Daily Archives: July 5, 2017

Section 25 West Bengal GST Ordinance 2017 : Procedure for registration

By | July 5, 2017

Section 25 West Bengal GST Ordinance 2017 [ Section 25 West Bengal GST Ordinance 2017  explains Procedure for registration and is covered in Chapter VI : Registration  ] Procedure for registration 25. (1) Every person who is liable to be registered under section 22 or section 24 shall apply for registration within thirty days from the date on which he… Read More »

Section 24 West Bengal GST Ordinance 2017 : Compulsory registration in certain cases

By | July 5, 2017

Section 24 West Bengal GST Ordinance 2017 [ Section 24 West Bengal GST Ordinance 2017  explains Compulsory registration in certain cases  and is covered in Chapter VI : Registration  ] Compulsory registration in certain cases 24. Notwithstanding anything contained in sub-section (1) of section 22, the following categories of persons shall be required to be registered under this Ordinance,— (i)… Read More »

Section 23 West Bengal GST Ordinance 2017 : Persons not liable for registration

By | July 5, 2017

Section 23 West Bengal GST Ordinance 2017 [ Section 23 West Bengal GST Ordinance 2017  explains Persons not liable for registration and is covered in Chapter VI : Registration  ] Persons not liable for registration 23. (1) The following persons shall not be liable to registration, namely:–– (a) any person engaged exclusively in the business of supplying goods or services… Read More »

Section 22 West Bengal GST Ordinance 2017 : Persons liable for registration

By | July 5, 2017

Section 22 West Bengal GST Ordinance 2017 [ Section 22 West Bengal GST Ordinance 2017  explains Persons liable for registration and is covered in Chapter VI : Registration  ] Persons liable for registration 22. (1) Every supplier making a taxable supply of goods or services or both in the State shall be liable to be registered under this Ordinance if… Read More »

Section 21 West Bengal GST Ordinance 2017 : Manner of recovery of credit distributed in excess

By | July 5, 2017

Section 21 West Bengal GST Ordinance 2017 [ Section 21 West Bengal GST Ordinance 2017  explains Manner of recovery of credit distributed in excess and is covered in Chapter V : Input Tax Credit  ] Manner of recovery of credit distributed in excess 21. Where the Input Service Distributor distributes the credit in contravention of the provisions contained in… Read More »

Section 20 West Bengal GST Ordinance 2017 : Manner of distribution of credit by Input Service Distributor

By | July 5, 2017

Section 20 West Bengal GST Ordinance 2017 [ Section 20 West Bengal GST Ordinance 2017  explains Manner of distribution of credit by Input Service Distributor and is covered in Chapter V : Input Tax Credit  ] Manner of distribution of credit by Input Service Distributor 20. (1) The Input Service Distributor shall distribute the credit of State tax as… Read More »

Section 19 West Bengal GST Ordinance 2017 : Taking input tax credit in respect of inputs and capital goods sent for job work

By | July 5, 2017

Section 19 West Bengal GST Ordinance 2017 [ Section 19 West Bengal GST Ordinance 2017  explains Taking input tax credit in respect of inputs and capital goods sent for job work  and is covered in Chapter V : Input Tax Credit  ] Taking input tax credit in respect of inputs and capital goods sent for job work 19. (1)… Read More »

Section 18 West Bengal GST Ordinance 2017 : Availability of credit in special circumstances

By | July 5, 2017

Section 18 West Bengal GST Ordinance 2017 [ Section 18 West Bengal GST Ordinance 2017  explains Availability of credit in special circumstances and is covered in Chapter V : Input Tax Credit  ] Availability of credit in special circumstances 18. (1) Subject to such conditions and restrictions as may be prescribed— (a) a person who has applied for registration… Read More »

Section 17 West Bengal GST Ordinance 2017 : Apportionment of credit and blocked credits

By | July 5, 2017

Section 17 West Bengal GST Ordinance 2017 [ Section 17 West Bengal GST Ordinance 2017  explains Apportionment of credit and blocked credits  and is covered in Chapter V : Input Tax Credit  ] Apportionment of credit and blocked credits 17. (1) Where the goods or services or both are used by the registered person partly for the purpose of… Read More »

Section 16 West Bengal GST Ordinance 2017 : Eligibility and conditions for taking input tax credit

By | July 5, 2017

Section 16 West Bengal GST Ordinance 2017 [ Section 16 West Bengal GST Ordinance 2017  explains Eligibility and conditions for taking input tax credit  and is covered in Chapter V : Input Tax Credit  ]   Eligibility and conditions for taking input tax credit 16. (1) Every registered person shall, subject to such conditions and restrictions as may be… Read More »

Section 15 West Bengal GST Ordinance 2017 : Value of taxable supply

By | July 5, 2017

Section 15 West Bengal GST Ordinance 2017 [ Section 15 West Bengal GST Ordinance 2017  explains Value of taxable supply  and is covered in Chapter IV : Time and Value of Supply ] Value of taxable supply 15. (1) The value of a supply of goods or services or both shall be the transaction value, which is the price actually paid… Read More »

Section 14 West Bengal GST Ordinance 2017 : Change in rate of tax in respect of supply of goods or services .

