MODEL GST LAW - Draft The Central / State Goods and Services Tax Act, 2016 - [November 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 5-	:	Appointment of officers under the State Goods and Services Tax Act
Section 6	:	Powers of officers under the Central Goods and Services Tax Act
Section 6-	:	Powers of officers under the State Goods and Services Tax Act
Section 7	:	Powers of SGST/CGST officers under the Act (Draft I)
Section 7-	:	Powers of SGST/CGST officers under the Act (Draft II)
Chapter: III
LEVY OF, AND EXE MPTION FROM, TAX
Section 8	:	Levy and Collection of Central/State Goods and Services Tax
Section 9	:	Composition Levy
Section 10	:	Taxable person
Section 11	:	Power to grant exemption from tax
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 goods or services
Section 15	:	Value of taxable supply
Chapter: V
INPUT TAX CREDIT
Section 16	:	Eligibility and conditions for taking input tax credit
Section 17	:	Apportionment of credit and blocked credits
Section 18	:	Availability of credit in special circumstances
Section 19	:	Recovery of Input Tax Credit and Interest thereon
Section 20	:	Taking input tax credit in respect of inputs sent for job work
Section 21	:	Manner of distribution of credit by Input Service Distributor
Section 22	:	Manner of recovery of credit distributed in excess
Chapter: VI
REGISTRATION
Section 23	:	Registration
Section 24	:	Special provisions relating to casual taxable person and non-resident taxable person
Section 25	:	Amendment of registration
Section 26	:	Cancellation of registration
Section 27	:	Revocation of cancellation of registration
Chapter: VII
TAX INVOICE, CREDIT AND DEBIT NOTES
Section 28	:	Tax invoice
Section 29	:	Tax not to be collected by unregistered taxable person
Section 30	:	Amount of tax to be indicated in tax invoice and other documents
Section 31	:	Credit and debit notes
Chapter: VIII
RETURNS
Section 32	:	Furnishing details of outward supplies
Section 33	:	Furnishing details of inward supplies
Section 34	:	Returns
Section 35	:	First Return
Section 36	:	Claim of input tax credit and provisional acceptance thereof
Section 37	:	Matching, reversal and reclaim of input tax credit
Section 38	:	Matching, reversal and reclaim of reduction in output tax liability
Section 39	:	Annual return
Section 40	:	Final return
Section 41	:	Notice to return defaulters
Section 42	:	Levy of late fee
Section 43	:	Tax Return Preparers
Chapter: IX
PAYMENT OF TAX
Section 44	:	Payment of tax, interest, penalty and other amounts
Section 45	:	Interest on delayed payment of tax
Section 46	:	Tax deduction at source
Chapter: X
TRANSFER OF INPUT TAX CREDIT
Section 47	:	Transfer of input tax credit
Chapter: XI
REFUNDS
Section 48	:	Refund of tax
Section 49	:	Refund in certain cases
Section 50	:	Interest on delayed refunds
Section 51	:	Consumer Welfare Fund
Section 52	:	Utilization of the Fund
Chapter: XII
ACCOUNTS AND RECORDS
Section 53	:	Accounts and other records
Section 54	:	Period of retention of accounts
Chapter: XIII
JOB WORK
Section 55	:	Special procedure for removal of goods for certain purposes
Chapter: XIV
ELECTRONIC COMMERCE
Section 56	:	Collection of tax at source
Chapter: XV
ASSESSMENT
Section 57	:	Self-Assessment
Section 58	:	Provisional Assessment
Section 59	:	Scrutiny of returns
Section 60	:	Assessment of non-filers of returns
Section 61	:	Assessment of unregistered persons
Section 62	:	Summary assessment in certain special cases
Chapter: XVI
AUDIT
Section 63	:	Audit by tax authorities
Section 64	:	Special audit
Section 65	:	Power of CAG to call for information for audit
Chapter: XVII
DEMANDS AND RECOVERY
Section 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
Section 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
Section 68	:	General provisions relating to determination of tax
Section 69	:	Tax collected but not deposited with the Central or a State Government
Section 70	:	Tax wrongfully collected and deposited with the Central or a State Government
Section 71	:	Initiation of recovery proceedings
Section 72	:	Recovery of tax
Section 73	:	Bar on recovery proceedings
Section 74	:	Payment of tax and other amount in installments.
