Revised Model GST Law ( Nov 2016) Taxable person (1) Taxable Person means a person who is registered or liable to be registered under Schedule V of this Act. (2) A person who has obtained or is required to obtain more than one registration, whether in one State or more than one State, shall, in… Read More »
Revised Model GST Law ( Nov 2016) Composition Levy (1) Notwithstanding anything to the contrary contained in the Act but subject to subsection (3) of section 8, on the recommendation of the Council, the proper officer of the Central or a State Government may, subject to such conditions and restrictions as may be prescribed, permit… Read More »
Revised Model GST Law ( Nov 2016) CHAPTER III LEVY OF, AND EXEMPTION FROM, TAX Levy and Collection of Central/State Goods and Services Tax (1) There shall be levied a tax called the Central/State Goods and Services Tax (CGST/SGST) on all intra-State supplies of goods and/or services on the value determined under section 15 and… Read More »
Revised Model GST Law ( Nov 2016) [Powers of SGST/CGST officers under the Act (Draft I) (1) Notwithstanding anything contained in this Act, the proper officers for the purposes of any one or more sections (……………………….) of the {SGST/CGST Act}, shall be deemed to be the proper officers for the purposes of the corresponding section… Read More »
Revised Model GST Law ( Nov 2016) Powers of officers under the State Goods and Services Tax Act (1) Subject to such conditions and limitations as the Commissioner may impose, an officer of the State Goods and Services Tax may exercise the powers and discharge the duties conferred or imposed on him under this Act.… Read More »
Revised Model GST Law ( Nov 2016) Powers of officers under the Central Goods and Services Tax Act (1) Subject to such conditions and limitations as the Board may impose, an officer of the Central Goods and Services Tax may exercise the powers and discharge the duties conferred or imposed on him under this Act.… Read More »
Revised Model GST Law ( Nov 2016) 5 Appointment of officers under the State Goods and Services Tax Act (1) The Government may appoint such persons as it may think fit to be officers under the State Goods and Services Tax Act: PROVIDED that the persons appointed as officers under the Central Goods and Services… Read More »
Revised Model GST Law ( Nov 2016) Appointment of officers under the Central Goods and Services Tax Act (1) The Board may appoint such persons as it may think fit to be officers under the Central Goods and Services Tax Act. PROVIDED that the persons appointed as officers under the State Goods and Services Tax… Read More »
Revised Model GST Law ( Nov 2016) CHAPTER II Classes of officers under the State Goods and Services Tax Act (1) There shall be the following classes of officers and persons under the State Goods and Services Tax Act namely. (a) [Principal/Chief] Commissioner of SGST, (b) Special Commissioners of SGST, (c) Additional Commissioners of SGST,… Read More »
Revised Model GST Law ( Nov 2016) CHAPTER II ADMINISTRATION Classes of officers under the Central Goods and Services Tax Act (1) There shall be the following classes of officers under the Central Goods and Services Tax Act, namely; (a) Principal Chief Commissioners of CGST or Principal Directors General of CGST, (b) Chief Commissioners of… Read More »