By | July 5, 2017

Section 14 West Bengal GST Ordinance 2017 [ Section 14 West Bengal GST Ordinance 2017  explains Change in rate of tax in respect of supply of goods or services  and is covered in Chapter IV : Time and Value of Supply ] Change in rate of tax in respect of supply of goods or services . 14. Notwithstanding anything contained in… Read More »

Section 13 West Bengal GST Ordinance 2017 : Time of supply of services

By | July 5, 2017

Section 13 West Bengal GST Ordinance 2017 [ Section 13 West Bengal GST Ordinance 2017  explains Time of supply of services  and is covered in Chapter IV : Time and Value of Supply ] Time of supply of services 13. (1) The liability to pay tax on services shall arise at the time of supply, as determined in accordance with… Read More »

Section 12 West Bengal GST Ordinance 2017 : Time of supply of goods

By | July 5, 2017

Section 12 West Bengal GST Ordinance 2017 [ Section 12 West Bengal GST Ordinance 2017  explains Time of supply of goods and is covered in Chapter IV : Time and Value of Supply ]   Time of supply of goods 12. (1) The liability to pay tax on goods shall arise at the time of supply, as determined in accordance… Read More »

Section 11 West Bengal GST Ordinance 2017 : Power to grant exemption from tax

By | July 5, 2017

Section 11 West Bengal GST Ordinance 2017 [ Section 11 West Bengal GST Ordinance 2017  explains Power to grant exemption from tax and is covered in Chapter III : Levy and Collection of Tax  ] Power to grant exemption from tax 11. (1) Where the Government is satisfied that it is necessary in the public interest so to do, it may,… Read More »

Section 10 West Bengal GST Ordinance 2017 : Composition levy

By | July 5, 2017

Section 10 West Bengal GST Ordinance 2017 [ Section 10 West Bengal GST Ordinance 2017  explains Composition levy and is covered in Chapter III : Levy and Collection of Tax  ] Composition levy 10. (1) Notwithstanding anything to the contrary contained in this Ordinance but subject to the provisions of sub-sections (3) and (4) of section 9, a registered person,… Read More »

Section 9 West Bengal GST Ordinance 2017 : Levy and collection

By | July 5, 2017

Section 9 West Bengal GST Ordinance 2017 [ Section 9 West Bengal GST Ordinance 2017  explains Levy and collection and is covered in Chapter III : Levy and Collection of Tax  ] Levy and collection 9. (1) Subject to the provisions of sub-section (2), there shall be levied a tax called the West Bengal goods and services tax on all… Read More »

Section 8 West Bengal GST Ordinance 2017 : Tax liability on composite and mixed supplies

By | July 5, 2017

Section 8 West Bengal GST Ordinance 2017 [ Section 8 West Bengal GST Ordinance 2017  explains Tax liability on composite and mixed supplies and is covered in Chapter III : Levy and Collection of Tax  ] Tax liability on composite and mixed supplies 8. The tax liability on a composite or a mixed supply shall be determined in the following… Read More »

Section 7 West Bengal GST Ordinance 2017 : Scope of supply

By | July 5, 2017

Section 7 West Bengal GST Ordinance 2017 [ Section 7 West Bengal GST Ordinance 2017  explains Scope of supply  and is covered in Chapter III : Levy and Collection of Tax  ]   Scope of supply 7. (1) For the purposes of this Ordinance, the expression “supply” includes–– (a) all forms of supply of goods or services or both such… Read More »

Section 6 West Bengal GST Ordinance 2017 : Authorisation of officers of central tax as proper officer in certain circumstances

By | July 5, 2017

Section 6 West Bengal GST Ordinance 2017 [ Section 6 West Bengal GST Ordinance 2017  explains Authorisation of officers of central tax as proper officer in certain circumstances  and is covered in Chapter II Administration ] Authorisation of officers of central tax as proper officer in certain circumstances 6. (1) Without prejudice to the provisions of this Ordinance, the… Read More »

Section 5 West Bengal GST Ordinance 2017 : Powers of officers

By | July 5, 2017

Section 5 West Bengal GST Ordinance 2017 [ Section 5 West Bengal GST Ordinance 2017  explains Powers of officers and is covered in Chapter II Administration ] Powers of officers 5. (1) Subject to such conditions and limitations as the Commissioner may impose, an officer of State tax may exercise the powers and discharge the duties conferred or imposed… Read More »

