Daily Archives: July 11, 2017

How to Track GST payment Status ?

Track GST payment Status After you have created GST Challan and Made GST Payment , Following is the procedure to track GST Payment Status Track GST payment Status ( Pre Login ) Track GST payment Status ( Post Login) Track GST Payment Status (Pre Login) How can I track status of a GST payment without… Read More »

Category: GST

How to Make GST Challan ?

GST Challan There are following options of creating / to make GST Challan : Make GST Challan Pre Login Make GST Challan Post Login  Access My Saved Challans (Post Login) After you have created the GST Challan . Follow the procedure to make GST Payment. Create Challan (Pre Login) How is a Challan is generated… Read More »

How to make GST payment ?

GST payment To make GST Payment , we needs to make GST Challan. Here is the procedure to make GST Challan . After you have created GST Challan following are the methods to make GST Payment . There are two modes of making GST Payment A) Pre Login Mode B) Post Login Mode How do I… Read More »

Can I make a GST payment through a physical Challan?

Can I make a GST payment through a physical Challan? No, physical Challans will not be accepted for the payment of GST. Payments can be made only by the Challan/s generated through the GST Portal (www.gst.gov.in.). Related Topic on GST Challan Make GST Challan Make GST Payment Track GST Payment Status  GST Challan FAQ GST Challan… Read More »

What are CPIN, CIN, and BRN?

What are CPIN, CIN, and BRN on GST Common Portal ( www.gst.gov.in)  CPIN or Common Portal Identification Number is created for every Challan successfully generated by the taxpayer CIN or Challan Identification Number is generated by the banks, once payment in lieu of a generated Challan is successful BRN or bank Reference Number is the… Read More »

GST Services gone live till date on GST Portal

GST Services GST Services gone live GST Services gone live till date on GST Portal ( www.gst.gov.in ) 1. Interface for Tax payer to Login, change password, Register/Update DSC. 2. Registration: a. Application for New Registration. b. Application for Filing Clarification. c. Application of Enrolment for GSTP. d. Application to opt for Composition scheme. e.… Read More »

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

Schedule III Odisha GST Act 2017 [ Schedule III Odisha 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. Services by an… Read More »

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

Schedule II Odisha GST Act 2017 [ Schedule II Odisha 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 goods; (b)… Read More »

Schedule I Odisha GST Act 2017 : Activities To Be Treated as Supply Even If Made Without Consideration

Schedule I Odisha GST Act 2017 [ Schedule I Odisha 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 been availed on such assets.… Read More »

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

Section 169 Odisha GST Act 2017 [ Section 169 Odisha 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… Read More »

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

Section 168 Odisha GST Act 2017 [ Section 168 Odisha 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 166 Odisha GST Act 2017 : Laying of rules, regulations and notifications

Section 166 Odisha GST Act 2017 [ Section 166 Odisha 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 161 Odisha GST Act 2017 : Rectification of errors apparent on the face of record

Section 161 Odisha GST Act 2017 [ Section 161 Odisha 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 notwithstanding anything contained in any other provisions of this… Read More »

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

Section 160 Odisha GST Act 2017 [ Section 160 Odisha 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 Odisha GST Act 2017 : Publication of information in respect of persons in certain cases

Section 159 Odisha GST Act 2017 [ Section 159 Odisha 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 »

Section 158 Odisha GST Act 2017 : Disclosure of information by a public servant

Section 158 Odisha GST Act 2017 [ Section 158 Odisha GST Act 2017  explains Disclosure of information by a public servant and is covered in Chapter XXI  : Miscellaneous  ] Disclosure of information by a public servant 158. (1) All particulars contained in any statement made, return furnished or accounts or documents produced in accordance with this Act, or in… Read More »

Section 157 Odisha GST Act 2017 : Protection of action taken under this Act

Section 157 Odisha GST Act 2017 [ Section 157 Odisha GST Act 2017  explains Protection of action taken under this Act  and is covered in Chapter XXI  : Miscellaneous  ] Protection of action taken under this Act 157. (1) No suit, prosecution or other legal proceedings shall lie against the President, State President, Members, officers or other employees of the… Read More »

Section 150 Odisha GST Act 2017 : Obligation to furnish information return

Section 150 Odisha GST Act 2017 [ Section 150 Odisha GST Act 2017  explains Obligation to furnish information return  and is covered in Chapter XXI  : Miscellaneous  ] Obligation to furnish information return 150. (1) Any person, being— (a) a taxable person; or (b) a local authority or other public body or association; or (c) any authority of the State… Read More »

