Schedule III Karnataka GST Act 2017 : Activities or transactions which shall be treated neither as a supply of goods nor a supply of services

Share this on WhatsApp Schedule III Karnataka GST Act 2017 [ Schedule III Karnataka GST Act 2017 explains Activities or transactions which shall be treated neither as a supply of goods nor a supply of services  ] SCHEDULE III [See section 7]   ACTIVITIES OR TRANSACTIONS WHICH SHALL BE TREATED NEITHER AS A SUPPLY OF GOODS NOR A SUPPLY… Read More »

Section 174 Karnataka GST Act 2017 : Saving.

Share this on WhatsAppSection 174 Karnataka GST Act 2017 [ Section 174 Karnataka GST Act 2017 explains Saving. and is covered in CHAPTER XXI MISCELLANEOUS ] Saving. 174. (1) The repeal of the Acts specified in section 173 shall not— (a) revive anything not in force or existing at the time of such repeal; or (b) affect the previous operation… Read More »

Section 173 Karnataka GST Act 2017 : Repeals.

Share this on WhatsAppSection 173 Karnataka GST Act 2017 [ Section 173 Karnataka GST Act 2017 explains Repeals and is covered in CHAPTER XXI MISCELLANEOUS ] Repeals. 173. (1) Save as otherwise provided in this Act, on and from the date of commencement of this Act,- (i) The Mysore Betting Tax Act, 1932 (Mysore Act IX of 1932), (ii) The… Read More »

Section 172 Karnataka GST Act 2017 : Removal of difficulties.

Share this on WhatsAppSection 172 Karnataka GST Act 2017 [ Section 172 Karnataka GST Act 2017 explains Removal of difficulties. and is covered in CHAPTER XXI MISCELLANEOUS ] Removal of difficulties. 172. (1) If any difficulty arises in giving effect to any provisions of this Act, the Government may, on the recommendations of the Council, by a general or a… Read More »

Section 171 Karnataka GST Act 2017 : Anti-profiteering Measure.

Share this on WhatsAppSection 171 Karnataka GST Act 2017 [ Section 171 Karnataka GST Act 2017 explains Anti-profiteering Measure. and is covered in CHAPTER XXI MISCELLANEOUS ] Anti-profiteering Measure. 171. (1) Any reduction in rate of tax on any supply of goods or services or the benefit of input tax credit shall be passed on to the recipient by way… Read More »

Section 170 Karnataka GST Act 2017 : Rounding off of tax etc.

Share this on WhatsAppSection 170 Karnataka GST Act 2017 [ Section 170 Karnataka GST Act 2017 explains Rounding off of tax etc. and is covered in CHAPTER XXI MISCELLANEOUS ] Rounding off of tax etc. 170. The amount of tax, interest, penalty, fine or any other sum payable, and the amount of refund or any other sum due, under the… Read More »

Section 169 Karnataka GST Act 2017 : Service of notice in certain circumstances.

Share this on WhatsAppSection 169 Karnataka GST Act 2017 [ Section 169 Karnataka GST Act 2017 explains Service of notice in certain circumstances. and is covered in CHAPTER XXI MISCELLANEOUS ] Service of notice in certain circumstances. 169. (1) Any decision, order, summons, notice or other communication under this Act or the rules made thereunder shall be served by any… Read More »

Section 168 Karnataka GST Act 2017 : Power to issue instructions or directions.

Share this on WhatsAppSection 168 Karnataka GST Act 2017 [ Section 168 Karnataka GST Act 2017 explains Power to issue instructions or directions. and is covered in CHAPTER XXI MISCELLANEOUS ] Power to issue instructions or directions. 168. The Commissioner may, if he considers it necessary or expedient so to do for the purpose of uniformity in the implementation of… Read More »

Section 167 Karnataka GST Act 2017 : Delegation of powers.

