Overview of some differences in the model law relating to CGST and SGST :

The Model GST law has different provisions in respect of CGST and SGST for the appeals at the first two levels. Thus, Sections 79 to 83 appear twice (once for CGST and once for SGST). Section 80 in the CGST portion is left blank, and in the SGST portion, it deals with the Commissioner’s revision powers.

The Appendix to this note brings out the similarities and differences in Sections 79 to 83, between CGST and SGST. One set of differences arises from the provision that whereas the CGST law (sections 79 and 82) provides for a review appeal before the first two appellate levels, the SGST law (section 80) provides for revision. The other difference is about the quantum of pre-deposit at the first two appeal levels. This is discussed later in detail.

Sections 84 to 93 are common to CGST and SGST. For ready reference, these are also reproduced in the Appendix.