Monthly Archives: July 2017

GST on Textile Sector : FAQ in Hindi

GST on Textile Sector   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 GST Books Best… Read More »

Bond / LUT by Exporter under West Bengal GST : Clarification : TRADE CIRCULAR NO 7/2017 DATED 19th July 2017

STATE GST – WEST BENGAL – CLARIFICATION/GUIDELINES ON SUBMISSION OF BOND/LETTER OF UNDERTAKING (LUT) BY EXPORTERS IN RESPECT OF EXPORTS WITHOUT PAYMENT OF INTEGRATED TAX UNDER WBGST/RULE 96A OF THE CGST RULE TRADE CIRCULAR NO.7/2017, DATED 19-7-2017 Relevant Ordinance/Act/Notification/Circular in this regard— (a) West Bengal Goods and Services Tax Ordinance, 2017; (b) The Integrated Goods and… Read More »

BRICS countries hailed India’s GST Reform

CGST – INDIA’s GST REFORM HAILED BY BRICS COUNTRIES IN MEETING OF REVENUE HEADS IN CHINA PRESS RELEASE, DATED 28-7-2017 India’s GST reform hailed by BRICS countries in meeting of Revenue Heads in China. In the meeting of the BRICS Heads of Revenue and Tax Experts held at Hangzhou, China from the 25th to 27th of… Read More »

GST FAQ E Commerce released by CBEC

GST FAQ E Commerce Question 1: What is Electronic Commerce ? Answer: Electronic Commerce has been defined in Section 2(44) of the CGST Act, 2017 to mean the supply of goods or services or both, including digital products over digital or electronic network. Question 2: Who is an e-commerce operator? Answer: Electronic Commerce Operator has… Read More »

GST FAQ Food Processing Industry released by CBEC

GST FAQ Food Processing Industry Question 1: If I have multiple manufacturing units in a State/UT, do I have to register all my companies separately or as a group? Answer: You shall be granted a single registration in the State/UT. However, you have the option to take separate registration for each of your business verticals… Read More »

Section 100 Chhattishgarh GST Act 2017 : Appeal to the Appellate Authority.

 Section 100 Chhattishgarh GST Act 2017 ( Section 100 Chhattishgarh GST Act 2017 explains Appeal to the Appellate Authority. and is Covered in CHAPTER XVII : ADVANCE RULING  ) Appeal to the Appellate Authority. 100. (1) The concerned officer, the jurisdictional officer or an applicant aggrieved by any advance ruling pronounced under sub section (4) of Section 98, may appeal to the… Read More »

Section 99 Chhattishgarh GST Act 2017 : Constitution of Appellate Authority for Advance Ruling

 Section 99 Chhattishgarh GST Act 2017 ( Section 99 Chhattishgarh GST Act 2017 explains Constitution of Appellate Authority for Advance Ruling and is Covered in CHAPTER XVII : ADVANCE RULING  ) Constitution of Appellate Authority for Advance Ruling 99. The Government shall, by notific constitute an Authority to be know Chhattisgarh Appellate Authority for Advance Ruling for Goods and Services Tax for… Read More »

Section 98 Chhattishgarh GST Act 2017 : Procedure on receipt of application

 Section 98 Chhattishgarh GST Act 2017 ( Section 98 Chhattishgarh GST Act 2017 explains Procedure on receipt of application and is Covered in CHAPTER XVII : ADVANCE RULING  ) Procedure on receipt of application. 98. (1) On receipt of an application, the Authority shall cause a copy thereof to be forwarded to the concerned officer and, if necessary, call upon him to… Read More »

Section 97 Chhattishgarh GST Act 2017 : Application for advance ruling

 Section 97 Chhattishgarh GST Act 2017 ( Section 97 Chhattishgarh GST Act 2017 explains Application for advance ruling and is Covered in CHAPTER XVII : ADVANCE RULING  ) Application for advance ruling 97. (1) An applicant desirous of obtaining an advance ruling under this Chapter may make an application in such form and manner and accompanied by such fee as may be… Read More »

