Revised Model GST Law ( Nov 2016) Section 145 Revised Model GST Law ( Nov 2016) Burden of Proof If any person claims that he is eligible for input tax credit the burden of proving such claim or claims shall lie on him.
Revised Model GST Law ( Nov 2016) Section 144 Revised Model GST Law ( Nov 2016) Drawal of samples The [Commissioner] of CGST/SGST or an officer authorized by him may take samples of goods from the possession of any taxable persons, where he considers it necessary, and provide a receipt for any samples so taken.
Revised Model GST Law ( Nov 2016) Section 143 Revised Model GST Law ( Nov 2016) Taking assistance from an IT professional If at any stage of scrutiny, enquiry, investigation or any other proceedings before him, any officer not below the rank of [Deputy/Assistant Commissioner] having regard to the nature and complexity of the case… Read More »
Revised Model GST Law ( Nov 2016) Section 142 Revised Model GST Law ( Nov 2016) Disclosure of information required under section 141 (1) No information of any individual return or part thereof, with respect to any matter given for the purposes of section 141 shall, without the previous consent in writing of the taxpayer… Read More »
Revised Model GST Law ( Nov 2016) Section 141 Revised Model GST Law ( Nov 2016) Power to collect statistics (1) The Commissioner, if it considers that for the purposes of the better administration of the Act, it is necessary so to do, may by notification, direct that statistics be collected relating to any matter… Read More »
Revised Model GST Law ( Nov 2016) Section 140 Revised Model GST Law ( Nov 2016) Penalty for failure to furnish information return If a person who is required to furnish an information return under section 139 fails to do so within the period specified in the notice issued under sub-section (3) thereof, the prescribed… Read More »
Revised Model GST Law ( Nov 2016) Section 139 Revised Model GST Law ( Nov 2016) Obligation to furnish information return (1) Any person, being — (a) a taxable person; or (b) a local authority or other public body or association; or (c) any authority of the State Government responsible for the collection of… Read More »
Revised Model GST Law ( Nov 2016) Section 138 Revised Model GST Law ( Nov 2016) GST compliance rating (1) Every taxable person shall be assigned a GST compliance rating score based on his record of compliance with the provisions of this Act. (2) The GST compliance rating score shall be determined on the… Read More »
Revised Model GST Law ( Nov 2016) Section 137 Revised Model GST Law ( Nov 2016) CHAPTER– XXV MISCELLANEOUS PROVISIONS Special Procedure for certain processes The Central/State Government may, on recommendation of the Council, by notification and subject to such conditions and safeguards as may be specified therein, in respect of certain classes of taxable… Read More »
Revised Model GST Law ( Nov 2016) Section 136 Revised Model GST Law ( Nov 2016) Liability in other cases (1) Where a taxable person is a firm or an association of persons or a Hindu Undivided Family and such firm, association or family has discontinued business- (a) the tax payable under this Act by… Read More »