Daily Archives: July 27, 2017

GST Practice Manual Book July 2017 Taxmann

GST Practice Manual July 2017 Edition GST Practice Manual Book by CA Anoop Modi & CA Mahesh Gupta  Price Rs 875 Click to buy online Author : Anoop Modi  Mahesh Gupta Edition : 2017 Edition Date of Publication : July 2017 ISBN No.:9789386635594 Binding : Paperback No. Of Pages : 592 Weight (Kgs) : 0.64 View Contents of GST Practice Manual Related Topic on… Read More »

Exporter eligible for refund of GST Compensation Cess : Circular No 1 /1/2017 Compensation Cess Dated 26th July 2017

Circular No 1 /1/2017 Compensation Cess F.No.354/136/2017-TRU Government of India Ministry of Finance Department of Revenue (Tax Research Unit) New Delhi, Dated 26th July, 2017 To Principal Chief Commissioners/Principal Directors General, Chief Commissioners/Directors General, Principal Commissioners/Commissioners, All under CBEC. Madam/Sir, Subject: Clarification regarding applicability of section 16 of the IGST Act, 2017, relating to zero… Read More »

Schedule III Madhya Pradesh GST Act 2017 : Activities Or Transactions Which Shall Be Treated Neither As A Supply Of Goods Nor A Supply Of Services

Schedule III Madhya Pradesh GST Act 2017 ( Schedule III Madhya Pradesh GST Act 2017 explains Activities Or Transactions Which Shall Be Treated Neither As A Supply Of Goods Nor A Supply Of Services   ) SCHEDULE III [See section 7]   ACTIVITIES OR TRANSACTIONS WHICH SHALL BE TREATED NEITHER AS A SUPPLY OF GOODS NOR A SUPPLY OF… Read More »

Schedule II Madhya Pradesh GST Act 2017 : Activities To Be Treated As Supply Of Goods Or Supply Of Services

Schedule II Madhya Pradesh GST Act 2017 ( Schedule II Madhya Pradesh GST Act 2017 explains Activities To Be Treated As Supply of Goods or Supply of Services  ) SCHEDULE II [See section 7] ACTIVITIES TO BE TREATED AS SUPPLY OF GOODS OR SUPPLY OF SERVICES 1. Transfer (a) any transfer of the title in goods is a… Read More »

Schedule I Madhya Pradesh GST Act 2017 : Activities To Be Treated As Supply Even If Made Without Consideration

Schedule I Madhya Pradesh GST Act 2017 ( Schedule I Madhya Pradesh GST Act 2017 explains Activities To Be Treated As Supply Even If Made Without Consideration ) SCHEDULE I [See section 7] ACTIVITIES TO BE TREATED AS SUPPLY EVEN IF MADE WITHOUT CONSIDERATION 1. Permanent transfer or disposal of business assets where input tax credit has been… Read More »

Section 169 Madhya Pradesh GST Act 2017 : Service of notice in certain circumstances

Section 169 Madhya Pradesh GST Act 2017 ( Section 169 Madhya Pradesh GST Act 2017 explains Service of notice in certain circumstances  and is covered in CHAPTER XXI : MISCELLANEOUS ) Service of notice in certain circumstances 169 . (1) Any decision, order, summons, notice or other communication under this Act or the rules made thereunder shall be served by… Read More »

Section 168 Madhya Pradesh GST Act 2017 : Power to issue instructions or directions

Section 168 Madhya Pradesh GST Act 2017 ( Section 168 Madhya Pradesh GST Act 2017 explains Power to issue instructions or directions  and is covered in CHAPTER XXI : MISCELLANEOUS ) Power to issue instructions or directions 168 . The Commissioner may, if he considers it necessary or expedient so to do for the purpose of uniformity in the implementation… Read More »

Section 167 Madhya Pradesh GST Act 2017 : Delegation of powers

Section 167 Madhya Pradesh GST Act 2017 ( Section 167 Madhya Pradesh GST Act 2017 explains Delegation of powers  and is covered in CHAPTER XXI : MISCELLANEOUS ) Delegation of powers 167 . The Commissioner may, by notification, direct that subject to such conditions, if any, as may be specified in the notification, any power exercisable by any authority or… Read More »