Section 96 Chhattishgarh GST Act 2017 : Constitution of Authority for Advance Ruling

 Section 96 Chhattishgarh GST Act 2017 ( Section 96 Chhattishgarh GST Act 2017 explains Constitution of Authority for Advance Ruling and is Covered in CHAPTER XVII : ADVANCE RULING  ) Constitution of Authority for Advance Ruling 96. (1) The Government shall, by notification, constitute an Authority to be known as the Chhattisgarh Authority for Advance Ruling: Provided that the Government may, on… Read More »

Section 95 Chhattishgarh GST Act 2017 : Definitions Advance Ruling

 Section 95 Chhattishgarh GST Act 2017 ( Section 95 Chhattishgarh GST Act 2017 explains Liability in other cases and is Covered in CHAPTER XVII : ADVANCE RULING  ) Definitions. 95. In this Chapter, unless the context otherwise requires,— (a) “advance ruling” means a decision provided by the Authority or the Appellate Authority to an applicant on matters or on questions specified in sub-section… Read More »

Section 93 Chhattishgarh GST Act 2017 : Special provisions regarding liability to pay tax’ interest or penalty in certain cases

 Section 93 Chhattishgarh GST Act 2017 ( Section 93 Chhattishgarh GST Act 2017 explains Special provisions regarding liability to pay tax’ interest or penalty in certain cases and is Covered in CHAPTER XVI : LIABILITY TO PAY IN CERTAIN CASES  ) Special provisions regarding liability to pay tax’ interest or penalty in certain cases 93. (1) Save as otherwise provided in the… Read More »

Section 91 Chhattishgarh GST Act 2017 : Liability of guardians, trustees etc .

 Section 91 Chhattishgarh GST Act 2017 ( Section 91 Chhattishgarh GST Act 2017 explains Liability of guardians, trustees etc . and is Covered in CHAPTER XVI : LIABILITY TO PAY IN CERTAIN CASES  ) Liability of guardians, trustees etc . 91. Where the business in respect of which any tax, interest or penalty is payable under this Act is carried on by any guardian,… Read More »

Section 90 Chhattishgarh GST Act 2017 : Liability of partners of firm to pay tax

 Section 90 Chhattishgarh GST Act 2017 ( Section 90 Chhattishgarh GST Act 2017 explains Liability of partners of firm to pay tax and is Covered in CHAPTER XVI : LIABILITY TO PAY IN CERTAIN CASES  ) Liability of partners of firm to pay tax 90. Notwithstanding any contract to the contrary and any other law for the time being in force, where… Read More »

Section 89 Chhattishgarh GST Act 2017 : Liability of directors of private company

 Section 89 Chhattishgarh GST Act 2017 ( Section 89 Chhattishgarh GST Act 2017 explains Liability of directors of private company and is Covered in CHAPTER XVI : LIABILITY TO PAY IN CERTAIN CASES  ) Liability of directors of private company 89. (1) Notwithstanding anything contained in the Companies Act, 2013 (18 of 2013), where any tax5 interest or penalty due from a private… Read More »

Section 88 Chhattishgarh GST Act 2017 : Liability in case of company in liquidation

 Section 88 Chhattishgarh GST Act 2017 ( Section 88 Chhattishgarh GST Act 2017 explains Liability in case of company in liquidation and is Covered in CHAPTER XVI : LIABILITY TO PAY IN CERTAIN CASES  ) Liability in case of company in liquidation 88. (1) When any company is being wound up whether under the orders of a court or Tribunal or otherwise,… Read More »

Section 87 Chhattishgarh GST Act 2017 : Liability in case of amalgamation or merger of companies

 Section 87 Chhattishgarh GST Act 2017 ( Section 87 Chhattishgarh GST Act 2017 explains Liability in case of amalgamation or merger of companies and is Covered in CHAPTER XVI : LIABILITY TO PAY IN CERTAIN CASES  ) Liability in case of amalgamation or merger of companies 87. (1) When two or more companies are amalgamated or merged in pursuance of an order… Read More »