Section 4 West Bengal GST Ordinance 2017 : Appointment of officers

By | July 5, 2017

Section 4 West Bengal GST Ordinance 2017 [ Section 4 West Bengal GST Ordinance 2017  explains Appointment of officers and is covered in Chapter II Administration ] Appointment of officers 4. (1) The Government may, in addition to the officers as may be notified under section 3, appoint such persons as it may think fit to be the officers… Read More »

Section 3 West Bengal GST Ordinance 2017 : Officers under the Ordinance 

By | July 5, 2017

Section 3 West Bengal GST Ordinance 2017 [ Section 3 West Bengal GST Ordinance 2017  explains Officers under the Ordinance and is covered in Chapter II Administration ] Officers under the Ordinance 3. The Government shall, by notification, appoint the following classes of officers for the purposes of this Ordinance, namely:–– (a) Commissioner of State Tax, (b) Special Commissioners of… Read More »

Section 2 West Bengal GST Ordinance 2017 : Definitions

By | July 5, 2017

Section 2 West Bengal GST Ordinance 2017 [ Section 2 West Bengal GST Ordinance 2017  explains Definitions and is covered in Chapter 1 Preliminary ] Definitions 2. In this Ordinance, unless the context otherwise requires,–– (1) “actionable claim” shall have the same meaning as assigned to it in section 3 of the Transfer of Property Act, 1882; (4 of… Read More »

Section 1 West Bengal GST Ordinance 2017 : Short title extent and commencement

By | July 5, 2017

Section 1 West Bengal GST Ordinance 2017 [ Section 1 West Bengal GST Ordinance 2017  explains Short title extent and commencement and is covered in Chapter 1 Preliminary ] Short title extent and commencement 1. (1) This Ordinance may be called the West Bengal Goods and Services Tax Ordinance, 2017. (2) It extends to the whole of the… Read More »

Multiple Banking System for EPFO Payment

By | July 5, 2017

Multiple Banking System for EPFO contribution and payments by Signing of Agreement between EPFO and Public & Private Sector Banks  In keeping with the Government’s mandate for facilitating ‘Ease of doing business’, EPFO has taken a step further. In the august presence of Shri Bandaru Dattatreya, the Minister of State (Independent Charge) for Labour &… Read More »

Pre GST Stock – Traders can Put new price via Stickers till 30 sep 2017 : Notification No WM -10(31)/2017 Dated 04th July 2017

By | July 5, 2017

Pre GST Stock – Traders can Put new price via Stickers till 30 sep 2017 as per Notification No WM -10(31)/2017 Dated 04th July 2017 Issued by Department of Consumer Affairs  – Legal Metrology Divisions Subject : Impact of unsold Stock of Pre packaged Commodities Related Topic on GST Topic Click Link GST Acts  Central… Read More »

Schedule III Bihar GST Act 2017 : Activities or Transactions Which Shall Be Treated Neither as a Supply of Goods Nor a Supply of Services

By | July 5, 2017

Schedule III Bihar GST Act 2017 [ Schedule III of Bihar GST Act 2017  explains Activities or Transactions Which Shall Be Treated Neither as a Supply of Goods Nor a Supply of Services  ]  SCHEDULE III [See section 7] ACTIVITIES OR TRANSACTIONS WHICH SHALL BE TREATED NEITHER AS A SUPPLY OF GOODS NOR A SUPPLY OF SERVICES 1.… Read More »

Schedule II Bihar GST Act 2017 : Activities To Be Treated As Supply Of Goods Or Supply Of Services

By | July 5, 2017

Schedule II Bihar GST Act 2017 [ Schedule II of Bihar GST Act 2017  explains Activities To Be Treated As Supply Of Goods Or Supply Of Services  ]  SCHEDULE II [See section 7] ACTIVITIES TO BE TREATED AS SUPPLY OF GOODS OR SUPPLY OF SERVICES Transfer 1. (a) any transfer of the title in goods is a supply of goods;… Read More »

Schedule I Bihar GST Act 2017 – Activities To Be Treated As Supply Even If Made Without Consideration

By | July 5, 2017

Schedule I Bihar GST Act 2017 [ Schedule I of Bihar GST Act 2017  explains  Activities To Be Treated As Supply Even If Made Without Consideration ]  SCHEDULE I [See section 7] ACTIVITIES TO BE TREATED AS SUPPLY EVEN IF MADE WITHOUT CONSIDERATION 1. Permanent transfer or disposal of business assets where input tax credit has… Read More »

Section 172 Bihar GST Act 2017 : Removal of difficulties

By | July 5, 2017

Section 172 Bihar GST Act 2017 [ Section 172 of Bihar GST Act 2017  explains Removal of difficulties and is covered in Chapter XXI – Miscellaneous   Removal of difficulties 172. (1) If any difficulty arises in giving effect to any provisions of this Act, the Government may, on the recommendations of the Council, by a general or a special… Read More »

