Daily Archives: March 13, 2017

165 General provisions – Transitional Provisions -Revised Model GST Law ( Nov 2016)

By | March 13, 2017

Revised Model GST Law ( Nov 2016) Section 165 Revised Model GST Law ( Nov 2016) CHAPTER XXVII  TRANSITIONAL PROVISIONS  General provisions  Notwithstanding anything contained elsewhere in the Act and until specifically so or otherwise prescribed or notified or done in accordance with the provisions of the Act, (a) All persons appointed by the respective… Read More »

164 Repeal and saving – Revised Model GST Law ( Nov 2016)

By | March 13, 2017

Revised Model GST Law ( Nov 2016) Section 164 Revised Model GST Law ( Nov 2016) CHAPTER– XXVI  REPEAL AND SAVING Repeal and saving  (1) From the date of commencement of the Act, the (State) General Sales Tax/ValueAdded Tax Act, the Central Excise Act 1944, and the Central Excise Tariff Act 1985 shall apply only… Read More »

163 Anti-profiteering Measure – Revised Model GST Law ( Nov 2016)

By | March 13, 2017

Revised Model GST Law ( Nov 2016) Section 163 Revised Model GST Law ( Nov 2016) Anti-profiteering Measure  (1) The Central Government may by law constitute an Authority, or entrust an existing Authority constituted under any law, to examine whether input tax credits availed by any registered taxable person or the reduction in the price… Read More »

162 Publication of rules and notifications and laying of rules before Parliament / State Legislature -Revised Model GST Law ( Nov 2016)

By | March 13, 2017

Revised Model GST Law ( Nov 2016) Section 162 Revised Model GST Law ( Nov 2016) Publication of rules and notifications and laying of rules before Parliament / State Legislature  (1) All rules made and notifications issued under the Act shall be published in the Official Gazette (2) Every rule made under the Act, every notification… Read More »

161 Effect of amendments, etc., of rules, notifications or orders – Revised Model GST Law ( Nov 2016)

By | March 13, 2017

Revised Model GST Law ( Nov 2016) Section 161 Revised Model GST Law ( Nov 2016) Effect of amendments, etc., of rules, notifications or orders  Where any rule, notification or order made or issued under the Act or any notification or order issued under such rule, is amended, repealed, superseded or rescinded, then, unless a… Read More »

159 Service of notice in certain circumstances – Revised Model GST Law ( Nov 2016)

By | March 13, 2017

Revised Model GST Law ( Nov 2016) Section 159 Revised Model GST Law ( Nov 2016) Service of notice in certain circumstances  (1) Any decision, order, summons, notice or other communication under the Act or the rules made thereunder shall be served by any one of the following methods, namely: – (a) by giving or… Read More »

158 Removal of difficulties – Revised Model GST Law ( Nov 2016)

By | March 13, 2017

Revised Model GST Law ( Nov 2016) Section 158 Revised Model GST Law ( Nov 2016) Removal of difficulties  (1) If any difficulty arises in giving effect to any provision of the Act, the Central Government / State Government may, on the recommendation of the Council, by general or special order published in the Gazette,… Read More »

157 Instructions to GST Officers – Revised Model GST Law ( Nov 2016)

By | March 13, 2017

Revised Model GST Law ( Nov 2016) Section 157 Revised Model GST Law ( Nov 2016) Instructions to GST Officers  (1) The Board [the Competent Authority of the State Government as notified] may, if it considers it necessary or expedient so to do for the purpose of uniformity in the implementation of the Act, issue… Read More »

156 Delegation of powers – Revised Model GST Law ( Nov 2016)

By | March 13, 2017

Revised Model GST Law ( Nov 2016) Section 156  Revised Model GST Law ( Nov 2016) Delegation of powers  The Competent Authority may, by notification in the Gazette direct that subject to such conditions, if any, as may be specified in the notification, any power exercisable by any authority or officer under the Act may… Read More »