MODEL GST LAW - GOODS AND SERVICES TAX ACT, 2016 - Draft June 2016

Chapter: I
PRELIMINARY
Section 1	:	Short title, extent and commencement
Section 2	:	Definitions
Section 3	:	Meaning and scope of supply
Chapter: II
ADMINISTRATION
Section 4	:	Classes of officers under the Central Goods and Services Tax Act
Section 4-	:	Classes of officers under the State Goods and Services Tax Act
Section 5	:	Appointment of officers under the Central Goods and Services Tax Act
Section 6	:	Powers of officers under the Central Goods and Services Tax Act
Chapter: III
LEVY OF, AND EXEMPTION FROM, TAX
Section 7	:	Levy and Collection of Central/State Goods and Services Tax
Section 8	:	Composition Levy
Section 9	:	Taxable person
Section 10	:	Power to grant exemption from tax
Section 11	:	Remission of tax on supplies found deficient in quantity
Chapter: IV
TIME AND VALUE OF SUPPLY
Section 12	:	Time of supply of goods
Section 13	:	Time of supply of services
Section 14	:	Change in rate of tax in respect of supply of services
Section 15	:	Value of taxable supply
Chapter: V
INPUT TAX CREDIT
Section 16	:	Manner of taking input tax credit
Section 16A	:	Taking input tax credit in respect of inputs sent for job work
Section 17	:	Manner of distribution of credit by Input Service Distributor
Section 18	:	Manner of recovery of credit distributed in excess
Chapter: VI
REGISTRATION
Section 19	:	Registration
Section 19A	:	Special provisions relating to casual taxable person and non-resident taxable person
Section 20	:	Amendment of registration
Section 21	:	Cancellation of registration
Section 22	:	Revocation of cancellation of registration
Chapter: VII
TAX INVOICE, CREDIT AND DEBIT NOTES
Section 23	:	Tax invoice
Section 23A	:	Amount of tax to be indicated in tax invoice and other documents
Section 24	:	Credit and debit notes
Chapter: VIII
RETURNS
Section 25	:	Furnishing details of outward supplies
Section 26	:	Furnishing details of inward supplies
Section 27	:	Returns
Section 27A	:	First Return
Section 28	:	Claim of input tax credit and provisional acceptance thereof
Section 29	:	Matching, reversal and reclaim of input tax credit
Section 29A	:	Matching, reversal and reclaim of reduction in output tax liability
Section 30	:	Annual return
Section 31	:	Final return
Section 32	:	Notice to return defaulters
Section 33	:	Levy of late fee
Section 34	:	Tax Return Preparers
Chapter: IX
PAYMENT OF TAX
Section 35	:	Payment of tax, interest, penalty and other amounts
Section 36	:	Interest on delayed payment of tax
Section 37	:	Tax deduction at source
Chapter: IX A
TRANSFER OF INPUT TAX CREDIT
Section 37A	:	Transfer of input tax credit
Chapter: X
REFUNDS
Section 38	:	Refund of tax
Section 39	:	Interest on delayed refunds
Section 40	:	Consumer Welfare Fund
Section 41	:	Utilization of the Fund
Chapter: XI
ACCOUNTS AND RECORDS
Section 42	:	Accounts and other records
Section 43	:	Period of retention of accounts
Chapter: XI A
JOB WORK
Section 43A	:	Special procedure for removal of goods for certain purposes
Chapter: XI B
ELECTRONIC COMMERCE
Section 43B	:	Definitions
Section 43C	:	Collection of tax at source
Chapter: XII
ASSESSMENT
Section 44	:	Self-Assessment
Section 44A	:	Provisional Assessment
Section 45	:	Scrutiny of returns
Section 46	:	Assessment of non-filers of returns
Section 47	:	Assessment of unregistered persons
Section 48	:	Summary assessment in certain special cases
Chapter: XIII
AUDIT
Section 49	:	Audit by tax authorities
Section 50	:	Special audit
Chapter: XIV
DEMANDS AND RECOVERY
Section 51	:	Determination of tax not paid or short paid or erroneously refunded
Section 52	:	Tax collected but not deposited with the Central or a State Government
Section 53	:	Tax wrongfully collected and deposited with the Central or a State Government
Section 54	:	Recovery of tax
Section 55	:	Payment of tax and other amount in installments.
