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Goods and Services Tax
Home Acts & Rules Goods and Services Tax Draft-Bills-Reports MODEL GST LAW - GOODS AND SERVICES TAX ACT, 2016 - Draft June 2016 Chapters List

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
 
 
 
 
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