the appointed day, under the earlier law, any amount of tax, interest, fine or penalty becomes recoverable from the taxable person after the appointed day, the same shall be recovered as an arrear of tax under this Act and the amount so recovered shall not be admissible as input t

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Finalization of proceedings relating to output duty or tax liability
Section 183
Bill
TRANSITIONAL PROVISIONS
MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016]
183. Finalization of proceedings relating to output duty or tax liability
(1) Every proceeding of appeal, revision, review or reference relating to any output duty or tax liability initiated whether before, on or after the appointed day, shall be disposed of in accordance with the provisions of the earlier law, and if any amount becomes recoverable as a result of such appeal, revision, review or reference, the same shall be recovered as an arrear of duty or tax under this Act and amount so recovered shall not be admissibl

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n or after the appointed day, shall be disposed of in accordance with the provisions of the earlier law, and if any amount becomes recoverable as a result of such appeal, revision, review or reference, the same shall be recovered as an arrear of tax under this Act and amount so recovered shall not be admissible as input tax credit under this Act.
(2) Every proceeding of appeal, revision, review or reference relating to any output tax liability initiated whether before, on or after the appointed day, shall be disposed of in accordance with the provisions of the earlier law, and any amount found to be admissible to the claimant shall be refunded to him in accordance with the provisions of the earlier law and shall not be admissible as input

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Claim of cenvat credit to be disposed of under the earlier law
Section 182
Bill
TRANSITIONAL PROVISIONS
MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016]
182. Claim of cenvat credit to be disposed of under the earlier law
(1) Every proceeding of appeal, revision, review or reference relating to a claim for CENVAT credit initiated whether before, on or after the appointed day, under the earlier law shall be disposed of in accordance with the provisions of earlier law, and any amount of credit found to be admissible to the claimant shall be refunded to him in cash, notwithstanding anything to the contrary contained under the provisions of earlier law other than the provisions of s

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ed shall not be admissible as input tax credit under this Act.
(CGST Law)
(1) Every proceeding of appeal, revision, review or reference relating to a claim for input tax credit initiated whether before, on or after the appointed day, under the earlier law shall be disposed of in accordance with the provisions of earlier law, and any amount of credit found to be admissible to the claimant shall be refunded to him in accordance with the provisions of the earlier law and shall not be admissible as input tax credit under this Act:
PROVIDED FURTHER that no refund claim shall be allowed of any amount of input tax credit where the balance of the said amount as on the appointed day has been carried forward under this Act.
(2) Every proceedin

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