Daily Archives: July 15, 2017

GST on Advocates legal Services : Govt issues Clarification

By | July 15, 2017

Position regarding applicability of GST on Legal Services provided by individual Advocates including Senior Advocates and a Firm of Advocates.  There are points being raised about the applicability of GST on legal services provided by advocates – whether it is in forward charge or reverse charge. It may be mentioned that there is no change… Read More »

Tripura GST Facilitation Centres

By | July 15, 2017

Tripura GST Facilitation Centres Tripura GST Helpline Number HeadQuarter : STD-CODE LANDLINE NUMBERS 0381 232-5547 0381 232-5984 0381 232-5554 GST TRIPURA HELPDESK E-MAIL: gsthelpdesk.tripura@gmail.com CENTRAL FACILITATION CENTRE E-MAIL: gsthelpdeskatkarbhavan@gmail.com Download  Tripura GST Facilitation Centres  Read All India GST Helpline Number Related Topic on GST Topic Click Link GST Acts  Central GST Act and States GST Acts… Read More »

Tripura GST Helpline Number

By | July 15, 2017

Tripura GST Helpline Number HeadQuarter : STD-CODE LANDLINE NUMBERS 0381 232-5547 0381 232-5984 0381 232-5554 GST TRIPURA HELPDESK E-MAIL: gsthelpdesk.tripura@gmail.com CENTRAL FACILITATION CENTRE E-MAIL: gsthelpdeskatkarbhavan@gmail.com Read All India GST Helpline Number Related Topic on GST Topic Click Link GST Acts  Central GST Act and States GST Acts GST Rules GST Rules  GST Forms GST Forms GST… Read More »

GST on Legal Services / Advocates : Delhi High Court temporary relief : Judgment

By | July 15, 2017

HIGH COURT OF DELHI J. K. Mittal & Co. v. Union of India S. MURALIDHAR AND PRATHIBA M. SINGH, JJ. W.P. (C) NO. 5709 OF 2017 CM NO. 23814 OF 2017 JULY  12, 2017 Held it is plain that as of date there is no clarity on whether all legal services (not restricted to representational services) provided… Read More »

Sales tax subsidy is revenue receipt if can be used for any purpose

By | July 15, 2017

Q : Whether the amount received by the assessee by way of exemption of sales tax payments was  a trading receipt and not a capital receipt, hence  liable to tax ? Held , Yes HIGH COURT OF DELHI Commissioner of Income-tax v. Bhushan Steels & Strips Ltd. S. RAVINDRA BHAT AND NAJMI WAZIRI, JJ. IT APPEAL NOS.… Read More »

GST registration Provisions : Govt Clarification

By | July 15, 2017

Provisions related to registration under GST regime; Traders are requested to register now without waiting for the last date i.e. 30th July, 2017.  As per the GST laws, one is required to take registration on or before 30thJuly, 2017. All traders are requested to register now without waiting for the last date. If one is carrying-out… Read More »

Section 130 Tripura GST Act 2017 : Confiscation of goods or conveyances and levy of penalty

By | July 15, 2017

Section 130 Tripura GST Act 2017 ( Section 130 Tripura GST Act 2017 explains Confiscation of goods or conveyances and levy of penalty  and is covered in Chapter XIX :  OFFENCES AND PENALTIES )  Confiscation of goods or conveyances and levy of penalty 130. (1) Notwithstanding anything contained in this Act, if any person — (i) supplies or receives any… Read More »

Section 129 Tripura GST Act 2017 : Detention, seizure and release of goods and conveyances in transit

By | July 15, 2017

Section 129 Tripura GST Act 2017 ( Section 129 Tripura GST Act 2017 explains Detention, seizure and release of goods and conveyances in transit  and is covered in Chapter XIX :  OFFENCES AND PENALTIES ) Detention, seizure and release of goods and conveyances in transit 129. (1) Notwithstanding anything contained in this Act, where any person transports any goods or… Read More »

Section 128 Tripura GST Act 2017 : Power to waive penalty or fee or both

By | July 15, 2017

Section 128 Tripura GST Act 2017 ( Section 128 Tripura GST Act 2017 explains Power to waive penalty or fee or both  and is covered in Chapter XIX :  OFFENCES AND PENALTIES ) Power to waive penalty or fee or both 128. The Government may, by notification, waive in part or full, any penalty referred to in section 122 or… Read More »

