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MODEL
STATE GOODS AND SERVICES TAX ACT
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Section |
Section
Heading |
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CHAPTER – I
- PRELIMINARY |
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1 |
Short title, extent and commencement
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2 |
Definitions
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3 |
Meaning and scope of supply |
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CHAPTER
– II
- ADMINISTRATION |
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4 |
Classes of officers under the State Goods and Services Tax Act
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5 |
Appointment of officers under the State Goods and Services Tax Act |
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6 |
Powers of officers under the State Goods and Services Tax Act |
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7 |
Powers of SGST/CGST officers under the Act |
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CHAPTER – III
- LEVY OF, AND EXEMPTION FROM, TAX |
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8 |
Levy and Collection of Central/State Goods and Services Tax
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9 |
Compounded levy |
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10 |
Taxable person
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11 |
Power to grant exemption from tax
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CHAPTER - IV - TIME AND VALUE OF SUPPLY |
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12 |
Time of supply of goods
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13 |
Time of supply of services
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14 |
Change in rate of tax in respect of supply of services
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15 |
Value of taxable supply
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CHAPTER– V
- INPUT TAX CREDIT |
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16 |
Eligibility and conditions for taking input tax credit |
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17 |
Apportionment of credit and blocked credits |
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18 |
Availability of credit in special circumstances |
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19 |
Manner of recovery of credit distributed in excess |
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20 |
Taking input tax credit in respect of inputs sent for job work |
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21 |
Manner of distribution of credit by Input Service Distributor |
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22 |
Manner of recovery of credit distributed in excess |
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CHAPTER– VI
- REGISTRATION |
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23 |
Registration |
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24 |
Special provisions relating to casual taxable person and non-resident taxable
person
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25 |
Amendment of registration
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26 |
Cancellation of registration |
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27 |
Revocation of cancellation of registration |
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CHAPTER – VII
- TAX INVOICE, CREDIT AND DEBIT NOTES |
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28 |
Tax invoice
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29 |
Tax not to be collected by unregistered taxable person |
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30 |
Amount of tax to be indicated in tax invoice and other documents |
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31 |
Credit and debit notes |
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CHAPTER – VIII
- RETURNS |
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32 |
Furnishing details of outward supplies
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33 |
Furnishing details of inward supplies |
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34 |
Returns |
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35 |
First Return |
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36 |
Claim of input tax credit and provisional acceptance thereof |
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37 |
Matching, reversal and re-claim of input tax credit
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38 |
Matching, reversal and re-claim of reduction in output tax liability |
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39 |
Annual return |
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40 |
Final return |
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41 |
Notice to return defaulters |
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42 |
Levy of late fee |
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43 |
Tax Return Preparers |
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CHAPTER– IX
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PAYMENT OF TAX |
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44 |
Payment of tax, interest, penalty, and other amounts |
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45 |
Interest on delayed payment of tax |
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46 |
Tax deduction at source |
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PART – X
- TRANSFER OF INPUT TAX CREDIT |
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47 |
Transfer of input tax credit |
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PART – XI
- REFUNDS |
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48 |
Refund of tax |
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49 |
Refund in certain cases |
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50 |
Interest on delayed refunds |
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51 |
Consumer Welfare Fund |
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52 |
Utilization of the Fund |
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CHAPTER– XII
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ACCOUNTS AND RECORDS |
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53 |
Accounts and other records |
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54 |
Period of retention of accounts |
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CHAPTER– XIII -
JOB WORK |
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55 |
Special procedure for removal of goods for certain purposes |
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CHAPTER– XIV
-
ELECTRONIC COMMERCE |
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56 |
Collection of tax at source |
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CHAPTER– XV
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ASSESSMENT |
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57 |
Self-assessment
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58 |
Provisional assessment |
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59 |
Scrutiny of returns |
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60 |
Assessment of non-filers of returns |
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61 |
Assessment of unregistered persons |
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62 |
Summary assessment in certain special cases |
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CHAPTER– XVI -
AUDIT |
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63 |
Audit by tax authorities |
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64 |
Special audit |
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65 |
Power of CAG to call for information |
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CHAPTER– XVII
