Daily Archives: June 23, 2017

Goa GST Act 2017- Download – Print

Goa GST Act 2017 Goa GST Act 2017 assented to by the Governor of Goa on 23-5-2017. GOVERNMENT OF GOA Department  of  Law & Judiciary Legal  Affairs  Division Notification 7-6-2017/LA The Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017), which has been passed by the Legislative Assembly of Goa on 9-5-2017 and assented to by the… Read More »

Sikkim GST Bill 2017

    THE SIKKIM GOODS AND SERVICES TAX BILL, 2017       A   BILL     to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the State of Sikkim and the matters connected therewith or incidental thereto       BE it… Read More »

Uttarakhand GST Act 2017 – Download – Print

Uttarakhand GST Act 2017 Uttarakhand GST Act 2017 assented to by Governor on 25 th May 2017 No. 212/XXXVI(3)/2017/32(1)/2017 Dated Dehradun ; May 26,2017 NOTIFICATION Miscellaneous In pursuance of the provisions of Clause (3) of Article 348 of the Constitution of India” the Governor is pleased to order the publication of the following English translation… Read More »

GST Practitioners – Analysis

GST Practitioners Introduction Section 48 of the CGST Act  provides for the authorisation of an eligible person to act as approved GST practitioner. A registered person may authorise an approved GST practitioner to furnish information, on his behalf, to the government. The manner of approval of goods and services tax practitioners, their eligibility conditions, duties and… Read More »

TDS Mechanism under GST – Analysis

TDS Mechanism under GST Introduction Tax Deduction at Source (TDS) is a system, initially introduced by the Income Tax Department. It is one of the modes/methods to collect tax, under which, certain percentage of amount is deducted by a recipient at the time of making payment to the supplier. It is similar to “pay as… Read More »

GST – Meaning and Scope of Supply – Analysis

GST – Meaning and Scope of Supply The taxable event in GST is supply of goods or services or both. Various taxable events like manufacture, sale, rendering of service, purchase, entry into a territory of state etc. have been done away with in favour of just one event i.e. supply. The constitution defines “Goods and… Read More »

Advisory for GST migration

Advisory for GST migration The GST common portal would reopen for migration on 25th June 2017. Assessees are required to complete the migration process before 30th September 2017. DG Systems is constantly compiling the provisional Id requests and sending them to GSTN for creation of Provisional IDs and pursuing with GSTN for issuance of PIDs and… Read More »