Section 127 Tripura GST Act 2017 : Power to impose penalty in certain cases

By | July 15, 2017

Section 127 Tripura GST Act 2017 ( Section 127 Tripura GST Act 2017 explains Power to impose penalty in certain cases and is covered in Chapter XIX :  OFFENCES AND PENALTIES ) Power to impose penalty in certain cases 127. Where the proper officer is of the view that a person is liable to a penalty and the same is… Read More »

Section 126 Tripura GST Act 2017 : General disciplines related to penalty

By | July 15, 2017

Section 126 Tripura GST Act 2017 ( Section 126 Tripura GST Act 2017 explains General disciplines related to penalty and is covered in Chapter XIX :  OFFENCES AND PENALTIES ) General disciplines related to penalty 126. (1) No officer under this Act shall impose any penalty for minor breaches of tax regulations or procedural requirements and in particular, any omission… Read More »

Section 125 Tripura GST Act 2017 : General penalty

By | July 15, 2017

Section 125 Tripura GST Act 2017 ( Section 125 Tripura GST Act 2017 explains General penalty and is covered in Chapter XIX :  OFFENCES AND PENALTIES ) General penalty 125. Any person, who contravenes any of the provisions of this Act or any rules made thereunder for which no penalty is separately provided for in this Act, shall be liable… Read More »

Section 124 Tripura GST Act 2017 : Fine for failure to furnish statistics

By | July 15, 2017

Section 124 Tripura GST Act 2017 ( Section 124 Tripura GST Act 2017 explains Fine for failure to furnish statistics and is covered in Chapter XIX :  OFFENCES AND PENALTIES ) Fine for failure to furnish statistics 124. If any person required to furnish any information or return under section 151,— (a) without reasonable cause fails to furnish such information… Read More »

Section 123 Tripura GST Act 2017 : Penalty for failure to furnish information return

By | July 15, 2017

Section 123 Tripura GST Act 2017 ( Section 123 Tripura GST Act 2017 explains Penalty for failure to furnish information return and is covered in Chapter XIX :  OFFENCES AND PENALTIES ) Penalty for failure to furnish information return 123. If a person who is required to furnish an information return under section 150 fails to do so within the… Read More »

Section 122 Tripura GST Act 2017 : Penalty for certain offences

By | July 15, 2017

Section 122 Tripura GST Act 2017 ( Section 122 Tripura GST Act 2017 explains Penalty for certain offences  and is covered in Chapter XIX :  OFFENCES AND PENALTIES ) Penalty for certain offences 122. (1) Where a taxable person who— (i) supplies any goods or services or both without issue of any invoice or issues an incorrect or false invoice… Read More »

Section 121 Tripura GST Act 2017 : Non-appealable decisions and orders

By | July 15, 2017

Section 121 Tripura GST Act 2017 ( Section 121  Tripura GST Act 2017 explains Non-appealable decisions and orders  and is covered in Chapter XVIII :  APPEALS AND REVISION ) Non-appealable decisions and orders 121. Notwithstanding anything to the contrary in any provisions of this Act, no appeal shall lie against any decision taken or order passed by an officer of… Read More »

Section 120 Tripura GST Act 2017 : Appeal not to be filed in certain cases

By | July 15, 2017

Section 120 Tripura GST Act 2017 ( Section 120 Tripura GST Act 2017 explains Appeal not to be filed in certain cases  and is covered in Chapter XVIII :  APPEALS AND REVISION ) Appeal not to be filed in certain cases 120. (1) The Commissioner may, on the recommendations of the Council, from time to time, issue orders or instructions… Read More »

Section 119 Tripura GST Act 2017 : Sums due to be paid notwithstanding appeal etc.

By | July 15, 2017

Section 119 Tripura GST Act 2017 ( Section 119 Tripura GST Act 2017 explains Sums due to be paid notwithstanding appeal etc.  and is covered in Chapter XVIII :  APPEALS AND REVISION ) Sums due to be paid notwithstanding appeal etc. 119. Notwithstanding that an appeal has been preferred to the High Court or the Supreme Court, sums due to… Read More »

Section 118 Tripura GST Act 2017 : Appeal to Supreme Court

By | July 15, 2017

Section 118 Tripura GST Act 2017 ( Section 118 Tripura GST Act 2017 explains Appeal to Supreme Court  and is covered in Chapter XVIII :  APPEALS AND REVISION ) Appeal to Supreme Court 118. (1) An appeal shall lie to the Supreme Court— (a) from any order passed by the National Bench or Regional Benches of the Appellate Tribunal; or… Read More »

Section 116 Tripura GST Act 2017 : Appearance by authorised representative.

