MODEL GST LAW

We have presented here the MODEL GST LAW made available by the GST Council Secretariat, November, 2016

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This pdf file contains the Model CGST / SGST Act and IGST Act.

 

GST Draft Act
GST Draft Rules

CGST ACT SGST ACT

GST (Compensation Law)

 

MODEL CENTRAL GOODS AND SERVICES TAX ACT

Section

Section Heading

CHAPTER – I - PRELIMINARY

1

Short title, extent and commencement

2

Definitions

3

Meaning and scope of supply

CHAPTER – II - ADMINISTRATION

4

Classes of officers under the Central Goods and Services Tax Act

5

Appointment of officers under the Central Goods and Services Tax Act

6

Powers of officers under the Central Goods and Services Tax Act

7

Powers of SGST/CGST officers under the Act

CHAPTER – III - LEVY OF, AND EXEMPTION FROM, TAX

8

Levy and Collection of Central/State Goods and Services Tax

9

Compounded levy

10

Taxable person

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 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

Recovery of Input Tax Credit and Interest thereon

20

Taking input tax credit in respect of inputs sent for job work

21

Manner of distribution of credit by Input Service Distributor

22

Manner of recovery of credit distributed in excess

CHAPTER– VI - REGISTRATION

23

Registration

24

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

25

Amendment of registration

26

Cancellation of registration

27

Revocation of cancellation of registration

CHAPTER – VII - TAX INVOICE, CREDIT AND DEBIT NOTES

28

Tax invoice

29

Tax not to be collected by unregistered taxable person

30

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

31

Credit and debit notes

CHAPTER – VIII - RETURNS

32

Furnishing details of outward supplies

33

Furnishing details of inward supplies

34

Returns

35

First Return

36

Claim of input tax credit and provisional acceptance thereof

37

Matching, reversal and re-claim of input tax credit

38

Matching, reversal and re-claim of reduction in output tax liability

39

Annual return

40

Final return

41

Notice to return defaulters

42

Levy of late fee

43

Tax Return Preparers

CHAPTER– IX - PAYMENT OF TAX

44

Payment of tax, interest, penalty, and other amounts

45

Interest on delayed payment of tax

46

Tax deduction at source

PART – X - TRANSFER OF INPUT TAX CREDIT

47

Transfer of input tax credit

PART – XI - REFUNDS

48

Refund of tax

49

Refund in certain cases

50

Interest on delayed refunds

51

Consumer Welfare Fund

52

Utilization of the Fund

 CHAPTER– XII - ACCOUNTS AND RECORDS

53

Accounts and other records

54

Period of retention of accounts

CHAPTER– XIII - JOB WORK

55

Special procedure for removal of goods for certain purposes

CHAPTER– XIV - ELECTRONIC COMMERCE

56

Collection of tax at source

 CHAPTER– XV - ASSESSMENT

57

Self-assessment

58

Provisional assessment

59

Scrutiny of returns

60

Assessment of non-filers of returns

61

Assessment of unregistered persons

62

Summary assessment in certain special cases

CHAPTER– XVI AUDIT

63

Audit by tax authorities

64

Special audit

65

Power of CAG to call for information

CHAPTER– XVII - DEMANDS AND RECOVERY

66

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

67

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

68

General provisions relating to determination of tax

69

Tax collected but not deposited with the Central or a State Government

70

Tax wrongfully collected and deposited with the Central or a State Government

71

Initiation of recovery proceedings

72

Recovery of tax

73

Bar on recovery proceedings

74

Payment of tax and other amount in installments

75

Transfer of property to be void in certain cases

76

Tax to be first charge on property

77

Provisional attachment to protect revenue in certain cases

78

Continuation and validation of certain recovery proceedings

CHAPTER– XVIII - INSPECTION, SEARCH, SEIZURE AND ARREST

79

Power of inspection, search and seizure

80

Inspection of goods in movement

81

Power to arrest

82

Power to summon persons to give evidence and produce documents

83

Access to business premises

84

Officers required assisting CGST/SGST Officers

CHAPTER– XIX - OFFENCES AND PENALTIES

85

Offences and penalties

86

General penalty

87

General disciplines related to penalty

88

Power of Adjudication

89

Detention and release of goods and conveyances in transit

90

Confiscation of goods or conveyances and levy of penalty

91

Confiscation or penalty not to interfere with other punishments

CHAPTER– XX - PROSECUTION AND COMPOUNDING OF OFFENCES

92

Prosecution

93

Cognizance of offences

94

Presumption of culpable mental state

95

Relevancy of statements under certain circumstances

96

Offences by companies and certain other persons

97

Compounding of offences

CHAPTER–XXI - APPEALS AND REVISION

98

Appeals to First Appellate Authority

99

Revisional powers of Chief Commissioner or Commissioner

100

Constitution of the National Appellate Tribunal

101

Appeals to the Appellate Tribunal

102

Orders of Appellate Tribunal

103

Procedure of Appellate Tribunal

104

Interest on refund of pre-deposit

105

Appearance by authorised representative

106

Appeal to the High Court

107

Appeal to the Supreme Court

108

Hearing before Supreme Court

109

Sums due to be paid notwithstanding appeal etc.

