Daily Archives: July 10, 2017

Section 31 Odisha GST Act 2017 : Tax invoice

By | July 10, 2017

Section 31 Odisha GST Act 2017 [ Section 31 Odisha GST Act 2017  explains Tax invoice  and is covered in Chapter VII : Tax Invoice, Credit and Debit Notes  ] Tax invoice 31. (1) A registered person supplying taxable goods shall, before or at the time of,–– (a) removal of goods for supply to the recipient, where the supply involves movement… Read More »

Classification of Printed Workbooks, Exercise books under Central Excise : Circular No. 1057/06/2017-CX

By | July 10, 2017

Circular No. 1057/06/2017-CX F. No. 116/23/2015-CX.3 Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs New Delhi, dated the 7 th July, 2017 To The Principal Chief Commissioners/ Chief Commissioners/Principal Commissioners of Central Tax & Central Excise (All) Madam/ Sir, Sub: Classification of Printed Workbooks, Exercise books etc. under… Read More »

GST Rate : Sanitary Napkins : Govt Clarification

By | July 10, 2017

GST rate for Sanitary Napkins There are some remarks made by various column writers on GST rate on sanitary napkins. It may be mentioned that the tax incidence on this item before and after GST is the same or less. Sanitary napkins are classifiable under heading 9619. In pre-GST, they attracted concessional excise duty of 6% and… Read More »

CBDT e-Filing Common Verification Service : User Manual

By | July 10, 2017

CBDT e-Filing Common Verification Service To use this service the user needs to be registered in the e-Filing portal as an External Agency user and subscribe to Common Verification Service The External Agency can register for the services available to access the Common Verification Service. For External Agency users, perform the following steps to register… Read More »

Aaykar Setu : New Income tax payer service module Launched

By | July 10, 2017

FM launches a new tax payer service module ‘Aaykar Setu’ that compiles various tax tools, live chat facility, dynamic updates, and important links to various processes within the Income Tax Department in a single module; Says that this e-initiative would not only provide better taxpayer services but would also help in reducing the direct physical… Read More »

Kerela GST Facilitation Centres / Kerela GST Helpdesk

By | July 10, 2017

FACILITATION CENTERS FOR GST (All traders are requested to please utilize the support of Facilitation centers in your district for assistance on GST related matters) Sl#                District contact No.          E-mail Address 1. THIRUVANANTHAPURAM  8330011240  gstcelltvpm@gmail.com 2. KOLLAM 8330011241  gstcellklm@gmail.com 3. PATHANAMTHITTA  8330011242 gstcellpta@gmail.com 4.… Read More »

Category: GST

Cancellation of FCRA registration  : Show Cause Notice issued to 5922 Associations

By | July 10, 2017

Show Cause Notice issued to 5,922 Associations for cancellation of FCRA registration  As a one-time measure, all associations were given an opportunity by way of a Public Notice uploaded on fcraonline.nic.in on May 12, 2017 requiring the associations to file their missing Annual Returns pertaining to FY 2010-11 to 2014-15 within a period of one… Read More »

GST : Free Help Book on Composition Scheme

By | July 10, 2017

GST : Free Help Book on Composition Scheme Prepared by Committee on Capacity Building Date of Preparation: 27.6.2017 Category of Registered Person: Composition Taxable Person Download Free Help Book on Composition Scheme Related Topic on GST Topic Click Link GST Acts  Central GST Act and States GST Acts GST Rules GST Rules GST Rates GST… Read More »

GST Handbook – Free Download

By | July 10, 2017

GST Handbook Index of GST Handbook 1. REGISTRATION 2. COMPOSITION LEVY 3. TIME AND PLACE OF SUPPLY 4. INPUT TAX CREDIT 5. TAX INVOICE 6. RETURNS 7. JOBWORK 8. TRANSITIONAL PROVISIONS Download GST Handbook Related Topic on GST Topic Click Link GST Acts  Central GST Act and States GST Acts GST Rules GST Rules GST Rates… Read More »

Section 30 Odisha GST Act 2017 : Revocation of cancellation of registration

By | July 10, 2017

Section 30 Odisha GST Act 2017 [ Section 30 Odisha GST Act 2017  explains Revocation of cancellation of registration  and is covered in Chapter VI :  Registration  ] Revocation of cancellation of registration 30. (1) Subject to such conditions as may be prescribed, any registered person, whose registration is cancelled by the proper officer on his own motion, may apply to… Read More »