By | July 15, 2017

Section 116 Tripura GST Act 2017 ( Section 116 Tripura GST Act 2017 explains Appearance by authorised representative  and is covered in Chapter XVIII :  APPEALS AND REVISION ) Appearance by authorised representative. 116. (1) Any person who is entitled or required to appear before an officer appointed under this Act, or the Appellate Authority or the Appellate Tribunal in… Read More »

Section 115 Tripura GST Act 2017 : Interest on refund of amount paid for admission of appeal

By | July 15, 2017

Section 115 Tripura GST Act 2017 ( Section 115 Tripura GST Act 2017 explains Interest on refund of amount paid for admission of appeal  and is covered in Chapter XVIII :  APPEALS AND REVISION ) Interest on refund of amount paid for admission of appeal 115. Where an amount paid by the appellant under sub-section (6) of section 107 or… Read More »

Section 114 Tripura GST Act 2017 : Financial and administrative powers of State President

By | July 15, 2017

Section 114 Tripura GST Act 2017 ( Section 114 Tripura GST Act 2017 explains Financial and administrative powers of State President  and is covered in Chapter XVIII :  APPEALS AND REVISION ) Financial and administrative powers of State President 114. The State President shall exercise such financial and administrative powers over the State Bench and Area Benches of the Appellate… Read More »

Section 113 Tripura GST Act 2017 : Orders of Appellate Tribunal

By | July 15, 2017

Section 113 Tripura GST Act 2017 ( Section 113 Tripura GST Act 2017 explains Orders of Appellate Tribunal  and is covered in Chapter XVIII :  APPEALS AND REVISION ) Orders of Appellate Tribunal 113. (1) The Appellate Tribunal may, after giving the parties to the appeal an opportunity of being heard, pass such orders thereon as it thinks fit, confirming,… Read More »

Section 112 Tripura GST Act 2017 : Appeals to Appellate Trubunal

By | July 15, 2017

Section 112 Tripura GST Act 2017 ( Section 112 Tripura GST Act 2017 explains Appeals to Appellate Trubunal  and is covered in Chapter XVIII :  APPEALS AND REVISION ) Appeals to Appellate Trubunal 112. (1) Any person aggrieved by an order passed against him under section 107 or section 108 of this Act or the Central Goods and Services Tax… Read More »

Section 111 Tripura GST Act 2017 : Procedure before Appellate Tribunal

By | July 15, 2017

Section 111 Tripura GST Act 2017 ( Section 111 Tripura GST Act 2017 explains Procedure before Appellate Tribunal  and is covered in Chapter XVIII :  APPEALS AND REVISION )  Procedure before Appellate Tribunal 111. (1) The Appellate Tribunal shall not, while disposing of any proceedings before it or an appeal before it, be bound by the procedure laid down in the… Read More »

Section 110 Tripura GST Act 2017 : President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc.

By | July 15, 2017

Section 110 Tripura GST Act 2017 ( Section 110 Tripura GST Act 2017 explains  President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc.  and is covered in Chapter XVIII :  APPEALS AND REVISION )  President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc. 110. The qualifications, appointment, salary and allowances, terms… Read More »

Section 109 Tripura GST Act 2017 : Appellate Tribunal and Benches thereof

By | July 15, 2017

Section 109 Tripura GST Act 2017 ( Section 109 Tripura GST Act 2017 explains Appellate Tribunal and Benches thereof and is covered in Chapter XVIII :  APPEALS AND REVISION )  Appellate Tribunal and Benches thereof 109. (1) Subject to the provisions of this Chapter, the Goods and Services Tax Tribunal constituted under the Central Goods and Services Tax Act shall… Read More »

Section 108 Tripura GST Act 2017 : Powers of Revisional Authority

By | July 15, 2017

Section 108 Tripura GST Act 2017 ( Section 108 Tripura GST Act 2017 explains Powers of Revisional Authority and is covered in Chapter XVIII :  APPEALS AND REVISION ) Powers of Revisional Authority 108. (1) Subject to the provisions of section 121 and any rules made thereunder, the Revisional Authority may, on his own motion, or upon information received by… Read More »

Section 107 Tripura GST Act 2017 : Appeals to Appellate Authority

By | July 15, 2017

Section 107 Tripura GST Act 2017 ( Section 107 Tripura GST Act 2017 explains Appeals to Appellate Authority and is covered in Chapter XVIII :  APPEALS AND REVISION ) Appeals to Appellate Authority 107. (1) Any person aggrieved by any decision or order passed under this Act or the Central Goods and Services Tax Act by an adjudicating authority may… Read More »

