Daily Archives: April 8, 2017

109 Constitution of Appellate Tribunal and Benches thereof- CGST Billl 2017

By | April 8, 2017

CGST Billl 2017 AS INTRODUCED IN LOK SABHA Bill No. 57 of 2017 THE CENTRAL GOODS AND SERVICES TAX BILL, 2017 Constitution of Appellate Tribunal and Benches thereof.   (1) The Government shall, on the recommendations of the Council, by notification, constitute with effect from such date as may be specified therein, an Appellate Tribunal known… Read More »

105 Powers of Authority and Appellate Authority – CGST Billl 2017

By | April 8, 2017

CGST Billl 2017 AS INTRODUCED IN LOK SABHA Bill No. 57 of 2017 THE CENTRAL GOODS AND SERVICES TAX BILL, 2017 Powers of Authority and Appellate Authority.   (1) The Authority or the Appellate Authority shall, for the purpose of exercising its powers regarding— (a) discovery and inspection; (b) enforcing the attendance of any person and… Read More »

104 Advance ruling to be void in certain circumstances – CGST Billl 2017

By | April 8, 2017

CGST Billl 2017 AS INTRODUCED IN LOK SABHA Bill No. 57 of 2017 THE CENTRAL GOODS AND SERVICES TAX BILL, 2017 Advance ruling to be void in certain circumstances.   (1) Where the Authority or the Appellate Authority finds that advance ruling pronounced by it under sub-section (4) of section 98 or under sub-section (1) of… Read More »

100 Appeal to Appellate Authority – CGST Billl 2017

By | April 8, 2017

CGST Billl 2017 AS INTRODUCED IN LOK SABHA Bill No. 57 of 2017 THE CENTRAL GOODS AND SERVICES TAX BILL, 2017 Appeal to Appellate Authority.   (1) The concerned officer, the jurisdictional officer or an applicant aggrieved by any advance ruling  ronounced under sub-section (4) of section 98, may appeal to the Appellate Authority. (2) Every… Read More »

99 Appellate Authority for Advance Ruling – CGST Billl 2017

By | April 8, 2017

CGST Billl 2017 AS INTRODUCED IN LOK SABHA Bill No. 57 of 2017 THE CENTRAL GOODS AND SERVICES TAX BILL, 2017 Appellate Authority for Advance Ruling.   Subject to the provisions of this Chapter, for the purposes of this Act, the Appellate Authority for Advance Ruling constituted under the provisions of a State Goods and Services… Read More »

95 Definitions -ADVANCE RULING – CGST Billl 2017

By | April 8, 2017

CGST Billl 2017 AS INTRODUCED IN LOK SABHA Bill No. 57 of 2017 THE CENTRAL GOODS AND SERVICES TAX BILL, 2017 CHAPTER XVII ADVANCE RULING Definitions.   In this Chapter, unless the context otherwise requires,–– (a) “advance ruling” means a decision provided by the Authority or the Appellate Authority to an applicant on matters or on… Read More »

93 Special provisions regarding liability to pay tax, interest or penalty in certain cases. CGST Billl 2017

By | April 8, 2017

CGST Billl 2017 AS INTRODUCED IN LOK SABHA Bill No. 57 of 2017 THE CENTRAL GOODS AND SERVICES TAX BILL, 2017 Special provisions regarding liability to pay tax, interest or penalty in certain cases. (1) Save as otherwise provided in the Insolvency and Bankruptcy Code, 2016, where a person, liable to pay tax, interest or… Read More »

89 Liability of directors of private company – CGST Billl 2017

By | April 8, 2017

CGST Billl 2017 AS INTRODUCED IN LOK SABHA Bill No. 57 of 2017 THE CENTRAL GOODS AND SERVICES TAX BILL, 2017 Liability of directors of private company.   (1) Notwithstanding anything contained in the Companies Act, 2013, where any tax, interest or penalty due from a private company in respect of any supply of goods or… Read More »

