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THE CENTRAL GOODS AND SERVICES TAX ACT, 2017

Section

Section Heading

CHAPTER – I - PRELIMINARY

1

Short title, extent and commencement

2

Definitions

CHAPTER – II - ADMINISTRATION

3

Officers under this Act

4

Appointment of officers

5

Powers of officers

6

Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances

CHAPTER – III - LEVY AND COLLECTION OF TAX

7

Scope of supply

8

Tax liability on composite and mixed supplies

9

Levy and collection

10

Composition levy

11

Power to grant exemption from tax

CHAPTER - IV - TIME AND VALUE OF SUPPLY

12

Time of supply of goods

13

Time of supply of services

14

Change in rate of tax in respect of supply of goods or services

15

Value of taxable supply

CHAPTER– V - INPUT TAX CREDIT

16

Eligibility and conditions for taking input tax credit

17

Apportionment of credit and blocked credits

18

Availability of credit in special circumstances

19

Taking input tax credit in respect of inputs and capital goods sent for job-work

20

Manner of distribution of credit by Input Service Distributor

21

Manner of recovery of credit distributed in excess

CHAPTER– VI - REGISTRATION

22

Persons liable for registration

23

Persons not liable for registration

24

Compulsory registration in certain cases

25

Procedure for registration

26

Deemed registration

27

Special provisions relating to casual taxable person and non-resident taxable person

28

Amendment of registration

29

Cancellation of registration

30

Revocation of cancellation of registration

CHAPTER – VII - TAX INVOICE, CREDIT AND DEBIT NOTES

31

Tax invoice

32

Prohibition of unauthorized collection of tax

33

Amount of tax to be indicated in tax invoice and other document

34

Credit and debit notes

CHAPTER – VIII - ACCOUNTS AND RECORDS

35

Accounts and other records

36

Period of retention of accounts

CHAPTER– IX - RETURNS

37

Furnishing details of outward supplies

38

Furnishing details of inward supplies

39

Furnishing of returns

40

First return

41

Claim of input tax credit and provisional acceptance thereof

42

Matching, reversal and reclaim of input tax credit

43

Matching, reversal and reclaim of reduction in output tax liability

44

Annual return

45

Final return

46

Notice to return defaulters

47

Levy of late fee

48

Goods and services tax practitioners

CHAPTER – X - PAYMENT OF TAX

49

Payment of tax, interest, penalty and other amounts

50

Interest on delayed payment of tax

51

Tax deduction at source

52

Collection of tax at source

53

Transfer of input tax credit

CHAPTER – XI - REFUNDS

54

Refund of tax

55

Refund in certain cases

56

Interest on delayed refunds

57

Consumer Welfare Fund

58

Utilisation of Fund

 CHAPTER– XII - ASSESSMENT

59

Self-assessment

60

Provisional assessment

61

Scrutiny of returns

62

Assessment of non-filers of returns

63

Assessment of unregistered persons

64

Summary assessment in certain special cases

CHAPTER– XIII - AUDIT

65

Audit by tax authorities

66

Special audit

CHAPTER– XIV - INSPECTION, SEARCH, SEIZURE AND ARREST

67

Power of inspection, search and seizure

68

Inspection of goods in movement

69

Power to arrest

70

Power to summon persons to give evidence and produce documents

71

Access to business premises

72

Officers to assist proper officers

 CHAPTER– XV - DEMANDS AND RECOVERY

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 wilful misstatement or suppression of facts

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 wilful misstatement or suppression of facts

