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GST - November 2016 Revised Draft Legislation made available

The GST Secretariat has made available the following revised Draft Bill, Draft Rules and Forms and Goods and Service Tax (Compensation to the States for Loss of Revenue) Bill, 2016 for comments / feedback.

Click on the respective files to download

  Revised Draft Model GST Act

  Revised Draft IGST Act

  Draft GST (Compensation to the States for Loss of Revenue) Bill

  Revised Draft Registration Rules

  Revised Draft Payment Rules

  Revised Draft Invoice Rules

  Revised Draft Refund Rules

  Revised Draft Return Rules

  Revised Draft Registration formats

  Revised Draft Payment formats

  Revised Draft Invoice formats

  Revised Draft Refund formats

  Revised Draft Return formats

GSTR 9B

ITC Mismatch Report

The draft Legislation is slated for discussion and approval in the GST Council meeting scheduled on 2nd and 3rd December, 2016.

Date : November 26, 2016