Goods and Services Tax

Burden of Proof
Section 123
Bill
MISCELLANEOUS PROVISIONS
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
123. Burden of Proof
If any person claims that he is not liable to pay tax under the Act in respect of any supply of goods and/or services, or that he is eligible for input tax credit under section 16, the burden of proving such claim or claims shall lie on him.
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Drawal of samples
Section 122
Bill
MISCELLANEOUS PROVISIONS
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
122. Drawal of samples
The [Commissioner] of CGST/SGST

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Test purchase of goods and/or services
Section 121
Bill
MISCELLANEOUS PROVISIONS
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
121. Test purchase of goods and/or services
The [Commissioner] of CGST/SGST or an officer authorized by him may cause purchase of any goods and/or services by any person authorized by him from the business premises of any taxable person, to check issue of tax invoices or bills of supply by such taxable person, and on return of goods

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Disclosure of information required under section 119
Section 120
Bill
MISCELLANEOUS PROVISIONS
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
120. Disclosure of information required under section 119
(1) No information of any individual return or part thereof, with respect to any matter given for the purposes of section 119 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 othe

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for each day after 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 119 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

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Power to collect statistics
Section 119
Bill
MISCELLANEOUS PROVISIONS
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
119. Power to collect statistics
(1) The Board/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, the Commiss

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Penalty for failure to furnish information return
Section 118
Bill
MISCELLANEOUS PROVISIONS
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
118. Penalty for failure to furnish information return
If a person who is required to furnish an information return under section 117 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 on

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Obligation to furnish information return
Section 117
Bill
MISCELLANEOUS PROVISIONS
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
117. 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 Reserv

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on, 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
who is responsible for maintaining record of registration or statement of accounts or any periodic return or document containing details of payment of tax and other details of transaction of goods or services or transactions related to a bank account or co

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s 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 serve upon him a notice requiring furnishing of such information return within a period not exceeding ninety days from the date of service of the notice and such person shall furnish the information return.
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GST compliance rating
Section 116
Bill
MISCELLANEOUS PROVISIONS
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
CHAPTER- XXIII
MISCELLANEOUS PROVISIONS
116. 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 r

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Liability in other cases
Section 115
Bill
LIABILITY TO PAY IN CERTAIN CASES
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
115. 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 for the payment of

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ore 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.
11. 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.
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Special provision regarding liability to pay tax in certain cases
Section 114
Bill
LIABILITY TO PAY IN CERTAIN CASES
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
114. Special provision regarding liability to pay tax in certain cases
(1) Where a person, liable to pay tax 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 liable to pay out of the

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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 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 under this Act,-
(a) is the guardian of a ward on whose behalf the business is carried on by the guardian, or
(b) is a trustee who carries

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Liability of Court of Wards etc.
Section 113
Bill
LIABILITY TO PAY IN CERTAIN CASES
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
113. 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 (including any

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Liability of guardians, trustees etc.
Section 112
Bill
LIABILITY TO PAY IN CERTAIN CASES
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
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Liability of partners of firm to pay tax
Section 111
Bill
LIABILITY TO PAY IN CERTAIN CASES
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
111. 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 the fi

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Liability in case of company in liquidation
Section 110
Bill
LIABILITY TO PAY IN CERTAIN CASES
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
110. Liability in case of company in liquidation
(1) When any company is being wound up whether under the orders of a court or Tribunal or otherwise, every person appointed as receiver of any assets of a company (hereinafter referred to as the “liquidator”), shall, within thirty days after his appointment, give intimation of his appointment to the Commissioner
(2) The Commissioner shall, after making such inquiry or calling for such information as he may deem fit, notify the liquidator within three months from the date on which he receives intimation of the appoi

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Liability in case of amalgamation /merger of companies
Section 109
Bill
LIABILITY TO PAY IN CERTAIN CASES
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
109. Liability in case of amalgamation /merger of companies
(1) When two or more companies are amalgamated or merged by the order of court or of Tribunal or of the Central Government and the order is to take effect from a date earlier to the date of the order and any two or more of such companies have suppli

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Liability in case of transfer of business
Section 108
Bill
LIABILITY TO PAY IN CERTAIN CASES
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
CHAPTER- XXII
LIABILITY TO PAY IN CERTAIN CASES
108. Liability in case of transfer of business
(1) Where a taxable person, liable to pay tax under this Act, transfers his business in whole or in part, by sale, gift, lease, leave and license, hire or in any other manner whatsoever, the taxable person and the person to w

