GST Feedback and Action Room (FAR) w.e.f. 26-06-2017

Share this on WhatsAppGovernment constitutes a GST Feedback and Action Room (FAR) w.e.f. 26-06-2017 to review the information, calls, media inputs etc received from Ministries, State Governments, field formations, social media, news channels, emails etc  To reply the queries of the taxpayers and tax officials and to deal with issues related to the implementation of… Read More »

Impact of GST  : Govt constituted Central Monitoring Committee

Share this on WhatsAppGovernment has constituted a Central Monitoring Committee headed by the Cabinet Secretary to monitor the impact of GST  The Government of India has setup a Central Monitoring Committee headed by the Cabinet Secretary. Three meetings of the Central Monitoring Committee have been held on 2nd July, 11th July and 18th July. The… Read More »

Number of Registration of GSTN crosses 77.5 lakhs

Share this on WhatsAppNumber of Registration of GSTN crosses 77.5 lakhs Till 18th July 2017, the total number of GSTIN registrations is 77,55,416. No major problems have been reported post Goods and Services Tax (GST) from the field offices across the country Internet is not required for doing / conducting business. It would be required… Read More »

Centrally Sponsored Schemes – sunset date for all schemes 

Share this on WhatsApp Centrally Sponsored Schemes – sunset date for all schemes  There are 28 Centrally Sponsored Schemes running across the country. All 28 Centrally Sponsored Schemes have sunset dates except Mahatma Gandhi National Rural Employment Guarantee Scheme of the Ministry of Rural Development, which is under Mahatma Gandhi Rural Employment Guarantee Act. In… Read More »

GST Advance Ruling Mechanism : Analysis

Share this on WhatsAppGST Advance Ruling Mechanism Introduction An advance ruling helps the applicant in planning his activities which are liable for payment of GST, well in advance. It also brings certainty in determining the tax liability, as the ruling given by the Authority for Advance Ruling is binding on the applicant as well as… Read More »

OIDAR Services in GST : Analysis

Share this on WhatsAppOIDAR Service in GST (Online Information Data Base Access and Retrieval (OIDAR) Services in GST ) What is OIDAR ? Online Information Database Access and Retrieval services (OIDAR) is a category of services provided through the medium of internet and received by the recipient online without having any physical interface with the… Read More »

GST : Composite Supply and Mixed Supply : Analysis

Share this on WhatsAppGST : Composite Supply and Mixed Supply Introduction A taxable event under GST is supply of goods or services or both. GST will be payable on every supply of goods or services or both unless otherwise exempted. The rates at which GST is payable for individual goods or services or both is… Read More »

Pure Agent Concept in GST : Analysis

Share this on WhatsAppPure Agent Concept in GST INTRODUCTION The GST Act defines an Agent as a person including a factor, broker, commission agent, arhatia, del credere agent, an auctioneer or any other mercantile agent, by whatever name called, who carries on the business of supply or receipt of goods or services or both on… Read More »

No GST compensation cess under reverse charge on second hand goods intra state supplies : Notification No 04/2017 Compensation Cess (Rate)  Dated 20th July, 2017

Share this on WhatsAppNotification No 04/2017 Compensation Cess (Rate)  Dated 20th July, 2017  :Seeks to exempt intra-State supplies of second hand goods received by a registered person, dealing in buying and selling of second hand goods and who pays the goods and services tax compensation cess on the value of outward supply of such second… Read More »

GST on Services : Taxmann Book : CA Mohd. Salim : July 2017

Share this on WhatsAppGST on Services GST on Services by CA Mohd. Salim Incorporating Basic Concepts Exemptions Taxability of Specific Services (Advertising Services – Transportation of Passengers) Registration Payment of Tax Return and Records Input Tax Credit Other GST Procedures Price Rs 1800 Click to buy Online View Contents of this book : GST on Service Related… Read More »

Maharashtra GST Act 2017 : Download : Chapter Wise and Section Wise

Share this on WhatsAppMaharashtra GST Act 2017 Maharashtra GST Act 2017 received the assent of the Governor on the 15th June 2017 In pursuance of clause (3) of article 348 of the Constitution of India, the following translation in English of the Maharashtra Goods and Services Tax Act, 2017 (Mah. Act No. XLIII of 2017),… Read More »

Odisha GST Act 2017 – Download -Chapter Wise & Section wise

Share this on WhatsAppOdisha GST Act 2017 Odisha GST Act 2017 assented to by the Governor on the 20th June, 2017 is hereby published for general information. LAW DEPARTMENT NOTIFICATION The 21st June 2017 No. 6674—I-Legis-20/2017-L.—The following Act of the Odisha Legislative Assembly having been assented to by the Governor on the 20th June, 2017 is… Read More »