Share this on WhatsAppSection 167 Karnataka GST Act 2017 [ Section 167 Karnataka GST Act 2017 explains Delegation of powers. and is covered in CHAPTER XXI MISCELLANEOUS ] Delegation of powers. 167. The Commissioner may, by notification, direct that subject to such conditions, if any, as may be specified in the notification, any power exercisable by any authority or officer… Read More »

Section 166 Karnataka GST Act 2017 : Laying of rules, regulations and notifications.

Share this on WhatsAppSection 166 Karnataka GST Act 2017 [ Section 166 Karnataka GST Act 2017 explains Laying of rules, regulations and notifications. and is covered in CHAPTER XXI MISCELLANEOUS ] Laying of rules, regulations and notifications. 166. Every rule made by the Government, every regulation made by the Government and every notification issued by the Government under this Act,… Read More »

Section 165 Karnataka GST Act 2017 : Power to make regulations.

Share this on WhatsAppSection 165 Karnataka GST Act 2017 [ Section 165 Karnataka GST Act 2017 explains Power to make regulations and is covered in CHAPTER XXI MISCELLANEOUS ] Power to make regulations. 165. The Government may, by notification, make regulations consistent with this Act and the rules made thereunder to carry out the provisions of this Act. Karnataka GST… Read More »

Section 164 Karnataka GST Act 2017 : Power of Government to make rules.

Share this on WhatsAppSection 164 Karnataka GST Act 2017 [ Section 164 Karnataka GST Act 2017 explains Power of Government to make rules and is covered in CHAPTER XXI MISCELLANEOUS ] Power of Government to make rules. 164. (1) The Government may, on the recommendations of the Council, by notification, make rules for carrying out the provisions of this Act.… Read More »

Section 163 Karnataka GST Act 2017 : Levy of fee.

Share this on WhatsAppSection 163 Karnataka GST Act 2017 [ Section 163 Karnataka GST Act 2017 explains Levy of fee and is covered in CHAPTER XXI MISCELLANEOUS ] Levy of fee. 163. Wherever a copy of any order or document is to be provided to any person on an application made by him for that purpose, there shall be paid… Read More »

Section 162 Karnataka GST Act 2017 : Bar on jurisdiction of civil courts.

Share this on WhatsAppSection 162 Karnataka GST Act 2017 [ Section 162 Karnataka GST Act 2017 explains Bar on jurisdiction of civil courts and is covered in CHAPTER XXI MISCELLANEOUS ] Bar on jurisdiction of civil courts. 162. Save as provided in sections 117 and 118, no civil court shall have jurisdiction to deal with or decide any question arising… Read More »

GST Registration Mandatory for Checker of CA Exam : ICAI

Share this on WhatsAppGST Registration and Honorarium- Nov, 2017 examination The Goods and Services Tax Act, 2017 is operational since 1st July, 2017. The Institute of Chartered Accountants of India is registered under the Goods and Services Tax Act. The services rendered by Resource person to the Examination Department of ICAI are covered under the above… Read More »

How to Maintain GST Records

Share this on WhatsAppHow to Maintain GST Records Related Topic on GST  Topic Click Link GST Acts  Central GST Act and States GST Acts GST Rules GST Rules  GST Forms GST Forms GST Rates GST Rates GST Notifications GST Act Notifications GST Circulars GST Circulars  GST Judgments GST Judgments GST Press Release GST Press Release… Read More »

Section 160 Karnataka GST Act 2017 : Assessment proceedings, etc. not to be invalid on certain grounds.

Share this on WhatsAppSection 160 Karnataka GST Act 2017 [ Section 160 Karnataka GST Act 2017 explains Assessment proceedings, etc. not to be invalid on certain grounds. and is covered in CHAPTER XXI MISCELLANEOUS ] Assessment proceedings, etc. not to be invalid on certain grounds. 160. (1) No assessment, re-assessment, adjudication, review, revision, appeal, rectification, notice, summons or other proceedings… Read More »

Section 158 Karnataka GST Act 2017 : Disclosure of information by a public servant.

