Chapter 15- Anti-Profiteering as per GST Act / GST Notification No. 10/2017 Dated- 28-06-2017

Chapter XV Anti-Profiteering

 

122.     Constitution of the Authority.- The Authority shall consist of,-

(a) a Chairman who holds or has held a post equivalent in rank to a Secretary to the

Government of India; and

(b) four Technical Members who are or have been Commissioners of State tax or central tax or have held an equivalent post under the existing law,

to be nominated by the Council.

123.     Constitution of the  Standing  Committee  and  Screening  Committees.-  (1) The Council may constitute a Standing Committee on Anti-profiteering which shall consist of such officers of the State Government and Central Government as may be nominated by it.

(2)       A State level Screening Committee shall be constituted in each State by the State

Governments which shall consist of-

(a) one officer of the State Government, to be nominated by the Commissioner, and

(b)  one  officer  of  the  Central  Government,  to  be  nominated  by  the  Chief

Commissioner.

124.     Appointment, salary,  allowances  and  other  terms  and  conditions  of service of the       Chairman and Members  of the Authority:- (1)    The Chairman and Members of the Authority shall be appointed by the Central Government on the recommendations of a Selection Committee to be constituted for the purpose by the Council.

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Chapter 14 - Transitional Provisions as per GST act / GST Notification No. 10/2017 Dated- 28-06-2017

Chapter XV Anti-Profiteering

 

122.     Constitution of the Authority.- The Authority shall consist of,-

(a) a Chairman who holds or has held a post equivalent in rank to a Secretary to the

Government of India; and

(b) four Technical Members who are or have been Commissioners of State tax or central tax or have held an equivalent post under the existing law,

to be nominated by the Council.

123.     Constitution of the  Standing  Committee  and  Screening  Committees.-  (1) The Council may constitute a Standing Committee on Anti-profiteering which shall consist of such officers of the State Government and Central Government as may be nominated by it.

(2)       A State level Screening Committee shall be constituted in each State by the State

Governments which shall consist of-

(a) one officer of the State Government, to be nominated by the Commissioner, and

(b)  one  officer  of  the  Central  Government,  to  be  nominated  by  the  Chief

Commissioner.

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Chapter 13 - How to make Appeals and Revision in GST / GST Notification No. 10/2017 Dated- 28-06-2017

Chapter – XIII Appeals and Revision

108.  Appeal to the Appellate Authority.- (1) An appeal to the Appellate Authority under sub-section (1) of section 107 shall be filed in FORM GST APL-01, along with the relevant documents, either electronically or otherwise as may be notified by the Commissioner and  a provisional acknowledgment shall be issued to the appellant immediately.

(2)      The grounds of appeal and the form of verification as contained in FORM GST APL-

01 shall be signed in the manner specified in rule 26.

(3)      A certified copy of the decision or order appealed against shall be submitted within seven days  of  filing  the appeal  under sub-rule  (1)  and  a final  acknowledgment, indicating appeal number shall be issued thereafter in FORM  GST APL-02 by the Appellate Authority or an officer authorized by him in this behalf:

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Chapter 12 - Advance Ruling as per GST Act / GST Notification No. 10/2017 Dated- 28-06-2017

Chapter- XII Advance Ruling

103. Qualification and appointment of members  of the Authority for Advance Ruling.- The Central Government and the State Government shall appoint officer of the rank of Joint Commissioner as member of the Authority for Advance Ruling.

104.    Form  and  manner of application to the Authority for Advance Ruling.-  (1) An application for obtaining an advance ruling under sub-section (1) of section 97 shall be made

on the common portal in FORM  GST ARA-01 and shall be accompanied by a fee of five thousand rupees, to be deposited in the manner specified in section 49.

(2) The application referred to in sub-rule (1), the verification contained therein and all the relevant documents accompanying such application shall be signed in the manner specified in rule 26.

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CHAPTER 11- ASSESSMENT AND AUDIT in GST / GST Notification No. 10/2017 Dated- 28-06-2017

CHAPTER XI ASSESSMENT AND AUDIT

98. Provisional  Assessment.- (1) Every registered person requesting for payment of tax on a provisional basis in accordance with the provisions of sub-section (1) of section 60 shall furnish an application along with the documents in support of his request, electronically in FORM  GST  ASMT-01  on the common portal, either directly or through a Facilitation Centre notified by the Commissioner.

(2) The proper officer may, on receipt of the application under sub-rule (1), issue a notice in FORM  GST ASMT-02 requiring the registered person to furnish additional information or documents in support of his request and the applicant shall file a reply to the notice in FORM GST ASMT – 03, and may appear in person before the said officer if he so desires.

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Chapter 10 Procedure of Refund of Tax/ GST Notification No. 10/2017 Dated- 28-06-2017

Chapter X Refund

89.       Application   for  refund   of  tax,  interest,   penalty,  fees  or  any  other  amount.- (1)Any person,  except  the  persons  covered  under  notification  issued  under  section  55, claiming refund of any tax, interest, penalty, fees or any other amount paid by him, other than refund of integrated tax paid on goods exported out of India, may file an application electronically  in  FORM   GST  RFD-01  through  the  common  portal,  either  directly  or through a Facilitation Centre notified by the Commissioner:

Provided that any claim for refund relating to balance in the electronic cash ledger in accordance with the provisions of sub-section (6) of section 49 may be made through the return furnished for the relevant tax period in FORM  GSTR-3  or FORM  GSTR-4  or FORM GSTR-7, as the case may be:

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Chapter IX - Payment of Tax / GST Notification No. 10/2017 Dated- 28-06-2017

Chapter IX Payment of Tax

85. Electronic  Liability  Register.-  (1) The electronic liability register specified under sub- section (7) of section 49 shall be maintained in FORM GST PMT-01 for each person liable to pay tax, interest, penalty, late fee or any other amount on the common portal and all amounts payable by him shall be debited to the said register.

(2)       The electronic liability register of the person shall be debited by-

(a)       the  amount  payable  towards  tax,  interest,  late  fee  or  any  other  amount payable as per the return furnished by the said person;

(b)       the  amount  of  tax,  interest,  penalty  or  any  other  amount  payable  as determined by a proper officer in pursuance of any proceedings under the Act or as ascertained by the said person;

(c)       the amount of tax and interest payable as a result of mismatch under section

42 or section 43 or section 50; or

(d)       any amount of interest that may accrue from time to time.

(3)       Subject to the provisions of section 49, payment of every liability by a registered person as per his return shall be made by debiting the electronic credit ledger maintained as per rule 86 or the electronic cash ledger maintained as per rule 87 and the electronic liability register shall be credited accordingly.

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