Revised Model GST Law ( Nov 2016) of India

CHAPTER I

PRELIMINARY

1. Short title, extent and commencement
2. Definitions
3. Meaning and scope of supply

CHAPTER II

ADMINISTRATION 

4. Classes of officers under the Central Goods and Services Tax Act

4. Classes of officers under the State Goods and Services Tax

5. Appointment of officers under the Central Goods and Services Tax Act

5 Appointment of officers under the State Goods and Services Tax Act

6. Powers of officers under the Central Goods and Services Tax Act

6. Powers of officers under the State Goods and Services Tax Act
7. Powers of SGST/CGST officers under the Act

CHAPTER III  

LEVY OF, AND EXEMPTION FROM, TAX

8. Levy and Collection of Central/State Goods and Services Tax

9. Composition Levy

10. Taxable person
11. Power to grant exemption from tax

CHAPTER IV 

TIME AND VALUE OF SUPPLY 

12. Time of supply of goods

13. Time of supply of services .

14. Change in rate of tax in respect of supply of goods or services

15. Value of taxable supply

CHAPTER V 

INPUT TAX CREDIT

16. Eligibility and conditions for taking input tax credit

17. Apportionment of credit and blocked credits

18. Availability of credit in special circumstances

19. Recovery of Input Tax Credit and Interest thereon

20. Taking input tax credit in respect of inputs sent for job work

21. Manner of distribution of credit by Input Service Distributor

22. Manner of recovery of credit distributed in excess

CHAPTER – VI 

REGISTRATION 

23. Registration

24. Special provisions relating to casual taxable person and non-resident taxable person

25. Amendment of registration

26. Cancellation of registration

27. Revocation of cancellation of registration

CHAPTER- VII

TAX INVOICE, CREDIT AND DEBIT NOTES

28. Tax invoice
29. Tax not to be collected by unregistered taxable person

30. Amount of tax to be indicated in tax invoice and other documents

31. Credit and debit notes

CHAPTER- VIII

RETURNS

32. Furnishing details of outward supplies

33. Furnishing details of inward supplies

34. Returns

35. First Return

36. Claim of input tax credit and provisional acceptance there

37. Matching, reversal and reclaim of input tax credit

38. Matching, reversal and reclaim of reduction in output tax liability

39. Annual return

40. Final return

41. Notice to return defaulters

42. Levy of late fee

43. Tax Return Preparers

CHAPTER-IX 

PAYMENT OF TAX

44. Payment of tax, interest, penalty and other amounts

45. Interest on delayed payment of tax

46. Tax deduction at source

CHAPTER-X .

TRANSFER OF INPUT TAX CREDIT 

47. Transfer of input tax credit

CHAPTER XI

REFUNDS 

48. Refund of tax

49. Refund in certain cases

50. Interest on delayed refunds

51. Consumer Welfare Fund

52. Utilization of the Fund

CHAPTER XII

ACCOUNTS AND RECORDS 

53. Accounts and other records

54. Period of retention of accounts

CHAPTER – XIII 

JOB WORK

55. Special procedure for removal of goods for certain purposes

CHAPTER – XIV

ELECTRONIC COMMERCE .

56. Collection of tax at source .

CHAPTER– XV 

ASSESSMENT 

57. Self-Assessment

58. Provisional Assessment

59. Scrutiny of returns

60. Assessment of non-filers of returns

61. Assessment of unregistered persons

62. Summary assessment in certain special cases

CHAPTER- XVI 

AUDIT 

63. Audit by tax authorities

64. Special audi

65. Power of CAG to call for information

CHAPTER – XVII

DEMANDS AND RECOVERY  

66. Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized for any reason other than fraud or any wilful misstatement or suppression of facts

67. Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized by reason of fraud or any willful-misstatement or suppression of facts

