Revised Model GST Law ( Nov 2016) Section 86 Revised Model GST Law ( Nov 2016) General penalty Any person, who contravenes any of the provisions of this Act or any rules made thereunder for which no penalty is separately provided for in this Act, shall be liable to a penalty which may extend to… Read More »
Revised Model GST Law ( Nov 2016) Section 85 Revised Model GST Law ( Nov 2016) CHAPTER – XIX OFFENCES AND PENALTIES Offences and penalties (1) Where a taxable person who – (i) supplies any goods and/or services without issue of any invoice or issues an incorrect or false invoice with regard to any such… Read More »
Revised Model GST Law ( Nov 2016) Section 84 Revised Model GST Law ( Nov 2016) Officers required to assist CGST/SGST officers (1) All officers of Police, Railways, Customs and those of State/Central Government engaged in collection of goods and services tax and all officers of State/Central Government engaged in the collection of land revenue,… Read More »
Revised Model GST Law ( Nov 2016) Section 83 Revised Model GST Law ( Nov 2016) Access to business premises (1) Any CGST/SGST officer authorized by the [Additional/Joint Commissioner of CGST or SGST] shall have access to any place of business of a registered taxable person to inspect books of account, documents, computers, computer programs,… Read More »
Revised Model GST Law ( Nov 2016) Section 82 Revised Model GST Law ( Nov 2016) Power to summon persons to give evidence and produce documents (1) Any [CGST/SGST officer], duly authorised by the competent authority in this behalf, shall have power to summon any person whose attendance he considers necessary either to give evidence… Read More »
Revised Model GST Law ( Nov 2016) Section 81 Revised Model GST Law ( Nov 2016) Power to arrest (1) If the [Commissioner of CGST or the Commissioner of SGST] has reason to believe that any person has committed an offence specified in clause (a),(b),(c),(d) or clause (e) of sub-section (1) of section 92 and… Read More »
Revised Model GST Law ( Nov 2016) Section 80 Revised Model GST Law ( Nov 2016) Inspection of goods in movement (1) The Central or a State Government may require the person in charge of a conveyance carrying any consignment of goods of value exceeding a specified amount to carry with him such documents as… Read More »
Revised Model GST Law ( Nov 2016) Section 79 Revised Model GST Law ( Nov 2016) CHAPTER- XVIII INSPECTION, SEARCH, SEIZURE AND ARREST Power of inspection, search and seizure (1) Where the CGST/SGST officer, not below the rank of Joint Commissioner, has reasons to believe that – (a) a taxable person has suppressed any transaction… Read More »
Revised Model GST Law ( Nov 2016) Section 78 Revised Model GST Law ( Nov 2016) Continuation and validation of certain recovery proceedings (1) Where any notice of demand in respect of any tax, penalty, interest or any other amount payable under this Act, (hereinafter in this section referred to as “Government dues”), is served… Read More »
Revised Model GST Law ( Nov 2016) Section 77 Revised Model GST Law ( Nov 2016) Provisional attachment to protect revenue in certain cases (1) Where during the pendency of any proceedings under section 60, 61, 62 , 66, 67 or 79 the Commissioner is of the opinion that for the purpose of protecting the… Read More »