Daily Archives: July 22, 2017

Punjab GST Mitra Scheme

By | July 22, 2017

Punjab GST Mitra Scheme Introduction   1.1 About Punjab GST Mitra Scheme  Punjab GST Mitra Scheme, which has to be started as pilot project from Patiala, proposes to assist tax payers in furnishing the details of outward supplies, inward supplies and returns, filing claims or refunds, filing any other applications etc., in GST Regime. It aims to… Read More »

GST Registration Cancellation date extended to 30th September, 2017

By | July 22, 2017

To address the concerns of taxpayers arising from Transition to the GST regime, the Government decides to extend the time limit for filing intimation for Composition Levy (filing of intimation FORM GST CMP-01) up to 16th August, 2017; The period of applying for Cancellation of Registration is being extended up to 30th September, 2017.  The… Read More »

Section 30 Madhya Pradesh GST Act 2017 : Revocation of cancellation of registration

By | July 22, 2017

Section 30 Madhya Pradesh GST Act 2017 ( Section 30 Madhya Pradesh 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,… Read More »

Section 29 Madhya Pradesh GST Act 2017 : Cancellation of registration

By | July 22, 2017

Section 29 Madhya Pradesh GST Act 2017 ( Section 29 Madhya Pradesh GST Act 2017 explains Cancellation of registration  and is covered in Chapter  VI : REGISTRATION ) Cancellation of registration 29. (1) The proper officer may, either on his own motion or on an application filed by the registered person or by his legal heirs, in case of death… Read More »

Section 28 Madhya Pradesh GST Act 2017 : Amendment of registration

By | July 22, 2017

Section 28 Madhya Pradesh GST Act 2017 ( Section 28 Madhya Pradesh GST Act 2017 explains  Amendment of registration  and is covered in Chapter  VI : REGISTRATION )   Amendment of registration 28. (1) Every registered person and a person to whom a Unique Identity Number has been assigned shall inform the proper officer of any changes in the information furnished… Read More »

Section 27 Madhya Pradesh GST Act 2017 : Special provisions relating to casual taxable person and non resident taxable person

By | July 22, 2017

Section 27 Madhya Pradesh GST Act 2017 ( Section 27 Madhya Pradesh 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… Read More »

Section 26 Madhya Pradesh GST Act 2017 : Deemed registration

By | July 22, 2017

Section 26 Madhya Pradesh GST Act 2017 ( Section 26 Madhya Pradesh GST Act 2017 explains Deemed registration  and is covered in Chapter  VI : REGISTRATION ) Deemed registration 26. (1) The grant of registration or the Unique Identity Number under the Central Goods and Services Tax Act shall be deemed to be a grant of registration or the Unique… Read More »

Section 25 Madhya Pradesh GST Act 2017 : Procedure for registration

By | July 22, 2017

Section 25 Madhya Pradesh GST Act 2017 ( Section 25 Madhya Pradesh GST Act 2017 explains Procedure for registration  and is covered in Chapter  VI : REGISTRATION ) Procedure for registration 25. (1) Every person who is liable to be registered under section 22 or section 24 shall apply for registration within thirty days from the date on which he… Read More »

Section 24 Madhya Pradesh GST Act 2017 : Compulsory registration in certain cases

By | July 22, 2017

Section 24 Madhya Pradesh GST Act 2017 ( Section 24 Madhya Pradesh 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)… Read More »

Section 23 Madhya Pradesh GST Act 2017 : Persons not liable for registration

By | July 22, 2017

Section 23 Madhya Pradesh GST Act 2017 ( Section 23 Madhya Pradesh 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… Read More »

Section 22 Madhya Pradesh GST Act 2017 : Persons liable for registration

By | July 22, 2017

Section 22 Madhya Pradesh GST Act 2017 ( Section 22 Madhya Pradesh GST Act 2017 explains  Persons liable for registration  and is covered in Chapter  VI : REGISTRATION )  Persons liable for registration 22. (1) Every supplier making a taxable supply of goods or services or both in the State shall be liable to be registered under this Act if… Read More »

