Daily Archives: July 10, 2017

Section 31 Odisha GST Act 2017 : Tax invoice

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

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 »

Aaykar Setu : New Income tax payer service module Launched

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

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

GST Handbook – Free Download

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

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

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 24 Odisha GST Act 2017 : Compulsory registration in certain cases

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

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

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

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

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

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

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 10 Odisha GST Act 2017 : Composition levy

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

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

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 3 Odisha GST Act 2017 : Officers under this Act

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

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

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,

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

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

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

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

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

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 »

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

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

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 »