Section 171 Bihar GST Act 2017 : Anti-profiteering Measure

By | July 5, 2017

Section 171 Bihar GST Act 2017 [ Section 171 of Bihar GST Act 2017  explainsAnti-profiteering Measure and is covered in Chapter XXI – Miscellaneous Anti-profiteering Measure 171. (1) Any reduction in rate of tax on any supply of goods or services or the benefit of input tax credit shall be passed on to the recipient by way of commensurate reduction… Read More »

Section 169 Bihar GST Act 2017 : Service of notice in certain circumstances

By | July 5, 2017

Section 169 Bihar GST Act 2017 [ Section 169 of Bihar GST Act 2017  explains Service of notice in certain circumstances and is covered in Chapter XXI – Miscellaneous Service of notice in certain circumstances 169. (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… Read More »

Section 168 Bihar GST Act 2017 : Power to issue instructions or directions

By | July 5, 2017

Section 168 Bihar GST Act 2017 [ Section 168 of Bihar GST Act 2017  explains Power to issue instructions or directions and is covered in Chapter XXI – Miscellaneous Power to issue instructions or directions 168. The Commissioner may, if he considers it necessary or expedient so to do for the purpose of uniformity in the implementation of this Act,… Read More »

Section 167 Bihar GST Act 2017 : Delegation of powers

By | July 5, 2017

Section 167 Bihar GST Act 2017 [ Section 167 of Bihar GST Act 2017  explains Delegation of powers and is covered in Chapter XXI – Miscellaneous Delegation of powers 167. The Commissioner may, by notification, direct that subject to such conditions, if any, as may be specified in the notification, any power exercisable by any authority or officer under this… Read More »

Section 166 Bihar GST Act 2017 : Laying of rules, regulations and notifications

By | July 5, 2017

Section 166 Bihar GST Act 2017 [ Section 166 of Bihar GST Act 2017  explains Laying of rules, regulations and notifications   and is covered in Chapter XXI – Miscellaneous Laying of rules, regulations and notifications 166. Every rule made by the Government, every regulation made by the Government and every notification issued by the Government under this Act, shall be… Read More »

Section 165 Bihar GST Act 2017 : Power to make regulations

By | July 5, 2017

Section 165 Bihar GST Act 2017 [ Section 165 of Bihar GST Act 2017  explains Power to make regulations  and is covered in Chapter XXI – Miscellaneous Power to make regulations 165. The Government may, by notification, make regulations consistent with this Act and the rules made thereunder to carry out the provisions of this Act.     Read Complete… Read More »

Section 164 Bihar GST Act 2017 : Power of Government to make rules

By | July 5, 2017

Section 164 Bihar GST Act 2017 [ Section 164 of Bihar GST Act 2017  explains Power of Government to make rules and is covered in Chapter XXI – Miscellaneous Power of Government to make rules 164. (1) The Government may, on the recommendations of the Council, by notification, make rules for carrying out the provisions of this Act. (2) Without… Read More »

Section 162 Bihar GST Act 2017 : Bar on jurisdiction of civil courts

By | July 5, 2017

Section 162 Bihar GST Act 2017 [ Section 162 of Bihar GST Act 2017  explains Bar on jurisdiction of civil courts and is covered in Chapter XXI – Miscellaneous Bar on jurisdiction of civil courts 162. Save as provided in sections 117 and 118, no civil court shall have jurisdiction to deal with or decide any question arising from or… Read More »

Section 161 Bihar GST Act 2017 : Rectification of errors apparent on the face of record

By | July 5, 2017

Section 161 Bihar GST Act 2017 [ Section 161 of Bihar GST Act 2017  explains Rectification of errors apparent on the face of record and is covered in Chapter XXI – Miscellaneous Rectification of errors apparent on the face of record 161. Without prejudice to the provisions of section 160, and not with standing anything contained in any other provisions… Read More »

Section 160 Bihar GST Act 2017 : Assessment proceedings, etc. not to be invalid on certain grounds

By | July 5, 2017

Section 160 Bihar GST Act 2017 [ Section 160 of Bihar GST Act 2017  explains Assessment proceedings, etc. not to be invalid on certain grounds and is covered in Chapter XXI – Miscellaneous Assessment proceedings, etc. not to be invalid on certain grounds 160. (1) No assessment, re-assessment, adjudication, review, revision, appeal, rectification, notice, summons or other proceedings done, accepted,… Read More »

Section 159 Bihar GST Act 2017 : Publication of information in respect of persons in certain cases

By | July 5, 2017

Section 159 Bihar GST Act 2017 [ Section 159 of Bihar GST Act 2017  explains Publication of information in respect of persons in certain cases   and is covered in Chapter XXI – Miscellaneous Publication of information in respect of persons in certain cases 159. (1) If the Commissioner, or any other officer authorised by him in this behalf, is of… Read More »