Section 21 Madhya Pradesh GST Act 2017 : Manner of recovery of credit distributed in excess

By | July 22, 2017

Section 21 Madhya Pradesh GST Act 2017 ( Section 21 Madhya Pradesh 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… Read More »

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

By | July 22, 2017

Section 20 Madhya Pradesh GST Act 2017 ( Section 20 Madhya Pradesh 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… Read More »

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

By | July 22, 2017

Section 19 Madhya Pradesh GST Act 2017 ( Section 19 Madhya Pradesh 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… Read More »

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

By | July 22, 2017

Section 18 Madhya Pradesh GST Act 2017 ( Section 18 Madhya Pradesh 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… Read More »

Section 17 Madhya Pradesh GST Act 2017 : Apportionment of credit and blocked credits

By | July 22, 2017

Section 17 Madhya Pradesh GST Act 2017 ( Section 17 Madhya Pradesh GST Act 2017 explains Apportionment of credit and blocked credits  and is covered in Chapter  V : INPUT TAX CREDIT ) Apportionment of credit and blocked credits 17. (1) Where the goods or services or both are used by the registered person partly for the purpose of any… Read More »

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

By | July 22, 2017

Section 16 Madhya Pradesh GST Act 2017 ( Section 16 Madhya Pradesh 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… Read More »

Section 15 Madhya Pradesh GST Act 2017 : Value of taxable supply

By | July 22, 2017

Section 15 Madhya Pradesh GST Act 2017 ( Section 15 Madhya Pradesh GST Act 2017 explains Value of taxable supply  and is covered in Chapter  IV : TIME AND VALUE OF SUPPLY ) Value of taxable supply 15. (1) The value of a supply of goods or services or both shall be the transaction value, which is the price actually… Read More »

Section 14 Madhya Pradesh GST Act 2017 : Change in rate of tax in respect of supply of goods or services

By | July 22, 2017

Section 14 Madhya Pradesh GST Act 2017 ( Section 14 Madhya Pradesh GST Act 2017 explains Change in rate of tax in respect of supply of goods or services and is covered in Chapter  IV : TIME AND VALUE OF SUPPLY )  Change in rate of tax in respect of supply of goods or services 14. Notwithstanding anything contained in… Read More »

Section 13 Madhya Pradesh GST Act 2017 : Time of supply of services

By | July 22, 2017

Section 13 Madhya Pradesh GST Act 2017 ( Section 13 Madhya Pradesh GST Act 2017 explains Time of supply of services and is covered in Chapter  IV : TIME AND VALUE OF SUPPLY ) Time of supply of services 13. (1) The liability to pay tax on services shall arise at the time of supply, as determined in accordance with… Read More »

Section 11 Madhya Pradesh GST Act 2017 : Power to grant exemption from tax

By | July 22, 2017

Section 11 Madhya Pradesh GST Act 2017 ( Section 11 Madhya Pradesh GST Act 2017 explains Power to grant exemption from tax and is covered in Chapter  III : LEVY AND COLLECTION OF TAX ) Power to grant exemption from tax 11.(1) Where the Government is satisfied that it is necessary in the public interest so to do, it… Read More »

Section 10 Madhya Pradesh GST Act 2017 : Composition levy

By | July 22, 2017

Section 10 Madhya Pradesh GST Act 2017 ( Section 10 Madhya Pradesh GST Act 2017 explains Composition levy and is covered in Chapter  III : LEVY AND COLLECTION OF TAX ) Composition levy 10. (1) Notwithstanding anything to the contrary contained in this Act but subject to the provisions of sub-sections (3) and (4) of section 9, a registered person,… Read More »

Section 9 Madhya Pradesh GST Act 2017 : Levy and collection.

