Daily Archives: July 3, 2017

GST Compensation Cess Rules 2017 Notification No. 2/2017–Compensation Cess Dated 1st July, 2017

GST Compensation Cess Rules 2017 GST Compensation Cess Rules 2017 Notified via Notification No. 2/2017–Compensation Cess Dated 1st July, 2017 given below MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 1st July, 2017 No. 2/2017–Compensation Cess G.S.R. 820(E).—In exercise of the powers conferred by sub-section (2) of section 12, read with section 11 of… Read More »

CGST Rules Third Amendment 2017 : Notification No 15/2017 Central Tax  Dated 1st July, 2017

Notification No 15/2017 Central Tax Dated 1st July, 2017 Amending CGST Rules notification 10/2017-CT dt 28.06.2017 vide Notification No 15/2017 Central Tax Dated 1st July, 2017 Following Chapters has been addded via Amended Rules :- “Chapter – XVII – Inspection, Search and Seizure ( Rule 139 to 141 ) CHAPTER – XVIII – DEMANDS AND RECOVERY… Read More »

Section 95 Puducherry GST Act 2017 : Definitions of Advance Ruling

Section 95 Puducherry GST Act 2017 [ Section 95 of Puducherry GST Act 2017 explains Definitions of Advance Ruling ] 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… Read More »

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

Section 93 Puducherry GST Act 2017 [ Section 93 of Puducherry GST Act 2017 explains Special provisions regarding liability to pay tax, interest or penalty in certain cases ] Special provisions regarding liability to pay tax, interest or penalty in certain cases 93. (1) Save as otherwise provided in the Insolvency and Bankruptcy Code, 2016 (Central Act 31of… Read More »

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

Section 84 Puducherry GST Act 2017 [ Section 84 of Puducherry GST Act 2017 explains Continuation and validation of certain recovery proceedings ] 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 this section referred to as… Read More »

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

Section 83 Puducherry GST Act 2017 [ Section 83 of Puducherry GST Act 2017 explains Provisional attachment to protect revenue in certain cases. ] 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 or section 73 or section… Read More »

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

Section 77 Puducherry GST Act 2017 [ Section 77 of Puducherry GST Act 2017 explains Tax wrongfully collected and paid to Central Government or State Government ] 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 a transaction considered by him… Read More »

Section 74 Puducherry 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 Puducherry GST Act 2017 [ Section 74 of Puducherry 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. ] Determination of tax not paid or short paid or erroneously refunded… Read More »

Section 73 Puducherry 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 Puducherry GST Act 2017 [ Section 73 of Puducherry 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 ] CHAPTER XV DEMANDS AND RECOVERY Determination of tax not… Read More »

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

Section 72 Puducherry GST Act 2017 [ Section 72 of Puducherry GST Act 2017 explains Officers to assist proper officers  ] 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 and officers of the Union territory tax… Read More »

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

Section 70 Puducherry GST Act 2017 [ Section 70 of Puducherry GST Act 2017 explains Power to summon persons to give evidence and produce documents ] 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 whose attendance he considers necessary either to… Read More »

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

Section 67 Puducherry GST Act 2017 [ Section 67 of Puducherry GST Act 2017 explains Power of inspection, search and seizure  ] 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 has… Read More »

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

Section 64 Puducherry GST Act 2017 [ Section 64 of Puducherry GST Act 2017 explains Summary assessment in certain special cases   ]   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 or Joint… Read More »

Section 63 Puducherry GST Act 2017 : Assessment of unregistered persons

Section 63 Puducherry GST Act 2017 [ Section 63 of Puducherry GST Act 2017 explains Assessment of unregistered persons   ] 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 cancelled under… Read More »

Section 59 Puducherry GST Act 2017 : Self-assessment

Section 59 Puducherry GST Act 2017 [ Section 59 of Puducherry GST Act 2017 explains Self-assessment.  ] 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. Read Complete Puducherry GST Act 2017 Puducherry GST Act 2017 Puducherry GST Rules Puducherry… Read More »

Section 55 Puducherry GST Act 2017 : Refund in certain cases

Section 55 Puducherry GST Act 2017 [ Section 55 of Puducherry GST Act 2017 explains Refund in certain cases ] Refund in certain cases 55. The Government may, on the recommendations of the Council, by notification, specify any specialized agency of the United Nations Organization or any Multilateral Financial Institution and Organization notified under the United Nations (Privileges… Read More »

Section 48 Puducherry GST Act 2017 : Goods and services tax practitioners

Section 48 Puducherry GST Act 2017 [ Section 48 of Puducherry GST Act 2017 explains Goods and services tax practitioners ] Goods and services tax practitioners 48. (1) The manner of approval of goods and services tax practitioners, their eligibility conditions, duties and obligations, manner of removal and other conditions relevant for their functioning shall be such as may… Read More »