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notification or order made or issued under the Act or any notification or order issued under such rule, is amended, repealed, superseded or rescinded, then, unless a… Read More »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 »

155 General power to make Regulations – Revised Model GST Law ( Nov 2016)

By | March 13, 2017

Revised Model GST Law ( Nov 2016) Section 155 Revised Model GST Law ( Nov 2016) 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,… Read More »

154 Power of Central (or State) Government to make rules- Revised Model GST Law ( Nov 2016)

By | March 13, 2017

Revised Model GST Law ( Nov 2016) Section 154 Revised Model GST Law ( Nov 2016) 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… Read More »

152 Bar of jurisdiction of civil courts – Revised Model GST Law ( Nov 2016)

By | March 13, 2017

Revised Model GST Law ( Nov 2016) Section 152 Revised Model GST Law ( Nov 2016) Bar of jurisdiction of civil courts  Save as provided by section 106 and 107, no civil court shall have jurisdiction to deal with or decide any question arising from or relating to anything done or purported to be done… Read More »

151 Rectification of mistakes or errors apparent from record – Revised Model GST Law ( Nov 2016)

By | March 13, 2017

Revised Model GST Law ( Nov 2016) Section 151 Revised Model GST Law ( Nov 2016) 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… Read More »

150 Assessment proceedings, etc. not to be invalid on certain grounds – Revised Model GST Law ( Nov 2016)

By | March 13, 2017

Revised Model GST Law ( Nov 2016) Section 150 Revised Model GST Law ( Nov 2016) 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… Read More »

149 Publication of information respecting persons in certain cases- Revised Model GST Law ( Nov 2016)

By | March 13, 2017

Revised Model GST Law ( Nov 2016) Section 149 Revised Model GST Law ( Nov 2016) 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… Read More »

148 Disclosure of information by a public servant – Revised Model GST Law ( Nov 2016)

By | March 13, 2017

Revised Model GST Law ( Nov 2016) Section 148 Revised Model GST Law ( Nov 2016) 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… Read More »

146 Persons discharging functions under the Act shall be deemed to be public servants -Revised Model GST Law ( Nov 2016)

By | March 13, 2017

Revised Model GST Law ( Nov 2016) Section 146 Revised Model GST Law ( Nov 2016) Persons discharging functions under the Act shall be deemed to be public servants  All persons discharging functions under the Act shall be deemed to be public servants within the meaning of section 21 of the Indian Penal Code, 1860… Read More »

143 Taking assistance from an IT professional – Revised Model GST Law ( Nov 2016)

By | March 13, 2017

Revised Model GST Law ( Nov 2016) Section 143 Revised Model GST Law ( Nov 2016) 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… Read More »

142 Disclosure of information required under section 141 – Revised Model GST Law ( Nov 2016)

By | March 13, 2017

Revised Model GST Law ( Nov 2016) Section 142 Revised Model GST Law ( Nov 2016) 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… Read More »

141 Power to collect statistics – Revised Model GST Law ( Nov 2016)

By | March 13, 2017

Revised Model GST Law ( Nov 2016) Section 141 Revised Model GST Law ( Nov 2016) 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… Read More »

140 Penalty for failure to furnish information return – Revised Model GST Law ( Nov 2016)

By | March 13, 2017

Revised Model GST Law ( Nov 2016) Section 140 Revised Model GST Law ( Nov 2016) 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… Read More »

139 Obligation to furnish information return – Revised Model GST Law ( Nov 2016)

By | March 13, 2017

Revised Model GST Law ( Nov 2016) Section 139 Revised Model GST Law ( Nov 2016) 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… Read More »

138 GST compliance rating – Revised Model GST Law ( Nov 2016)

By | March 13, 2017

   Revised Model GST Law ( Nov 2016) Section 138 Revised Model GST Law ( Nov 2016) 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… Read More »

137 Special Procedure for certain processes – Revised Model GST Law ( Nov 2016)

By | March 13, 2017

Revised Model GST Law ( Nov 2016) Section 137 Revised Model GST Law ( Nov 2016) CHAPTER– XXV  MISCELLANEOUS PROVISIONS  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… Read More »

135 Special provision regarding liability to pay tax, interest or penalty in certain cases -Revised Model GST Law ( Nov 2016)

By | March 13, 2017

Revised Model GST Law ( Nov 2016) Section 135 Revised Model GST Law ( Nov 2016) 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… Read More »

133 Liability of guardians, trustees etc. – Revised Model GST Law ( Nov 2016)

By | March 13, 2017

Revised Model GST Law ( Nov 2016) Section 133 Revised Model GST Law ( Nov 2016) 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… Read More »