Share this on WhatsAppSection 158 Karnataka GST Act 2017 [ Section 158 Karnataka GST Act 2017 explains Disclosure of information by a public servant. and is covered in CHAPTER XXI MISCELLANEOUS ] Disclosure of information by a public servant. 158. (1) All particulars contained in any statement made, return furnished or accounts or documents produced in accordance with this Act,… Read More »

Section 157 Karnataka GST Act 2017 : Protection of action taken under this Act.

Share this on WhatsAppSection 157 Karnataka GST Act 2017 [ Section 157 Karnataka GST Act 2017 explains Protection of action taken under this Act. and is covered in CHAPTER XXI MISCELLANEOUS ] Protection of action taken under this Act. 157. (1) No suit, prosecution or other legal proceedings shall lie against the President, State President, Members, officers or other employees… Read More »

Section 156 Karnataka GST Act 2017 : Persons deemed to be public servants.

Share this on WhatsAppSection 156 Karnataka GST Act 2017 [ Section 156 Karnataka GST Act 2017 explains Persons deemed to be public servants and is covered in CHAPTER XXI MISCELLANEOUS ] Persons deemed to be public servants. 156. All persons discharging functions under this Act shall be deemed to be public servants within the meaning of section 21 of the… Read More »

Section 155 Karnataka GST Act 2017 : Burden of Proof.

Share this on WhatsAppSection 155 Karnataka GST Act 2017 [ Section 155 Karnataka GST Act 2017 explains Burden of Proof. and is covered in CHAPTER XXI MISCELLANEOUS ] Burden of Proof. 155. Where any person claims that he is eligible for input tax credit under this Act, the burden of proving such claim shall lie on such person. Karnataka GST… Read More »

Section 154 Karnataka GST Act 2017 : Power to take samples.

Share this on WhatsAppSection 154 Karnataka GST Act 2017 [ Section 154 Karnataka GST Act 2017 explains Power to take samples. and is covered in CHAPTER XXI MISCELLANEOUS ] Power to take samples. 154. The Commissioner or an officer authorised by him may take samples of goods from the possession of any taxable person, where he considers it necessary, and… Read More »

Draft Rules for reporting estimated Advance Income Tax Liability : CBDT

Share this on WhatsAppF.No.370142/27/2017-TPL Government of India Ministry of Finance Department of Revenue (Central Board of Direct Taxes) New Delhi, September 19, 2017 Sub: Draft Notification for insertion of new rule 39A in the Income-tax Rules, 1962– comments and suggestions-reg. It is proposed to create a mechanism for self-reporting of estimates of current income, tax… Read More »

Section 153 Karnataka GST Act 2017 : Taking assistance from an expert.

Share this on WhatsAppSection 153 Karnataka GST Act 2017 [ Section 153 Karnataka GST Act 2017 explains Taking assistance from an expert. and is covered in CHAPTER XXI MISCELLANEOUS ] Taking assistance from an expert. 153. Any officer not below the rank of Assistant Commissioner may, having regard to the nature and complexity of the case and the interest of… Read More »

Section 152 Karnataka GST Act 2017 : Bar on disclosure of information.

Share this on WhatsAppSection 152 Karnataka GST Act 2017 [ Section 152 Karnataka GST Act 2017 explains Bar on disclosure of information  and is covered in CHAPTER XXI MISCELLANEOUS ] Bar on disclosure of information. 152. (1) No information of any individual return or part thereof with respect to any matter given for the purposes of section 150 or section… Read More »

Section 151 Karnataka GST Act 2017 : Power to collect statistics.

