Daily Archives: April 23, 2017

Section 21 UTGST Act 2017- Application of provisions of Central Goods and Services Tax Act

By | April 23, 2017

Section 21 UTGST Act 2017 [ Section 21 UTGST Act 2017 Comes into force w.e.f 22.06.2017 as per Notification No. 1/2017–UNION TERRITORY TAX Dated 21.06.2017 ] Section 21 UTGST Act 2017 deals with Application of provisions of Central Goods and Services Tax Act and is covered in CHAPTER IX MISCELLANEOUS (Note UTGST Act 2017 also known as THE… Read More »

Section 20 UTGST Act 2017- Miscellaneous transitional provisions

By | April 23, 2017

Section 20 UTGST Act 2017 [ Section 20 UTGST Act 2017 Notified w.e.f 01.07.2017 vide  Notification No. 3/2017 – Union Territory Tax Dated 28th June, 2017 ] Section 20 UTGST Act 2017 deals with Miscellaneous transitional provisions and is covered in CHAPTER VIII TRANSITIONAL PROVISIONS (Note UTGST Act 2017 also known as THE UNION TERRITORY GOODS AND… Read More »

Section 19 UTGST Act 2017 – Transitional provisions relating to job work

By | April 23, 2017

Section 19 UTGST Act 2017 [ Section 19 UTGST Act 2017 Notified w.e.f 01.07.2017 vide  Notification No. 3/2017 – Union Territory Tax Dated 28th June, 2017 ] Section 19 UTGST Act 2017 deals with Transitional provisions relating to job work and is covered in CHAPTER VIII TRANSITIONAL PROVISIONS (Note UTGST Act 2017 also known as THE UNION TERRITORY… Read More »

Section 18 UTGST Act 2017 – Transitional arrangements for input tax credit

By | April 23, 2017

Section 18 UTGST Act 2017 [ Section 18 UTGST Act 2017 Notified w.e.f 01.07.2017 vide  Notification No. 3/2017 – Union Territory Tax Dated 28th June, 2017 ] Section 18 UTGST Act 2017 deals with Transitional arrangements for input tax credit and is covered in  CHAPTER VIII TRANSITIONAL PROVISION (Note UTGST Act 2017 also known as THE UNION TERRITORY… Read More »

Section 17 UTGST Act 2017 – Migration of existing tax payers

By | April 23, 2017

Section 17 UTGST Act 2017 [ Section 17 UTGST Act 2017 Comes into force w.e.f 22.06.2017 as per Notification No. 1/2017–UNION TERRITORY TAX Dated 21.06.2017 ] Section 17 UTGST Act 2017 deals with Migration of existing tax payers and is covered in CHAPTER VIII TRANSITIONAL PROVISIONS (Note UTGST Act 2017 also known as THE UNION TERRITORY GOODS AND… Read More »

Section 16 UTGST Act 2017 – Constitution of Appellate Authority for Advance Ruling

By | April 23, 2017

Section 16 UTGST Act 2017 [ Section 16 UTGST Act 2017 Notified w.e.f 01.07.2017 vide  Notification No. 3/2017 – Union Territory Tax Dated 28th June, 2017 ] Section 16 UTGST Act 2017 deals with Constitution of Appellate Authority for Advance Ruling  and is covered in CHAPTER VII ADVANCE RULING (Note UTGST Act 2017 also known as THE UNION TERRITORY… Read More »

Section 15 UTGST Act 2017- Constitution of Authority for Advance Ruling

By | April 23, 2017

Section 15 UTGST Act 2017 [ Section 15 UTGST Act 2017 Notified w.e.f 01.07.2017 vide  Notification No. 3/2017 – Union Territory Tax Dated 28th June, 2017 ] Section 15 UTGST Act 2017 deals with Constitution of Authority for Advance Ruling and is covered in CHAPTER VII ADVANCE RULING (Note UTGST Act 2017 also known as THE UNION TERRITORY GOODS… Read More »

Section 14 UTGST Act 2017- Definitions – Advance Ruling

By | April 23, 2017

Section 14 UTGST Act 2017 [ Section 14 UTGST Act 2017 Notified w.e.f 01.07.2017 vide  Notification No. 3/2017 – Union Territory Tax Dated 28th June, 2017 ] Section 14 UTGST Act 2017 deals with Definitions and is covered in CHAPTER VII ADVANCE RULING (Note UTGST Act 2017 also known as THE UNION TERRITORY GOODS AND SERVICES TAX ACT 2017 received… Read More »

Section 13 UTGST Act 2017- Recovery of tax

By | April 23, 2017

Section 13 UTGST Act 2017 [ Section 13 UTGST Act 2017 Notified w.e.f 01.07.2017 vide  Notification No. 3/2017 – Union Territory Tax Dated 28th June, 2017 ] Section 13 UTGST Act 2017 and is covered in CHAPTER VI DEMANDS AND RECOVERY (Note UTGST Act 2017 also known as THE UNION TERRITORY GOODS AND SERVICES TAX ACT 2017 received the assent… Read More »