Section 86 Chhattishgarh GST Act 2017 : Liability of agent and principal

 Section 86 Chhattishgarh GST Act 2017 ( Section 86 Chhattishgarh GST Act 2017 explains Liability of agent and principal and is Covered in CHAPTER XVI : LIABILITY TO PAY IN CERTAIN CASES  ) Liability of agent and principal 86. Where an agent supplies or receives any taxable goods on behalf of his principal, such agent and his principal shall jointly and severally,… Read More »

 Section 85 Chhattishgarh GST Act 2017 : Liability in Case of Transfer of Business

 Section 85 Chhattishgarh GST Act 2017 ( Section 85 Chhattishgarh GST Act 2017 explains Liability in Case of Transfer of Business and is Covered in CHAPTER XVI : LIABILITY TO PAY IN CERTAIN CASES  ) Liability in Case of Transfer of Business 85. (1) Where a taxable person, liable to pay tax under this Act, transfers his business in whole or in… Read More »

Section 84 Chhattishgarh GST Act 2017 : Continuation and validation of certain recovery proceedings

 Section 84 Chhattishgarh GST Act 2017 ( Section 84 Chhattishgarh GST Act 2017 explains Continuation and validation of certain recovery proceedings and is Covered in CHAPTER XV : DEMANDS AND RECOVERY ) Continuation and validation of certain recovery proceedings 84. Where any notice of demand in respect of any tax, penalty, interest or any other amount payable under this Act, (hereafter in… Read More »

Section 83 Chhattishgarh GST Act 2017 : Provisional attachment to protect revenue in certain cases

 Section 83 Chhattishgarh GST Act 2017 ( Section 83 Chhattishgarh GST Act 2017 explains Provisional attachment to protect revenue in certain cases and is Covered in CHAPTER XV : DEMANDS AND RECOVERY ) Provisional attachment to protect revenue in certain cases 83. (1) Where during the pendency of any proceedings under Section 62 or Section 63 or Section 64 or Section 67… Read More »

Section 82 Chhattishgarh GST Act 2017 : Tax to be first charge on property

 Section 82 Chhattishgarh GST Act 2017 ( Section 82 Chhattishgarh GST Act 2017 explains Tax to be first charge on property and is Covered in CHAPTER XV : DEMANDS AND RECOVERY ) Tax to be first charge on property 82. Notwithstanding anything to the contrary contained in any law for the time being in force, save as otherwise provided in the insolvency… Read More »

Section 81 Chhattishgarh GST Act 2017 : Transfer of property to be void in certain cases

 Section 81 Chhattishgarh GST Act 2017 ( Section 81 Chhattishgarh GST Act 2017 explains Transfer of property to be void in certain cases and is Covered in CHAPTER XV : DEMANDS AND RECOVERY ) Transfer of property to be void in certain cases 81. Where a person, after any amount has become due from him, creates a charge on or parts with… Read More »

Section 80 Chhattishgarh GST Act 2017 : Payment of tax and other amount in instalments

 Section 80 Chhattishgarh GST Act 2017 ( Section 80 Chhattishgarh GST Act 2017 explains Payment of tax and other amount in instalments and is Covered in CHAPTER XV : DEMANDS AND RECOVERY ) Payment of tax and other amount in instalments 80. On an application filed by a taxable person, the Commissioner may, for reasons to be recorded in writing, extend the… Read More »

Section 78 Chhattishgarh GST Act 2017 : Initiation of recovery proceedings

 Section 78 Chhattishgarh GST Act 2017 ( Section 78 Chhattishgarh GST Act 2017 explains Initiation of recovery proceedings and is Covered in CHAPTER XV : DEMANDS AND RECOVERY ) Initiation of recovery proceedings 78. Any amount payable by a taxable person in pursuance of an order passed under this Act shall be paid by such person within a period of three months… Read More »

Section 77 Chhattishgarh GST Act 2017 : Tax wrongfully collected and paid to Central Government or State Government