Section 56	:	Transfer of property to be void in certain cases
Section 57	:	Tax to be first charge on property
Section 58	:	Provisional attachment to protect revenue in certain cases
Section 59	:	Continuation of certain recovery proceedings
Chapter: XV
INSPECTION, SEARCH, SEIZURE AND ARRES
Section 60	:	Power of inspection, search and seizure
Section 61	:	Inspection of goods in movement
Section 62	:	Power to arrest
Section 63	:	Power to summon persons to give evidence and produce documents
Section 64	:	Access to business premises
Section 65	:	Officers required to assist CGST/SGST officers
Chapter: XVI
OFFENCES AND PENALTIES
Section 66	:	Offences and penalties
Section 67	:	General penalty
Section 68	:	General disciplines related to penalty
Section 69	:	Detention of goods and conveyances, and levy of penalty
Section 70	:	Confiscation of goods and levy of penalty
Section 71	:	Confiscation of conveyances
Section 72	:	Confiscation or penalty not to interfere with other punishments
Chapter: XVII
PROSECUTION AND COMPOUNDING OF OFFENCES
Section 73	:	Prosecution
Section 74	:	Cognizance of offences
Section 75	:	Presumption of culpable mental state
Section 76	:	Relevancy of statements under certain circumstances
Section 77	:	Offences by Companies and certain other persons
Section 78	:	Compounding of offences
Chapter: XVIII
APPEALS
Section 79	:	Appeals to First Appellate Authority
Section 80	:	Left Blank
Section 81	:	Constitution of the National Appellate Tribunal
Section 82	:	Appeals to the Appellate Tribunal
Section 83	:	Orders of Appellate Tribunal
Chapter: XVIII
APPEALS AND REVISION
Section 79	:	Appeals to First Appellate Authority
Section 80	:	Revisional powers of Commissioner
Section 81	:	Constitution of the National Appellate Tribunal
Section 82	:	Appeals to the Appellate Tribunal
Section 83	:	Orders of Appellate Tribunal
Section 84	:	Procedure of Appellate Tribunal
Section 85	:	Interest on delayed refund of pre-deposit
Section 86	:	Appearance by authorised representative
Section 87	:	Appeal to the High Court
Section 88	:	Appeal to the Supreme Court
Section 89	:	Hearing before Supreme Court
Section 90	:	Sums due to be paid notwithstanding appeal etc.
Section 91	:	Exclusion of time taken for copy
Section 92	:	Appeal not to be filed in certain cases
Section 93	:	Non Appealable decisions and orders
Chapter: XIX
ADVANCE RULING
Section 94	:	Definitions
Section 95	:	Authority for Advance Ruling
Section 96	:	Appellate Authority for Advance Ruling
Section 97	:	Application for advance ruling
Section 98	:	Procedure on receipt of application
Section 99	:	Appeal to the Appellate Authority
Section 100	:	Orders of the Appellate Authority
Section 101	:	Rectification of advance ruling
Section 102	:	Applicability of advance ruling
Section 103	:	Advance ruling to be void in certain circumstances
Section 104	:	Powers of the Authority and Appellate Authority
Section 105	:	Procedure of the Authority and the Appellate Authority
Chapter: XX
SETTLEMENT OF CASES
Section -	:	SETTLEMENT OF CASES
Chapter: XXI
PRESUMPTION AS TO DOCUMENTS
Section 106	:	Presumption as to documents in certain cases
Section 107	:	Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence
Chapter: XXII
LIABILITY TO PAY IN CERTAIN CASES
Section 108	:	Liability in case of transfer of business
Section 109	:	Liability in case of amalgamation /merger of companies
Section 110	:	Liability in case of company in liquidation
Section 111	:	Liability of partners of firm to pay tax
Section 112	:	Liability of guardians, trustees etc.
Section 113	:	Liability of Court of Wards etc.
