Daily Archives: July 11, 2017

How to Track GST payment Status ?

By | July 11, 2017

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 ?

By | July 11, 2017

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 »

What are CPIN, CIN, and BRN?

By | July 11, 2017

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 »

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

By | July 11, 2017

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

By | July 11, 2017

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

By | July 11, 2017

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 173 Odisha GST Act 2017 : Amendment of certain Acts

By | July 11, 2017

Section 173 Odisha GST Act 2017 [ Section 173 Odisha GST Act 2017  explains Amendment of certain Acts  and is covered in Chapter XXI  : Miscellaneous  ] Amendment of certain Acts 173. Save as otherwise provided in this Act,- (i) in the Odisha Municipal Corporation Act, 2003 (Odisha Act 11 of 2013), sections 242 and 248 shall be omitted; and… Read More »

Section 172 Odisha GST Act 2017 : Removal of difficulties

By | July 11, 2017

Section 172 Odisha GST Act 2017 [ Section 172 Odisha 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 order… Read More »

Section 171 Odisha GST Act 2017 : Anti profiteering Measure .

By | July 11, 2017

Section 171 Odisha GST Act 2017 [ Section 171 Odisha GST Act 2017  explains Anti 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… Read More »

Section 170 Odisha GST Act 2017 : Rounding off of tax etc.

By | July 11, 2017

Section 170 Odisha GST Act 2017 [ Section 170 Odisha GST Act 2017  explains Rounding off of tax etc.  and is covered in Chapter XXI  : Miscellaneous  ] Rounding off of tax etc. 170. The amount of tax, interest, penalty, fine or any other sum payable, and the amount of refund or any other sum due, under the provisions of… Read More »

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

By | July 11, 2017

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

By | July 11, 2017

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 167 Odisha GST Act 2017 : Delegation of powers

By | July 11, 2017

Section 167 Odisha GST Act 2017 [ Section 167 Odisha 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 Odisha GST Act 2017 : Laying of rules, regulations and notifications

By | July 11, 2017

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 165 Odisha GST Act 2017 : Power to make regulations

By | July 11, 2017

Section 165 Odisha GST Act 2017 [ Section 165 Odisha 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 Odisha GST… Read More »

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

By | July 11, 2017

Section 164 Odisha GST Act 2017 [ Section 164 Odisha 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 Odisha GST Act 2017 : Bar on jurisdiction of civil courts

By | July 11, 2017

Section 162 Odisha GST Act 2017 [ Section 162 Odisha 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 sections117 and 118, no civil court shall have jurisdiction to deal with or decide any question arising from or relating… Read More »

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

By | July 11, 2017

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

By | July 11, 2017

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

By | July 11, 2017

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

By | July 11, 2017

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

By | July 11, 2017

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 156 Odisha GST Act 2017 : Persons deemed to be public servants

By | July 11, 2017

Section 156 Odisha GST Act 2017 [ Section 156 Odisha GST Act 2017  explains Persons deemed to be public servants  and is covered in Chapter XXI  : Miscellaneous  ] Persons deemed to be public servants 156. All persons discharging functions under this Act shall be deemed to be public servants within the meaning of section 21 of the Indian Penal… Read More »

Section 155 Odisha GST Act 2017 : Burden of Proof

By | July 11, 2017

Section 155 Odisha GST Act 2017 [ Section 155 Odisha GST Act 2017  explains Burden of Proof  and is covered in Chapter XXI  : Miscellaneous  ] Burden of Proof 155. Where any person claims that he is eligible for input tax credit under this Act, the burden of proving such claim shall lie on such person. Read Complete Odisha GST… Read More »

Section 154 Odisha GST Act 2017 : Power to take samples

By | July 11, 2017

Section 154 Odisha GST Act 2017 [ Section 154 Odisha GST Act 2017  explains Power to take samples  and is covered in Chapter XXI  : Miscellaneous  ] Power to take samples 154. The Commissioner or an officer authorised by him may take samples of goods from the possession of any taxable person, where he considers it necessary, and provide a… Read More »

Section 153 Odisha GST Act 2017 : Taking assistance from an expert

By | July 11, 2017

Section 153 Odisha GST Act 2017 [ Section 153 Odisha GST Act 2017  explains Taking assistance from an expert  and is covered in Chapter XXI  : Miscellaneous  ] Taking assistance from an expert 153. Any officer not below the rank of Assistant Commissioner may, having regard to the nature and complexity of the case and the interest of revenue, take… Read More »

Section 152 Odisha GST Act 2017 : Bar on disclosure of information

By | July 11, 2017

Section 152 Odisha GST Act 2017 [ Section 152 Odisha GST Act 2017  explains Bar on disclosure of information  and is covered in Chapter XXI  : Miscellaneous  ] Bar on disclosure of information 152. (1) No information of any individual return or part thereof with respect to any matter given for the purposes of section 150 or section 151 shall,… Read More »

Section 151 Odisha GST Act 2017 : Power to collect statistics

By | July 11, 2017

Section 151 Odisha GST Act 2017 [ Section 151 Odisha GST Act 2017  explains Power to collect statistics  and is covered in Chapter XXI  : Miscellaneous  ] Power to collect statistics 151. (1) The Commissioner may, if he considers that it is necessary so to do, by notification, direct that statistics may be collected relating to any matter dealt with… Read More »

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

By | July 11, 2017

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

By | July 11, 2017

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

By | July 11, 2017

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

By | July 11, 2017

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

By | July 11, 2017

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

By | July 11, 2017

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 144 Odisha GST Act 2017 : Presumption as to documents in certain cases

By | July 11, 2017

Section 144 Odisha GST Act 2017 [ Section 144 Odisha GST Act 2017  explains Presumption as to documents in certain cases  and is covered in Chapter XXI  : Miscellaneous  ] Presumption as to documents in certain cases 144. Where any document- (i) is produced by any person under this Act or any other law for the time being in force;… Read More »

Section 143 Odisha GST Act 2017 : Job work procedure

By | July 11, 2017

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

By | July 11, 2017

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

By | July 11, 2017

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

By | July 11, 2017

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

By | July 11, 2017

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 138 Odisha GST Act 2017 : Compounding of offences

By | July 11, 2017

Section 138 Odisha GST Act 2017 [ Section 138 Odisha GST Act 2017  explains Compounding of offences and is covered in Chapter XIX  : Offences and Penalties ] Compounding of offences 138. (1) Any offence under this Act may, either before or after the institution of prosecution, be compounded by the Commissioner on payment, by the person accused of the… Read More »

Section 137 Odisha GST Act 2017 : Offences by Companies

By | July 11, 2017

Section 137 Odisha GST Act 2017 [ Section 137 Odisha GST Act 2017  explains Offences by Companies and is covered in Chapter XIX  : Offences and Penalties ] Offences by Companies 137. (1) Where an offence committed by a person under this Act is a company, every person who, at the time the offence was committed was in charge of,… Read More »

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

By | July 11, 2017

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 »

Section 135 Odisha GST Act 2017 : Presumption of culpable mental state

By | July 11, 2017

Section 135 Odisha GST Act 2017 [ Section 135 Odisha GST Act 2017  explains Presumption of culpable mental state and is covered in Chapter XIX  : Offences and Penalties ] Presumption of culpable mental state 135. In any prosecution for an offence under this Act which requires a culpable mental state on the part of the accused, the court shall… Read More »