110

Exclusion of time taken for copy

111

Appeal not to be filed in certain cases

112

Non Appealable decisions and orders

CHAPTER– XXII - ADVANCE RULING

113

Definitions

114

Authority for Advance Ruling

115

Appellate Authority for Advance Ruling

116

Application for advance ruling

117

Procedure on receipt of application

118

Appeal to the Appellate Authority

119

Orders of Appellate Authority

120

Rectification of advance ruling

121

Applicability of advance ruling

122

Advance ruling to be void in certain circumstances

123

Powers of the Authority and Appellate Authority

124

Procedure of the Authority and Appellate Authority

CHAPTER– XXIII - PRESUMPTION AS TO DOCUMENTS

125

Presumption as to documents in certain cases

126

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

CHAPTER- XXIV LIABILITY TO PAY IN CERTAIN CASES

127

Liability in case of transfer of business

128

Liability of agent and principal

129

Liability in case of amalgamation/merger of companies

130

Liability in case of company in liquidation

131

Liability of directors of private company

132

Liability of partners of firm to pay tax

133

Liability of guardians, trustees etc

134

Liability of Court of Wards etc.

135

Special provision regarding liability to pay tax in certain cases

136

Liability in other cases

CHAPTER– XXV - MISCELLANEOUS PROVISIONS

137

Special Procedure for certain processes

138

GST compliance rating

139

Obligation to furnish information return

140

Penalty for failure to furnish information return

141

Power to collect statistics

142

Disclosure of information required under section 141

143

Test purchase of goods and/or services

144

Drawal of samples

145

Burden of Proof

146

Persons discharging functions under the Act shall be deemed to be public servants

147

Indemnity

148

Disclosure of information by a public servant

149

Publication of information respecting persons in certain cases

150

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

151

Rectification of mistakes or errors apparent from record

152

Bar of jurisdiction of civil courts

153

Levy of fees

154

Power of Central (or State) Government to make rules

155

General power to make Regulations

156

Delegation of powers

157

Instructions to GST Officers

158

Removal of difficulties

159

Service of Notice in certain circumstances

160

Rounding off of tax etc

161

Effect of amendments, etc., of rules, notifications or orders

162

Publication of rules and notifications and laying of rules before Parliament / State Legislature

163

Anti-profiteering Measure Legislature

CHAPTER– XXVI -  REPEAL AND SAVING

164

Repeal and saving

CHAPTER– XXVII -  TRANSITIONAL PROVISIONS

165

General provisions

166

Migration of existing taxpayers to GST

167

Amount of CENVAT credit carried forward in a return to be allowed as input tax credit

168

Unavailed cenvat credit on capital goods, not carried forward in a return, to be allowed in certain situations

169

Credit of eligible duties and taxes in respect of inputs held in stock to be allowed in certain situations

170

Credit of eligible duties and taxes in respect of inputs held in stock to be allowed in certain situations

171

Credit of eligible duties and taxes in respect of inputs or input services during transit

172

Credit of eligible duties and taxes on inputs held in stock to be allowed to a taxable person switching over from composition scheme

173

Exempted goods returned to the place of business on or after the appointed day

174

Duty (Tax – in SGST Act) paid goods returned to the place of business on or after the appointed day

175

Inputs removed for job work and returned on or after the appointed day

176

Semi-finished goods removed for job work and returned on or after the appointed day 143

177

Finished goods removed for carrying out certain processes and returned on or after the appointed day

178

Issue of supplementary invoices, debit or credit notes where price is revised in pursuance of a contract

179

Pending refund claims to be disposed of under earlier law

180

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

181

Refund claims filed after the appointed day for payments received and tax deposited before the appointed day in respect of services not provided

182

Claim of cenvat credit to be disposed of under the earlier law

183

Finalization of proceedings relating to output duty or tax liability

184

Treatment of the amount recovered or refunded in pursuance of assessment or adjudication proceedings

185

Treatment of the amount recovered or refunded pursuant to revision of retur

186

Treatment of long term construction / works contracts

187

Progressive or periodic supply of goods or services

188

Taxability of supply of services in certain cases

189

Taxability of supply of goods in certain cases

190

Credit distribution of service tax by ISD

191

Provision for transfer of unutilized Cenvat Credit by taxable person having centralized registration under the earlier law

192

NIL

193

NIL

194

NIL

195

NIL

196

Deduction of tax source

197

Transitional provisions for availing Cenvat credit in certain cases

SCHEDULES

I

Matters to be Treated as Supply without Consideration

II

Matters to be Treated as Supply of Goods or Services

III

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

IV

Activities or transactions in respect of which the Central Government, a State Government or any Local Authority shall not be regarded as a taxable person

V

Persons Liable to be Registered