Section 149 Odisha GST Act 2017 : Goods and services tax compliance rating

Section 149 Odisha GST Act 2017 [ Section 149 Odisha GST Act 2017  explains Goods and services tax compliance rating  and is covered in Chapter XXI  : Miscellaneous  ] Goods and services tax compliance rating 149. (1) Every registered person may be assigned a goods and services tax compliance rating score by the Government based on his record of compliance… Read More »

Section 148 Odisha GST Act 2017 : Special procedure for certain processes

Section 148 Odisha GST Act 2017 [ Section 148 Odisha GST Act 2017  explains Special procedure for certain processes  and is covered in Chapter XXI  : Miscellaneous  ] Special procedure for certain processes 148. The Government may, on the recommendations of the Council, and subject to such conditions and safeguards as may be prescribed, notify certain classes of registered persons,… Read More »

Section 147 Odisha GST Act 2017 : Deemed Exports

Section 147 Odisha GST Act 2017 [ Section 147 Odisha GST Act 2017  explains Deemed Exports  and is covered in Chapter XXI  : Miscellaneous  ] Deemed Exports 147. The Government may, on the recommendations of the Council, notify certain supplies of goods as “deemed exports”, where goods supplied do not leave India, and payment for such supplies is received… Read More »

Section 146 Odisha GST Act 2017 : Common Portal

Section 146 Odisha GST Act 2017 [ Section 146 Odisha GST Act 2017  explains Common Portal  and is covered in Chapter XXI  : Miscellaneous  ] Common Portal 146. The Government may, on the recommendations of the Council, notify the Common Goods and Services Tax Electronic Portal for facilitating registration, payment of tax, furnishing of returns, computation and settlement of integrated… Read More »

Section 145 Odisha GST Act 2017 : Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence

Section 145 Odisha GST Act 2017 [ Section 145 Odisha GST Act 2017  explains Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence  and is covered in Chapter XXI  : Miscellaneous  ] Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence 145. (1) Notwithstanding anything contained… Read More »

Section 143 Odisha GST Act 2017 : Job work procedure

Section 143 Odisha GST Act 2017 [ Section 143 Odisha GST Act 2017  explains Job work procedure  and is covered in Chapter XXI  : Miscellaneous  ] Job work procedure 143. (1) A registered person (hereafter in this section referred to as the “principal”) may, under intimation and subject to such conditions as may be prescribed, send any inputs or capital… Read More »

Section 142 Odisha GST Act 2017 : Miscellaneous transitional provisions

Section 142 Odisha GST Act 2017 [ Section 142 Odisha GST Act 2017  explains Miscellaneous transitional provisions  and is covered in Chapter XX  Transitional Provisions ] Miscellaneous transitional provisions 142. (1) Where any goods on which tax, if any, had been paid under the existing law at the time of sale thereof, not being earlier than six months prior to… Read More »

Section 141 Odisha GST Act 2017 : Transitional provisions relating to job work

Section 141 Odisha GST Act 2017 [ Section 141 Odisha GST Act 2017  explains Transitional provisions relating to job work  and is covered in Chapter XX  Transitional Provisions ] Transitional provisions relating to job work 141. (1) Where any inputs received at a place of business had been despatched as such or despatched after being partially processed to a job… Read More »

Section 140 Odisha GST Act 2017 : Transitional arrangements for input tax credit

Section 140 Odisha GST Act 2017 [ Section 140 Odisha GST Act 2017  explains Transitional arrangements for input tax credit and is covered in Chapter XX  Transitional Provisions ] Transitional arrangements for input tax credit 140. (1) A registered person, other than a person opting to pay tax under section 10, shall be entitled to take, in his electronic credit… Read More »

Section 139 Odisha GST Act 2017 : Migration of existing taxpayers

Section 139 Odisha GST Act 2017 [ Section 139 Odisha GST Act 2017  explains Migration of existing taxpayers and is covered in Chapter XX  Transitional Provisions ] Migration of existing taxpayers 139. (1) On and from the appointed day, every person registered under any of the existing laws and having a valid Permanent Account Number shall be issued a certificate… Read More »

Section 136 Odisha GST Act 2017 : Relevancy of statements under certain circumstances

Section 136 Odisha GST Act 2017 [ Section 136 Odisha GST Act 2017  explains Relevancy of statements under certain circumstances and is covered in Chapter XIX  : Offences and Penalties ] Relevancy of statements under certain circumstances 136. A statement made and signed by a person on appearance in response to any summons issued under section 70 during the course… Read More »