68. General provisions relating to determination of tax

69. Tax collected but not deposited with the Central or a State Government

70. Tax wrongfully collected and deposited with the Central or a State Government

71. Initiation of recovery proceedings

72. Recovery of tax

73. Bar on recovery proceedings

74. Payment of tax and other amount in installments.

75. Transfer of property to be void in certain cases .

76. Tax to be first charge on property

77. Provisional attachment to protect revenue in certain cases

78. Continuation and validation of certain recovery proceedings

CHAPTER- XVIII 

INSPECTION, SEARCH, SEIZURE AND ARREST 

79. Power of inspection, search and seizure

80. Inspection of goods in movement

81. Power to arrest

82. Power to summon persons to give evidence and produce document.

83. Access to business premises

84. Officers required to assist CGST/SGST officers

CHAPTER – XIX

OFFENCES AND PENALTIES

85. Offences and penalties

86. General penalty

87. General disciplines related to penalty

88. Power of Adjudication

89. Detention and release of goods and conveyances in transit

90. Confiscation of goods or conveyances and levy of penalty

91. Confiscation or penalty not to interfere with other punishments

CHAPTER – XX 

PROSECUTION AND COMPOUNDING OF OFFENCES

92. Prosecution

93. Cognizance of offences

94. Presumption of culpable mental state

95. Relevancy of statements under certain circumstances

96. Offences by Companies and certain other persons

97. Compounding of offences

CHAPTER–XXI

APPEALS AND REVISION

98. Appeals to First Appellate Authority

99. Revisional powers of Chief Commissioner or Commissioner

100. Constitution of the National Appellate Tribunal

100. Constitution of the Appellate Tribunal

101. Appeals to the Appellate Tribunal

102. Orders of Appellate Tribunal

103. Procedure of Appellate Tribunal

104. Interest on refund of pre-deposit

105. Appearance by authorised representative

106. Appeal to the High Court

107. Appeal to the Supreme Court

108. Hearing before Supreme Court

109. Sums due to be paid notwithstanding appeal etc.

110. Exclusion of time taken for copy

111. Appeal not to be filed in certain cases

112. Non Appealable decisions and orders

CHAPTER– XXII 

ADVANCE RULING 

113. Definitions

114. Authority for Advance Ruling

115. Appellate Authority for Advance Ruling

116. Application for Advance Ruling
117. Procedure on receipt of application

118. Appeal to the Appellate Authority

119. Orders of the Appellate Authority

120. Rectification of Advance Ruling

121. Applicability of Advance Ruling

122. Advance Ruling to be void in certain circumstances

123. Powers of the Authority and Appellate Authority

124. Procedure of the Authority and the Appellate Authority

CHAPTER– XXIII

PRESUMPTION AS TO DOCUMENTS 

125. Presumption as to documents in certain cases

126. Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence

CHAPTER– XXIV

LIABILITY TO PAY IN CERTAIN CASES

127. Liability in case of transfer of business

128. Liability of agent and principal

129. Liability in case of amalgamation /merger of companies

130. Liability in case of company in liquidation

131. Liability of directors of private company ..

132. Liability of partners of firm to pay tax

133. Liability of guardians, trustees etc.

134. Liability of Court of Wards etc.

135. Special provision regarding liability to pay tax, interest or penalty in certain cases
136. Liability in other cases

CHAPTER– XXV .

MISCELLANEOUS PROVISIONS

137. Special Procedure for certain processes

138. GST compliance rating
139. Obligation to furnish information return

140. Penalty for failure to furnish information return

141. Power to collect statistics
142. Disclosure of information required under section 141
143. Test purchase of goods and/or services

144. Drawal of samples
145. Burden of Proof
146. Persons discharging functions under the Act shall be deemed to be public servants ..

147. Indemnity

148. Disclosure of information by a public servant

149. Publication of information respecting persons in certain cases

150. Assessment proceedings, etc. not to be invalid on certain grounds

151. Rectification of mistakes or errors apparent from record

152. Bar of jurisdiction of civil courts

153. Levy of fees

154. Power of Central (or State) Government to make rules

155. General power to make Regulations .

156. Delegation of powers
157. Instructions to GST Officers
158. Removal of difficulties .

159. Service of notice in certain circumstances

160. Rounding off of tax etc. .

161. Effect of amendments, etc., of rules, notifications or orders

162. Publication of rules and notifications and laying of rules before Parliament / State Legislature
163. Anti-profiteering Measure

CHAPTER– XXVI

REPEAL AND SAVING

164. Repeal and saving

CHAPTER XXVII 

TRANSITIONAL PROVISIONS

165. General provisions

166. Migration of existing taxpayers to GST

167. Amount of CENVAT credit carried forward in a return to be allowed as input tax credit

168. Unavailed cenvat credit on capital goods, not carried forward in a return, to be allowed in certain situations

169. Credit of eligible duties and taxes in respect of inputs held in stock to be allowed in certain situations

170. Credit of eligible duties and taxes in respect of inputs held in stock to be allowed in certain situations
171. Credit of eligible duties and taxes in respect of inputs or input services during transit
172. Credit of eligible duties and taxes on inputs held in stock to be allowed to a taxable person switching over from composition scheme .

173. Exempted goods returned to the place of business on or after the appointed day
174. Duty (Tax – in SGST Act) paid goods returned to the place of business on or after the appointed day
175. Inputs removed for job work and returned on or after the appointed day
176. Semi-finished goods removed for job work and returned on or after the appointed day
177. Finished goods removed for carrying out certain processes and returned on or after the appointed day

178. Issue of supplementary invoices, debit or credit notes where price is revised in pursuance of a contract

179. Pending refund claims to be disposed of under earlier law
180. 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

181. Refund claims filed after the appointed day for payments received and tax deposited before the appointed day in respect of services not provided
182. Claim of cenvat credit to be disposed of under the earlier law
183. Finalization of proceedings relating to output duty or tax liability.

184. Treatment of the amount recovered or refunded in pursuance of assessment or adjudication proceedings

185. Treatment of the amount recovered or refunded pursuant to revision of returns.

186. Treatment of long term construction / works contracts

187. Progressive or periodic supply of goods or services

188. Taxability of supply of services in certain cases

189. Taxability of supply of goods in certain cases

190. Credit distribution of service tax by ISD

191. Provision for transfer of unutilized Cenvat Credit by taxable person having centralized registration under the earlier law

192. Tax paid on goods lying with agents to be allowed as credit

193. Tax paid on capital goods lying with agents to be allowed as credit

194. Treatment of branch transfers

195. Goods sent on approval basis returned on or after the appointed day

196. Deduction of tax source
197. Transitional provisions for availing Cenvat credit in certain cases

SCHEDULE I

SCHEDULE II

SCHEDULE III

SCHEDULE IV

SCHEDULE V