Section 166 Madhya Pradesh GST Act 2017 : Laying of rules, regulations and notifications

Section 166 Madhya Pradesh GST Act 2017 ( Section 166 Madhya Pradesh GST Act 2017 explains Laying of rules, regulations and notifications  and is covered in CHAPTER XXI : MISCELLANEOUS ) Laying of rules, regulations and notifications 166 . Every rule made by the Government, every regulation made by the Government and every notification issued by the Government under this… Read More »

Section 161 Madhya Pradesh GST Act 2017 : Rectification of errors apparent on the face of record

Section 161 Madhya Pradesh GST Act 2017 ( Section 161 Madhya Pradesh GST Act 2017 explains Rectification of errors apparent on the face of record and is covered in CHAPTER XXI : MISCELLANEOUS ) Rectification of errors apparent on the face of record 161 . Without prejudice to the provisions of section 160, and notwithstanding anything contained in any other… Read More »

Section 160 Madhya Pradesh GST Act 2017 : Assessment proceedings, etc. not to be invalid on certain grounds

Section 160 Madhya Pradesh GST Act 2017 ( Section 160 Madhya Pradesh GST Act 2017 explains Assessment proceedings, etc. not to be invalid on certain grounds and is covered in CHAPTER XXI : MISCELLANEOUS ) Assessment proceedings, etc. not to be invalid on certain grounds 160 . (1) No assessment, re-assessment, adjudication, review, revision, appeal, rectification, notice, summons or other… Read More »

Section 159 Madhya Pradesh GST Act 2017 : Publication of information in respect of persons in certain cases

Section 159 Madhya Pradesh GST Act 2017 ( Section 159 Madhya Pradesh GST Act 2017 explains Publication of information in respect of persons in certain cases and is covered in CHAPTER XXI : MISCELLANEOUS ) Publication of information in respect of persons in certain cases 159 . (1) If the Commissioner, or any other officer authorised by him in this… Read More »

Section 158 Madhya Pradesh GST Act 2017 : Disclosure of information by a public servant

Section 158 Madhya Pradesh GST Act 2017 ( Section 158 Madhya Pradesh GST Act 2017 explains Disclosure of information by a public servant and is covered in CHAPTER XXI : MISCELLANEOUS ) Disclosure of information by a public servant 158. (1) All particulars contained in any statement made, return furnished or accounts or documents produced in accordance with this Act,… Read More »

Section 157 Madhya Pradesh GST Act 2017 : Protection of action taken under this Act

Section 157 Madhya Pradesh GST Act 2017 ( Section 157 Madhya Pradesh GST Act 2017 explains Protection of action taken under this Act and is covered in CHAPTER XXI : MISCELLANEOUS ) Protection of action taken under this Act 157. (1) No suit, prosecution or other legal proceedings shall lie against the President, State President, Members, officers or other employees… Read More »

Section 156 Madhya Pradesh GST Act 2017 : Persons deemed to be public servants

Section 156 Madhya Pradesh GST Act 2017 ( Section 156 Madhya Pradesh GST Act 2017 explains Persons deemed to be public servants and is covered in CHAPTER XXI : MISCELLANEOUS ) Persons deemed to be public servants 156. All persons discharging functions under this Act shall be deemed to be public servants within the meaning of section 21 of the… Read More »

Section 153 Madhya Pradesh GST Act 2017 : Taking assistance from an expert

Section 153 Madhya Pradesh GST Act 2017 ( Section 153 Madhya Pradesh GST Act 2017 explains Taking assistance from an expert and is covered in CHAPTER XXI : MISCELLANEOUS ) Taking assistance from an expert 153. Any officer not below the rank of Assistant Commissioner may, having regard to the nature and complexity of the case and the interest of… Read More »

Section 150 Madhya Pradesh GST Act 2017 : Obligation to furnish information return