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DEMANDS AND RECOVERY |
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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 |
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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 |
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68 |
General provisions relating to determination of tax |
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69 |
Tax collected but not deposited with the Central or a State Government |
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70 |
Tax wrongfully collected and deposited with the Central or a State Government |
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71 |
Initiation of recovery proceedings |
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72 |
Recovery of tax |
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73 |
Bar on recovery proceedings |
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74 |
Payment of tax and other amount in installments |
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75 |
Transfer of property to be void in certain cases |
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76 |
Tax to be first charge on property |
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77 |
Provisional attachment to protect revenue in certain cases |
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78 |
Continuation and validation of certain recovery proceedings |
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CHAPTER– XVIII -
INSPECTION, SEARCH, SEIZURE AND ARREST |
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79 |
Power of inspection, search and seizure |
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80 |
Inspection of goods in movement |
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81 |
Power to arrest |
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82 |
Power to summon persons to give evidence and produce documents |
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83 |
Access to business premises |
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84 |
Officers required assisting CGST/SGST Officers |
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CHAPTER– XIX
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OFFENCES AND PENALTIES |
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85 |
Offences and penalties |
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86 |
General penalty |
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87 |
General disciplines related to penalty |
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88 |
Detention of goods and conveyances, and levy of penalty |
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89 |
Confiscation of goods and levy of penalty |
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90 |
Confiscation of conveyances |
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91 |
Confiscation or penalty
not to interfere with other punishments |
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CHAPTER– XX - PROSECUTION AND
COMPOUNDING OF OFFENCES |
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92 |
Prosecution |
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93 |
Cognizance of offences |
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94 |
Presumption of culpable mental state |
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95 |
Relevancy of statements under certain circumstances |
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96 |
Offences by companies and certain other persons |
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97 |
Compounding of offences |
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CHAPTER–XXI -
APPEALS AND REVISION |
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98 |
Appeals to First Appellate Authority |
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99 |
Revisional powers of Commissioner |
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100 |
Constitution of the National Appellate Tribunal |
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101 |
Appeals to the Appellate Tribunal |
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102 |
Orders of Appellate Tribunal |
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103 |
Procedure of Appellate Tribunal |
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104 |
Interest on delayed refund of pre-deposit |
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105 |
Appearance by authorised representative |
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106 |
Appeal to the High Court |
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107 |
Appeal to the Supreme Court |
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108 |
Hearing before Supreme Court |
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109 |
Sums due to be paid notwithstanding appeal etc |
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110 |
Exclusion of time taken for copy |
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111 |
Appeal not to be filed in certain cases |
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112 |
Non appealable decisions and orders |
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CHAPTER– XXII -
ADVANCE RULING |
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113 |
Definitions |
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114 |
Authority for Advance Ruling |
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115 |
Appellate Authority for Advance Ruling |
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116 |
Application for advance ruling |
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117 |
Procedure on receipt of application |
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118 |
Appeal to the Appellate Authority |
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119 |
Orders of Appellate Authority |
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120 |
Rectification of advance ruling |
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121 |
Applicability of advance ruling |
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122 |
Advance ruling to be void in certain circumstances |
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123 |
Powers of the Authority and Appellate Authority |
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124 |
Procedure of the Authority and Appellate Authority |
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CHAPTER– XXIII
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PRESUMPTION AS TO DOCUMENTS
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125 |
Presumption as to documents in certain cases |
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126 |
Admissibility of micro films, facsimile copies of documents and computer printouts
as documents and as evidence |
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CHAPTER- XXIV
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LIABILITY TO PAY IN CERTAIN CASES |
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127 |
Liability in case of transfer of business |
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128 |
Liability of agent and principal |
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129 |
Liability in case of amalgamation/merger of companies |
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130 |
Liability in case of company in liquidation |
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131 |
Liability of directors of private company |
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132 |
Liability of partners of firm to pay tax |
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133 |
Liability of guardians, trustees etc |
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134 |
Liability of Court of Wards etc. |
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135 |