Section 75	:	Transfer of property to be void in certain cases
Section 76	:	Tax to be first charge on property
Section 77	:	Provisional attachment to protect revenue in certain cases
Section 78	:	Continuation and validation of certain recovery proceedings
Chapter: XVIII
INSPECTION, SEARCH, SEIZURE AND ARRES
Section 79	:	Power of inspection, search and seizure
Section 80	:	Inspection of goods in movement
Section 81	:	Power to arrest
Section 82	:	Power to summon persons to give evidence and produce documents
Section 83	:	Access to business premises
Section 84	:	Officers required to assist CGST/SGST officers
Chapter: XIX
OFFENCES AND PENALTIES
Section 85	:	Offences and penalties
Section 86	:	General penalty
Section 87	:	General disciplines related to penalty
Section 88	:	Power to impose penalty in certain cases
Section 89	:	Detention, seizure and release of goods and conveyances in transit
Section 90	:	Confiscation of goods and/or conveyances and levy of penalty
Section 91	:	Confiscation or penalty not to interfere with other punishments
Chapter: XX
PROSECUTION AND COMPOUNDING OF OFFENCES
Section 92	:	Prosecution
Section 93	:	Cognizance of offences
Section 94	:	Presumption of culpable mental state
Section 95	:	Relevancy of statements under certain circumstances
Section 96	:	Offences by Companies and certain other persons
Section 97	:	Compounding of offences
Chapter: XXI
APPEALS AND REVISION
Section 98	:	Appeals to First Appellate Authority
Section 99	:	Revisional powers of Chief Commissioner or Commissioner
Section 100	:	Constitution of the National Appellate Tribunal
Section 100-	:	Constitution of the Appellate Tribunal
Section 101	:	Appeals to the Appellate Tribunal
Section 102	:	Orders of Appellate Tribunal
Section 103	:	Procedure of Appellate Tribunal
Section 104	:	Interest on refund of pre-deposit
Section 105	:	Appearance by authorised representative
Section 106	:	Appeal to the High Court
Section 107	:	Appeal to the Supreme Court
Section 108	:	Hearing before Supreme Court
Section 109	:	Sums due to be paid notwithstanding appeal etc.
Section 110	:	Exclusion of time taken for copy
Section 111	:	Appeal not to be filed in certain cases
Section 112	:	Non Appealable decisions and orders
Chapter: XXII
ADVANCE RULING
Section 113	:	Definitions
Section 114	:	Authority for Advance Ruling
Section 115	:	Appellate Authority for Advance Ruling
Section 116	:	Application for Advance Ruling
Section 117	:	Procedure on receipt of application
Section 118	:	Appeal to the Appellate Authority
Section 119	:	Orders of the Appellate Authority
Section 120	:	Rectification of Advance Ruling
Section 121	:	Applicability of Advance Ruling
Section 122	:	Advance Ruling to be void in certain circumstances
Section 123	:	Powers of the Authority and Appellate Authority
Section 124	:	Procedure of the Authority and the Appellate Authority
Chapter: XXIII
PRESUMPTION AS TO DOCUMENTS
Section 125	:	Presumption as to documents in certain cases
Section 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
Section 127	:	Liability in case of transfer of business
Section 128	:	Liability of agent and principal
Section 129	:	Liability in case of amalgamation /merger of companies
Section 130	:	Liability in case of company in liquidation
Section 131	:	Liability of directors of private company
Section 132	:	Liability of partners of firm to pay tax
Section 133	:	Liability of guardians, trustees etc.
Section 134	:	Liability of Court of Wards etc.
Section 135	:	Special provision regarding liability to pay tax, interest or penalty in certain cases
Section 136	:	Liability in other cases
Chapter: XXV
MISCELLANEOUS PROVISIONS
Section 137	:	Special Procedure for certain processes
Section 138	:	GST compliance rating
Section 139	:	Obligation to furnish information return
Section 140	:	Penalty for failure to furnish information return
Section 141	:	Power to collect statistics
Section 142	:	Disclosure of information required under section 141
Section 143	:	Taking assistance from an IT professional
Section 144	:	Drawal of samples
Section 145	:	Burden of Proof
Section 146	:	Persons discharging functions under the Act shall be deemed to be public servants
Section 147	:	Indemnity
Section 148	:	Disclosure of information by a public servant
Section 149	:	Publication of information respecting persons in certain cases
Section 150	:	Assessment proceedings, etc. not to be invalid on certain grounds
Section 151	:	Rectification of mistakes or errors apparent from record
Section 152	:	Bar of jurisdiction of civil courts
Section 153	:	Levy of fees
Section 154	:	Power of Central (or State) Government to make rules
Section 155	:	General power to make Regulations
Section 156	:	Delegation of powers
Section 157	:	Instructions to GST Officers
Section 158	:	Removal of difficulties
Section 159	:	Service of notice in certain circumstances
Section 160	:	Rounding off of tax etc.
