Daily Archives: July 22, 2017

Punjab GST Mitra Scheme

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 »

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

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 28 Madhya Pradesh GST Act 2017 : Amendment of registration

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

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

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

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

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

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

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

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

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

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

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

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

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 3 Madhya Pradesh GST Act 2017 : Officers under this Act

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 »

Digital audit of GST : CAG Finalised End-to-End IT solution

The Comptroller and Auditor General (CAG) has finalised an “End-to-End IT solution” to audit the Goods and Services Tax (GST). The proposal envisages a pilot programme on the GST audit which will be ready by October this year and, after two beta versions, a final stage of near real-time peer review, and a digital audit… Read More »

150 GST FAQ’s Replied by Govt of India

GST FAQ’s Question Answer Registration 1 Does aggregate turnover include value of inward supplies received on which RCM is payable? Refer Section 2(6) of CGST Act. Aggregate turnover does not include value of inward supplies on which tax is payable on reverse charge basis. 2 What if the dealer migrated with wrong PAN as the… Read More »

Purchase from Composition dealer by GST Registered Person : No RCM

If normal registered dealer purchase goods from composition dealer,are liable to tax pay under reverse charge mechanism? No, RCM (Reverse Charge Mechanism)  not applicable as purchased from registered person . 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 »

Category: GST

GST Rates on Restaurants

GST Rates on Restaurants Following are the GST Rates on Restaurants   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 »

Know Your Jurisdiction under GST

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 »