Daily Archives: July 29, 2017

GST Information return by Lottery Agents of Kerala : Notification No G O (P) No 93/2017/TAXES Dated 27th july 2017

Notification No G O (P) No 93/2017/TAXES Kerala Govt has issued Notification No G O (P) No 93/2017/TAXES Dated 27th july 2017 to Inster Rule 56(20A) in Kerela Goods and Service Tax Rules 2017 prescribing procedure for Lottery Agents to furnish Information Return Related Topic on GST Topic Click Link GST Acts  Central GST Act… Read More »

Section 84 Assam GST Act 2017 : Continuation and validation of certain recovery proceedings

 Section 84 Assam GST Act 2017 ( Section 84 Assam GST Act 2017  Explains Continuation and validation of certain recovery proceedings and is Covered in CHAPTER XV DEMANDS AND RECOVERY ) Continuation and validation of certain recovery proceedings 84. Where any notice of demand in respect of any tax, penalty, interest or any other amount payable under this Act, (hereafter… Read More »

Section 83 Assam GST Act 2017 : Provisional attachment to project revenue in certain cases

 Section 83 Assam GST Act 2017 ( Section 83 Assam GST Act 2017  Explains Provisional attachment to project revenue in certain cases  and is Covered in CHAPTER XV DEMANDS AND RECOVERY ) Provisional attachment to project revenue in certain cases 83. (1) Where during the pendency of any proceedings under section 62 or section 63 or section 64 or section… Read More »

Section 77 Assam GST Act 2017 : Tax wrongfully collected and paid to Central Government or State Government

 Section 77 Assam GST Act 2017 ( Section 77 Assam GST Act 2017  Explains Tax wrongfully collected and paid to Central Government or State Government and is Covered in CHAPTER XV DEMANDS AND RECOVERY ) Tax wrongfully collected and paid to Central Government or State Government 77. (1) A registered person who has paid the central tax and State tax… Read More »

 Section 75 Assam GST Act 2017 : General provisions relating to determination of tax

 Section 75 Assam GST Act 2017 ( Section 75 Assam GST Act 2017  Explains General provisions relating to determination of tax and is Covered in CHAPTER XV DEMANDS AND RECOVERY ) General provisions relating to determination of tax 75. (1) Where the service of notice or issuance of order is stayed by an order of a court or Appellate Tribunal,… Read More »

Section 74 Assam GST Act 2017 : Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilful-misstatement or suppression of facts

 Section 74 Assam GST Act 2017 ( Section 74 Assam GST Act 2017  Explains Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilful-misstatement or suppression of facts and is Covered in CHAPTER XV DEMANDS AND RECOVERY ) Determination of tax not paid… Read More »

 Section 73 Assam GST Act 2017 : Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful misstatement or suppression of facts

 Section 73 Assam GST Act 2017 ( Section 73 Assam GST Act 2017  Explains Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful misstatement or suppression of facts and is Covered in CHAPTER XV DEMANDS AND RECOVERY ) Determination of… Read More »

Section 72 Assam GST Act 2017 : Officers to assist proper officers

 Section 72 Assam GST Act 2017 ( Section 72 Assam GST Act 2017  Explains Officers to assist proper officers and is Covered in CHAPTER XIV INSPECTION, SEARCH, SEIZURE AND ARREST) Officers to assist proper officers 72. (1) All officers of Police, Railways, Customs, and those officers engaged in the collection of land revenue, including village officers, officers of central… Read More »

Section 70 Assam GST Act 2017 : Power to summon persons to give evidence and produce documents

 Section 70 Assam GST Act 2017 ( Section 70 Assam GST Act 2017  Explains Power to summon persons to give evidence and produce documents and is Covered in CHAPTER XIV INSPECTION, SEARCH, SEIZURE AND ARREST) Power to summon persons to give evidence and produce documents 70. (1) The proper officer under this Act shall have power to summon any… Read More »

Section 66 Assam GST Act 2017 : Special audit

 Section 66 Assam GST Act 2017 ( Section 66 Assam GST Act 2017  Explains Special audit and is Covered in CHAPTER XIII AUDIT ) Special audit 66. (1) If at any stage of scrutiny, inquiry, investigation or any other proceedings before him, any officer not below the rank of Assistant Commissioner, having regard to the nature and complexity of the case… Read More »