Section 161	:	Effect of amendments, etc., of rules, notifications or orders
Section 162	:	Publication of rules and notifications and laying of rules before Parliament / State Legislature
Section 163	:	Anti-profiteering Measure
Chapter: XXVI
REPEAL AND SAVING
Section 164	:	Repeal and saving
Chapter: XXVII
TRANSITIONAL PROVISIONS
Section 165	:	General provisions
Section 166	:	Migration of existing taxpayers to GST
Section 167	:	Amount of CENVAT credit carried forward in a return to be allowed as input tax credit
Section 168	:	Unavailed cenvat credit on capital goods, not carried forward in a return, to be allowed in certain situations
Section 169	:	Credit of eligible duties and taxes in respect of inputs held in stock to be allowed in certain situations
Section 170	:	Credit of eligible duties and taxes in respect of inputs held in stock to be allowed in certain situations
Section 171	:	Credit of eligible duties and taxes in respect of inputs or input services during transit
Section 172	:	Credit of eligible duties and taxes on inputs held in stock to be allowed to a taxable person switching over from composition scheme
Section 173	:	Exempted goods returned to the place of business on or after the appointed day
Section 174	:	Duty (Tax – in SGST Act) paid goods returned to the place of business on or after the appointed day
Section 175	:	Inputs removed for job work and returned on or after the appointed day
Section 176	:	Semi-finished goods removed for job work and returned on or after the appointed day
Section 177	:	Finished goods removed for carrying out certain processes and returned on or after the appointed day
Section 178	:	Issue of supplementary invoices, debit or credit notes where price is revised in pursuance of a contract
Section 179	:	Pending refund claims to be disposed of under earlier law
Section 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
Section 181	:	Refund claims filed after the appointed day for payments received and tax deposited before the appointed day in respect of services not provided
Section 182	:	Claim of cenvat credit to be disposed of under the earlier law
Section 183	:	Finalization of proceedings relating to output duty or tax liability
Section 184	:	Treatment of the amount recovered or refunded in pursuance of assessment or adjudication proceedings
Section 185	:	Treatment of the amount recovered or refunded pursuant to revision of returns
Section 186	:	Treatment of long term construction / works contracts
Section 187	:	Progressive or periodic supply of goods or services
Section 188	:	Taxability of supply of services in certain cases
Section 189	:	Taxability of supply of goods in certain cases
Section 190	:	Credit distribution of service tax by ISD
Section 191	:	Provision for transfer of unutilized Cenvat Credit by taxable person having centralized registration under the earlier law
Section 192	:	Tax paid on goods lying with agents to be allowed as credit
Section 193	:	Tax paid on capital goods lying with agents to be allowed as credit
Section 194	:	Treatment of branch transfers
Section 195	:	Goods sent on approval basis returned on or after the appointed day
Section 196	:	Deduction of tax source
Section 197	:	Transitional provisions for availing Cenvat credit in certain cases
Chapter: Sch
SCHEDULES
SCHEDULE I	:	MATTERS TO BE TREATED AS SUPPLY EVEN IF MADE WITHOUT CONSIDERATION [IN TERMS OF CLAUSE (c) OF SUBSECTION (1) OF SECTION 3]
SCHEDULE II	:	MATTERS TO BE TREATED AS SUPPLY OF GOODS OR SERVICES
Section SCHEDULE III	:	ACTIVITIES OR TRANSACTIONS WHICH SHALL BE TREATED NEITHER AS A SUPPLY OF GOODS NOR A SUPPLY OF SERVICES
SCHEDULE IV	:	ACTIVITIES OR TRANSACTIONS UNDERTAKEN BY THE CENTRAL GOVERNMENT, A STATE GOVERNMENT OR ANY LOCAL AUTHORITY WHICH SHALL BE TREATED NEITHER AS A SUPPLY OF GOODS NOR A SUPPLY OF SERVICES
SCHEDULE V	:	PERSONS LIABLE TO BE REGISTERED