Revised Model GST Law ( Nov 2016) Section 125 Revised Model GST Law ( Nov 2016) CHAPTER– XXIII PRESUMPTION AS TO DOCUMENTS Presumption as to documents in certain cases Where any document- (i) is produced by any person under the Act or any other law, or (ii) has been seized from the custody or control… Read More »
Revised Model GST Law ( Nov 2016) Section 124 Revised Model GST Law ( Nov 2016) Procedure of the Authority and the Appellate Authority The Authority or, as the case may be, the Appellate Authority shall, subject to the provisions of this Chapter, have power to regulate its own procedure in all matters arising out… Read More »
Revised Model GST Law ( Nov 2016) Section 123 Revised Model GST Law ( Nov 2016) Powers of the Authority and Appellate Authority (1) The Authority or, as the case may be, the Appellate Authority shall, for the purpose of exercising its powers regarding discovery and inspection, enforcing the attendance of any person and examining… Read More »
Revised Model GST Law ( Nov 2016) Section 122 Revised Model GST Law ( Nov 2016) Advance Ruling to be void in certain circumstances (1) Where the Authority or, as the case may be, the Appellate Authority finds that advance ruling pronounced by it under sub-section (4) of section 117 or under sub-section (1) of… Read More »
Revised Model GST Law ( Nov 2016) Section 121 Revised Model GST Law ( Nov 2016) Applicability of Advance Ruling (1) The advance ruling pronounced by the Authority or, as the case may be, the Appellate Authority under this chapter shall be binding only – (a) on the applicant who had sought it in respect… Read More »
Revised Model GST Law ( Nov 2016) Section 120 Revised Model GST Law ( Nov 2016) Rectification of Advance Ruling The Authority or, as the case may be, the Appellate Authority may amend any order passed by it under section 117 or section 119 , as the case may be, so as to rectify any… Read More »
Revised Model GST Law ( Nov 2016) Section 119 Revised Model GST Law ( Nov 2016) Orders of the Appellate Authority (1) The Appellate Authority may, after giving the parties to the appeal, an opportunity of being heard, pass such order as it thinks fit, confirming or modifying the ruling appealed against. (2) The order… Read More »
Revised Model GST Law ( Nov 2016) Section 118 Revised Model GST Law ( Nov 2016) Appeal to the Appellate Authority (1) The prescribed or jurisdictional CGST/SGST officer or, as the case may be, an applicant aggrieved by any advance ruling pronounced under sub-section (4) of section 117, may appeal to the Appellate Authority. (2)… Read More »
Revised Model GST Law ( Nov 2016) Section 117 Revised Model GST Law ( Nov 2016) Procedure on receipt of application (1) On receipt of an application, the Authority shall cause a copy thereof to be forwarded to the officers as may be prescribed and, if necessary, call upon him to furnish the relevant records:… Read More »
Revised Model GST Law ( Nov 2016) Section 116 Revised Model GST Law ( Nov 2016) Application for Advance Ruling (1) An applicant desirous of obtaining an advance ruling under this Chapter may make an application in such form and in such manner as may be prescribed, stating the question on which the advance ruling… Read More »