Share this on WhatsAppSection 151 Karnataka GST Act 2017 [ Section 151 Karnataka GST Act 2017 explains Power to collect statistics. and is covered in CHAPTER XXI MISCELLANEOUS ] Power to collect statistics. 151. (1) The Commissioner may, if he considers that it is necessary so to do, by notification, direct that statistics may be collected relating to any matter… Read More »

West Bengal GST Act 2017 : Download

Share this on WhatsAppWest Bengal GST Act 2017 Related Topic on GST  Topic Click Link GST Acts  Central GST Act and States GST Acts GST Rules GST Rules  GST Forms GST Forms GST Rates GST Rates GST Notifications GST Act Notifications GST Circulars GST Circulars  GST Judgments GST Judgments GST Press Release GST Press Release… Read More »

MOU between Income Tax Dept & Companies Dept for Exchange of Information

Share this on WhatsAppMISCELLANEOUS – MOU BETWEEN MINISTRY OF CORPORATE AFFAIRS AND CENTRAL BOARD OF DIRECT TAXES (CBDT) FOR AUTOMATIC AND REGULAR EXCHANGE OF INFORMATION PIB PRESS RELEASE, DATED 14-9-2017 Taking forward the initiative launched by the Government of India to curb the menace of shell companies, money laundering and black money in the country and… Read More »

File SLP against High Court Order of staying Collection of Tax under GST : CBEC

Share this on WhatsApp F. No. 275/11/2017-CX.8A Ministry of Finance Department of Revenue Central Board of Excise & Customs (Legal Cell) ‘C’ Wing, 5th Floor, HUDCO-VISHALA Building Bhikaji Cama Place, R.K. Puram, New Delhi-66: dated the 18.09.2017 INSTRUCTION To, 1.  All Principal Chief Commissioners/ Chief Commissioners of Customs, GST & CX; 2.  All Director Generals… Read More »

GST on Charitable and Religious Trusts

Share this on WhatsAppGST on Charitable and Religious Trusts The provisions relating to taxation of activities of charitable institutions and religious trusts have been borrowed and carried over from the erstwhile service tax provisions. All services provided by such entities are not exempt. In fact, there are many services that are provided by such entities… Read More »

GST : Govt Officers to Verify ITC Claim of Rs 1 Crore or more in TRAN 1 : CBEC

Share this on WhatsApp GOVERNMENT OF INDIA MINISTRY OF FINANCE / DEPARTMENT OF REVENUE CENTRAL BOARD OF EXCISE & CUSTOMS NORTH BLOCK, NEW DELHI-110001 Tele : +91-11-23094828 Fax : +91-11-23092512 D.O. F.No. 1(5)/DGGST/CGSTcredit/29/2017/624-647 Dated 11th September 2017 Dear Chief Commissioners The ITC data for CGST claimed in TRANS-1 statement received from M/s GSTN revealed that so… Read More »

GST Revised FAQs and MCQs by Indirect Tax Committee of ICAI

Share this on WhatsAppICAI Revised FAQs and MCQs on GST by Indirect Taxes Committee MCQs on GST. Indirect Taxes Committee of ICAI has revised its publication FAQs and MCQs on GST to held CAs and other Stakeholders Indirect Taxes Committee of ICAI has revised its publication named “FAQs and MCQs on GST”. As per the… Read More »

How to Change E mail & Mobile No of Signatory on GST Portal

Share this on WhatsAppGUIDELINES FOR CHANGING THE EMAIL AND MOBILE NUMBER OF THE PRIMARY AUTHORIZED SIGNATORIES MENTIONED AT THE TIME OF ENROLMENT OR NEW REGISTRATION. The steps which need to be followed by the user taxpayer for changing of email and mobile number: – ➢ Step-1: Login to GST portal with your user id and… Read More »

Non Resident Taxable Person in GST

Share this on WhatsAppNON-RESIDENT TAXABLE PERSON IN GST Introduction “Non-resident taxable person” means any person who occasionally undertakes transactions involving supply of goods or services or both, whether as principal or agent or in any other capacity, but who has no fixed place of business or residence in India. A non-resident taxable person making taxable… Read More »

