Tax Management India. Com
        A knowledge portal that keeps us updated ...
TMI - Tax Management India. Com
Case Laws Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Manuals News SMS Articles Highlights
        Home        
 
Extracts
Home List
← Previous Next →

Power of Central (or State) Government to make rules

Section 154 - Draft-Bills-Reports - MISCELLANEOUS PROVISIONS - MODEL GST LAW - Draft The Central / State Goods and Services Tax Act, 2016 - [November 2016] - Section 154 - 154. (1) The Central Government (or the State Government) may, on the recommendation of the Council, make rules, including rules conferring the power to issue notifications with retrospective effect under those rules, to carry into effect the purposes of this Act. (2) In particular, and without prejudice to the generality of t .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ations mentioned under section 15; (iv) provide, subject to such conditions as may be prescribed, for the grant of input tax credit of tax paid on the input supplies of goods or services used in or in relation to the providing of the output taxable supplies of goods or services, and the manner of utilization of such credit; (v) provide for the lapsing of input tax credit lying unutilized, in the circumstances as may be specified in the rules; (vi) provide for withdrawal of facilities or impositi .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ersons on the date of their switching over to GST; (viii) specify the persons who shall get themselves registered under section 23 and the time, manner and form in which application for registration shall be made; (ix) provide for the manner of verification of application and issue of registration under the Act and the fees, if any, to be charged therefor; (x) provide for the situations and manner of grant of deemed registration under the Act; (xi) provide for the manner of migration, amendment, .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

re of such information and the form of such records and returns, the particulars to be contained therein, and the manner in which they shall be verified; (xiv) provide for the form, manner and frequency of the returns to be furnished and the late fee for delayed furnishing of return under relevant section; (xv) provide for charging or payment of interest under the various provisions of the Act; (xvi) provide for the detention or attachment of goods, plant, machinery or material and other movable .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

for publication, subject to such conditions as may be specified, the names and other particulars of persons found guilty of contravention of any provision of the Act or of any rule made thereunder; (xx) provide for the manner of recovery of any amount due to the Central Government (or state government) under section 72; (xxi) authorise and regulate the inspection and audit of business premises and provide for the taking of samples, and for the making of tests, of any substance produced therein, .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

utilization, and the form in which the accounts and records relating to the Fund shall be maintained; (xxiv) specify the forms in which appeals, applications and memoranda of cross objections shall be filed and verified under Chapter XXI of the Act; (xxv) provide for the qualifications and the manner of appointment of the National President, the State President, and the Members of the Appellate Tribunal under section 100 of the Act, and other matters related or incidental thereto; (xxvi) regulat .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

of bonded warehouses and the procedure to be followed for entry of goods into such warehouses and clearance of goods therefrom; (xxix) provide for the distinguishing of supply of goods which have been manufactured after registration, of materials which have been imported, and of supply of goods on which tax has been paid, or which are exempt from tax under this Act, or any other class of goods as may be specified in such rules; (xxx) require that taxable supplies of specified goods shall not be .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

d out of India under section 48; (xxxiii) provide for the charging of fees for the examination of goods intended for export out of India and for rendering any other service by a GST Officer under this Act or the rules made thereunder; (xxxiv) authorise the Board (or competent authority) or officers of GST, as the case may be, appointed for the purposes of this Act to provide, by written instructions, for supplemental matters arising out of any rule made by the Central Government (or the State Go .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Discussion Forum
what is new what is new
 


|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.