Daily Archives: March 13, 2017

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

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 »

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

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)

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notification or order made or issued under the Act or any notification or order issued under such rule, is amended, repealed, superseded or rescinded, then, unless a… Read More »

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

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 »

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

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)

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)

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 »

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

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)

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)

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 »

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

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)

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 »

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

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 »

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

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)

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 »

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

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 »