Section 12 UTGST Act 2017 – Tax wrongfully collected and paid to Central Government or Union territory Government

By | April 23, 2017

Section 12 UTGST Act 2017 [ Section 12 UTGST Act 2017 Notified w.e.f 01.07.2017 vide  Notification No. 3/2017 – Union Territory Tax Dated 28th June, 2017 ] Section 12 UTGST Act 2017 deals with Tax wrongfully collected and paid to Central Government or Union territory Government and is covered in CHAPTER VI DEMANDS AND RECOVERY (Note UTGST… Read More »

Section 11 UTGST Act 2017- Officers required to assist proper officers

By | April 23, 2017

Section 11 UTGST Act 2017 [ Section 11 UTGST Act 2017 Notified w.e.f 01.07.2017 vide  Notification No. 3/2017 – Union Territory Tax Dated 28th June, 2017 ] Section 11 UTGST Act 2017 deals with Officers required to assist proper officers and is covered in CHAPTER V INSPECTION, SEARCH, SEIZURE AND ARREST (Note UTGST Act 2017 also known… Read More »

Section 10 UTGST Act 2017 – Transfer of input tax credit

By | April 23, 2017

Section 10 UTGST Act 2017 [ Section 10 UTGST Act 2017 Notified w.e.f 01.07.2017 vide  Notification No. 3/2017 – Union Territory Tax Dated 28th June, 2017 ] Section 10 UTGST Act 2017 deals with Transfer of input tax credit and is covered in CHAPTER IV PAYMENT OF TAX (Note UTGST Act 2017 also known as THE UNION TERRITORY GOODS… Read More »

Section 6 UTGST Act 2017- Authorisation of officers of central tax as proper officer in certain circumstances

By | April 23, 2017

Section 6 UTGST Act 2017 [ Section 6 UTGST Act 2017 Notified w.e.f 01.07.2017 vide  Notification No. 3/2017 – Union Territory Tax Dated 28th June, 2017 ] Section 6 UTGST Act 2017 explains Authorisation of officers of central tax as proper officer in certain circumstances and is covered in CHAPTER II ADMINISTRATION (Note UTGST Act 2017 also known… Read More »

Section 5 UTGST Act 2017-Powers of officers

By | April 23, 2017

Section 5 UTGST Act 2017 [ Section 5 UTGST Act 2017 Comes into force w.e.f 22.06.2017 as per Notification No. 1/2017–UNION TERRITORY TAX Dated 21.06.2017 ] Section 5 UTGST Act 2017 explains Powers of officers and is covered in CHAPTER II ADMINISTRATION (Note UTGST Act 2017 also known as THE UNION TERRITORY GOODS AND SERVICES TAX ACT 2017 received the assent… Read More »

Section 4 UTGST Act 2017-Authorisation of officers

By | April 23, 2017

Section 4 UTGST Act 2017 [ Section 4 UTGST Act 2017 Comes into force w.e.f 22.06.2017 as per Notification No. 1/2017–UNION TERRITORY TAX Dated 21.06.2017 ] Section 4 UTGST Act 2017 explains Authorisation of officers and is covered in CHAPTER II ADMINISTRATION (Note UTGST Act 2017 also known as THE UNION TERRITORY GOODS AND SERVICES TAX ACT 2017 received the assent… Read More »

Section 3 UTGST Act 2017 – Officers under this Act

By | April 23, 2017

Section 3 UTGST Act 2017 [ Section 3 UTGST Act 2017 Comes into force w.e.f 22.06.2017 as per Notification No. 1/2017–UNION TERRITORY TAX Dated 21.06.2017 ] Section 3 UTGST Act 2017 deals with Officers under this Act and  CHAPTER II ADMINISTRATION (Note UTGST Act 2017 also known as THE UNION TERRITORY GOODS AND SERVICES TAX ACT 2017 received the assent… Read More »

Section 2 UTGST Act 2017- Definitions

By | April 23, 2017

Section 2 UTGST Act 2017 [ Section 2 UTGST Act 2017 Comes into force w.e.f 22.06.2017 as per Notification No. 1/2017–UNION TERRITORY TAX Dated 21.06.2017 ] Section 2 UTGST Act 2017 explains Definitions and is covered in CHAPTER I PRELIMINARY (Note UTGST Act 2017 also known as THE UNION TERRITORY GOODS AND SERVICES TAX ACT 2017 received the assent of the… Read More »

Section 25 IGST Act 2017- Removal of difficulties

By | April 23, 2017

Section 25 IGST Act 2017 [ Section 25 IGST Act 2017 Notified w.e.f 01.07.2017 vide  Notification No. 3/2017 – Integrated Tax Dated 28th June, 2017 ] Section 25 IGST Act 2017 deals with Removal of difficulties and is covered in CHAPTER IX MISCELLANEOUS ( Note IGST Act 2017 also known as THE INTEGRATED GOODS AND SERVICES TAX ACT, 2017 received… Read More »