Special provision regarding liability to pay tax in certain cases |
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136 |
Liability in other cases |
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CHAPTER– XXV
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MISCELLANEOUS PROVISIONS |
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137 |
Special Procedure for certain processes |
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138 |
GST compliance rating |
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139 |
Obligation to furnish information return |
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140 |
Penalty for failure to furnish information return |
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141 |
Power to collect statistics |
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142 |
Disclosure of information required under section 119 |
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143 |
Test purchase of goods and/or services |
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144 |
Drawal of samples |
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145 |
Burden of Proof |
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146 |
Persons discharging functions under the Act shall be deemed to be public
servants |
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147 |
Indemnity |
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148 |
Disclosure of information by a public servant |
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149 |
Publication of information respecting persons in certain cases |
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150 |
Assessment proceedings, etc. not to be invalid on certain grounds |
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151 |
Rectification of mistakes or errors apparent from record |
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152 |
Bar of jurisdiction of civil courts |
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153 |
Levy of fees |
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154 |
Power of Central (or State) Government to make rules |
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155 |
General power to make Regulations |
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156 |
Delegation of powers |
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157 |
NIL |
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158 |
Removal of difficulties |
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159 |
Service of Notice in certain circumstances |
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160 |
Rounding off of tax etc |
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161 |
Effect of amendments, etc., of rules, notifications or orders |
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162 |
Publication of rules and notifications and laying of rules before Parliament / State
Legislature |
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163 |
Anti-profiteering Measure |
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CHAPTER– XXVI
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REPEAL AND SAVING |
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164 |
Repeal and saving |
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CHAPTER– XXV
TRANSITIONAL PROVISIONS |
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165 |
General provisions |
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166 |
Migration of existing taxpayers to GST |
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167 |
Amount of CENVAT credit carried forward in a return to be allowed as input
tax credit |
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168 |
Unavailed cenvat credit on capital goods, not carried forward in a return, to be
allowed in certain situations |
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169 |
Credit of eligible duties and taxes in respect of inputs held in stock to be allowed in
certain situations |
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170 |
NIL |
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171 |
Credit of eligible duties and taxes in respect of inputs or input services during transit |
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172 |
Credit of eligible duties and taxes on inputs held in stock to be allowed to a
taxable person switching over from composition scheme |
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173 |
Exempted goods returned to the place of business on or after the appointed
day |
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174 |
Duty paid goods returned to the place of business on or after the appointed
day |
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175 |
Inputs removed for job work and returned on or after the appointed day |
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176 |
Semi-finished goods removed for job work and returned on or after the
appointed day |
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177 |
Finished goods removed for carrying out certain processes and returned on
or after the appointed day |
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178 |
Issue of supplementary invoices, debit or credit notes where price is revised
in pursuance of a contract |
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179 |
Pending refund claims to be disposed of under earlier law |
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180 |
NIL |
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181 |
NIL |
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182 |
Claim of cenvat credit to be disposed of under the earlier law |
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183 |
Finalization of proceedings relating to output duty liability |
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184 |
Treatment of the amount recovered or refunded in pursuance of assessment
or adjudication proceedings |
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185 |
Treatment of the amount recovered or refunded pursuant to revision of
returns |
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186 |
Treatment of long term construction / works contracts |
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187 |
Progressive or periodic supply of goods or services |
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188 |
Taxability of supply of services in certain cases |
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189 |
Taxability of supply of goods in certain cases |
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190 |
NIL |
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191 |
NIL |
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192 |
Tax paid on goods lying with agents to be allowed as credit |
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193 |
Tax paid on capital goods lying with agents to be allowed as credit |
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194 |
Treatment of branch transfers |
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195 |
Goods sent on approval basis returned on or after the appointed day |
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196 |
Deduction of tax source |
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197 |
NIL |
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SCHEDULES
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I |
Matters
to be Treated as Supply without
Consideration |
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II |
Matters
to be Treated as Supply of Goods or
Services |
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III |
Activities
or Transactions which shall be Treated
neither as Supply of Goods nor a Supply
of Services |
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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 |
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V |
Persons
Liable to be Registered |
