Revised Model GST Law ( Nov 2016) of India
CHAPTER I
PRELIMINARY
CHAPTER II
ADMINISTRATION
5 Appointment of officers under the State Goods and Services Tax Act
- Powers of officers under the State Goods and Services Tax Act
- Powers of SGST/CGST officers under the Act
CHAPTER III
LEVY OF, AND EXEMPTION FROM, TAX
CHAPTER IV
TIME AND VALUE OF SUPPLY
CHAPTER V
INPUT TAX CREDIT
CHAPTER – VI
REGISTRATION
CHAPTER- VII
TAX INVOICE, CREDIT AND DEBIT NOTES
CHAPTER- VIII
RETURNS
CHAPTER-IX
PAYMENT OF TAX
CHAPTER-X .
TRANSFER OF INPUT TAX CREDIT
CHAPTER XI
REFUNDS
CHAPTER XII
ACCOUNTS AND RECORDS
CHAPTER – XIII
JOB WORK
CHAPTER – XIV
ELECTRONIC COMMERCE .
CHAPTER– XV
ASSESSMENT
CHAPTER- XVI
AUDIT
CHAPTER – XVII
DEMANDS AND RECOVERY
CHAPTER- XVIII
INSPECTION, SEARCH, SEIZURE AND ARREST
CHAPTER – XIX
OFFENCES AND PENALTIES
CHAPTER – XX
PROSECUTION AND COMPOUNDING OF OFFENCES
CHAPTER–XXI
APPEALS AND REVISION
CHAPTER– XXII
ADVANCE RULING
CHAPTER– XXIII
PRESUMPTION AS TO DOCUMENTS
CHAPTER– XXIV
LIABILITY TO PAY IN CERTAIN CASES
- Special provision regarding liability to pay tax, interest or penalty in certain cases
- Liability in other cases
CHAPTER– XXV .
MISCELLANEOUS PROVISIONS
- Power to collect statistics
- Disclosure of information required under section 141
- Test purchase of goods and/or services
- Drawal of samples
- Burden of Proof
- Persons discharging functions under the Act shall be deemed to be public servants ..
- Publication of rules and notifications and laying of rules before Parliament / State Legislature
- Anti-profiteering Measure
CHAPTER– XXVI
REPEAL AND SAVING
CHAPTER XXVII
TRANSITIONAL PROVISIONS
- Credit of eligible duties and taxes in respect of inputs held in stock to be allowed in certain situations
- Credit of eligible duties and taxes in respect of inputs or input services during transit
- Credit of eligible duties and taxes on inputs held in stock to be allowed to a taxable person switching over from composition scheme .
- Exempted goods returned to the place of business on or after the appointed day
- Duty (Tax – in SGST Act) paid goods returned to the place of business on or after the appointed day
- Inputs removed for job work and returned on or after the appointed day
- Semi-finished goods removed for job work and returned on or after the appointed day
- Finished goods removed for carrying out certain processes and returned on or after the appointed day
- Pending refund claims to be disposed of under earlier law
- 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
- Refund claims filed after the appointed day for payments received and tax deposited before the appointed day in respect of services not provided
- Claim of cenvat credit to be disposed of under the earlier law
- Finalization of proceedings relating to output duty or tax liability.