Daily Archives: April 10, 2017

169 Service of notice in certain circumstances. – CGST Billl 2017

By | April 10, 2017

CGST Billl 2017 AS INTRODUCED IN LOK SABHA Bill No. 57 of 2017 THE CENTRAL GOODS AND SERVICES TAX BILL, 2017 Service of notice in certain circumstances.  (1) Any decision, order, summons, notice or other communication under this Act or the rules made thereunder shall be served by any one of the following methods, namely:—… Read More »

166 Laying of rules, regulations and notifications – CGST Billl 2017

By | April 10, 2017

CGST Billl 2017 AS INTRODUCED IN LOK SABHA Bill No. 57 of 2017 THE CENTRAL GOODS AND SERVICES TAX BILL, 2017 Laying of rules, regulations and  notifications.  Every rule made by the Government, every regulation made by the Board and every notification issued by the Government under this Act, shall be laid, as soon as… Read More »

161 Rectification of errors apparent on the face of record – CGST Billl 2017

By | April 10, 2017

CGST Billl 2017 AS INTRODUCED IN LOK SABHA Bill No. 57 of 2017 THE CENTRAL GOODS AND SERVICES TAX BILL, 2017 Rectification of errors apparent on the face of record. Without prejudice to the provisions of section 160, and notwithstanding anything contained in any other provisions of this Act, any authority, who has passed or… Read More »

160 Assessment proceedings, etc., not to be invalid on certain grounds – CGST Billl 2017

By | April 10, 2017

CGST Billl 2017 AS INTRODUCED IN LOK SABHA Bill No. 57 of 2017 THE CENTRAL GOODS AND SERVICES TAX BILL, 2017 Assessment proceedings, etc., not to be invalid on certain grounds.  (1) No assessment, re-assessment, adjudication, review, revision, appeal, rectification, notice, summons or other proceedings done, accepted, made, issued, initiated, or purported to have been… Read More »

159 Publication of information in respect of persons in certain cases – CGST Billl 2017

By | April 10, 2017

CGST Billl 2017 AS INTRODUCED IN LOK SABHA Bill No. 57 of 2017 THE CENTRAL GOODS AND SERVICES TAX BILL, 2017 Publication of information in respect of persons in certain cases. (1) If the Commissioner, or any other officer authorised by him in this behalf, is of the opinion that it is necessary or expedient… Read More »

158 Disclosure of information by a public servant – CGST Billl 2017

By | April 10, 2017

CGST Billl 2017 AS INTRODUCED IN LOK SABHA Bill No. 57 of 2017 THE CENTRAL GOODS AND SERVICES TAX BILL, 2017 Disclosure of information by a public servant.  (1) All particulars contained in any statement made, return furnished or accounts or documents produced in accordance with this Act, or in any record of evidence given… Read More »

157 Protection of action taken under this Act – CGST Billl 2017

By | April 10, 2017

CGST Billl 2017 AS INTRODUCED IN LOK SABHA Bill No. 57 of 2017 THE CENTRAL GOODS AND SERVICES TAX BILL, 2017 Protection of action taken under this Act.  (1) No suit, prosecution or other legal proceedings shall lie against the President, State President, Members, officers or other employees of the Appellate Tribunal or any other… Read More »

150 Obligation to furnish information return – CGST Billl 2017

By | April 10, 2017

CGST Billl 2017 AS INTRODUCED IN LOK SABHA Bill No. 57 of 2017 THE CENTRAL GOODS AND SERVICES TAX BILL, 2017 Obligation to furnish information return.  (1) Any person, being— (a) a taxable person; or (b) a local authority or other public body or association; or (c) any authority of the State Government responsible for… Read More »

148 Special procedure for certain processes – CGST Billl 2017

By | April 10, 2017

CGST Billl 2017 AS INTRODUCED IN LOK SABHA Bill No. 57 of 2017 THE CENTRAL GOODS AND SERVICES TAX BILL, 2017 Special procedure for certain processes. The Government may, on the recommendations of the Council, and subject to such conditions and safeguards as may be prescribed, notify certain classes of registered persons, and the special… Read More »

146 Common Portal – CGST Billl 2017

By | April 10, 2017

CGST Billl 2017 AS INTRODUCED IN LOK SABHA Bill No. 57 of 2017 THE CENTRAL GOODS AND SERVICES TAX BILL, 2017 Common Portal.  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  ettlement of integrated… Read More »

145 Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence – CGST Billl 2017

By | April 10, 2017

CGST Billl 2017 AS INTRODUCED IN LOK SABHA Bill No. 57 of 2017 THE CENTRAL GOODS AND SERVICES TAX BILL, 2017 Admissibility of micro films,  facsimile copies of documents and computer printouts as documents and as evidence.  (1) Notwithstanding anything contained in any other law for the time being in force,— (a) a micro film… Read More »

141 Transitional provisions relating to job work – CGST Billl 2017

By | April 10, 2017

CGST Billl 2017 AS INTRODUCED IN LOK SABHA Bill No. 57 of 2017 THE CENTRAL GOODS AND SERVICES TAX BILL, 2017 Transitional provisions relating to job work.  (1) Where any inputs received at a place of business had been removed as such or removed after being partially processed to a job worker for further processing,… Read More »

140 Transitional arrangements for input tax credit – CGST Billl 2017

By | April 10, 2017

CGST Billl 2017 AS INTRODUCED IN LOK SABHA Bill No. 57 of 2017 THE CENTRAL GOODS AND SERVICES TAX BILL, 2017 Transitional arrangements for input tax credit.  (1) A registered person, other than a person opting to pay tax under section 10, shall be entitled to take, in his electronic credit ledger, the amount of… Read More »

139 Migration of existing taxpayers – CGST Billl 2017

By | April 10, 2017

CGST Billl 2017 AS INTRODUCED IN LOK SABHA Bill No. 57 of 2017 THE CENTRAL GOODS AND SERVICES TAX BILL, 2017 CHAPTER XX TRANSITIONAL PROVISIONS Migration of existing taxpayers. (1) On and from the appointed day, every person registered under any of the existing laws and having a valid Permanent Account Number shall be issued… Read More »

Draft GST Composition Rules Released on 31.03.2017 by CBEC

By | April 10, 2017

Draft GST Composition Rules Released by CBEC in March 2017 Chapter — Composition Rules 1. Intimation for composition levy (1) Any person who has been granted registration on a provisional basis under sub-rule (1) of rule  16 and who opts to pay tax under section 10, shall electronically file an intimation in FORM GST CMP-01, duly… Read More »

Checklist for internal / concurrent audit of Govt business Agency Banks

By | April 10, 2017

Systems and Controls for conduct of government banking RBI/2016-17/271 DGBA.GAD.No.2646/31.02.007/2016-17 April 7, 2017 All Agency Banks Dear Sir/Madam, Systems and Controls for conduct of government banking Please refer to our Master Circulars DGBA.GAD.No.2/31.12.010/2015-16 dated July 1, 2015 on Conduct of Government Business by Agency Banks – Payment of Agency Commission and DGBA.GAD.No.H-1/31.05.001/2015-16 dated July 1,… Read More »

FAQs on Security Features of EVMs -Electronic Voting Machines

By | April 10, 2017

Press Information Bureau Government of India Election Commission 09-April-2017 09:50 IST FAQs on Security Features of The ECI-EVMs In the recent past, there have been some queries in the minds of common people about the security features of Electronic Voting Machines (EVMs) of Election Commission of India (ECI). The Election Commission has, time and again,… Read More »