Revised Model GST Law ( Nov 2016) India -Section wise- Chapter wise

By | March 12, 2017
(Last Updated On: March 14, 2017)

Revised Model GST Law ( Nov 2016) of India

CHAPTER I

PRELIMINARY

  1. Short title, extent and commencement
  2. Definitions
  3. Meaning and scope of supply

CHAPTER II

ADMINISTRATION 

  1. Classes of officers under the Central Goods and Services Tax Act
  1. Classes of officers under the State Goods and Services Tax
  1. Appointment of officers under the Central Goods and Services Tax Act

5 Appointment of officers under the State Goods and Services Tax Act

  1. Powers of officers under the Central Goods and Services Tax Act
  1. Powers of officers under the State Goods and Services Tax Act
  2. Powers of SGST/CGST officers under the Act

CHAPTER III  

LEVY OF, AND EXEMPTION FROM, TAX

  1. Levy and Collection of Central/State Goods and Services Tax
  1. Composition Levy
  1. Taxable person
  2. Power to grant exemption from tax

CHAPTER IV 

TIME AND VALUE OF SUPPLY 

  1. Time of supply of goods
  1. Time of supply of services .
  1. Change in rate of tax in respect of supply of goods or services
  1. Value of taxable supply

CHAPTER V 

INPUT TAX CREDIT

  1. Eligibility and conditions for taking input tax credit
  1. Apportionment of credit and blocked credits
  1. Availability of credit in special circumstances
  1. Recovery of Input Tax Credit and Interest thereon
  1. Taking input tax credit in respect of inputs sent for job work
  1. Manner of distribution of credit by Input Service Distributor
  1. Manner of recovery of credit distributed in excess

CHAPTER – VI 

REGISTRATION 

  1. Registration
  1. Special provisions relating to casual taxable person and non-resident taxable person
  1. Amendment of registration
  1. Cancellation of registration
  1. Revocation of cancellation of registration

CHAPTER- VII

TAX INVOICE, CREDIT AND DEBIT NOTES

  1. Tax invoice
  2. Tax not to be collected by unregistered taxable person
  1. Amount of tax to be indicated in tax invoice and other documents
  1. Credit and debit notes

CHAPTER- VIII

RETURNS

  1. Furnishing details of outward supplies
  1. Furnishing details of inward supplies
  1. Returns
  1. First Return
  1. Claim of input tax credit and provisional acceptance there
  1. Matching, reversal and reclaim of input tax credit
  1. Matching, reversal and reclaim of reduction in output tax liability
  1. Annual return
  1. Final return
  1. Notice to return defaulters
  1. Levy of late fee
  1. Tax Return Preparers

CHAPTER-IX 

PAYMENT OF TAX

  1. Payment of tax, interest, penalty and other amounts
  1. Interest on delayed payment of tax
  1. Tax deduction at source

CHAPTER-X .

TRANSFER OF INPUT TAX CREDIT 

  1. Transfer of input tax credit

CHAPTER XI

REFUNDS 

  1. Refund of tax
  1. Refund in certain cases
  1. Interest on delayed refunds
  1. Consumer Welfare Fund
  1. Utilization of the Fund

CHAPTER XII

ACCOUNTS AND RECORDS 

  1. Accounts and other records
  1. Period of retention of accounts

CHAPTER – XIII 

JOB WORK

 

  1. Special procedure for removal of goods for certain purposes

CHAPTER – XIV

ELECTRONIC COMMERCE .

  1. Collection of tax at source .

 

CHAPTER– XV 

ASSESSMENT 

  1. Self-Assessment
  1. Provisional Assessment
  1. Scrutiny of returns
  1. Assessment of non-filers of returns
  1. Assessment of unregistered persons
  1. Summary assessment in certain special cases

CHAPTER- XVI 

AUDIT 

  1. Audit by tax authorities
  1. Special audi
  1. Power of CAG to call for information

CHAPTER – XVII

DEMANDS AND RECOVERY  

  1. Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized for any reason other than fraud or any wilful misstatement or suppression of facts
  1. Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized by reason of fraud or any willful-misstatement or suppression of facts
  1. General provisions relating to determination of tax
  1. Tax collected but not deposited with the Central or a State Government
  1. Tax wrongfully collected and deposited with the Central or a State Government
  1. Initiation of recovery proceedings
  1. Recovery of tax
  1. Bar on recovery proceedings
  1. Payment of tax and other amount in installments.
  1. Transfer of property to be void in certain cases .
  1. Tax to be first charge on property
  1. Provisional attachment to protect revenue in certain cases
  1. Continuation and validation of certain recovery proceedings

CHAPTER- XVIII 

INSPECTION, SEARCH, SEIZURE AND ARREST 

  1. Power of inspection, search and seizure
  1. Inspection of goods in movement
  1. Power to arrest
  1. Power to summon persons to give evidence and produce document.
  1. Access to business premises
  1. Officers required to assist CGST/SGST officers

CHAPTER – XIX

OFFENCES AND PENALTIES

  1. Offences and penalties
  1. General penalty
  1. General disciplines related to penalty
  1. Power of Adjudication
  1. Detention and release of goods and conveyances in transit
  1. Confiscation of goods or conveyances and levy of penalty
  1. Confiscation or penalty not to interfere with other punishments

CHAPTER – XX 

PROSECUTION AND COMPOUNDING OF OFFENCES

  1. Prosecution
  1. Cognizance of offences
  1. Presumption of culpable mental state
  1. Relevancy of statements under certain circumstances
  1. Offences by Companies and certain other persons
  1. Compounding of offences