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Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence
Section 107
Bill
PRESUMPTION AS TO DOCUMENTS
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
107. Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence
(1) Notwithstanding anything contained in any other law for the time being in force, –
a) a micro film of a document or the reproduction of the image or images embodied in such micro film (whether enlarged or not); or
b) a facsimile copy of a document; or
c) a statement contained in a document and included in a printed material produced by a computer (hereinafter referred to as a “computer printout”), if the conditions mentioned in sub-section (2) and the other provisions contained in this section are satisfied in relation to the statement and the computer in question; or
d) any information stored electronically in any device or

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from which the information so contained is derived;
c) throughout the material part of the said period, the computer was operating properly or, if not, then any respect in which it was not operating properly or was out of operation during that part of that period was not such as to affect the production of the document or the accuracy of the contents; and
d) the information contained in the statement reproduced or is derived from information supplied to the computer in the ordinary course of the said activities.
(3) Where over any period, the function of storing or processing information for the purposes of any activities regularly carried on over that period as mentioned in clause (a) of sub-section (2) was regularly performed by computers, whether –
a) by a combination of computers operating over that period; or
b) by different computers operating in succession over that period; or
c) by different combinations of computers operating in succession over that period; or
d) in an

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ned by a person occupying a responsible official position in relation to the operation of the relevant device or the management of the relevant activities (whichever is appropriate) shall be evidence of any matter stated in the certificate; and for the purposes of this sub-section it shall be sufficient for a matter to be stated to the best of the knowledge and belief of the person stating it.
(5) For the purposes of this section, –
a) information shall be taken to be supplied to a computer if it is supplied thereto in any appropriate form and whether it is so supplied directly or (with or without human intervention) by means of any appropriate equipment;
b) whether in the course of activities carried on by any official, information is supplied with a view to its being stored or processed for the purposes of those activities by a computer operated otherwise than in the course of those activities, that information, if duly supplied to that computer, shall be taken to be supplied to i

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Presumption as to documents in certain cases
Section 106
Bill
PRESUMPTION AS TO DOCUMENTS
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
CHAPTER- XXI
PRESUMPTION AS TO DOCUMENTS
106. Presumption as to documents in certain cases
Where any document-
(i) is produced by any person under the Act or any other law, or
(ii) has been seized from the custody or control of any person under the Act or any other law, or
(iii) has been received from any place within or outside India in the course of any proceedings under the Act or any other law
and such document is tendered by the prosecution in evidence against him or any other person who is tried jointly with him, the court shall-
(a) unless the contrary is

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

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Procedure of the Authority and the Appellate Authority
Section 105
Bill
ADVANCE RULING
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
105. Procedure of the Authority and the Appellate Authority
The Authority or, as the case may be, the Appellate Authority shall, subject to the provisions of this Chapter, have power to regulate its own procedure in all matters arising out of the exercise of its powers under the Act.
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Powers of the Authority and Appellate Authority
Section 104
Bill
ADVANCE RULING
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
104. Powers of the Authority and Appellate Authority
(1) The Authority or, as the case may be, the Appellate Authority shall, for the purpose of exercising its powers regarding discovery and inspection, enforcing the attendance of any person and examining him on oath, issuing commissions and compelling production of books of account

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Advance ruling to be void in certain circumstances
Section 103
Bill
ADVANCE RULING
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
103. Advance ruling to be void in certain circumstances
(1) Where the Authority or, as the case may be, the Appellate Authority finds that advance ruling pronounced by it under sub-section (4) of section 98 or under sub-section (1) of section 100 has been obtained by the applicant or, as the case may be, the appellant by fraud or

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Applicability of advance ruling
Section 102
Bill
ADVANCE RULING
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
102. Applicability of advance ruling
(1) The advance ruling pronounced by the Authority or, as the case may be, the Appellate Authority under this chapter shall be binding only –
(a) on the applicant who had sought it in respect of any matter referred to in subsection (2) of section 97 of the application for advance ruling;
(b) on the jurisdiction

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

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Orders of the Appellate Authority
Section 100
Bill
ADVANCE RULING
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
100. Orders of the Appellate Authority
(1) The Appellate Authority may, after giving the parties to the appeal, an opportunity of being heard, pass such order as it thinks fit, confirming or modifying the ruling appealed against.
(2) The order referred to in sub-section (1) shall be passed within a period of ninety days from the date of filing ap

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