Section 29 Odisha GST Act 2017 : Cancellation of registration

By | July 10, 2017

Section 29 Odisha GST Act 2017 [ Section 29 Odisha GST Act 2017  explains Cancellation of registration and is covered in Chapter VI :  Registration  ] Cancellation of registration 29. (1) The proper officer may, either on his own motion or on an application filed by the registered person or by his legal heirs, in case of death of such person,… Read More »

Section 28 Odisha GST Act 2017 : Amendment of registration

By | July 10, 2017

Section 28 Odisha GST Act 2017 [ Section 28 Odisha GST Act 2017  explains Amendment of registration and is covered in Chapter VI :  Registration  ] Amendment of registration 28. (1) Every registered person and a person to whom a Unique Identity Number has been assigned shall inform the proper officer of any changes in the information furnished at the time… Read More »

Section 27 Odisha GST Act 2017 : Special provisions relating to casual taxable person and non-resident taxable person

By | July 10, 2017

Section 27 Odisha GST Act 2017 [ Section 27 Odisha GST Act 2017  explains Special provisions relating to casual taxable person and non-resident taxable person and is covered in Chapter VI :  Registration  ] Special provisions relating to casual taxable person and non-resident taxable person 27. (1) The certificate of registration issued to a casual taxable person or a non-resident taxable… Read More »

Section 26 Odisha GST Act 2017 : Deemed registration

By | July 10, 2017

Section 26 Odisha GST Act 2017 [ Section 26 Odisha GST Act 2017  explains Deemed registration and is covered in Chapter VI :  Registration  ] Deemed registration 26. (1) The grant of registration or the Unique Identity Number under the Central Goods and Services Tax Act shall be deemed to be a grant of registration or the Unique Identity Number under… Read More »

Section 25 Odisha GST Act 2017 : Procedure for registration

By | July 10, 2017

Section 25 Odisha GST Act 2017 [ Section 25 Odisha GST Act 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 becomes liable to… Read More »

Section 24 Odisha GST Act 2017 : Compulsory registration in certain cases

By | July 10, 2017

Section 24 Odisha GST Act 2017 [ Section 24 Odisha GST Act 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 Act,- (i) persons making any… Read More »

Section 23 Odisha GST Act 2017 : Persons not liable for registration

By | July 10, 2017

Section 23 Odisha GST Act 2017 [ Section 23 Odisha GST Act 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 or both that… Read More »

Section 22 Odisha GST Act 2017 : Persons liable for registration

By | July 10, 2017

Section 22 Odisha GST Act 2017 [ Section 22 Odisha GST Act 2017  explains Manner of recovery of credit distributed in excess 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 Act… Read More »

Section 21 Odisha GST Act 2017 : Manner of recovery of credit distributed in excess

By | July 10, 2017

Section 21 Odisha GST Act 2017 [ Section 21 Odisha GST Act 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 section 20 resulting… Read More »

Section 20 Odisha GST Act 2017 : Manner of distribution of credit by Input Service Distributor

By | July 10, 2017

Section 20 Odisha GST Act 2017 [ Section 20 Odisha GST Act 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 State tax or… Read More »

Section 19 Odisha GST Act 2017 : Taking input tax credit in respect of inputs and capital goods sent for job work. 19. (1) The principal shall, subject to such conditions and restrictions as may be prescribed, be allowed input tax

By | July 10, 2017

Section 19 Odisha GST Act 2017 [ Section 19 Odisha GST Act 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) The principal shall,… Read More »

Section 18 Odisha GST Act 2017 : Availability of credit in special circumstances

By | July 10, 2017

Section 18 Odisha GST Act 2017 [ Section 18 Odisha GST Act 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 under this Act… Read More »

Section 17 Odisha GST Act 2017 : Apportionment of credit and blocked credits

By | July 10, 2017

Section 17 Odisha GST Act 2017 [ Section 17 Odisha GST Act 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 any business and… Read More »

Section 16 Odisha GST Act 2017 : Eligibility and conditions for taking input tax credit

By | July 10, 2017

Section 16 Odisha GST Act 2017 [ Section 16 Odisha GST Act 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 prescribed and in the… Read More »

