Revised Model GST Law ( Nov 2016) Section 185 Revised Model GST Law ( Nov 2016) Treatment of the amount recovered or refunded pursuant to revision of returns (1) Where any return, furnished under the earlier law, is revised after the appointed day and if, pursuant to such revision, any amount is found to be recoverable… Read More »
Revised Model GST Law ( Nov 2016) Section 184 Revised Model GST Law ( Nov 2016) Treatment of the amount recovered or refunded in pursuance of assessment or adjudication proceedings (1) Where in pursuance of an assessment or adjudication proceedings instituted, whether before, on or after the appointed day, under the earlier law, any amount of… Read More »
Revised Model GST Law ( Nov 2016) Section 183 Revised Model GST Law ( Nov 2016) Finalization of proceedings relating to output duty or tax liability (1) Every proceeding of appeal, revision, review or reference relating to any output duty or tax liability initiated whether before, on or after the appointed day, shall be disposed… Read More »
Revised Model GST Law ( Nov 2016) Section 182 Revised Model GST Law ( Nov 2016) Claim of cenvat credit to be disposed of under the earlier law (1) Every proceeding of appeal, revision, review or reference relating to a claim for CENVAT credit initiated whether before, on or after the appointed day, under the… Read More »
Revised Model GST Law ( Nov 2016) Section 181 Revised Model GST Law ( Nov 2016) Refund claims filed after the appointed day for payments received and tax deposited before the appointed day in respect of services not provided Every claim for refund of tax deposited under the earlier law in respect of services not provided, filed… Read More »
Revised Model GST Law ( Nov 2016) Section 180 Revised Model GST Law ( Nov 2016) Refund claims filed after the appointed day for goods cleared or services provided before the appointed day and exported before or after the appointed day to be disposed of under earlier law Every claim for refund of any duty or tax… Read More »
Revised Model GST Law ( Nov 2016) Section 179 Revised Model GST Law ( Nov 2016) Pending refund claims to be disposed of under earlier law Every claim for refund filed by any person before or after the appointed day, for refund of any amount of cenvat credit, duty, tax or interest paid before the… Read More »
Revised Model GST Law ( Nov 2016) Section 178 Revised Model GST Law ( Nov 2016) Issue of supplementary invoices, debit or credit notes where price is revised in pursuance of a contract (1) Where, in pursuance of a contract entered into prior to the appointed day, the price of any goods and/or services is revised… Read More »
Revised Model GST Law ( Nov 2016) Section 177 Revised Model GST Law ( Nov 2016) Finished goods removed for carrying out certain processes and returned on or after the appointed day Where any excisable goods manufactured in a factory had been removed without payment of duty for carrying out tests or any other process… Read More »
Revised Model GST Law ( Nov 2016) Section 176 Revised Model GST Law ( Nov 2016) Semi-finished goods removed for job work and returned on or after the appointed day (1) Where any semi-finished goods had been removed from the factory to any other premises for carrying out certain manufacturing processes in accordance with the… Read More »