Section 150 Madhya Pradesh GST Act 2017 ( Section 150 Madhya Pradesh GST Act 2017 explains Obligation to furnish information return and is covered in CHAPTER XXI : MISCELLANEOUS ) Obligation to furnish information return 150. (1) Any person, being— (a) a taxable person; or (b) a local authority or other public body or association; or (c) any authority of… Read More »

Section 149 Madhya Pradesh GST Act 2017 : Goods and services tax compliance rating

Section 149 Madhya Pradesh GST Act 2017 ( Section 149 Madhya Pradesh GST Act 2017 explains Goods and services tax compliance rating  and is covered in CHAPTER XXI : MISCELLANEOUS )  Goods and services tax compliance rating 149 . (1) Every registered person may be assigned a goods and services tax compliance rating score by the Government based on his… Read More »

Section 148 Madhya Pradesh GST Act 2017 : Special procedure for certain processes

Section 148 Madhya Pradesh GST Act 2017 ( Section 148 Madhya Pradesh GST Act 2017 explains Special procedure for certain processes  and is covered in CHAPTER XXI : MISCELLANEOUS ) Special procedure for certain processes 148 . The Government may, on the recommendations of the Council, and subject to such conditions and safeguards as may be prescribed, notify certain classes… Read More »

Section 147 Madhya Pradesh GST Act 2017 : Deemed Exports

Section 147 Madhya Pradesh GST Act 2017 ( Section 147 Madhya Pradesh GST Act 2017 explains Deemed Exports  and is covered in CHAPTER XXI : MISCELLANEOUS ) Deemed Exports 147 . The Government may, on the recommendations of the Council, notify certain supplies of goods as “deemed exports”, where goods supplied do not leave India, and payment for such supplies… Read More »

Section 146 Madhya Pradesh GST Act 2017 : Common Portal

Section 146 Madhya Pradesh GST Act 2017 ( Section 146 Madhya Pradesh GST Act 2017 explains Common Portal  and is covered in CHAPTER XXI : MISCELLANEOUS ) Common Portal 146 . The Government may, on the recommendations of the Council, notify the Common Goods and Services Tax Electronic Portal for facilitating registration, payment of tax, furnishing of returns, computation and… Read More »

Section 145 Madhya Pradesh GST Act 2017 : Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence

Section 145 Madhya Pradesh GST Act 2017 ( Section 145 Madhya Pradesh GST Act 2017 explains Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence  and is covered in CHAPTER XXI : MISCELLANEOUS ) Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence 145 . (1)… Read More »

Section 144 Madhya Pradesh GST Act 2017 : Presumption as to documents in certain cases

Section 144 Madhya Pradesh GST Act 2017 ( Section 144 Madhya Pradesh GST Act 2017 explains Presumption as to documents in certain cases  and is covered in CHAPTER XXI : MISCELLANEOUS ) Presumption as to documents in certain cases 144 . Where any document- (i) is produced by any person under this Act or any other law for the time… Read More »

Section 142 Madhya Pradesh GST Act 2017 : Miscellaneous transitional provisions

Section 142 Madhya Pradesh GST Act 2017 ( Section 142 Madhya Pradesh GST Act 2017 explains Miscellaneous transitional provisions  and is covered in CHAPTER XX : TRANSITIONAL PROVISIONS ) Miscellaneous transitional provisions 142 . (1) Where any goods on which tax, if any, had been paid under the existing law at the time of sale thereof, not being earlier than… Read More »

Section 141 Madhya Pradesh GST Act 2017 : Transitional provisions relating to job work

Section 141 Madhya Pradesh GST Act 2017 ( Section 141 Madhya Pradesh GST Act 2017 explains Transitional provisions relating to job work  and is covered in CHAPTER XX : TRANSITIONAL PROVISIONS ) Transitional provisions relating to job work 141 . (1) Where any inputs received at a place of business had been despatched as such or despatched after being partially… Read More »

Section 140 Madhya Pradesh GST Act 2017 : Transitional arrangements for input tax credit