Section 14 Odisha GST Act 2017 : Change in rate of tax in respect of supply of goods or services

By | July 10, 2017

Section 14 Odisha GST Act 2017 [ Section 14 Odisha GST Act 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 section 12… Read More »

Section 11 Odisha GST Act 2017 : Power to grant exemption from tax

By | July 10, 2017

Section 11 Odisha GST Act 2017 [ Section 11 Odisha GST Act 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, on the… Read More »

Section 10 Odisha GST Act 2017 : Composition levy

By | July 10, 2017

Section 10 Odisha GST Act 2017 [ Section 10 Odisha GST Act 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 Act but subject to the provisions of sub-sections (3) and (4) of section 9, a registered person, whose aggregate turnover… Read More »

Section 9 Odisha GST Act 2017 : Levy and collection

By | July 10, 2017

Section 9 Odisha GST Act 2017 [ Section 9 Odisha GST Act 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 Odisha goods and services tax on all intra-State supplies of goods… Read More »

Section 8 Odisha GST Act 2017 : Tax liability on composite and mixed supplies

By | July 10, 2017

Section 8 Odisha GST Act 2017 [ Section 8 Odisha GST Act 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 manner, namely:… Read More »

Section 6 Odisha GST Act 2017 : Authorisation of officers of central tax as proper officer in certain circumstances

By | July 10, 2017

Section 6 Odisha GST Act 2017 [ Section 6 Odisha GST Act 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 Act, the officers appointed… Read More »

Section 5 Odisha GST Act 2017 : Powers of officers

By | July 10, 2017

Section 5 Odisha GST Act 2017 [ Section 5 Odisha GST Act 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 on him… Read More »

Section 4 Odisha GST Act 2017 : Appointment of officers

By | July 10, 2017

Section 4 Odisha GST Act 2017 [ Section 4 Odisha GST Act 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 under this… Read More »

Section 3 Odisha GST Act 2017 : Officers under this Act

By | July 10, 2017

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

Section 2 Odisha GST Act 2017 : Definitions

By | July 10, 2017

Section 2 Odisha GST Act 2017 [ Section 2 Odisha GST Act 2017  explains Definitions  and is covered in Chapter I : Preliminary  ] Definitions 2. In this Act, 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 1882); (2)… Read More »

Officers Appointed under Punjab GST Act : No.S.O.15/P.A.5/2017/S.3/2017, dated the 30th June, 2017

By | July 10, 2017

Notification No.S.O.15/P.A.5/2017/S.3/2017 Appointing the officers under Punjab Goods and Services Tax Act, 2017 vide  Notification No.S.O.15/P.A.5/2017/S.3/2017, dated the 30th June, 2017 GOVERNMENT OF PUNJAB DEPARTMENT OF EXCISE AND TAXATION NOTIFICATION The 30th June, 2017 No.S.O.15/P.A.5/2017/S.3/2017.- In exercise of the powers conferred by section 3 of the Punjab Goods and Services Tax Act, 2017 (Punjab Act No. 5 of… Read More »

Sections of Punjab GST Act w.e.f 01.07.2017 : Notification No.S.O.14/P.A.5/2017/S.1/ 2017, dated 30th June, 2017,

By | July 10, 2017

Notification No.S.O.14/P.A.5/2017/S.1/ 2017 Appointing the 1st day of July, 2017, as the date on which certain provisions of the Punjab Goods and Services Tax Act, 2017 vide  Notification No.S.O.14/P.A.5/2017/S.1/ 2017, dated the 30th June, 2017 GOVERNMENT OF PUNJAB DEPARTMENT OF EXCISE AND TAXATION NOTIFICATION The 30th June, 2017 No.S.O.14/P.A.5/2017/S.1/ 2017.- In exercise of the powers conferred by… Read More »

Persons exempted from obtaining registration under Punjab GST Act : Notification No. S.O.13/P.A.5/2017/S.23/ 2017, dated 30th June, 2017

By | July 10, 2017

Notification No. S.O.13/P.A.5/2017/S.23/ 2017 Notification No. S.O.13/P.A.5/2017/S.23/ 2017, dated the 30th June, 2017, specifying the category of persons exempted from obtaining registration under Punjab Goods and Services Tax Act, 2017 GOVERNMENT OF PUNJAB DEPARTMENT OF EXCISE AND TAXATION NOTIFICATION the 30th June, 2017 No. S.O.13/P.A.5/2017/S.23/2017.-In exercise of the powers conferred by sub-section (2) of section 23 of… Read More »