84 Continuation and validation of certain recovery proceedings. – CGST Billl 2017

By | April 8, 2017

CGST Billl 2017 AS INTRODUCED IN LOK SABHA Bill No. 57 of 2017 THE CENTRAL GOODS AND SERVICES TAX BILL, 2017 Continuation and validation of certain recovery proceedings.   Where any notice of demand in respect of any tax, penalty, interest or any other amount payable under this Act, (hereafter in this section referred to as… Read More »

83 Provisional attachment to protect revenue in certain cases – CGST Billl 2017

By | April 8, 2017

CGST Billl 2017 AS INTRODUCED IN LOK SABHA Bill No. 57 of 2017 THE CENTRAL GOODS AND SERVICES TAX BILL, 2017 Provisional attachment to protect revenue in certain cases.   (1) Where during the pendency of any proceedings under section 62 or section 63 or section 64 or section 67 or section 73 or section 74,… Read More »

77 Tax wrongfully collected and paid to Central Government or State Government. CGST Billl 2017

By | April 8, 2017

CGST Billl 2017 AS INTRODUCED IN LOK SABHA Bill No. 57 of 2017 THE CENTRAL GOODS AND SERVICES TAX BILL, 2017 Tax wrongfully collected and paid to Central Government or State Government. (1) A registered person who has paid the Central tax and State tax or, as the case may be, the central tax and… Read More »

76 Tax collected but not paid to Government – CGST Billl 2017

By | April 8, 2017

CGST Billl 2017 AS INTRODUCED IN LOK SABHA Bill No. 57 of 2017 THE CENTRAL GOODS AND SERVICES TAX BILL, 2017 Tax collected but not paid to Government.   (1) Notwithstanding anything to the contrary contained in any order or direction of any Appellate Authority or Appellate Tribunal or court or in any other provisions of… Read More »

74 Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilfulmisstatement or suppression of facts. CGST Billl 2017

By | April 8, 2017

CGST Billl 2017 AS INTRODUCED IN LOK SABHA Bill No. 57 of 2017 THE CENTRAL GOODS AND SERVICES TAX BILL, 2017 Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilfulmisstatement or suppression of facts.   (1) Where it appears… Read More »

73 Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any willful misstatement or suppression of facts. CGST Billl 2017

By | April 8, 2017

CGST Billl 2017 AS INTRODUCED IN LOK SABHA Bill No. 57 of 2017 THE CENTRAL GOODS AND SERVICES TAX BILL, 2017 CHAPTER XV DEMANDS AND RECOVERY Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any willful misstatement… Read More »

72 Officers to assist proper officers – CGST Billl 2017

By | April 8, 2017

CGST Billl 2017 AS INTRODUCED IN LOK SABHA Bill No. 57 of 2017 THE CENTRAL GOODS AND SERVICES TAX BILL, 2017 Officers to assist proper  officers. (1) All officers of Police, Railways, Customs, and those officers engaged in the collection of land revenue, including village officers, officers of State tax and officers of Union territory… Read More »

70 Power to summon persons to give evidence and produce documents -CGST Billl 2017

By | April 8, 2017

CGST Billl 2017 AS INTRODUCED IN LOK SABHA Bill No. 57 of 2017 THE CENTRAL GOODS AND SERVICES TAX BILL, 2017 Power to summon persons to give evidence and produce documents.   (1) The proper officer under this Act shall have power to summon any person whose attendance he considers necessary either to give evidence or… Read More »

67 Power of inspection, search and seizure- CGST Billl 2017

By | April 8, 2017

CGST Billl 2017 AS INTRODUCED IN LOK SABHA Bill No. 57 of 2017 THE CENTRAL GOODS AND SERVICES TAX BILL, 2017 CHAPTER XIV INSPECTION, SEARCH, SEIZURE AND ARREST Power of inspection, search and seizure.   (1) Where the proper officer, not below the rank of Joint Commissioner, has reasons to believe that–– (a) a taxable person… Read More »