Section 106 Tripura GST Act 2017 : Procedure of Authority and Appellate Authority

By | July 15, 2017

Section 106 Tripura GST Act 2017 ( Section 106 Tripura GST Act 2017 explains Procedure of Authority and Appellate Authority and is covered in Chapter XVII :  ADVANCE RULING  ) Procedure of Authority and Appellate Authority 106. The Authority or the Appellate Authority shall, subject to the provisions of this Chapter, have power to regulate its own procedure.    Tripura… Read More »

Section 105 Tripura GST Act 2017 : Powers of Authority and Appellate Authority

By | July 15, 2017

Section 105 Tripura GST Act 2017 ( Section 105 Tripura GST Act 2017 explains Powers of Authority and Appellate Authority and is covered in Chapter XVII :  ADVANCE RULING  ) Powers of Authority and Appellate Authority 105. (1) The Authority or the Appellate Authority shall, for the purpose of exercising its powers regarding (5 of 1908) — (a) discovery and… Read More »

Section 104 Tripura GST Act 2017 : Advance ruling to be void in certain circumstances

By | July 15, 2017

Section 104 Tripura GST Act 2017 ( Section 104 Tripura GST Act 2017 explains Advance ruling to be void in certain circumstances and is covered in Chapter XVII :  ADVANCE RULING  ) Advance ruling to be void in certain circumstances 104. (1) Where the Authority or the Appellate Authority finds that advance ruling pronounced by it under sub-section (4) of… Read More »

Section 103 Tripura GST Act 2017 : Application of advance ruling

By | July 15, 2017

Section 103 Tripura GST Act 2017 ( Section 103 Tripura GST Act 2017 explains Application of advance ruling and is covered in Chapter XVII :  ADVANCE RULING  ) Application of advance ruling 103. (1) The advance ruling pronounced by the Authority or the’ Appellate Authority under this Chapter shall be binding only — (a) on the applicant who had sought… Read More »

Section 102 Tripura GST Act 2017 : Rectification of advance ruling

By | July 15, 2017

Section 102 Tripura GST Act 2017 ( Section 102 Tripura GST Act 2017 explains Rectification of advance ruling and is covered in Chapter XVII :  ADVANCE RULING  ) Rectification of advance ruling 102. The Authority or the Appellate Authority may amend any order passed by it under section 98 or section 101, so as to rectify any error apparent on… Read More »

Section 101 Tripura GST Act 2017 : Orders of Appellate Authority

By | July 15, 2017

Section 101 Tripura GST Act 2017 ( Section 101 Tripura GST Act 2017 explains Orders of Appellate Authority and is covered in Chapter XVII :  ADVANCE RULING  ) Orders of Appellate Authority 101. (1) The Appellate Authority may, after giving the parties to the appeal or reference an opportunity of being heard, pass such order as it thinks fit, confirming… Read More »

Section 100 Tripura GST Act 2017 : Appeal to the Appellate Authority

By | July 15, 2017

Section 100 Tripura GST Act 2017 ( Section 100 Tripura GST Act 2017 explains Appeal to the Appellate Authority and is covered in Chapter XVII : ADVANCE RULING  ) Appeal to the Appellate Authority 100. (1) The concerned officer, the jurisdictional officer or an applicant aggrieved by any advance ruling pronounced under sub-section (4) of section 98, may appeal to… Read More »

Section 99 Tripura GST Act 2017 : Constitution of Appellate Authority for Advance Ruling

By | July 15, 2017

Section 99 Tripura GST Act 2017 ( Section 99 Tripura GST Act 2017 explains Constitution of Appellate Authority for Advance Ruling and is covered in Chapter XVII :  ADVANCE RULING  ) Constitution of Appellate Authority for Advance Ruling 99. The Government shall, by notification, constitute an Authority to be known as Tripura Appellate Authority for Advance Ruling for Goods and… Read More »

Section 98 Tripura GST Act 2017 : Procedure on receipt of application

By | July 15, 2017

Section 98 Tripura GST Act 2017 ( Section 98 Tripura GST Act 2017 explains Procedure on receipt of application and is covered in Chapter XVII :  ADVANCE RULING  ) Procedure on receipt of application 98. (1) On receipt of an application, the Authority shall cause a copy thereof to be forwarded to the concerned officer and, if necessary, call upon… Read More »