GST Portal Notified under Punjab GST act : Notification No. S.O.12/P.A.5/2017/S.146/ C.A.13/2017/S.20/2017, dated 30th June 2017

By | July 10, 2017

Notification No. S.O.12/P.A.5/2017/S.146/ C.A.13/2017/S.20/2017 Notification No. S.O.12/P.A.5/2017/S.146/ C.A.13/2017/S.20/2017, dated the 30th June, 2017 , notifying www.gst.gov.in as the Common Goods and Services Tax Electronic Portal under Punjab Goods and Services Tax Act, 2017 GOVERNMENT OF PUNJAB DEPARTMENT OF EXCISE AND TAXATION NOTIFICATION The 30th June, 2017 No. S.O.12/P.A.5/2017/S.146/C.A.13/2017.–In exercise of the powers conferred by section 146… Read More »

18 Sections of Punjab GST Act 2017 w.e.f 23.06.2017 : Notification No. S.O.11/P.A.5/2017/S.1/2017 Dated 23rd June 2017

By | July 10, 2017

Notification No. S.O.11/P.A.5/2017/S.1/2017, Dated 23rd June 2017 Notification No. S.O.11/P.A.5/2017/S.1/2017, dated the 29th June, 2017, appointing the 23rd day of June, 2017, as the date on which certain provisions of the Punjab Goods and Services Tax Act, 2017 (Punjab Act No. 5 of 2017) shall come into force. GOVERNMENT OF PUNJAB DEPARTMENT OF EXCISE AND TAXATION… Read More »

Punjab GST Rates on Goods : Notification No.S.O.16/P.A.5/2017/S.9/2017 Dated 30th June 2017

By | July 10, 2017

Notification No.S.O.16/P.A.5/2017/S.9/2017 Dated 23rd June 2017 Punjab GST Rates on Goods Notified under Punjab GST Act 2017 w.e.f 01.07.2017  vide Notification No.S.O.16/P.A.5/2017/S.9/2017 Dated 30th June, 2017 GOVERNMENT OF PUNJAB DEPARTMENT OF EXCISE AND TAXATION NOTIFICATION The 30th June, 2017 No.S.O.16/P.A.5/2017/S.9/2017.- In exercise of the powers conferred by sub- section (1) of section 9 of the Punjab Goods and… Read More »

Punjab GST Rules 2017 : Download : Notification No GSR.21/P.A.5/2017/S.164/201 Dated 23rd June 2017

By | July 10, 2017

Punjab GST Rules 2017 Punjab GST Rules 2017 Notified under Punjab GST Act 2017 w.e.f 23rd June, 2017 vide Notification No GSR.21/P.A.5/2017/S.164/201 Dated 23rd June 2017 GOVERNMENT OF PUNJAB DEPARTMENT OF EXCISE AND TAXATION NOTIFICATION The 29th June, 2017 No. GSR.21/P.A.5/2017/S.164/2017.-In exercise of the powers conferred by section 164 of the Punjab Goods and Services Tax Act, 2017 (Punjab… Read More »

Section 1 Odisha GST Act 2017 : Short title, extent and commencement

By | July 10, 2017

Section 1 Odisha GST Act 2017 [ Section 1 Odisha GST Act 2017  explains Short title, extent and commencement  and is covered in Chapter I : Preliminary  ] Short title, extent and commencement 1. (1) This Act may be called the Odisha Goods and Services Tax Act, 2017. (2) It extends to the whole of the State of Odisha. (3) It… Read More »

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

By | July 10, 2017

Schedule III Maharashtra GST Act 2017 [ Schedule III Maharashtra 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 section7] ACTIVITIES OR TRANSACTIONS WHICH SHALL BE TREATED NEITHER AS A SUPPLY OF GOODS NOR A SUPPLY OF SERVICES 1. Services by… Read More »

Schedule II Maharashtra GST Act 2017 : Activities To Be Treated as Supply of Goods or Supply of Services

By | July 10, 2017

Schedule II Maharashtra GST Act 2017 [ Schedule II Maharashtra 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 1. Transfer.— (a) any transfer of the title in goods is a supply of… Read More »