 Section 77 Chhattishgarh GST Act 2017 ( Section 77 Chhattishgarh GST Act 2017 explains Tax wrongfully collected and paid to Central Government or State Government and is Covered in CHAPTER XV : DEMANDS AND RECOVERY ) Tax wrongfully collected and paid to Central Government or State Government 77. (1) A registered person who has paid the central tax and State tax on… Read More »

Section 76 Chhattishgarh GST Act 2017 : Tax collected but not paid to Government

 Section 76 Chhattishgarh GST Act 2017 ( Section 76 Chhattishgarh GST Act 2017 explains Tax collected but not paid to Government and is Covered in CHAPTER XV : DEMANDS AND RECOVERY ) Tax collected but not paid to Government 76. (1) Notwithstanding anything to the contrary contained in any order or direction of any Appellate Authority or Appellate Tribunal or court or… Read More »

Section 75 Chhattishgarh GST Act 2017 : General provisions relating to determination of tax

 Section 75 Chhattishgarh GST Act 2017 ( Section 75 Chhattishgarh GST Act 2017 explains General provisions relating to determination of tax and is Covered in CHAPTER XV : DEMANDS AND RECOVERY )  General provisions relating to determination of tax 75. (1) Where the service of notice or issuance of order is stayed by an order of a court or Appellate Tribunal, the… Read More »

Section 74 Chhattishgarh GST Act 2017 : Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilful-misstatement or suppression of facts

 Section 74 Chhattishgarh GST Act 2017 ( Section 74 Chhattishgarh GST Act 2017 explains Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilful-misstatement or suppression of facts and is Covered in CHAPTER XV : DEMANDS AND RECOVERY ) Determination of tax not paid or… Read More »

Section 73 Chhattishgarh GST Act 2017 : Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful misstatement or suppression of facts

 Section 73 Chhattishgarh GST Act 2017 ( Section 73 Chhattishgarh GST Act 2017 explains Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful misstatement or suppression of facts and is Covered in CHAPTER XV : DEMANDS AND RECOVERY ) Determination of tax… Read More »

Section 72 Chhattishgarh GST Act 2017 : Officers to assist proper officers

 Section 72 Chhattishgarh GST Act 2017 ( Section 72 Chhattishgarh GST Act 2017 explains Officers to assist proper officers and is Covered in CHAPTER XIV : INSPECTION, SEARCH, SEIZURE AND ARREST ) Officers to assist proper officers 72. (1) All officers of Police, Railways, Customs, and those officers engaged in the collection of land revenue, including village officers, officers of central tax… Read More »

Section 71 Chhattishgarh GST Act 2017 : Access to business premises

 Section 71 Chhattishgarh GST Act 2017 ( Section 71 Chhattishgarh GST Act 2017 explains Access to business premises and is Covered in CHAPTER XIV : INSPECTION, SEARCH, SEIZURE AND ARREST ) Access to business premises 71. (1) Any officer under this Act, authorised by the proper officer not below the rank of Joint Commissioner, shall have access to any place of business… Read More »

Section 70 Chhattishgarh GST Act 2017 : Power to summon persons to give evidence and produce documents

 Section 70 Chhattishgarh GST Act 2017 ( Section 70 Chhattishgarh GST Act 2017 explains Power to summon persons to give evidence and produce documents and is Covered in CHAPTER XIV : INSPECTION, SEARCH, SEIZURE AND ARREST ) Power to summon persons to give evidence and produce documents 70. (1) The proper officer under this Act shall have power to summon any person… Read More »

Section 68 Chhattishgarh GST Act 2017 : Inspection of goods in movement

 Section 68 Chhattishgarh GST Act 2017 ( Section 68 Chhattishgarh GST Act 2017 explains Inspection of goods in movement  and is Covered in CHAPTER XIV : INSPECTION, SEARCH, SEIZURE AND ARREST ) Inspection of goods in movement 68. (1) The Government may require the person in charge of a conveyance carrying any consignment of goods of value exceeding such amount as… Read More »