Section 64 Assam GST Act 2017 : Summary assessment is certain special cases

 Section 64 Assam GST Act 2017 ( Section 64 Assam GST Act 2017  Explains Summary assessment is certain special cases  and is Covered in CHAPTER XII ASSESSMENT ) Summary assessment is certain special cases 64. (1) The proper officer may, on any evidence showing a tax liability of a person coming to his notice, with the previous permission of Additional… Read More »

Section 63 Assam GST Act 2017 : Assessment of unregistered persons

 Section 63 Assam GST Act 2017 ( Section 63 Assam GST Act 2017  Explains Assessment of unregistered persons  and is Covered in CHAPTER XII ASSESSMENT ) Assessment of unregistered persons 63. Notwithstanding anything to the contrary contained in section 73 or section 74,where a taxable person fails to obtain registration even though liable to do so or whose registration has… Read More »

Section 62 Assam GST Act 2017 : Assessment of non-filters of returns

 Section 62 Assam GST Act 2017 ( Section 62 Assam GST Act 2017  Explains Assessment of non-filters of returns  and is Covered in CHAPTER XII ASSESSMENT ) Assessment of non-filters of returns 62. (1) Notwithstanding anything to the contrary contained in section 73 or section 74, where a registered person fails to furnish the return under section 39 or section… Read More »

Section 61 Assam GST Act 2017 : Scrutiny of returns

 Section 61 Assam GST Act 2017 ( Section 61 Assam GST Act 2017  Explains Scrutiny of returns  and is Covered in CHAPTER XII ASSESSMENT ) Scrutiny of returns 61. (1) The proper officer may scrutinize the return and related particulars furnished by the registered person to verify the correctness of the return and inform him of the discrepancies noticed, if… Read More »

Section 59 Assam GST Act 2017 : Self-Assessment

 Section 59 Assam GST Act 2017 ( Section 59 Assam GST Act 2017  Explains Self-Assessment   and is Covered in CHAPTER XII ASSESSMENT ) Self-Assessment 59. Every registered person shall self-assess the taxes payable under this Act and furnish a return for each tax period as specified under section 39. Assam GST Act 2017  Assam GST Rules 2017 Assam GST Notifications… Read More »

Section 55 Assam GST Act 2017 : Refund is certain cases

 Section 55 Assam GST Act 2017 ( Section 55 Assam GST Act 2017  Explains Refund is certain cases   and is Covered in CHAPTER XI REFUNDS ) Refund is certain cases 55. The Government may, on the recommendations of the Council, by notification, specify any specialized agency of the United Nations Organization or any Multilateral Financial Institution and Organization notified under the… Read More »

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

 Section 48 Assam GST Act 2017 ( Section 48 Assam 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, then eligibility conditions, duties and obligations, manner of removal and other conditions relevant for their functioning shall… Read More »

Section 45 Assam GST Act 2017 : Final return

 Section 45 Assam GST Act 2017 ( Section 45 Assam GST Act 2017  Explains Final return  and is Covered in CHAPTER IX RETURNS ) Final return 45. Every registered person who is required to furnish a return under sub- section (1) of section 39 and whose registration has been cancelled shall furnish a final return within three months of the date… Read More »

Section 44 Assam GST Act 2017 : Annual returns

 Section 44 Assam GST Act 2017 ( Section 44 Assam GST Act 2017  Explains Annual returns  and is Covered in CHAPTER IX RETURNS ) Annual returns 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 return… Read More »

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

 Section 43 Assam GST Act 2017 ( Section 43 Assam 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 in… Read More »

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

 Section 42 Assam GST Act 2017 ( Section 42 Assam 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”) for… Read More »

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

 Section 41 Assam GST Act 2017 ( Section 41 Assam 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 the… Read More »

Section 40 Assam GST Act 2017 : First Return

 Section 40 Assam GST Act 2017 ( Section 40 Assam 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 same… Read More »

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

 Section 38 Assam GST Act 2017 ( Section 38 Assam 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 section… Read More »