By | July 22, 2017

Section 9 Madhya Pradesh GST Act 2017 ( Section 9 Madhya Pradesh GST Act 2017 explains Levy and collection. and is covered in Chapter  III : LEVY AND COLLECTION OF TAX ) Levy and collection. 9. (1) Subject to the provisions of sub-section (2), there shall be levied a tax called the Madhya Pradesh goods and services tax on all… Read More »

Section 8 Madhya Pradesh GST Act 2017 : Tax liability on composite and mixed supplies

By | July 22, 2017

Section 8 Madhya Pradesh GST Act 2017 ( Section 8 Madhya Pradesh GST Act 2017 explains Tax liability on composite and mixed supplies and is covered in Chapter  III : LEVY AND COLLECTION OF TAX ) Tax liability on composite and mixed supplies 8. The tax liability on a composite or a mixed supply shall be determined in the following… Read More »

Section 7 Madhya Pradesh GST Act 2017 : Scope of supply

By | July 22, 2017

Section 7 Madhya Pradesh GST Act 2017 ( Section 7 Madhya Pradesh GST Act 2017 explains Scope of supply and is covered in Chapter  III : LEVY AND COLLECTION OF TAX ) Scope of supply 7. (1) For the purposes of this Act, the expression “supply” includes— (a) all forms of supply of goods or services or both such as… Read More »

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

By | July 22, 2017

Section 6 Madhya Pradesh GST Act 2017 ( Section 6 Madhya Pradesh 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… Read More »

Section 5 Madhya Pradesh GST Act 2017 : Powers of officers

By | July 22, 2017

Section 5 Madhya Pradesh GST Act 2017 ( Section 5 Madhya Pradesh GST Act 2017 explains Powers of officers and is covered in Chapter  II : ADMINISTRATION ) Powers of officers 5. (1) Subject to such conditions and limitations as the Commissioner may impose, an officer of State tax may exercise the powers and discharge the duties conferred or imposed on… Read More »

Section 4 Madhya Pradesh GST Act 2017 : Appointment of officers

By | July 22, 2017

Section 4 Madhya Pradesh GST Act 2017 ( Section 4 Madhya Pradesh GST Act 2017 explains Appointment of officers and is covered in Chapter  II : ADMINISTRATION ) Appointment of officers 4. (1) The Government may, in addition to the officers as may be notified under section 3, appoint such persons as it may think fit to be the officers under… Read More »

Section 3 Madhya Pradesh GST Act 2017 : Officers under this Act

By | July 22, 2017

Section 3 Madhya Pradesh GST Act 2017 ( Section 3 Madhya Pradesh 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 Officers under this Act. following classes of officers for the purposes of this Act, namely:— (a) Commissioner of State… Read More »

Section 2 Madhya Pradesh GST Act 2017 : Definitions

By | July 22, 2017

Section 2 Madhya Pradesh GST Act 2017 ( Section 2 Madhya Pradesh 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 (4… Read More »

Section 1 Madhya Pradesh GST Act 2017 : Short title, extent and commencement

By | July 22, 2017

Section 1 Madhya Pradesh GST Act 2017 ( Section 1 Madhya Pradesh GST Act 2017 explains Short title, extent and commencement and is covered in Chapter I : PRELIMINARY ) Short title, extent and commencement 1. (1) This Act may be called the Madhya Pradesh Goods and Services Tax Act, 2017. (2) It extends to the whole of the Madhya… Read More »

CBEC- GST Software for Commissioner and Other Supervisory Officers

By | July 22, 2017

CBEC- GST Software for Commissioner and Other Supervisory Officers 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 Rates GST Rates GST Notifications GST Act Notifications GST Circulars GST Circulars  GST Judgments GST Judgments GST Press Release GST Press… Read More »

Know Your Jurisdiction under GST

By | July 22, 2017

Know Your Jurisdiction under GST Click on Link to Know Your Jurisdiction under GST 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 Rates GST Rates GST Notifications GST Act Notifications GST Circulars GST Circulars  GST Judgments GST Judgments GST Press… Read More »