Section 67 Chhattishgarh GST Act 2017: Power of inspection, search and seizure

 Section 67 Chhattishgarh GST Act 2017 ( Section 67 Chhattishgarh GST Act 2017 explains Power of inspection, search and seizure  and is Covered in CHAPTER XIV : INSPECTION, SEARCH, SEIZURE AND ARREST ) Power of inspection, search and seizure 67. (1) Where the proper officer, not below the rank of Joint Commissioner, has reasons to believe that— (a) a taxable person… Read More »

 Section 66 Chhattishgarh GST Act 2017 : Special audit

 Section 66 Chhattishgarh GST Act 2017 ( Section 66 Chhattishgarh GST Act 2017 explains Special audit  and is Covered in CHAPTER XIII : AUDIT ) Special audit 66. (1) If at any stage of scrutiny, inquiry, investigation or any other proceedings before him, any officer not below the rank of Assistant Commissioner, having regard to the nature and complexity of the… Read More »

Section 64 Chhattishgarh GST Act 2017 : Summary assessment in certain special cases

 Section 64 Chhattishgarh GST Act 2017 ( Section 64 Chhattishgarh GST Act 2017 explains Summary assessment in certain special cases and is Covered in CHAPTER XII : ASSESSMENT ) Summary assessment in certain special cases 64. (1) The proper officer may, on any evidence showing a tax liability of a person coming to his notice, with the previous permission of Additional Commissioner… Read More »

Section 63 Chhattishgarh GST Act 2017 : Assessment of unregistered persons

 Section 63 Chhattishgarh GST Act 2017 ( Section 63 Chhattishgarh GST Act 2017 explains Assessment of unregistered persons and is Covered in CHAPTER XII : ASSESSMENT ) Assessment of unregistered persons 63. Notwithstanding anything to the contrary contained in Section 73 or Section 74,where a taxable person fails to obtain registration even though liable to do so or whose registration has been… Read More »

Section 62 Chhattishgarh GST Act 2017 : Assessment of non-filers of retruns

 Section 62 Chhattishgarh GST Act 2017 ( Section 62 Chhattishgarh GST Act 2017 explains Assessment of non-filers of returns and is Covered in CHAPTER XII : ASSESSMENT ) Assessment of non-filers of returns 62. (1) Notwithstanding anything to the contrary contained in Section 73 or Section 74, where a registered person fails to furnish the return under Section 39 or Section 45,… Read More »

Section 61 Chhattishgarh GST Act 2017 : Scrutiny of returns

 Section 61 Chhattishgarh GST Act 2017 ( Section 61 Chhattishgarh GST Act 2017 explains Scrutiny of returns and is Covered in CHAPTER XII : ASSESSMENT ) Scrutiny of returns 61. (1) The proper officer may scrutinize the return and related particulars furnished by the registered person to verify the correctness of the return and inform him of the discrepancies noticed, if any,… Read More »

Section 60 Chhattishgarh GST Act 2017 : Provisional assessment

 Section 60 Chhattishgarh GST Act 2017 ( Section 60 Chhattishgarh GST Act 2017 explains Provisional assessment and is Covered in CHAPTER XII : ASSESSMENT ) Provisional assessment 60. (1) Subject to the provisions of sub section (2), where the taxable person is unable to determine the value of goods or services or both or determine the rate of tax applicable thereto, he… Read More »

Section 59 Chhattishgarh GST Act 2017 : Self-assessment

 Section 59 Chhattishgarh GST Act 2017 ( Section 59 Chhattishgarh GST Act 2017 explains Self-assessment and is Covered in CHAPTER XII : ASSESSMENT ) Self-assessment 59. Every registered person shall self-assess the taxes payable under this Act and furnish a return for each tax period as specified under Section 39.  Chhattishgarh GST Act 2017 Chhattishgarh GST Rules 2017 Chhattishgarh GST Act Notifications Chhattishgarh GST Rate… Read More »