Haryana GST Act 2017 Notified Download : Chapter Wise & Section wise

Share this on WhatsAppHaryana GST Act 2017 Haryana GST Act 2017 received the assent of the Governor of Haryana on the 7th June, 2017  and Notified on 08th June 2017 HARYANA GOVERNMENT LAW AND LEGISLATIVE DEPARTMENT Notification The 8th June, 2017 No. Leg. 19/2017.— The following Act of the Legislature of the State of Haryana received… Read More »

GST FAQs on queries of Various Sectors : Issued by Govt

Share this on WhatsAppGST FAQs on queries of Various Sectors Download GST FAQs on queries of Various Sectors 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… Read More »

Schedule III Haryana GST Act 2017 : Activities or Transactions Which Shall Be Treated Neither as a Supply of Goods Nor a Supply of Services

Share this on WhatsAppSchedule III Haryana GST Act 2017 ( Schedule III Haryana 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 OF SERVICES… Read More »

Section 174 Haryana GST Act 2017 : Repeal and savings

Share this on WhatsAppSection 174 Haryana GST Act 2017 ( Section 174 Haryana GST Act 2017  explains Repeal and savings  and is covered in Chapter XXI : MISCELLANEOUS  ) Repeal and savings 174. (1) Save as otherwise provided in this Act, on and from the date of commencement of this Act, (i) the Haryana Value Added Tax Act, 2003 (6 of… Read More »

Section 172 Haryana GST Act 2017 : Removal of difficulties

Share this on WhatsAppSection 172 Haryana GST Act 2017 ( Section 172 Haryana 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 Haryana GST Act 2017 : Anti-profiteering measure

Share this on WhatsAppSection 171 Haryana GST Act 2017 ( Section 171 Haryana 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 Haryana GST Act 2017 : Rounding off of tax etc.

Share this on WhatsAppSection 170 Haryana GST Act 2017 ( Section 170 Haryana 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 Haryana GST Act 2017 : Service of notice in certain circumstances

Share this on WhatsAppSection 169 Haryana GST Act 2017 ( Section 169 Haryana 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 Haryana GST Act 2017 : Power to issue Instructions or Directions.

Share this on WhatsAppSection 168 Haryana GST Act 2017 ( Section 168 Haryana 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 Haryana GST Act 2017 : Delegation of of powers

Share this on WhatsAppSection 167 Haryana GST Act 2017 ( Section 167 Haryana GST Act 2017  explains Delegation of of powers and is covered in Chapter XXI : MISCELLANEOUS  ) Delegation of 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… Read More »

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

Share this on WhatsAppSection 166 Haryana GST Act 2017 ( Section 166 Haryana 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 Haryana GST Act 2017 : Power to make regulations

Share this on WhatsAppSection 165 Haryana GST Act 2017 ( Section 165 Haryana 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.   Haryana… Read More »

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

Share this on WhatsAppSection 164 Haryana GST Act 2017 ( Section 164 Haryana 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 Haryana GST Act 2017 : Levy of fee

Share this on WhatsAppSection 163 Haryana GST Act 2017 ( Section 163 Haryana 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 Haryana GST Act 2017 : Bar on jurisdiction of civil courts

Share this on WhatsAppSection 162 Haryana GST Act 2017 ( Section 162 Haryana 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 »

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

Share this on WhatsAppSection 160 Haryana GST Act 2017 ( Section 160 Haryana 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 Haryana GST Act 2017 : Disclosure of information by a public servant

Share this on WhatsAppSection 158 Haryana GST Act 2017 ( Section 158 Haryana 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 Haryana GST Act 2017 : Protection of action taken under this Act

Share this on WhatsAppSection 157 Haryana GST Act 2017 ( Section 157 Haryana 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 Haryana GST Act 2017 : Persons deemed to be public servants

Share this on WhatsAppSection 156 Haryana GST Act 2017 ( Section 156 Haryana 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 Haryana GST Act 2017 : Burden of Proof

Share this on WhatsAppSection 155 Haryana GST Act 2017 ( Section 155 Haryana 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.   Haryana… Read More »

Section 154 Haryana GST Act 2017 : Power to take samples

Share this on WhatsAppSection 154 Haryana GST Act 2017 ( Section 154 Haryana 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 »

Section 153 Haryana GST Act 2017 : Taking assistance from an expert

Share this on WhatsAppSection 153 Haryana GST Act 2017 ( Section 153 Haryana 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 Haryana GST Act 2017 : Bar on disclosure of information

Share this on WhatsAppSection 152 Haryana GST Act 2017 ( Section 152 Haryana 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 Haryana GST Act 2017 : Power to collect statistics

Share this on WhatsAppSection 151 Haryana GST Act 2017 ( Section 151 Haryana 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 »

Section 150 Haryana GST Act 2017 : Obligation to furnish information return

Share this on WhatsAppSection 150 Haryana GST Act 2017 ( Section 150 Haryana 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 Haryana GST Act 2017 : Goods and services tax compliance rating

Share this on WhatsAppSection 149 Haryana GST Act 2017 ( Section 149 Haryana 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 »