CHAPTER–XXI

APPEALS AND REVISION

  1. Appeals to First Appellate Authority
  1. Revisional powers of Chief Commissioner or Commissioner
  1. Constitution of the National Appellate Tribunal
  1. Constitution of the Appellate Tribunal
  1. Appeals to the Appellate Tribunal
  1. Orders of Appellate Tribunal
  1. Procedure of Appellate Tribunal
  1. Interest on refund of pre-deposit
  1. Appearance by authorised representative
  1. Appeal to the High Court
  1. Appeal to the Supreme Court
  1. Hearing before Supreme Court
  1. Sums due to be paid notwithstanding appeal etc.
  1. Exclusion of time taken for copy
  1. Appeal not to be filed in certain cases
  1. Non Appealable decisions and orders

CHAPTER– XXII 

ADVANCE RULING 

  1. Definitions
  1. Authority for Advance Ruling
  1. Appellate Authority for Advance Ruling
  1. Application for Advance Ruling
  2. Procedure on receipt of application
  1. Appeal to the Appellate Authority
  1. Orders of the Appellate Authority
  1. Rectification of Advance Ruling
  1. Applicability of Advance Ruling
  1. Advance Ruling to be void in certain circumstances
  1. Powers of the Authority and Appellate Authority
  1. Procedure of the Authority and the Appellate Authority

CHAPTER– XXIII

PRESUMPTION AS TO DOCUMENTS 

 

  1. Presumption as to documents in certain cases
  1. Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence

CHAPTER– XXIV

LIABILITY TO PAY IN CERTAIN CASES

  1. Liability in case of transfer of business
  1. Liability of agent and principal
  1. Liability in case of amalgamation /merger of companies
  1. Liability in case of company in liquidation
  1. Liability of directors of private company ..
  1. Liability of partners of firm to pay tax
  1. Liability of guardians, trustees etc.
  1. Liability of Court of Wards etc.
  1. Special provision regarding liability to pay tax, interest or penalty in certain cases
  2. Liability in other cases

CHAPTER– XXV .

MISCELLANEOUS PROVISIONS

  1. Special Procedure for certain processes
  1. GST compliance rating
  2. Obligation to furnish information return
  1. Penalty for failure to furnish information return
  1. Power to collect statistics
  2. Disclosure of information required under section 141
  3. Test purchase of goods and/or services
  1. Drawal of samples
  2. Burden of Proof
  3. Persons discharging functions under the Act shall be deemed to be public servants ..
  1. Indemnity
  1. Disclosure of information by a public servant
  1. Publication of information respecting persons in certain cases
  1. Assessment proceedings, etc. not to be invalid on certain grounds
  1. Rectification of mistakes or errors apparent from record
  1. Bar of jurisdiction of civil courts
  1. Levy of fees
  1. Power of Central (or State) Government to make rules
  1. General power to make Regulations .
  1. Delegation of powers
  2. Instructions to GST Officers
  3. Removal of difficulties .
  1. Service of notice in certain circumstances
  1. Rounding off of tax etc. .
  1. Effect of amendments, etc., of rules, notifications or orders
  1. Publication of rules and notifications and laying of rules before Parliament / State Legislature
  2. Anti-profiteering Measure

CHAPTER– XXVI

REPEAL AND SAVING

  1. Repeal and saving

CHAPTER XXVII 

TRANSITIONAL PROVISIONS

 

  1. General provisions
  1. Migration of existing taxpayers to GST
  1. Amount of CENVAT credit carried forward in a return to be allowed as input tax credit
  1. Unavailed cenvat credit on capital goods, not carried forward in a return, to be allowed in certain situations
  1. Credit of eligible duties and taxes in respect of inputs held in stock to be allowed in certain situations
  1. Credit of eligible duties and taxes in respect of inputs held in stock to be allowed in certain situations
  2. Credit of eligible duties and taxes in respect of inputs or input services during transit
  3. Credit of eligible duties and taxes on inputs held in stock to be allowed to a taxable person switching over from composition scheme .
  1. Exempted goods returned to the place of business on or after the appointed day
  2. Duty (Tax – in SGST Act) paid goods returned to the place of business on or after the appointed day
  3. Inputs removed for job work and returned on or after the appointed day
  4. Semi-finished goods removed for job work and returned on or after the appointed day
  5. Finished goods removed for carrying out certain processes and returned on or after the appointed day
  1. Issue of supplementary invoices, debit or credit notes where price is revised in pursuance of a contract
  1. Pending refund claims to be disposed of under earlier law
  2. Refund claims filed after the appointed day for goods cleared or services provided before the appointed day and exported before or after the appointed day to be disposed of under earlier law
  1. Refund claims filed after the appointed day for payments received and tax deposited before the appointed day in respect of services not provided
  2. Claim of cenvat credit to be disposed of under the earlier law
  3. Finalization of proceedings relating to output duty or tax liability.
  1. Treatment of the amount recovered or refunded in pursuance of assessment or adjudication proceedings
  1. Treatment of the amount recovered or refunded pursuant to revision of returns.
  1. Treatment of long term construction / works contracts
  1. Progressive or periodic supply of goods or services
  1. Taxability of supply of services in certain cases
  1. Taxability of supply of goods in certain cases
  1. Credit distribution of service tax by ISD
  1. Provision for transfer of unutilized Cenvat Credit by taxable person having centralized registration under the earlier law
  1. Tax paid on goods lying with agents to be allowed as credit
  1. Tax paid on capital goods lying with agents to be allowed as credit
  1. Treatment of branch transfers
  1. Goods sent on approval basis returned on or after the appointed day
  1. Deduction of tax source
  2. Transitional provisions for availing Cenvat credit in certain cases

SCHEDULE I

SCHEDULE II

SCHEDULE III

SCHEDULE IV

SCHEDULE V

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