Goods and Transport Agency in GST

Share this on WhatsAppGoods and Transport Agency in GST Background of levying tax on the services of Goods Transport Agency The levy of Service Tax on Road Transportation Service has always been a contentious issue. The Finance Act, 1997 had levied Service Tax on Goods Transport Operators w.e.f. 16-11-1997 which was subsequently withdrawn after nation-wide… Read More »

Order No 02/2017 GST : Due Date for TRAN 1 Extended

Share this on WhatsAppOrder No 02/2017 GST Extension of time limit for submitting the declaration in FORM GST TRAN-1 vide Order No 02/2017 GST Dated 18th September, 2017 F. No. 349/58/2017-GST Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs New Delhi, the 18th September, 2017 Subject: Extension of time limit… Read More »

Section 150 Karnataka GST Act 2017 : Obligation to furnish information return.

Share this on WhatsAppSection 150 Karnataka GST Act 2017 [ Section 150 Karnataka GST Act 2017 explains Obligation to furnish information return and is covered in CHAPTER XXI MISCELLANEOUS ] Obligation to furnish information return. 150. (1) Any person, being— (a) a taxable person; or (b) a local authority or other public body or association; or (c) any authority of… Read More »

Section 149 Karnataka GST Act 2017 : Goods and services tax compliance rating.

Share this on WhatsAppSection 149 Karnataka GST Act 2017 [ Section 149 Karnataka GST Act 2017 explains Goods and services tax compliance rating  and is covered in CHAPTER XXI MISCELLANEOUS ] Goods and services tax compliance rating. 149. (1) Every registered person may be assigned a goods and services tax compliance rating score by the Government based on his record… Read More »

Section 148 Karnataka GST Act 2017 : Special procedure for certain processes.

Share this on WhatsAppSection 148 Karnataka GST Act 2017 [ Section 148 Karnataka GST Act 2017 explains Special procedure for certain processes.  and is covered in CHAPTER XXI MISCELLANEOUS ] Special procedure for certain processes. 148. The Government may, on the recommendations of the Council, and subject to such conditions and safeguards as may be prescribed, notify certain classes of… Read More »

Section 147 Karnataka GST Act 2017 : Deemed Exports.

Share this on WhatsAppSection 147 Karnataka GST Act 2017 [ Section 147 Karnataka GST Act 2017 explains Deemed Exports.  and is covered in CHAPTER XXI MISCELLANEOUS ] Deemed Exports. 147. The Government may, on the recommendations of the Council, notify certain supplies of goods as “deemed exports”, where goods supplied do not leave India, and payment for such supplies is… Read More »

Section 146 Karnataka GST Act 2017 : Common Portal.

Share this on WhatsAppSection 146 Karnataka GST Act 2017 [ Section 146 Karnataka GST Act 2017 explains Common Portal  and is covered in CHAPTER XXI MISCELLANEOUS ] Common Portal. 146. The Government may, on the recommendations of the Council, notify the Common Goods and Services Tax Electronic Portal for facilitating registration, payment of tax, furnishing of returns, computation and settlement… Read More »

Section 145 Karnataka GST Act 2017 : Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence.

Share this on WhatsAppSection 145 Karnataka GST Act 2017 [ Section 145 Karnataka GST Act 2017 explains Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence  and is covered in CHAPTER XXI MISCELLANEOUS ] Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence. 145. (1) Notwithstanding… Read More »

Section 143 Karnataka GST Act 2017 : Job work procedure.

Share this on WhatsAppSection 143 Karnataka GST Act 2017 [ Section 143 Karnataka GST Act 2017 explains Job work procedure and is covered in CHAPTER XXI MISCELLANEOUS ] Job work procedure. 143. (1) A registered person (hereafter in this section referred to as the “principal”) may, under intimation and subject to such conditions as may be prescribed, send any inputs… Read More »