Section 24 IGST Act 2017- Laying of rules, regulations and notifications

By | April 23, 2017

Section 24 IGST Act 2017 [ Section 24 IGST Act 2017 Notified w.e.f 01.07.2017 vide  Notification No. 3/2017 – Integrated Tax Dated 28th June, 2017 ] Section 24 IGST Act 2017 explains Laying of rules, regulations and notifications and is covered in CHAPTER IX MISCELLANEOUS ( Note IGST Act 2017 also known as THE INTEGRATED GOODS AND SERVICES TAX… Read More »

Section 23 IGST Act 2017- Power to make regulations

By | April 23, 2017

Section 23 IGST Act 2017 [ Section 23 IGST Act 2017 Notified w.e.f 01.07.2017 vide  Notification No. 3/2017 – Integrated Tax Dated 28th June, 2017 ] Section 23 IGST Act 2017 Power to make regulations is covered in CHAPTER IX MISCELLANEOUS ( Note IGST Act 2017 also known as THE INTEGRATED GOODS AND SERVICES TAX ACT, 2017 received the Assent… Read More »

Section 21 IGST Act 2017 – Import of services made on or after the appointed day

By | April 23, 2017

Section 21 IGST Act 2017 [ Section 21 IGST Act 2017 Notified w.e.f 01.07.2017 vide  Notification No. 3/2017 – Integrated Tax Dated 28th June, 2017 ] Section 21 IGST Act 2017 deals Import of services made on or after the appointed day CHAPTER IX – MISCELLANEOUS ( Note IGST Act 2017 also known as THE INTEGRATED GOODS AND SERVICES… Read More »

Section 20 IGST Act 2017- Application of provisions of Central Goods and Services Tax Act

By | April 23, 2017

Section 20 IGST Act 2017 [ Section 20 IGST Act 2017 Comes into force w.e.f 22.06.2017 vide Notification No. 1/2017 – Integrated Tax Dated 19.06.2017 ] Section 20 IGST Act 2017 deals with Application of provisions of Central Goods and Services Tax Act in  CHAPTER IX  MISCELLANEOUS ( Note IGST Act 2017 also known as THE… Read More »

Section 19 IGST Act 2017 – Tax wrongfully collected and paid to Central Government or State Government

By | April 23, 2017

Section 19 IGST Act 2017 [ Section 19 IGST Act 2017 Notified w.e.f 01.07.2017 vide  Notification No. 3/2017 – Integrated Tax Dated 28th June, 2017 ] Section 19 IGST Act 2017 deals with Tax wrongfully collected and paid to Central Government or State Government and is covered in CHAPTER VIII APPORTIONMENT OF TAX AND SETTLEMENT OF FUNDS ( Note… Read More »

Section 18 IGST Act 2017 – Transfer of input tax credit

By | April 23, 2017

Section 18 IGST Act 2017 [ Section 18 IGST Act 2017 Notified w.e.f 01.07.2017 vide  Notification No. 3/2017 – Integrated Tax Dated 28th June, 2017 ] Section 18 IGST Act 2017 deals with Transfer of input tax credit. and is covered in CHAPTER VIII -APPORTIONMENT OF TAX AND SETTLEMENT OF FUNDS ( Note IGST Act 2017 also known as THE… Read More »

Section 1 UTGST Act 2017 – Short title, extent and commencement

By | April 23, 2017

Section 1 UTGST Act 2017 [ Section 1 UTGST Act 2017 Comes into force w.e.f 22.06.2017 as per Notification No. 1/2017–UNION TERRITORY TAX Dated 21.06.2017 ] Section 1 UTGST Act 2017 explains Short title, extent and commencement and is covered in Chapter 1 Preliminary (Note UTGST Act 2017 also known as THE UNION TERRITORY GOODS AND SERVICES TAX ACT 2017 received… Read More »

UTGST ACT 2017 of India – Chapter Wise – Section Wise

By | April 23, 2017

UTGST ACT 2017 UTGST ACT 2017 also known as THE UNION TERRITORY GOODS AND SERVICES TAX ACT 2017 received the assent of the President of India on the 12th April, 2017 .Chapter wise sections Notified under UTGST Act 2017 are furnished below. CHAPTER I – PRELIMINARY Section 1. Short title, extent and commencement. Section 2. Definitions. CHAPTER… Read More »

Depreciation Under Schedule II of Companies Act 2013 and Income Tax Act 1961 With Illustrations – CA Kamal Garg

By | April 23, 2017

Depreciation Under Schedule II of Companies Act 2013 and Income Tax Act 1961 With Illustrations Paperback – 2017 by CA Kamal Garg (Author) Price Rs 660. Click to buy online Key Contents : Depreciation Under Schedule II of Companies Act 2013 Chapter 1       Depreciation under Companies Act, 2013 Chapter 2       AS-6 (Revised): Depreciation Accounting Chapter 3       AS-10:… Read More »