Section 140 Madhya Pradesh GST Act 2017 ( Section 140 Madhya Pradesh GST Act 2017 explains Transitional arrangements for input tax credit  and is covered in CHAPTER XX : TRANSITIONAL PROVISIONS ) Transitional arrangements for input tax credit 140 . (1) A registered person, other than a person opting to pay tax under section 10, shall be entitled to take,… Read More »

Section 139 Madhya Pradesh GST Act 2017 : Migration of existing taxpayers

Section 139 Madhya Pradesh GST Act 2017 ( Section 139 Madhya Pradesh GST Act 2017 explains Migration of existing taxpayers  and is covered in CHAPTER XX : TRANSITIONAL PROVISIONS )   Migration of existing taxpayers 139 . (1) On and from the appointed day, every person registered under any of the existing laws and having a valid Permanent Account Number… Read More »

Section 138 Madhya Pradesh GST Act 2017 : Compounding of offences

Section 138 Madhya Pradesh GST Act 2017 ( Section 138 Madhya Pradesh GST Act 2017 explains Compounding of offences  and is covered in CHAPTER XIX : OFFENCES AND PENALTIES  ) Compounding of offences 138 . (1) Any offence under this Act may, either before or after the institution of prosecution, be compounded by the Commissioner on payment, by the person… Read More »

Section 136 Madhya Pradesh GST Act 2017 :Relevancy of statements under certain circumstances

Section 136 Madhya Pradesh GST Act 2017 ( Section 136 Madhya Pradesh GST Act 2017 explains Relevancy of statements under certain circumstances and is covered in CHAPTER XIX : OFFENCES AND PENALTIES  ) Relevancy of statements under certain circumstances 136 . A statement made and signed by a person on appearance in response to any summons issued under section 70… Read More »

Section 135 Madhya Pradesh GST Act 2017 : Presumption of culpable mental state

Section 135 Madhya Pradesh GST Act 2017 ( Section 135 Madhya Pradesh GST Act 2017 explains Presumption of culpable mental state and is covered in CHAPTER XIX : OFFENCES AND PENALTIES  ) Presumption of culpable mental state 135 . In any prosecution for an offence under this Act which requires a culpable mental state on the part of the accused,… Read More »

Section 134 Madhya Pradesh GST Act 2017 : Cognizance of offences

Section 134 Madhya Pradesh GST Act 2017 ( Section 134 Madhya Pradesh GST Act 2017 explains Cognizance of offences and is covered in CHAPTER XIX : OFFENCES AND PENALTIES  ) Cognizance of offences 134 . No court shall take cognizance of any offence punishable under this Act or the rules made thereunder except with the previous sanction of the Commissioner,… Read More »

Section 133 Madhya Pradesh GST Act 2017 : Liability of officers and certain other persons

Section 133 Madhya Pradesh GST Act 2017 ( Section 133 Madhya Pradesh GST Act 2017 explains Liability of officers and certain other persons and is covered in CHAPTER XIX : OFFENCES AND PENALTIES  ) Liability of officers and certain other persons 133 .(1) Where any person engaged in connection with the collection of statistics under section 151 or compilation or… Read More »

Section 132 Madhya Pradesh GST Act 2017 : Punishment for certain offences

Section 132 Madhya Pradesh GST Act 2017 ( Section 132 Madhya Pradesh GST Act 2017 explains Punishment for certain offences and is covered in CHAPTER XIX : OFFENCES AND PENALTIES  ) Punishment for certain offences 132 . (1) Whoever commits any of the following offences, namely:— (a) supplies any goods or services or both without issue of any invoice, in… Read More »

Section 131 Madhya Pradesh GST Act 2017 : Confiscation or penalty not to interfere with other punishments.

Section 131 Madhya Pradesh GST Act 2017 ( Section 131 Madhya Pradesh GST Act 2017 explains Confiscation or penalty not to interfere with other punishments. and is covered in CHAPTER XIX : OFFENCES AND PENALTIES  ) Confiscation or penalty not to interfere with other punishments. 131 . Without prejudice to the provisions contained in the Code of Criminal Procedure, 1973… Read More »

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

Section 130 Madhya Pradesh GST Act 2017 ( Section 130 Madhya Pradesh 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… Read More »