Daily Archives: July 17, 2017

Section 49 Haryana GST Act 2017 : Payment of tax, interest, penalty and other amounts

Section 49 Haryana GST Act 2017 ( Section 49 Haryana GST Act 2017  explains Payment of tax, interest, penalty and other amounts and is covered in Chapter X : PAYMENT OF TAX ) Payment of tax, interest, penalty and other amounts 49. (1) Every deposit made towards tax, interest, penalty, fee or any other amount by a person by internet banking… Read More »

Section 48 Haryana GST Act 2017 : Goods and services tax practitioners

Section 48 Haryana GST Act 2017 ( Section 48 Haryana GST Act 2017  explains Goods and services tax practitioners and is covered in Chapter IX : RETURNS ) Goods and services tax practitioners 48. (1) The manner of approval of goods and services tax practitioners, their eligibility conditions, duties and obligations, manner of removal and other conditions relevant for their functioning… Read More »

Section 44 Haryana GST Act 2017 : Annual return

Section 44 Haryana GST Act 2017 ( Section 44 Haryana GST Act 2017  explains Annual return and is covered in Chapter IX : RETURNS ) Annual return 44. (1) Every registered person, other than an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a non-resident taxable person, shall furnish an annual… Read More »

Section 43 Haryana GST Act 2017 : Matching, reversal and reclaim of reduction in output tax liability

Section 43 Haryana GST Act 2017 ( Section 43 Haryana GST Act 2017  explains Matching, reversal and reclaim of reduction in output tax liability and is covered in Chapter IX : RETURNS )  Matching, reversal and reclaim of reduction in output tax liability 43. (1) The details of every credit note relating to outward supply furnished by a registered person (hereafter… Read More »

Section 42 Haryana GST Act 2017 : Matching, reversal and reclaim of input tax credit

Section 42 Haryana GST Act 2017 ( Section 42 Haryana GST Act 2017  explains Matching, reversal and reclaim of input tax credit and is covered in Chapter IX : RETURNS ) Matching, reversal and reclaim of input tax credit 42. (1) The details of every inward supply furnished by a registered person (hereafter in this section referred to as the “recipient”)… Read More »

Section 41 Haryana GST Act 2017 : Claim of input tax credit and provisional acceptance thereof

Section 41 Haryana GST Act 2017 ( Section 41 Haryana GST Act 2017  explains Claim of input tax credit and provisional acceptance thereof and is covered in Chapter IX : RETURNS ) Claim of input tax credit and provisional acceptance thereof 41. (1) Every registered person shall, subject to such conditions and restrictions as may be prescribed, be entitled to take… Read More »

Section 40 Haryana GST Act 2017 : First Return

Section 40 Haryana GST Act 2017 ( Section 40 Haryana GST Act 2017  explains First Return and is covered in Chapter IX : RETURNS ) First Return 40. Every registered person who has made outward supplies in the period between the date on which he became liable to registration till the date on which registration has been granted shall declare the… Read More »

Section 38 Haryana GST Act 2017 : Furnishing details of inward supplies

Section 38 Haryana GST Act 2017 ( Section 38 Haryana GST Act 2017  explains  Furnishing details of inward supplies and is covered in Chapter IX : RETURNS )   Furnishing details of inward supplies 38. (1) Every registered person, other than an Input Service Distributor or a non-resident taxable person or a person paying tax under the provisions of section 10 or… Read More »

Section 37 Haryana GST Act 2017 : Furnishing details of outward supplies

Section 37 Haryana GST Act 2017 ( Section 37 Haryana GST Act 2017  explains Furnishing details of outward supplies and is covered in Chapter IX : RETURNS ) Furnishing details of outward supplies 37. (1) Every registered person, other than an Input Service Distributor, a non-resident taxable person and a person paying tax under the provisions of section 10 or section… Read More »

Section 33 Haryana GST Act 2017 : Amount of tax to be indicated in tax invoice and other documents

Section 33 Haryana GST Act 2017 ( Section 33 Haryana GST Act 2017  explains Amount of tax to be indicated in tax invoice and other documents and is covered in Chapter VII : TAX INVOICE, CREDIT AND DEBIT NOTES ) Amount of tax to be indicated in tax invoice and other documents 33. Notwithstanding anything contained in this Act or… Read More »

Section 31 Haryana GST Act 2017 : Tax invoice

Section 31 Haryana GST Act 2017 ( Section 31 Haryana 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 »

Section 30 Haryana GST Act 2017 : Revocation of cancellation of registration

Section 30 Haryana GST Act 2017 ( Section 30 Haryana 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 Haryana GST Act 2017 : Special provisions relating to casual taxable person and non-resident taxable person

Section 27 Haryana GST Act 2017 ( Section 27 Haryana 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 Haryana GST Act 2017 : Compulsory registration in certain cases

Section 24 Haryana GST Act 2017 ( Section 24 Haryana 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 Haryana GST Act 2017 : Persons not liable for registration

Section 23 Haryana GST Act 2017 ( Section 23 Haryana 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 Haryana GST Act 2017 : Manner of recovery of credit distributed in excess

Section 21 Haryana GST Act 2017 ( Section 21 Haryana 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 in… Read More »

Section 20 Haryana GST Act 2017 : Manner of distribution of credit by Input Service Distributor

Section 20 Haryana GST Act 2017 ( Section 20 Haryana 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 integrated… Read More »

Section 19 Haryana GST Act 2017 :  Taking input tax credit in respect of inputs and capital goods sent for job work.

Section 19 Haryana GST Act 2017 ( Section 19 Haryana 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, subject… Read More »

Section 18 Haryana GST Act 2017 : Availability of credit in special circumstances

Section 18 Haryana GST Act 2017 ( Section 18 Haryana 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 within… Read More »

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

Section 16 Haryana GST Act 2017 ( Section 16 Haryana 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 manner… Read More »

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

Section 6 Haryana GST Act 2017 ( Section 6 Haryana 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 under… Read More »

Section 3 Haryana GST Act 2017 : Officers under this Act

Section 3 Haryana GST Act 2017 ( Section 3 Haryana 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) Principal Commissioner or Chief Commissioner or Commissioner of State tax; (b)… Read More »

Section 2 Haryana GST Act 2017 : Definitions

Section 2 Haryana GST Act 2017 ( Section 2 Haryana 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 (Central Act 4 of 1882);… Read More »