75

General provisions relating to determination of tax

76

Tax collected but not paid to Government

77

Tax wrongfully collected and paid to Central Government or State Government

78

Initiation of recovery proceedings

79

Recovery of tax

80

Payment of tax and other amount in instalments

81

Transfer of property to be void in certain cases

82

Tax to be first charge on property

83

Provisional attachment to protect revenue in certain cases

84

Continuation and validation of certain recovery proceedings

CHAPTER– XVI - LIABILITY TO PAY IN CERTAIN CASES

85

Liability in case of transfer of business

86

Liability of agent and principal

87

Liability in case of amalgamation or merger of companies

88

Liability in case of company in liquidation

89

Liability of directors of private company

90

Liability of partners of firm to pay tax

91

Liability of guardians, trustees, etc

92

Liability of Court of Wards, etc

93

Special provisions regarding liability to pay tax, interest or penalty in certain cases

94

Liability in other cases

CHAPTER– XVII - ADVANCE RULING

95

Definitions

96

Authority for advance Ruling

97

Application for advance ruling

98

Procedure on receipt of application

99

Appellate Authority for Advance Ruling

100

Appeal to Appellate Authority

101

Orders of Appellate Authority

102

Rectification of advance ruling

103

Applicability of advance ruling

104

Advance ruling to be void in certain circumstances

105

Powers of Authority and Appellate Authority

106

Procedure of Authority and Appellate Authority

CHAPTER– XVIII - APPEALS AND REVISION

107

Appeals to Appellate Authority

108

Powers of Revisional Authority

109

Constitution of Appellate Tribunal and Benches thereof

110

President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc

111

Procedure before Appellate Tribunal

112

Appeals to Appellate Tribunal

113

Orders of Appellate Tribunal

114

Financial and administrative powers of President

115

Interest on refund of amount paid for admission of appeal

116

Appearance by authorized representative

117

Appeal to High Court

118

Appeal to Supreme Court

119

Sums due to be paid notwithstanding appeal, etc

120

Appeal not to be filed in certain cases

121

Non appealable decisions and orders

CHAPTER– XIX - OFFENCES AND PENALTIES

122

Penalty for certain offences

123

Penalty for failure to furnish information return

124

Fine for failure to furnish statistics

125

General penalty

126

General disciplines related to penalty

127

Power to impose penalty in certain cases

128

Power to waive penalty or fee or both

129

Detention, seizure and release of goods and conveyances in transit

130

Confiscation of goods or conveyances and levy of penalty

131

Confiscation or penalty not to interfere with other punishments

132

Punishment for certain offences

133

Liability of officers and certain other persons

134

Cognizance of offences

135

Presumption of culpable mental state

136

Relevancy of statements under certain circumstances

137

Offences by companies

138

Compounding of offences

CHAPTER– XX - TRANSITIONAL PROVISIONS

139

Migration of existing taxpayers

140

Transitional arrangements for input tax credit

141

Transitional provisions relating to job work

142

Miscellaneous transitional provisions

CHAPTER–XXI - MISCELLANEOUS

143

Job work procedure

144

Presumption as to documents in certain cases

145

Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence

146

Common Portal

147

Deemed exports

148

Special procedure for certain processes

149

Goods and services tax compliance rating

150

Obligation to furnish information return

151

Power to collect statistics

152

Bar on disclosure of information

153

Taking assistance from an expert

154

Power to take samples

155

Burden of proof

156

Persons deemed to be public servants

157

Protection of action taken under this Act

158

Disclosure of information by a public servant

159

Publication of information in respect of persons in certain cases

160

Assessment proceedings, etc., not to be invalid on certain grounds

161

Rectification of errors apparent on the face of record

162

Bar on jurisdiction of civil courts

163

Levy of fee

164

Power of Government to make rules

165

Power to make regulations

166

Laying of rules, regulations and notifications

167

Delegation of powers

168

Power to issue instructions or directions

169

Service of notice in certain circumstances

170

Rounding off of tax, etc

171

Anti-profiteering measure

172

Removal of difficulties

173

Amendment of Act 32 of 1994

174

Repeal and saving

SCHEDULES

I

Activities to be Treated as Supply even if made Without Consideration

II

Activities to be Treated as Supply of Goods or Supply of Services

III

Activities or Transactions which shall be Treated neither as Supply of Goods nor as Supply of Services