Daily Archives: July 15, 2017

Tripura GST Facilitation Centres

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

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

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

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 on dealers of second hand goods : Govt Clarify

Position regarding applicability of the Margin Scheme under GST for dealers in second hand goods in general and for dealers in old and used empty bottles in particular.  Doubts have been raised regarding the applicability of the Margin Scheme under GST for dealers in second hand goods in general and for dealers in old and… Read More »

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

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

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 126 Tripura GST Act 2017 : General disciplines related to penalty

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

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

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

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 116 Tripura GST Act 2017 : Appearance by authorised representative.

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

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

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 111 Tripura GST Act 2017 : Procedure before Appellate Tribunal

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.

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

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

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

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

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

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 100 Tripura GST Act 2017 : Appeal to the Appellate Authority

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

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 »