Miscellaneous Provisions in Model IGST Law:

1. Applications of certain provisions of CGST Act: 

There are certain machinery provisions like registration, return, assessment, adjudication, recovery, audit etc. which are not incorporated in Model IGST Act. They are rather not required to be provided as the same can be imported from parent act (CGST Act). Such provisions are mutatis-mutandis to parent act. Section 27 of Model IGST Act provides for such mutatis-mutandis provisions.

2. Power to make rules:

Section 28 of Model IGST Act empowers Central Government to make rules on recommendations of GST Council. The Section speaks about rules to be made for all matters of IGST and specifically that for settlement of cases under chapter VIII. Chapter VIII is regarding settlement of cases by National GST Settlement Commission. Section 28 of Model GST Law says that rules should be made to prescribe qualifications, eligibility conditions and manner of selection & appointment of Nation / State Chairman and members of Settlement Commission. Further, the section also requires to make rules to prescribe powers and functions of National and State Chairman of Settlement Commission and to prescribe form and manner of application for settlement of cases.

3. Interest on delayed payment of tax:
Section 29 of Model IGST Act is about provision for levy of interest in two contingencies.

(i) Taxes not paid within time

(ii) Dues accrued on account of wrong or excess Input Tax Credit.

4. Wrong collection and deposition of IGST:

If local supply is wrongly treated as inter-State supply by tax-payer and IGST is collected and deposited, then section 30 of Model IGST Act provides for refund of such IGST. This section further says that the refund will be granted as per provisions of section 38 of CGST Act (Refunds) after making payment of appropriate CGST & SGST.