132 Liability of partners of firm to pay tax – Revised Model GST Law ( Nov 2016)

By | March 13, 2017

Revised Model GST Law ( Nov 2016) Section 132 Revised Model GST Law ( Nov 2016) 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… Read More »

131 Liability of directors of private company – Revised Model GST Law ( Nov 2016)

By | March 13, 2017

Revised Model GST Law ( Nov 2016) Section 131 Revised Model GST Law ( Nov 2016) 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… Read More »

130 Liability in case of company in liquidation – Revised Model GST Law ( Nov 2016)

By | March 13, 2017

Revised Model GST Law ( Nov 2016) Section 130 Revised Model GST Law ( Nov 2016) 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… Read More »

129 Liability in case of amalgamation /merger of companies -Revised Model GST Law ( Nov 2016)

By | March 13, 2017

Revised Model GST Law ( Nov 2016) Section 129 Revised Model GST Law ( Nov 2016) 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… Read More »

128 Liability of agent and principal – Revised Model GST Law ( Nov 2016)

By | March 13, 2017

Revised Model GST Law ( Nov 2016) Section 128 Revised Model GST Law ( Nov 2016) Liability of agent and principal  Where an agent supplies or receives any taxable goods on behalf of his principal, such agent and his principal shall be jointly and severally liable to pay the tax payable on such goods under… Read More »

127 Liability in case of transfer of business – Revised Model GST Law ( Nov 2016)

By | March 13, 2017

Revised Model GST Law ( Nov 2016) Section 127 Revised Model GST Law ( Nov 2016) CHAPTER– XXIV  LIABILITY TO PAY IN CERTAIN CASES 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,… Read More »

126 Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence – Revised Model GST Law ( Nov 2016)

By | March 13, 2017

Revised Model GST Law ( Nov 2016) Section 126 Revised Model GST Law ( Nov 2016) 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… Read More »

125 Presumption as to documents in certain cases – Revised Model GST Law ( Nov 2016)

By | March 13, 2017

Revised Model GST Law ( Nov 2016) Section 125 Revised Model GST Law ( Nov 2016) CHAPTER– XXIII  PRESUMPTION AS TO DOCUMENTS 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… Read More »

124 Procedure of Authority and Appellate Authority – Advance Ruling- Revised Model GST Law ( Nov 2016)

By | March 13, 2017

Revised Model GST Law ( Nov 2016) Section 124 Revised Model GST Law ( Nov 2016) 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… Read More »

123 Powers of the Authority and Appellate Authority – Advance Ruling- Revised Model GST Law ( Nov 2016)

By | March 13, 2017

Revised Model GST Law ( Nov 2016) Section 123 Revised Model GST Law ( Nov 2016) 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… Read More »

122 Advance Ruling to be void in certain circumstances – Revised Model GST Law ( Nov 2016)

By | March 13, 2017

Revised Model GST Law ( Nov 2016) Section 122 Revised Model GST Law ( Nov 2016) 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 117 or under sub-section (1) of… Read More »

121 Applicability of Advance Ruling – Revised Model GST Law ( Nov 2016)

By | March 13, 2017

Revised Model GST Law ( Nov 2016) Section 121 Revised Model GST Law ( Nov 2016) 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… Read More »

119 Orders of the Appellate Authority -Advance Ruling- Revised Model GST Law ( Nov 2016)

By | March 13, 2017

Revised Model GST Law ( Nov 2016) Section 119 Revised Model GST Law ( Nov 2016) 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… Read More »

118 Appeal to the Appellate Authority- Advance Ruling- Revised Model GST Law ( Nov 2016)

By | March 13, 2017

Revised Model GST Law ( Nov 2016) Section 118 Revised Model GST Law ( Nov 2016) Appeal to the Appellate Authority  (1) The prescribed or jurisdictional CGST/SGST officer or, as the case may be, an applicant aggrieved by any advance ruling pronounced under sub-section (4) of section 117, may appeal to the Appellate Authority. (2)… Read More »

117 Procedure on receipt of application – Advance Ruling -Revised Model GST Law ( Nov 2016)

By | March 13, 2017

Revised Model GST Law ( Nov 2016) Section 117 Revised Model GST Law ( Nov 2016) Procedure on receipt of application  (1) On receipt of an application, the Authority shall cause a copy thereof to be forwarded to the officers as may be prescribed and, if necessary, call upon him to furnish the relevant records:… Read More »

116 Application for Advance Ruling – Revised Model GST Law ( Nov 2016)

By | March 13, 2017

Revised Model GST Law ( Nov 2016) Section 116 Revised Model GST Law ( Nov 2016) Application for Advance Ruling  (1) An applicant desirous of obtaining an advance ruling under this Chapter may make an application in such form and in such manner as may be prescribed, stating the question on which the advance ruling… Read More »