Section 114	:	Special provision regarding liability to pay tax in certain cases
Section 115	:	Liability in other cases
Chapter: XXIII
MISCELLANEOUS PROVISIONS
Section 116	:	GST compliance rating
Section 117	:	Obligation to furnish information return
Section 118	:	Penalty for failure to furnish information return
Section 119	:	Power to collect statistics
Section 120	:	Disclosure of information required under section 119
Section 121	:	Test purchase of goods and/or services
Section 122	:	Drawal of samples
Section 123	:	Burden of Proof
Section 124	:	Persons discharging functions under the Act shall be deemed to be public servants
Section 125	:	Indemnity
Section 126	:	Disclosure of information by a public servant
Section 127	:	Publication of information respecting persons in certain cases
Section 128	:	Assessment proceedings, etc. not to be invalid on certain grounds
Section 129	:	Rectification of mistakes or errors apparent from record
Section 130	:	Bar of jurisdiction of civil courts
Section 131	:	Levy of fees
Section 132	:	Power of Central (or State) Government to make rules
Section 132A	:	General power to make Regulations
Section 133	:	Delegation of powers
Section 134	:	Instructions to GST Officers
Section 135	:	Removal of difficulties
Section 136	:	Service of notice in certain circumstances
Section 137	:	Rounding off of tax etc.
Section 138	:	Effect of amendments, etc., of rules, notifications or orders
Section 139	:	Publication of rules and notifications and laying of rules before Parliament / State Legislature
Chapter: XXIV
REPEAL AND SAVING
Section 140	:	Repeal and saving
Chapter: XXV
TRANSITIONAL PROVISIONS
Section 141	:	General provisions
Section 142	:	Migration of existing taxpayers to GST
Section 143	:	Amount of CENVAT credit carried forward in a return to be allowed as input tax credit
Section 144	:	Unavailed cenvat credit on capital goods, not carried forward in a return, to be allowed in certain situations
Section 145	:	Credit of eligible duties and taxes in respect of inputs held in stock to be allowed in certain situations
Section 146	:	Credit of eligible duties and taxes on inputs held in stock to be allowed to a taxable person switching over from composition scheme
Section 147	:	Amount payable in the event of a taxable person switching over to composition scheme
Section 148	:	Exempted goods returned to the place of business on or after the appointed day
Section 149	:	Duty paid goods returned to the place of business on or after the appointed day
Section 150	:	Inputs removed for job work and returned on or after the appointed day
Section 151	:	Semi-finished goods removed for job work and returned on or after the appointed day
Section 152	:	Finished goods removed for carrying out certain processes and returned on or after the appointed day
Section 153	:	Issue of supplementary invoices, debit or credit notes where price is revised in pursuance of a contract
Section 154	:	Pending refund claims to be disposed of under earlier law
Section 155	:	Claim of cenvat credit to be disposed of under the earlier law
Section 156	:	Finalization of proceedings relating to output duty liability
Section 157	:	Treatment of the amount recovered or refunded in pursuance of assessment or adjudication proceedings
Section 158	:	Treatment of the amount recovered or refunded pursuant to revision of returns
Section 159	:	Treatment of long term construction / works contracts
Section 160	:	Progressive or periodic supply of goods or services
Section 161	:	Treatment of retention payments
Section 162	:	Credit distribution of service tax by ISD
Section 162A	:	Tax paid on goods lying with agents to be allowed as credit
Section 162B	:	Tax paid on capital goods lying with agents to be allowed as credit
Section 162C	:	Treatment of branch transfers
Section 162D	:	Goods sent on approval basis returned on or after the appointed day
Section 162E	:	Deduction of tax source
SCHEDULES
SCHEDULE I	:	MATTERS TO BE TREATED AS SUPPLY WITHOUT CONSIDERATION
SCHEDULE II	:	MATTERS TO BE TREATED AS SUPPLY OF GOODS OR SERVICES
SCHEDULE III	:	LIABILITY TO BE REGISTERED
SCHEDULE IV	:	Activities or transactions in respect of which the Central Government, a State Government or any Local Authority shall not be regarded as a taxable person